Madison Community Hospital Inc C/o Behavioral Center of Michigan

Nonprofit profile at a glance

EIN
381901104
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Warren, MI, USA
Phone
2486196771
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Hospital, General

Official website

Reported finances

Revenue
$17,210,288
Expenses
$15,325,448
Assets
$6,083,441
Liabilities
$972,377

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

Leadership & pay

5 people listed

Executive titles in this filing

  • RYAN GUNABALAN (CEO/CHAIRMAN)

Highest reported compensation

  • RYAN GUNABALAN (CEO/CHAIRMAN): $173,354 total reported compensation
  • TIMOTHY DENGEL (DIRECTOR): $20,000 total reported compensation
  • ROBERT CLEMENTE (TREASURER/SECRETARY): $19,803 total reported compensation

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

Overview

Mission

A nonprofit organization that makes available short term inpatient and outpatient acute health care and psychiatric care in a hospital setting in addition to pharmacy.

What it reported doing in 2024

Pharmacy services: providing medical services for outpatients, short-term inpatient and outpatient pharmacy services in a 55-bed hospital setting primarily for inpatients regardless of race, creed, or sex, or national origin, covered by governmental programs at or below costs, or to subscribers of commercial insurance, where payment is accepted at less than the charges as payment, or at no charge to patients and writing off the difference.

Operating model

Revenue model
Earned-program. 100% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 60
  • Accountability: 51
  • Sustainability: 55
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.3%; rating input score 80
  • Program expense ratio: 90.2%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 40%; rating input score 40; 7th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 11%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 0.4; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 64; 64th percentile among comparable filings
  • Officer compensation ratio: 0.2%; rating input score 92; 92nd percentile among comparable filings

Growth

  • Program expense growth: 1.7% per year; rating input score 100; 18th percentile among comparable filings
  • Revenue growth: 4.5% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: -0.1% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 80.3% of revenue deployed · 90.2% of spending went to programs
  • Governance: 2 of 5 board members independent · 6 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $13.8M in reported program spending
  • Leadership: top reported pay $173K · 5 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $2.2M reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 7 filed schedules · includes executive pay
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Independent voting board scored 40/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • High — Growth: Asset growth scored 0/100.