The Carson Center for Human Services Inc

Nonprofit profile at a glance

EIN
042316498
IRS 990 coverage
2010–2014
Forms available
Form 990 2014
Location
Springfield, MA, USA
Phone
4137337875
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Community Mental Health Center

Official website

Reported finances

Revenue
$18,406,695
Expenses
$18,390,119
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

22 people listed

Executive titles in this filing

  • PHILIP CAMERON III (PRESIDENT)
  • GARY THOMAS (VICE PRESIDENT)
  • SUSAN WEST (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • SUSAN WEST (CHIEF EXECUTIVE OFFICER): $107,750 total reported compensation
  • KENIN STROUT THROUGH 22815 (FISCAL DIRECTOR): $72,730 total reported compensation
  • MARIA GERENA THROUGH 0115 (DIRECTOR): $32,675 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To deliver human services to citizens of commonwealth of mass through a comprehensive program of residential care, outpatient care, educational services, and other treatment programs.

What it reported doing in 2014

Children's based health initiative which addresses coordination of services and quick response to family issues in the home to provide intensive care coordination and family support and training to masshealth youth with serious emotional disturbances (sed) who are under the age of 21, enrolled in masshealth standard or commonhealth who meet the medical necessity criteria for this service.services include evaluation and treatment planning, individual, family and group therapy, psychiatric consultation, community outreach and substance abuse evaluation and treatment planning. Number of persons served, 448, units billed, 121,757.

Operating model

Revenue model
Earned-program. 98% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 24
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.9%; rating input score 90
  • Program expense ratio: 90%; rating input score 90
  • Fundraising efficiency: $3.11 raised per $1 spent on fundraising; rating input score 16; 16th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 88.2%; rating input score 88; 23rd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.1%; rating input score 32; 32nd 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: 1.4%; rating input score 79; 79th percentile among comparable filings

Growth

  • Program expense growth: 2.8% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 3.5% per year; rating input score 100; 45th percentile among comparable filings
  • Asset growth: -23.1% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 89.9% of revenue deployed · 90% of spending went to programs
  • Governance: 15 of 17 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $16.6M in reported program spending
  • Leadership: top reported pay $108K · 22 people listed
  • Highest-paid contractors: 3 contractors listed · $1.9M reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 7 filed schedules · includes major donors
  • Filing history: 5 filing years from 2010 to 2014
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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: Fundraising efficiency scored 16/100.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.