Capstone Behavioral Healthcare Inc
Nonprofit profile at a glance
- EIN
- 420883707
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Newton, IA, USA
- Phone
- 6417924012
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $5,056,054
- Expenses
- $5,478,692
- Assets
- $1,264,964
- Liabilities
- $613,893
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- LAURIE SIDDALL (PRESIDENT)
Highest reported compensation
- JULIE SMITH (DIRECTOR): $110,592 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 promote mental health, and reduce the impairments associated with mental disorders, substance abuse and chemical dependency by providing education, prevention, support and treatment services.
What it reported doing in 2024
Integrated health home (ihh) - is a team of professional working together to provide whole-person, patient-centered, coordinated care for adults with a serious mental illness and children with a serious emotional disturbance.
Operating model
- Revenue model
- Earned-program. 96% 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: 82
- Transparency & Controls: 90
- Accountability: 95
- Sustainability: 21
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 94.6%; rating input score 95
- Program expense ratio: 87.3%; rating input score 87
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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; 63rd percentile among comparable filings
- Governance controls: 7 of 8 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -8.4%; rating input score 15; 15th percentile among comparable filings
- Total-asset coverage ratio: 0.23; rating input score 7; 7th percentile among comparable filings
- Liabilities to assets ratio: 0.49; rating input score 22; 22nd percentile among comparable filings
- Officer compensation ratio: 2%; rating input score 76; 76th percentile among comparable filings
Growth
- Program expense growth: 8.9% per year; rating input score 100; 60th percentile among comparable filings
- Revenue growth: 9% per year; rating input score 100; 64th percentile among comparable filings
- Asset growth: 11.2% per year; rating input score 100; 63rd percentile among comparable filings
Details
- Where the money goes: 94.6% of revenue deployed · 87.3% of spending went to programs
- Governance: 11 of 11 board members independent · 7 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $4.8M in reported program spending
- Leadership: top reported pay $111K · 11 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 3 filed schedules
- Filing history: 13 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Operating margin scored 15/100.
- High — Sustainability: Total-asset coverage ratio scored 7/100.
- Review — Accountability: Governance controls: Form 990 shared with the board not reported.
- High — Sustainability: Liabilities to assets ratio scored 22/100.