Scph Legacy Corporation
Nonprofit profile at a glance
- EIN
- 570314409
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Cleveland, OH, USA
- Phone
- 2166965560
- Rating
- 55
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Single Organization Support
- Affiliation
- Christianity
Reported finances
- Revenue
- $207,055
- Expenses
- $22,150
- Assets
- $6,233,739
- Liabilities
- $3,661,174
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Janice G Murphy Jan 24 to July 24 (President)
- Michael Goar Aug 2024 to Dec 2024 (President)
Highest reported compensation
- Melissa Rogers (Secretary/Treasurer): $415,705 total reported compensation
- Janice G Murphy Jan 24 to July 24 (President): $343,750 total reported compensation
- Michael Goar Aug 2024 to Dec 2024 (President): $281,645 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
SCPH Legacy Corporation (Legacy), a ministry of the Sisters of Charity of St. Augustine, is dedicated to the charitable, educational, and religious purposes of the Sisters of Charity of St. Augustine Health System and the Roman Catholic Church.
What it reported doing in 2024
SCPH Legacy Corp (Legacy), formerly operated as Sisters of Charity Providence Hospitals (Providence), provided quality medical care in South Carolina through January 31, 2016. Certain assets and liabilities of Providence were retained by Legacy whose primary function relates to the ongoing support of the Sisters ministries.
Operating model
- Revenue model
- Donor-supported. 64% of the money available for current operations came from contributions and gifts.
- 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
MIXED - The filed numbers largely add up and most filed governance safeguards are in place. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.
Rating breakdown
- Financial Efficiency: 49
- Transparency & Controls: 61
- Accountability: 66
- Sustainability: 77
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 28.1%; rating input score 28
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 83.3%; rating input score 83; 2nd percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Pass
- Independent consultant: Pass
- 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: No; rating input score 0
Accountability
- Independent voting board: 50%; rating input score 50; 16th 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: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 89.3%; rating input score 99; 99th percentile among comparable filings
- Total-asset coverage ratio: 281.43; rating input score 100; 100th percentile among comparable filings
- Liabilities to assets ratio: 0.59; rating input score 9; 9th percentile among comparable filings
- Officer compensation ratio: 510.6%; rating input score 0; 0th percentile among comparable filings
Growth
- Program expense growth: -32.6% per year; rating input score 0; 3rd percentile among comparable filings
- Revenue growth: -19.6% per year; rating input score 0; 3rd percentile among comparable filings
- Asset growth: -18.9% per year; rating input score 0; 3rd percentile among comparable filings
Details
- Where the money goes: 28.1% of revenue deployed · 100% of spending went to programs
- Governance: 2 of 4 board members independent · 8 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $22K in reported program spending
- Leadership: top reported pay $416K · 5 people listed · 2 of 6 pay-setting controls reported
- Consistency: 14 of 15 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes executive pay
- Filing history: 12 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Related organizations: 16 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 28/100.
- Review — Accountability: Independent voting board scored 50/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Transparency & Controls: Related-party transparency scored 0/100.
- Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
- High — Growth: Asset growth scored 0/100.
- Review — Accountability: Governance controls: Form 990 shared with the board not reported.
- High — Sustainability: Officer compensation ratio scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 9/100.