Rosary Care Center

Nonprofit profile at a glance

EIN
341931795
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Sylvania, OH, USA
Phone
4198243600
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Nursing, Convalescent Facilities

Reported finances

Revenue
$9,245,562
Expenses
$9,223,367
Assets
$6,385,829
Liabilities
$3,351,109

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

Leadership & pay

11 people listed

Executive titles in this filing

  • JASON PHILLIPS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JENIFER BELT (SECRETARY): $252,120 total reported compensation
  • JASON PHILLIPS (EXECUTIVE DIRECTOR): $195,631 total reported compensation
  • TERESA ELLERBROCK (TREASURER): $183,871 total reported compensation

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

Overview

Mission

Rosary Care Center operates a licensed residential care facility. The nursing facility is open to both retired members of religious orders and retired lay persons. The residential care facility is occupied by retired members of the Sisters of St. Francis. Rosary Care Center provides skilled nursing care and personal care services in both facilities to sick, infirm, convalescent and aged patients under the direction of physicians and other health care professionals. The Sisters of St. Francis control Rosary Care Center through Sylvania Franciscan Ministries, an Ohio nonprofit corporation which acts as the parent of Rosary Care Center. The Congregational Minister and members of the General Council are the members of Sylvania Franciscan Ministries and appoint Franciscan Ministries Board of Trustees.

What it reported doing in 2024

Deliver health care services to the elderly vowed religious and others in need of assisted living, long-term or rehabilitative services in a manner that upholds the moral, ethical and religious doctrines and teachings of the roman catholic church. 136 individuals serviced for a total of 30,262 residential days of care in 2024.

Operating model

Revenue model
Other-operating. 92% of the money available for current operations came from other operating 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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 69
  • Accountability: 79
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.2%; rating input score 88
  • Program expense ratio: 88.4%; rating input score 88
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 87.5%; rating input score 88; 19th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.2%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 0.69; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.52; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 4.1%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 6.3% per year; rating input score 100; 47th percentile among comparable filings
  • Revenue growth: 4.8% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: 1.5% per year; rating input score 100; 18th percentile among comparable filings

Details

  • Where the money goes: 88.2% of revenue deployed · 88.4% of spending went to programs
  • Governance: 7 of 8 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $8.2M in reported program spending
  • Leadership: top reported pay $252K · 11 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $1.1M reported
  • Consistency: 43 of 43 current checks pass
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 6 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.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.