Make Lemon Aide Inc

Nonprofit profile at a glance

EIN
464033257
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022, Form 990-N 2015
Location
Milton, GA, USA
Phone
7707401130
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Voluntary Health Associations & Medical Disciplines N.E.C.

Official website

Reported finances

Revenue
$102,642
Expenses
$175,634
Assets
$301,310
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • SHERRY WALIER (PRESIDENT)

People named in this filing

  • SHERRY WALIER (PRESIDENT)
  • PETER WALIER (TREASURER)
  • ROBERT HELFRICH (SECRETARY)

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

Make lemon aide, inc.'s purpose is to raise awareness of cerebral palsy (cp) and funding for research by engaging the talents and abilities of young people. Through these efforts, the organization intends to raise funds to support the development of new treatments, advance research, and create a public forum of information-exchange to improve the quality of the lives of individuals and families affected by cp.

What it reported doing in 2024

The organization worked to raise awareness of cerebral palsy (cp) through a number of community outreach events including speaking engagements at national cp and healthcare related organizations, television apperances, an annual 5k event called the laps of love and lemonade stand events. Make lemon aide, inc. Also raised awareness through partnerships with other organizations such as the buffalo sabres, home by dark, and various middle and high schools.

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 99% 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: 87
  • Transparency & Controls: 94
  • Accountability: 58
  • Sustainability: 35
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 94.3%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 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: 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: -71.1%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 1.72; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -2.1% per year; rating input score 0; 23rd percentile among comparable filings
  • Revenue growth: 10.6% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 11% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 94.3% of spending went to programs
  • Governance: 4 of 4 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $166K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 2 filing years from 2023 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 — Sustainability: Operating margin scored 3/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.