Kline Galland Center

Nonprofit profile at a glance

EIN
911154904
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Seattle, WA, USA
Phone
2067258800
Rating
75
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Nursing, Convalescent Facilities

Official website

Reported finances

Revenue
$19,439,462
Expenses
$8,114,422
Assets
$74,721,434
Liabilities
$5,477,771

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

Leadership & pay

31 people listed

Executive titles in this filing

  • Jeffrey Cohen (CEO)

Highest reported compensation

  • Jeffrey Cohen (CEO): $883,634 total reported compensation
  • Nathan Nusbaum (CDO): $387,386 total reported compensation
  • Tracey Groscost (CFO): $369,064 total reported compensation

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

Overview

Mission

Provides financial support to five nonprofit affiliated organizations that provide services to the elderly.

What it reported doing in 2024

To provide financial support for five related nonprofit organizations - Caroline Kline Galland Home, Polack Adult Day Center, Polack Family Supporting Foundation, Kline Galland Center Foundation and the Summit at First Hill.

Operating model

Revenue model
Donor-supported. 88% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 92
  • Accountability: 93
  • Sustainability: 89
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 38%; rating input score 38
  • Program expense ratio: 69.7%; rating input score 70
  • Fundraising efficiency: $12.08 raised per $1 spent on fundraising; rating input score 43; 43rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 88.5%; rating input score 88; 21st 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: 58.3%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 9.21; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 78; 78th percentile among comparable filings
  • Officer compensation ratio: 2%; rating input score 77; 77th percentile among comparable filings

Growth

  • Program expense growth: 13.1% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 14.3% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 4.7% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 38% of revenue deployed · 69.7% of spending went to programs
  • Governance: 23 of 26 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $5.7M in reported program spending
  • Leadership: top reported pay $884K · 31 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $258K reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 10 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 — Financial Efficiency: Mission deployment rate scored 38/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 43/100.