Massachusetts Lung Health Inc

Nonprofit profile at a glance

EIN
042104717
IRS 990 coverage
2013–2014
Forms available
Form 990 2014
Location
Framingham, MA, USA
Phone
7813149010
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Lung Disease

Official website

Reported finances

Revenue
$111,170
Expenses
$46,579
Assets
$2,502,072
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • JEFFREY E SEYLER (PRESIDENT AND CEO)

Highest reported compensation

  • JEFFREY E SEYLER (PRESIDENT AND CEO): $246,653 total reported compensation
  • ADAM SHUSTER (CFO): $142,713 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Work to prevent lung disease and promote lung health as a part of the american lung association of the northeast, inc.

What it reported doing in 2014

Asthma and other lung disease - provides asthma professional education to health care providers with the goal of raising the quality of care for children and adults that suffer from asthma. Community projects include work with hospitals, schools, and clinics aimed at creating systems change and sustainability of asthma care best practices. Provides education and assistance in the development, implementation and tracking of lung health education programs and community health services and provides resources on the prevention of other lung diseases such as copd, emphysema, tb, etc.

Operating model

Revenue model
Investment-supported. 83% of the money available for current operations came from recurring investment income.
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 - Most voting board members are independent and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 48
  • Transparency & Controls: 60
  • Accountability: 91
  • Sustainability: 84
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 33.1%; rating input score 33
  • Program expense ratio: 87.8%; rating input score 88
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 1; 1st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 58.1%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 53.72; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 86; 86th percentile among comparable filings
  • Officer compensation ratio: 81.4%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: 111.6% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 39.5% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: -2.1% per year; rating input score 0; 31st percentile among comparable filings

Details

  • Where the money goes: 33.1% of revenue deployed · 87.8% of spending went to programs
  • Governance: 3 of 3 board members independent · 7 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $41K in reported program spending
  • Leadership: top reported pay $247K · 5 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 15 of 15 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 2 filing years from 2013 to 2014
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 33/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 1/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.