Centerstone Learning Fka Scs Learning Inc

Nonprofit profile at a glance

EIN
274417281
IRS 990 coverage
2013–2018
Forms available
Form 990 2018
Location
Nashville, TN, USA
Phone
5025898615
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Mental Health, Crisis Intervention N.E.C.

Official website

Reported finances

Revenue
$784,795
Expenses
$337,682
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • ABBY DRANE (PRESIDENT)
  • MICHELLE WRIGHT (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ANTHONY ZIPPLE (CHAIRMAN): $357,204 total reported compensation
  • CHRISTOPHER ROSZMAN (TREASURER): $211,688 total reported compensation
  • MICHELLE WRIGHT (EXECUTIVE DIRECTOR): $67,742 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See schedule o

What it reported doing in 2018

We are a family of organizations committed to advancing care and solutions. Operating with 5,000+ employees and hundreds of volunteers, centerstone provides life-changing and life-saving services to more than 172,000 individuals and families in more than 200 facilities and through a 700+ provider network nationwide. Centerstone is carf accredited in Illinois, Indiana and Tennessee and joint commission accredited in Florida and Kentucky.we accept most insurance and private pay for services, and are able to offer care through additional contracts and grants from federal, state and local government, as well as philanthropic donations from foundations, corporations and individuals.centerstone's growth first and foremost has benefited its clients and communities through the identification and support of more effective treatment practices, technology-enabled care tools, enhanced operational efficiencies, and vastly increased access to philanthropic and government support for individuals and families with limited resources.centerstone is quickly becoming one of the largest healthcare organizations of its kind in the nation. Centerstone of america's primary affiliated corporations include, centerstone of Tennessee, centerstone of Indiana, centerstone of Illinois, centerstone of Florida, centerstone of Kentucky, centerstone research institute, centerstone military services, and centerstone solutions, inc. Centerstone foundation servers as the philanthropic arm for organization in support of the affiliated companies.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 60
  • Accountability: 76
  • Sustainability: 46
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 40%; rating input score 40
  • Program expense ratio: 93%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 75%; rating input score 75; 14th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 57%; rating input score 96; 96th 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: 34.5%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: -15.7% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -3.1% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: -40.6% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 40% of revenue deployed · 93% of spending went to programs
  • Governance: 3 of 4 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $314K in reported program spending
  • Leadership: top reported pay $357K · 7 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 24 of 24 current checks pass
  • Schedules: 6 filed schedules · includes executive pay
  • Filing history: 5 filing years from 2013 to 2018
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 30 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 — Financial Efficiency: Mission deployment rate scored 40/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.