Nstar Ltd Benefit Program Trust
Nonprofit profile at a glance
- EIN
- 223432603
- IRS 990 coverage
- 2010–2010
- Forms available
- Form 990 2010
- Location
- Westwood, MA, USA
- Phone
- 6174242000
- Rating confidence
- Limited
- Sector
- Senior Citizens' Housing/Retirement Communities
Reported finances
- Revenue
- $115,145
- Expenses
- $514,778
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2010. Amounts in USD.
Leadership & pay
1 person listed
Source: IRS Form 990. Selected filing: tax year 2010. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Distribution of payments to carriers and similar organizations for provision of benefits to organizations and individuals providing welfare benefits to participants.
What it reported doing in 2010
Payment of post retirement benefit expenses to retirees, as permitted under irc section 501(c)(9).
Operating model
- Revenue model
- Other-operating. 100% of the money available for current operations came from other operating 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: 100
- Accountability: 12
- Sustainability: 6
- 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: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: Limited
- Governance controls: 2 of 9 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Limited
- Other executive compensation review process: Limited
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Fail
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -347.1%; rating input score 0; 0th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0.6%; rating input score 50; 50th 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: 2 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $3K · 1 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 4 filed schedules
- Related organizations: 1 filed related-organization link
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Governance controls: 5 of 7 not reported.
- High — Sustainability: Operating margin scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 50/100.