Nevin Scrimshaw International Nutrition Foundation

Nonprofit profile at a glance

EIN
042761215
IRS 990 coverage
2011–2014
Forms available
Form 990 2014
Location
Boston, MA, USA
Phone
6176363769
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$1,290,085
Expenses
$1,085,245
Assets
$813,824
Liabilities
$147,980

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

Leadership & pay

14 people listed

Executive titles in this filing

  • RICARDO UAUY MD PHD (PRESIDENT)

Highest reported compensation

  • RICARDO UAUY MD PHD (PRESIDENT): $15,000 total reported compensation

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

Overview

Mission

To fund studies of nutrition.

What it reported doing in 2014

Nutrition research studies throughout the world and sponsoring fellows to attend nutrition conferences in developing countries

Operating model

Revenue model
Donor-supported. 75% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 82% 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 80
  • Accountability: 74
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.4%; rating input score 74
  • Program expense ratio: 88.4%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 2 of 8 controls in place; rating input score 25
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Pass
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 15.9%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 0.75; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 1.4%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 28.5% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 27.4% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 12.3% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 74.4% of revenue deployed · 88.4% of spending went to programs
  • Governance: 14 of 14 board members independent · 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $959K in reported program spending
  • Leadership: top reported pay $15K · 14 people listed
  • Consistency: 33 of 33 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 4 filing years from 2011 to 2014
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.