Cumberland Healthcare

Legal name: Cumberland Memorial Hospital Inc

Nonprofit profile at a glance

EIN
390831153
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
Cumberland, WI, US
Phone
715-822-7500
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Hospital, General

Official website

Reported finances

Revenue
$36,711,713
Expenses
$37,819,085
Assets
$64,959,292
Liabilities
$45,521,273

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

Leadership & pay

16 people listed

Executive titles in this filing

  • EMILY DILLEY (CEO)
  • MICHAEL GUTSCH (FORMER CEO)

Highest reported compensation

  • DR ADAM NETER (PHYSICIAN): $489,472 total reported compensation
  • DR TYLER MILLER (PHYSICIAN): $466,753 total reported compensation
  • DR AMY BAIR (GENERAL SURGEON): $438,628 total reported compensation

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

Overview

Mission

At Cumberland Healthcare, we are committed to providing expert surgical care with a focus on safety, precision, and personalized treatment.

What it reported doing in 2024

Cumberland memorial hospital, inc. D/b/a cumberland healthcare (the organization") is an independent, nonprofit, facility that serves northwest Wisconsin. The organization operates a hospital (cumberland memorial hospital) and two rural health clinics (located in cumberland and turtle lake). Cumberland memorial hospital became a critical access hospital on august 19, 2005, licensed for 25 acute care beds. Services include, but are not limited to, inpatient services, emergency services, pharmacy - inpatient and retail, therapy (physical, occupational and speech), wound care, chemotherapy, radiology, lab, ambulance service and general surgery. During fiscal year 2025, acute care days totaled 739, swing bed days totaled 821. The organization provided 66 inpatient and 264 outpatient surgeries along with 304 scope procedures. There were also 3,726 emergency room visits, 75,093 lab tests, and 895 ambulance runs. Total radiology exams were 9,126.

Operating model

Revenue model
Other-operating. 97% of the money available for current operations came from other operating 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 79
  • Accountability: 100
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.6%; rating input score 87
  • Program expense ratio: 84.5%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 1.72; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.7; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 7.8%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 4.1% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: 4.1% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 10.9% per year; rating input score 100; 68th percentile among comparable filings

Details

  • What they do: 4 programs and campaigns described on the official site · 2 operating locations identified
  • Where the money goes: 86.6% of revenue deployed · 84.5% of spending went to programs
  • Governance: 7 of 7 board members independent · 9 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $32M in reported program spending
  • Leadership: top reported pay $489K · 16 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $3.3M reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 15 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Sustainability: Operating margin scored 21/100.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.