Richard Murphy Memorial Foundation

Nonprofit profile at a glance

EIN
721004770
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Hammond, LA, USA
Phone
9853860400
Rating
44
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$313,482
Expenses
$202,064
Assets
$1,086,413
Liabilities
$3,331

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

Leadership & pay

5 people listed

Executive titles in this filing

  • SARAH DRUDE (President)
  • DESTIN SIMS (Vice President)

People named in this filing

  • SARAH DRUDE (President)
  • DESTIN SIMS (Vice President)
  • NORA WILSON (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The memorial foundation assists in providing pallative supportive care, councel and bereavement along with all necessary medical equipment, supplies & medication to those terminally ill under the care of a certified hospital provider.

What it reported doing in 2024

Allocation of staff salary & related taxes to properly reflect the time spent for the providing of services to patients. Including delivery of medical supplies & equipment and follow up visitation to ensure patient well being.

Operating model

Revenue model
Other-operating. 81% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 80% 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 and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 33
  • Transparency & Controls: 84
  • Accountability: 6
  • Sustainability: 78
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 33.6%; rating input score 34
  • Program expense ratio: 40.9%; rating input score 41
  • Fundraising efficiency: $0.28 raised per $1 spent on fundraising; rating input score 4; 4th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 25th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 35.5%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 5.38; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -12% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -0.9% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: 6.9% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 33.6% of revenue deployed · 40.9% of spending went to programs
  • Governance: 0 of 4 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $83K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 34/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 41/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 4/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.