Crowe Horwath Llp
Nonprofit profile at a glance
- EIN
- 331079365
- IRS 990 coverage
- 2010–2012
- Forms available
- Form 990 2012
- Location
- Pittsburgh, PA, USA
- Phone
- 4127685898
- Rating confidence
- Limited
- Sector
- Insurance Providers
Reported finances
- Revenue
- $21,069,552
- Expenses
- $21,021,098
- Assets
- $453,157
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.
Leadership & pay
1 person listed
Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To hold, administer and distribute assets to provide participants with welfare benefits as set forth in the benefit plan.
What it reported doing in 2012
The benefits provided by the plan and funded in this trust may be any welfare benefit, including medical, health care spending and/or prescription drug expenses.
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 90
- Accountability: 64
- Sustainability: 39
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 59th 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: 100%; rating input score 100; 70th percentile among comparable filings
- Governance controls: 1 of 9 controls in place; rating input score 14
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Limited
- Other executive compensation review process: Limited
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 0.2%; rating input score 35; 35th percentile among comparable filings
- Total-asset coverage ratio: 0.02; rating input score 1; 1st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 99; 99th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 94; 94th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 3.5% per year; rating input score 100; 50th percentile among comparable filings
- Asset growth: -3.4% per year; rating input score 0; 16th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 1 of 1 board members independent · 1 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $21M in reported program spending
- Leadership: top reported pay $4K · 1 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 3 filed schedules
- Filing history: 3 filing years from 2010 to 2012
- Money network: 1 filed money-flow record
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Governance controls: 5 of 6 not reported.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 35/100.
- High — Sustainability: Total-asset coverage ratio scored 1/100.