The AM McGregor Group

Nonprofit profile at a glance

EIN
352166844
IRS 990 coverage
2009–2013
Forms available
Form 990 2013
Location
East Cleveland, OH, USA
Phone
2168518200
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$1,092,847
Expenses
$1,143,086
Assets
$475,117
Liabilities
$277,653

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

20 people listed

Executive titles in this filing

  • R ROBERTSON HILTON (PRESIDENT/CEO)

Highest reported compensation

  • R ROBERTSON HILTON (PRESIDENT/CEO): $288,413 total reported compensation
  • ANN M CONN (ASST TREASURER/CFO): $166,555 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The am mcgregor group identifies, encourages, supports and sponsors individuals and organizations committed both to enabling seniors to age successfully in a place they call home, and also to assuring the highest standards of quality, personal dignity, and compassion to those seniors requiring residential care.

What it reported doing in 2013

The a.m. Mcgregor group is formed to support, benefit and carry out some functions of the a.m. Mcgregor home (home) and its charitable affiliates. As such, it establishes long-term strategies, goals, and priorities for the delivery of services to seniors for, and carries out certain management and administrative functions of the home and its charitable affiliates.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program 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. Expenses are high relative to revenue and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 89
  • Accountability: 95
  • Sustainability: 27
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.8%; rating input score 87
  • Program expense ratio: 83%; rating input score 83
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -4.6%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 0.42; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0.58; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 2.4%; rating input score 65; 65th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 2.2% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: -16.6% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 86.8% of revenue deployed · 83% of spending went to programs
  • Governance: 18 of 18 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $948K in reported program spending
  • Leadership: top reported pay $288K · 20 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules · includes executive pay and related organizations
  • Filing history: 5 filing years from 2009 to 2013
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 6 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 — Sustainability: Operating margin scored 23/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.