M & S Clinical Services Inc

Nonprofit profile at a glance

EIN
391850569
IRS 990 coverage
2011–2020
Forms available
Form 990 2020
Location
Milwaukee, WI, USA
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Hospitals and Related Primary Medical Care Facilities

Reported finances

Revenue
$583,165
Expenses
$642,448
Assets
$69,405
Liabilities
$106,916

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • MARK FOSSIE (PRESIDENT)

Highest reported compensation

  • MARK FOSSIE (PRESIDENT): $102,512 total reported compensation
  • BRENDA KING (SECRETARY): $39,396 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See statement 2

What it reported doing in 2020

Provide substance abuse and mental health treatmentto families, adults and children.the organizationalso provides training to community outreach groups.

Operating model

Revenue model
Earned-program. 91% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 97% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 93
  • Accountability: 81
  • Sustainability: 9
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.8%; rating input score 81
  • Program expense ratio: 73.3%; rating input score 73
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 17th 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: 75%; rating input score 75; 15th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: -10.2%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 0.11; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 1.54; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 22.1%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: -1.4% per year; rating input score 0; 25th percentile among comparable filings
  • Revenue growth: -0.1% per year; rating input score 0; 23rd percentile among comparable filings
  • Asset growth: 4.4% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 80.8% of revenue deployed · 73.3% of spending went to programs
  • Governance: 3 of 4 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $471K in reported program spending
  • Leadership: top reported pay $103K · 4 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 9 filing years from 2011 to 2020
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • High — Sustainability: Operating margin scored 13/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.