Villa Santa Maria Inc

Nonprofit profile at a glance

EIN
850165705
IRS 990 coverage
2011–2020
Forms available
Form 990 2020
Location
Cedar Crest, NM, USA
Rating
54
Verdict
MIXED
Rating confidence
Moderate
Sector
Mental Health Treatment F31 Psychiatric, Mental Health Hospital

Reported finances

Revenue
$2,378,727
Expenses
$2,453,846
Assets
$5,209,169
Liabilities
$1,378,737

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • GARY FUEHRER (Vice President)
  • MARK JARMIE (President)

Highest reported compensation

  • JOSEPH MCGUILL (Secretary): $202,132 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Staff, educators and therapists facilitated attachment of up to 25children ( at any one time ) first to staff and then, through family therapy, to significant family members.

What it reported doing in 2020

Staff, educators and therapists facilitated attachment of up to 25children ( at any one time ) first to staff, and then through family therapy, to significant family members.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
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.

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: 75
  • Transparency & Controls: 60
  • Accountability: 5
  • Sustainability: 34
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.2%; rating input score 85
  • Program expense ratio: 82.6%; rating input score 83
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.2%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 2.12; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 8.2%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 0.4% per year; rating input score 100; 27th percentile among comparable filings
  • Revenue growth: -1.2% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: 2.7% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 85.2% of revenue deployed · 82.6% of spending went to programs
  • Governance: 0 of 3 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2M in reported program spending
  • Leadership: top reported pay $202K · 3 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 8 filing years from 2011 to 2020
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 15/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.