St Andrew's Hospital and Nursing Home Foundation Inc

Nonprofit profile at a glance

EIN
450413201
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2011
Location
Bottineau, ND, USA
Phone
7012289300
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$91,351
Expenses
$55,863
Assets
$1,240,817
Liabilities
$0

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Christopher Albertson (President and CEO)

Highest reported compensation

  • Christopher Albertson (President and CEO): $403,486 total reported compensation
  • Courtney Vandal (CFO): $183,388 total reported compensation

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

Overview

Mission

To secure the financial stability of SMP Health - St. Andrew's.

What it reported doing in 2024

St. Andrew's Hospital Foundation dba SMP Health - St. Andrew's Foundation, Inc. operates exclusively for the benefit of SMP Health - St. Andrew's. The Foundation assists SMP Health - St. Andrew's in fundraising and fund management, making grants, gifts and other distributions to further the Hospital's exempt purpose.

Operating model

Revenue model
Donor-supported. 60% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 68
  • Accountability: 75
  • Sustainability: 71
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56%; rating input score 56
  • Program expense ratio: 60.4%; rating input score 60
  • Fundraising efficiency: $2.54 raised per $1 spent on fundraising; rating input score 26; 26th percentile among comparable filings

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: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 87.5%; rating input score 88; 26th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 38.8%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 22.21; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 177.4%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: 1.8% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: -5.6% per year; rating input score 0; 41st percentile among comparable filings
  • Asset growth: 6.7% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 56% of revenue deployed · 60.4% of spending went to programs
  • Governance: 7 of 8 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $34K in reported program spending
  • Leadership: top reported pay $403K · 11 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 18 of 18 current checks pass
  • Schedules: 7 filed schedules · includes grants and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 18 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 — Financial Efficiency: Mission deployment rate scored 56/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 26/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.