Civic Intelligence

Charles County Nursing And

EIN 52-1071433 • 501(c)3 • LA Plata, MD

Profile

To provide excellence in rehabilitation and aging services delivered by employees that reflect our values.

9375 Chesapeake Street 211LA Plata, MD 20646

www.sagepointcare.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

96th percentile

1.11x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.53x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

16th percentile

-12%

Higher net margin than 16% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

57th percentile

$208,858

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

50th percentile

4.5%

Faster asset growth than 50% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

12th percentile

-22%

Faster revenue growth than 12% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$7,415,525

Up $317,096 (+4.5%) from 2023

Liabilities

Up

$8,254,867

Up $2,203,371 (+36%) from 2023

Net Assets

Down

-$839,342

Down $1,886,275 (-180%) from 2023

Revenue

Down

$15,708,904

Down $4,312,470 (-22%) from 2023

Expenses

Down

$17,595,179

Down $4,518,799 (-20%) from 2023

Net Income

Up

-$1,886,275

Up $206,329 (+9.9%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0-$10MAssets 2010: $22,330,674Liabilities 2010: $7,789,347Net Assets 2010: $14,541,3272010Assets 2011: $22,972,414Liabilities 2011: $7,594,625Net Assets 2011: $15,377,7892011Assets 2012: $24,131,593Liabilities 2012: $7,787,978Net Assets 2012: $16,343,6152012Assets 2013: $25,084,261Liabilities 2013: $7,825,613Net Assets 2013: $17,258,6482013Assets 2014: $8,493,869Liabilities 2014: $2,987,401Net Assets 2014: $5,506,4682014Assets 2015: $8,461,438Liabilities 2015: $2,808,771Net Assets 2015: $5,652,6672015Assets 2016: $7,833,895Liabilities 2016: $2,658,314Net Assets 2016: $5,175,5812016Assets 2017: $7,618,893Liabilities 2017: $2,687,171Net Assets 2017: $4,931,7222017Assets 2018: $7,010,891Liabilities 2018: $3,200,036Net Assets 2018: $3,810,8552018Assets 2019: $10,278,219Liabilities 2019: $6,382,390Net Assets 2019: $3,895,8292019Assets 2020: $13,734,748Liabilities 2020: $9,801,862Net Assets 2020: $3,932,8862020Assets 2021: $15,672,185Liabilities 2021: $13,854,986Net Assets 2021: $1,817,1992021Assets 2022: $8,697,061Liabilities 2022: $5,937,524Net Assets 2022: $2,759,5372022Assets 2023: $7,098,429Liabilities 2023: $6,051,496Net Assets 2023: $1,046,9332023Assets 2024: $7,415,525Liabilities 2024: $8,254,867Net Assets 2024: -$839,3422024

Highlighted filing

2024

Assets$7,415,525
Liabilities$8,254,867
Net Assets-$839,342

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30M$20M$10M$0-$10MExpenses 2010: $16,218,4432010Expenses 2011: $16,752,2602011Expenses 2012: $16,335,8972012Expenses 2013: $16,304,6702013Revenue 2014: $18,216,030Expenses 2014: $17,249,824Net Income 2014: $966,2062014Revenue 2015: $18,568,793Expenses 2015: $17,948,572Net Income 2015: $620,2212015Revenue 2016: $19,060,343Expenses 2016: $19,536,323Net Income 2016: -$475,9802016Revenue 2017: $19,174,334Expenses 2017: $19,418,193Net Income 2017: -$243,8592017Revenue 2018: $20,382,002Expenses 2018: $21,502,869Net Income 2018: -$1,120,8672018Revenue 2019: $23,349,936Expenses 2019: $23,264,962Net Income 2019: $84,9742019Revenue 2020: $24,531,233Expenses 2020: $24,494,176Net Income 2020: $37,0572020Revenue 2021: $19,078,576Expenses 2021: $21,194,263Net Income 2021: -$2,115,6872021Revenue 2022: $21,191,888Expenses 2022: $20,950,119Net Income 2022: $241,7692022Revenue 2023: $20,021,374Expenses 2023: $22,113,978Net Income 2023: -$2,092,6042023Revenue 2024: $15,708,904Expenses 2024: $17,595,179Net Income 2024: -$1,886,2752024

Highlighted filing

2024

Revenue$15,708,904
Expenses$17,595,179
Net Income-$1,886,275

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.42$8.25$0.84$15.7$17.6$1.89
2023Detailed filing. Detailed filing data is available for this year.$7.10$6.05$1.05$20.0$22.1$2.09
2022Detailed filing. Detailed filing data is available for this year.$8.70$5.94$2.76$21.2$21.0$0.24
2021Detailed filing. Detailed filing data is available for this year.$15.7$13.9$1.82$19.1$21.2$2.12
2020Detailed filing. Detailed filing data is available for this year.$13.7$9.80$3.93$24.5$24.5$0.04
2019Detailed filing. Detailed filing data is available for this year.$10.3$6.38$3.90$23.3$23.3$0.08
2018Detailed filing. Detailed filing data is available for this year.$7.01$3.20$3.81$20.4$21.5$1.12
2017Detailed filing. Detailed filing data is available for this year.$7.62$2.69$4.93$19.2$19.4$0.24
2016Detailed filing. Detailed filing data is available for this year.$7.83$2.66$5.18$19.1$19.5$0.48
2015Detailed filing. Detailed filing data is available for this year.$8.46$2.81$5.65$18.6$17.9$0.62
2014Detailed filing. Detailed filing data is available for this year.$8.49$2.99$5.51$18.2$17.2$0.97
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.1$7.83$17.3$16.3
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.1$7.79$16.3$16.3
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.0$7.59$15.4$16.8
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.3$7.79$14.5$16.2
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$15,708,904
Mission and Program Overview

Mission

To provide excellence in rehabilitation and aging services delivered by employees that reflect our values.

Long-term care, rehabilitation, assisted living, and adult day services

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$8,832$2,896,405▲ $2,887,573
Savings and Temporary Cash Investments$2,601,565$0▼ $2,601,565
Accounts Receivable$2,681,644$1,241,405▼ $1,440,239
Investments in Publicly Traded Securities$909,576$950,423▲ $40,847
Prepaid Expenses and Deferred Charges$71,883$140,763▲ $68,880
Land, Buildings, and Equipment, Net$497,887$37,362▼ $460,525
Inventories for Sale or Use$118,711$17,677▼ $101,034
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$7,098,429$7,415,525▲ $317,096
Other Assets Total$208,331$2,131,490▲ $1,923,159
Liabilities
Other Liabilities$3,060,493$7,246,361▲ $4,185,868
Escrow Account Liability$400,000$392,835▼ $7,165
Mortgage Notes Payable Secured by Investment Property$380,479--
Accounts Payable and Accrued Expenses$1,769,397$333,743▼ $1,435,654
Deferred Revenue$441,127$182,373▼ $258,754
Unsecured Notes Loans Payable-$99,555-
Total Liabilities$6,051,496$8,254,867▲ $2,203,371
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,046,933$-839,342▼ $1,886,275
Total Net Assets Fund Balance$1,046,933$-839,342▼ $1,886,275
Total Liabilities and Net Assets / Fund Balance$7,098,429$7,415,525▲ $317,096

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$15,129$1,192,419$1,207,548
Buildings$12,233$55,566$67,799
Land$10,000-$10,000
Other Assets Org$155,900--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Denise MccannChief Nursing OfcFT$134,265$33,889$168,154
Andrea DwyerFormer Pres/CEO - Thru 4/23-$127,768$33,314$161,082
Iheanyi MbakweUnit DirectorFT$109,424$20,863$130,287
Tiffany TaylorFormer Pres/CEO - Thru 4/23FT$120,914$6,500$127,414
Sharron LesageChairFT$110,910$6,500$117,410
Andrea DwyerSec/treasurer--$104,615$104,615

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Shiftkey LLCAgency NursingPO BOX 735913, Dallas, TX 75373-5913$1,042,732
Dedicated Nursing Associates INCAgency Nursing6536 WILLIAM PENN HWY RT 22, Delmont, PA 15626$772,798
Select RehabilitationRehabilitation ServicesPO BOX 71985, Chicago, IL 60694-1985$654,354
General Healthcare Resources LLCInterim Mgmt ServicesPO BOX 825973, Philadelphia, PA 19182$222,775
Stephen L SpornInterim Mgmt Services58 PASADENA PLACE 1, Buffalo, NY 14221$105,233
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$15,597,578
Investment Income
$71,867
Other Revenue
$39,459
Change in Net Assets
$-1,886,275
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,007,211
Salaries, Compensation, and Employee Benefits$8,587,968
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,307,912$127,997-$7,435,909
Occupancy$2,119,216$650-$2,119,866
Fees for Services Other$1,338,101$256,557-$1,594,658
Fees for Services Management$1,116,853$114,507-$1,231,360
Insurance$152,809$604,878-$757,687
Other Employee Benefits$616,276$79,458-$695,734
Other Expenses$425,185--$425,185
Payroll Taxes$407,554$12,519-$420,073
Office Expenses$163,824$106,360-$270,184
Depreciation Depletion$246,638--$246,638
All Other Expenses$228,187--$228,187
Information Technology$27,659$98,037-$125,696
Fees for Services Legal-$60,242-$60,242
Advertising$1,750$43,578-$45,328
Pension Plan Contributions$20,686$15,566-$36,252
Fees for Services Accounting-$32,963-$32,963
Conferences and Meetings$1,092$3,733-$4,825
Travel$2,568$3-$2,571
Total Functional Expenses$16,038,131$1,557,048$0$17,595,179
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$4,630,054
Employee Retention Credit$2,365,496
State of MD Covid Payments$240,902
TPL Audit$9,909
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Control over management duties is delegated to family of care alliance, inc (90-0860390), a related organization.

Form 990, Part VI, Section A, Line 6

Family of care alliance, inc (90-0860390), a maryland nonstock corporation, is the sole member of charles county nursing and rehabilitation center, inc.

Form 990, Part VI, Section A, Line 7A

The sole member, family of care alliance, inc, elects all board members.

Form 990, Part VI, Section A, Line 7B

The sole member has reserved the following powers and shall require the affirmative vote or written consent of the sole member:1. Approval of any amendment, alteration, repeal, or adoption of changes to the by-laws or the charter.2. Adoption, approval, or repeal of any material changes in operations including without limitation, any changes or omission that would result in the loss of or negative impact on any of the corporation's licenses, permits, certificates of need, or the like.

Form 990, Part VI, Section B, Line 11B

The cfo will compare the draft form 990 to the previous year's return in detail, looking for any significant differences or omissions. The cfo also traces amounts to the financial statements and trial balance.

Form 990, Part VI, Section B, Line 12C

Each director, principal officer, and member of a committee with board delegated powers shall annually sign a statement that affirms compliance with the conflict of interest policy. The board as a whole monitors the policy. Any board member, officer, or key employee who is involved in a conflict situation will remove himself or herself from any decision making regarding the conflict. Family and business relationships are expressly mentioned in the conflict of interest policy.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available upon written request.

Filing and Contact Details

Filer

Filer Name
Charles County Nursing & Rehabilitation
EIN
52-1071433
Phone
3012760130
Address
9375 CHESAPEAKE STREET 211, LA PLATA, MD 20646

Signing Officer

Name
Terry Weaver
Title
CFO
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Formed
1976
Legal Domicile
Md
Voting Board Members
8
Independent Board Members
8
Employees
267
Volunteers
17

Preparer

Firm
Schiavi Wallace & Rowe PC
Address
606 Providence Road, Towson, MD 21286
Preparer
Jeannie McCloskey
Phone
4104949517
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Other program services 4: the organization provides in-home care to residents throughout the tri-county area of southern maryland. These residents are able to continue to live at home, but require assistance with various activities of daily living. Effective 3/1/2024, charles county nursing & reahbilitation center, inc. Ceased proving in-home care.

Relationship to Related Organizations

Effective 4/1/2024, the skilled nursing facility of charles county nursing & rehabilitation center, inc. Has been leased to a third-party operator. The fixed assets of the skilled nursing facility were transferred to the related organization, family of care real estate holding co. The operator has leased the building and conents from the real estate holding co. The operator is responsible for all operating expenditures, including salaries, wages, and benefits, as of that date. Family of care alliance plans to sell the skilled nursing facility to the third-party operator.family of care alliance continues to provide support for 2 assisted living facilities and an adult day program that are part of charles county nursing & rehabilitation center, inc.

Financial Statement Notes

Part IV, Line 1B: Why is organization an agent, trustee, custodian or other intermediary for contrib

The organization serves as custodian for residents who are unable to manage their own finances. Residents contact the individual custodian of their account to request disbursements when funds are needed.

Raw XML AppendixShowing 400 of 744 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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