Upmc Western Behavioral Health Foundation

Nonprofit profile at a glance

EIN
923568793
IRS 990 coverage
2023–2024
Forms available
Form 990 2024
Location
Pittsburgh, PA, USA
Phone
4126472345
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Reported finances

Revenue
$253,908
Expenses
$190,068
Assets
$1,152,602
Liabilities
$0

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

Leadership & pay

14 people listed

Executive titles in this filing

  • NANCI CASE (PRESIDENT)
  • KRIS DAVITT R 041525 (VICE PRESIDENT)

Highest reported compensation

  • JOEL YUHAS (DIRECTOR): $2,335,011 total reported compensation
  • DEBORAH BRODINE (DIRECTOR AND VICE CHAIR): $1,060,134 total reported compensation
  • DAVID LEWIS MD (DIRECTOR): $756,342 total reported compensation

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

Overview

Mission

See schedule o

Operating model

Revenue model
Donor-supported. 88% of the money available for current operations came from contributions and gifts.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some related-organization disclosures are missing.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 61
  • Accountability: 77
  • Sustainability: 71
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75%; rating input score 75
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 26th 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: No; rating input score 0

Accountability

  • Independent voting board: 60%; rating input score 60; 17th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 25.1%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 6.06; rating input score 83; 83rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 348%; rating input score 0; 0th percentile among comparable filings

Growth

  • Program expense growth: 108.4% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 64% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: -46.5% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 75% of revenue deployed · 100% of spending went to programs
  • Governance: 6 of 10 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $190K in reported program spending
  • Leadership: top reported pay $2.3M · 14 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 138 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 0/100.