Spina Bifida Association of Kentucky Inc

Nonprofit profile at a glance

EIN
311081176
IRS 990-EZ coverage
2024–2025
Forms available
Form 990 2023, Form 990-EZ 2025, Form 990-N 2015
Location
Louisville, KY, USA
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$180,920
Expenses
$175,004
Assets
$174,234
Liabilities
$3,229

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • SARAH RICHARDSON (EXECUTIVE DIRECTOR)

People named in this filing

  • SARAH RICHARDSON (EXECUTIVE DIRECTOR)
  • SAMANTHA MILLER (BOARD OF DIRECTORS CHAIRPERSON)
  • SAMUEL OLIVER (BOARD OF DIRECTORS TREASURER)

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

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to build a better future for all those impacted by Spina Bifida. The Spina Bifida Association of Kentucky achieves this mission by providing FREE educational social and financial programs for those with Spina Bifida in Kentucky and Southern Indiana. Spina Bifida is a permanently disabling birth defect that presents lifelong physical and emotional challenges but with proper medical intervention those with Spina Bifida can live a full and productive life.

What it reported doing in 2025

CHILDRENS PROGRAMS From newborn to teen providing social and educational programming to help kids with Spina Bifida and their parents guardians learn to navigate their ever-changing world. These programs provide a chance for kids to interact with others who have similar challenges and as they grow teaches them how to advocate for themselves and mange their own medical care. Parents guardians are provided with educational materials and a chance to get information and advice from experts and other parents who are facing similar challenges.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 98% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 100
  • Sustainability: 41
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.3%; rating input score 70
  • Program expense ratio: 72.3%; rating input score 72

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 3.3%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 1; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 34.3%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 4.1% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: -1.5% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: -8.9% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 70.3% of revenue deployed · 72.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $127K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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 — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.