Laurel Management Services

Nonprofit profile at a glance

EIN
251644910
IRS 990 coverage
2013–2019
Forms available
Form 990 2019
Location
Pittsburgh, PA, USA
Phone
4126472345
Rating confidence
Limited
Sector
Management & Technical Assistance

Official website

Reported finances

Revenue
$0
Expenses
$0
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • Steven P Johnson (Regional President & Director)
  • Janie Hilfiger (President)

Highest reported compensation

  • Steven P Johnson (Regional President & Director): $1,129,071 total reported compensation
  • Donald Owrey (VP/COO (J 9/1/2019)): $713,571 total reported compensation
  • Darius Abadi DO (Director): $471,151 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See schedule o

What it reported doing in 2019

Laurel Management Services ceased any operations in July 2017 there was no activity during the fiscal tax year, July 1, 2019 through June 30, 2020. The entity was merged into UPMC Wellsboro and out of existence as of 02/18/2020.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 51
  • Accountability: 81
  • Sustainability: NotEnoughData
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 75%; rating input score 75; 0th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • 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: No; rating input score 0

Accountability

  • Independent voting board: 83.3%; rating input score 83; 24th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: Limited
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -57.6% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -57.7% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: -59.4% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 10 of 12 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $1.1M · 15 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 9 of 11 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 7 filing years from 2013 to 2019
  • Contacts: How to reach this organization
  • Related organizations: 164 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Transparency & Controls: Series filing activity did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.