CQuest America Inc

Nonprofit profile at a glance

EIN
364345660
IRS 990 coverage
2014–2022
Forms available
Form 990 2022
Location
Springfield, IL, USA
Phone
2174945185
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Health - General and Rehabilitative N.E.C.

Reported finances

Revenue
$808,590
Expenses
$2,181,614
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • H Kevin Davis (President & CEO)

Highest reported compensation

  • H Kevin Davis (President & CEO): $312,445 total reported compensation
  • Adam Bruns (CFO): $247,975 total reported compensation
  • Kim Mitroka (Secretary/Treasurer): $35,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

CQuest is a unique not-for-profit organization, dedicated to devoloping technologies and delivering services that improve lives and communities.

What it reported doing in 2022

Women, Infants, and Children (WIC) Operations. WIC is a special supplemental nutrition program that provides Federal grants to non-breastfeeding postpartum women, and to infants and children up to age five who are found to be at nutritional risk. In carrying out its mission, CQuest supports this program by providing WIC Management Information System (MIS) support services for the Multi-State Consortium (MSC) and State of Tennessee. The MSC is a consortium of WIC Programs from the states of Hawaii, Kansas, and New Hampshire, and the Indian Tribal Organization (ITO) referred to as the Inter Tribal Council of Arizona (ITCA). Support services include operations and maintenance, network services, database administration, security management, ad hoc reporting services, and help desk services. In addition, CQuest develops WIC MIS features/upgrades that improve the functionality for these customers. CQuest also transfers, modifies, and implements MIS's for WIC Agencies, with the State of Oregon being a current customer. These WIC Agencies serve in excess of 250,000 participants.On July 1, 2022, MSC WIC MIS support services were no longer performed as the contract was awarded to Custom Data Processing (CDP) through a competetive Request for Proposal process. As part of the "wind down" activities noted in Part III, Line 3, CQuest negotiated with CDP on assigning them the ongoing Tennessee and Oregon WIC contracts, with both states involved in the process and approving. These contract assignments were finalized in early July 2022.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 79% for direct work, and 21% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 90
  • Accountability: 74
  • Sustainability: 1
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 54.3%; rating input score 54
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Missing
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 85.7%; rating input score 86; 20th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -169.8%; rating input score 1; 1st 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: 30.5%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: -5% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -7.7% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -4.9% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 54.3% of spending went to programs
  • Governance: 6 of 7 board members independent · 5 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $312K · 8 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $1M reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes grants and executive pay
  • Filing history: 8 filing years from 2014 to 2022
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 5 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 — Financial Efficiency: Program expense ratio scored 54/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 1/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.