Center for Health and Learning Inc

Nonprofit profile at a glance

EIN
262442849
IRS 990 coverage
2009–2017
Forms available
Form 990 2017
Location
Atlanta, GA, USA
Phone
6785476112
Rating confidence
Limited
Sector
Hospitals and Related Primary Medical Care Facilities

Official website

Reported finances

Revenue
$0
Expenses
$0
Assets
$0
Liabilities
$0

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

Leadership & pay

12 people listed

People named in this filing

  • WILLIAM UNDERWOOD (DIRECTOR)
  • DAVID DAVIS (DIRECTOR)
  • JAMES NETHERTON (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The mission of the center for health and learning is to further the health and education missions of mercer university and piedmont health system through identifying, promoting and supporting mutually beneficial programs which can be implemented or expanded

What it reported doing in 2017

The master of family therapy program has students located on the Piedmont campus. Students in the MFT program at Piedmont attend all classes at Piedmont Hospital and do a yearlong clinical internship in the Mercer Family Therapy Center at Piedmont. MFT graduate students are supervised by MFT faculty, provide out-patient family, couple, and individual counseling services on a sliding fee scale. The Mercer Family Therapy Center provides a valuable community service to those with limited financial resources.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
No current program activity. The filing reports no program spending for the current year.

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: 80
  • Accountability: 48
  • Sustainability: NotEnoughData
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 6th 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: 41.7%; rating input score 42; 19th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: Limited
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -100% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: -27.6% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 5 of 12 board members independent · 4 of 7 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 10 of 11 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 9 filing years from 2009 to 2017
  • Contacts: How to reach this organization
  • Related organizations: 2 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.

  • Moderate — Accountability: Independent voting board scored 42/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Moderate — Transparency & Controls: Series filing activity did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.