Graceville Health Center
Nonprofit profile at a glance
- EIN
- 410726173
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024, Form 990-T 2023
- Location
- Graceville, MN, USA
- Phone
- 3207487223
- Rating
- 73
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Hospital, General
- Affiliation
- Christianity
Reported finances
- Revenue
- $13,111,980
- Expenses
- $13,080,647
- Assets
- $6,757,147
- Liabilities
- $7,024,171
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
24 people listed
Highest reported compensation
- BENJAMIN SMITH MD (BOARD DIRECTOR/RELATED ORG PHYSICIAN): $1,788,790 total reported compensation
- TRACI MORRIS (TREASURER/REL ORG CHIEF FINCL OFF): $1,199,416 total reported compensation
- MICHAEL WATTERS (SECRETARY/REL ORG CHIEF LEGAL OFF): $924,527 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Throughout essentia health, we are called to make a healthy difference in people's lives. As a member of the essentia health family, graceville health center's mission as a catholic, benedictine sponsored facility is to promote christ's ministry of holistic healing for all human life with special concern for the poor and powerless.
What it reported doing in 2024
Graceville health center, dba essentia health holy trinity hospital, is created and organized exclusively for charitable, religious, educational, and scientific purposes. More specifically, essentia health holy trinity hospital is created and organized to own, maintain, operate and conduct, directly or indirectly, and to assist and coordinate activities of facilities for health care, education, care for the aged and social services in accordance with the charitable works tradition of the roman catholic church.essentia health holy trinity hospital has a critical access hospital with 15 licensed beds and multi-specialty clinic serving big stone and traverse counties in Minnesota and roberts county in eastern South Dakota. The hospital is a level iv trauma center and offers emergency care 24 hours a day. Essentia health holy trinity hospital offers inpatient and outpatient services including imaging/radiology, lab, surgery, and rehabilitation. In addition, essentia health holy trinity hospital has a skilled nursing facility with 40 licensed beds.essentia health holy trinity hospital employs approximately 60 full time equivalents. The hospital provided nearly 300 hospital patient days and over 7,000 outpatient visits during the fiscal year ended june 30, 2025. The clinic had nearly 5,000 encounters and the skilled nursing facility provided over 7,000 resident days during the same time period.during the fiscal year ended june 30, 2025, essentia health holy trinity hospital provided the following community benefits: $35,000 in charity care, $85,000 costs in excess of medicaid payments, $32,000 in community services and, $4,000 in health profession education.essentia health is the parent organization of an integrated health system that includes this organization and all entities that are owned or controlled, directly or indirectly, by essentia health (collectively, the "system or "essentia health").
Operating model
- Revenue model
- Earned-program. 97% 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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 70
- Transparency & Controls: 82
- Accountability: 71
- Sustainability: 22
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 79%; rating input score 79
- Program expense ratio: 79.2%; rating input score 79
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 10th 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: 84.1%; rating input score 84; 18th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 50%; rating input score 50; 8th 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: 0.2%; rating input score 33; 33rd percentile among comparable filings
- Total-asset coverage ratio: 0.52; rating input score 16; 16th percentile among comparable filings
- Liabilities to assets ratio: 1.04; rating input score 5; 5th percentile among comparable filings
- Officer compensation ratio: 13.8%; rating input score 10; 10th percentile among comparable filings
Growth
- Program expense growth: 3.2% per year; rating input score 100; 27th percentile among comparable filings
- Revenue growth: 2.9% per year; rating input score 100; 24th percentile among comparable filings
- Asset growth: 5.1% per year; rating input score 100; 36th percentile among comparable filings
Details
- Where the money goes: 79% of revenue deployed · 79.2% of spending went to programs
- Governance: 4 of 8 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $10.4M in reported program spending
- Leadership: top reported pay $1.8M · 24 people listed · 3 of 6 pay-setting controls reported
- Consistency: 36 of 37 current checks pass · 1 finding to review
- Schedules: 10 filed schedules · includes major donors, grants, executive pay, and related organizations
- Filing history: 15 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 9 filed money-flow records
- Related organizations: 29 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.
- Review — Accountability: Independent voting board scored 50/100.
- Moderate — Sustainability: Operating margin scored 33/100.
- High — Sustainability: Total-asset coverage ratio scored 16/100.
- High — Sustainability: Liabilities to assets ratio scored 5/100.
- High — Sustainability: Officer compensation ratio scored 10/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.