Guernsey Health Systems

Nonprofit profile at a glance

EIN
311148352
IRS 990 coverage
2010–2022
Forms available
Form 990 2022
Location
Cambridge, OH, USA
Phone
7404398179
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$-11,711
Expenses
$388,790
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • WENDY ELLIOTT (PRESIDENT & CEO)
  • GINA F WOODS (VICE PRESIDENT OF PATIENT)

Highest reported compensation

  • MICHAEL D SARAP MD (TRUSTEE): $3,750 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Management of tax-exempt hospital

What it reported doing in 2022

Community health education programs provided and equipment purchased through non-profit health care subsidiary - southeastern Ohio regional medical center.

Operating model

Revenue model
Donor-supported. 70% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

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

Rating breakdown

  • Financial Efficiency: 29
  • Transparency & Controls: 100
  • Accountability: 100
  • Sustainability: 2
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 45.9%; rating input score 46
  • Program expense ratio: 9.4%; rating input score 9
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3,419.9%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -17.3% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: -2.4% per year; rating input score 0; 54th percentile among comparable filings
  • Asset growth: 0.9% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 45.9% of revenue deployed · 9.4% of spending went to programs
  • Governance: 9 of 9 board members independent · 7 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $36K in reported program spending
  • Leadership: top reported pay $4K · 11 people listed
  • Highest-paid contractors: 1 contractor listed · $242K reported
  • Consistency: 18 of 18 current checks pass
  • Schedules: 8 filed schedules · includes major donors and grants
  • Filing history: 12 filing years from 2010 to 2022
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 5 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 — Financial Efficiency: Program expense ratio scored 9/100.
  • Moderate — Financial Efficiency: Mission deployment rate scored 46/100.
  • High — Sustainability: Operating margin scored 3/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.