Concepts Plus Inc

Nonprofit profile at a glance

EIN
364143612
IRS 990 coverage
2009–2013
Forms available
Form 990 2013
Location
Galesburg, IL, USA
Phone
3093431550
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Nursing, Convalescent Facilities

Reported finances

Revenue
$1,840,075
Expenses
$1,525,029
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • JEFFREY SHAW (PRESIDENT)

People named in this filing

  • JEFFREY SHAW (PRESIDENT)
  • KENNETH PYSZKA (SECRETARY)
  • GORDON MONN (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the organization is articulated in its articles of incorporation as follows: the corporation is organized exclusively for charitable purposes as defined in section 501(c)(3) of the internal revenue code of 1986, as amended. In furtherance of those charitable purposes, the corporation shall be empowered to build, lease, acquire and otherwise own and operate residential facilities, nursing facilities and other related facilities and services for the elderly, mentally retarded, mentally ill, developmentally disabled and other like conditions without regard to race, religion, color, sex, creed or national origin of said persons. The corporation will not engage in the practice of medicine nor render any licensed professional services.

What it reported doing in 2013

All program services relate to providing and operating long-term care facilities and other related services to the developmentally disabled. The organization operated 2 facilities with a combined total of 32 beds until the organization merged with its parent 501(c)(3) organization, frances house, inc., on february 25, 2014.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 90
  • Accountability: 30
  • Sustainability: 48
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.5%; rating input score 75
  • Program expense ratio: 91.7%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 17.1%; rating input score 80; 80th 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: 0%; rating input score 85; 85th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 1.2% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: -22.3% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 74.5% of revenue deployed · 91.7% of spending went to programs
  • Governance: 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.4M in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 6 filed schedules
  • Filing history: 5 filing years from 2009 to 2013
  • Contacts: How to reach this organization
  • Related organizations: 14 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.