Scahc Qalicb Inc

Nonprofit profile at a glance

EIN
922486870
IRS 990 coverage
2023–2024
Forms available
Form 990 2024
Location
San Carlos, AZ, USA
Phone
5033129273
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Improvement, Capacity Building N.E.C.

Reported finances

Revenue
$561,247
Expenses
$1,846,412
Assets
$60,197,377
Liabilities
$62,634,566

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

Leadership & pay

3 people listed

Executive titles in this filing

  • JOHN CARROLL (PRESIDENT)

Highest reported compensation

  • JOHN CARROLL (PRESIDENT): $248,257 total reported compensation

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

Overview

Mission

The corporation is organized and must be operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of san carlos apache healthcare corporation ("scahc'), a nonprofit corporation formed under the laws of the san carlos apache tribe, a federal recognized indian tribe organized pursuant to the provisions of section 16 of the indian reorganization act of june 18, 1934 (48 stat. 984) (the "tribe"), which is exempt from federal income tax as a component unit of the tribe.

What it reported doing in 2024

Scahc qalicb was formed under the nonprofit corporations act of the san carlos apache tribe, a federally recognized indian tribe (the tribe), to serve as a type iii functionally integrated supporting organization (within the meaning of section 509(a)(3) of the internal revenue code of 1986, as amended (the code), treasury regulations section 1.509(a)-4(i), and notice 2014-4) that is operated in connection with and for the benefit of san carlos apache healthcare corporation, inc., a nonprofit corporation formed under the laws of the tribe (scahc), that is operated as a component unit of the tribe for purpose of providing healthcare services to the tribe and its membership through its operation of the san carlos apache hospital (the hospital), clinics, and related facilities located on the san carlos apache reservation. Scahc qalicb was formed to reduce the burdens of government by serving as a qualified active low-income community business or qalicb (as defined in code section 45d(d)(2)) that is operated in connection with scahc to facilitate financing for the construction of (i) certain improvements to an existing building intended to house the hospital's it department and provide space for storage of necessary medical supplies and equipment, and (ii) a new medical clinic to provide primary care to members of the tribe (collectively, the project). Scahc qalicb will then lease the completed project to scahc. The new clarence wesley healthcare clinic was completed and commensed operations in may 2025.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 60
  • Accountability: 60
  • Sustainability: 29
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.2%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 66.7%; rating input score 67; 14th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -229%; rating input score 0; 0th percentile among comparable filings
  • Total-asset coverage ratio: 32.6; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 1.04; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 65.2% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: -71% per year; rating input score 0; 0th percentile among comparable filings
  • Asset growth: -8.6% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.2% of spending went to programs
  • Governance: 2 of 3 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.8M in reported program spending
  • Leadership: top reported pay $248K · 3 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 14 of 14 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Operating margin scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.