Aultman College of Nursing and Health Sciences

Nonprofit profile at a glance

EIN
201359433
IRS 990 coverage
2010–2014
Forms available
Form 990 2014
Location
Canton, OH, USA
Phone
3303636430
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Graduate, Professional Schools (Separate Entities)

Official website

Reported finances

Revenue
$4,539,671
Expenses
$5,698,113
Assets
$1,887,171
Liabilities
$4,113

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

24 people listed

Executive titles in this filing

  • REBECCA J CROWL (PRESIDENT)
  • EDWARD J ROTH III (DIRECTOR/CEO-AHF)

Highest reported compensation

  • EDWARD J ROTH III (DIRECTOR/CEO-AHF): $579,285 total reported compensation
  • MARK D WRIGHT (CFO-AHF): $349,112 total reported compensation
  • ANNE M GUNTHER (DIRECTOR): $244,462 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Aultman college of nursing and health sciences is a health-system affiliated institution of higher learning committed to meeting the needs of nursing and allied health students by providing a coherent, general and professional educational experience to prepare individuals for service and leadership roles. With more than 100 years of nursing education experience, aultman college offers an accredited associate of science in nursing and radiography degree programs, as well as an rn-bsn completion program.

What it reported doing in 2014

Enrollment at aultman college of nursing and health sciences remained steady with approximately 350 students enrolled in 2014. Aultman college graduated 105 students in 2014. Faculty, staff and students donated more than 4,941 hours of community service in 2014 through the college's service learning program.

Operating model

Revenue model
Earned-program. 99% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 90
  • Accountability: 85
  • Sustainability: 26
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 82%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 70th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 73.7%; rating input score 74; 12th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -25.5%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 0.33; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 94; 94th percentile among comparable filings
  • Officer compensation ratio: 2.3%; rating input score 73; 73rd percentile among comparable filings

Growth

  • Program expense growth: 8.1% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 5.4% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: 1.6% per year; rating input score 100; 37th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 82% of spending went to programs
  • Governance: 14 of 19 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $4.7M in reported program spending
  • Leadership: top reported pay $579K · 24 people listed · 5 of 6 pay-setting controls reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 7 filed schedules · includes grants and executive pay
  • Filing history: 4 filing years from 2010 to 2014
  • Contacts: How to reach this organization
  • Related organizations: 22 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.

  • High — Sustainability: Operating margin scored 4/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.