Skaalen Nursing and Rehabilitation Center Inc

Nonprofit profile at a glance

EIN
391104331
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Stoughton, WI, USA
Phone
6088735651
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Nursing, Convalescent Facilities

Official website

Reported finances

Revenue
$13,457,234
Expenses
$13,747,800
Assets
$15,675,161
Liabilities
$16,625,248

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

Leadership & pay

14 people listed

Executive titles in this filing

  • KRIS KRENTZ (PRESIDENT/CE)

Highest reported compensation

  • KRIS KRENTZ (PRESIDENT/CE): $292,824 total reported compensation
  • CYNTHIA BUTZLAFF (NURSE MANAGE): $199,106 total reported compensation
  • JACQUELINE CARLEY (CFO): $140,849 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 provide nursing, patient care and rehabilitation services to all individuals regardless of source of payment, and ability to pay from their own funds.

What it reported doing in 2024

Skilled nursing facility (snf)- skaalen owns and operates a 91 bed nursing home located in stoughton, Wisconsin. The snf offers specialized restorative rehabilitation for short term stays, nursing care for long-term stays, and end stage hospice care. A substantial portion of its care is provided to residents on medicaid which does not provide adequate reimbursement to cover the costs of care and housing.

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 - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 74
  • Accountability: 95
  • Sustainability: 28
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.9%; rating input score 79
  • Program expense ratio: 80.9%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • 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: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -2.2%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 1.14; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 1.06; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 6.4%; rating input score 40; 40th percentile among comparable filings

Growth

  • Program expense growth: -0.2% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: 0.5% per year; rating input score 100; 10th percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 25th percentile among comparable filings

Details

  • Where the money goes: 78.9% of revenue deployed · 80.9% of spending went to programs
  • Governance: 9 of 9 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $11.1M in reported program spending
  • Leadership: top reported pay $293K · 14 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $1.7M reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 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: 5 filed money-flow records
  • 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 23/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.
  • Moderate — Sustainability: Officer compensation ratio scored 40/100.