Loudoun Nursing and Rehabilitation Center

Nonprofit profile at a glance

EIN
541361310
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Fairfax, VA, USA
Phone
7038586000
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Nursing, Convalescent Facilities

Reported finances

Revenue
$396
Expenses
$491,581
Assets
$0
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • J STEPHEN JONES MD (PRESIDENT/CEO)
  • SUSAN CARROLL (PRESIDENT ILH)

Highest reported compensation

  • J STEPHEN JONES MD (PRESIDENT/CEO): $6,579,453 total reported compensation
  • JOHN GAUL (SECRETARY/CHIEF LEGAL OFFICER): $1,788,448 total reported compensation
  • SUSAN CARROLL (PRESIDENT ILH): $1,360,967 total reported compensation

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

Overview

Mission

The organization's mission was to deliver physical and rehabilitation medical and related services and skilled and long term nursing dedicated to providing quality care and improving the health of the diverse communities it serves. Lnrc promotes and conducts specific research and educational activities related to the care of the sick and injured. Lnrc delivered services as part of an integrated health system (inova health system) and coordinated its services and activities with the system to meet the healthcare needs of the residents of loudoun county and the neighboring communities.

What it reported doing in 2024

Inova loudoun nursing and rehabilitation center (lnrc) was part of the inova health system (under inova health care services) whose mission was to provide safe, progressive, high quality care to residents in a homelike environment. The facility is a 100-bed not-for-profit long-term care facility designed specifically to meet the needs of the increasing elderly population while promoting the residents' highest practicable physical, mental, and psychosocial well-being. Services and activities were coordinated with inova to meet the healthcare needs of the residents of loudoun county, Virginia and the neighboring communities.as of march 31, 2023, lnrc finalized an agreement to affect the sale of lnrc and concluded their services under inova loudoun hospital. Lnrc was closed on december 24, 2024.

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

MIXED - 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 few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 60
  • Accountability: 32
  • Sustainability: 1
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 84.2%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -124,036.6%; rating input score 0; 0th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 118.2%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: -6.5% per year; rating input score 0; 35th percentile among comparable filings
  • Revenue growth: -5.2% per year; rating input score 0; 43rd percentile among comparable filings
  • Asset growth: -7.8% per year; rating input score 0; 16th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 84.2% of spending went to programs
  • Governance: 0 of 3 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $414K in reported program spending
  • Leadership: top reported pay $6.6M · 5 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 16 of 16 current checks pass
  • Schedules: 6 filed schedules · includes executive pay
  • Filing history: 11 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 4 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 — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.