Madison Center Inc

Nonprofit profile at a glance

EIN
351128752
IRS 990 coverage
2009–2009
Forms available
Form 990 2009
Location
South Bend, IN, USA
Phone
5742340061
Rating confidence
Limited
Sector
Mental Health Treatment F31 Psychiatric, Mental Health Hospital

Official website

Reported finances

Revenue
$54,306,315
Expenses
$57,582,228
Assets
$78,924,578
Liabilities
$64,750,997

Source: IRS Form 990. Selected filing: tax year 2009. Amounts in USD.

Leadership & pay

32 people listed

Source: IRS Form 990. Selected filing: tax year 2009. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Madison center's mission is to provide high quality, effective mental health and substance abuse services despite the patient's ability to pay. We carry out our mission through the planning, development and management of human and financial resources within a unified system of mental health service, providing education, prevention and treatment services.

What it reported doing in 2009

Outpatient services - our care philosophy on the outpatient services is based on a concern for the overall emotional well-being of our patients and respect for their individual needs. Our primary goal focuses on alleviating acute psychological distress resulting from life crisis and mental disorders and on improving quality of life. We achieve this through the delivery of coordinated psychiatric services provided by a multi-disciplinary team of mental health professionals tailored to the patient's individual needs. A total of 141,366 individual and group counseling hours, 158,639 case management hours, 63,377 physician units and 3,918 evaluating and testing hours were delivered.

Operating model

Revenue model
Earned-program. 91% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

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: 74
  • Accountability: 95
  • Sustainability: 25
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • 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; 87th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -6%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 1.37; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.82; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 4.1%; rating input score 15; 15th percentile among comparable filings

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 16 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $43.5M in reported program spending
  • Leadership: top reported pay $393K · 32 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 9 filed schedules · includes major donors and executive pay
  • Related organizations: 5 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.

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 9/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.