CharityWatch's rating of the American Foundation for Suicide Prevention includes the financial activities of "the New York National Office and the Foundation's 73 unincorporated chapters," in addition to the financial activities of Under the Same Sky Foundation, the accounts of which are consolidated in the Foundation's audited financial statements for the fiscal year ended June 30, 2021, according to Note 1 of the consolidated audit. All significant intercompany balances and transactions have been eliminated in the audit consolidation.
According to the American Foundation for Suicide Prevention consolidated audit of June 30, 2021 (Note 1 re: Organization):
"Under the Same Sky Foundation (UTSS) is a type I support organization of the Foundation and is controlled by the Foundation. UTSS is dedicated to raising awareness, opening conversations and creating additional funding for areas of need in suicide awareness and survivor support."
According to the American Foundation for Suicide Prevention (AFSP) tax filing for the fiscal year ended June 30, 2021 (IRS Form 990, Schedule M), AFSP reports receiving contributions of in-kind items described as "Radio/TV Prom" on which it placed a value of $288,870.
In addition, according to the AFSP consolidated audit of June 30, 2021 (Note 9, Contributed Legal Services), AFSP received in-kind legal services during fiscal 2021 on which it placed a value of approximately $54,300.
[Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found on the Our Process page.]
According to the American Foundation for Suicide Prevention consolidated audit of June 30, 2021 (Note 13, Paycheck Protection Program):
"On April 8, 2020, the Foundation was granted a Paycheck Protection Program (PPP) loan from Chase Bank N.A. in the aggregate amount of $2,272,910 under...[the] Coronavirus Aid, Relief and Economic Security Act (CARES Act), which was enacted March 27, 2020. Funds from the PPP loan may only be used for payroll costs, costs to continue group health care benefits, mortgage payments, rent, utilities and interest on other debt obligations incurred during certain period. The CARES [A]ct provides that all or a portion of the PPP loan may be forgiven upon request from borrower, if they are used for qualifying expenses as described in the CARES [A]ct.
"In March 2021, the Foundation received additional funding of $2,000,000 from the bank under the CARES Act. Similar forgiveness terms apply for the second tranche PPP loan. As of June 30, 2021, the total outstanding balance on the PPP loan was $4,272,910.
"The two PPP loans have terms of two and five years, respectively. Subsequent to year-end, the Foundation has received full forgiveness of the first tranche of PPP loan for the amount of $2,272,910. The Foundation intends to apply for forgiveness before the deadline for the second tranche. The loan will be accounted for...as a conditional contribution, in-line with FASB [Financial Accounting Standards Board] guidance for treatment of PPP loans made to nonprofit entities where loan forgiveness is expected. The loan balance is reported as a refundable advance in the [audited] consolidated statement of financial position."
According to the American Foundation for Suicide Prevention consolidated audit of June 30, 2021 (Note 14, Risks and Uncertainties):
"On January 30, 2020, the World Health Organization declared the coronavirus outbreak a 'Public Health Emergency of International Concern' and on March 11, 2020, declared it to be a pandemic. Actions taken around the world to help mitigate the spread of the coronavirus include restrictions on travel, quarantines in certain areas and forced closures for certain types of public places and businesses. The coronavirus and actions taken to mitigate it have had and are expected to continue to have an adverse impact on the economies and financial markets of many countries, including the geographical area in which the Foundation operates. It is still unknown how long these conditions will last and what the effect will be to the Foundation. As of March 15, 2022, the Foundation has been able to continue its operations by conducting its various walks and events virtually. The full extent to which the pandemic will impact the Foundation will depend upon future developments which are highly uncertain and cannot be predicted. Accordingly, management cannot presently estimate the overall operational and financial impact to the Foundation."
According to the American Foundation for Suicide Prevention (AFSP) tax filing for the fiscal year ended June 30, 2021, AFSP reports re: Compensation, Supplemental Information (IRS Form 990, Schedule J, Part III):
Regarding nonfixed payments to officers, directors, trustees, key employees and highest compensated employees (Schedule J, Part I, line 7):
"The following individuals, listed on Part VII [Compensation of Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees], received non-fixed payments in the form of a bonus during the year [calendar year 2020]..."
The listed individuals are (Schedule J, Parts II & III):
(1) Robert Gebbia, CEO – $60,240, with reported total compensation of $528,222.
(2) Christine Moutier, CMO – $59,380, with reported total compensation of $521,294.
(3) Daniel Killpack, CFO – $20,550, with reported total compensation of $279,842.
(4) Michael Lamma, SVP Field Mgt & Development – $25,400, with reported total compensation of $334,755.
(5) Stephanie Rogers, SVP Communication – $19,850, with reported total compensation of $264,819.
(6) Doreen Marshall, VP Programs – $8,112, with reported total compensation of $212,881.
(7) Jill Harkavy-Friedman, VP Research – $8,211, with reported total compensation of $209,680.