Civic Intelligence

National Kidney Foundation of MI

EIN 38-1559941 • 501(c)3 • Ann Arbor, MI

Profile

To prevent kidney disease and improve the quality of life for those living with it.

1169 Oak Valley DriveAnn Arbor, MI 48108

www.nkfm.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

45th percentile

0.13x

Higher debt load relative to assets than 45% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

43rd percentile

0.17x

Higher debt load relative to revenue than 43% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

23rd percentile

-5.7%

Higher net margin than 23% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

75th percentile

$284,162

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

39th percentile

1.3%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

24th percentile

-5.8%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Up

$16,662,434

Up $1,145,929 (+7.4%) from 2023

Liabilities

Down

$1,982,113

Down $142,671 (-6.7%) from 2023

Net Assets

Up

$14,680,321

Up $1,288,600 (+9.6%) from 2023

Revenue

Up

$14,439,893

Up $3,010,649 (+26%) from 2023

Expenses

Up

$13,892,073

Up $4,863,444 (+54%) from 2023

Net Income

Down

$547,820

Down $1,852,795 (-77%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0Assets 2010: $7,361,964Liabilities 2010: $574,679Net Assets 2010: $6,787,2852010Assets 2011: $7,693,505Liabilities 2011: $527,391Net Assets 2011: $7,166,1142011Assets 2012: $8,024,261Liabilities 2012: $733,790Net Assets 2012: $7,290,4712012Assets 2013: $8,139,081Liabilities 2013: $762,005Net Assets 2013: $7,377,0762013Assets 2014: $8,370,562Liabilities 2014: $719,673Net Assets 2014: $7,650,8892014Assets 2015: $8,489,211Liabilities 2015: $828,292Net Assets 2015: $7,660,9192015Assets 2016: $9,054,604Liabilities 2016: $902,356Net Assets 2016: $8,152,2482016Assets 2017: $10,061,387Liabilities 2017: $1,298,360Net Assets 2017: $8,763,0272017Assets 2018: $9,774,377Liabilities 2018: $1,030,157Net Assets 2018: $8,744,2202018Assets 2019: $9,724,351Liabilities 2019: $1,413,376Net Assets 2019: $8,310,9752019Assets 2020: $9,625,704Liabilities 2020: $1,609,522Net Assets 2020: $8,016,1822020Assets 2021: $11,121,733Liabilities 2021: $1,203,407Net Assets 2021: $9,918,3262021Assets 2022: $13,182,472Liabilities 2022: $2,512,392Net Assets 2022: $10,670,0802022Assets 2023: $15,516,505Liabilities 2023: $2,124,784Net Assets 2023: $13,391,7212023Assets 2024: $16,662,434Liabilities 2024: $1,982,113Net Assets 2024: $14,680,3212024

Highlighted filing

2024

Assets$16,662,434
Liabilities$1,982,113
Net Assets$14,680,321

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2010: $4,292,535Expenses 2010: $4,138,400Net Income 2010: $154,1352010Expenses 2011: $4,777,9692011Revenue 2012: $5,348,169Expenses 2012: $5,261,439Net Income 2012: $86,7302012Revenue 2013: $5,768,930Expenses 2013: $5,824,355Net Income 2013: -$55,4252013Revenue 2014: $5,809,336Expenses 2014: $5,531,212Net Income 2014: $278,1242014Revenue 2015: $6,215,062Expenses 2015: $6,068,350Net Income 2015: $146,7122015Revenue 2016: $7,056,404Expenses 2016: $6,514,124Net Income 2016: $542,2802016Revenue 2017: $7,054,591Expenses 2017: $6,685,661Net Income 2017: $368,9302017Revenue 2018: $6,759,181Expenses 2018: $6,969,134Net Income 2018: -$209,9532018Revenue 2019: $6,454,201Expenses 2019: $6,892,024Net Income 2019: -$437,8232019Revenue 2020: $6,252,860Expenses 2020: $6,573,063Net Income 2020: -$320,2032020Revenue 2021: $7,285,559Expenses 2021: $6,081,646Net Income 2021: $1,203,9132021Revenue 2022: $8,017,617Expenses 2022: $6,299,697Net Income 2022: $1,717,9202022Revenue 2023: $11,429,244Expenses 2023: $9,028,629Net Income 2023: $2,400,6152023Revenue 2024: $14,439,893Expenses 2024: $13,892,073Net Income 2024: $547,8202024

Highlighted filing

2024

Revenue$14,439,893
Expenses$13,892,073
Net Income$547,820

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$16.7$1.98$14.7$14.4$13.9$0.55
2023Detailed filing. Detailed filing data is available for this year.$15.5$2.12$13.4$11.4$9.03$2.40
2022Detailed filing. Detailed filing data is available for this year.$13.2$2.51$10.7$8.02$6.30$1.72
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.1$1.20$9.92$7.29$6.08$1.20
2020Detailed filing. Detailed filing data is available for this year.$9.63$1.61$8.02$6.25$6.57$0.32
2019Detailed filing. Detailed filing data is available for this year.$9.72$1.41$8.31$6.45$6.89$0.44
2018Detailed filing. Detailed filing data is available for this year.$9.77$1.03$8.74$6.76$6.97$0.21
2017Detailed filing. Detailed filing data is available for this year.$10.1$1.30$8.76$7.05$6.69$0.37
2016Detailed filing. Detailed filing data is available for this year.$9.05$0.90$8.15$7.06$6.51$0.54
2015Detailed filing. Detailed filing data is available for this year.$8.49$0.83$7.66$6.22$6.07$0.15
2014Detailed filing. Detailed filing data is available for this year.$8.37$0.72$7.65$5.81$5.53$0.28
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.14$0.76$7.38$5.77$5.82$0.06
2012Summary only. Only limited summary data is available for this year.$8.02$0.73$7.29$5.35$5.26$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.69$0.53$7.17$4.78
2010Summary only. Only limited summary data is available for this year.$7.36$0.57$6.79$4.29$4.14$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 22, 2025
Return Version
2023v6.0
Gross Receipts
$14,833,836
Mission and Program Overview

Mission

To prevent kidney disease and improve the quality of life for those living with it.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$7,824,513$9,223,858▲ $1,399,345
Pledges and Grants Receivable$1,484,528$2,426,391▲ $941,863
Intangible Assets$2,793,059$1,827,738▼ $965,321
Cash and Non-Interest-Bearing Accounts$1,283,213$1,447,897▲ $164,684
Land, Buildings, and Equipment, Net$1,357,737$1,341,917▼ $15,820
Prepaid Expenses and Deferred Charges$99,442$81,546▼ $17,896
Accounts Receivable$328,405$44,578▼ $283,827
Total Assets$15,516,505$16,662,434▲ $1,145,929
Other Assets Total$345,608$268,509▼ $77,099
Liabilities
Other Liabilities-$1,033,873-
Accounts Payable and Accrued Expenses$2,124,784$948,240▼ $1,176,544
Total Liabilities$2,124,784$1,982,113▼ $142,671
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,398,416$13,154,884▲ $756,468
Net Assets With Donor Restrictions$993,305$1,525,437▲ $532,132
Total Net Assets Fund Balance$13,391,721$14,680,321▲ $1,288,600
Total Liabilities and Net Assets / Fund Balance$15,516,505$16,662,434▲ $1,145,929

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$976,409$967,976$1,944,385
Equipment$134,479$616,049$750,528
Land$231,029-$231,029

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$2,323,932$282,984▲ $322,250$1,941$2,927,225
2023$2,048,468$114,851▲ $161,932$1,319$2,323,932
2022$29,490$2,072,767▼ $52,517$1,272$2,048,468
2021$25,000$5,722-$1,232$29,490
2020$25,000$1,398-$1,398$25,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Linda Smith-wheelockPresident anFT$254,510$22,437$276,947
Linda Smith-wheelockPresident and CEO-$253,291$23,656$276,947
Daniel M CarneyPres. & CEOFT$124,492$15,508$140,000
Charlene ColeVice PresideFT$127,069$8,331$135,400
Paul MettaVP of FinancFT$121,649$8,338$129,987
Ann AndrewsSenior ProgrFT$101,937$7,698$109,635

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Rb MurdockConsulting2248 MAIN STREET APT 9, Holt, MI 48842$144,000
Revenue and Support

Revenue Composition

Contributions and Grants
$14,056,894
Program Service Revenue
$70,741
Investment Income
$327,159
Other Revenue
$-14,901
All Other Contributions
$931,302
Change in Net Assets
$547,820

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table275$181,290Fair Value
Other Non Cash Contri Table680,400$34,020Fair Value of Ads, Hours
Total Noncash Contributions680,675$215,310-

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,439,893
Revenue Not Reported on Form 990
$1,088,826
Total Revenue per Audited Statements
$15,528,719
Total Revenue per Form 990
$14,439,893
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,649,439
Salaries, Compensation, and Employee Benefits$6,208,069
Total Fundraising Expense$727,565
Grants and Similar Amounts Paid$34,565
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,133,829$228,787$324,571$4,687,187
Depreciation Depletion$2,952,561$6,344$10,327$2,969,232
Fees for Services Other$2,558,879$109,937$226,403$2,895,219
Current Officers, Directors, Trustees, and Key Employees$484,654$91,457$7,271$583,382
Office Expenses$491,176$21,322$9,181$521,679
Payroll Taxes$328,040$19,473$24,874$372,387
Other Employee Benefits$267,691$24,473$34,602$326,766
Pension Plan Contributions$192,071$17,021$29,255$238,347
Payments to Affiliates$136,213$10,300$16,815$163,328
Occupancy$148,589$4,741$7,790$161,120
Insurance$111,358$9,801$14,522$135,681
Travel$91,282$28,256$55$119,593
Information Technology$82,500$16,898$9,156$108,554
Fees for Services Lobbying$48,000--$48,000
Conferences and Meetings$32,577$4,593$3,566$40,736
Fees for Services Accounting$32,904$2,449$4,148$39,501
Grants to Domestic Individuals$34,565--$34,565
Advertising$7,455$3,753-$11,208
Fees for Services Legal$7,253$540$914$8,707
Other Expenses$967$288$1,000$1,000
Total Functional Expenses$12,552,775$611,733$727,565$13,892,073

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$14,240,119
Expenses per Audited Statements$13,892,073
Total Expenses per Form 990$13,892,073
Expenses Not Reported on Form 990$348,046
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$391,338
Fundraising Gross Income$344,841
Gaming Gross Income$20,747
Gaming Direct Expenses$2,605
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Kidney Ball$395,487$152,963$163,457$-10,494
Detroit Zoo Wal$424,955$140,203$87,217$52,986
Total Events$1,260,396$344,841$385,935$-41,094
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Former TrusteeConsulting ServicesNo$144,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Compensation Liability$786,422
Operating Lease Obligation$247,451
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 10B

The branch offices are an extension of the national kidney foundation of michigan and are subject to the same governance.

Form 990, Page 6, Part VI, Line 11B

The organization's review process for the 990 includes a review by the board treasurer and executive management before filing the return.

Form 990, Page 6, Part VI, Line 12C

Conflict of interest policy is reviewed annually with the board of directors. All board members are provided a copy of the policy and must certify that they have reviewed the policy and are free of conflicts or have disclosed potential conflict to the board.

Form 990, Page 6, Part VI, Line 15A

Compensation for the organization's ceo and other top management officials are determined by an outside study and comparison of national kidney foundation peers across the country.

Form 990, Page 6, Part VI, Line 15B

Compensation for the organization's key employees are determined by an outside study and comparison of national kidney foundation peers across the country.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
National Kidney Foundation of
EIN
38-1559941
Phone
7342229800
Address
1169 OAK VALLEY DRIVE, ANN ARBOR, MI 48108

Signing Officer

Name
Linda Smith-wheelock
Title
President and CEO
Phone
7342229800
Signed
2025-01-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Smith-wheelock
Formed
1955
Legal Domicile
Mi
Voting Board Members
19
Independent Board Members
17
Employees
165
Volunteers
398

Preparer

Firm
Yeo & Yeo Pc
Address
1450 EISENHOWER PLACE, ANN ARBOR, MI 48108-3283
Preparer
Timothy P Crosson Jr
Phone
7347691331
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Health education: chronic kidney disease is a public health problem of epidemic proportions. More than a million people in michigan have ckd, and most don't know it. The majority of these cases are caused by uncontrolled diabetes or high blood pressure. Certain racial and ethnic groups and people with a family history of ckd are also at high risk. The nkfm's top priority is prevention so the foundation offers many programs aimed at educating high risk populations on their risks for ckd and how healthy lifestyle changes can prevent them from developing ckd. The nkfm serves children and adults across the state through innovative, grassroots programs. In addition to prevention and education programs, the nkfm also works to increase organ donation, provide patient services, and partner with state and local governments and community groups to work toward a healthier michigan. The nkfm is the top resource to the public and media about the significant problem of ckd in michigan.

Form 990, Page 2, Part III, Line 4B

Patient and community services: patient services: the foundation provides direct services to thousands of individuals each year. Services are delivered, primarily, to individuals on dialysis or with a transplant and their families or caregivers. The foundation provides services to help with emergency needs and prescription medication as well as empowerment and continuing education programs. Services include an internship program, medical identification bracelets, emergency funds, disease self-management programs and an information and referral program. The foundation also offers scholarships to people on dialysis or with a transplant to help them continue their education. Community services: the nkfm offers health fair and health education programs throughout the state to help identify and treat early kidney disease in those people at the highest risk for developing ckd so they can prevent or delay its onset. The nkfm also offers a number of volunteer opportunities for people looking to get involved with the foundation through either the state office in ann arbor or the branch offices in detroit and grand rapids. The nkfm has developed a significant advocacy program to speak on behalf of the needs of people with kidney disease and in need of organ transplants.

Form 990, Page 2, Part III, Line 4D

All other achievements: the nkfm's focus on preventing or slowing the progression of ckd allows us to educate the public, as well as professionals, through various programs and services. Additionally, the nkfm works with managed care organizations to encourage proactive identification and treatment of people with ckd, prevention of the leading causes of kidney disease, which are diabetes and high blood pressure, and offers worksite education. The organization was recognized for its success in sound fiscal management by receiving a 4-star rating, each year since 2006, from charity navigator - the nation's leading charity evaluator and holds the highest-level platinum rating from candid.

Form 990, Part IX, Line 11G

Professional fees 2,558,879 109,937 226,403

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The endowment funds are set aside for specific purposes, with exception of amounts available for general use. Donor-restricted endowment funds are not available for general expenditure. The foundation's finance committee reviews and recommends a spending percentages not to exceed 5% of the prior fiscal year end balances.

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