WEST LIBERTY CARE CENTER INC

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1972

Legal Domicile

Principal Officer

Michael Ray

Phone

9374655065

Tax Period

2023-01-01 to 2023-12-31

WEST LIBERTY CARE CENTER INC, founded in 1972, is a mid-sized nonprofit in the Human Services sector that reported $12.2M in total revenue in fiscal year 2023.

Mission

THE ORGANIZATION'S MISSION IS TO POSITIVELY IMPACT THE LIVES OF ITS RESIDENTS IN THE COMMUNITY BY PROVIDING PROGRAMS AND FACILITIES FOR THE HIGHEST QUALITY HOUSING, HEALTH, AND SUPPORT SERVICES POSSIBLE, WITHIN LIMITS OF AVAILABLE RESOURCES, IN ORDER TO NURTURE SPIRITUAL, PHYSICAL, EMOTIONAL, AND SOCIAL WELL-BEING. THIS ORGANIZATION OPERATES A 74 BED LICENSED LONG-TERM CARE NURSING FACILITY AND A 40 UNIT RESIDENTIAL CARE FACILITY. THE LONG-TERM CARE NURSING FACILITY INCLUDES AN ALZHEIMER'S UNIT AND THE ORGANIZATION ALSO OPERATES AN ADULT DAY CARE CENTER AND A CHILD CARE CENTER WHICH SERVE THE COMMUNITY.

Program Service Accomplishments

Program 1

Expenses: $9,926,174 Revenue: $8,111,102

OPERATES A 74 BED SKILLED NURSING FACILITY, PROVIDING 25,070 PATIENT DAYS OF CARE IN 2023.

Program 2

Expenses: $1,160,422 Revenue: $1,503,557

OPERATES A 40 UNIT ASSISTED-LIVING APARTMENT FACILITY FOR THE ELDERLY AND PHYSICALLY CHALLENGED ADULT RESIDENTS.

Program 3

Expenses: $250,918 Revenue: $119,351

OPERATES A CHILD CARE PROGRAM FOR THE BENEFIT OF RESIDENTS OF SURROUNDING COMMUNITIES.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $2,281,355

Program Service Revenue $9,736,685

Investment Income $47,792

Other Revenue $124,224

TOTAL REVENUE $12,190,056

Expense Breakdown

Grants Paid $0

Salaries & Benefits $7,350,121

Fundraising Expenses $0

Program Expenses $11,477,929

Other Expenses $5,247,320

TOTAL EXPENSES $12,597,441

Year-over-Year Comparison

	2023	2022	Change
Revenue	$12,190,056	$12,045,434	+0.0%
Expenses	$12,597,441	$11,845,785	+0.1%
Net Income	$-407,385	$199,649	-3.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

279

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$345,496

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Michael Ray	President/CEO	31.0	Officer	$179,641	$33,437	$213,078
Amber Swords	CFO	31.0	Officer	$120,528	$11,890	$132,418
Karlissa Ziraldo	LNHA	40.0	Highest	$100,646	$14,582	$115,228
John Bodin	Board Chair	1.0	Officer Director	$0	$0	$0
Alex Dye	Director	1.0	Director	$0	$0	$0
Colton Lowry	Director	1.0	Director	$0	$0	$0
Grace Leichty	Director	1.0	Director	$0	$0	$0
Joan Haushalter	Director	1.0	Director	$0	$0	$0
Matt Chamberlain	Secretary	1.0	Officer Director	$0	$0	$0
Rick Gildow	Treasurer	1.0	Officer Director	$0	$0	$0
Steve Godwin	Director	1.0	Director	$0	$0	$0
Tom Simon	Director	1.0	Director	$0	$0	$0
Valerie Jones	Director	1.0	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$12,190,056	$12,597,441	$9,204,929	$-407,385
2022	$12,045,434	$11,845,785	$9,821,655	$199,649
2021	$9,200,217	$10,807,309	$9,857,489	$-1,607,092
2020	$12,736,126	$11,520,989	$10,645,212	$1,215,137
2019	$10,798,239	$10,871,401	$9,445,156	$-73,162
2018	$10,335,634	$10,566,895	$9,731,018	$-231,261