National Breast Cancer Coalition Fund

According to the National Breast Cancer Coalition Fund (NBCC) audit of December 31, 2023 (Note 2, Related Party Transactions):

"NBCC shares staff and board members with the National Breast Cancer Coalition (the Coalition), a nonprofit organization exempt under Internal Revenue Code Section 501(c)(4). NBCC is reimbursed by the Coalition for certain personnel, office expenses, and combined bills. NBCC incurred approximately $320,000 of reimbursable expenses paid on behalf of the Coalition during 2023.

NBCC also made a grant of $309,000 to the Coalition for the year ended December 31, 2023. The grant to the Coalition was used for direct lobbying expenses. The grant was made in accordance with NBCC's 501(h) election for the year. In addition, the Coalition made a grant of approximately $134,000 to NBCC to be used for scholarships."

[Note: The National Breast Cancer Coalition (the Coalition), a 501(c)(4) social welfare organization, is not included in CharityWatch's rating of the National Breast Cancer Coalition Fund, a 501(c)(3) public charity. The Coalition is not rated separately by CharityWatch at this time given its small size, with contributions of $472,256 in 2023, including the above-noted $309,000 grant from the National Breast Cancer Coalition Fund, according to the Coalition's 2023 IRS Form 990 tax filing.]

According to the National Breast Cancer Coalition Fund (NBCC) audit of December 31, 2023 (Note 7, Donated Services and Nonmonetary Transactions), NBCC received donated in-kind legal fees in 2023 on which it placed a total value of $77,274.

[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 National Breast Cancer Coalition Fund (NBCC) audit of December 31, 2023 (Note 10, Concentrations):

"...For the year ended December 31, 2023, approximately 39% of total revenue was received from two donors..."

According to the National Breast Cancer Coalition Fund (NBCC) audit of December 31, 2023 (Note 14, Employee Retention Credit):

"The Employee Retention Credit (ERC) was created as part of the CARES Act in response to COVID-19 and provides employers a refundable tax credit against certain employment taxes after March 12, 2020. The Taxpayer Certainty and Disaster Tax Relief Act of 2020 extended the ERC through September 30, 2021. During 2022, NBCC retroactively applied for ERC for calendar year 2020 in the amount of approximately $37,000. The ERC is included in employee retention credit receivable for the year ended December 31, 2023."

According to the National Breast Cancer Coalition Fund (NBCC) tax filing for the fiscal year ended December 31, 2023, NBCC reports re: Supplemental Information to Form 990 or 990-EZ (IRS Form 990, Schedule O):

Regarding family or business relationships among officers, directors, trustees, or key employees (IRS Form 990, Part VI, Section A, Line 2):

"Alec Call and Bryan Johns have a family relationship."

[Alec Call and Bryan Johns are both reported as Trustees (IRS Form 990, Part VII, Section A)]