Gerard

Nonprofit profile at a glance

EIN
411928860
IRS 990 coverage
2010–2014
Forms available
Form 990 2014
Location
Plymouth, MN, USA
Phone
7635518640
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Mental Health Center

Official website

Reported finances

Revenue
$12,500,657
Expenses
$10,321,157
Assets
$15,169,841
Liabilities
$6,412,576

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

Leadership & pay

7 people listed

Executive titles in this filing

  • DAVID HUTCHINSON (President & CEO)
  • BRENTON HENRY (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DAVID HUTCHINSON (President & CEO): $397,668 total reported compensation
  • ALAN NORDBY (VP FINANCE/TREA): $270,226 total reported compensation
  • BROCK WOLFF (Director): $254,459 total reported compensation

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

Overview

Mission

Treatment and resources for youth and families struggling with behavioral and mental health concerns. Mission: Strengthening Lives, Families, and Communities Through Our Cornerstone Values (honesty, responsibility, courage, care & concern). Programs are accredited by the Council on Accreditation for Children and Family Services (COA) and licensed by the state agencies that review them.

What it reported doing in 2014

Gerard Academy (Austin, MN) provides services for boys and girls ages 6 to 19 who are struggling with emotional and behavioral health issues. Services include assessments, 54-bed residential for boys, 39-bed residential for girls, short- term residential program, Bridging program, emergency shelter, and on-site, year-round education. In 2014 Gerard Academy served 224 youth.

Operating model

Revenue model
Earned-program. 96% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 88
  • Accountability: 61
  • Sustainability: 69
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.6%; rating input score 64
  • Program expense ratio: 77.8%; rating input score 78
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 71st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 33.3%; rating input score 33; 7th 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: 17.4%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 1.47; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0.42; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 2.4%; rating input score 65; 65th percentile among comparable filings

Growth

  • Program expense growth: 8.8% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 6.9% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 4.6% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 63.6% of revenue deployed · 77.8% of spending went to programs
  • Governance: 2 of 6 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $8M in reported program spending
  • Leadership: top reported pay $398K · 7 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 5 filing years from 2010 to 2014
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Moderate — Accountability: Independent voting board scored 33/100.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.