The Ough Charitable Trust

Nonprofit profile at a glance

EIN
816080844
IRS 990 coverage
2013–2021
Forms available
Form 990 2021
Location
Livingston, MT, USA
Phone
4068236710
Rating
33
Verdict
REVIEW
Rating confidence
Moderate
Sector
Community Coalitions

Reported finances

Revenue
$12,832
Expenses
$0
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • Deb Anczak (Director, LHC CEO)

Highest reported compensation

  • D Scott Coleman MD (Medical Director): $317,761 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of the Ough Trust is to establish a means for the trustors to make charitable contributions to Livingston HealthCare hospital, a 501(c)(3) organization, for the purpose of benefitting the community as a whole through its hospital, and thereby to support the hospital in its charitable purpose.

What it reported doing in 2021

The purpose of the Ough Trust is to establish a means for the trustors to make charitable contributions to Livingston HealthCare hospital, a 501(c)(3) organization, for the purpose of benefitting the community as a whole through its hospital, and thereby to support the hospital in its charitable purpose. The Ough Trust holds the endowment of which the earnings are used to support the Livingston HealthCare purpose.In 2021 The Ough Charitable Trust merged into a related organization, Livingston Healthcare Foundation.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

REVIEW - 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 few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 60
  • Accountability: 66
  • Sustainability: NotEnoughData
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: Limited
  • 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: 81.8%; rating input score 82; 25th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: Limited
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -9.8% per year; rating input score 0; 37th percentile among comparable filings
  • Revenue growth: 8.2% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: -6.3% per year; rating input score 0; 19th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed
  • Governance: 9 of 11 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $318K · 11 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 10 of 10 current checks pass
  • Schedules: 6 filed schedules · includes executive pay
  • Filing history: 9 filing years from 2013 to 2021
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 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 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.