Highland Health Center Inc

Nonprofit profile at a glance

EIN
205948175
IRS 990 coverage
2009–2016
Forms available
Form 990 2016
Location
Charleston, WV, USA
Phone
3049261600
Rating
53
Verdict
MIXED
Rating confidence
Moderate
Sector
Hospital, General

Reported finances

Revenue
$2,465,932
Expenses
$1,820,615
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Cynthia A Persily (President & CEO)

Highest reported compensation

  • Kiran S Devaraj MD (Chairman): $386,649 total reported compensation
  • Cynthia A Persily (President & CEO): $198,693 total reported compensation
  • Chris Miller (CFO): $108,701 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Highland Health Center offers a short term dual-diagnosis crisis stabilization based service which also has the capability of providing detoxification service 24 hours a day, seven days a week. The goal of the service is to provide a safe, medically monitored environment in which a patient with both mental health and substance abuse diagnoses can be stabilized and if necessary observed while he/she is safely detoxified. The maximum number of therapeutic hours available per patient day is fifteen. Admissions are accepted 24 hours a day and the unit can accommodate six to eight patients at any given time.

What it reported doing in 2016

Highland Health Center provided 5,144 patient days of psychiatric and detox care. The average length of stay is 5.31 days. The average daily census is 14.09.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% 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.

The verdict

MIXED - A large share of available resources goes toward mission work and program spending has grown recently. A relatively small share of voting board members are independent and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 55
  • Accountability: 18
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.4%; rating input score 62
  • Program expense ratio: 84.6%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 7th 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: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 26.2%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 1.6%; rating input score 79; 79th percentile among comparable filings

Growth

  • Program expense growth: 0.4% per year; rating input score 100; 28th percentile among comparable filings
  • Revenue growth: 8.3% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 62.4% of revenue deployed · 84.6% of spending went to programs
  • Governance: 0 of 4 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.5M in reported program spending
  • Leadership: top reported pay $387K · 5 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes executive pay
  • Filing history: 8 filing years from 2009 to 2016
  • Contacts: How to reach this organization
  • Related organizations: 4 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.