Cedars Nursing Care Center

Nonprofit profile at a glance

EIN
010211517
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Portland, ME, USA
Phone
2072217000
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Nursing, Convalescent Facilities

Official website

Reported finances

Revenue
$15,238,017
Expenses
$18,308,666
Assets
$51,491,318
Liabilities
$55,072,857

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

Leadership & pay

16 people listed

Executive titles in this filing

  • KATHRYN CALLNAN (PRESIDENT/CEO/TRUSTEE)

Highest reported compensation

  • KATHRYN CALLNAN (PRESIDENT/CEO/TRUSTEE): $543,151 total reported compensation
  • TIMOTHY JALBERT (CHIEF FINANCIAL OFFICER): $287,995 total reported compensation
  • KATHARINE O'NEILL (CHIEF OPERATING OFFICER): $275,204 total reported compensation

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

Overview

Mission

The cedars is a community which offers a continuum of outstanding living options for seniors. We promote quality care and service, support wellness and maximize independence. Cedars nursing care center provides long-term care to the sick and elderly.

What it reported doing in 2024

The cedars provides long-term care for the sick and elderly. Operations include 63 nursing home beds and 39 short-term rehabilitation care beds. The cedars takes pride in providing an outstanding living community with innovative care and services while empowering our staff with knowledge and opportunity. Over the years, we have been recognized from local, regional and national organizations.

Operating model

Revenue model
Earned-program. 94% 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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 71
  • Accountability: 88
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.2%; rating input score 89
  • Program expense ratio: 76.3%; rating input score 76
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 87.5%; rating input score 88; 20th 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: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -20.2%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 2.81; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 1.07; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 1.4%; rating input score 82; 82nd percentile among comparable filings

Growth

  • Program expense growth: 3.5% per year; rating input score 100; 30th percentile among comparable filings
  • Revenue growth: 2% per year; rating input score 100; 18th percentile among comparable filings
  • Asset growth: 12% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 89.2% of revenue deployed · 76.3% of spending went to programs
  • Governance: 7 of 8 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $14M in reported program spending
  • Leadership: top reported pay $543K · 16 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $2.7M reported
  • Consistency: 24 of 24 current checks pass
  • Schedules: 7 filed schedules · includes major donors, executive pay, and related organizations
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 6 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.

Key Signals

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

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 5/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.