Tuff Memorial Home

Nonprofit profile at a glance

EIN
410836940
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Hills, MN, USA
Phone
5079623275
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$4,145,374
Expenses
$4,657,813
Assets
$5,906,373
Liabilities
$341,623

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

Leadership & pay

10 people listed

Executive titles in this filing

  • TRACY GAYER (PRESIDENT)
  • CATHERINE WESTPHAL (VICE PRESIDENT)
  • JANE BLANK (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KATHRYN KENDALL (ADMINISTRATOR): $77,757 total reported compensation
  • JANE BLANK (EXECUTIVE DIRECTOR): $46,748 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 primary goal of tuff memorial home is to provide a christian home, in a safe environment, that rehabilitates physically and psychosocially, shows a concern for the quality of life, and allows the residents to exercise those human rights that contribute to the dignity of the individual.

What it reported doing in 2024

The organization had 13,432 skilled nursing home resident days in the year ended 9/30/25. Skilled nursing services include professional nursing care 24 hours a day, seven days a week; therapy services, medication administration, and room and meals. The organization also operated three apartment buildings for elderly individuals.

Operating model

Revenue model
Earned-program. 97% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 94
  • Accountability: 82
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93.5%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • 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: -12.4%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 1.27; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 2.7%; rating input score 71; 71st percentile among comparable filings

Growth

  • Program expense growth: 2.8% per year; rating input score 100; 26th percentile among comparable filings
  • Revenue growth: 1.8% per year; rating input score 100; 20th percentile among comparable filings
  • Asset growth: 2% per year; rating input score 100; 20th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 93.5% of spending went to programs
  • Governance: 8 of 8 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $4.4M in reported program spending
  • Leadership: top reported pay $78K · 10 people listed
  • Consistency: 33 of 33 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 4 of 9 not reported.
  • High — Sustainability: Operating margin scored 11/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.