Delta Area Hospice Care Ltd

Nonprofit profile at a glance

EIN
640818839
IRS 990 coverage
2009–2014
Forms available
Form 990 2014
Location
Tupelo, MS, USA
Phone
6623357040
Rating
54
Verdict
MIXED
Rating confidence
Moderate
Sector
Hospices

Reported finances

Revenue
$1,733,646
Expenses
$1,387,750
Assets
$773,111
Liabilities
$1,322,891

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • HAROLD BLAKELY (PRESIDENT)

Highest reported compensation

  • HAROLD BLAKELY (PRESIDENT): $151,234 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Providing hospice care to terminally ill patients

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 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

MIXED - Most voting board members are independent and program spending has grown recently. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 44
  • Transparency & Controls: 55
  • Accountability: 61
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44.7%; rating input score 45
  • Program expense ratio: 55.8%; rating input score 56
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 8th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 77.8%; rating input score 78; 15th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 20%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 0.56; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 1.71; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 10.9%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 0.9% per year; rating input score 100; 40th percentile among comparable filings
  • Revenue growth: 3.1% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: 0.2% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 44.7% of revenue deployed · 55.8% of spending went to programs
  • Governance: 7 of 9 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $774K in reported program spending
  • Leadership: top reported pay $151K · 9 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 6 filing years from 2009 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 45/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Financial Efficiency: Program expense ratio scored 56/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.