National Kidney Foundation of Michigan Inc
Nonprofit profile at a glance
- EIN
- 381559941
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Ann Arbor, MI, USA
- Phone
- 7342229800
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Kidney Disease
Reported finances
- Revenue
- $13,597,000
- Expenses
- $14,377,203
- Assets
- $16,872,800
- Liabilities
- $2,270,405
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
24 people listed
Executive titles in this filing
- Linda Smith-Wheelock (President and CEO)
- Daniel M Carney (Pres. & CEO Emeritus)
- Charlene Cole (Vice President)
Highest reported compensation
- Linda Smith-Wheelock (President and CEO): $284,162 total reported compensation
- Charlene Cole (Vice President): $151,933 total reported compensation
- Daniel M Carney (Pres. & CEO Emeritus): $147,500 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To prevent kidney disease and improve the quality of life for those living with it.
What it reported doing in 2024
Atient and Community Services: Patient Services: The Foundation provides direct services to thousands of individuals each year. Services are delivered, primarily, to individuals on dialysis or with a transplant and their families or caregivers. The Foundation provides services to help with emergency needs and prescription medication as well as empowerment and continuing education programs. Services include an internship program, emergency funds, disease self-management programs and an information and referral program. The Foundation also offers scholarships to people on dialysis or with a transplant to help them continue their education. Community Services: The NKFM offers health fair and health education programs throughout the state to help identify and treat early kidney disease in those people at the highest risk for developing CKD so they can prevent or delay its onset. The NKFM also offers a number of volunteer opportunities for people looking to get involved with the Foundation through either the state office in Ann Arbor or the branch offices in Detroit and Grand Rapids. The NKFM has developed a significant advocacy program to speak on behalf of the needs of people with kidney disease and in need of organ transplants.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 98% 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
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: 85
- Transparency & Controls: 75
- Accountability: 89
- Sustainability: 32
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 92.9%; rating input score 93
- Program expense ratio: 87.7%; rating input score 88
- Fundraising efficiency: $8.05 raised per $1 spent on fundraising; rating input score 32; 32nd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 89.5%; rating input score 89; 22nd percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -5.7%; rating input score 15; 15th percentile among comparable filings
- Total-asset coverage ratio: 1.17; rating input score 42; 42nd percentile among comparable filings
- Liabilities to assets ratio: 0.13; rating input score 68; 68th percentile among comparable filings
- Officer compensation ratio: 6.6%; rating input score 38; 38th percentile among comparable filings
Growth
- Program expense growth: 8% per year; rating input score 100; 61st percentile among comparable filings
- Revenue growth: 7% per year; rating input score 100; 59th percentile among comparable filings
- Asset growth: 6% per year; rating input score 100; 42nd percentile among comparable filings
Details
- Where the money goes: 92.9% of revenue deployed · 87.7% of spending went to programs
- Governance: 17 of 19 board members independent · 8 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $12.6M in reported program spending
- Leadership: top reported pay $284K · 24 people listed · 1 of 6 pay-setting controls reported
- Highest-paid contractors: 1 contractor listed · $120K reported
- Consistency: 39 of 39 current checks pass
- Schedules: 10 filed schedules · includes major donors, grants, and executive pay
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 6 filed money-flow records
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Fundraising efficiency scored 32/100.
- High — Sustainability: Operating margin scored 15/100.
- Review — Accountability: Governance controls: Form 990 shared with the board not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
- Moderate — Sustainability: Officer compensation ratio scored 38/100.