Morningstar Senior Solutions Inc

Nonprofit profile at a glance

EIN
461046466
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Nazareth, PA, USA
Phone
6107461000
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Home Health Care

Official website

Reported finances

Revenue
$1,265,518
Expenses
$1,346,886
Assets
$229,656
Liabilities
$2,478,855

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

Leadership & pay

7 people listed

Executive titles in this filing

  • J DAVID SWARTLEY (CEO)
  • SUSAN CAPOBIANCO (CHAIR/EXECUTIVE DIRECTOR)

Highest reported compensation

  • J DAVID SWARTLEY (CEO): $320,858 total reported compensation
  • CHRISTOPHER T HUNT (SECRETARY & TREASURER/CFO): $280,333 total reported compensation
  • SUSAN CAPOBIANCO (CHAIR/EXECUTIVE DIRECTOR): $231,994 total reported compensation

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

Overview

Mission

Morningstar senior solutions strives to be leading provider of home care services to older adults in the greater lehigh valley community.

What it reported doing in 2024

The organization's purpose is to establish, operate, maintain, sponsor, and promote a network of community support services such as home services, that directly or indirectly improve the safety and well-being of elderly or infirmed persons. The organization is licensed by the Pennsylvania department of health as a home care agency. The organization arranges for the provision of home care services under the name "senior solutions" in allentown, bethlehem, easton and surrounding areas in Pennsylvania. Home care services are designed to allow clients to stay in their home or facility longer, thereby maintaining independence and preserving assets. Under Pennsylvania law, a home care agency is an organization that supplies, arranges or schedules employees to provide home care services, as directed by the consumer or the consumer's representative, in the consumer's place of residence or other independent living environment. As a home care agency, the organization provides assistance with bathing, shaving, grooming, dressing, meal preparation, feeding, toileting; assistance with self-administered medications, ambulation and transferring; companionship services; accompaniment to appointments; and assistance with laundry, shopping, transportation, light housekeeping and homemaking. These services may also be described as personal care and/or home support services. Home care services are provided to individuals who are elderly, recovering patients, suffering from memory impairments, physically disabled, and/or visually impaired. The organization's operations are funded through revenue generated by the home care services that it provides. The organization does not base its fees on an individual's ability to pay. If an individual becomes unable to pay for services provided, the organization will continue to provide those services consistent with its charity care and financial assistance policy. Any fundraising program would be conducted for purposes of raising money to offset the cost of providing current or future charitable care for those clients who need the services but cannot afford to pay in full.

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: 64
  • Transparency & Controls: 60
  • Accountability: 58
  • Sustainability: 19
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.5%; rating input score 73
  • Program expense ratio: 69%; rating input score 69
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 42.9%; rating input score 43; 11th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • 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: Pass

Sustainability

  • Operating margin: -6.4%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 0.17; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 10.79; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 6.1%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: 0.7% per year; rating input score 100; 21st percentile among comparable filings
  • Revenue growth: 1.4% per year; rating input score 100; 21st percentile among comparable filings
  • Asset growth: -5.3% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 73.5% of revenue deployed · 69% of spending went to programs
  • Governance: 3 of 7 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $930K in reported program spending
  • Leadership: top reported pay $321K · 7 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 4 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Independent voting board scored 43/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Operating margin scored 22/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 50/100.