St Clair Hospital UPMC Cancer Center PET/CT

Nonprofit profile at a glance

EIN
202814053
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Pittsburgh, PA, USA
Phone
4129421250
Rating
49
Verdict
MIXED
Rating confidence
Moderate
Sector
Hospital, Specialty

Official website

Reported finances

Revenue
$2,648,432
Expenses
$275,833
Assets
$427,438
Liabilities
$204,503

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Marion McGowan (President)

Highest reported compensation

  • Marion McGowan (President): $776,038 total reported compensation
  • Eric J Luttringer (Asst Treasurer): $610,584 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 provide highly valued, service-oriented PET/CT services to meet the needs of the community regardless of the ability to pay.

What it reported doing in 2024

St. Clair Hospital/UPMC Cancer Center PET/CT provides Positron Emission Tomography (PET) and Computed Tomography (CT) services, as well as Treatment Planning, to patients located principally within the southwestern region of Pittsburgh without regard of ability to pay. St. Clair Hospital/UPMC Cancer Center PET/CT provides only the professional radiology interpretation services for PET/CT procedures. PET/CT is an affiliation between the Hospital and and an affiliate of UPMC. The St. Clair Memorial Hospital and the University of Pittsburgh Cancer Institute Cancer Services (dba UPMC Cancer Center) have membership interests of 70% and 30%, respectively, in the PET/CT operations. The organization provided and/or performed professional radiology interpretation services of 1,748 PET/CTs, 55 (Continued on Schedule O) Diagnostic CTs and 497 Treatment Plans during the year ended 6/30/25. St. Clair Hospital/UPMC Cancer Center PET/CT provides free or discounted care to patients who meet certain criteria as outlined in the St. Clair Memorial Hospital Financial Assistance and Charity Care Program.

Operating model

Revenue model
Other-operating. 87% of the money available for current operations came from other operating revenue.
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 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: 31
  • Transparency & Controls: 60
  • Accountability: 67
  • Sustainability: 65
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 8.5%; rating input score 8
  • Program expense ratio: 81.2%; rating input score 81
  • 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: 75%; rating input score 75; 13th 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: 89.6%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 1.55; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.48; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 502.7%; rating input score 0; 0th percentile among comparable filings

Growth

  • Program expense growth: -20.8% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: 14% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: -3.4% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 8.5% of revenue deployed · 81.2% of spending went to programs
  • Governance: 3 of 4 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $224K in reported program spending
  • Leadership: top reported pay $776K · 5 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $200K reported
  • Consistency: 19 of 19 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 — Financial Efficiency: Mission deployment rate scored 8/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • High — Sustainability: Officer compensation ratio scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.