Wb Community Health

Nonprofit profile at a glance

EIN
061494220
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Cranston, RI, USA
Phone
4014994291
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Management & Technical Assistance

Reported finances

Revenue
$137,047,780
Expenses
$138,599,430
Assets
$48,308,041
Liabilities
$13,843,109

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

Leadership & pay

15 people listed

Executive titles in this filing

  • KELLI RUSS (VICE PRESIDENT)
  • SARAH MANGIARELLI (EXECUTIVE DIRECTOR)
  • JOSEPH BALDUCCI (PRESIDENT)

Highest reported compensation

  • SARAH MANGIARELLI (EXECUTIVE DIRECTOR): $140,000 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 manage and operate certain health benefit projects entered into by and among the corporation and certain participating municipalities and school districts in the state of Rhode Island.

What it reported doing in 2024

Operate and manage the health and dental benefits provided by participating member municipalities and school districts. The corporation manages the benefits program to enable the participating members to realize the maximum savings on health and dental costs. During fiscal 2021 the corporation managed health and dental benefits for 18 members consisting of local municipalities and school districts.

Operating model

Revenue model
Earned-program. 99% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 21
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.8%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 77th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.1%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 0.35; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.29; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 2.1% per year; rating input score 100; 16th percentile among comparable filings
  • Revenue growth: 1.2% per year; rating input score 100; 9th percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 21st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.8% of spending went to programs
  • Governance: 15 of 15 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $138.3M in reported program spending
  • Leadership: top reported pay $140K · 15 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • 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.

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Operating margin scored 22/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Moderate — Transparency & Controls: Schedule D expense reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.