Civic Intelligence

National Rural Accountable Care Consortium

990 • Fiscal year 2016 • EIN 47-2282858

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 09, 2017

PO Box 1330Nevada City, CA 95959

(916) 500-4777

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

92nd percentile

1.00x

Higher debt load relative to assets than 92% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

38th percentile

0.11x

Higher debt load relative to revenue than 38% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

41st percentile

0.0%

Higher net margin than 41% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

19th percentile

$0

Higher top officer pay than 19% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

96th percentile

89%

Faster asset growth than 96% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

99th percentile

1029%

Faster revenue growth than 99% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Up

$737,874

Up $347,608 (+89%) from 2015

Net Assets

Up

$883

Up $883 from 2015

Liabilities

Up

$736,991

Up $346,725 (+89%) from 2015

Revenue

Up

$6,794,501

Up $6,192,693 (+1029%) from 2015

Expenses

Up

$6,793,618

Up $6,191,810 (+1029%) from 2015

Net Income

Up

$883

Up $883 from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2015: $390,266Liabilities 2015: $390,266Net Assets 2015: $02015Assets 2016: $737,874Liabilities 2016: $736,991Net Assets 2016: $8832016Assets 2017: $752,944Liabilities 2017: $752,194Net Assets 2017: $7502017Assets 2018: $495,249Liabilities 2018: $492,990Net Assets 2018: $2,2592018Assets 2019: $238,788Liabilities 2019: $236,616Net Assets 2019: $2,1722019Assets 2020: $1,996Liabilities 2020: $0Net Assets 2020: $1,9962020

Highlighted filing

2016

Assets$737,874
Liabilities$736,991
Net Assets$883

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2015: $601,808Expenses 2015: $601,808Net Income 2015: $02015Revenue 2016: $6,794,501Expenses 2016: $6,793,618Net Income 2016: $8832016Revenue 2017: $8,034,067Expenses 2017: $8,034,200Net Income 2017: -$1332017Revenue 2018: $6,618,838Expenses 2018: $6,617,329Net Income 2018: $1,5092018Revenue 2019: $9,279,226Expenses 2019: $9,279,313Net Income 2019: -$872019Revenue 2020: $0Expenses 2020: $176Net Income 2020: -$1762020

Highlighted filing

2016

Revenue$6,794,501
Expenses$6,793,618
Net Income$883
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 9, 2017
Return Version
2016v3.0
Gross Receipts
$6,794,501
Mission and Program Overview

Mission

To collaboratively facilitate implementation of innovative healthcare models supporting quality, cost-effectiveness, and health promotion for the improvement of the well-being of community health systems.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$294,850$666,788▲ $371,938
Prepaid Expenses and Deferred Charges$417$70,203▲ $69,786
Cash and Non-Interest-Bearing Accounts$94,999$883▼ $94,116
Total Assets$390,266$737,874▲ $347,608
Liabilities
Accounts Payable and Accrued Expenses$51,660$736,991▲ $685,331
Other Liabilities$338,606$0▼ $338,606
Total Liabilities$390,266$736,991▲ $346,725
Net Assets / Fund Balance
Unrestricted Net Assets-$883-
Total Net Assets Fund Balance$0$883▲ $883
Total Liabilities and Net Assets / Fund Balance$390,266$737,874▲ $347,608
Compensation and Service Providers

Board Members and Trustees

NameTitle
Timothy PutnamChairman
Steve BarnettVice Chairman
Brock SlabachBoard Member
Christine BaumgardnerBoard Member
Jim SuverBoard Member
Shawn FrickBoard Member
Terry HillBoard Member
Melanie Van WinkleTreasurer and Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$6,793,701
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$800
Change in Net Assets
$883

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,794,501
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$6,794,501
Total Revenue per Form 990
$6,794,501
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,833,980
Other Expenses$2,959,638
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,446,248$607,549-$3,053,797
Office Expenses$829,838$206,098-$1,035,936
Fees for Services Other$538,886$133,838-$672,724
Other Employee Benefits$411,960$102,314-$514,274
Travel$382,690$95,045-$477,735
Payroll Taxes$213,007$52,902-$265,909
Fees for Services Legal$155,979$38,739-$194,718
Occupancy$107,551$26,711-$134,262
Other Expenses$36,773$9,133-$45,906
Conferences and Meetings$557$138-$695
Total Functional Expenses$5,442,037$1,351,581$0$6,793,618

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,793,618
Total Expenses per Audited Statements$6,793,618
Total Expenses per Form 990$6,793,618
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The 990 will be sent electronically to all members for board approval and questions or comments prior to filing said report.

Form 990, Part VI, Section B, Line 12C

All board members and company officers are required to fill out a potential conflict of interest form at least annually, and it is discussed at the board level. Any item that is noted on where any individuals may have a conflict or potential conflict, those individuals must recuse themselves from any final vote. If an individual has a change in their status or deems that an additional conflict may have arisen, they are required to disclose any such conflict to the board in a reasonable time frame.

Form 990, Part VI, Section B, Line 15

No compensation is paid directly to officers of the organization.

Form 990, Part VI, Section C, Line 19

The organization makes it documents available for public inspection upon request.

Filing and Contact Details

Filer

Filer Name
National Rural Accountable
EIN
47-2282858
Phone
9165004777
Address
PO BOX 1330, NEVADA CITY, CA 95959

Signing Officer

Name
Melanie Van Winkle
Title
Treasurer
Phone
9165004777
Signed
2017-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy Putnam
Formed
2014
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
0

Preparer

Firm
Cliftonlarsonallen Llp
Address
5001 SPRING VALLEY ROAD SUITE 600W, DALLAS, TX 75244
Preparer
Cameron Weldon
Phone
9723835700
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contract services: program service expenses 538,886. Management and general expenses 133,838. Fundraising expenses 0. Total expenses 672,724.

Form 990, Page 12, Part XII, Line 2C

There were no changes in this process in the current year.

Financial Statement Notes

PART X, LINE 2:

The consortium is generally exempt from federal income tax under section 501(c)(3) of the internal revenue code, as an organization other than a private foundation. The consortium follows the guidance under fasb asc topic no. 740, income taxes, which prescribes a comprehensive model for the financial statement recognition, measurement, presentation, and disclosure of uncertain in tax positions taken or expected to be taken in income tax returns. Management believes that it has not taken a tax position that, if challenged, would have material effect on the consortium's financial statement. The consortium files form 990 in the united states federal jurisdiction within the united states and no tax returns are currently under examination by any tax authorities.

Raw XML Appendix381 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CONSORTIUM IS GENERALLY EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION. THE CONSORTIUM FOLLOWS THE GUIDANCE UNDER FASB ASC TOPIC NO. 740, INCOME TAXES, WHICH PRESCRIBES A COMPREHENSIVE MODEL FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, PRESENTATION, AND DISCLOSURE OF UNCERTAIN IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS. MANAGEMENT BELIEVES THAT IT HAS NOT TAKEN A TAX POSITION THAT, IF CHALLENGED, WOULD HAVE MATERIAL EFFECT ON THE CONSORTIUM'S FINANCIAL STATEMENT. THE CONSORTIUM FILES FORM 990 IN THE UNITED STATES FEDERAL JURISDICTION WITHIN THE UNITED STATES AND NO TAX RETURNS ARE CURRENTLY UNDER EXAMINATION BY ANY TAX AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt06793618
IRS990ScheduleD/TotalRevenuePerForm990Amt06794501
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06794501
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06793618
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 WILL BE SENT ELECTRONICALLY TO ALL MEMBERS FOR BOARD APPROVAL AND QUESTIONS OR COMMENTS PRIOR TO FILING SAID REPORT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD MEMBERS AND COMPANY OFFICERS ARE REQUIRED TO FILL OUT A POTENTIAL CONFLICT OF INTEREST FORM AT LEAST ANNUALLY, AND IT IS DISCUSSED AT THE BOARD LEVEL. ANY ITEM THAT IS NOTED ON WHERE ANY INDIVIDUALS MAY HAVE A CONFLICT OR POTENTIAL CONFLICT, THOSE INDIVIDUALS MUST RECUSE THEMSELVES FROM ANY FINAL VOTE. IF AN INDIVIDUAL HAS A CHANGE IN THEIR STATUS OR DEEMS THAT AN ADDITIONAL CONFLICT MAY HAVE ARISEN, THEY ARE REQUIRED TO DISCLOSE ANY SUCH CONFLICT TO THE BOARD IN A REASONABLE TIME FRAME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO COMPENSATION IS PAID DIRECTLY TO OFFICERS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES IT DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 538,886. MANAGEMENT AND GENERAL EXPENSES 133,838. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 672,724.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THERE WERE NO CHANGES IN THIS PROCESS IN THE CURRENT YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 12, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0390266
IRS990/TotalAssetsEOYAmt0737874
IRS990/TotalAssetsGrp/BOYAmt0390266
IRS990/TotalAssetsGrp/EOYAmt0737874
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt06793701
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01351581
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt05442037
IRS990/TotalFunctionalExpensesGrp/TotalAmt06793618
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0390266
IRS990/TotalLiabilitiesEOYAmt0736991
IRS990/TotalLiabilitiesGrp/BOYAmt0390266
IRS990/TotalLiabilitiesGrp/EOYAmt0736991
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0883
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt05442037
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0800
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06794501
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0390266
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0737874
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt095045
IRS990/TravelGrp/ProgramServicesAmt0382690
IRS990/TravelGrp/TotalAmt0477735
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0883
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1330
IRS990/USAddress/CityNm0NEVADA CITY
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095959
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.NATIONALRURALACO.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MELANIE VAN WINKLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09165004777
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL RURAL ACCOUNTABLE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CARE CONSORTIUM
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0472282858
ReturnHeader/Filer/PhoneNum09165004777
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1330
ReturnHeader/Filer/USAddress/CityNm0NEVADA CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095959
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId06D3B94205B1D38CF2EDC919F81D854C7D640516D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0EBEE287E33E96648CC6A3EE9C63DC9C884B051E2
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt067.137.57.251
ReturnHeader/FilingSecurityInformation/IPDt02017-11-09
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm015:35:28
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05001 SPRING VALLEY ROAD SUITE 600W
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DALLAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd075244
ReturnHeader/PreparerPersonGrp/PhoneNum09723835700
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CAMERON WELDON
ReturnHeader/ReturnTs02017-11-10T13:22:03-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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