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Nonprofiteer
← THE NASPGHAN FOUNDATION

Form 990 for tax year 2023

Filed by THE NASPGHAN FOUNDATION.

Totals

Total revenue
$1,825,546
Total expenses
$1,721,379
Contributions and grants received
$1,740,118
Grants paid
$1,121,597
Program service revenue
$0
Investment income
$85,428
Other revenue
$0
Total assets, end of year
$7,458,927
Total liabilities, end of year
$1,785,821
Net assets or fund balances, end of year
$5,673,106
Program services expenses (Part IX)
$1,589,203
Management and general expenses
$96,392
Fundraising expenses
$35,784
Program service expenses (Part III)
$1,589,203

Program services were 92.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1b · Membership dues

    $250,000

  • 1f · All other contributions, gifts and grants

    $1,490,118

  • 3 · Investment income

    total $134,614 · excluded $134,614

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

    total $0

  • 7a · Gross sales of assets other than inventory

    securities $405,758

  • 7b · Less cost or other basis and sales expenses

    securities $454,944

  • 7c · Gain or loss

    securities -$49,186

  • 7d · Net gain or loss

    total -$49,186 · excluded -$49,186

  • 8a · Fundraising events: gross income

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $134,597 · program services $134,597

  • 2 · Grants to domestic individuals

    total $987,000 · program services $987,000

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $50,000 · program services $32,955 · management and general $11,365 · fundraising $5,680

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $76,308 · program services $50,294 · management and general $17,345 · fundraising $8,669

  • 8 · Pension plan contributions

    total $0

  • 9 · Other employee benefits

    total $6,353 · program services $4,187 · management and general $1,444 · fundraising $722

  • 10 · Payroll taxes

    total $5,342 · program services $3,074 · management and general $885 · fundraising $1,383

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $600 · management and general $600

  • 11c · Fees: accounting

    total $25,691 · program services $10,284 · management and general $1,469 · fundraising $13,938

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $22,998 · management and general $22,998

  • 11g · Fees: other

    total $13,954 · program services $1,252 · management and general $12,702

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $14,269 · program services $9,889 · management and general $2,908 · fundraising $1,472

  • 14 · Information technology

    total $1,240 · management and general $1,240

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $23,026 · program services $16,118 · management and general $4,605 · fundraising $2,303

  • 17 · Travel

    total $8,241 · program services $5,769 · management and general $1,648 · fundraising $824

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $10,741 · management and general $10,741

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $0

  • 23 · Insurance

    total $3,965 · program services $2,776 · management and general $396 · fundraising $793

  • 24a · Other expenses: EDUCATION MATERIALS

    total $331,008 · program services $331,008

  • 24b · Other expenses: DONOR RECEPTION

    total $5,216 · management and general $5,216

  • 24c · Other expenses: FILING FEES

    total $350 · management and general $350

  • 24d · Other expenses: MISC EXPENSES

    total $480 · management and general $480

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,190,999 · end of year $2,295,715

  • 2 · Savings and temporary cash investments

    beginning of year $352,860 · end of year $399,489

  • 3 · Pledges and grants receivable

    beginning of year $115,001 · end of year $0

  • 4 · Accounts receivable

    beginning of year $29,738 · end of year $448,375

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $12,756 · end of year $2,586

  • 10c · Land, buildings and equipment, net

    beginning of year $0 · end of year $0

  • 11 · Investments: publicly traded securities

    beginning of year $3,976,291 · end of year $4,312,762

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $0 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $95,689 · end of year $394,571

  • 18 · Grants payable

    beginning of year $1,286,000 · end of year $1,391,250

  • 19 · Deferred revenue

    beginning of year $50,000 · end of year $0

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $0 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $2,085,087 · end of year $5,673,106

  • 28 · Net assets with donor restrictions

    beginning of year $3,160,869 · end of year $0

Mission and programs · 2023

Mission

THE NASPGHAN FOUNDATION FUNDS AND SUPPORTS THE RESEARCH AND EDUCATION MISSIONS OF NASPGHAN IN ORDER TO ENHANCE THE HEALTH AND WELL-BEING OF CHILDREN WITH GASTROINTESTINAL, LIVER, PANCREAS AND NUTRITIONAL DISORDERS.

Activities or mission (Part I)

THE NASPGHAN FOUNDATION FUNDS AND SUPPORTS THE RESEARCH AND EDUCATION MISSION OF NASPGHAN.

  • Withheld by Nonprofiteer: this text may name a private individual.

    Expenses $993,403 · Grants $971,482

  • EDUCATIONAL CAMPAIGNS: THE FOUNDATION SUPPORTS THE EDUCATIONAL MISSION OF NASPGHAN THROUGH A DIVERSE PORTFOLIO OF PROFESSIONAL AND PUBLIC EDUCATION INITIATIVES. TOPIC AREAS ARE REFLUX AND GERD, INFLAMMATORY BOWEL DISEASE, CELIAC DISEASE AND GLUTEN-RELATED DISORDERS, CONSTIPATION, EOSINOPHILIC ESOPHAGITIS, NUTRITION, ENDOSCOPY, AND NONALCOHOLIC FATTY LIVER DISEASE IN CHILDREN, ADOLESCENTS AND YOUNG ADULTS. THE FOUNDATION'S GOAL IS TO EDUCATE MEDICAL PROFESSIONALS AND THE PUBLIC, AND TO SUPPORT THE DEVELOPMENT OF NEW RESEARCH IN THESE AREAS. THE PRIMARY OBJECTIVES ARE TO IMPROVE THE QUALITY OF LIFE AND TO CHANGE PEDIATRIC AND ADULT HEALTH OUTCOMES BY EARLY DETECTION AND INTERVENTION. GIKIDS IS THE PATIENT OUTREACH AND EDUCATION EFFORT OF NASPGHAN. WITH GIKIDS, NASPGHAN AND THE FOUNDATION ARE WORKING TO REACH OUT DIRECTLY TO FAMILIES, KIDS AND TEENS WHO LIVE WITH DIGESTIVE CONDITIONS TO PROVIDE THEM WITH THE INFORMATION THEY NEED TO: -UNDERSTAND AND IMPROVE THEIR DIGESTIVE HEALTH -WORK WITH THEIR HEALTH CARE PROVIDERS -LIVE A MORE INDEPENDENT LIFE -UNDERSTAND WHAT WORKS IN PLAIN LANGUAGE "A PRACTICAL APPROACH TO NUTRITIONAL MANAGEMENT OF CHILDREN WITH CHOLESTATIC LIVER DISEASES: TIPS FOR PATIENTS AND CAREGIVERS" WEBINAR AND ON DEMAND PROGRAM CHILDREN WITH CHOLESTATIC LIVER DISEASES HAVE UNIQUE NUTRITIONAL REQUIREMENTS. OBJECTIVES: 1.OVERVIEW OF THE CLINICAL PRESENTATION AND LONG-TERM IMPLICATIONS OF MALNUTRITION AND FAT-SOLUBLE VITAMIN DEFICIENCIES IN CHILDREN WITH CHOLESTATIC LIVER DISORDERS. 2.REVIEW CURRENT AVAILABLE FORMULATION AND PRACTICAL TIPS FOR THE CARE PROVIDER. 3.REVIEW THE CURRENTLY AVAILABLE VITAMIN SUPPLEMENTS, FORMULATIONS AND DISCUSSION. 4.DISCUSS LACK OF INSURANCE COVER FOR MEDICAL FOOD, VITAMINS AND FINANCIAL BURDEN TO THE FAMILIES. HEPATITIS C SLIDE SET AND GRAND ROUNDS HCV INFECTION IS CHILDREN IS FREQUENTLY UNRECOGNIZED. RECENTLY PROPOSED UNIVERSAL TESTING STRATEGIES DURING PREGNANCY NEED TO BE IMPLEMENTED. ALTHOUGH LIVER DISEASE IS GENERALLY MILD IN CHILDREN, CHRONIC HEPATITIS AND CIRRHOSIS OCCURS. DIRECT ACTIVE ANTIVIRALS ARE VERY EFFICACIOUS AND SAFE. THEREFORE, ALL HCV INFECTED CHILDREN > 3 YEARS OF AGE SHOULD BE CONSIDERED FOR TREATMENT. PUBLIC AND PROFESSIONAL EDUCATION IS CRITICALLY IMPORTANT TO INCREASE HCV AWARENESS. THE FOUNDATION DEVELOPED A SLIDE DECK AND GRAND ROUNDS PROGRAM TO INCREASE AWARENESS REGARDING TESTING AND MANAGEMENT OF HCV. "NUTRITION AND LIVER DISEASE IN PEROXISOMAL BIOGENESIS DISORDERS: DIAGNOSIS AND MANAGEMENT" NASPGHAN NUTRITION UNIVERSITY (N2U) THIS COURSE IS DESIGNED TO PROVIDE SPECIALIZED NUTRITION EDUCATION IN AREAS ASSOCIATED WITH THE PRACTICE OF PEDIATRIC GASTROENTEROLOGY AND NUTRITION TO 3RD YEAR FELLOWS, JUNIOR FACULTY AND DIETITIANS. IT TARGETS TWO GROUPS: CANDIDATES WHO RECEIVED MINIMAL NUTRITION EDUCATION DURING THEIR FELLOWSHIP OR WHOM PLAN TO PURSUE PEDIATRIC NUTRITION AS THEIR CAREER FOCUS. TEACHING AND TOMORROW UNDERREPRESENTED IN MEDICINE (URIM) PROGRAM THE PEDIATRIC GI TEACHING AND TOMORROW PROGRAM OF NASPGHAN STRIVES TO ATTRACT THE BRIGHTEST RESIDENTS TO SUBSPECIALTY TRAINING IN PEDIATRIC GASTROENTEROLOGY, HEPATOLOGY AND NUTRITION. DUE TO THE EXCELLENT INTEREST IN THIS INNOVATIVE NASPGHAN PROGRAM, WE HAVE SEEN CONTINUAL GROWTH IN THE INTEREST AND APPLICATIONS TO GI TRAINING PROGRAMS THROUGH THE YEARS. THIS PROGRAM HAS BEEN RECENTLY EXPANDED TO PROVIDE SCHOLARSHIPS TO INTERESTED 1ST AND 2ND YEAR PEDIATRIC RESIDENTS AND 4TH YEAR MEDICAL STUDENTS WHO SELF-IDENTIFY AS UNDERREPRESENTED IN MEDICINE (URIM). IN ADDITION TO NETWORKING WITH OTHER PARTICIPANTS WHILE ATTENDING THE PROGRAM'S SCHEDULED SESSIONS, THE URIM PROGRAM ATTENDEES ARE MATCHED UP WITH A NASPGHAN FELLOW AND/OR ATTENDING PHYSICIAN (A TEACHING AND TOMORROW PROGRAM ALUMNUS) WHO SERVES AS A POINT OF CONTACT AND AMBASSADOR TO THE ANNUAL MEETING. URIM NASPGHAN/NASPGHAN FOUNDATION MEDICAL STUDENT MENTORED SUMMER RESEARCH PROGRAM THE URIM NASPGHAN/NASPGHAN FOUNDATION MEDICAL STUDENT MENTORED SUMMER RESEARCH PROGRAM TAKES PLACE AT MULTIPLE SITES THROUGHOUT THE U.S. AND CANADA AND PROVIDES MEDICAL STUDENTS WHO SELF-IDENTIFY AS URIM WITH A 10-WEEK RESEARCH EXPERIENCE UNDER THE MENTORSHIP OF BASIC OR CLINICAL SCIENTISTS WITH A RESEARCH FOCUS IN PEDIATRIC GASTROENTEROLOGY, HEPATOLOGY, OR NUTRITION. CANDIDATES FOR THESE SCHOLARSHIPS MUST HAVE COMPLETED AT MINIMUM THEIR FIRST YEAR OF MEDICAL TRAINING AND BE IN GOOD STANDING AT ACCREDITED MEDICAL SCHOOLS IN THE U.S. AND CANADA. REFERENCE IS GIVEN TO STUDENTS WHO ARE SEEKING A RESEARCH EXPERIENCE PREFERENCE IS GIVEN TO STUDENTS WHO ARE SEEKING A RESEARCH EXPERIENCE BETWEEN THE FIRST AND SECOND YEARS OF MEDICAL SCHOOL, THOUGH APPLICATIONS FROM ALL CURRENTLY ENROLLED STUDENTS ARE CONSIDERED. THESE STUDENTS ARE ALSO INVITED TO ATTEND THE ANNUAL MEETING, PRESENT A POSTER OF THEIR PROJECT AND PARTICIPATE IN THE TEACHING AND TOMORROW PROGRAM. EDUCATION THE FOUNDATION SUPPORTS THE EDUCATIONAL MISSION OF NASPGHAN THROUGH A DIVERSE PORTFOLIO OF PROFESSIONAL AND PUBLIC EDUCATION INITIATIVES. THE FOUNDATION'S GOAL IS TO EDUCATE MEDICAL PROFESSIONALS AND THE PUBLIC, AND TO SUPPORT THE DEVELOPMENT OF NEW KNOWLEDGE THROUGH RESEARCH. THE PRIMARY OBJECTIVES ARE TO IMPROVE THE QUALITY OF LIFE AND TO IMPROVE HEALTH OUTCOMES THROUGH EDUCATION, EARLY DETECTION AND EVIDENCE-BASED CARE.

    Expenses $402,291

  • WEBINARS AND ON-DEMAND EDUCATIONAL MODULES EGIDS: BEYOND THE ESOPHAGUS EGIDS ARE A COLLECTION OF CHRONIC INFLAMMATORY DISEASES INCLUDING EOSINOPHILIC ESOPHAGITIS (EOE), EOSINOPHILIC GASTRITIS (EG) EOSINOPHILIC GASTROENTERITIS (EGE), AND EOSINOPHILIC COLITIS (EC). AMONG THE EGIDS, EOE HAS BECOME AN INCREASINGLY RECOGNIZED AND STUDIED CONDITION. VALIDATED METRICS HAVE BEEN ESTABLISHED TO QUANTIFY QUALITY OF LIFE, SYMPTOMS, HISTOLOGIC AND ENDOSCOPIC FINDINGS. IN ADDITION, THERE ARE WELL-ESTABLISHED, EFFECTIVE TREATMENTS. THE SAME CANNOT BE SAID FOR EG, EGE, OR EC, WHICH LACKS WELL ESTABLISHED HISTOLOGIC CRITERIA FOR DIAGNOSIS, AND HAS A MORE UNCLEAR NATURAL HISTORY, NOR WELL-ESTABLISHED TREATMENTS. EGIDS: BEYOND THE ESOPHAGUS BRINGS TO LIGHT THE LATEST ON NON-EOE EGID, INCLUDING THE SIGNS AND SYMPTOMS; THE CRITERIA TO MAKE A DIAGNOSIS; WHAT OPTIONS EXIST FOR THERAPY, AND THE POTENTIAL MECHANISMS OF DISEASE. PRACTICAL TIPS IN THE NUTRITIONAL MANAGEMENT OF CHILDREN WITH CHOLESTATIC LIVER DISORDERS: A WEBINAR FOR PATIENTS, FAMILIES AND CAREGIVERS. THIS WEBINAR EXPLORES PRACTICAL APPROACHES TO THE NUTRITIONAL MANAGEMENT OF CHILDREN WITH CHOLESTATIC LIVER DISEASES, WITH SPECIAL TIPS FOR PATIENTS AND CAREGIVERS. PARTICIPANTS LEARN THE CLINICAL PRESENTATION AND LONG-TERM IMPLICATIONS OF MALNUTRITION AND FAT-SOLUBLE VITAMIN DEFICIENCIES IN CHILDREN WITH CHOLESTATIC LIVER DISORDERS, BECOME ACQUAINTED WITH DIFFERENCES AMONG THE CURRENTLY AVAILABLE FORMULATION TO SUPPORT NUTRITION IN CHOLESTATIC BABIES, AND THE CURRENTLY AVAILABLE VITAMIN SUPPLEMENTS AND FORMULATIONS. THE LACK OF INSURANCE COVERAGE FOR MEDICAL FOOD AND VITAMINS IS ALSO DISCUSSED.

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here. A text marked withheld matched a screen for wording that may name a private individual, such as an honorific or "in memory of". Most of what it withholds names no one; it is withheld so that what does is never shown.

Listed in Part VII

  • Margaret Stallings

    EXECUTIVE DIRECTOR

    Total calculated
    $223,168
    From this org
    $50,000
    From related orgs
    $167,072
    Other
    $6,096
    Hours/week
    20 + 23 related

    Schedule J breakdown matched by us

    Base
    $50,000 + $167,072 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0 + $6,096 related
    Filer's total
    $50,000 + $173,168 related
  • Menno Verhave MD

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2
  • Ann Scheimann MD MBA

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2
  • Praveen Goday MD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Benjamin Gold MD Faap Facg

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Jeanie Huang MD MPH

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Karen Murray MD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Vicky Ng MD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Patricia Robuck PhD MPH

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Joel Rosh MD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Robert Dahms

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, QUESTION 3
THE RELATED ORGANIZATION, NORTH AMERICAN SOCIETY FOR PEDIATRIC GASTROENTEROLOGY HEPATOLOGY AND NUTRITION (NASPGHAN), DETERMINES THE COMPENSATION FOR THE FOUNDATION'S EXECUTIVE DIRECTOR. NASPGHAN'S PROCESS FOR DETERMINING COMPENSATION INCLUDES THE REVIEW OF SIMILAR SOCIETIES AND AN ANNUAL EVALUATION.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
18 November 2024
IRS schema version
2023v5.1
Source object
202413539349300021

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