The Osluv Project

Nonprofit profile at a glance

EIN
920445298
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
Saint Paul, MN, USA
Phone
6122841152
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public Health Program (Includes General Health and Wellness Promotion Services)

Official website

Reported finances

Revenue
$14,432
Expenses
$581,078
Assets
$87,769
Liabilities
$3,861

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

Leadership & pay

3 people listed

Executive titles in this filing

  • RACHEL ANDREASEN (PRESIDENT)

Highest reported compensation

  • CHIA HUA PANG (SECRETARY/EXEC DIRECTOR): $162,474 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 a resource for the free sharing of information, and collaborative development of indoor air cleaning and sterilization technologies by supplying facilities, testing equipment, and a platform for researchers, engineers, and science communication experts to engage in advocacy and science work. The work product produced from these efforts will be offered to the public at no charge using an open source model, allowing current and future researchers to build upon the work that osluv has produced. Lastly, the formation of a legal entity allows for future grantors and individuals to securely know that all funds contributed will be used for public benefit.

What it reported doing in 2024

The osluv project endeavors to bring safe and accessible clean air to indoor gathering spaces with the understanding that aerosol-spread illness is a cause of preventable suffering. We take a holistic approach to this problem: advancing both the state of technology and the public's understanding of far-uv by researching 222 nanometer spectrum light, and endeavoring to further air quality technology to make clean air accessible.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Direct operator. The filing allocates 95% 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 - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 57
  • Accountability: 65
  • Sustainability: 8
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 60.3%; rating input score 60
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 22nd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3,926.3%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 0.15; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 28%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 48.6% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: -142.3% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -89.4% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 60.3% of spending went to programs
  • Governance: 2 of 3 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $350K in reported program spending
  • Leadership: top reported pay $162K · 3 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $139K reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 8 filed schedules · includes foreign activity, grants, and executive pay
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 3/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.