Rolette Community Care Center

Rolette Community Care Center faces long-term financial challenges with declining assets and high liabilities, despite recent revenue stability.

EIN: 205330283 · Rolette, ND · NTEE: P70 · Updated: 2026-03-28

$2.8MRevenue

$2.3MAssets

60/100Mission Score (Good)

P70

About Rolette Community Care Center

Rolette Community Care Center (EIN: 205330283) is a nonprofit organization based in Rolette, ND, classified under NTEE code P70. The organization reported total revenue of $2.8M and total assets of $2.3M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Rolette Community Care Center's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Rolette Community Care Center demonstrates a consistent operational pattern, with revenues generally covering expenses in recent years, though often with a narrow margin or slight deficit. For instance, in 202206, expenses of $3,500,554 exceeded revenues of $3,295,626. The organization's assets have been declining over the past decade, from $5,275,328 in 201406 to $3,222,967 in 202306, while liabilities have remained significantly high, consistently exceeding assets. This indicates a challenging financial position with a negative net asset balance. The consistent reporting of 0% officer compensation across all filings suggests either a fully volunteer leadership or that compensation is reported under other expense categories, which could impact transparency regarding leadership costs if not clearly disclosed elsewhere.

The organization's financial health appears strained due to its high liabilities relative to assets. While recent years show some improvement in revenue generation, the long-term trend of declining assets and persistent high liabilities is a concern. The NTEE code P70 (Nursing Homes) suggests a focus on direct program services, which is positive. However, without a detailed breakdown of expenses into program, administrative, and fundraising categories, it's difficult to fully assess spending efficiency. The lack of reported officer compensation is a notable point for transparency, as it could either signify strong volunteerism or a lack of detailed disclosure regarding leadership remuneration.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Rolette Community Care Center with a Mission Score of 60 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 10%
programs: 85%
fundraising: 5%

According to IRS 990 filings, Rolette Community Care Center allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

The organization consistently reports 0% officer compensation across all available filings, which is unusual for an organization of its size with annual revenues often exceeding $3 million. This could indicate a fully volunteer leadership or that compensation is categorized differently, warranting further investigation for complete transparency.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Rolette Community Care Center's IRS 990 filings:

Consistent negative net asset position (liabilities significantly exceed assets)
Long-term trend of declining assets from $5,275,328 in 201406 to $3,222,967 in 202306
Lack of reported officer compensation, which could obscure leadership costs if not volunteer-led

Strengths

The following positive indicators were identified for Rolette Community Care Center:

Revenue generally covers expenses in recent years, indicating operational stability despite financial structure challenges
Consistent filing of IRS Form 990s, demonstrating a commitment to transparency in reporting

Frequently Asked Questions about Rolette Community Care Center

Why are liabilities consistently higher than assets?

The organization's liabilities have consistently exceeded its assets for the entire period reviewed, with liabilities of $4,851,989 against assets of $3,222,967 in 202306. This indicates a negative net asset position, suggesting significant long-term debt or other obligations that outweigh its resources.

What is the nature of the high liabilities?

Without access to the full IRS Form 990, the specific nature of the high liabilities (e.g., mortgages, bonds, operational debt) cannot be determined. However, given the NTEE code P70 (Nursing Homes), these could relate to facility financing or long-term care obligations.

How does the organization manage to operate with a negative net asset balance?

Operating with a negative net asset balance suggests reliance on ongoing revenue streams to cover expenses and service debt. While revenues have generally kept pace with expenses, the underlying financial structure indicates a need for careful cash flow management and potentially external support.

Is the 0% officer compensation accurate, and if so, how is leadership compensated?

The consistent reporting of 0% officer compensation is unusual. It could mean that leadership is entirely volunteer, or that compensation is reported under other expense lines (e.g., salaries and wages for employees) without specific disclosure for officers, which would impact transparency.

Filing History

IRS 990 filing history for Rolette Community Care Center showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Rolette Community Care Center's revenue has grown by 47.9%, moving from $2.6M to $3.9M. Total assets decreased by 49% over the same period, from $6.3M to $3.2M. Total functional expenses rose by 30.6%, from $2.7M to $3.5M. In its most recent filing year (2023), Rolette Community Care Center reported a surplus of $428K, with revenue exceeding expenses. The organization holds $4.9M in liabilities against $3.2M in assets (debt-to-asset ratio: 150.5%), resulting in net assets of $-1,629,022.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$3.9M	$3.5M	$3.2M	$4.9M	—	—
2022	$3.3M	$3.5M	$3.0M	$5.1M	—	View 990
2021	$4.0M	$3.7M	$3.5M	$5.3M	—	View 990
2020	$4.0M	$3.9M	$4.2M	$6.3M	—	View 990
2019	$3.3M	$3.5M	$3.5M	$5.7M	—	View 990
2018	$2.9M	$3.3M	$4.0M	$5.9M	—	View 990
2017	$3.1M	$3.5M	$4.1M	$5.7M	—	View 990
2016	$2.9M	$3.4M	$4.6M	$5.8M	—	View 990
2015	$3.0M	$3.0M	$5.2M	$5.9M	—	View 990
2014	$2.8M	$3.0M	$5.3M	$6.0M	—	View 990
2013	$2.5M	$2.7M	$5.6M	$6.1M	—	View 990
2012	$2.7M	$2.6M	$6.0M	$6.3M	—	View 990
2011	$2.6M	$2.7M	$6.3M	$6.6M	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $3.9M, expenses of $3.5M, and assets of $3.2M (revenue +18.4% year-over-year).
2022: Revenue of $3.3M, expenses of $3.5M, and assets of $3.0M (revenue -16.7% year-over-year).
2021: Revenue of $4.0M, expenses of $3.7M, and assets of $3.5M (revenue -1.8% year-over-year).
2020: Revenue of $4.0M, expenses of $3.9M, and assets of $4.2M (revenue +21.4% year-over-year).
2019: Revenue of $3.3M, expenses of $3.5M, and assets of $3.5M (revenue +15.4% year-over-year).
2018: Revenue of $2.9M, expenses of $3.3M, and assets of $4.0M (revenue -8.6% year-over-year).
2017: Revenue of $3.1M, expenses of $3.5M, and assets of $4.1M (revenue +7.1% year-over-year).
2016: Revenue of $2.9M, expenses of $3.4M, and assets of $4.6M (revenue -1.9% year-over-year).
2015: Revenue of $3.0M, expenses of $3.0M, and assets of $5.2M (revenue +6.1% year-over-year).
2014: Revenue of $2.8M, expenses of $3.0M, and assets of $5.3M (revenue +13.7% year-over-year).
2013: Revenue of $2.5M, expenses of $2.7M, and assets of $5.6M (revenue -6.8% year-over-year).
2012: Revenue of $2.7M, expenses of $2.6M, and assets of $6.0M (revenue +1.0% year-over-year).
2011: Revenue of $2.6M, expenses of $2.7M, and assets of $6.3M.

Data Sources and Methodology

This transparency report for Rolette Community Care Center is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.