Lupus Foundation of America Philadelphia Tri-state Chapter

Nonprofit profile at a glance

EIN
237080555
IRS 990 coverage
2009–2023
Forms available
Form 990 2023
Location
King of Prussia, PA, USA
Phone
2155175070
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Specifically Named Diseases

Official website

Reported finances

Revenue
$156,692
Expenses
$200,814
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • CYNTHIA MESSERLE (CEO)

Highest reported compensation

  • CYNTHIA MESSERLE (CEO): $143,094 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Supports lupus research related to the diagnosis, treatment and the ultimate goal of finding a cure for lupus

What it reported doing in 2023

As an affiliate of lfa, the foremost national non-profit voluntary health organization dedicated to finding the cause of and cure for lupus and providing support, services and hope to all people affected by lupus. In addition to our research and advocacy initiatives, the philadelphia tri-state chapter reached more than 10,000 individuals through a variety of public education and outreach offerings, professional education programs, and patient and community services in fiscal year 2024.

Operating model

Revenue model
Donor-supported. 85% 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. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 87
  • Accountability: 95
  • Sustainability: 6
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 80.8%; rating input score 81
  • Fundraising efficiency: $18.09 raised per $1 spent on fundraising; rating input score 55; 55th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 26th 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; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -28.2%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 71.3%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: -3.1% per year; rating input score 0; 22nd percentile among comparable filings
  • Revenue growth: -1.3% per year; rating input score 0; 21st percentile among comparable filings
  • Asset growth: 2.3% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 80.8% of spending went to programs
  • Governance: 13 of 13 board members independent · 7 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $162K in reported program spending
  • Leadership: top reported pay $143K · 14 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 8 filing years from 2009 to 2023
  • 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.

  • High — Sustainability: Operating margin scored 11/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 55/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 1/100.