Minnesota Center for Health Care Ethics

Nonprofit profile at a glance

EIN
134236053
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Saint Paul, MN, USA
Phone
6516962776
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$367,552
Expenses
$336,271
Assets
$102,317
Liabilities
$42,472

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Dr Karen Gervais Ph D (CEO/COO)

Highest reported compensation

  • Dr Karen Gervais Ph D (CEO/COO): $168,450 total reported compensation

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

Overview

Mission

Assisting individuals in ethically informed decision making by generating and communication ethical concepts, principles and frameworks; exploring and researching diverse cultural perspectives; and promoting health care ethics education while making scholarly contributions to the field of health care ethics worldwide.

What it reported doing in 2024

The Minnesota Center for Health Care Ethics' (MCHCE) major program service was its service to its sponsoring organization in the form of education, consultation, internal policy formation and leadership in health care ethics focused on five areas of special importance to its sponsoring organization: 1) diverse faith and cultural perspectives 2) health care reform 3) end of life care and dementia 4) emerging technologies 5) public health and disaster ethics. In addition, MCHCE completed a contract with another Minnesota nonprofit organization, Honoring Choices, to lead the process of revising the Honoring Choices Minnesota Health Care Directive (the de facto advance health care directive for the state of Minnesota). This work was heavily tied to two areas of special importance to MCHCE's sponsoring organization - diverse faith and cultural perspectives and end of life care and dementia. MCHCE received funding from the Minnesota Department of Human Services as part of an age friendly Minnesota grant to conduct an ethics needs assessment of the Assisted Living landscape in the state and make recommendations to the Human Services Commissioner about ways to increase health care ethics resourcing across the state.

Operating model

Revenue model
Affiliate-supported. 82% of the money available for current operations came from contributions from related organizations.
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 - The filed numbers largely add up and most voting board members are independent. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 66
  • Accountability: 90
  • Sustainability: 34
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.9%; rating input score 64
  • Program expense ratio: 69.8%; rating input score 70
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.5%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 0.3; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.42; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 50.1%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: -1.9% per year; rating input score 0; 24th percentile among comparable filings
  • Revenue growth: -9.8% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -57.4% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 63.9% of revenue deployed · 69.8% of spending went to programs
  • Governance: 3 of 3 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $235K in reported program spending
  • Leadership: top reported pay $168K · 4 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 40 of 40 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

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 16/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Operating margin scored 57/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.