AP&H Inc

Nonprofit profile at a glance

EIN
450683609
IRS 990 coverage
2015–2016
Forms available
Form 990 2016
Location
Pleasant Hill, CA, USA
Phone
9256831542
Rating confidence
Limited
Sector
Real Estate Associations

Reported finances

Revenue
$622,619
Expenses
$622,619
Assets
$3,704,813
Liabilities
$3,106,707

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Craig Bell (President)
  • Christopher A Withrow (CEO)

Highest reported compensation

  • Christopher A Withrow (CEO): $344,779 total reported compensation
  • Naja W Boyd (Ass. Secretary/COO): $187,288 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To hold title to real property, collect income from the property, and turn the income over to an organization organized and operated exclusively for charitable purposes.

What it reported doing in 2016

AP&H, Inc. is a 501(c)(2) title holding corporation organized for the exclusive purpose of holding title to and collecting income from property, and then turning over any income, less expenses, to the parent organization, Anka Behavioral Health, Inc.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 53
  • Accountability: 79
  • Sustainability: 51
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 87.5%; rating input score 88; 2nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 16th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 5.95; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.84; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 5.8%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 8.6% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: -5.7% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 4 of 5 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $623K in reported program spending
  • Leadership: top reported pay $345K · 6 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 10 of 10 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 2 filing years from 2015 to 2016
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.
  • Review — Sustainability: Officer compensation ratio scored 54/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.