Tweeten Lutheran Health Care Center Inc
Nonprofit profile at a glance
- EIN
- 411565003
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Spring Grove, MN, USA
- Phone
- 5074983211
- Rating
- 66
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Nursing, Convalescent Facilities
- Affiliation
- Christianity
Reported finances
- Revenue
- $4,940,016
- Expenses
- $6,239,607
- Assets
- $3,002,386
- Liabilities
- $988,186
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- CHARLES JOHNSON (BOD, VICE PRESIDENT, DIRECTOR, BUSINESS HEALTH GROWTH)
- VICKIE BAKALARS (BOD, PRESIDENT, CLINICAL OPERATIONS DIRECTOR)
- SCOTT RATHGABER MD (CEO)
Highest reported compensation
- SCOTT RATHGABER MD (CEO): $1,397,550 total reported compensation
- JOHN CEELEN (CHIEF FINANCIAL OFFICER): $782,368 total reported compensation
- BRENDA MOSER (FINANCE ADMINISTRATOR): $231,782 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Tweeten lutheran health care is a family that includes residents, caregivers, volunteers, family members & friends. Each member of the family brings their knowledge and talents to the household for the benefit of all. With respect for each individual, we support others and help residents to reach their highest potential physically, emotionally, and spiritually. We do this by embracing the values of honesty, integrity, respect, and dignity for others.
What it reported doing in 2024
The organization provides housing and nursing care to the elderly by operating a 50-bed nursing facility in spring grove, mn. During fy25, there were 11,342 resident days.
Operating model
- Revenue model
- Other-operating. 93% 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. A relatively small share of voting board members are independent and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 77
- Transparency & Controls: 70
- Accountability: 44
- Sustainability: 14
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 94.2%; rating input score 94
- Program expense ratio: 74.5%; rating input score 75
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.3%; rating input score 92; 10th percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- 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: 20%; rating input score 20; 6th 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: -26.3%; rating input score 5; 5th percentile among comparable filings
- Total-asset coverage ratio: 0.48; rating input score 17; 17th percentile among comparable filings
- Liabilities to assets ratio: 0.33; rating input score 32; 32nd percentile among comparable filings
- Officer compensation ratio: 10.8%; rating input score 28; 28th percentile among comparable filings
Growth
- Program expense growth: 3.5% per year; rating input score 100; 30th percentile among comparable filings
- Revenue growth: 2.3% per year; rating input score 100; 23rd percentile among comparable filings
- Asset growth: 2.4% per year; rating input score 100; 21st percentile among comparable filings
Details
- Where the money goes: 94.2% of revenue deployed · 74.5% of spending went to programs
- Governance: 1 of 5 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $4.7M in reported program spending
- Leadership: top reported pay $1.4M · 11 people listed · 1 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $1.6M reported
- Consistency: 30 of 30 current checks pass
- Schedules: 6 filed schedules · includes major donors and executive pay
- Filing history: 14 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: 31 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 — Accountability: Independent voting board scored 20/100.
- High — Sustainability: Operating margin scored 5/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- High — Sustainability: Total-asset coverage ratio scored 17/100.
- High — Sustainability: Officer compensation ratio scored 28/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 32/100.