Northeast Indiana Burn Council Inc

Nonprofit profile at a glance

EIN
352153748
IRS 990 coverage
2016–2016
Forms available
Form 990 2016, Form 990-EZ 2015
Location
Ft Wayne, IN, USA
Phone
2604443636
Rating
54
Verdict
MIXED
Rating confidence
Moderate
Sector
Professional Societies, Associations

Official website

Reported finances

Revenue
$213,256
Expenses
$109,617
Assets
$314,878
Liabilities
$12,514

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • JONATHAN DIZE (EXECUTIVE DIRECTOR)
  • LAURIE LONG (PRESIDENT)
  • LUKE NATHALONG (VICE PRESIDENT)

Highest reported compensation

  • JONATHAN DIZE (EXECUTIVE DIRECTOR): $65,359 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide assistance to burn victims/survivors and to educate and advocate burn awareness to the youth.

What it reported doing in 2016

Operating expenses for the burn room suites available for the families of burn victims when the burn victim is in the hospital

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 19
  • Transparency & Controls: 82
  • Accountability: 74
  • Sustainability: 70
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 11.8%; rating input score 12
  • Program expense ratio: 23%; rating input score 23
  • Fundraising efficiency: $9.45 raised per $1 spent on fundraising; rating input score 40; 40th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 78.6%; rating input score 79; 0th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 79th 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: 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 48.6%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 2.87; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 59.6%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 35.6% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 9.1% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 11.8% of revenue deployed · 23% of spending went to programs
  • Governance: 11 of 11 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $25K in reported program spending
  • Leadership: top reported pay $65K · 7 people listed
  • Consistency: 15 of 18 current checks pass · 3 findings to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Contacts: How to reach this organization
  • Money network: 2 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.

Key Signals

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

  • High — Financial Efficiency: Mission deployment rate scored 12/100.
  • High — Financial Efficiency: Program expense ratio scored 23/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 40/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.