Harmony Community Healthcare

Nonprofit profile at a glance

EIN
410711606
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Harmony, MN, USA
Phone
5078866544
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$4,736,724
Expenses
$4,857,957
Assets
$2,032,040
Liabilities
$899,843

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

Leadership & pay

16 people listed

Executive titles in this filing

  • CHARLES JOHNSON (BOD, VICE PRESIDENT, DIRECTOR, BUSINESS HEALTH GROWTH)
  • VICKIE BAKALARS (BOD, PRESIDENT, CLINICAL OPERATIONS DIRECTOR)
  • SCOTT RATHGABER MD (CEO)

Highest reported compensation

  • SCOTT RATHGABER MD (CEO): $1,397,550 total reported compensation
  • JOHN CEELEN (CHIEF FINANCIAL OFFICER): $782,368 total reported compensation
  • BRENDA MOSER (FINANCE ADMINISTRATOR): $231,782 total reported compensation

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

Overview

Mission

Harmony community healthcare is committed to enhancing the quality of life of those we service.

What it reported doing in 2024

The oragnization provides housing and nursing care to the elderly by operating a 42-bed nursing facility in harmony, mn. During fy25, there were 10,999 resident days.

Operating model

Revenue model
Other-operating. 92% 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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 64
  • Accountability: 47
  • Sustainability: 20
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.4%; rating input score 72
  • Program expense ratio: 70.6%; rating input score 71
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 10th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 33.3%; rating input score 33; 7th 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: Fail
    • 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: Pass

Sustainability

  • Operating margin: -2.6%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 0.42; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0.44; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 17.7%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 3.7% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 23rd percentile among comparable filings

Details

  • Where the money goes: 72.4% of revenue deployed · 70.6% of spending went to programs
  • Governance: 2 of 6 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $3.4M in reported program spending
  • Leadership: top reported pay $1.4M · 16 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $977K reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 31 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.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Independent voting board scored 33/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Sustainability: Operating margin scored 25/100.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.