Dugan Memorial Home Inc

Nonprofit profile at a glance

EIN
943426425
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Tupelo, MS, USA
Phone
6628448977
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Nursing, Convalescent Facilities
Affiliation
Christianity

Official website

Reported finances

Revenue
$7,271,277
Expenses
$7,276,953
Assets
$3,668,230
Liabilities
$1,672,472

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

Leadership & pay

21 people listed

Executive titles in this filing

  • ALLISON ARTHUR (EXECUTIVE DIRECTOR)
  • STEVE MCALILLY (PRESIDENT/CEO)
  • JEANNE CANTIN (VICE PRESIDENT/HR)
  • JIM ZUELZKE (VICE PRESIDENT FINANCE)
  • BRITTANY CUEVAS (VICE PRESIDENT OF PHILANTHROPY)

Highest reported compensation

  • STEVE MCALILLY (PRESIDENT/CEO): $678,537 total reported compensation
  • CHRISTIE VANCE (VICE PRES/COO): $326,286 total reported compensation
  • JIM ZUELZKE (VICE PRESIDENT FINANCE): $285,449 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Dugan memorial home, inc. Is dedicated to providing housing and personal care services to the elderly or disabled in the spirit of christian love.

What it reported doing in 2024

Nestled in west point, Mississippi's historic district on main street, dugan memorial home (dugan) offers quality, skilled nursing care to approximately 60 elders. Dugan offers a professional nursing staff 24-hours a day. Physical, speech and occupational therapists work with residents according to physicians orders to improve the quality of life for dugan residents. Daily activities are planned by an activities director and offer every resident a chance to discover something new and exciting to enjoy.

Operating model

Revenue model
Earned-program. 99% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 60
  • Accountability: 81
  • Sustainability: 31
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.5%; rating input score 79
  • Program expense ratio: 79.1%; rating input score 79
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 83.3%; rating input score 83; 16th 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: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.1%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 0.5; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0.46; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 3.4%; rating input score 66; 66th percentile among comparable filings

Growth

  • Program expense growth: 1.5% per year; rating input score 100; 19th percentile among comparable filings
  • Revenue growth: 1.3% per year; rating input score 100; 17th percentile among comparable filings
  • Asset growth: -0.9% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 78.5% of revenue deployed · 79.1% of spending went to programs
  • Governance: 15 of 18 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $5.8M in reported program spending
  • Leadership: top reported pay $679K · 21 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $1.5M reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 7 filed schedules · includes executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 17 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.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.