Ohio Eastern Star Health Care Center Inc

Nonprofit profile at a glance

EIN
311480580
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Mount Vernon, OH, USA
Phone
7403971706
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Nursing, Convalescent Facilities

Official website

Reported finances

Revenue
$7,931,114
Expenses
$10,142,761
Assets
$817,278
Liabilities
$5,207,088

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

Leadership & pay

7 people listed

Executive titles in this filing

  • MICHELE ENGELBACH (CEO)

Highest reported compensation

  • MICHELE ENGELBACH (CEO): $157,653 total reported compensation
  • DARCY BUSSARD (CONTROLLER): $97,712 total reported compensation
  • KATIE WILSON (CONTROLLER - PART YEAR): $26,527 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 campus of the Ohio eastern star home is dedicated to leading the way into the future while providing the highest quality of services and enriching the lives of all we serve. Our innovation and adaptability support our environment for growth and promotes our commitment to being an industry leader.

What it reported doing in 2024

Operates an 86-bed skilled nursing facility providing care to the elderly residents.

Operating model

Revenue model
Earned-program. 99% 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 - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 58
  • Accountability: 91
  • Sustainability: 13
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 80.1%; rating input score 80
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 5th 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: 100%; rating input score 100; 63rd 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: -27.9%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 0.08; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 6.37; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 0.1%; rating input score 83; 83rd percentile among comparable filings

Growth

  • Program expense growth: 2.5% per year; rating input score 100; 25th percentile among comparable filings
  • Revenue growth: 0.4% per year; rating input score 100; 13th percentile among comparable filings
  • Asset growth: -10.1% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 80.1% of spending went to programs
  • Governance: 2 of 2 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $8.1M in reported program spending
  • Leadership: top reported pay $158K · 7 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $11.5M reported
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 2 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.
  • High — Sustainability: Operating margin scored 5/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.