Kidneys in Common

Nonprofit profile at a glance

EIN
821486564
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-EZ 2019, Form 990-N 2018
Location
Holland, OH, USA
Phone
4194509280
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Kidney Disease

Reported finances

Revenue
$18,900
Expenses
$617,027
Assets
$67,949
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • ATUL AGNIHOTRI (PRESIDENT, TREASURER, CEO)

Highest reported compensation

  • ATUL AGNIHOTRI (PRESIDENT, TREASURER, CEO): $125,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promotion and facilitation of living kidney donation through a community-directed donation approach. We empower potential donors to personalize their life-saving gift by selecting a specific "community" for their donation. While the donation is anonymous, the donor directly helps a recipient in their community even if they don't personally know anyone in need.

What it reported doing in 2024

Research, education, and community outreach for the purpose of encouraging and facilitating community-based living kidney donations.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 92
  • Accountability: 74
  • Sustainability: 13
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 85.5%; rating input score 85
  • Fundraising efficiency: $1.54 raised per $1 spent on fundraising; rating input score 19; 19th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3,164.7%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 0.11; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 20.3%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 25.3% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: 13.2% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 19% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 85.5% of spending went to programs
  • Governance: 3 of 3 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $528K in reported program spending
  • Leadership: top reported pay $125K · 3 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 19/100.
  • High — Sustainability: Operating margin scored 3/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.