Daughters of Sarah Nursing Center

What it reported doing in 2024

Daughters of sarah nursing center's ("daughters") mission to enhance the quality of life, assure the safety and dignity, and foster the independence of those we serve through residential, personal care, health and other services, consistent with jewish values and traditions is accomplished through the operation of a skilled nursing facility licensed by the New York state department of health. Daughters is a 210 bed facility providing 24-hour care for frail and disabled seniors, most of whom are indigent. (it is estimated that, on average, 54% of our residents receive benefits through the medicaid program.) by meeting all of their nursing and personal care needs, residents are able to live and age in a dignified, respectful and self-independent manner approprpriate to their health condition and personal requirements. Programs that all meld to achieve our goal include: round the clock nursing care, social service coordination, medical services appropriate to their care needs, kosher meals prepared in accordance with jewish dietary laws, daily activity programming for both physical and mental stimulation appropriate to resident acuity levels (including specialized dementia / memory loss care designed for each resident's individual needs), regular entertainment programs, weekly jewish sabbath services, christian services, religious chaplainacy services, celebration of all jewish holidays (and coordination of activities around the holiday themes), and other scheduled events calculated to bring happiness to the lives of our residents. Further, daughters specializes in offering a short-term rehabilitation program for persons in need of in-house rehabilitation and, on a limited basis, outpatient therapy for a short period of time after a health incident, with the expectation that they can return home to their regular lives. Daughters also offers respite care to adults in the community. This short-term respite service provides one to thirty nights of loving, safe, medically supervised care for the senior or disabled adult who cannot be alone, and whose caregiver needs to temporarily be away from home. Respite care is a community based alternative to prevent or delay admission to a nursing home. Daughters is committed to care for residents during the final phases of life through a palliative care program offered to residents and families. This program enables residents and families to live with dignity and honor during the time of terminal illness and loss.

Financial Efficiency

• Mission deployment rate: 76.9%; rating input score 77
• Program expense ratio: 89.6%; rating input score 90
• Fundraising efficiency: Limited

Transparency & Controls

• Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
• Pay-setting controls: 6 of 6 controls in place; rating input score 100
  • Compensation committee: Pass
  • Independent consultant: Pass
  • Other Form 990s reviewed: Pass
  • Written employment contract: Pass
  • 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: 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: Pass
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Fail
  • Independent financial-statement audit: Pass

Sustainability

• Operating margin: 10.2%; rating input score 68; 68th percentile among comparable filings
• Total-asset coverage ratio: 1.84; rating input score 59; 59th percentile among comparable filings
• Liabilities to assets ratio: 0.09; rating input score 75; 75th percentile among comparable filings
• Officer compensation ratio: 5.7%; rating input score 45; 45th percentile among comparable filings

Growth

• Program expense growth: 2.6% per year; rating input score 100; 23rd percentile among comparable filings
• Revenue growth: 2.5% per year; rating input score 100; 22nd percentile among comparable filings
• Asset growth: 2.1% per year; rating input score 100; 18th percentile among comparable filings