Capital Area Health Associates

Nonprofit profile at a glance

EIN
202199588
IRS 990 coverage
2010–2017
Forms available
Form 990 2017, Form 990-EZ 2009
Location
Mechanicsburg, PA, USA
Phone
7176974666
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Health Systems
Affiliation
Christianity

Official website

Reported finances

Revenue
$649
Expenses
$4,427
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • CURTIS D STUTZMAN (ML CORPORATE OFFICER/CEO)

Highest reported compensation

  • CURTIS D STUTZMAN (ML CORPORATE OFFICER/CEO): $213,799 total reported compensation
  • CAROLYN N JACOBS (SECRETARY/TREASURER/CFO): $161,918 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Capital area health associates ("caha")is a subsidiary of messiah lifeways. The organization's mission is to be a ministry that responsibly enhances the lives of older adults with christ-like love.intentional and meaningful community life is central to achieving the organization's mission of living "life. Embraced." we believe life can be enhanced when persons have opportunities to pursue their own growth with an inward journey of the body, mind and soul, have opportunities to journey outward and care for and share their hearts and hands with others, and have opportunities to joyously journey together with others and build respectful, participatory relationships.our dream is to inspire everyone 55 and better to more fully embrace life; not to fear growing older, but to re-imagine the journey of aging as a time of purpose, zest, and faith-filled living.

What it reported doing in 2017

Capital area health associates began operating in 2005 and, over the past decade, they have offered great continuity of care for messiah village residents. However, in those years, the physician practice industry changed dramatically. The regulatory standards, quality reporting measures, and billing and reimbursement practices are vastly different from those in the senior living industry.in february of 2018, a resolution was passed to dissolve capital area health associates and transfer any remaining assets to messiah home, a related tax-exempt organization.

Operating model

Revenue model
Other-operating. 85% of the money available for current operations came from other operating 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 60
  • Accountability: 61
  • Sustainability: 4
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 55.5%; rating input score 56
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 33.3%; rating input score 33; 18th 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: -582.1%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 783.3%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: -54% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -15% per year; rating input score 0; 28th percentile among comparable filings
  • Asset growth: -24.6% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 55.5% of spending went to programs
  • Governance: 1 of 3 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2K in reported program spending
  • Leadership: top reported pay $214K · 3 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 15 of 15 current checks pass
  • Schedules: 6 filed schedules · includes executive pay
  • Filing history: 8 filing years from 2010 to 2017
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 4 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Independent voting board scored 33/100.
  • Review — Financial Efficiency: Program expense ratio scored 56/100.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.