Brethren Care Inc

Nonprofit profile at a glance

EIN
341095056
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Ashland, OH, USA
Phone
4192891585
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Nursing, Convalescent Facilities

Official website

Reported finances

Revenue
$20,580,436
Expenses
$20,097,510
Assets
$32,900,887
Liabilities
$15,992,825

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

Leadership & pay

11 people listed

Executive titles in this filing

  • MINDY SCURLOCK (CEO)

Highest reported compensation

  • MINDY SCURLOCK (CEO): $238,977 total reported compensation
  • MATTHEW MCFARLAND (CFO): $162,654 total reported compensation

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

Overview

Mission

Brethren care, inc., which is a licensed home for the aging in the state of Ohio, operates a retirement community consisting of a 79 bed long-term nursing care facility, 26 independent living units, a 47 bed assisted living facility, a 62 apartment independent/congregate/assisted living facility and 3 five bed units for memory impaired residents. The organization provided 83,630 patient days of care in 2024 in its facilities. We serve the elderly with dignified care in gracious surroundings. Brethren care, inc. Provides reduced cost care to residents who met certain specified criteria under its charity care policy. We offer a stimulating variety of social activities and cultural programs to our residents and provide a safe and secure environment while maximizing the residents' independence and self-esteem. Brethren care, inc. Provides an ideal environment for a full and happy lifestyle.

What it reported doing in 2024

Brethren care, inc., which is a licensed home for the aging in the state of Ohio, operates a retirement community consisting of a 79 bed long-term nursing care facility, 26 independent living units, a 47 bed assisted living facility, a 62 apartment independent/congregate/assisted living facility and 3 five bed units for memory impaired residents. The organization provided83,630 patient days of care in 2024 in its facilities. We serve the elderly with dignified care in gracious surroundings. Brethren care, inc. Provides reduced cost care to residents who met certain specified criteria under its charity care policy. We offer a stimulating variety of social activities and cultural programs to our residents and provide a safe and secure environment while maximizing the residents' independence and self-esteem. Brethren care, inc. Provides an ideal environment for a full and happy lifestyle.

Operating model

Revenue model
Earned-program. 99% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some related-organization disclosures are missing and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 71
  • Accountability: 89
  • Sustainability: 49
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.2%; rating input score 88
  • Program expense ratio: 90.7%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 10th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: No; rating input score 0

Accountability

  • Independent voting board: 88.9%; rating input score 89; 21st percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 2.3%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 1.64; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.49; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 2%; rating input score 76; 76th percentile among comparable filings

Growth

  • Program expense growth: 6% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 2.6% per year; rating input score 100; 23rd percentile among comparable filings
  • Asset growth: 3% per year; rating input score 100; 23rd percentile among comparable filings

Details

  • Where the money goes: 88.2% of revenue deployed · 90.7% of spending went to programs
  • Governance: 8 of 9 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $18.2M in reported program spending
  • Leadership: top reported pay $239K · 11 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $2.3M reported
  • Consistency: 33 of 34 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 9 filed related-organization links
  • 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 — Transparency & Controls: Related-party transparency scored 0/100.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.