Sports Medicine Research and Testing Lab
Nonprofit profile at a glance
- EIN
- 421611957
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- South Jordan, UT, USA
- Phone
- 8019949454
- Rating
- 65
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Medical Disciplines Research
Reported finances
- Revenue
- $24,588,184
- Expenses
- $16,194,140
- Assets
- $95,518,403
- Liabilities
- $1,555,986
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- DANIEL EICHNER PHD (PRESIDENT/LAB DIRECTOR)
Highest reported compensation
- DANIEL EICHNER PHD (PRESIDENT/LAB DIRECTOR): $622,114 total reported compensation
- THANE CAMPBELL (COO): $335,681 total reported compensation
- CHRIS WEST (CFO): $231,657 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 corporation's mission is to promote the public's health and safety through rigorous testing of substances that endanger one's health.
What it reported doing in 2024
Smrtl is engaged in research and development of identifying new methods of detection. During the year, smrtl conducted several grant-funded research and development projects focused on new analytical methods, human drug administration and pharmacokinetic studies, analysis of testing patterns in athletes and other parties and novel approaches for assessing drug use by athletes and other parties. Smrtl also provides educational services in the form of presentations at scientific meetings and assistance to testing program administrators. Smrtl also acts in an advisory capacity to the world anti-doping agency sitting on various working groups that form athlete drug testing policies.
Operating model
- Revenue model
- Earned-program. 89% 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
SUPPORTED - The filed numbers largely add up and most voting board members are independent. 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: 36
- Transparency & Controls: 83
- Accountability: 83
- Sustainability: 80
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 34.9%; rating input score 35
- Program expense ratio: 49.8%; rating input score 50
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 85.7%; rating input score 86; 19th percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 34.1%; rating input score 90; 90th percentile among comparable filings
- Total-asset coverage ratio: 5.9; rating input score 87; 87th percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 91; 91st percentile among comparable filings
- Officer compensation ratio: 12.4%; rating input score 13; 13th percentile among comparable filings
Growth
- Program expense growth: 5.2% per year; rating input score 100; 43rd percentile among comparable filings
- Revenue growth: 10.2% per year; rating input score 100; 74th percentile among comparable filings
- Asset growth: 21.1% per year; rating input score 100; 90th percentile among comparable filings
Details
- Where the money goes: 34.9% of revenue deployed · 49.8% of spending went to programs
- Governance: 6 of 7 board members independent · 7 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $8.1M in reported program spending
- Leadership: top reported pay $622K · 14 people listed · 3 of 6 pay-setting controls reported
- Consistency: 30 of 30 current checks pass
- Schedules: 5 filed schedules · includes executive pay and related organizations
- Filing history: 11 filing years from 2014 to 2024
- Contacts: How to reach this organization
- Money network: 15 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Mission deployment rate scored 35/100.
- Review — Financial Efficiency: Program expense ratio scored 50/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Sustainability: Officer compensation ratio scored 13/100.