Community Healthcare Operator Inc

Nonprofit profile at a glance

EIN
824044919
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Windber, PA, USA
Phone
8144675505
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Nursing, Convalescent Facilities

Official website

Reported finances

Revenue
$14,127,517
Expenses
$14,944,274
Assets
$3,454,063
Liabilities
$5,680,507

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

Leadership & pay

7 people listed

Executive titles in this filing

  • STEVEN FRIEDMAN (CEO CHAIRMAN OF THE BOARD)

Highest reported compensation

  • DANIELLE SMORTO-DURERY (ADMINISTRATOR): $148,563 total reported compensation
  • SHMUEL ZYTMAN (DIRECTOR OF OPERATIONS): $130,520 total reported compensation
  • STEVEN FRIEDMAN (CEO CHAIRMAN OF THE BOARD): $50,001 total reported compensation

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

Overview

Mission

Nursing care for the elderly

What it reported doing in 2025

Windber woods nursing and rehabilitation center provides skilled and intermediate nursing care and residential living quarters to approximately 300 elderly residents.

Operating model

Revenue model
Earned-program. 100% 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 23
  • Sustainability: 15
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5.8%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 0.23; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 1.64; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 2.5%; rating input score 76; 76th percentile among comparable filings

Growth

  • Program expense growth: 8.9% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 2.6% per year; rating input score 100; 19th percentile among comparable filings
  • Asset growth: -8.5% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 5 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $149K · 7 people listed
  • Highest-paid contractors: 4 contractors listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 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 — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 9/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.