Mental Health Association of Greater Lowell Inc

Nonprofit profile at a glance

EIN
042180222
IRS 990 coverage
2010–2020
Forms available
Form 990 2020
Location
Cambridge, MA, USA
Phone
6174411800
Rating
35
Verdict
REVIEW
Rating confidence
Moderate
Sector
Health

Official website

Reported finances

Revenue
$252,466
Expenses
$265,645
Assets
$0
Liabilities
$0

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

Leadership & pay

2 people listed

Executive titles in this filing

  • BRUCE L BIRD (DIRECTOR, PRESIDENT)

Highest reported compensation

  • BRUCE L BIRD (DIRECTOR, PRESIDENT): $87,696 total reported compensation
  • RICHARD F SULLIVAN (DIRECTOR, TREASURER & CLERK): $60,471 total reported compensation

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

Overview

Mission

Mental health association of greater lowell, inc. Provides quality mental health services and joins with other healthcare providers in the development of a comprehensive network of community mental health services.

What it reported doing in 2020

Delivery of a full array of outpatient mental health counseling services to individuals who reside in rehabilitation facilities or in the community. Counseling services are complemented by medical-focused interventions and services through association with psychiatric and neurological group practice to meet identified needs. The array of outpatient counseling services includes assessment and evaluation, individual and group therapy; psychological testing; substance abuse counseling; behavioral management and psychopharmacology. Services are delivered to adolescents, adults and seniors in a variety of settings including courts/correctional facilities, skilled nursing facilities. The services promote mental health through preventive measures, education and consultation, assist with independent functioning in the community, reduce the level of impairment associated with psychological conditions and coordinate and maximize the use of multiple community-based resource networks.

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

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 4
  • Transparency & Controls: 90
  • Accountability: 23
  • Sustainability: 17
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 4.1%; rating input score 4
  • Program expense ratio: 3.9%; rating input score 4
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5.2%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 3.4%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: -23.8% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -10.3% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 4.1% of revenue deployed · 3.9% of spending went to programs
  • Governance: 0 of 2 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $10K in reported program spending
  • Leadership: top reported pay $88K · 2 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 11 filing years from 2010 to 2020
  • Contacts: How to reach this organization
  • Related organizations: 11 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.

  • High — Financial Efficiency: Mission deployment rate scored 4/100.
  • High — Financial Efficiency: Program expense ratio scored 4/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 26/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.