L-cmd Research Foundation

Nonprofit profile at a glance

EIN
852640499
IRS 990 coverage
2021–2025
Official website data refreshed
Jun 2026
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Houston, TX, USA
Phone
4104593995
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Diseases of Specific Organ Research

Official website

Reported finances

Revenue
$332,804
Expenses
$406,910
Assets
$1,981,405
Liabilities
$43,262

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • HANNAH LOWE (PRESIDENT)
  • ADRIAN RIDDELL (VICE PRESIDENT)

People named in this filing

  • HANNAH LOWE (PRESIDENT)
  • ADRIAN RIDDELL (VICE PRESIDENT)
  • MARK CORMAN (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Together we can raise the funds to urgently translate scientific research into impactful treatments—and ultimately a cure—for L-CMD (LMNA-related congenital muscular dystrophy). Our Values Our Purpose: Inspired by our beautiful son Austin, this 501c3 nonprofit is dedicated to urgently translating scientific research into impactful treatments - and ultimately a cure - for L-CMD. Our Purpose: Inspired by our beautiful son Austin, this 501c3 nonprofit is dedicated to urgently translating scientific research into impactful treatments - and ultimately a cure - for L-CMD. Purpose To research treatments and cures for rare disease, LMNA-related congenital muscular.

What it reported doing in 2025

L-cmd research foundation is focused on identifying and supporting research teams worldwide that are developing impactful treatments for l-cmd. In 2025, l-cmd research foundation supported projects involved in the discovery and development of treatments for l-cmd.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 73
  • Accountability: 81
  • Sustainability: 40
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 97.7%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 27th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 92.3%; rating input score 92; 55th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 77.8%; rating input score 78; 23rd percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -22.3%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 4.87; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 55.6% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: -13.5% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: 22.4% per year; rating input score 100; 85th percentile among comparable filings

Details

  • What they do: Mission, programs, and operating context captured from the official website.
  • Where the money goes: 100% of revenue deployed · 97.7% of spending went to programs
  • Governance: 7 of 9 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $397K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Related organizations: 8 filed related-organization links
  • 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.

  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.