Provide skilled and basic nursing care, supportive care, and residential care to adult persons

501(c)(3) charity; gifts are tax-deductible.
95¢ of each $1 spent went to programs.
$258K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2020 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $696K a year · 4% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
95%
of spending
Looks good: 95% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$258K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
5 mo
of spending, in cash
Plus $11.2M in investments, Pt X · Ln 11–13
Looks good: 4.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $35K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2.6M
12% of total assets
Looks good: liabilities are 12% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$15.4M
Spent
$14.8M
To programs
95%
Net assets
$18.8M
By yearFY2020–FY2025
Revenue
$15.4M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$15.4M
FY2021$16.5M
FY2022$16.4M
FY2023$14.4M
FY2024$18.2M
FY2025$18.1M
Expenses
$14.8M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$14.8M
FY2021$14.8M
FY2022$14.3M
FY2023$15.8M
FY2024$16.6M
FY2025$18.6M
Net assets
$18.8M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$18.8M
FY2021$20.4M
FY2022$22.2M
FY2023$20.8M
FY2024$22.6M
FY2025$22.3M

From the FY2020 Form 990 (year ending May 2020) · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1946.

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

Where the money goes

95 cents of each dollar spent went to programs.

Program services 95% · $14.1M Management & general 5% · $681K Fundraising 0% · $66K

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

16 people listed on the 990; $258K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Administrator
$149,871Pt VII · Sec A
Business Manager
$107,766Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Esther Heerema’s $209K as Administrator is at the 23rd percentile of top reported officer pay among 2901 $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

NameFY2025FY2024FY2023FY2022FY2021FY2020
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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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 15aYes

Programs and updates

Offers skilled nursing, supportive care, and housing for adults.

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Provided by the organization

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3 programs · $14.1M · in their own filed words · FY2019
01

Provided skilled nursing services to approximately 165 individuals during the fiscal year.

$11.9Mprogram expense
02

Provided assisted living services to approximately 40 individuals during the fiscal year.

$1.2Mprogram expense
03

Provided senior housing to approximately 50 individuals during the fiscal year.

$952Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$35K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$15.4M
Ln 12
Fees for servicesLn 2g$14.3M
Gifts and grantsLn 1h$480K
Other incomeLn 4–11$428K
Money outPt IX
$14.8M
Ln 25
Programscol B$14.1M
Managementcol C$681K
Fundraisingcol D$66K
Owns and owesPt X
$18.8M
net assets · Ln 32
Cash and savingsLn 1–2$5.7M
Total assetsLn 16$21.4M
LiabilitiesLn 26$2.6M
PeoplePt VI, VII
16
listed · VII A
PaidVII A2
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$480K
Fees for servicesLn 2g$14.3M
Investment incomeLn 3$210K
Other incomeLn 4–11$428K
Gains on assetsLn 7$13K
Total revenueLn 12$15.4M
Assets in detailPt X, end of year
SavingsLn 2$5.7M
Cash and savings togetherLn 1–2$5.7M
InvestmentsLn 11–13$11.2M
Land, buildings, equipmentLn 10c$3.4M
Total assetsLn 16$21.4M
LiabilitiesLn 26$2.6M
Net assetsLn 32$18.8M
OperationsPt I, VI
EmployeesI 5428
VolunteersI 6190
Fiscal year endsHeaderMay
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$3.5M$5.7M
InvestmentsLn 11–13$10.8M$11.2M
Land, buildings, equipmentLn 10c$3.3M$3.4M
Total assetsLn 16$18.7M$21.4M
LiabilitiesLn 26$638K$2.6M
Net assetsLn 32$18.1M$18.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$326K$326K
Other salaries and wagesLn 7$7.9M$7.7M$204K$36K
Pension plan contributionsLn 8$162K$162K
Other employee benefitsLn 9$834K$785K$42K$7K
Payroll taxesLn 10$576K$576K
Management feesLn 11a$322K$322K
Legal feesLn 11b$8K$2K$6K
Accounting feesLn 11c$47K$47K
Professional fundraising feesLn 11e$10K$10K
Other fees for servicesLn 11g$673K$673K
Advertising and promotionLn 12$13K$13K
Office expensesLn 13$136K$94K$42K
Information technologyLn 14$48K$44K$4K
OccupancyLn 16$415K$408K$8K
TravelLn 17$5K$5K
Depreciation, depletion and amortizationLn 22$301K$298K$3K
InsuranceLn 23$87K$87K
Other expenses (24a–d)Ln 24$2.9M$2.9M
All other expensesLn 24e$50K$50K
Total functional expensesLn 25$14.8M$14.1M$681K$66K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $18.1M$18.6M−$425K$22.3M 990 PDF
FY2024 $18.2M$16.6M$1.6M$22.6M 990 PDF
FY2023 $14.4M$15.8M−$1.4M$20.8M 990 PDF
FY2022 $16.4M$14.3M$2.1M$22.2M 990 PDF
FY2021 $16.5M$14.8M$1.7M$20.4M 990 PDF
FY2020 Viewing $15.4M$14.8M$568K$18.8M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $15,387,110 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $470,065$479,552
I-9 Program service revenuePrior year $14,030,818$14,268,851
I-10 Investment incomePrior year $149,107$210,233
I-11 Other revenuePrior year $333,703$428,474
I-12 Total revenuePrior year $14,983,693$15,387,110
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $9,516,925$9,801,504
I-16a Professional fundraising feesPrior year $9,860$10,155
I-17 Other expensesPrior year $5,010,996$5,007,670
I-18 Total expensesPrior year $14,537,781$14,819,329
I-19 Revenue less expensesPrior year $445,912$567,781
Part VI · Governance 12 of 12 board members independent, no flags
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $15,387,110 across 9 lines filed
VIII-1d Related organizations$250,000
VIII-1f All other contributions, gifts and grants$229,552
VIII-1h Total contributions, gifts and grants$479,552
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $14,268,851$14,268,851
VIII-3 Investment incomeExcluded from tax $197,573$197,573
VIII-6 Net rental income or lossExcluded from tax $26,911$26,911
VIII-7 Net gain or loss on sales of assetsExcluded from tax $12,660$12,660
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $401,563$401,563
VIII-12 Total revenueRelated to mission $14,268,851 · Unrelated business $0 · Excluded from tax $638,707$15,387,110
Part IX · Statement of functional expenses $14,819,329 across 19 lines filed
IX-5 Pay of current officers, directors and key staffManagement $326,040$326,040
IX-7 Other salaries and wagesPrograms $7,662,523 · Management $204,106 · Fundraising $36,213$7,902,842
IX-8 Pension plan contributionsPrograms $161,974$161,974
IX-9 Other employee benefitsPrograms $785,195 · Management $42,388 · Fundraising $6,881$834,464
IX-10 Payroll taxesPrograms $576,184$576,184
IX-11a Management feesPrograms $321,685$321,685
IX-11b Legal feesPrograms $1,840 · Management $5,758$7,598
IX-11c Accounting feesManagement $46,590$46,590
IX-11e Professional fundraising feesFundraising $10,155$10,155
IX-11g Other fees for servicesPrograms $672,518$672,518
IX-12 Advertising and promotionFundraising $12,545$12,545
IX-13 Office expensesPrograms $94,097 · Management $41,519$135,616
IX-14 Information technologyPrograms $43,930 · Management $3,665$47,595
IX-16 OccupancyPrograms $407,755 · Management $7,632$415,387
IX-17 TravelPrograms $4,722$4,722
IX-22 Depreciation, depletion and amortizationPrograms $298,455 · Management $3,015$301,470
IX-23 InsurancePrograms $86,606$86,606
IX-24 Other expenses (24a–d)Programs $2,905,338$2,905,338
IX-24e All other expensesPrograms $50,000$50,000
IX-25 Total functional expensesPrograms $14,072,822 · Management $680,713 · Fundraising $65,794$14,819,329
Part X · Balance sheet $21,398,094 assets, 13 lines filed
X-2 Savings and temporary cash investmentsStart of year $3,493,108$5,718,835
X-4 Accounts receivableStart of year $817,096$904,768
X-9 Prepaid expenses and deferred chargesStart of year $248,825$172,751
X-10c Land, buildings and equipment, netStart of year $3,328,794$3,424,168
X-12 Other securitiesStart of year $10,836,539$11,177,572
X-16 Total assetsStart of year $18,724,362$21,398,094
X-17 Accounts payable and accrued expensesStart of year $585,757$658,901
X-19 Deferred revenue$451,778
X-25 Other liabilitiesStart of year $51,815$166,068
X-26 Total liabilitiesStart of year $637,572$2,606,747
X-27 Net assets without donor restrictionsStart of year $18,086,790$18,791,347
X-32 Total net assets or fund balancesStart of year $18,086,790$18,791,347
X-33 Total liabilities and net assetsStart of year $18,724,362$21,398,094
Part XI · Reconciliation of net assets $18,791,347 net assets at year end
XI-1 Total revenue$15,387,110
XI-2 Total expenses$14,819,329
XI-3 Revenue less expenses$567,781
XI-4 Net assets at start of year$18,086,790
XI-5 Net unrealized gains (losses) on investments$136,776
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$18,791,347

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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