Sterling Campus Inc

Nonprofit profile at a glance

EIN
874026507
IRS 990 coverage
2021–2024
Forms available
Form 990 2024
Location
Mt Sterling, KY, USA
Phone
8594047686
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$717,690
Expenses
$657,481
Assets
$16,868,057
Liabilities
$14,446,667

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Tina Bryant (President)

Highest reported compensation

  • Tina Bryant (President): $233,650 total reported compensation
  • Florence Mahaoney (DIRECTOR): $123,037 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 mission is to facilitate the rental requirements of sterling health solutions to comply with all reporting regulations under the new market tax credit program.

What it reported doing in 2024

Sterling campus is the landlord of record for the property utilized by sterling health solutions under the new market tax credit program.

Operating model

Revenue model
Other-operating. 100% 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

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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 64
  • Accountability: 81
  • Sustainability: 63
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.6%; rating input score 92
  • Program expense ratio: 100%; rating input score 100
  • 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: 8 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 8.4%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 25.66; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0.86; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 4%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: 73.3% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: -42.4% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -1% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 91.6% of revenue deployed · 100% of spending went to programs
  • Governance: 4 of 6 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $657K in reported program spending
  • Leadership: top reported pay $234K · 6 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 43 of 43 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 4 filing years from 2021 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.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Operating margin scored 58/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.