Country Life Health Care Inc
Nonprofit profile at a glance
- EIN
- 421339982
- IRS 990 coverage
- 2010–2014
- Forms available
- Form 990 2014
- Location
- Oskaloosa, IA, USA
- Phone
- 6416737589
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Community Service Clubs
Reported finances
- Revenue
- $903,892
- Expenses
- $970,333
- Assets
- $444,890
- Liabilities
- $116,752
Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- STEVE BROWN (President)
Highest reported compensation
- ROBERT KELLEY (ASST. ADMINISTR): $84,248 total reported compensation
- RANDALL KELLEY (ADMINISTRATOR): $71,716 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Country Life Health Care, Inc. is a nonprofit organization created for the purpose of operating and maintaining a residential care facility in Oskaloosa, Iowa for mentally handicapped men and women eighteen years of age and older throughout the State of Iowa.
What it reported doing in 2014
Country life health care is a residential care facility licensed by the Iowa state department of inspections and appeals. The facility provides residential care in accordance with accepted practices and the rules and regulations of the code of Iowa. Residential care provided at this facility includes: room and board, 24-hour supervision of residents by direct care staff, a licensed nurse to coordinate health services, activities supervised by a licensed activity coordinator, laundry and linen services, maintenance and housekeeping services to ensure a safe and healthy environment, transportation to medical appointments and for activities, service coordination to meet the needs of the residents and administrative services. Services are currently provided under license for 55 beds.
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 94% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 75
- Transparency & Controls: 100
- Accountability: 84
- Sustainability: 22
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 87%; rating input score 87
- Program expense ratio: 81.1%; rating input score 81
- 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: 100%; rating input score 100; 73rd percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- 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: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -7.4%; rating input score 18; 18th percentile among comparable filings
- Total-asset coverage ratio: 0.46; rating input score 25; 25th percentile among comparable filings
- Liabilities to assets ratio: 0.26; rating input score 35; 35th percentile among comparable filings
- Officer compensation ratio: 16.1%; rating input score 18; 18th percentile among comparable filings
Growth
- Program expense growth: -8.7% per year; rating input score 0; 19th percentile among comparable filings
- Revenue growth: -4.7% per year; rating input score 0; 16th percentile among comparable filings
- Asset growth: -6.5% per year; rating input score 0; 14th percentile among comparable filings
Details
- Where the money goes: 87% of revenue deployed · 81.1% of spending went to programs
- Governance: 5 of 5 board members independent · 5 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $787K in reported program spending
- Leadership: top reported pay $84K · 7 people listed
- Consistency: 25 of 25 current checks pass
- Schedules: 5 filed schedules · includes grants
- Filing history: 5 filing years from 2010 to 2014
- 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.
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 — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 18/100.
- High — Sustainability: Total-asset coverage ratio scored 25/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 18/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 35/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.