Emory-Children's Center Inc

Nonprofit profile at a glance

EIN
582298500
IRS 990 coverage
2009–2012
Forms available
Form 990 2012
Location
Atlanta, GA, USA
Phone
4046862819
Rating confidence
Limited
Sector
University or Technological Institute

Reported finances

Revenue
$45,065,526
Expenses
$51,437,218
Assets
$4,973,400
Liabilities
$14,303,899

Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

18 people listed

Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Emory-children's center, inc. Is one of the largest multispecialty group practices in Georgia. Emory-children's center, inc.'s mission is: to serve as a resource to the community and an advocate for child wellness through teaching, research, and clinical services.

What it reported doing in 2012

EMORY-CHILDREN'S CENTER, INC. (ECC) WAS FORMED TO COORDINATE THE TREATMENT EFFORTS OF PEDIATRIC PATIENTS IN NEED OF SUBSPECIALTY MEDICAL CARE. INCLUDED ARE: ALLERGY/IMMUNOLOGY, APNEA, CYSTIC FIBROSIS, ENDOCRINOLOGY, GASTROENTEROLOGY, GENETICS, INFECTIOUS DISEASES, NEONATOLOGY, NEPHROLOGY, NEUROLOGY, PULMONARY MEDICINE, RHEUMATOLOGY, AND SURGERY. THE PURPOSE OF THIS INTEGRATED ACTIVITY IS: 1) TO DELIVER THE HIGHEST QUALITY COMPREHENSIVE CARE TO THE CHILDREN OF GEORGIA AND THE REGIONAL AREA, AND TO DO SO AS EFFICIENTLY AS POSSIBLE. 2) TO OFFER RESPONSIVE AND FRIENDLY SERVICE TO OUR PATIENTS, FAMILIES, AND REFERRING PHYSICIANS THAT IS SECOND TO NONE. ECC provides quality care regardless of race, creed, sex, national origin, handicap, or ability to pay. ECC provides financial assistance (charity care) to persons who are unable through private resources, employer support, or public aid, to provide payment for all or a portion of the cost of their healthcare services. During the TEN months ended JUNE 30, 2013 ECC recorded 166,552 inpatient visits and 44,786 outpatient visits. ECC serves many children who are not covered by health insurance. During the TEN months ended JUNE 30, 2013 ECC absorbed a total of $1,440,000 in charity care and bad debt expense. A significant portion of ECC patients come from outside the Atlanta metropolitan area. Many of these patients are indigent children from rural areas who lack access to primary care and preventive health care services. ECC also participates in conjunction with Children's Healthcare of Atlanta, Inc. in programs developed to promote improved children's health and well-being in Georgia. EMORY UNIVERSITY/WOODRUFF HEALTH SCIENCES CENTER Community Benefit Report can be found on the WEB at: HTTP://whsc.emory.edu/home/publications/health-sciences/community- BENEFITS-2013/INDEX.HTML

Operating model

Revenue model
Earned-program. 95% 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: 60
  • Accountability: 48
  • Sustainability: 5
  • 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: 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: 11.1%; rating input score 11; 6th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -14.1%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 0.1; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 2.88; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 8.6%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 0.8% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 1 of 9 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $46.4M in reported program spending
  • Leadership: top reported pay $2.2M · 18 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 6 filed schedules · includes executive pay
  • Filing history: 4 filing years from 2009 to 2012
  • Related organizations: 3 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.
  • High — Accountability: Independent voting board scored 11/100.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.