Lupus Foundation of America Wisconsin Chapter Inc

Nonprofit profile at a glance

EIN
391620195
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-EZ 2010
Location
Milwaukee, WI, USA
Phone
4144436400
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$210,978
Expenses
$254,870
Assets
$678,487
Liabilities
$124,783

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

Leadership & pay

12 people listed

Executive titles in this filing

  • KIMBERLY J HENSEN (VICE PRESIDENT)
  • DAWN THOMAS-SEMANKO (CEO)

Highest reported compensation

  • DAWN THOMAS-SEMANKO (CEO): $78,366 total reported compensation

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

Overview

Mission

Our mission is to improve the quality of life of all people affected by lupus through programs of research, education, support, and advocacy. This includes lupus warriors, their caretakers, families, and friends; we are here to support all our constituency.

What it reported doing in 2024

The lupus foundation of america (lfa), Wisconsin chapter funds local research grants and hosts lfa lupus lectureships at Wisconsin's premier medical schools. Understanding lupus is challenging and education is essential. Services include one-on-one peer counseling, managing support groups, hosting summits for lupus ambassadors and leadership, and providing educational presentations in-person and virtually. Partnerships with donors and sponsors enable family support with communal outings, a patient assistance fund provides direct financial support for lupus warriors for items and programs that increase their quality of life. The chapter advocates for policies that benefit lupus warriors on the local and national level. The Wisconsin chapter is affiliated with the lupus foundation of america and nationally works to optimize clinical trials, fund medical research, unite the medical community by creating tools to share lupus information, offer self-management programs and tools to manage lupus, and more.

Operating model

Revenue model
Donor-supported. 96% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 89% 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 87
  • Accountability: 95
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.4%; rating input score 80
  • Program expense ratio: 65.9%; rating input score 66
  • Fundraising efficiency: $6.57 raised per $1 spent on fundraising; rating input score 28; 28th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.4%; rating input score 94; 27th 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: -20.8%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 2.66; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 30.7%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 2.5% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 2.8% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: 2.3% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 80.4% of revenue deployed · 65.9% of spending went to programs
  • Governance: 11 of 11 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $168K in reported program spending
  • Leadership: top reported pay $78K · 12 people listed
  • Consistency: 34 of 35 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 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.

  • High — Financial Efficiency: Fundraising efficiency scored 28/100.
  • High — Sustainability: Operating margin scored 14/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.