Brookings Health System Foundation
Nonprofit profile at a glance
- EIN
- 271785343
- IRS 990 coverage
- 2013–2025
- Forms available
- Form 990 2025, Form 990-EZ 2012
- Location
- Brookings, SD, USA
- Phone
- 6056968855
- Rating
- 72
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Fund Raising and/or Fund Distribution
Reported finances
- Revenue
- $358,898
- Expenses
- $248,302
- Assets
- $1,347,458
- Liabilities
- $4,471
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- Tara Mills (President)
- Karin Emery (Vice president)
People named in this filing
- Tara Mills (President)
- Karin Emery (Vice president)
- Amber Hemmestad (Secretary)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Inspiring people to support Brookings Health System through philanthropy, recognizing the vital role of local healthcare in sustaining quality of life in our community.
What it reported doing in 2025
The organization donated $125,445 to Brookings Health System in support of its mission during 2025. Disbursements from fund balances for projects, equipment and services at Brookings Health System: - $121,953 from the Progress Lives Here capital fund; -$2,673 from the Neighborhoods at Brookview fund to support resident activities;- $720 from the General fund to provide transportation to patients in need; - $99 from the General fund to provide patients with prescription assistance. The organization issued the following funds to organizations outside of Brookings Health System: - $9,312 from the JOY fund to support local charities/scholarships; - $3,500 from the Employee Emergency fund to support employees in financial crisis;- $800 from the Unrestricted fund to support other local charities; - $528 from the Employee Fitness fund to purchase exercise software.
Operating model
- Revenue model
- Donor-supported. 82% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 89% of its reported program spending out as grants.
The verdict
SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 60
- Transparency & Controls: 84
- Accountability: 88
- Sustainability: 75
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 56.2%; rating input score 56
- Program expense ratio: 73.7%; rating input score 74
- Fundraising efficiency: $8.78 raised per $1 spent on fundraising; rating input score 34; 34th percentile among comparable filings
Transparency & Controls
- Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 76.8%; rating input score 77; 50th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 30.8%; rating input score 81; 81st percentile among comparable filings
- Total-asset coverage ratio: 5.43; rating input score 81; 81st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 46; 46th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: -8.8% per year; rating input score 0; 12th percentile among comparable filings
- Revenue growth: -4% per year; rating input score 0; 10th percentile among comparable filings
- Asset growth: 5% per year; rating input score 100; 44th percentile among comparable filings
Details
- Where the money goes: 56.2% of revenue deployed · 73.7% of spending went to programs
- Governance: 7 of 7 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $183K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 22 of 24 current checks pass · 2 findings to review
- Schedules: 6 filed schedules · includes major donors and grants
- Filing history: 10 filing years from 2013 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 1 filed related-organization link
- 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 — Financial Efficiency: Mission deployment rate scored 56/100.
- Moderate — Financial Efficiency: Fundraising efficiency scored 34/100.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 46/100.