Association of Mental Health Specialists

Nonprofit profile at a glance

EIN
391808556
IRS 990 coverage
2010–2016
Forms available
Form 990 2016
Location
Janesville, WI, USA
Phone
6087575611
Rating
46
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$5,122
Expenses
$11,343
Assets
$43,769
Liabilities
$0

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Linda Graf (PRESIDENT)
  • Heather Helgestad (Vice President)

Highest reported compensation

  • Linda Graf (PRESIDENT): $4,218 total reported compensation
  • Carrie Rudolph (SECRETARY): $1,017 total reported compensation
  • Thomas W Seibert (TREASURER): $673 total reported compensation

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

Overview

Mission

The organization is a labor union who is involved in labor negotiations and also grievances on behalf of their members.

Operating model

Revenue model
Membership-supported. 78% of the money available for current operations came from membership dues.
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 and most voting board members are independent. 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: 8
  • Transparency & Controls: 90
  • Accountability: 72
  • Sustainability: 30
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 11.4%; rating input score 11
  • Program expense ratio: 4.9%; rating input score 5
  • 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; 64th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -121.5%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 3.86; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 52.1%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: -98.6% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -54.7% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: -16.7% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 11.4% of revenue deployed · 4.9% of spending went to programs
  • Governance: 11 of 11 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $553 in reported program spending
  • Leadership: top reported pay $4K · 11 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 7 filing years from 2010 to 2016
  • Contacts: How to reach this organization
  • Money network: 3 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 11/100.
  • High — Financial Efficiency: Program expense ratio scored 5/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 16/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.