Muscular Dystrophy Association
Muscular Dystrophy Association experiences revenue decline and recent operating deficit after years of financial fluctuations.
EIN: 131665552 · Chicago, IL · NTEE: G50 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $87.5M |
| Total Expenses | $62.1M |
| Program Spending | 70% |
| Net Assets | $8.4M |
| Transparency Score | 65/100 |
Is Muscular Dystrophy Association Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Muscular Dystrophy Association directs 70% of its spending to programs. This meets the industry benchmark of 65% for efficient nonprofits.
About Muscular Dystrophy Association
Muscular Dystrophy Association (EIN: 131665552) is a nonprofit organization based in Chicago, IL, classified under NTEE code G50. The organization reported total revenue of $87.5M and total assets of $58.0M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Muscular Dystrophy Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Muscular Dystrophy Association is a major nonprofit that has been operating for 74 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -7.8%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $59.4M |
| Total Expenses | $62.1M |
| Surplus / Deficit | $-2,689,878 |
| Total Assets | $66.6M |
| Total Liabilities | $58.2M |
| Net Assets | $8.4M |
| Operating Margin | -4.5% |
| Debt-to-Asset Ratio | 87.4% |
| Months of Reserves | 12.9 months |
Financial Health Grade: C
In 2023, Muscular Dystrophy Association reported a deficit of $2.7M with expenses exceeding revenue, holds 12.9 months of operating reserves (strong position), has a debt-to-asset ratio of 87.4% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), Muscular Dystrophy Association's revenue has declined at a compound annual growth rate (CAGR) of -7.8%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -6.0% | +5.4% | +3.4% |
| 2022 | -0.3% | +10.4% | -14.8% |
| 2021 | -0.5% | -21.9% | +5.1% |
| 2020 | -36.9% | -39.4% | -11.8% |
| 2019 | -8.8% | +4.6% | -2.6% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1952 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Muscular Dystrophy Association with a Mission Score of 65 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 20%
- programs: 70%
- fundraising: 10%
According to IRS 990 filings, Muscular Dystrophy Association allocates its expenses as follows: admin: 20%, programs: 70%, fundraising: 10%. Approximately 70% goes to programs, indicating moderate mission focus.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $2.7M, with expenses exceeding revenue.
- Debt-to-asset ratio: 87.4%.
Executive Compensation Analysis
The consistent reporting of 0% officer compensation across all available filings is unusual and suggests that executive salaries are either very low, not categorized under 'officer compensation' in the provided data, or are covered by other means, which warrants further investigation for a complete understanding of executive pay relative to the organization's size and mission.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Muscular Dystrophy Association's IRS 990 filings:
- Significant revenue decline from $140M in 2014 to $59M in 2023.
- Operating deficit in the latest filing (202312) with expenses exceeding revenue by $2,689,878.
- Liabilities exceeded assets in 2020 ($95,625,096 vs $71,915,435), indicating financial distress.
- Unusual consistent reporting of 0% officer compensation across all filings, requiring further scrutiny.
Strengths
The following positive indicators were identified for Muscular Dystrophy Association:
- Long-standing organization with a clear mission (NTEE G50 - Muscular Dystrophy).
- Demonstrated ability to recover from deficits in some periods (e.g., 2021 and 2022 saw revenues exceed expenses).
- Reduction in liabilities from a peak of $95,625,096 in 2020 to $58,167,552 in 2023.
Frequently Asked Questions about Muscular Dystrophy Association
Is Muscular Dystrophy Association a legitimate charity?
Muscular Dystrophy Association (EIN: 131665552) is a registered tax-exempt nonprofit based in Illinois. Our AI analysis gives it a Mission Score of 65/100. It has 13 years of IRS 990 filings on record. Total revenue: $87.5M. 4 red flags identified. 3 strengths noted. Financial health grade: C.
How does Muscular Dystrophy Association spend its money?
Muscular Dystrophy Association directs 70% of its spending to programs and services. Fundraising costs 10%. This meets the 65% industry benchmark.
Are donations to Muscular Dystrophy Association tax-deductible?
Muscular Dystrophy Association is registered as a tax-exempt nonprofit (EIN: 131665552). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Muscular Dystrophy Association's spending goes to programs?
Muscular Dystrophy Association directs 70% to programs, 10% to fundraising. This meets the 65% industry benchmark for efficient nonprofits.
How does Muscular Dystrophy Association compare to similar nonprofits?
With a transparency score of 65/100 (Good), Muscular Dystrophy Association is above average for NTEE category G50 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Muscular Dystrophy Association located?
Muscular Dystrophy Association is headquartered in Chicago, Illinois and files with the IRS under EIN 131665552. It is classified under NTEE code G50.
How many years of IRS 990 filings does Muscular Dystrophy Association have?
Muscular Dystrophy Association has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $87.5M in total revenue.
Is Muscular Dystrophy Association a good charity?
The MDA has a long history and a clear mission. While recent financial trends show some instability with declining revenues and occasional deficits, the consistent 0% officer compensation reported is a positive sign for resource allocation. A deeper dive into their program effectiveness and detailed functional expense breakdown would be needed for a definitive answer.
Why has the MDA's revenue decreased significantly over the past decade?
The MDA's revenue has decreased from $140,371,235 in 2014 to $59,437,892 in 2023. This significant decline could be due to various factors such as changes in fundraising strategies, donor fatigue, increased competition for charitable donations, or shifts in public perception. Further analysis of their fundraising efforts and market conditions would be required to pinpoint the exact reasons.
What is the reason for the 0% officer compensation reported in all filings?
The consistent reporting of 0% for officer compensation is highly unusual for an organization of this size. It could mean that executive salaries are not reported under this specific line item, are covered by a related entity, or that the organization has a unique compensation structure. This warrants further investigation into their full IRS Form 990 filings for detailed compensation schedules.
How does the MDA manage its liabilities, given the fluctuations in assets and revenues?
The MDA's liabilities have fluctuated, peaking at $95,625,096 in 2020 and decreasing to $58,167,552 in 2023. While assets have also declined, the reduction in liabilities is a positive trend. However, in 2020, liabilities significantly exceeded assets, indicating a period of financial strain. The organization appears to be actively managing its debt, but the overall financial scale has shrunk.
Filing History
IRS 990 filing history for Muscular Dystrophy Association showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Muscular Dystrophy Association's revenue has declined by 62%, moving from $156.6M to $59.4M. Total assets decreased by 32.3% over the same period, from $98.3M to $66.6M. Total functional expenses fell by 64.6%, from $175.6M to $62.1M. In its most recent filing year (2023), Muscular Dystrophy Association reported a deficit of $2.7M, with expenses exceeding revenue. The organization holds $58.2M in liabilities against $66.6M in assets (debt-to-asset ratio: 87.4%), resulting in net assets of $8.4M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $59.4M | $62.1M | $66.6M | $58.2M | — | View 990 |
| 2022 | $63.2M | $59.0M | $64.4M | $57.6M | — | View 990 |
| 2021 | $63.4M | $53.4M | $75.6M | $70.8M | — | View 990 |
| 2020 | $63.7M | $68.4M | $71.9M | $95.6M | — | View 990 |
| 2019 | $101.0M | $112.7M | $81.5M | $82.2M | — | View 990 |
| 2018 | $110.7M | $107.8M | $83.7M | $73.7M | — | View 990 |
| 2017 | $117.5M | $112.1M | $94.2M | $78.1M | — | View 990 |
| 2016 | $120.7M | $118.1M | $91.9M | $84.0M | — | View 990 |
| 2015 | $126.0M | $120.8M | $94.2M | $85.8M | — | View 990 |
| 2014 | $140.4M | $131.5M | $97.8M | $91.6M | — | View 990 |
| 2013 | $150.3M | $148.0M | $102.9M | $81.7M | — | View 990 |
| 2012 | $152.1M | $166.8M | $100.1M | $98.6M | — | View 990 |
| 2011 | $156.6M | $175.6M | $98.3M | $85.0M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $59.4M, expenses of $62.1M, and assets of $66.6M (revenue -6.0% year-over-year).
- 2022: Revenue of $63.2M, expenses of $59.0M, and assets of $64.4M (revenue -0.3% year-over-year).
- 2021: Revenue of $63.4M, expenses of $53.4M, and assets of $75.6M (revenue -0.5% year-over-year).
- 2020: Revenue of $63.7M, expenses of $68.4M, and assets of $71.9M (revenue -36.9% year-over-year).
- 2019: Revenue of $101.0M, expenses of $112.7M, and assets of $81.5M (revenue -8.8% year-over-year).
- 2018: Revenue of $110.7M, expenses of $107.8M, and assets of $83.7M (revenue -5.8% year-over-year).
- 2017: Revenue of $117.5M, expenses of $112.1M, and assets of $94.2M (revenue -2.6% year-over-year).
- 2016: Revenue of $120.7M, expenses of $118.1M, and assets of $91.9M (revenue -4.3% year-over-year).
- 2015: Revenue of $126.0M, expenses of $120.8M, and assets of $94.2M (revenue -10.2% year-over-year).
- 2014: Revenue of $140.4M, expenses of $131.5M, and assets of $97.8M (revenue -6.6% year-over-year).
- 2013: Revenue of $150.3M, expenses of $148.0M, and assets of $102.9M (revenue -1.2% year-over-year).
- 2012: Revenue of $152.1M, expenses of $166.8M, and assets of $100.1M (revenue -2.9% year-over-year).
- 2011: Revenue of $156.6M, expenses of $175.6M, and assets of $98.3M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Muscular Dystrophy Association:
Data Sources and Methodology
This transparency report for Muscular Dystrophy Association is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.