Civic Intelligence

Pandemic Patients

EIN 86-3930257 • 501(c)3 • Columbia, SC

Profile

Pandemic Patients is organized exclusively for charitable, educational, and scientific purposes. The organization is operated exclusively for the benefit of Americans affected by global infectious diseases. Pandemic Patients works to relieve the harm caused by COVID-19 and Post-COVID Conditions.

961 Roberts Branch Parkway Ste 106Columbia, SC 29203

pandemicpatients.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

12th percentile

-68%

Higher net margin than 12% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

86th percentile

$3,000

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 6.5% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

24th percentile

-32%

Faster asset growth than 24% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

69th percentile

16%

Faster revenue growth than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$16,167

Down $42,667 (-73%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$16,167

Down $42,667 (-73%) from 2023

Operations
Liabilities / Revenue61st percentileNet Margin12th percentile

Revenue

Down

$62,724

Down $31,333 (-33%) from 2023

Expenses

Up

$105,391

Up $35,010 (+50%) from 2023

Net Income

Down

-$42,667

Down $66,343 (-280%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth24th percentile

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

$60K$40K$20K$0Assets 2021: $14,184Liabilities 2021: $0Net Assets 2021: $14,1842021Assets 2022: $35,317Liabilities 2022: $0Net Assets 2022: $35,3172022Assets 2023: $58,834Liabilities 2023: $0Net Assets 2023: $58,8342023Assets 2024: $16,167Liabilities 2024: $0Net Assets 2024: $16,1672024

Highlighted filing

2024

Assets$16,167
Liabilities$0
Net Assets$16,167
Open 2024 Filing

Operations Trend

Revenue Growth69th percentile

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

$150K$100K$50K$0-$50KRevenue 2021: $106,292Expenses 2021: $92,108Net Income 2021: $14,1842021Revenue 2022: $46,458Expenses 2022: $25,325Net Income 2022: $21,1332022Revenue 2023: $94,057Expenses 2023: $70,381Net Income 2023: $23,6762023Revenue 2024: $62,724Expenses 2024: $105,391Net Income 2024: -$42,6672024

Highlighted filing

2024

Revenue$62,724
Expenses$105,391
Net Income-$42,667
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$16,167
Liabilities
$0
Net assets
$16,167
Revenue
$62,724
Expenses
$105,391
Net income
-$42,667
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$0.63$1.05$0.43
2023Detailed filing. Detailed filing data is available for this year.$0.59$0.00$0.59$0.94$0.70$0.24
2022Detailed filing. Detailed filing data is available for this year.$0.35$0.00$0.35$0.46$0.25$0.21
2021Detailed filing. Detailed filing data is available for this year.$0.14$0.00$0.14$1.06$0.92$0.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 4, 2025
Return Version
2024v5.0
Gross Receipts
$62,724
Mission and Program Overview

Mission

Pandemic Patients is organized exclusively for charitable, educational, and scientific purposes. The organization is operated exclusively for the benefit of Americans affected by global infectious diseases. Pandemic Patients works to relieve the harm caused by COVID-19 and Post-COVID Conditions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$54,789$12,167▼ $42,622
Investments in Publicly Traded Securities$2,611$2,725▲ $114
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$58,834$16,167▼ $42,667
Other Assets Total$1,434$1,275▼ $159
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$58,834$16,167▼ $42,667
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$58,834$16,167▼ $42,667
Total Liabilities and Net Assets / Fund Balance$58,834$16,167▼ $42,667

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,275--
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleFull / Part TimeBaseTotal
John Andrew WylamPresidentPT$26,000$26,000

Board Members and Trustees

NameTitle
Christopher CooperDirector
Miranda CraigDirector
Richard HackDirector
Susan Sanderson-BriggsDirector
Ty GodwinDirector
Christopher FloydCEO
Revenue and Support

Revenue Composition

Contributions and Grants
$57,010
Program Service Revenue
$5,600
Investment Income
$114
Other Revenue
$0
All Other Contributions
$52,010
Change in Net Assets
$-42,667
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$63,904
Other Expenses$41,437
Grants and Similar Amounts Paid$50
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$35,651$0$0$35,651
Current Officers, Directors, Trustees, and Key Employees$20,000$2,361$0$22,361
Other Expenses$14,006$3,341$0$17,347
Office Expenses$0$13,280$0$13,280
Payroll Taxes$0$5,892$0$5,892
Advertising$4,501$0$0$4,501
Insurance$0$2,295$0$2,295
Travel$1,857$0$0$1,857
Occupancy$0$438$0$438
Depreciation Depletion$0$159$0$159
Grants to Domestic Individuals$50--$50
Total Functional Expenses$76,065$29,326$0$105,391
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
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, Part VI, Section A, Line 2

“John Andrew Wylam and Christopher Floyd are married.”

Form 990, Part VI, Section B, Line 11B

“The members of the Pandemic Patients Board of Directors review and approve the Form 990 before it is submitted. The outcome of this review is documented in the meeting minutes.”

Form 990, Part VI, Section B, Line 12C

“All conflicts of interest were solicited by the Board of Directors. All such conflicts were properly documented and addressed. No member with a conflict of interest voted on a matter for which they had a conflict.”

Form 990, Part VI, Section B, Line 15

“The Board of Directors reviewed comparable salary data for non-profit executives for national organizations and incorporated this into setting the President and CEO's salary. Only independent directors voted on these compensation decisions. The last time the Board of Directors undertook this process was in 2021.”

Form 990, Part VI, Section C, Line 19

“These documents are made freely available on the Pandemic Patients website in the "Public Disclosure" section.”

Filing and Contact Details

Filer

Filer Name
Pandemic Patients
EIN
86-3930257
Phone
7578136410
Address
961 Roberts Branch Parkway Ste 106, Columbia, SC 29203

Signing Officer

Name
John Wylam
Title
President
Phone
7578136410
Signed
2025-09-04

Organization Details

Principal Officer
John Andrew Wylam
Formed
2021
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
5
Employees
1
Volunteers
10
Supplemental Narrative

Additional Explanations

Form 990, Header, Line B

“Clerical error - accidentally excluded the value of depreciating office equipment from assets.”

Raw XML AppendixShowing 400 of 675 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/CYGrantsAndSimilarPaidAmt050
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IRS990/Form990PartVIISectionAGrp/PersonNm1Richard Hack
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IRS990/MissionDesc0Pandemic Patients is organized exclusively for charitable, educational, and scientific purposes. The organization is operated exclusively for the benefit of Americans affected by global infectious diseases. Pandemic Patients works to relieve the harm caused by COVID-19 and Post-COVID Conditions.
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IRS990/ProgramServiceRevenueGrp/Desc0NIH RECOVER Initiative, Patient Representatives
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IRS990/ProgSrvcAccomActy2Grp/Desc0Pandemic Patients provides free and reduced-cost legal services through Pandemic Legal.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Pandemic Patients engages with policymakers at the state and national level to advance the organization's policy priorities. Pandemic Patients administers the COVID-19 Advocacy Center, which provides opportunities for people affected by COVID-19 to send messages to their elected officials in support of the organization's priorities.
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