Judson Care Center Inc
Nonprofit profile at a glance
- EIN
- 311203963
- IRS 990 coverage
- 2010–2022
- Forms available
- Form 990 2022
- Location
- Cincinnati, OH, USA
- Phone
- 5136625880
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Nursing, Convalescent Facilities
Reported finances
- Revenue
- $7,606,048
- Expenses
- $8,321,556
- Assets
- $6,771,572
- Liabilities
- $7,948,526
Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- CARL G MARQUETTE JR (PRESIDENT)
- MARY LOESCHE (VICE PRESIDENT)
Highest reported compensation
- BRIAN GIBBONEY (ADMINISTRATOR): $74,759 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Judson care center's mission, as a charitable, christian organization, is to use its resources to meet the housing, health care, social, physical and spiritual needs of its constituents without regards to race, color, creed, national origin, or handicap. In implementing this mission, judson care center will work cooperatively with its sponsors and other community, religious and professional organizations so as to extend and maximize its efforts. Judson care center shall seek to maintain high standards of quality in all of its programs, facilities and services through an emphasis on planning, education, fiscal accountability and volunteerism.
What it reported doing in 2022
During 2022 the organization operated a 40-bed assisted living facility, a 99-bed licensed nursing facility. During 2022 the organization provided 28,627 skilled nursing inpatient days of care.
Operating model
- Revenue model
- Earned-program. 96% 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. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 90
- Accountability: 90
- Sustainability: 25
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 94.6%; rating input score 95
- Program expense ratio: 86.5%; rating input score 86
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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; 64th percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -9.4%; rating input score 15; 15th percentile among comparable filings
- Total-asset coverage ratio: 0.81; rating input score 29; 29th percentile among comparable filings
- Liabilities to assets ratio: 1.17; rating input score 3; 3rd percentile among comparable filings
- Officer compensation ratio: 0.9%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: 0.6% per year; rating input score 100; 21st percentile among comparable filings
- Revenue growth: 0.6% per year; rating input score 100; 17th percentile among comparable filings
- Asset growth: -1.9% per year; rating input score 0; 9th percentile among comparable filings
Details
- Where the money goes: 94.6% of revenue deployed · 86.5% of spending went to programs
- Governance: 8 of 8 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $7.2M in reported program spending
- Leadership: top reported pay $75K · 7 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 4 filed schedules
- Filing history: 13 filing years from 2010 to 2022
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 5 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.
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 15/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Sustainability: Total-asset coverage ratio scored 29/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 3/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.