Professional Association of Treatment Homes

Nonprofit profile at a glance

EIN
237272195
IRS 990 coverage
2011–2016
Forms available
Form 990 2016, Form 990-EZ 2014
Location
Fargo, ND, USA
Phone
7012809545
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Foster Care

Official website

Reported finances

Revenue
$1,920,360
Expenses
$2,126,220
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

20 people listed

Executive titles in this filing

  • Jay Kimball (Executive Director)
  • William A Metcalfe (CEO)

Highest reported compensation

  • Brock Wolff (Director (ex-officio;voting)): $330,276 total reported compensation
  • William A Metcalfe (CEO): $263,099 total reported compensation
  • David Kautto (CFO): $133,904 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Families making the difference.

What it reported doing in 2016

PATH programming involves intensive services provided by highly trained foster parents within the child and family team addressing the needs of children struggling with psychiatric issues involving severe emotional and behavioral problems. Therapeutic foster parents are required to meet significant education requirements and are certified in medication management and crisis intervention. PATH staff offer counseling/therapy and support to the children in care and provide treatment consultation and behavioral management support to PATH foster parents. In addition, PATH social workers offer case management with the child's psychiatric community of care. Pursuant to a plan of merger, PATH merged with Kindred Family Focus, an affiliate of Nexus, effective April 1, 2017.

Operating model

Revenue model
Other-operating. 99% of the money available for current operations came from other operating 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 82
  • Accountability: 91
  • Sustainability: 11
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.4%; rating input score 99
  • Program expense ratio: 89.8%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 91.7%; rating input score 92; 23rd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: -10.7%; rating input score 14; 14th 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: 9.2%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: 10% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 11.2% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: -4% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 99.4% of revenue deployed · 89.8% of spending went to programs
  • Governance: 11 of 12 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.9M in reported program spending
  • Leadership: top reported pay $330K · 20 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes executive pay
  • Filing history: 6 filing years from 2011 to 2016
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 7 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 — Sustainability: Operating margin scored 14/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.