Rescue Lung Rescue Life Society
Nonprofit profile at a glance
- EIN
- 821730940
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024
- Location
- Sacramento, CA, USA
- Phone
- 9168448750
- Rating
- 59
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Lung Disease
Reported finances
- Revenue
- $295,318
- Expenses
- $215,216
- Assets
- $280,140
- Liabilities
- $8,567
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- Jacob Sands MD (President)
Highest reported compensation
- Jeffrey Milde (Executive Dir.): $32,056 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Saving lives at risk for lung cancer through high-quality CT lung screening today and implementing and pioneering early detection innovations tomorrow.
What it reported doing in 2024
Held second in-person conference for physicians, patients and patient advocates for over 150 participants on innovations in lung cancer screening. Continued to work on the organization website as a resource for lung cancer screening. Held first online education webinar for over 125 people on early detection. Continuing to work toward building a lung cancer registry. Launched a membership program to encourage year-round participation. Launched a podcast program to interview key individuals in the lung cancer space and provide information on early detection directly tied to our mission.
Operating model
- Revenue model
- Earned-program. 96% of the money available for current operations came from fees and other program revenue.
- 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
MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 53
- Transparency & Controls: 85
- Accountability: 48
- Sustainability: 59
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 52.8%; rating input score 53
- Program expense ratio: 72.5%; rating input score 72
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 13th 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: Limited
Accountability
- Independent voting board: 81.8%; rating input score 82; 22nd percentile among comparable filings
- Governance controls: 0 of 8 controls in place; rating input score 0
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 27.1%; rating input score 80; 80th percentile among comparable filings
- Total-asset coverage ratio: 1.3; rating input score 48; 48th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 37; 37th percentile among comparable filings
- Officer compensation ratio: 14.9%; rating input score 24; 24th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 52.8% of revenue deployed · 72.5% of spending went to programs
- Governance: 9 of 11 board members independent · 0 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $156K in reported program spending
- Leadership: top reported pay $32K · 11 people listed
- Consistency: 17 of 18 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors
- 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.
- Review — Financial Efficiency: Mission deployment rate scored 53/100.
- High — Accountability: Governance controls: 7 of 7 not reported.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
- High — Sustainability: Officer compensation ratio scored 24/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 37/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.