Western Sky Community Care Center

Nonprofit profile at a glance

EIN
884408602
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
Grant, NE, USA
Phone
3084141081
Rating
48
Verdict
MIXED
Rating confidence
Moderate
Sector
Nursing, Convalescent Facilities

Reported finances

Revenue
$1,721,906
Expenses
$25,698
Assets
$9,292,394
Liabilities
$5,500,000

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

Leadership & pay

7 people listed

Executive titles in this filing

  • MARK BOTTOM (PRESIDENT)
  • STEVE LOEFFLER (VICE PRESIDENT)

People named in this filing

  • MARK BOTTOM (PRESIDENT)
  • RENAE BOTTOM (SECRETARY)
  • STEVE LOEFFLER (VICE PRESIDENT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Skilled nursing and rehab facility to serve the elder residents of perkins county, Nebraska.

What it reported doing in 2024

In july 2022, the board of perkins county health services (pchs) closed the existing nursing home in perkins county, Nebraska. This was due in large part to the negative impact of the covid pandemic. As residents in the facilty were forced to relocate, five local citizens led by western community care center (wsccc) president and director mark bottom, realized that perkins county had a strong need for long-term elder care in the form of a skilled nursing home.at the time the new facility becomes operational, wsccc will offer full-service, skilled nurisng-home and rehabilitative care, as a non profit nursing home, any proceeds generated by wsccc will be reinvested in the facility's operation in order to ensure that residents receive continued excellent care. All the work that wsccc has done to this point has been done in direct support of the charitable purpose of building and operating a facility to carry out the mission. Wsccc has secured a $13.96 million dollar loan from usda with anticipated ground breaking in november 2024. Construction is currently ongoing. The facility is hopeful to be fully operational by may of 2026.

Operating model

Revenue model
Donor-supported. 89% of the money available for current operations came from contributions and gifts.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 86
  • Accountability: 76
  • Sustainability: 88
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 98.5%; rating input score 100; 100th percentile among comparable filings
  • Total-asset coverage ratio: 361.6; rating input score 100; 100th percentile among comparable filings
  • Liabilities to assets ratio: 0.59; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 17.6% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 95.9% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.