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Nonprofiteer
← COMMUNITY MEMORIAL HOSPITAL & NURSING HOME

Form 990 for tax year 2024

Filed by COMMUNITY MEMORIAL HOSPITAL & NURSING HOME.

Totals

Total revenue
$8,699,390
Total expenses
$8,995,753
Contributions and grants received
$57,302
Grants paid
$0
Program service revenue
$8,454,813
Investment income
$49,092
Other revenue
$138,183
Total assets, end of year
$13,241,456
Total liabilities, end of year
$10,191,160
Net assets or fund balances, end of year
$3,050,296
Program services expenses (Part IX)
$7,785,495
Management and general expenses
$1,210,258
Fundraising expenses
$0
Program service expenses (Part III)
$7,785,495

Program services were 86.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $23,809

  • 1f · All other contributions, gifts and grants

    $33,493

  • 2a · Program service revenue: RESIDENT SERVICE REVEN

    total $6,151,563 · related or exempt $6,151,563

  • 2b · Program service revenue: HOUSING WITH SERVICES

    total $1,887,013 · related or exempt $1,887,013

  • 2c · Program service revenue: EVERGREENS RENTAL REVE

    total $378,360 · related or exempt $378,360

  • 2d · Program service revenue: CABLE TV/GARAGE REVENU

    total $27,693 · related or exempt $27,693

  • 2e · Program service revenue: OTHER INCOME

    total $10,184 · related or exempt $10,184

  • 3 · Investment income

    total $49,092 · excluded $49,092

  • 6a · Gross rents

    real property $138,183

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $138,183

  • 6d · Net rental income or loss

    total $138,183 · unrelated business $138,183

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $212,106 · management and general $212,106

  • 7 · Other salaries and wages

    total $3,976,836 · program services $3,573,098 · management and general $403,738

  • 8 · Pension plan contributions

    total $77,898 · program services $76,225 · management and general $1,673

  • 9 · Other employee benefits

    total $1,082,146 · program services $936,635 · management and general $145,511

  • 10 · Payroll taxes

    total $311,493 · program services $267,059 · management and general $44,434

  • 11b · Fees: legal

    total $11,179 · management and general $11,179

  • 11g · Fees: other

    total $442,051 · program services $345,826 · management and general $96,225

  • 12 · Advertising and promotion

    total $10,055 · management and general $10,055

  • 13 · Office expenses

    total $725,267 · program services $651,228 · management and general $74,039

  • 16 · Occupancy

    total $402,767 · program services $402,767

  • 17 · Travel

    total $10,615 · program services $6,229 · management and general $4,386

  • 19 · Conferences, conventions and meetings

    total $26,019 · program services $20,270 · management and general $5,749

  • 20 · Interest

    total $485,956 · program services $485,956

  • 22 · Depreciation, depletion and amortization

    total $433,164 · program services $433,164

  • 23 · Insurance

    total $119,588 · management and general $119,588

  • 24a · Other expenses: THERAPY EXPENSES

    total $430,000 · program services $430,000

  • 24b · Other expenses: DHS SURCHARGE

    total $116,119 · program services $116,119

  • 24c · Other expenses: OTHER EXPENSES

    total $114,825 · program services $33,250 · management and general $81,575

  • 24d · Other expenses: LICENSES AND PERMITS

    total $7,669 · program services $7,669

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $274,259 · end of year $600,299

  • 2 · Savings and temporary cash investments

    beginning of year $943,673 · end of year $530,983

  • 4 · Accounts receivable

    beginning of year $791,500 · end of year $736,734

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,894 · end of year $7,334

  • 10a · Land, buildings and equipment: cost or other basis

    $19,217,145

  • 10b · Land, buildings and equipment: accumulated depreciation

    $7,854,192

  • 10c · Land, buildings and equipment, net

    beginning of year $11,701,842 · end of year $11,362,953

  • 15 · Other assets

    beginning of year $2,501 · end of year $3,153

  • 17 · Accounts payable and accrued expenses

    beginning of year $510,211 · end of year $628,682

  • 20 · Tax-exempt bond liabilities

    beginning of year $9,856,298 · end of year $9,559,325

  • 21 · Escrow or custodial account liability

    beginning of year $2,501 · end of year $3,153

  • 27 · Net assets without donor restrictions

    beginning of year $3,346,659 · end of year $3,050,296

Mission and programs · 2024

Mission

TO PROVIDE HOUSING AND SERVICES THAT SUPPORT EACH INDIVIDUAL'S PHYSICAL, SOCIAL, AND SPIRITUAL NEEDS THROUGH THE AGING PROCESS TO ENHANCE THEIR QUALITY OF LIFE.

Activities or mission (Part I)

SPRING VALLEY LIVING PROVIDES HEALTH CARE SERVICES TO SPRING VALLEY AND THE SURROUNDING AREA

  • COMMUNITY MEMORIAL HOSPITAL, INC. IS A 501(C)(3) NONPROFIT CORPORATION REFERRED TO AS SPRING VALLEY LIVING. WE PROVIDE HEALTHCARE SERVICES TO THE CITIZENS OF SPRING VALLEY AND THE SURROUNDING COMMUNITIES. THE ORGANIZATION PROVIDES SERVICES TO THESE INDIVIDUALS REGARDLESS OF THEIR ABILITY TO PAY. THE SERVICES PROVIDED INCLUDE INPATIENT SKILLED CARE HOUSING WITH SERVICES AND REHABILITATION SERVICES. THE PROCEEDS ARE USED TO PROVIDE THE CARE NEEDED FOR THOSE UTILIZING OUR SERVICES IN SKILLED CARE, REHABILITATION, HOUSING WITH SERVICES, AND HOME CARE SETTINGS WITHIN THE PAST YEAR. THE PROCEEDS PROVIDE THE FINANCIAL RESOURCES TO PROVIDE THE SERVICES THAT THE COMMUNITY AND SURROUNDING AREA ARE REQUESTING OF THE ORGANIZATION. COMMUNITY MEMORIAL HOSPITAL, INC., REFERRED TO AS SPRING VALLEY LIVING OPERATES ON A NONDISCRIMINATORY BASIS, REGARDLESS OF RACE, COLOR, SEX, RELIGION, OR NATIONAL ORIGIN. THE ORGANIZATION PROVIDES A CONTINUUM OF CARE TO MEET THE LONG TERM HEALTHCARE NEEDS OF RESIDENTS RANGING FROM STATE LICENSES, MEDICARE CERTIFIED 50BED SKILLED NURSING FACILITY, CALLED SPRING VALLEY CARE CENTER. THE SPRING VALLEY CARE CENTER, IN THE FISCAL YEAR 2025, ADMITTED 72 PATIENTS WITH TOTAL PATIENT DAYS OF 15,225 OF WHICH 41% OF THOSE PATIENT DAYS WERE MEDICAL ASSISTANCE AND MEDICAL ASSISTANT MANAGED CARE PATIENTS, 13% WERE VETERAN ADMINISTRATION, AND 9% WERE MEDICARE. THERE WERE 38 UNITS OF LICENSED ASSISTED LIVING OF WHICH 24 OF THOSE UNITS ARE FOR MEMORY CARE ASSISTED LIVING, AND 20 UNITS OF FLEXIBLE LIVING THAT HOUSED COMMUNITY MEMBERS, PROVIDING CARE THAT WAS NOT ABLE TO BE PROVIDED ANY LONGER IN THEIR PREVIOUS HOME. THE ASSISTED LIVING AND HOUSING WITH SERVICES PROVIDES HOUSING AND SERVICES FOR CLIENTS ON ELDERLY WAIVER AND GROUP RESIDENTIAL HOUSING AS WELL AS PRIVATE PAY. IN THE PAST YEAR APPROXIMATELY 26% OF THE TENANTS UTILIZED SOME SORT OF ASSISTANCE. SPRING VALLEY COMMUNITY MEMORIAL HOSPITAL, INC. OPERATING AS SPRING VALLEY LIVING MAINTAINS CONTINUING ARRANGEMENTS WITH OTHER ORGANIZATIONS AND HEALTH PROFESSIONALS TO PROVIDE ACCESS TO PHYSICAL, OCCUPATIONAL, AND SPEECH THERAPISTS, PODIATRISTS, AND MENTAL HEALTH SPECIALISTS TO MEET THE HEALTHCARE NEEDS OF ITS RESIDENTS AND THERE WERE APPROXIMATELY $131,769.51 OF SERVICES THAT WERE PROVIDED TO TENANTS THAT WERE NEEDED, BUT THE TENANT DID NOT HAVE THE MONEY OR SOURCE OF FUNDING THROUGH OTHER MEANS TO PAY FOR (CHARITY CARE). THIS IS REFERRED TO AS COMMUNITY CARE IN OUR OPERATIONS. THE SKILLED LONG TERM HEALTHCARE FACILITY PROVIDES THESE SERVICES TO THE LONGTIME MEMBERS OF THE CITY OF SPRING VALLEY AND THE SURROUNDING FARM COMMUNITIES. THE ORGANIZATION ALLOWS FOR FAMILIES AND THEIR LOVED ONES TO RECEIVE THE CARE NEEDED CLOSE TO HOME REGARDLESS OF THEIR FINANCIAL SITUATION.THIS ORGANIZATION WORKS WITH THE ON THE JOB EXPERIENCE PROGRAMS IN COORDINATION WITH THE SE MN WORKFORCE CENTERS AND IS A CLINICAL SITE FOR THE ROCHESTER TECHNICAL COLLEGE FOR SOME OF THEIR PROGRAMS. THIS ORGANIZATION PARTNERS WITH OTHER SERVICE ORGANIZATIONS TO EDUCATE THE COMMUNITY IN TOPICS SUCH AS FALL PREVENTION, STROKE PREVENTION, DEMENTIA CARE, AND OTHER HEALTH CONCERNS FOR THE AGING POPULATION OF THIS COMMUNITY AND THEIR FAMILIES. THIS ORGANIZATION COORDINATES PROGRAMS WITH THE KINGSLAND SCHOOL DISTRICT TO PROVIDE EXPOSURE TO LONG TERM CARE FOR ELEMENTARY AND HIGH SCHOOL STUDENTS. THE LOCAL FFA WORKS WITH THE ORGANIZATION IN PROVIDING AN AVENUE FOR MEMBERS TO DO SERVICE WORK WITHIN THE LONG TERM CARE INDUSTRY. THERE ARE PROGRAMS WITHIN THE SCHOOL THAT ALLOW SPRING VALLEY LIVING TO WORK WITH INTERESTED STUDENTS TO PROVIDE A WORK SETTING FOR THEM.THIS ORGANIZATION PROVIDED EDUCATIONAL ASSISTANCE TO SEVERAL INDIVIDUALS IN HEALTH CARE RELATED STUDY. THIS ORGANIZATION PROVIDED A LOCATION FOR COMMUNITY EDUCATION PROGRAMS OFFERED TO THOSE IN THE SPRING VALLEY AREA ALONG WITH MEETING SPACE FOR VARIOUS RELIGIOUS AND CIVIC GROUPS.

    Expenses $7,785,495 · Revenue $8,454,813

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • LUANN RUESINK

    CHAIR

    Total calculated
    $0
    Hours/week
    0.5
  • DAN ROOT

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    0.5
  • DOUG PLAEHN

    TREASURER

    Total calculated
    $0
    Hours/week
    0.5
  • ISAAC TANGEN

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.5
  • TRACIE MENSINK

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • DONNA MCLAUGHLIN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • TODD JONES

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • PENNY SOLBERG

    PRESIDENT/CEO

    Total calculated
    $218,767
    From this org
    $155,940
    From related orgs
    $0
    Other
    $62,827
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $155,940
    Bonus
    $0
    Other
    $0
    Deferred
    $23,852
    Nontaxable benefits
    $38,975
    Filer's total
    $218,767
  • HEATHER SELLERS

    COO

    Total calculated
    $166,091
    From this org
    $125,734
    From related orgs
    $0
    Other
    $40,357
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $125,734
    Bonus
    $0
    Other
    $0
    Deferred
    $9,605
    Nontaxable benefits
    $30,752
    Filer's total
    $166,091

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
17 April 2026
IRS schema version
2024v5.5
Source object
202601189349302320

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