Lowell General Hospital Special Services Inc

Nonprofit profile at a glance

EIN
042749428
IRS 990 coverage
2012–2014
Forms available
Form 990 2014
Location
Lowell, MA, USA
Phone
9789396000
Rating confidence
Limited
Sector
Nursing, Convalescent Facilities

Reported finances

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

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • NORMAND E DESCHENE (PRES. OF BOARD&CEO-LOWELL GEN. HOSP)
  • JOSEPH WHITE (PRESIDENT-LOWELL GENERAL HOSP)

People named in this filing

  • NORMAND E DESCHENE (PRES. OF BOARD&CEO-LOWELL GEN. HOSP)
  • GREGORY WERTHEIMER (DIRECTOR)
  • DANIEL J MANSUR (CLERK)

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 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The lowell general hospital (the "hospital"), was the sole member of the organization. No assets were held by the organization since the organization was in a dormant state.a public charity seeking to dissolve, must receive the approval of the supreme judicial court ("sjc") for the dissolution. The organization has gathered the required information in order to affect a timely and lawful dissolution as set forth in the guidelines for the commonwealth of Massachusetts. The procedures and requirements include providing notice to the attorney general's non-profit organizations/public charities division ("ago"), obtaining the ago's assent and obtaining the approval of the supreme judicial court ("sjc"). The sjc dissolved lowell general hospital special services on january 5, 2016.

What it reported doing in 2014

The lowell general hospital (the "hospital"), was the sole member of the organization. No assets are held by the organization since the organization was in a dormant state.a public charity seeking to dissolve, must receive the approval of the supreme judicial court ("sjc") for the dissolution. The organization has gathered the required information in order to affect a timely and lawful dissolution as set forth in the guidelines for the commonwealth of Massachusetts. The procedures and requirements include providing notice to the attorney general's non-profit organizations/public charities division ("ago"), obtaining the ago's assent and obtaining the approval of the supreme judicial court ("sjc"). The sjc dissolved lowell general hospital special services on january 5, 2016.

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: 64
  • Accountability: 84
  • Sustainability: NotEnoughData
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 71.4%; rating input score 71; 0th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: No; rating input score 0

Accountability

  • Independent voting board: 94.1%; rating input score 94; 28th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 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: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 16 of 17 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 19 people listed
  • Consistency: 8 of 10 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules
  • Filing history: 3 filing years from 2012 to 2014
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 17 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: Related-party transparency scored 0/100.
  • 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.
  • Review — Accountability: Governance controls: 2 of 7 not reported.