Polk County Health Services

Nonprofit profile at a glance

EIN
421063074
IRS 990 coverage
2009–2023
Forms available
Form 990 2023
Location
West Des Moines, IA, USA
Phone
5153210065
Rating
46
Verdict
MIXED
Rating confidence
Moderate
Sector
Group Homes

Reported finances

Revenue
$1,249
Expenses
$0
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • MICHAEL DAYTON (PRESIDENT)
  • ELIZABETH COX (EXECUTIVE DIRECTOR)

People named in this filing

  • MICHAEL DAYTON (PRESIDENT)
  • BERNIE STONE (SECRETARY)
  • SHERRY PERKINS (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Polk county health services inc improves the wellbeing and quality of life for iowans, primarily focused on individuals with brain health concerns and / or disabilities such as intellectual disability, developmental disability, substance use disorders, or brain health illnesses such as schizoprhenia, mood disorders, severe depression or other brain health diseases. The organization also provides access to affordable housing to individuals living with brain health conditions or a disability, thereby reducing risk of homelessness or institutionalization.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 100
  • Accountability: 82
  • Sustainability: NotEnoughData
  • Growth: 0

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: Limited
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -10% per year; rating input score 0; 29th percentile among comparable filings
  • Revenue growth: -6.4% per year; rating input score 0; 41st percentile among comparable filings
  • Asset growth: -5.7% per year; rating input score 0; 19th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed
  • Governance: 6 of 6 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 11 of 11 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 14 filing years from 2009 to 2023
  • Contacts: How to reach this organization
  • Related organizations: 2 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.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.