Celina Pro Health Building Corp

Nonprofit profile at a glance

EIN
263204865
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Lima, OH, USA
Phone
4192233075
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
Real Estate Associations

Reported finances

Revenue
$561,653
Expenses
$495,437
Assets
$3,541,402
Liabilities
$1,632,059

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Jon Dingledine (President)

Highest reported compensation

  • Cynthia Berning (Board Member): $563,114 total reported compensation
  • Jon Dingledine (President): $309,077 total reported compensation
  • Tricia Pohl (Secretary/Treas): $296,113 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To hold title to real estate, collect income from real property and turn the entire amount less expenses over to Joint Township Memorial District Hospital and Mercer County Joint Township Community Hospital.

What it reported doing in 2025

Hold real estate and collect rents in order to provide joint medical care to Mercer County residents.

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

MIXED - 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 few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 60
  • Accountability: 14
  • Sustainability: 56
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.4%; rating input score 71
  • Program expense ratio: 81.9%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 11.8%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 7.15; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0.46; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 40.9%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: 1.1% per year; rating input score 100; 19th percentile among comparable filings
  • Revenue growth: 0.7% per year; rating input score 100; 13th percentile among comparable filings
  • Asset growth: 4.2% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 71.4% of revenue deployed · 81.9% of spending went to programs
  • Governance: 0 of 6 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $406K in reported program spending
  • Leadership: top reported pay $563K · 6 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 18 of 18 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Related organizations: 3 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 — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Review — Sustainability: Operating margin scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.