Union Hospital of Cecil County Foundation Inc

Nonprofit profile at a glance

EIN
521794552
IRS 990 coverage
2009–2023
Forms available
Form 990 2023
Location
Wilmington, DE, USA
Phone
4103984000
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Hospital, General

Official website

Reported finances

Revenue
$224,374
Expenses
$177,308
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

11 people listed

Highest reported compensation

  • ROBERT MCMURRAY (TREASURER (EX-OFFICIO)): $776,162 total reported compensation
  • JENNIFER L SCHWARTZ ESQ (CORP. SECRETARY (EX-OFFICIO)): $674,671 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To meet union hospital's special short range and long range funding needs through various vehicles, such as special events, annual appeals, capital campaigns, planned gifts, and endowment.

What it reported doing in 2023

The foundation conducts and supervises fundraising activities on behalf of its tax-exempt affiliates: the union hospital of cecil county, inc.; union hospital of cecil county health services, inc; union hospital of cecil county oncology, inc. And affinity health alliance. The foundation engages in corporate fundraising, capital campaigns, special events, activities, and a multi-faceted communication program that appeals to private and corporate contributors. The organization merged into affinity health alliance, inc., its sole member, as of january 29, 2024.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - 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: 41
  • Transparency & Controls: 71
  • Accountability: 90
  • Sustainability: 39
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 46.5%; rating input score 46
  • Program expense ratio: 43.3%; rating input score 43
  • Fundraising efficiency: $2.26 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: 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: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 21%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 13.5%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: -12.8% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -3.2% per year; rating input score 0; 16th percentile among comparable filings
  • Asset growth: -0.4% per year; rating input score 0; 24th percentile among comparable filings

Details

  • Where the money goes: 46.5% of revenue deployed · 43.3% of spending went to programs
  • Governance: 9 of 9 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $77K in reported program spending
  • Leadership: top reported pay $776K · 11 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: 15 filing years from 2009 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 22 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 46/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 43/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 10/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.