North Hill Communities Inc

Nonprofit profile at a glance

EIN
264416455
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Needham, MA, USA
Phone
7814449910
Rating
40
Verdict
MIXED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$41,264
Expenses
$0
Assets
$955,862
Liabilities
$553,534

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

Leadership & pay

7 people listed

Executive titles in this filing

  • JOSEPH A FRIAS (PRESIDENT & CEO)

Highest reported compensation

  • JOSEPH A FRIAS (PRESIDENT & CEO): $385,992 total reported compensation
  • PATRICIA PAULIN (TREASURER): $195,849 total reported compensation
  • KARALYN BERE (VP OF FINANCE): $188,985 total reported compensation

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

Overview

Mission

The corporation was formed and operated for the charitable purpose of benefiting, supporting and furthering the charitable activities of north hill needham, inc. And other corporations of which the corporation is the sole corporate member or which are affiliated with the north hill communities health system.

What it reported doing in 2024

The primary purpose of north hill communities, inc. Is to manage funding for use by the supported organizations (north hill needham, inc., north hill home health care, inc., and connected for life, inc.) in carrying out their charitable purposes and engaging in activities that are consistent with the mission.prior to 4/1/2023 the organization provided management services to support the following 501 (c)(3) organizations: north hill needham, inc., north hill home health care, inc., and connected for life, inc. Effective 4/1/2023, these management services are now being rendered by north hill needham, inc.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

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

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 62
  • Accountability: 91
  • Sustainability: 1
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 25th 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: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 64th 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: Limited
  • Total-asset coverage ratio: Limited
  • Liabilities to assets ratio: 0.58; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 8.1% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: -4.5% per year; rating input score 0; 45th percentile among comparable filings
  • Asset growth: 3.2% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed
  • Governance: 2 of 2 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $386K · 7 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 14 of 14 current checks pass
  • Schedules: 5 filed schedules · includes executive pay and related organizations
  • Filing history: 16 filing years from 2009 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.