Cornerstone Whole Healthcare Organization Inc

Nonprofit profile at a glance

EIN
830598989
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-EZ 2019
Location
Payette, ID, USA
Phone
2083368900
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Health Support Services

Official website

Reported finances

Revenue
$3,722,697
Expenses
$3,285,994
Assets
$361,126
Liabilities
$866,496

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

Leadership & pay

12 people listed

Executive titles in this filing

  • JEN YTURRIONDOBEITIA (PRESIDENT & CEO)

Highest reported compensation

  • LEO CARNEY III DO (CMO): $214,146 total reported compensation
  • ROGER SCOTT MALM (EXEC DIRECTOR): $190,143 total reported compensation
  • JAKE WILSON (COO): $142,729 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 forge partnerships in pursuit of health equity to identify and optimize opportunities that improve outcomes and create sustainable systems.

What it reported doing in 2024

Moshi -mobile opioid solution for whole healthcare integrationthe moshi project aims to address key issues in the effective identification, triage, management, and follow-up of high-risk opioid patients seen in the service areas in rural Idaho and Oregon through the implementation of mobile detox/induction, tele-mat, and tele-sud/oud treatment. Cornerstone is developing a hub and spoke model to provide oud/sud services through telehealth and mobile outreach and training center that incorporates dental, pharmacy, oud/sud, behavioral health, primary care, and rural emergency departments.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 71
  • Accountability: 67
  • Sustainability: 33
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.6%; rating input score 71
  • Program expense ratio: 80%; rating input score 80
  • Fundraising efficiency: $45.22 raised per $1 spent on fundraising; rating input score 77; 77th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 13th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 11.7%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 0.11; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 2.4; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 25.8%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 27.2% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 38% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: -14.9% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 70.6% of revenue deployed · 80% of spending went to programs
  • Governance: 6 of 8 board members independent · 5 of 9 filing controls reported
  • Programs: 5 filed program accomplishments · $2.6M in reported program spending
  • Leadership: top reported pay $214K · 12 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $117K reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 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.

Key Signals

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

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.