Lupus Foundation of Northern California

Nonprofit profile at a glance

EIN
942469741
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
San Jose, CA, USA
Phone
4089548600
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Health Support Services

Reported finances

Revenue
$230,029
Expenses
$254,814
Assets
$79,417
Liabilities
$61,928

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

Leadership & pay

9 people listed

People named in this filing

  • DOUGLAS CARLEN (Chairman)
  • RADHIKA TUNSTALL MD PHD (Director)
  • TZIELAN LEE MD (Director)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To be a premier source of inforation on lupus by providing programs and services designated to educate and increase the knowledge of those affected by lupus, promote lupus awareness, and support external lupus research efforts.

What it reported doing in 2024

Community Outreach - Program includes participation in health fairs and community events, production and dissemination of Spanish language newsletters and brochures, posting of program and event information on the organization's Web site and bi-weekly electronic newsletter, and maintaining consistent presence on internet social networking sites such as Facebook and Twitter. Also includes collaborative meeting and information resource exchange with other health-related nonprofit and government agencies as well as communcation with clinics and doctors' offices serving lupus patients. Also includes our fereral, state, and local effors to bring more lupus awareness in the government and throughout our communities.

Operating model

Revenue model
Donor-supported. 67% 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

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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 84
  • Accountability: 58
  • Sustainability: 24
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.1%; rating input score 74
  • Program expense ratio: 66.9%; rating input score 67
  • Fundraising efficiency: $2.43 raised per $1 spent on fundraising; rating input score 11; 11th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 25th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -10.8%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 0.31; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.78; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -7.5% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -0.8% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: 3.6% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 74.1% of revenue deployed · 66.9% of spending went to programs
  • Governance: 9 of 9 board members independent · 0 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $170K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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: 6 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 11/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 22/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.