Lchs Foundaton Inc

Nonprofit profile at a glance

EIN
821142195
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-N 2019
Location
Livingston, CA, USA
Phone
2098503500
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$1,079,326
Expenses
$1,301,944
Assets
$18,426,647
Liabilities
$17,130,954

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

Leadership & pay

6 people listed

Executive titles in this filing

  • LESLIE ABASTA-CUMMINGS (CEO)

People named in this filing

  • MARY ELLEN ARANA (Board Chair)
  • TRAVIS LAKE (Secretary)
  • BRUCE METCALF (Member)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To exclusively benefit and support livingston community health, which provides professional medical services to the public at large within the area of livingston, California, by acquiring, developing, owning, operating, and leasing property to livingston community health.

What it reported doing in 2024

The organization is responsible for the financing of the construction of a 40,000-square-foot medical campus for livingston community health in livingston, California utilizing a combination of new market tax credits and loans from private investors. Construction of the new campus was completed in spring 2019. Since the completion of the construction, the organization has leased the medical campus to livingston community health.

Operating model

Revenue model
Earned-program. 92% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 42
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.7%; rating input score 94
  • Program expense ratio: 77.6%; rating input score 78
  • 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -20.6%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 14.15; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0.93; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 22.3% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 8.1% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: -0.4% per year; rating input score 0; 16th percentile among comparable filings

Details

  • Where the money goes: 93.7% of revenue deployed · 77.6% of spending went to programs
  • Governance: 5 of 5 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1M in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • 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 — Sustainability: Operating margin scored 9/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.