Civic Intelligence

Western Sky Community Care Center

EIN 88-4408602 • 501(c)3 • Grant, NE

NTEE E91

Profile

To provide continuous access to quality healthcare for all residents of the proposed skilled nursing home.

32375 Rd 762Grant, NE 69140

westernskycccenter.socs.net

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE E • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE E • $1M-$5M nonprofits • Source year 2024

Net Margin

98th percentile

97%

Higher net margin than 98% of similar nonprofits.

NTEE E • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE E • $1M-$5M nonprofits • Source year 2024

Asset Growth

91st percentile

71%

Faster asset growth than 91% of similar nonprofits.

NTEE E • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

12th percentile

-29%

Faster revenue growth than 12% of similar nonprofits.

NTEE E • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,096,186

Up $870,210 (+71%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$2,096,186

Up $870,210 (+71%) from 2023

Revenue

Down

$897,016

Down $368,040 (-29%) from 2023

Expenses

Down

$25,161

Down $13,919 (-36%) from 2023

Net Income

Down

$871,855

Down $354,121 (-29%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2023: $1,225,976Liabilities 2023: $0Net Assets 2023: $1,225,9762023Assets 2024: $2,096,186Liabilities 2024: $0Net Assets 2024: $2,096,1862024

Highlighted filing

2024

Assets$2,096,186
Liabilities$0
Net Assets$2,096,186

Operations Trend

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

$1.5M$1.0M$500K$0Revenue 2023: $1,265,056Expenses 2023: $39,080Net Income 2023: $1,225,9762023Revenue 2024: $897,016Expenses 2024: $25,161Net Income 2024: $871,8552024

Highlighted filing

2024

Revenue$897,016
Expenses$25,161
Net Income$871,855

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 20, 2025
Return Version
2023v6.0
Gross Receipts
$910,995
Mission and Program Overview

Mission

To provide continuous access to quality healthcare for all residents of the proposed skilled nursing home.

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,225,976$2,096,186▲ $870,210
Savings and Temporary Cash Investments-$1,878,076-
Pledges and Grants Receivable$1,198,581$154,955▼ $1,043,626
Cash and Non-Interest-Bearing Accounts$5,459$6,454▲ $995
Accounts Receivable$2,306$2,306→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,225,976$2,096,186▲ $870,210
Other Assets Total$19,630$54,395▲ $34,765
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,225,976$2,096,186▲ $870,210
Total Liabilities and Net Assets / Fund Balance$1,225,976$2,096,186▲ $870,210
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mark BottomPresident
Steve LoefflerVice President
Dan HughesDirector
Diane HaganDirector
Genie BishopDirector
Renae BottomSecretary
Christine LoefflerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$863,540
Program Service Revenue
$0
Investment Income
$36,205
Other Revenue
$-2,729
All Other Contributions
$453,373
Change in Net Assets
$871,855
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$25,161
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other-$12,000-$12,000
Fees for Services Accounting-$7,300-$7,300
Information Technology-$2,500-$2,500
Advertising-$2,169-$2,169
Fees for Services Legal-$701-$701
Office Expenses-$431-$431
Travel-$60-$60
Total Functional Expenses$0$25,161$0$25,161
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$13,979
Fundraising Gross Income$11,250
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Pie in the Sky$88,083---
Gala Fundraiser$55,398$11,250$3,415$7,835
Total Events$171,417$11,250$13,979$-2,729
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1A

The board of directors may, by resolution or resolutions passed by a majority of the whole board, appoint an executive committee and one or more other committees, with each committee to consist of two or more directors of the corporation, which committees shall, to the extent permitted by law, have and may exercise such powers of the board of directors in the management of business and affairs of the corporation as shall be delegated to them.

Form 990, Part VI, Section A, Line 2

Mark bottom and renae bottom have a family relationship. Steve loeffler and christine loeffler have a family relationship.

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

The form 990 is prepared by the organization's public accounting firm. It is then provided to the board of directors for review and approval prior to filing with the irs.

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

Officers and directors are required to annually disclose any conflicts. After disclosure of an actual, potential, or perceived conflict of interest, financial interest, or fiduciary responsibility and all material facts related thereto, and after any discussion with the interested person, such person shall leave the board or committee meeting while the final determination of whether such conflict of interest, financial interest, or fiduciary responsibility creates a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. Any conflicts of interest will be documented in the board minutes.

Form 990, Part VI, Section C, Line 19

The conflict of interest policy, governing documents and financial information are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Western Sky Community Care Center
EIN
88-4408602
Phone
3084141081
Address
32375 RD 762, GRANT, NE 69140

Signing Officer

Name
Mark Bottom
Title
President
Phone
3084141081
Signed
2025-03-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Bottom
Formed
2022
Legal Domicile
Ne
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
58

Preparer

Firm
Eide Bailly Llp
Address
18081 BURT ST STE 200, OMAHA, NE 68022-4722
Preparer
Wendy R Cooley CPA
Phone
4023302660
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Consulting fees: program service expenses 0. Management and general expenses 12,000. Fundraising expenses 0. Total expenses 12,000.

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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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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt055398
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt027936
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0171417
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt011250
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt011250
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-2729
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt03415
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt03415
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt0350
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt0350
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS MAY, BY RESOLUTION OR RESOLUTIONS PASSED BY A MAJORITY OF THE WHOLE BOARD, APPOINT AN EXECUTIVE COMMITTEE AND ONE OR MORE OTHER COMMITTEES, WITH EACH COMMITTEE TO CONSIST OF TWO OR MORE DIRECTORS OF THE CORPORATION, WHICH COMMITTEES SHALL, TO THE EXTENT PERMITTED BY LAW, HAVE AND MAY EXERCISE SUCH POWERS OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF BUSINESS AND AFFAIRS OF THE CORPORATION AS SHALL BE DELEGATED TO THEM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MARK BOTTOM AND RENAE BOTTOM HAVE A FAMILY RELATIONSHIP. STEVE LOEFFLER AND CHRISTINE LOEFFLER HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM. IT IS THEN PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICERS AND DIRECTORS ARE REQUIRED TO ANNUALLY DISCLOSE ANY CONFLICTS. AFTER DISCLOSURE OF AN ACTUAL, POTENTIAL, OR PERCEIVED CONFLICT OF INTEREST, FINANCIAL INTEREST, OR FIDUCIARY RESPONSIBILITY AND ALL MATERIAL FACTS RELATED THERETO, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, SUCH PERSON SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE FINAL DETERMINATION OF WHETHER SUCH CONFLICT OF INTEREST, FINANCIAL INTEREST, OR FIDUCIARY RESPONSIBILITY CREATES A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. ANY CONFLICTS OF INTEREST WILL BE DOCUMENTED IN THE BOARD MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CONFLICT OF INTEREST POLICY, GOVERNING DOCUMENTS AND FINANCIAL INFORMATION ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONSULTING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 12,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 1A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01225976
IRS990/TotalAssetsEOYAmt02096186
IRS990/TotalAssetsGrp/BOYAmt01225976
IRS990/TotalAssetsGrp/EOYAmt02096186
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0863540
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt025161
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt025161
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01225976
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02096186
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt033476
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0897016
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt058
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01225976
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02096186
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt060
IRS990/TravelGrp/TotalAmt060
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt032375 RD 762
IRS990/USAddress/CityNm0GRANT
IRS990/USAddress/StateAbbreviationCd0NE
IRS990/USAddress/ZIPCd069140
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0HTTPS://WESTERNSKYCCCENTER.SOCS.NET/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK BOTTOM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03084141081
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WESTERN SKY COMMUNITY CARE CENTER
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0884408602
ReturnHeader/Filer/PhoneNum03084141081
ReturnHeader/Filer/USAddress/AddressLine1Txt032375 RD 762
ReturnHeader/Filer/USAddress/CityNm0GRANT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd069140
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450250958
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EIDE BAILLY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt018081 BURT ST STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OMAHA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0680224722
ReturnHeader/PreparerPersonGrp/PhoneNum04023302660
ReturnHeader/PreparerPersonGrp/PreparationDt02025-03-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WENDY R COOLEY CPA
ReturnHeader/ReturnTs02025-03-24T07:44:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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