Musella Foundation

Legal name: The Musella Foundation for Brain Tumor Research and Information Inc

Nonprofit profile at a glance

EIN
133938057
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Hewlett, NY, US
Phone
888-295-4740
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Hospitals and Related Primary Medical Care Facilities

Official website

Reported finances

Revenue
$474,884
Expenses
$718,355
Assets
$2,055,842
Liabilities
$14,999

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • ALBERT MUSELLA DPM (PRESIDENT)

Highest reported compensation

  • ALBERT MUSELLA DPM (PRESIDENT): $227,770 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide educational, informational, and patient-support resources concerning brain tumors, including information concerning physicians, healthcare facilities, clinical trials, treatments, research, and supportive-care resources.

What it reported doing in 2024

The organization is a 501(c)(3) nonprofit public charity devoted to empowering brain tumor patients and their families. The organization provides emotional and financial support, facilitate educational resources, advocate for patients' needs, and strive to raise funds for groundbreaking brain tumor research. Together, the organization aims to make a difference in the lives of those affected by brain tumors and contribute to the advancement of effective treatments.

Operating model

Revenue model
Donor-supported. 71% of the money available for current operations came from contributions and gifts.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 66
  • Accountability: 86
  • Sustainability: 29
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 87.1%; rating input score 87
  • Fundraising efficiency: $25.01 raised per $1 spent on fundraising; rating input score 63; 63rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 94.4%; rating input score 94; 26th 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -51.3%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 2.86; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 31.7%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: -4.1% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: 2.2% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: 9.5% per year; rating input score 100; 64th percentile among comparable filings

Details

  • What they do: 3 programs and campaigns described on the official site
  • Where the money goes: 100% of revenue deployed · 87.1% of spending went to programs
  • Governance: 17 of 18 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $625K in reported program spending
  • Leadership: top reported pay $228K · 4 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • 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.

  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.