People Against Leigh Syndrome

Nonprofit profile at a glance

EIN
832854022
IRS 990 coverage
2020–2022
Forms available
Form 990 2022
Location
Houston, TX, USA
Phone
7132488782
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Diseases of Specific Organs

Reported finances

Revenue
$85,333
Expenses
$97,321
Assets
$201,833
Liabilities
$1,043

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Lori Martin (Director and President)
  • Lindsey Klingensmith (Former Executive Director)
  • Tahra E Peterson (Vice President)

Highest reported compensation

  • Lindsey Klingensmith (Former Executive Director): $19,448 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To build awareness of Leigh syndrome a genetic neurometabolic disorder that can cause deterioration of the central nervous system and raise funds to support the medical community in their quest to develop viable treatments and ultimately a cure.

What it reported doing in 2022

Funds to support the medical community in their quest to develop viable treatments and care for those with Leigh syndrome.

Operating model

Revenue model
Other-operating. 72% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 65
  • Accountability: 40
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.9%; rating input score 81
  • Program expense ratio: 70.9%; rating input score 71
  • Fundraising efficiency: $29.21 raised per $1 spent on fundraising; rating input score 73; 73rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 21st 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: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 33.3%; rating input score 33; 19th 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: -14%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 2.07; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 20%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 14.8% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 37.2% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 49% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 80.9% of revenue deployed · 70.9% of spending went to programs
  • Governance: 1 of 3 board members independent · 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $69K in reported program spending
  • Leadership: top reported pay $19K · 6 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 41 of 42 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 2 filing years from 2020 to 2022
  • 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.

  • Moderate — Accountability: Independent voting board scored 33/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.