Louise S Rowland Charitable

Nonprofit profile at a glance

EIN
526226700
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Pittsburgh, PA, USA
Phone
4127686324
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$25,757
Expenses
$39,246
Assets
$357,062
Liabilities
$0

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

Leadership & pay

3 people listed

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

Overview

Mission

Support of hospital's eye clinics

What it reported doing in 2024

Johns hopkins hospital - the wilmer eye institute to provide optical AIDS and medical research/voice interaction research

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 93% of its reported program spending out as grants.

The verdict

SUPPORTED - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 93
  • Accountability: 12
  • Sustainability: 41
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 77%; rating input score 77
  • Fundraising efficiency: Limited

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: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 2 of 8 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -52.4%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 9.1; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 28.7%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 2% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 7% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: -0.6% per year; rating input score 0; 37th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 77% of spending went to programs
  • Governance: 2 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $30K in reported program spending
  • Leadership: top reported pay $11K · 3 people listed
  • Consistency: 12 of 12 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 6 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 4 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 — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 28/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.