Civic Intelligence

National Rural Accountable Care Consortium

990 • Fiscal year 2019 • EIN 47-2282858

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 22, 2020

7509 NW Tiffany Springs Pkwy No 3Kansas City, MO 64153

(916) 542-4582

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.99x

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

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

17th percentile

0.03x

Higher debt load relative to revenue than 17% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

38th percentile

-0.0%

Higher net margin than 38% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

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

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

1st percentile

-52%

Faster asset growth than 1% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

87th percentile

40%

Faster revenue growth than 87% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Down

$238,788

Down $256,461 (-52%) from 2018

Net Assets

Down

$2,172

Down $87 (-3.9%) from 2018

Liabilities

Down

$236,616

Down $256,374 (-52%) from 2018

Revenue

Up

$9,279,226

Up $2,660,388 (+40%) from 2018

Expenses

Up

$9,279,313

Up $2,661,984 (+40%) from 2018

Net Income

Down

-$87

Down $1,596 (-106%) from 2018

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

2019

Assets$238,788
Liabilities$236,616
Net Assets$2,172

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

2019

Revenue$9,279,226
Expenses$9,279,313
Net Income-$87
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 22, 2020
Return Version
2019v5.1
Gross Receipts
$9,279,226
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.

To be the national leader of the transformation of community healthcare systems from fee-based to value-based care by creating an affordable, replicable framework that results in improved health for our communities, at the lowest possible cost, and strengthens and preserves local access to care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$409,657$236,616▼ $173,041
Prepaid Expenses and Deferred Charges$83,333--
Cash and Non-Interest-Bearing Accounts$2,259$2,172▼ $87
Total Assets$495,249$238,788▼ $256,461
Liabilities
Accounts Payable and Accrued Expenses$492,990$236,616▼ $256,374
Total Liabilities$492,990$236,616▼ $256,374
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,259$2,172▼ $87
Total Net Assets Fund Balance$2,259$2,172▼ $87
Total Liabilities and Net Assets / Fund Balance$495,249$238,788▼ $256,461
Compensation and Service Providers

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$9,279,226
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-87

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,279,226
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$9,279,226
Total Revenue per Form 990
$9,279,226
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,700,061
Salaries, Compensation, and Employee Benefits$3,579,252
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$3,914,852$446,866-$4,361,718
Other Salaries and Wages$2,185,353$663,236-$2,848,589
Information Technology$854,507--$854,507
Other Employee Benefits$373,040$113,214-$486,254
Payroll Taxes$187,503$56,906-$244,409
Payment Travel Entrtnmnt Publicly Ofcl$224,184--$224,184
Occupancy-$145,449-$145,449
Office Expenses$30,145$7,791-$37,936
Other Expenses$368$15,700-$368
All Other Expenses-$87-$87
Total Functional Expenses$7,830,064$1,449,249$0$9,279,313

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,279,313
Total Expenses per Audited Statements$9,279,313
Total Expenses per Form 990$9,279,313
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 35% controlled entity
No
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.

FORM 990, PART VII:

The top financial and management officers are not compensated by the organization as they are contracted employees of caravan health, an affiliated entity.

Filing and Contact Details

Filer

Filer Name
National Rural Accountable
EIN
47-2282858
Phone
9165424582
Address
7509 NW TIFFANY SPRINGS PKWY NO 3, KANSAS CITY, MO 64153

Signing Officer

Name
Ryan Feldman
Title
Chief Financial Officer
Phone
9165424582
Signed
2020-10-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy Putnam
Formed
2014
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

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

Additional Explanations

Form 990, Part IX, Line 11G

Contract services: program service expenses 3,914,852. Management and general expenses 446,866. Fundraising expenses 0. Total expenses 4,361,718.

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

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

FORM 990, PART IX, LINE 7:

The organization has salary related expenses for 50 employees who are contracted from an affiliated entity, caravan health, however, they did not issue any w-2s during 2019 as those are issued by caravan health.

Financial Statement Notes

PART X, LINE 2:

The organization 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 organization 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 organization's financial statement. The organization 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 Appendix387 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 ORGANIZATION 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 ORGANIZATION 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 ORGANIZATION'S FINANCIAL STATEMENT. THE ORGANIZATION 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:
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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/ExplanationTxt4THE TOP FINANCIAL AND MANAGEMENT OFFICERS ARE NOT COMPENSATED BY THE ORGANIZATION AS THEY ARE CONTRACTED EMPLOYEES OF CARAVAN HEALTH, AN AFFILIATED ENTITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 3,914,852. MANAGEMENT AND GENERAL EXPENSES 446,866. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,361,718.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THERE WERE NO CHANGES IN THIS PROCESS IN THE CURRENT YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION HAS SALARY RELATED EXPENSES FOR 50 EMPLOYEES WHO ARE CONTRACTED FROM AN AFFILIATED ENTITY, CARAVAN HEALTH, HOWEVER, THEY DID NOT ISSUE ANY W-2S DURING 2019 AS THOSE ARE ISSUED BY CARAVAN HEALTH.
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 VII:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 12, PART XII, LINE 2C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 7:
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IRS990/USAddress/AddressLine1Txt07509 NW TIFFANY SPRINGS PKWY NO 310
IRS990/USAddress/CityNm0KANSAS CITY
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IRS990/WebsiteAddressTxt0WWW.NATIONALRURALACO.COM
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ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RYAN FELDMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF FINANCIAL OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum09165424582
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL RURAL ACCOUNTABLE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CARE CONSORTIUM
ReturnHeader/Filer/BusinessNameControlTxt0NATI
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt070.142.204.191
ReturnHeader/FilingSecurityInformation/IPDt02020-10-22
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ReturnHeader/FilingSecurityInformation/IPTm011:21:54
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/PreparationDt02020-10-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRYAN WARD
ReturnHeader/ReturnTs02020-10-27T09:15:10-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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