Alliance for Continuing Care and Training Inc

Nonprofit profile at a glance

EIN
043386723
IRS 990 coverage
2013–2017
Forms available
Form 990 2017, Form 990-N 2009
Location
Jamaica Plain, MA, USA
Phone
6174695800
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Home Health Care

Reported finances

Revenue
$1,360,424
Expenses
$2,147,861
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • MERLIN SOUTHWICK (EXECUTIVE DIRECTOR)
  • PRICILLA ELLIS (PRESIDENT)

People named in this filing

  • JAMES F SEAGLE JR (DIRECTOR)
  • MERLIN SOUTHWICK (EXECUTIVE DIRECTOR)
  • PRICILLA ELLIS (PRESIDENT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote and carry out community based services to elderly or disabled individuals in the community and to develop models of affordable and effective in-home care of the elderly and disabled.

What it reported doing in 2017

The organization renovated and expanded a senior residence toincrease the number of residents it can serve and added a patientcare-centered medical center. The majority of the space is leasedto mount pleasant home to operate the senior housing component andthe medical center is leased to a local hospital. Theorganization will provide in-home care and provide other communityservices to the residents of the senior housing facility. Theresidence will serve as a model of affordable and effectivein-home care for the elderly in the community.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 11
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.8%; rating input score 84
  • Program expense ratio: 53.1%; rating input score 53
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -57.9%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 84; 84th percentile among comparable filings

Growth

  • Program expense growth: -5.8% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -1.7% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: -25.3% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 83.8% of revenue deployed · 53.1% of spending went to programs
  • Governance: 5 of 5 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 5 filing years from 2013 to 2017
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Program expense ratio scored 53/100.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.