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

501(c)(3) charity; gifts are tax-deductible.
94¢ of each $1 spent went to programs.
$393K 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

FY2021 · 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
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$393K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
5 mo
of spending, in cash
Looks good: 5.0 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
$1.1M
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$16.5M
+7% vs prior year
Spent
$14.8M
To programs
94%
Net assets
$20.4M
By yearFY2020–FY2025
Revenue
$16.5M
FY2021▲ +7%
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
FY2021-0.2%
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
$20.4M
FY2021▲ +9%
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 FY2021 Form 990 (year ending May 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 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

94 cents of each dollar spent went to programs.

Program services 94% · $13.9M Management & general 5% · $774K Fundraising 0% · $73K

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

17 people listed on the 990; $393K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Administrator
$162,816Pt VII · Sec A
Business Manager
$123,848Pt VII · Sec A
Assistant Administrator
$106,007Pt VII · Sec A
President - Part Year
$0Pt VII · Sec A
Vice President/President
$0Pt VII · Sec A
Board Member/Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$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 · $13.9M · in their own filed words · FY2020
01

Provided skilled nursing services to approximately 130 individuals during the fiscal year. About 82% of the individuals are medicaid recipients, having exhausted their financial resources; 1% of the individuals received rehabilitation services under MEDICARE/MEDICARE advantage; 17% of the individuals were self or private pay.

$11.9Mprogram expense
02

Provided assisted living services to approximately 40 individuals during the fiscal year. About 10% 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 30-70% from stated rates.

$1.2Mprogram expense
03

Provided senior housing to approximately 40 individuals during the fiscal year. About 1% 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 15-30% from stated rates.

$843Kprogram 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 FY2021 990, line by line.

1The main four
Money inPt VIII
$16.5M
Ln 12
Fees for servicesLn 2g$11.7M
Gifts and grantsLn 1h$4.2M
Other incomeLn 4–11$481K
Money outPt IX
$14.8M
Ln 25
Programscol B$13.9M
Managementcol C$774K
Fundraisingcol D$73K
Owns and owesPt X
$20.4M
net assets · Ln 32
Cash and savingsLn 1–2$6.2M
Total assetsLn 16$21.5M
LiabilitiesLn 26$1.1M
PeoplePt VI, VII
17
listed · VII A
PaidVII A3
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.2M
Government grantsLn 1e$3.7M
Fees for servicesLn 2g$11.7M
Investment incomeLn 3$137K
Other incomeLn 4–11$481K
Gains on assetsLn 7−$19K
Total revenueLn 12$16.5M
Assets in detailPt X, end of year
SavingsLn 2$6.2M
Cash and savings togetherLn 1–2$6.2M
InvestmentsLn 11–13$11.2M
Land, buildings, equipmentLn 10c$3.3M
Total assetsLn 16$21.5M
LiabilitiesLn 26$1.1M
Net assetsLn 32$20.4M
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 FY21End FY21
Cash and savingsLn 1–2$5.7M$6.2M
InvestmentsLn 11–13$11.2M$11.2M
Land, buildings, equipmentLn 10c$3.4M$3.3M
Total assetsLn 16$21.4M$21.5M
LiabilitiesLn 26$2.6M$1.1M
Net assetsLn 32$18.8M$20.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$341K$341K
Other salaries and wagesLn 7$7.9M$7.6M$237K$40K
Pension plan contributionsLn 8$166K$166K
Other employee benefitsLn 9$1.4M$1.3M$95K$11K
Payroll taxesLn 10$472K$472K
Management feesLn 11a$314K$314K
Legal feesLn 11b$7K$915$6K
Accounting feesLn 11c$40K$40K
Professional fundraising feesLn 11e$10K$10K
Other fees for servicesLn 11g$536K$536K
Advertising and promotionLn 12$12K$12K
Office expensesLn 13$106K$62K$44K
Information technologyLn 14$47K$47K
OccupancyLn 16$404K$396K$7K
TravelLn 17$1K$1K
Depreciation, depletion and amortizationLn 22$311K$308K$3K
InsuranceLn 23$95K$95K
Other expenses (24a–d)Ln 24$2.6M$2.6M
All other expensesLn 24e$50K$50K
Total functional expensesLn 25$14.8M$13.9M$774K$73K

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 Viewing $16.5M$14.8M$1.7M$20.4M 990 PDF
FY2020 $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 J · Pay O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $16,485,608 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $479,552$4,162,034
I-9 Program service revenuePrior year $14,268,851$11,705,482
I-10 Investment incomePrior year $210,233$136,937
I-11 Other revenuePrior year $428,474$481,155
I-12 Total revenuePrior year $15,387,110$16,485,608
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 $9,801,504$10,303,195
I-16a Professional fundraising feesPrior year $10,155$10,460
I-17 Other expensesPrior year $5,007,670$4,480,328
I-18 Total expensesPrior year $14,819,329$14,793,983
I-19 Revenue less expensesPrior year $567,781$1,691,625
Part VI · Governance 11 of 11 board members independent, no flags
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
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 $16,485,608 across 10 lines filed
VIII-1d Related organizations$250,000
VIII-1e Government grants$3,688,547
VIII-1f All other contributions, gifts and grants$223,487
VIII-1h Total contributions, gifts and grants$4,162,034
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $11,705,482$11,705,482
VIII-3 Investment incomeExcluded from tax $155,555$155,555
VIII-6 Net rental income or lossExcluded from tax $38,347$38,347
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$18,618−$18,618
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $442,808$442,808
VIII-12 Total revenueRelated to mission $11,705,482 · Unrelated business $0 · Excluded from tax $618,092$16,485,608
Part IX · Statement of functional expenses $14,793,983 across 19 lines filed
IX-5 Pay of current officers, directors and key staffManagement $340,583$340,583
IX-7 Other salaries and wagesPrograms $7,632,739 · Management $237,182 · Fundraising $39,961$7,909,882
IX-8 Pension plan contributionsPrograms $165,570$165,570
IX-9 Other employee benefitsPrograms $1,309,823 · Management $94,703 · Fundraising $10,655$1,415,181
IX-10 Payroll taxesPrograms $471,979$471,979
IX-11a Management feesPrograms $314,204$314,204
IX-11b Legal feesPrograms $915 · Management $6,225$7,140
IX-11c Accounting feesManagement $40,180$40,180
IX-11e Professional fundraising feesFundraising $10,460$10,460
IX-11g Other fees for servicesPrograms $536,282$536,282
IX-12 Advertising and promotionFundraising $12,205$12,205
IX-13 Office expensesPrograms $61,568 · Management $44,269$105,837
IX-14 Information technologyPrograms $47,166$47,166
IX-16 OccupancyPrograms $396,274 · Management $7,462$403,736
IX-17 TravelPrograms $1,300$1,300
IX-22 Depreciation, depletion and amortizationPrograms $308,183 · Management $3,113$311,296
IX-23 InsurancePrograms $94,618$94,618
IX-24 Other expenses (24a–d)Programs $2,556,364$2,556,364
IX-24e All other expensesPrograms $50,000$50,000
IX-25 Total functional expensesPrograms $13,946,985 · Management $773,717 · Fundraising $73,281$14,793,983
Part X · Balance sheet $21,492,879 assets, 13 lines filed
X-2 Savings and temporary cash investmentsStart of year $5,718,835$6,174,601
X-4 Accounts receivableStart of year $904,768$656,866
X-9 Prepaid expenses and deferred chargesStart of year $172,751$159,775
X-10c Land, buildings and equipment, netStart of year $3,424,168$3,260,048
X-12 Other securitiesStart of year $11,177,572$11,241,589
X-16 Total assetsStart of year $21,398,094$21,492,879
X-17 Accounts payable and accrued expensesStart of year $658,901$643,428
X-19 Deferred revenueStart of year $451,778$0
X-25 Other liabilitiesStart of year $166,068$450,459
X-26 Total liabilitiesStart of year $2,606,747$1,093,887
X-27 Net assets without donor restrictionsStart of year $18,791,347$20,398,992
X-32 Total net assets or fund balancesStart of year $18,791,347$20,398,992
X-33 Total liabilities and net assetsStart of year $21,398,094$21,492,879
Part XI · Reconciliation of net assets $20,398,992 net assets at year end
XI-1 Total revenue$16,485,608
XI-2 Total expenses$14,793,983
XI-3 Revenue less expenses$1,691,625
XI-4 Net assets at start of year$18,791,347
XI-5 Net unrealized gains (losses) on investments−$83,980
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$20,398,992

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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