Marietta Area Health Inc

Nonprofit profile at a glance

EIN
311150470
IRS 990 coverage
2009–2014
Forms available
Form 990 2014
Location
Marietta, OH, USA
Phone
7403765600
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Nursing, Convalescent Facilities

Official website

Reported finances

Revenue
$6,996,117
Expenses
$5,922,734
Assets
$0
Liabilities
$0

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

Leadership & pay

9 people listed

Highest reported compensation

  • SUE BOULTON (ADMINISTRATOR): $81,337 total reported compensation

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

Overview

Mission

Provide long term care services to all residents regardless of their means of payment

What it reported doing in 2014

In carrying out its exempt purpose, which is providing quality health care to all residents, regardless of their means of payment, the facility incurred ordinary and necessary operating expenses as shown of line 4a of this return. The percentage of occupancy was 96%. The mix of patient days was as follows: medicare 26%, medicaid 47%, private 27%. The facility offers the special service of restorative nursing care to many people requiring interim care between a hospital stay and going home. This option provides an attractive, cost-effective alternative to continued hospitalization.

Operating model

Revenue model
Earned-program. 99% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 93
  • Accountability: 95
  • Sustainability: 46
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.7%; rating input score 86
  • Program expense ratio: 88.5%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 10th 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: 100%; rating input score 100; 65th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 15.3%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 1.4%; rating input score 80; 80th percentile among comparable filings

Growth

  • Program expense growth: -21.9% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -0.7% per year; rating input score 0; 23rd percentile among comparable filings
  • Asset growth: -19.2% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 85.7% of revenue deployed · 88.5% of spending went to programs
  • Governance: 8 of 8 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $5.2M in reported program spending
  • Leadership: top reported pay $81K · 9 people listed
  • Highest-paid contractors: 1 contractor listed · $729K reported
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules
  • Filing history: 6 filing years from 2009 to 2014
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Growth: Asset growth scored 0/100.