Westward Heights Corp FY2020 filing

Tax-deductible

Lander, WY501(c)(3)Since 1971Health CareEIN 83-0243083Revenue $8.0M in FY2020

On file with the IRSvetterhealthservices.com/westwardheight150 Caring Way, 82520-3455 · Lander, WYTax-exempt since Sep 1980Publicly supported — 509(a)(2)

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The organization is operating as an nursing home and the mission is to provide dignity in life for people.

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
$88K 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
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 $49K a year · under 1% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$88K
to officers and key staff · 1% of spending
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$6.3M
50% of total assets
Looks good: liabilities are 50% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$8.0M
Spent
$7.2M
To programs
90%
Net assets
$6.3M
By yearFY2020–FY2024
Revenue
$8.0M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$8.0M
FY2021$8.1M
FY2022$6.6M
FY2023$7.1M
FY2024$7.6M
Expenses
$7.2M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$7.2M
FY2021$7.8M
FY2022$7.6M
FY2023$7.3M
FY2024$7.7M
Net assets
$6.3M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$6.3M
FY2021$6.8M
FY2022$5.5M
FY2023$5.6M
FY2024$5.7M

From the FY2020 Form 990 · 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 (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 1980.

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

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $6.5M Management & general 10% · $724K

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

9 people listed on the 990; $88K paid to officers and key staff.

Part VII, Section A · reportable compensation
Administrator
$88,341Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Caitlin Delbridge’s $104K as Administrator is at the 24th percentile of top reported officer pay among 3128 $1–10M 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 · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Natalie Korell———$109,591$88,341
Caitlin Delbridge$104,125$77,576$54,288——

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

Provides dignified care and a home for residents.

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1 program · $6.5M · in their own filed words · FY2020
01

Westward heights operates as a nursing home and the mission is to provide dignity in life for people.

$6.5Mprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$8.0M
Ln 12
Fees for servicesLn 2g$6.5M
Gifts and grantsLn 1h$1.3M
Investment incomeLn 3$70K
Money outPt IX
$7.2M
Ln 25
Programscol B$6.5M
Managementcol C$724K
Owns and owesPt X
$6.3M
net assets · Ln 32
Cash and savingsLn 1–2$1.3M
Total assetsLn 16$12.6M
LiabilitiesLn 26$6.3M
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.3M
Government grantsLn 1e$600K
Fees for servicesLn 2g$6.5M
Investment incomeLn 3$70K
Other incomeLn 4–11$69K
Total revenueLn 12$8.0M
Assets in detailPt X, end of year
SavingsLn 2$1.3M
Cash and savings togetherLn 1–2$1.3M
InvestmentsLn 11–13$2.2M
Land, buildings, equipmentLn 10c$8.5M
Other assetsLn 15$12K
Total assetsLn 16$12.6M
LiabilitiesLn 26$6.3M
Net assetsLn 32$6.3M
OperationsPt I, VI
EmployeesI 5165
VolunteersI 615
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
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$749K$1.3M
InvestmentsLn 11–13$2.0M$2.2M
Land, buildings, equipmentLn 10c$5.8M$8.5M
Total assetsLn 16$9.0M$12.6M
LiabilitiesLn 26$3.6M$6.3M
Net assetsLn 32$5.4M$6.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$88K$88K
Other salaries and wagesLn 7$3.2M$3.0M$232K
Other employee benefitsLn 9$699K$650K$49K
Payroll taxesLn 10$434K$404K$30K
Management feesLn 11a$272K$272K
Legal feesLn 11b$37K$36K$1K
Accounting feesLn 11c$18K$17K$702
Other fees for servicesLn 11g$668K$641K$27K
Office expensesLn 13$17K$2K$14K
OccupancyLn 16$109K$88K$21K
InterestLn 20$89K$89K
Depreciation, depletion and amortizationLn 22$305K$305K
InsuranceLn 23$59K$47K$12K
Other expenses (24a–d)Ln 24$1.1M$1.0M$20K
All other expensesLn 24e$145K$100K$45K
Total functional expensesLn 25$7.2M$6.5M$724K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $7.6M$7.7M−$85K$5.7M 990 PDF
FY2023 $7.1M$7.3M−$176K$5.6M 990 PDF
FY2022 $6.6M$7.6M−$1.0M$5.5M 990 PDF
FY2021 $8.1M$7.8M$276K$6.8M 990 PDF
FY2020 Viewing $8.0M$7.2M$771K$6.3M 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 FY2020 990 (6 parts)
Part I · Summary $7,991,085 revenue, 12 lines filed
I-8 Contributions and grants$1,315,935
I-9 Program service revenuePrior year $6,201,672$6,536,208
I-10 Investment incomePrior year $202,998$69,777
I-11 Other revenuePrior year $28,947$69,165
I-12 Total revenuePrior year $6,433,617$7,991,085
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $3,541,242$4,446,549
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $2,390,499$2,773,423
I-18 Total expensesPrior year $5,931,741$7,219,972
I-19 Revenue less expensesPrior year $501,876$771,113
Part VI · Governance 8 of 8 board members independent, 3 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $7,991,085 across 7 lines filed
VIII-1e Government grants$599,990
VIII-1f All other contributions, gifts and grants$715,945
VIII-1h Total contributions, gifts and grants$1,315,935
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $6,536,208$6,536,208
VIII-3 Investment incomeExcluded from tax $69,777$69,777
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $69,165$69,165
VIII-12 Total revenueRelated to mission $6,605,373 · Unrelated business $0 · Excluded from tax $69,777$7,991,085
Part IX · Statement of functional expenses $7,219,972 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $88,341$88,341
IX-7 Other salaries and wagesPrograms $2,992,756 · Management $231,910$3,224,666
IX-9 Other employee benefitsPrograms $650,302 · Management $48,947$699,249
IX-10 Payroll taxesPrograms $403,892 · Management $30,401$434,293
IX-11a Management feesManagement $272,070$272,070
IX-11b Legal feesPrograms $35,509 · Management $1,480$36,989
IX-11c Accounting feesPrograms $16,848 · Management $702$17,550
IX-11g Other fees for servicesPrograms $641,377 · Management $26,724$668,101
IX-13 Office expensesPrograms $2,249 · Management $14,476$16,725
IX-16 OccupancyPrograms $88,194 · Management $21,000$109,194
IX-20 InterestPrograms $89,081$89,081
IX-22 Depreciation, depletion and amortizationPrograms $305,479$305,479
IX-23 InsurancePrograms $47,102 · Management $11,775$58,877
IX-24 Other expenses (24a–d)Programs $1,034,902 · Management $19,878$1,054,780
IX-24e All other expensesPrograms $99,758 · Management $44,819$144,577
IX-25 Total functional expensesPrograms $6,495,790 · Management $724,182 · Fundraising $0$7,219,972
Part X · Balance sheet $12,619,231 assets, 14 lines filed
Asset lines not itemized here account for $76,253; see the IRS return.
X-2 Savings and temporary cash investmentsStart of year $748,975$1,333,079
X-4 Accounts receivableStart of year $414,791$497,560
X-8 Inventories for sale or useStart of year $13,000$16,000
X-9 Prepaid expenses and deferred chargesStart of year $12,785$39,419
X-10c Land, buildings and equipment, netStart of year $5,761,204$8,474,155
X-12 Other securitiesStart of year $1,982,316$2,170,449
X-15 Other assetsStart of year $3,097$12,316
X-16 Total assetsStart of year $9,021,326$12,619,231
X-17 Accounts payable and accrued expensesStart of year $888,033$685,909
X-25 Other liabilitiesStart of year $3,097$12,316
X-26 Total liabilitiesStart of year $3,612,555$6,321,041
X-27 Net assets without donor restrictionsStart of year $5,408,771$6,298,190
X-32 Total net assets or fund balancesStart of year $5,408,771$6,298,190
X-33 Total liabilities and net assetsStart of year $9,021,326$12,619,231
Part XI · Reconciliation of net assets $6,298,190 net assets at year end
XI-1 Total revenue$7,991,085
XI-2 Total expenses$7,219,972
XI-3 Revenue less expenses$771,113
XI-4 Net assets at start of year$5,408,771
XI-5 Net unrealized gains (losses) on investments$118,306
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$6,298,190

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

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