Elk Regional Health Center Foundation

Nonprofit profile at a glance

EIN
251636685
IRS 990 coverage
2009–2014
Forms available
Form 990 2014
Location
St Marys, PA, USA
Phone
8147888000
Rating
51
Verdict
MIXED
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Official website

Reported finances

Revenue
$198,578
Expenses
$69,917
Assets
$3,810,169
Liabilities
$86,665

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

Leadership & pay

6 people listed

Executive titles in this filing

  • ROSE CAMPBELL (PRESIDENT/CHAIRMAN/CEO)
  • GREG BAUER (FORMER PRESIDENT/CHAIRMAN/CEO)

Highest reported compensation

  • GREG BAUER (FORMER PRESIDENT/CHAIRMAN/CEO): $303,226 total reported compensation
  • ROSE CAMPBELL (PRESIDENT/CHAIRMAN/CEO): $241,804 total reported compensation
  • LAURIE MACDONALD (CFO/DIRECTOR): $199,340 total reported compensation

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

Overview

Mission

To provide fundraising and support for penn highlands elk and its subsidiaries.

What it reported doing in 2014

Elk regional health center foundation is a supporting organization of penn highlands elk assisting with fundraising and management of funds. The organization also works closely with the elk regional health center auxiliary, a related organization, on several annual fund raising projects, including the gift shop, resale shop, thrift shop, and memorial and endowment funds.

Operating model

Revenue model
Investment-supported. 86% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 30
  • Transparency & Controls: 69
  • Accountability: 68
  • Sustainability: 81
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 29.9%; rating input score 30
  • Program expense ratio: 39%; rating input score 39
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 24th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 95.5%; rating input score 96; 51st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 60%; rating input score 60; 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: 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 64.8%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 54.5; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 60.3%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -14.2% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 5.4% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 29.9% of revenue deployed · 39% of spending went to programs
  • Governance: 3 of 5 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $27K in reported program spending
  • Leadership: top reported pay $303K · 6 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes grants and executive pay
  • Filing history: 5 filing years from 2009 to 2014
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 15 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 30/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 39/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.