Emerson Practice Associates II Inc
Nonprofit profile at a glance
- EIN
- 800482067
- IRS 990 coverage
- 2012–2024
- Forms available
- Form 990 2024
- Location
- Concord, MA, USA
- Phone
- 9782873225
- Rating confidence
- Limited
- Sector
- Health Support Services
Reported finances
- Revenue
- $0
- Expenses
- $0
- Assets
- $92,129
- Liabilities
- $92,129
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
17 people listed
Executive titles in this filing
- Craig Best (President)
Highest reported compensation
- Christine Schuster (Director): $1,664,410 total reported compensation
- David Lautz (Director): $1,398,210 total reported compensation
- John Dowd (Physician): $836,470 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide specialist care in the communities served by Emerson Hospital
Operating model
- Revenue model
- No positive adjusted resources. The filing reports no positive adjusted operating resources.
- 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: 86
- Accountability: 37
- Sustainability: 1
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 87.5%; rating input score 88; 6th percentile among comparable filings
- Pay-setting controls: 6 of 6 controls in place; rating input score 100
- Compensation committee: Pass
- 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: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 9th percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: Limited
- Total-asset coverage ratio: Limited
- Liabilities to assets ratio: 1; rating input score 6; 6th percentile among comparable filings
- Officer compensation ratio: Limited
Growth
- Program expense growth: -32.3% per year; rating input score 0; 10th percentile among comparable filings
- Revenue growth: -26.9% per year; rating input score 0; 15th percentile among comparable filings
- Asset growth: 0.1% per year; rating input score 100; 41st percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 0 of 10 board members independent · 8 of 9 filing controls reported
- Programs: 3 filed program accomplishments
- Leadership: top reported pay $1.7M · 17 people listed · 6 of 6 pay-setting controls reported
- Consistency: 8 of 9 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes executive pay
- Filing history: 13 filing years from 2012 to 2024
- Contacts: How to reach this organization
- Money network: 13 filed money-flow records
- Related organizations: 6 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 — Accountability: Independent voting board scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 6/100.
- Moderate — Transparency & Controls: Series filing activity did not reconcile in the filed values.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Accountability: Governance controls: Form 990 shared with the board not reported.