Auburn Community Hospital Foundation Inc

Nonprofit profile at a glance

EIN
161599892
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Auburn, NY, USA
Phone
3152557231
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Hospital, General

Reported finances

Revenue
$324,853
Expenses
$436,339
Assets
$5,480,925
Liabilities
$146,399

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • SCOTT BERLUCCHI (EXECUTIVE DIRECTOR)

Highest reported compensation

  • SCOTT BERLUCCHI (EXECUTIVE DIRECTOR): $754,290 total reported compensation
  • DAVID KAU (SECRETARY): $166,444 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To operate exclusively for the benefit of, by providing fundraising and financial assistance to auburn community hospital, inc, auburn community companies, inc, auburn community properties, inc, and any other organizations with the same or similar purposes hereafter formed so long as such organizations are described in section 501(c)3 of the internal revenue code of 1986.

What it reported doing in 2024

To receive and administer certain gifts and bequests to auburn community hospital; to provide financial assistance, make grants, contributions and pay over monies to auburn community hospital, and its related companies for their corporate purposes including, but not limited to, supporting operations, capital projects, in-service training, equipment purchases and employee scholarships.

Operating model

Revenue model
Donor-supported. 71% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 83% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 94
  • Transparency & Controls: 83
  • Accountability: 72
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 97.2%; rating input score 97
  • Fundraising efficiency: $15.41 raised per $1 spent on fundraising; rating input score 51; 51st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 18th 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: -34.3%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 12.56; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 6.1%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 2.5% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 4.6% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: 4.7% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 97.2% of spending went to programs
  • Governance: 6 of 9 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $424K in reported program spending
  • Leadership: top reported pay $754K · 10 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 20 of 20 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 6 filed related-organization links
  • 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: Fundraising efficiency scored 51/100.
  • High — Sustainability: Operating margin scored 8/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.