Lyon-martin Health Services Inc Dba Lyon-martin Health Services

Nonprofit profile at a glance

EIN
942597707
IRS 990 coverage
2010–2014
Forms available
Form 990 2014
Location
San Francisco, CA, USA
Phone
4157623717
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Ambulatory Health Center, Community Clinic

Official website

Reported finances

Revenue
$2,527,611
Expenses
$2,359,737
Assets
$832,544
Liabilities
$1,114,214

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

Leadership & pay

22 people listed

Executive titles in this filing

  • VITKA EISEN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DAWN HARBATKIN (MEDICAL DIRECTOR): $181,970 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide health care to women, lesbians and transgender people in a safe, compassionate environment with sensitivity to sexual orientation and gender identity; all services are provided regardless of ability to pay. The organization also accepts medicare and medi-cal.

What it reported doing in 2014

Served as the only freestanding community clinic in California providing high quality full primary healthcare services to low-income women and transgender people.merger: on may 28, 2014, lyon-martin health services (lmhs) entered into an agreement to merge with healthright360 ("hr360"). Hr360 is a California nonprofit public benefit corporation that shares the same mission of providing programs and services including substance abuse treatment and prevention, mental health services, and primary care services to the community's most vulnerable populations. In accordance with the merger agreement, hr360 is the surviving entity and lmhs dissolved as a legal entity on march 1, 2015. The transaction will be accounted for as an acquisition of lmhs by hr360. No cash consideration was transferred as part of the transaction.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Fundraising costs are high for each dollar raised and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 70
  • Accountability: 100
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77%; rating input score 77
  • Program expense ratio: 82.5%; rating input score 83
  • Fundraising efficiency: $8.84 raised per $1 spent on fundraising; rating input score 38; 38th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 65th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 6.6%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 0.35; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 1.34; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 7.7%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 7.8% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 9.1% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 18.8% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 77% of revenue deployed · 82.5% of spending went to programs
  • Governance: 19 of 19 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.9M in reported program spending
  • Leadership: top reported pay $182K · 22 people listed · 1 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: 5 filing years from 2010 to 2014
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 38/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.