Emerald Care

Nonprofit profile at a glance

EIN
680530227
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-T 2022
Location
Wapato, WA, USA
Phone
5098773175
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Supportive Housing for Older Adults

Reported finances

Revenue
$10,197,736
Expenses
$10,163,951
Assets
$1,831,601
Liabilities
$1,019,423

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

Leadership & pay

7 people listed

Highest reported compensation

  • REBECCA BALDERAS (RN): $171,663 total reported compensation
  • BAKARY MANNEH (RN): $155,991 total reported compensation
  • CANDI HERNANDEZ (RN): $140,028 total reported compensation

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

Overview

Mission

Provide nursing home care

What it reported doing in 2024

Provide nursing home service

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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 90
  • Accountability: 86
  • Sustainability: 23
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.7%; rating input score 90
  • Program expense ratio: 90%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.3%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 0.18; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 0.56; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 8.6%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 6.5% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 5.5% per year; rating input score 100; 48th percentile among comparable filings
  • Asset growth: 6.8% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 89.7% of revenue deployed · 90% of spending went to programs
  • Governance: 9 of 9 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $9.2M in reported program spending
  • Leadership: top reported pay $172K · 7 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 12 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 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.

Key Signals

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

  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.