Hillcrest Dental Care Inc

Nonprofit profile at a glance

EIN
300578175
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Pittsfield, MA, USA
Phone
4134456680
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Health Treatment Facilities, Primarily Outpatient

Official website

Reported finances

Revenue
$3,142,121
Expenses
$3,211,679
Assets
$885,516
Liabilities
$1,030,578

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • SHAUN CUSSON (PRESIDENT/DIRECTOR)

Highest reported compensation

  • SHAUN CUSSON (PRESIDENT/DIRECTOR): $404,234 total reported compensation
  • MEGHA BANSAL (DENTIST): $334,738 total reported compensation
  • RINKU JAKHAR (DENTIST): $306,291 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide dental services for individuals and their families with an emphasis on serving special needs clients and low-income individuals and their families; and to support the functions of and carry out the purposes of the affiliates of the corporation.

What it reported doing in 2024

Hillcrest dental care provides quality oral health care to patients of hillcrest educational centers, inc. For whom access to oral health care is a major challenge, because of their special needs. The organization also supports other special needs clients (i.e. Persons who are physically and/or cognitively challenged, many of who reside in residential treatment centers, nursing homes, and long-term care facilities) as well as providing top-quality oral health care to berkshire county residents.

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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 65
  • Accountability: 86
  • Sustainability: 15
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.6%; rating input score 86
  • Program expense ratio: 83.1%; rating input score 83
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 83.3%; rating input score 83; 16th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: -2.2%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 0.28; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 1.16; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 33.3%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: 1.3% per year; rating input score 100; 19th percentile among comparable filings
  • Revenue growth: 1.5% per year; rating input score 100; 18th percentile among comparable filings
  • Asset growth: -3.3% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 85.6% of revenue deployed · 83.1% of spending went to programs
  • Governance: 5 of 6 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2.7M in reported program spending
  • Leadership: top reported pay $404K · 11 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 2 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 — Sustainability: Operating margin scored 26/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.