Katherine Luther Residential Healthcare and Rehabilitation Center Inc

Nonprofit profile at a glance

EIN
208029261
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Clinton, NY, USA
Phone
3158535515
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Rehabilitative Medical Services

Official website

Reported finances

Revenue
$19,670,367
Expenses
$18,355,704
Assets
$9,164,257
Liabilities
$10,356,083

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

Leadership & pay

18 people listed

Executive titles in this filing

  • JEREMY RUTTER (PRESIDENT/CEO)
  • CORINA CHRYSTIE (VICE PRESIDENT OF HUMAN RESOURCES)

Highest reported compensation

  • JEREMY RUTTER (PRESIDENT/CEO): $268,736 total reported compensation
  • DONNA KELLEY (ADMINISTRATOR): $175,921 total reported compensation
  • JENEE KAWAJSZA (ADMINISTRATOR - PHCNY): $171,149 total reported compensation

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

Overview

Mission

Our mission is to promote the creation and maintenance of high-quality services and facility for people with care needs.

What it reported doing in 2024

The organization operates a 280 bed skilled nursing facility that serves mostly residents with minimal resources who receive governmental assistance.

Operating model

Revenue model
Earned-program. 86% 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 - The filed numbers largely add up and most voting board members are independent. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 79
  • Accountability: 95
  • Sustainability: 38
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64%; rating input score 64
  • Program expense ratio: 68.6%; rating input score 69
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 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: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6.7%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 0.5; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 1.13; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 6.6%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: -2.3% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -0.8% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -1.8% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 64% of revenue deployed · 68.6% of spending went to programs
  • Governance: 11 of 11 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $12.6M in reported program spending
  • Leadership: top reported pay $269K · 18 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 12 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.