United Summit Center Inc

Nonprofit profile at a glance

EIN
550752788
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Clarksburg, WV, USA
Phone
3046235661
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
Mental Health Treatment F31 Psychiatric, Mental Health Hospital

Official website

Reported finances

Revenue
$16,162,891
Expenses
$15,689,949
Assets
$6,326,397
Liabilities
$1,996,762

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • Karyn Wallace (President CEO)

Highest reported compensation

  • Stephanie Smart (Board Member): $410,720 total reported compensation
  • Karyn Wallace (President CEO): $403,627 total reported compensation
  • James Abel (Medical Director): $377,903 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide quality behavioral health services to people who have acute and chronic psychiatric, developmental disabilities, substance abuse problems and to people who are in crisis in an effort to assist in the achievement of their fullest potential.

What it reported doing in 2024

Assertive Community Treatment ACT program - It is WVs oldest ACT program serving Harrison, Marion, Upshur, and Lewis counties. ACT has been referred to as a hospital without walls due to its therapeutic and restorative nature outside of a controlled environment. The Program serves individuals with chronic and severe mental illness in a community setting. ACT strives to preserve the placement of individuals in the community and keep them out of psychiatric hospital. Staff are available 24 hours a day, 7 days a week. ACT offers psychiatric evaluations and medication management and education. The ACT program provided 42,862 hours of service.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

MIXED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 65
  • Accountability: 47
  • Sustainability: 33
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.4%; rating input score 79
  • Program expense ratio: 81.4%; rating input score 81
  • Fundraising efficiency: Limited

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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 16.7%; rating input score 17; 6th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.9%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 0.4; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 9.2%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: -3.5% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -2.2% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -3.7% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 79.4% of revenue deployed · 81.4% of spending went to programs
  • Governance: 1 of 6 board members independent · 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $12.8M in reported program spending
  • Leadership: top reported pay $411K · 11 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: 40 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 — Accountability: Independent voting board scored 17/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • Review — Accountability: Governance controls: CEO compensation review process not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.