Pandemic Patients

Nonprofit profile at a glance

EIN
863930257
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Columbia, SC, USA
Phone
7578136410
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$62,724
Expenses
$105,391
Assets
$16,167
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • John Andrew Wylam (President)
  • Christopher Floyd (CEO)

Highest reported compensation

  • John Andrew Wylam (President): $26,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Pandemic Patients is organized exclusively for charitable, educational, and scientific purposes. The organization is operated exclusively for the benefit of Americans affected by global infectious diseases. Pandemic Patients works to relieve the harm caused by COVID-19 and Post-COVID Conditions.

What it reported doing in 2024

Pandemic Patients published educational resources about COVID-19 and associated health care topics. The objective of these activities was to raise the public's awareness about COVID-19, equip the public with the information they need to avoid exposure to COVID-19, and reduce COVID-19 disease transmission. Pandemic Patients published resources for long COVID patients, including educational information about disability benefits and disability rights in the workplace. In 2023, Pandemic Patients had approximately 53,000 website visitors and 73,000 website page views.

Operating model

Revenue model
Donor-supported. 83% of the money available for current operations came from contributions and gifts.
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 - 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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 93
  • Accountability: 62
  • Sustainability: 24
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 72.2%; rating input score 72
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 18th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 71.4%; rating input score 71; 23rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • 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: -68%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 0.15; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 24.7%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -10.7% per year; rating input score 0; 31st percentile among comparable filings
  • Asset growth: 9.5% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 72.2% of spending went to programs
  • Governance: 5 of 7 board members independent · 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $76K in reported program spending
  • Leadership: top reported pay $26K · 7 people listed
  • Consistency: 41 of 42 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and related organizations
  • Filing history: 1 filing year from 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 25/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 12/100.