Northern Berkshire Community Services

Nonprofit profile at a glance

EIN
222563464
IRS 990 coverage
2009–2009
Forms available
Form 990 2009
Location
North Adams, MA, USA
Phone
4134588127
Rating confidence
Limited
Sector
Supportive Housing for Older Adults

Official website

Reported finances

Revenue
$8,571,931
Expenses
$17,333,084
Assets
$3,384,168
Liabilities
$24,170,451

Source: IRS Form 990. Selected filing: tax year 2009. Amounts in USD.

Leadership & pay

18 people listed

Source: IRS Form 990. Selected filing: tax year 2009. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization's mission is to provide exceptional healthcare from the heart.

What it reported doing in 2009

The organization operates sweet brook transitional care and living centers. Sweet brook is as a 184-bed skilled nursing facility dedicated to providing long term and elder care to residents of northern berkshire county. The configuration of the nursing home's nursing bed units, including the 83 beds dedicated to residents with alzheimer's and other memory disorders, is 20 private, 94 semi-private, 54 three bed units, and 16 four bed units, for a total of 184 nursing beds. Sweetbrook registered 47,761 patient days in fy2010 and an average census of 81.47%. See schedule o for additional details.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 60
  • Accountability: 79
  • Sustainability: 13
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 59th 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: 88.2%; rating input score 88; 20th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Missing
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -102.2%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 0.2; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 7.14; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 1%; rating input score 85; 85th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 15 of 17 board members independent · 6 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $14.2M in reported program spending
  • Leadership: top reported pay $439K · 18 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 7 filed schedules · includes executive pay
  • Related organizations: 6 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.
  • High — Sustainability: Operating margin scored 1/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.