Sensory Processing Disorder Foundation

Nonprofit profile at a glance

EIN
742490763
IRS 990 coverage
2011–2015
Forms available
Form 990 2015
Location
Greenwood Village, CO, USA
Phone
3037941182
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Private Independent Foundations

Official website

Reported finances

Revenue
$1,024,084
Expenses
$927,544
Assets
$275,023
Liabilities
$43,391

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • Tim Hoyman (President)
  • Marla Roth-Fisch (Vice President of External)
  • Tyson Kasperbauer (Vice President of Internal)
  • Sheryl Benjamin (Executive Director)

Highest reported compensation

  • Sheryl Benjamin (Executive Director): $21,037 total reported compensation
  • Lucy Jane Miller PhD OTR (Board Member): $18,667 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To improve the lives of children with Sensory Processing Disorder(SPD) and their families through research, education and increased global awareness

What it reported doing in 2015

Awareness and Advocacy Programs: The Foundation's initiatives to raise awareness and provide information about SPD through free resources on our web site, brochures and other publications, and through its national Parent Connections program, which includes hosts in over 50 cities that help provide a local resource to families. The Foundation also conducts an active public relations program through print media, social media and broadcast, providing expert comments and interviews. The Foundation led an effort to get SPD listed in the DSM-5 to enable it to be diagnosed and reimbursed by providers.

Operating model

Revenue model
Earned-program. 68% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 92
  • Accountability: 85
  • Sustainability: 49
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.3%; rating input score 78
  • Program expense ratio: 86.4%; rating input score 86
  • Fundraising efficiency: $5.69 raised per $1 spent on fundraising; rating input score 23; 23rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 92.3%; rating input score 92; 23rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 9.4%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 0.3; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 4.3%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 11% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 8.2% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: -2.3% per year; rating input score 0; 24th percentile among comparable filings

Details

  • Where the money goes: 78.3% of revenue deployed · 86.4% of spending went to programs
  • Governance: 12 of 13 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $802K in reported program spending
  • Leadership: top reported pay $21K · 13 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 5 filing years from 2011 to 2015
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Fundraising efficiency scored 23/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.