Practice Transformation Institute

Tax-deductible

Rochester Hls, MI501(c)(3)EducationEIN 20-8851734

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1. To improve the health of, and the level of medical care provided to, the general public by educating and training health care providers and associations about: a. Best practices for the delivery of healthcare services. B. Techniques to improve the efficiency and delivery of healthcare, and c. Techniques for maintaining wellness, reducing obesity managing or avoiding diabetes and other diseases and chronic ilnesses. 2. To research and identify the inequities and inefficiencies in the delivery of health care. 3. To research and identify best practices regarding the delivery of health care. 4. To develop educational programming and materials to be utilized on the internet and at conferences, seminars, workshops and continuing medical education courses. 5. To hold conferences, seminars workshops and continuing medical education courses.

501(c)(3) charity; gifts are tax-deductible.
99¢ of each $1 spent went to programs.
$141K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $34K a year · 7% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
99%
of spending
Looks good: 99% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$141K
to officers and key staff · 29% of spending
Top officer’s pay higher than 66% of similar orgs
Worth a look: pay to officers and key staff is 29% of spending; over 20%.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$8K
17% of total assets
Looks good: liabilities are 17% of assets; 50% or less.
Pt X · Ln 26
Independent board members
2
of 2 voting members
Looks good: 2 of 2 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$481K
+0.6% vs prior year
Spent
$482K
To programs
99%
Net assets
$39K
By yearFY2020–FY2024
Revenue
$481K
FY2024▲ +0.6%
Revenue by fiscal year
FY2020$604K
FY2021$792K
FY2022$161K
FY2023$478K
FY2024$481K
Expenses
$482K
FY2024▼ -23%
Expenses by fiscal year
FY2020$500K
FY2021$514K
FY2022$567K
FY2023$622K
FY2024$482K
Net assets
$39K
FY2024▼ -2%
Net assets by fiscal year
FY2020$312K
FY2021$590K
FY2022$184K
FY2023$40K
FY2024$39K

From the FY2024 Form 990 · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 2010.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

99 cents of each dollar spent went to programs.

Program services 99% · $478K Management & general 1% · $4K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

3 people listed on the 990; $141K paid to officers and key staff.

Part VII, Section A · reportable compensation
Vice-Preside
$73,669Pt VII · Sec A
Secretary
$67,269Pt VII · Sec A
$0Pt VII · Sec A

Harmony Kinkle’s $74K as Vice-Preside is at the 66th percentile of top reported officer pay among 1612 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Mark Lazar$67,269$166,417$168,443$166,665$144,186
Harmony Kinkle$73,669$73,248$65,479$65,776$65,776

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Educates healthcare providers on best practices, efficiency, and disease prevention.

Provided by the organization

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1 program service, described in the organization's own filed words · FY2024.
01

Education-delivery of health care services.

Pt IX · col B

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By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$481K
Ln 12
Fees for servicesLn 2g$481K
Money outPt IX
$482K
Ln 25
Programscol B$478K
Managementcol C$4K
Owns and owesPt X
$39K
net assets · Ln 32
Cash and savingsLn 1–2$11K
Total assetsLn 16$47K
LiabilitiesLn 26$8K
PeoplePt VI, VII
3
listed · VII A
PaidVII A2
Voting boardVI 1a2
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$481K
Total revenueLn 12$481K
Assets in detailPt X, end of year
CashLn 1$11K
Cash and savings togetherLn 1–2$11K
Total assetsLn 16$47K
LiabilitiesLn 26$8K
Net assetsLn 32$39K
OperationsPt I, VI
EmployeesI 56
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$13K$11K
Total assetsLn 16$43K$47K
LiabilitiesLn 26$3K$8K
Net assetsLn 32$40K$39K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$141K$141K
Other salaries and wagesLn 7$190K$190K
Other employee benefitsLn 9$57K$57K
Payroll taxesLn 10$26K$26K
Advertising and promotionLn 12$259$259
Office expensesLn 13$24K$24K
TravelLn 17$3K$3K
Conferences, conventions and meetingsLn 19$11K$11K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$25K$22K$4K
All other expensesLn 24e$1K$1K
Total functional expensesLn 25$482K$478K$4K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $481K$482K−$752$39K 990 PDF
FY2023 $478K$622K−$144K$40K 990 PDF
FY2022 $161K$567K−$405K$184K 990 PDF
FY2021 $792K$514K$278K$590K 990 PDF
FY2020 $604K$500K$104K$312K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $480,890 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $480,890$480,890
VIII-12 Total revenueRelated to mission $480,890$480,890
Part IX · Statement of functional expenses $481,642 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $140,938$140,938
IX-7 Other salaries and wagesPrograms $190,423$190,423
IX-9 Other employee benefitsPrograms $56,665$56,665
IX-10 Payroll taxesPrograms $25,767$25,767
IX-12 Advertising and promotionPrograms $259$259
IX-13 Office expensesPrograms $24,277$24,277
IX-17 TravelPrograms $3,298$3,298
IX-19 Conferences, conventions and meetingsPrograms $11,342$11,342
IX-23 InsurancePrograms $2,224$2,224
IX-24 Other expenses (24a–d)Programs $21,908 · Management $3,541$25,449
IX-24e All other expensesPrograms $1,000$1,000
IX-25 Total functional expensesPrograms $478,101 · Management $3,541 · Fundraising $0$481,642
Part X · Balance sheet $47,277 assets, 8 lines filed
Asset lines not itemized here account for $32,453; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $13,123$11,434
X-4 Accounts receivableStart of year $1,000$3,390
X-16 Total assetsStart of year $43,314$47,277
X-17 Accounts payable and accrued expensesStart of year $3,152$7,867
X-26 Total liabilitiesStart of year $3,152$7,867
X-27 Net assets without donor restrictionsStart of year $40,162$39,410
X-32 Total net assets or fund balancesStart of year $40,162$39,410
X-33 Total liabilities and net assetsStart of year $43,314$47,277
Part XI · Reconciliation of net assets $39,410 net assets at year end
XI-1 Total revenue$480,890
XI-2 Total expenses$481,642
XI-3 Revenue less expenses−$752
XI-4 Net assets at start of year$40,162
XI-10 Net assets at end of year$39,410

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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