Memorial Community Hospital & Health System
Legal name: Memorial Community Hospital
Nonprofit profile at a glance
- EIN
- 470426285
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Blair, NE, US
- Phone
- (402) 426-4611
- Rating
- 65
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Community Health Systems
Reported finances
- Revenue
- $55,603,244
- Expenses
- $49,927,365
- Assets
- $69,743,498
- Liabilities
- $12,248,466
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
15 people listed
Executive titles in this filing
- MANUELA BANNER (PRESIDENT & CEO)
Highest reported compensation
- KEVIN SISK MD (PHYSICIAN): $522,395 total reported compensation
- SEAN ERIKSON MD (PHYSICIAN): $427,857 total reported compensation
- SANTOSH KUMAR MD (PHYSICIAN): $415,525 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To serve individuals and families with care that is professional, respectful, and centered on your needs.
What it reported doing in 2024
Memorial community hospital of blair provides the residents of blair and surrounding communities with a variety of therapy services, including physical and occupational therapy, speech therapy, sleep studies, and respiratory therapy. The therapy services revenue of $5,231,598 is the gross revenue after contractual adjustments.
Operating model
- Revenue model
- Earned-program. 93% 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. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.
Rating breakdown
- Financial Efficiency: 54
- Transparency & Controls: 64
- Accountability: 80
- Sustainability: 60
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 58.5%; rating input score 58
- Program expense ratio: 65.9%; rating input score 66
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 8th 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: 85.7%; rating input score 86; 32nd percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 10.2%; rating input score 73; 73rd percentile among comparable filings
- Total-asset coverage ratio: 1.4; rating input score 51; 51st percentile among comparable filings
- Liabilities to assets ratio: 0.18; rating input score 72; 72nd percentile among comparable filings
- Officer compensation ratio: 4.9%; rating input score 17; 17th percentile among comparable filings
Growth
- Program expense growth: 2.2% per year; rating input score 100; 16th percentile among comparable filings
- Revenue growth: 3.6% per year; rating input score 100; 28th percentile among comparable filings
- Asset growth: 2.3% per year; rating input score 100; 17th percentile among comparable filings
Details
- What they do: 5 programs and campaigns described on the official site · 3 operating locations identified
- Where the money goes: 58.5% of revenue deployed · 65.9% of spending went to programs
- Governance: 6 of 7 board members independent · 5 of 7 filing controls reported
- Programs: 4 filed program accomplishments · $32.9M in reported program spending
- Leadership: top reported pay $522K · 15 people listed · 0 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $5.7M reported
- Consistency: 32 of 33 current checks pass · 1 finding to review
- Schedules: 9 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: 6 filed money-flow records
- Related organizations: 3 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Financial Efficiency: Mission deployment rate scored 58/100.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- Review — Sustainability: Total-asset coverage ratio scored 51/100.
- Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 17/100.