Compassionate Care ALS Inc

Nonprofit profile at a glance

EIN
043567819
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Falmouth, MA, USA
Phone
5085633677
Rating
84
Verdict
STRONG
Rating confidence
Standard
Sector
Hospices

Official website

Reported finances

Revenue
$3,330,862
Expenses
$5,082,795
Assets
$8,646,714
Liabilities
$306,896

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

Leadership & pay

15 people listed

Executive titles in this filing

  • Brian Bossman (President)
  • Elia Tessicini (Vice President)

Highest reported compensation

  • Suzana Makowski (Medical Director): $224,115 total reported compensation
  • Ronald Hoffman (Founder/Clerk): $207,617 total reported compensation
  • Christopher Curtin (Senior Family Care Liaison): $137,835 total reported compensation

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

Overview

Mission

Assistance to individuals and families with ALS

What it reported doing in 2024

The organization provides assistance to individuals and families in dealing with the complexities of ALS.

Operating model

Revenue model
Donor-supported. 80% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 64% for direct work, and 36% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 75
  • Accountability: 90
  • Sustainability: 29
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 90.3%; rating input score 90
  • Fundraising efficiency: $17.98 raised per $1 spent on fundraising; rating input score 56; 56th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 92.3%; rating input score 92; 23rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: -52.6%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 1.7; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 11.2%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 18.8% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 10.7% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 16.1% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 90.3% of spending went to programs
  • Governance: 12 of 13 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $4.6M in reported program spending
  • Leadership: top reported pay $224K · 15 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $231K reported
  • Consistency: 38 of 38 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 11 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 2/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 56/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.