American Association for Long Term Nursing Inc
Nonprofit profile at a glance
- EIN
- 260454410
- IRS 990 coverage
- 2010–2015
- Forms available
- Form 990 2015
- Location
- Glen Arm, MD, USA
- Phone
- 4106687055
- Rating
- 43
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Nursing Services (General)
Reported finances
- Revenue
- $136,535
- Expenses
- $136,673
- Assets
- $4,142
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- Charlotte Eliopoulos (President)
Highest reported compensation
- Charlotte Eliopoulos (President): $50,000 total reported compensation
- George Considine (Director/VP): $13,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide relavant educational resources that bridge current knowledge with long-term nursing care. To provide finanacial assistance for educational purposes for long-term caregivers. Support and promote excellence in care for consumers of long-term nursing care.
What it reported doing in 2015
Maintain and improve website and provide regular online communication to share education, resources and current affairs related to care of nursing home residents. Attend conferences and meetings to represent and advocate for nursing home nurses and residents.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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
MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 24
- Transparency & Controls: 82
- Accountability: 38
- Sustainability: 31
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 26.5%; rating input score 26
- Program expense ratio: 26.5%; rating input score 26
- Fundraising efficiency: $1.6 raised per $1 spent on fundraising; rating input score 8; 8th percentile among comparable filings
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 10th 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: 50%; rating input score 50; 14th percentile among comparable filings
- Governance controls: 2 of 9 controls in place; rating input score 22
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -0.1%; rating input score 41; 41st percentile among comparable filings
- Total-asset coverage ratio: 0.03; rating input score 3; 3rd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 85; 85th percentile among comparable filings
- Officer compensation ratio: 46.1%; rating input score 4; 4th percentile among comparable filings
Growth
- Program expense growth: -7.1% per year; rating input score 0; 24th percentile among comparable filings
- Revenue growth: -8.7% per year; rating input score 0; 14th percentile among comparable filings
- Asset growth: -27.3% per year; rating input score 0; 4th percentile among comparable filings
Details
- Where the money goes: 26.5% of revenue deployed · 26.5% of spending went to programs
- Governance: 2 of 4 board members independent · 2 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $36K in reported program spending
- Leadership: top reported pay $50K · 4 people listed
- Consistency: 20 of 21 current checks pass · 1 finding to review
- Schedules: 4 filed schedules
- Filing history: 5 filing years from 2010 to 2015
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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.
- High — Financial Efficiency: Mission deployment rate scored 26/100.
- High — Financial Efficiency: Program expense ratio scored 26/100.
- High — Accountability: Governance controls: 6 of 8 not reported.
- Review — Accountability: Independent voting board scored 50/100.
- High — Financial Efficiency: Fundraising efficiency scored 8/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 3/100.
- Review — Transparency & Controls: Schedule G fundraiser detail did not reconcile in the filed values.
- Moderate — Sustainability: Operating margin scored 41/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 4/100.