Children's Medical Services Inc

Nonprofit profile at a glance

EIN
311564024
IRS 990 coverage
2009–2009
Forms available
Form 990 2009
Location
Cincinnati, OH, USA
Phone
5136368778
Rating confidence
Limited
Sector
Group Health Practice (Health Maintenance Organizations)

Reported finances

Revenue
$18,853,163
Expenses
$30,045,252
Assets
$3,773,388
Liabilities
$44,410,985

Source: IRS Form 990. Selected filing: tax year 2009. Amounts in USD.

Leadership & pay

9 people listed

Source: IRS Form 990. Selected filing: tax year 2009. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provision of healthcare services in support of children's hospital medical center.

What it reported doing in 2009

Children's medical services, inc. ("cmsi") is engaged exclusively in charitable, educational, and scientific activities, specifically carrying out and enhancing the charitable purposes of children's hospital medical center ("chmc"), an irc sec. 501(c)(3) organization. Cmsi's activities are an integral part of the charitable activities of chmc and enhance chmc's ability to carry out its exempt purpose. Cmsi employs physicians that are members of the chmc medical staff and the physicians render services at chmc.

Operating model

Revenue model
Earned-program. 100% 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: 68
  • Accountability: 32
  • Sustainability: 9
  • 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: 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: 100%; rating input score 100; 66th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 2nd 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: -59.4%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 0.13; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 11.77; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 2.2%; rating input score 67; 67th 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: 0 of 4 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $30M in reported program spending
  • Leadership: top reported pay $1.4M · 9 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 17 of 17 current checks pass
  • Schedules: 5 filed schedules · includes grants and executive pay
  • Money network: 1 filed money-flow record
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 1/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.