Community Ancillary Services Inc

Nonprofit profile at a glance

EIN
432007496
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Gray, GA, USA
Phone
4786212100
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Health Support Services

Official website

Reported finances

Revenue
$67,522,990
Expenses
$68,214,627
Assets
$14,057,565
Liabilities
$3,952,169

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • KIMBERLY SHEFFIELD (PRESIDENT)

Highest reported compensation

  • JAMES R LEE JR (VICE PRESIDE): $334,813 total reported compensation
  • KIMBERLY SHEFFIELD (PRESIDENT): $321,297 total reported compensation
  • CALVIN D FRANKLIN (VICE PRESIDE): $287,976 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The provision of pharmaceutical, medical equipment, healthcare supplies, and related services, as part of an integrated health care delivery system.

What it reported doing in 2024

To provide pharmacy services through a network of personal care and nursing facilities to patients of an integrated health care delivery system. To provide medical, health care and related supplies to personal care and nursing facilities for members of an integrated health care delivery system. To provide medical equipment, goods, linens, uniforms and commodities to personal care and nursing facilities for members of an integrated health care delivery system. The above services are provided; consistent with the policies and procedures previously adopted by the board of directors of community health systems, inc., the section 509(a)(3) supporting organization and parent entity of the integrated health care delivery system of which the organization is a member. The ihds provides substantial community benefit to the communities it serves and continues to assess and develop programs to benefit those communities.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 87% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 100
  • Sustainability: 24
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 77th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 77th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: -1%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 0.21; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 58; 58th percentile among comparable filings
  • Officer compensation ratio: 3%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: -1.1% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -1.5% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -7.3% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 3 of 3 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $68.2M in reported program spending
  • Leadership: top reported pay $335K · 14 people listed · 5 of 6 pay-setting controls reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes grants and executive pay
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 16 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 22/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.
  • Review — Sustainability: Liabilities to assets ratio scored 58/100.