Spina Bifida Association of Northwest Ohio Inc

Nonprofit profile at a glance

EIN
341280845
IRS 990-EZ coverage
2010–2012
Forms available
Form 990-EZ 2012, Form 990-N 2009
Location
Maumee, OH, USA
Phone
4197940561
Rating
37
Verdict
REVIEW
Rating confidence
Moderate
Sector
Birth Defects and Genetic Diseases

Reported finances

Revenue
$36,004
Expenses
$45,275
Assets
$9,563

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

6 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote the prevention of spina bifida and to enhance the lives of all affected.

What it reported doing in 2012

Holiday parties for spina bifida patients & their families

Operating model

Revenue model
Other-operating. 73% of the money available for current operations came from other operating revenue.
Distribution model
Member-benefit provider. The nonprofit used 65% of its reported program spending for member benefits.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 8
  • Transparency & Controls: 82
  • Sustainability: 13
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 8.9%; rating input score 9
  • Program expense ratio: 7%; rating input score 7

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -25.7%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 0.21; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -41.8% per year; rating input score 0; 16th percentile among comparable filings
  • Revenue growth: -22.2% per year; rating input score 0; 23rd percentile among comparable filings
  • Asset growth: -78.2% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 8.9% of revenue deployed · 7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $3K in reported program spending
  • Leadership: top reported pay $30K · 6 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2010 to 2012
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 9/100.
  • High — Financial Efficiency: Program expense ratio scored 7/100.
  • High — Sustainability: Operating margin scored 18/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.