Beulah Community Nursing Home

Nonprofit profile at a glance

EIN
450277390
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Beulah, ND, USA
Phone
7018733175
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$13,050,531
Expenses
$12,764,592
Assets
$11,006,626
Liabilities
$6,578,025

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • Darrold Bertsch (President)
  • Bruce Mohl (Vice President)

Highest reported compensation

  • Blake Kragnes (Administrator): $177,803 total reported compensation
  • Kareen Kim Chiu Sia Tan (MDS Coordinator/RN): $137,818 total reported compensation
  • Christina Kuntz (Director of Nurses): $112,131 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide family-centered compassionate care in a therapeutic and safe environment, where the goal is quality of life. Knife River Care Center is dedicated to the preservation of dignity and respect to those we serve and employ. With great compassion, we strive to make excellence our standard.

What it reported doing in 2024

Beulah Community Nursing Home, d/b/a Knife River Care Center, is a licensed 86-bed Long Term Care Nursing Facility, which provides skilled nursing care to the elderly in the Beulah, North Dakota area. The facility also provides a variety of services, which include, but are not limited to, I.V. therapy, physical therapy, occupational therapy, speech therapy, and wound care. The facility provides 24-hour services of a Social Worker in order to meet the varying psychosocial needs of all residents. Knife River Care Center is a participant in the State and Federal Medicare and Medicaid programs. All costs incurred for the fiscal year were related to providing the necessary services to those individuals who required the support of a long term care facility.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 40
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.3%; rating input score 88
  • Program expense ratio: 90.9%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 85.7%; rating input score 86; 19th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.2%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 0.86; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0.6; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 3.4%; rating input score 65; 65th percentile among comparable filings

Growth

  • Program expense growth: 3.6% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 4.4% per year; rating input score 100; 38th percentile among comparable filings
  • Asset growth: -0.4% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 88.3% of revenue deployed · 90.9% of spending went to programs
  • Governance: 6 of 7 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $11.6M in reported program spending
  • Leadership: top reported pay $178K · 13 people listed
  • Highest-paid contractors: 2 contractors listed · $806K reported
  • Consistency: 35 of 35 current checks pass
  • Schedules: 8 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

Key Signals

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

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.