The American Occupational Therapy Founda Tion Inc
Nonprofit profile at a glance
- EIN
- 136189382
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Rockville, MD, USA
- Phone
- 2402921034
- Rating
- 75
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $3,938,995
- Expenses
- $3,272,929
- Assets
- $40,966,884
- Liabilities
- $262,437
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
21 people listed
Executive titles in this filing
- SCOTT CAMPBELL (CHIEF EXECUTIVE OFFICER)
Highest reported compensation
- SCOTT CAMPBELL (CHIEF EXECUTIVE OFFICER): $272,887 total reported compensation
- SATVIKA GARG (CHIEF SCIENTIFIC OFFICER): $192,169 total reported compensation
- LAWRENCE LIFF (CHIEF DEVELOPMENT OFFICER): $166,292 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 mission of the american occupational therapy foundation, inc. (aotf) is to advance the science of occupational therapy to support people's full participation in meaningful life activities.
What it reported doing in 2024
Research programs: the foundation supports a wide array of programs that support research in the area of occupational therapy to include the publication of otjr: occupational therapy research journal (quarterly), research grants that further develop the science of occupational therapy through studies and surveys, topic specific collectives that bring together leading scientists and funding sources in a specific topic area, sponsor workshops and sessions at the annual conference in relevant topics to the profession.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 59% for direct work, and 41% for grants.
The verdict
SUPPORTED - 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 revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 65
- Transparency & Controls: 79
- Accountability: 91
- Sustainability: 73
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 73.1%; rating input score 73
- Program expense ratio: 64.1%; rating input score 64
- Fundraising efficiency: $8.01 raised per $1 spent on fundraising; rating input score 30; 30th percentile among comparable filings
Transparency & Controls
- Consistency checks: 93.3%; rating input score 93; 17th percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 91.4%; rating input score 91; 27th 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: 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: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 16.9%; rating input score 73; 73rd percentile among comparable filings
- Total-asset coverage ratio: 12.52; rating input score 93; 93rd percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 88; 88th percentile among comparable filings
- Officer compensation ratio: 28%; rating input score 6; 6th percentile among comparable filings
Growth
- Program expense growth: 8.6% per year; rating input score 100; 58th percentile among comparable filings
- Revenue growth: -1.2% per year; rating input score 0; 8th percentile among comparable filings
- Asset growth: 4.4% per year; rating input score 100; 31st percentile among comparable filings
Details
- Where the money goes: 73.1% of revenue deployed · 64.1% of spending went to programs
- Governance: 9 of 9 board members independent · 7 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $2.1M in reported program spending
- Leadership: top reported pay $273K · 21 people listed · 3 of 6 pay-setting controls reported
- Highest-paid contractors: 1 contractor listed · $118K reported
- Consistency: 34 of 35 current checks pass · 1 finding to review
- Schedules: 7 filed schedules · includes major donors, grants, and executive pay
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 18 filed money-flow records
- Related organizations: 13 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.
- 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: Fundraising efficiency scored 30/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- High — Sustainability: Officer compensation ratio scored 6/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.