The Centurions

Nonprofit profile at a glance

EIN
454088322
IRS 990 coverage
2013–2013
Forms available
Form 990 2013
Location
Tucson, AZ, USA
Phone
5208735000
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Official website

Reported finances

Revenue
$457,475
Expenses
$469,387
Assets
$699,787
Liabilities
$419,880

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

Leadership & pay

24 people listed

Executive titles in this filing

  • Toby Allen (President)
  • Ron Teaney (Vice President)
  • Stan Spackeen end 1213 (Immediate Past President)
  • Bill Hussey (Immediate Past President)
  • Lawrence Stern (Executive Director)

Highest reported compensation

  • Lawrence Stern (Executive Director): $89,084 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 purpose of The Centurions is to solicit and receive gifts and to distribute them to Carondelet Foundation, Inc., an affiliated 501(c)(3) supported organization, to further the charitable activities related to Carondelet St. Joseph's, Carondelet St. Mary's, Holy Cross Hospital and the healthcare mission of the Sisters of St. Joseph's of Carondelet.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 47% for direct work, and 53% for grants.

The verdict

SUPPORTED - 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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 93
  • Accountability: 84
  • Sustainability: 38
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.9%; rating input score 57
  • Program expense ratio: 55.5%; rating input score 55
  • Fundraising efficiency: $2.08 raised per $1 spent on fundraising; rating input score 10; 10th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 79th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -2.6%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 1.49; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.6; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 5.4%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 56.9% of revenue deployed · 55.5% of spending went to programs
  • Governance: 17 of 17 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $260K in reported program spending
  • Leadership: top reported pay $89K · 24 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 6 filed schedules · includes grants
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 10 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Financial Efficiency: Mission deployment rate scored 57/100.
  • Review — Financial Efficiency: Program expense ratio scored 55/100.
  • High — Financial Efficiency: Fundraising efficiency scored 10/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.