National Multiple Sclerosis Society

Nonprofit profile at a glance

EIN
340478839
IRS 990 coverage
2010–2011
Forms available
Form 990 2011
Location
Maumee, OH, USA
Phone
4198977623
Rating confidence
Limited
Sector
Nerve, Muscle and Bone Diseases

Official website

Reported finances

Revenue
$853,880
Expenses
$942,563
Assets
$108,461
Liabilities
$71,078

Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

25 people listed

Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We mobilize people and resources to drive research for a cure and to address the challenges of everyone affected by MS.

What it reported doing in 2011

Public Education - represents programs conducted for the purpose of informing and alerting the general public about multiple sclerosis and its effects, the distribution of literature and other materials designed to increase the public's awareness and knowledge about this disease including the complexity and variety of symptoms and physical conditions, plus other costs or expenses which directly relate to the performance of health educational services.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 96
  • Accountability: 98
  • Sustainability: 15
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 73rd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 96%; rating input score 96; 27th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • 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: Pass

Sustainability

  • Operating margin: -10.4%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 0.12; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0.66; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 9.1%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -8.1% per year; rating input score 0; 22nd percentile among comparable filings
  • Asset growth: -47.3% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 24 of 25 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $813K in reported program spending
  • Leadership: top reported pay $85K · 25 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors and grants
  • Filing history: 2 filing years from 2010 to 2011
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 15/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.