Cornerstones Health

Nonprofit profile at a glance

EIN
263744996
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Los Angeles, CA, USA
Phone
3234821123
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Health - General and Rehabilitative N.E.C.

Official website

Reported finances

Revenue
$890,673
Expenses
$895,536
Assets
$200,911
Liabilities
$71,473

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

Leadership & pay

4 people listed

Executive titles in this filing

  • MARLA DUBINSKY (PRESIDENT/FACULTY)

Highest reported compensation

  • DAVID RUBIN MD (SECRETARY/TREASURER/FACULT): $82,000 total reported compensation
  • MARLA DUBINSKY (PRESIDENT/FACULTY): $82,000 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 organization's primary exempt purpose is to provide educational programming for healthcare providers to improve patient care and outcomes.

What it reported doing in 2024

Best of ddw uk 2024: this program consisted of online webinars presented by nationally known ibd experts. The programs educated physicians, fellows, and advanced practice providers in the united kingdom on the most important, scientifically and clinically relevant updates presented during digestive disease week 2024. As a result, health care providers learned new information to implement in and update their practices, ultimately improving patient care.expenses: $66,558 grants: $0 revenue: $0best of uegw & acg uk 2024: the best of uegw & acg uk consisted of online webinars presented by nationally known ibd experts. The programs educated physicians, fellows, and advanced practice providers in the uk on the most important, scientifically and clinically relevant clinical trials presented during the united european gastoenterology week and the american college of gastroenterology 2024 conferences. As a result, health care providers learned new information to implement in and update their practices, ultimately improving patient care.expenses: $36,379 grants: $0 revenue: $0best of ddw new zealand 2024: this program consisted of online webinars presented by nationally known ibd experts. The programs educated physicians, fellows, and advanced practice providers in new zealand on the most important, scientifically and clinically relevant updates presented during digestive disease week 2024. As a result, health care providers learned new information to implement in and update their practices, ultimately improving patient care.expenses: $28,231 grants: $0 revenue: $0best of ddw australia 2024: this program consisted of online webinars presented by nationally known ibd experts. The programs educated physicians, fellows, and advanced practice providers in australia on the most important, scientifically and clinically relevant updates presented during digestive disease week 2024. As a result, health care providers learned new information to implement in and update their practices, ultimately improving patient care.expenses: $28,231 grants: $0 revenue: $0best of ddw asia 2023/2024: this program consisted of a series of conferences and webinars throughout the asia pacific region presented by cornerstones expert faculty members. These programs educated physicians health care providers in the asia-pacific region on the most important, scientifically and clinically relevant updates presented during digestive disease week. As a result, health care providers learned new information to implement in and update their practices, ultimately improving patient care.expenses: $5,783 grants: $0 revenue: $0other programs: expenses: $153,617 grants: $0 revenue: $0

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
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 most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 55
  • Accountability: 72
  • Sustainability: 24
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.8%; rating input score 88
  • Program expense ratio: 87.3%; rating input score 87
  • Fundraising efficiency: $16.3 raised per $1 spent on fundraising; rating input score 53; 53rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 14th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.5%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 0.22; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0.36; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 18.3%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: -5.4% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -4.8% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -1.7% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 87.8% of revenue deployed · 87.3% of spending went to programs
  • Governance: 2 of 3 board members independent · 7 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $782K in reported program spending
  • Leadership: top reported pay $82K · 4 people listed
  • Highest-paid contractors: 1 contractor listed · $201K reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 53/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.