Capstone Village Inc
Nonprofit profile at a glance
- EIN
- 631241636
- IRS 990 coverage
- 2010–2010
- Forms available
- Form 990 2010
- Location
- Tuscaloosa, AL, USA
- Phone
- 9016855350
- Rating confidence
- Limited
- Sector
- Supportive Housing for Older Adults
Reported finances
- Revenue
- $407,912
- Expenses
- $816,887
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2010. Amounts in USD.
Leadership & pay
6 people listed
Source: IRS Form 990. Selected filing: tax year 2010. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of capstone village is to provide premier retirement living in an atmosphere that promotes independence and lifelong learning. We seek to enhance the physical, emotional, cultural and spiritual well-being of our residents, calling upon the resources of a caring professional staff and a cohesive relationship with the university of Alabama.
What it reported doing in 2010
Capstone village consists of approximately 130 independent living units with 108 apartments and 22 garden homes, and a healthcare facility consisting of 17 assisted living units and 12 specialty care dementia units. Although formed in 1999, development was substantially complete and residents began moving in during december 2005.
Operating model
- Revenue model
- Earned-program. 98% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 100
- Accountability: 90
- Sustainability: 4
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 59th 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; 64th percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -100.3%; rating input score 2; 2nd percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 17.6%; rating input score 25; 25th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 5 of 5 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $580K in reported program spending
- Leadership: top reported pay $144K · 6 people listed
- Consistency: 21 of 21 current checks pass
- Schedules: 4 filed schedules
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Operating margin scored 2/100.
- High — Sustainability: Total-asset coverage ratio scored 0/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Sustainability: Officer compensation ratio scored 25/100.