Sarah Bush Lincoln Health System

Nonprofit profile at a glance

EIN
371136714
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Mattoon, IL, USA
Phone
2172582591
Rating confidence
Limited
Sector
Community Health Systems

Official website

Reported finances

Revenue
$0
Expenses
$164,774
Assets
$81,766,229
Liabilities
$38,020,157

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

Leadership & pay

20 people listed

Executive titles in this filing

  • KIMBERLY UPHOFF (PRESIDENT)
  • JERRY ESKER (FORMER PRESIDENT)

Highest reported compensation

  • DIDI OMIYI (DIRECTOR): $1,284,518 total reported compensation
  • KIMBERLY UPHOFF (PRESIDENT): $1,253,436 total reported compensation
  • FATIMA ALAO (DIRECTOR): $692,273 total reported compensation

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

Overview

Mission

Sarah bush lincoln health system is organized to support and encourage quality health care services through providing financial, management, and planning assistance to sarah bush lincoln health center, sarah bush lincoln health foundation, sbl practice acquisitions, inc., and heartland health system.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
No current program activity. The filing reports no program spending for the current year.

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: 0
  • Transparency & Controls: 38
  • Accountability: 89
  • Sustainability: 30
  • Growth: 60

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 22nd 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: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 81.2%; rating input score 81; 25th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • 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: 496.23; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0.46; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 176%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: -36.7% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: 21% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 21.4% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 0% of spending went to programs
  • Governance: 13 of 16 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $1.3M · 20 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes foreign activity and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.