Seattle Children's Hospital (Dba Aaron Matthew Sids Research Guild)
Nonprofit profile at a glance
- EIN
- 822772540
- IRS 990 coverage
- 2021–2024
- Forms available
- Form 990 2024, Form 990-EZ 2023, Form 990-N 2017
- Location
- Seattle, WA, USA
- Phone
- 2068842351
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Standard
Reported finances
- Revenue
- $635,195
- Expenses
- $646,835
- Assets
- $7,468
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- JOHN KAHAN (PRESIDENT)
Highest reported compensation
- AILEEN KELLY (EX-OFFICIO GUILD ASSN EXEC DIRECTOR): $375,308 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The aaron matthew sids research guild was founded in 2017 to support seattle children's hospital (a 501(c)(3) tax-exempt hospital). Donations from the aaron matthew sids research guild primarily provide support for research into sudden infant death syndrome (sids).
What it reported doing in 2024
The aaron matthew sids research guild is a member of the seattle children's guild association, a tax-exempt fundraising entity of seattle children's hospital. The hospital provides pediatric patient care, medical research, teaching of pediatric residents and other healthcare providers, as well as advocacy for children in the pacific northwest. The aaron matthew sids research guild was named in honor of aaron matthew kahan, son of heather kahan and john b. Kahan, who died of sids days after his birth in 2003. The guild's mission is to ensure that no parent ever experiences the loss of a child again or worries theirs will be next.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 99
- Transparency & Controls: 75
- Accountability: 74
- Sustainability: 31
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 99.5%; rating input score 99
- Fundraising efficiency: $195.81 raised per $1 spent on fundraising; rating input score 92; 92nd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 76th 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: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -1.8%; rating input score 31; 31st percentile among comparable filings
- Total-asset coverage ratio: 0.01; rating input score 1; 1st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
- Officer compensation ratio: 7.3%; rating input score 46; 46th percentile among comparable filings
Growth
- Program expense growth: -9% per year; rating input score 0; 5th percentile among comparable filings
- Revenue growth: 20.6% per year; rating input score 100; 86th percentile among comparable filings
- Asset growth: -4.9% per year; rating input score 0; 7th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 99.5% of spending went to programs
- Governance: 3 of 3 board members independent · 3 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $644K in reported program spending
- Leadership: top reported pay $375K · 4 people listed · 0 of 6 pay-setting controls reported
- Consistency: 18 of 18 current checks pass
- Schedules: 6 filed schedules · includes major donors, grants, and executive pay
- Filing history: 2 filing years from 2021 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 9 filed related-organization links
- 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 — Transparency & Controls: Pay-setting controls scored 0/100.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 31/100.
- High — Sustainability: Total-asset coverage ratio scored 1/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Officer compensation ratio scored 46/100.