Bethesda of Beresford

Nonprofit profile at a glance

EIN
460225023
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Beresford, SD, USA
Phone
6057632050
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$4,588,742
Expenses
$4,021,847
Assets
$6,230,039
Liabilities
$368,347

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

17 people listed

Highest reported compensation

  • LAURA LIMOGES (REGISTERED NURSE): $118,897 total reported compensation
  • BRITNEY SENGER (ADMINISTRATOR): $88,490 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Bethesda of beresford is a christian community dedicated to the art of healing and the joy of caring.

What it reported doing in 2025

The organization provides services for the elderly through the operation of a 39-skilled bed nursing and 8-bed assisted living. In addition, the facility provides an operation of a 16-unit elderly apartment complex and an outpatient therapy department. The facility operates as a "life-line" to the surrounding community, which provides a safer environment at home for the elderly in the surrounding community. The facility is operated to meet the health and housing needs for its residents. Number of resident days 12,484; number of admissions 48.

Operating model

Revenue model
Other-operating. 98% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 90
  • Accountability: 91
  • Sustainability: 56
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.4%; rating input score 79
  • Program expense ratio: 89.5%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 12.4%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 1.55; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 5.2%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -1.2% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: 1% per year; rating input score 100; 11th percentile among comparable filings
  • Asset growth: -0.2% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 79.4% of revenue deployed · 89.5% of spending went to programs
  • Governance: 9 of 9 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $3.6M in reported program spending
  • Leadership: top reported pay $119K · 17 people listed
  • Highest-paid contractors: 5 contractors listed · $1.2M reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.