The Arbor Hospice Foundation

Nonprofit profile at a glance

EIN
320045893
IRS 990 coverage
2009–2018
Forms available
Form 990 2018
Location
Ann Arbor, MI, USA
Phone
7346625999
Rating
30
Verdict
REVIEW
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$836,496
Expenses
$161,000
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

8 people listed

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide philanthropic support required to ensure the permanent financial well-being of Arbor Hospice, Inc.

What it reported doing in 2018

THE PURPOSE OF THE CORPORATION IS TO ENGAGE IN SUCH ACTIVITIES AS MAY BE NECESSARY, APPROPRIATE OR OTHERWISE HELPFUL TO SUPPORT, PROVIDE ASSISTANCE TO, OR PERFORM THE FUNCTIONS OF ARBOR HOSPICE, INC. A NONPROFIT CORPORATION. The Arbor Hospice Foundation has transferred all assets to Arbor Hospice, Inc., a related 501(c)(3) organization, and has legally dissolved effective 12/31/2018.

Operating model

Revenue model
Donor-supported. 97% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

REVIEW - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 7
  • Transparency & Controls: 62
  • Accountability: 14
  • Sustainability: 46
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 2.8%; rating input score 3
  • Program expense ratio: 7.4%; rating input score 7
  • Fundraising efficiency: $5.64 raised per $1 spent on fundraising; rating input score 23; 23rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 99.8%; rating input score 100; 47th percentile among comparable filings
  • Major donor itemization: No; rating input score 0
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 80.8%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 186.4%; rating input score 0; 0th percentile among comparable filings

Growth

  • Program expense growth: -21.4% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: 1.6% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: 3.6% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 2.8% of revenue deployed · 7.4% of spending went to programs
  • Governance: 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $12K in reported program spending
  • Leadership: top reported pay $724K · 8 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 24 of 24 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 9 filing years from 2009 to 2018
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 5 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 — Financial Efficiency: Mission deployment rate scored 3/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Financial Efficiency: Program expense ratio scored 7/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 23/100.
  • High — Transparency & Controls: Major donor itemization scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 0/100.