Christian Rest Home Association
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Offers skilled nursing, supportive care, and housing for adults. For fiscal year 2025 it reported $18.1M in revenue, $18.6M in expenses, and $22.3M in net assets.Pt I
Summary of the Filing
Where the work happens
Provided skilled nursing services to approximately 210 individuals during the fiscal year. About 80% of the individuals are medicaid recipients, having exhausted their financial resources. 5% of the individuals received rehabilitation services under MEDICARE/MEDICARE advantage and 15% of the individuals were self or private pay.
Provided assisted living services to approximately 40 individuals during the fiscal year. Individuals may receive discounted services if they exhaust their financial resources. The discount given would be based on the individual's monthly income. The reduction in monthly fees typically range from 30-70% from stated rates.
Provided senior housing to approximately 40 individuals during the fiscal year. About 5% of the individuals received discounted services because they exhausted their financial resources. The discount given was based on the individual's monthly income. The reduction in monthly fees ranged from 10-30% from stated rates.
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Identity & Classification
Governance & Policies
Officers, Directors & Key Employees
Esther Heerema’s $209K as Administrator is at the 23rd percentile of top reported officer pay among 2900 $10–100M health care 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 · 8 named individuals · Part VII
| Name | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 |
|---|---|---|---|---|---|---|
| Esther Heerema | $209,070 | $140,145 | $121,577 | $116,513 | $106,007 | — |
| Todd Nyeholt | — | $193,092 | $184,471 | $178,231 | $162,816 | $149,871 |
| James Horjus | $163,200 | $155,791 | $138,088 | $131,948 | $123,848 | $107,766 |
| Gayle Dykema | $125,285 | $110,369 | $102,812 | — | — | — |
| Nancy Allen | $119,498 | — | — | — | — | — |
| Cheryl Mayer | $109,806 | — | — | — | — | — |
| Andrew Syswerda | — | $109,281 | — | — | — | — |
| Jessica Wall | — | — | $106,047 | — | — | — |
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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Statement of Revenue
Statement of Functional Expenses
Balance Sheet
Financial Metrics
Same NTEE category, revenue band, and state where available. Descriptive — not a grade.
| Metric | This org | Peer median | Percentile |
|---|---|---|---|
| Program ratio | 94% | — | — |
| Overhead ratio | 5% | — | — |
| Fundraising cost ratio | 4% | — | — |
| Revenue growth | -0% | — | — |
| Legal fee ratio | 0% | — | — |
| Accounting fee ratio | 0% | — | — |
Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.
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