Community Rehabilitation Services Inc

Nonprofit profile at a glance

EIN
203253779
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Gray, GA, USA
Phone
4786212060
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Rehabilitative Medical Services

Official website

Reported finances

Revenue
$14,488,797
Expenses
$14,509,480
Assets
$1,409,499
Liabilities
$829,754

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

Leadership & pay

12 people listed

Executive titles in this filing

  • KIMBERLY SHEFFIELD (PRESIDENT)

Highest reported compensation

  • RALPH WARNOCK (DIRECTOR): $336,292 total reported compensation
  • KIMBERLY SHEFFIELD (PRESIDENT): $321,297 total reported compensation
  • TERESA MOODY (SECRETARY): $269,298 total reported compensation

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

Overview

Mission

To provide physical, occupational and speech rehabilitation services and related healthcare services to entities that are part of the community health systems, inc. (chsi) integrated healthcare delivery system (ihds), as well as unrelated nonprofit and for-profit corporations or other entities that either: (i) operate skilled nursing facilities, personal care homes, assisted living facilities, independent living facilities, congregate care facilities, and other types of senior living and housing facilities; or (ii) provide healthcare services in other settings including home care and community-based care. Chsi is 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 the community.

What it reported doing in 2024

To provide physical, occupational and speech rehabilitation services and related healthcare services to members of an integrated healthcare delivery system and other organizations identified in the organization's approved tax exemption application.

Operating model

Revenue model
Earned-program. 96% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 96% 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: 96
  • Accountability: 100
  • Sustainability: 22
  • 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; 62nd 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; 72nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 66th 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: -0.1%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.1; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 0.59; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 7.1%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: -11.9% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -12.9% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -19.1% per year; rating input score 0; 0th 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 · $14.5M in reported program spending
  • Leadership: top reported pay $336K · 12 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $156K reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 6 filed schedules · includes grants, executive pay, and related organizations
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 15 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.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.