Polinsky Medical Rehabilitation Center

Nonprofit profile at a glance

EIN
410691275
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Duluth, MN, USA
Phone
2187865390
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Rehabilitative Medical Services
Affiliation
Christianity

Official website

Reported finances

Revenue
$7,377,541
Expenses
$6,920,771
Assets
$14,082,133
Liabilities
$40,724,049

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

Leadership & pay

28 people listed

Executive titles in this filing

  • WILLIAM HEEGAARD MD (FORMER PRESIDENT)
  • KRISTA SKORUPA MD (PRESIDENT)
  • KEVIN BOREN (VICE PRESIDENT, FINANCE)

Highest reported compensation

  • TRACI MORRIS (TREASURER/REL ORG CHIEF FINCL OFF): $1,199,416 total reported compensation
  • BRADLEY BEARD (CHIEF OPERATING OFFICER): $1,179,194 total reported compensation
  • WILLIAM HEEGAARD MD (FORMER PRESIDENT): $1,098,293 total reported compensation

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

Overview

Mission

Throughout essentia health, we are called to make a healthy difference in people's lives. As a member of the essentia health family, polinsky medical rehabilitation center's mission as a catholic, benedictine sponsored facility is to promote christ's ministry of holistic healing for all human life with special concern for the poor and powerless.

What it reported doing in 2024

Polinsky medical rehabilitation center, dba essentia health polinsky medical rehabilitation center, is created and organized exclusively for charitable, religious, educational, and scientific purposes. More specifically, essentia health polinsky medical rehabilitation center is created and organized to own, maintain, operate and conduct, directly or indirectly, and to assist and coordinate activities of facilities for health care, education, care for the aged and social services in accordance with the charitable works tradition of the roman catholic church.essentia health polinsky medical rehabilitation center provides individualized, specialized medical rehabilitation to children and adults. Essentia health polinsky medical rehabilitation center offers a broad range of outpatient services for its patients, including comprehensive evaluations and treatments, physical therapy, occupational therapy, and speech-language therapy.essentia health polinsky medical rehabilitation center employs approximately 40 full time equivalents and provided more than 5,000 outpatient visits during the fiscal year ended june 30, 2025.during the fiscal year ended june 30, 2025, essentia health polinsky medical rehabilitation center provided the following community benefits: $19,000 in charity care and $462,000 costs in excess of medicaid payments.essentia health is the parent organization of an integrated health system that includes this organization and all entities that are owned or controlled, directly or indirectly, by essentia health (collectively, the "system or "essentia health").

Operating model

Revenue model
Earned-program. 94% 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 the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 90
  • Accountability: 90
  • Sustainability: 45
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78%; rating input score 78
  • Program expense ratio: 84.3%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Pass
    • 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: Yes; rating input score 100

Accountability

  • Independent voting board: 83.3%; rating input score 83; 16th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6.2%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 2.03; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 2.89; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 26.5%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: -1.3% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -0.3% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: 1.4% per year; rating input score 100; 17th percentile among comparable filings

Details

  • Where the money goes: 78% of revenue deployed · 84.3% of spending went to programs
  • Governance: 10 of 12 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $5.8M in reported program spending
  • Leadership: top reported pay $1.2M · 28 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 6 filed schedules · includes major donors, executive pay, and related organizations
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 27 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.
  • Review — Sustainability: Operating margin scored 54/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.