Square and Compass Children's Clinic

Nonprofit profile at a glance

EIN
866050486
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Tucson, AZ, USA
Phone
5203243864
Rating
89
Verdict
STRONG
Rating confidence
Moderate
Sector
Rehabilitative Medical Services

Official website

Reported finances

Revenue
$600,360
Expenses
$561,087
Assets
$11,459,239
Liabilities
$0

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

Leadership & pay

11 people listed

Executive titles in this filing

  • AMY BURKE (EXECUTIVE DIRECTOR)
  • VAN ELROD (PRESIDENT)
  • RANDAL JAGER (VICE-PRESIDENT)

Highest reported compensation

  • AMY BURKE (EXECUTIVE DIRECTOR): $74,691 total reported compensation

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

Overview

Mission

As the philanthropic partner of children's clinics in our square & compass building, our financial support enables children's clinics to deliver comprehensive, multi-disciplinary medical care for southern Arizona children with complex medical conditions and their families.

What it reported doing in 2024

Square & compass children's clinic provides funding for medical care to hundreds of children from birth to age 21 whose parents are medically indigent and do not qualify for state or federal aid or are underinsured for medical related equipment, tests, or treatments. The care provided also includes surgeries, clinical treatment, and related equipment. Square & compass children's clinic also owns, provides, and manages the facility that houses the clinic and supports our partner children's clinics in it's delivery of multi-disciplinary medical care to southern Arizona children.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 82% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 94
  • Accountability: 90
  • Sustainability: 68
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 87.4%; rating input score 87
  • 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: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.5%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 20.42; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 13.3%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 1.7% per year; rating input score 100; 25th percentile among comparable filings
  • Revenue growth: 1.5% per year; rating input score 100; 22nd percentile among comparable filings
  • Asset growth: 1.1% per year; rating input score 100; 21st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 87.4% of spending went to programs
  • Governance: 10 of 10 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $491K in reported program spending
  • Leadership: top reported pay $75K · 11 people listed
  • Highest-paid contractors: 1 contractor listed · $546K reported
  • Consistency: 25 of 25 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Operating margin scored 54/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.