Capstone Health Services Foundation Pc

Nonprofit profile at a glance

EIN
630810661
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Tuscaloosa, AL, USA
Phone
2053485203
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$43,955,207
Expenses
$45,868,047
Assets
$37,578,501
Liabilities
$11,989,227

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

Leadership & pay

22 people listed

Executive titles in this filing

  • STUART BELL (BOARD MEMBER/PRESIDENT UA)
  • KAREN BURGESS (FORMER PRESIDENT)
  • RAY STEWART (PRESIDENT)
  • SACHIN SHENOY (VICE PRESIDENT)

Highest reported compensation

  • ANUPAM AGARWAL (BOARD MEMBER/DEAN MED SCHOOL): $1,445,066 total reported compensation
  • STUART BELL (BOARD MEMBER/PRESIDENT UA): $1,155,143 total reported compensation
  • RICHARD FRIEND (BOARD MEMBER/DEAN-CCHS): $617,954 total reported compensation

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

Overview

Mission

The foundation was organized as a non-profit corporation dedicated to providing an organization and framework to develop and furnish patient care through the university medical center, and is employed to support the educational programs of the university of Alabama college of community health sciences (cchs). Cchs's mission is to improve and promote the health of individuals and communities in Alabama and the region through leadership in medical education and primary care, the provision of high quality, accessible health care services, and scholarship.

What it reported doing in 2024

The foundation is dedicated to providing an organization and framework to develop and furnish patient care, without regard for the patients' ability to pay, through its outpatient clinic care, the university medical center. The foundation also provides assistance to the university of Alabama school of medicine, tuscaloosa program, and the college of community health sciences. The clinic represents eight medical specialities, including family medicine, internal medicine, obstetrics and gynecology, pediatrics, psychiatry, neurology, sports medicine, hospitalist medicine, and surgery, as well as the faculty staff clinic and wellness clinic. The foundation also operates clinical components of, or relating to, the student health center, the tuscaloosa family medicine residency program and its 48 residents, approximately 65 medical students, fellowships in sports medicine, hospitalist medicine, emergency medicine, geriatrics, obstetrics and psychiatry, and community-based clinical work under contract, or in affiliation with, a variety of partners/collaborators.

Operating model

Revenue model
Earned-program. 98% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 66
  • Accountability: 66
  • Sustainability: 25
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.5%; rating input score 76
  • Program expense ratio: 75%; rating input score 75
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • 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: 41.7%; rating input score 42; 8th 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: -4.4%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 0.82; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 9.3%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 9.6% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 8.7% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 8.3% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 76.5% of revenue deployed · 75% of spending went to programs
  • Governance: 5 of 12 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $34.4M in reported program spending
  • Leadership: top reported pay $1.4M · 22 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 12 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Moderate — Accountability: Independent voting board scored 42/100.
  • High — Sustainability: Operating margin scored 18/100.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.