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Western Horizons Living Centers

EIN 26-0794602 · Hettinger, ND

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair59 out of 100GovernanceStrong95 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE MISSION OF WESTERN HORIZONS LIVING CENTERS IS TO ASSIST OUR NEIGHBORS IN ACHIEVING AND MAINTAINING THEIR HIGHEST LEVEL OF INDEPENDENCE IN A CARING AND RESPECTFUL ENVIRONMENT.

Income
$5.7 million
Spending
$5.5 million
Spent on programs
90%
Reserves
0.9 months of spending
Largest source of income
fees for its services, 99%
Employees
61
Volunteers
24
Highest pay
$451,701, medical liason

Source: Form 990 for the year ending March 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 59 out of 100. Higher than 31% of charities in its peer group (health care, $1m to $10m).

  • Reserves

    4 of 35

    Spendable reserves would cover 0.9 months of spending.

  • Debt

    10 of 20

    It owes 42% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 4% of income.

  • Income trend

    15 of 15

    Income rose 4% on the year before.

  • Spending floor

    15 of 15

    90% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending March 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 95 out of 100. Higher than 58% of charities in its peer group (health care, $1m to $10m).

  • Independent board

    25 of 25

    5 of 7 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending March 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (2)
  1. $4.4 million spent. WESTERN HORIZONS LIVING CENTERS (WHLC) OPERATES A 45 BED SKILLED NURSING FACILITY. IN ADDITION TO THE BASIC DAILY ROUTINE CARE, STAFF ALSO PROVIDE PHYSICAL THERAPY, OCCUPATIONAL THERAPY, ACTIVITIES, AND SOCIAL SERVICES TO THE RESIDENTS. ON AVERAGE, LONG-TERM CARE SERVICES WERE PROVIDED TO 37 RESIDENTS PER DAY FOR THIS REPORTING PERIOD. THERE WERE 13,476 SKILLED NURSING DAYS WITH ABOUT 58% OF THOSE DAYS BEING MEDICAID CERTIFIED. THROUGHOUT THE YEAR, WHLC AND COMMUNITY INDIVIDUALS/GROUPS PROVIDED MANY VARIED FORMS OF PROGRAMMING, INCLUDING EXERCISE GROUPS, MUSICAL ENTERTAINMENT, BINGO, VAN TRIPS, COMMUNITY OUTINGS, SOCIAL EVENTS, MONTHLY BIRTHDAY PARTIES, EDUCATIONAL PROGRAMS, MOVIES AND BEDSIDE ACTIVITIES. LOCAL CLERGY AND FACILITY STAFF CONDUCTED REGULAR WORSHIP SERVICES AND BIBLE STUDIES FOR RESIDENTS. A GROUP OF LOCAL LADIES WEEKLY VOLUNTEER THEIR SERVICES IN HAIRDRESSING FOR THE RESIDENTS.
  2. $542,208 spent. IN ADDITION TO THE SKILLED NURSING FACILITY, WHLC OPERATED A 16-UNIT ASSISTED LIVING FACILITY KNOWN AS WESTERN HORIZONS ASSISTED LIVING (WHAL). IT PROVIDES HANDICAP ACCESSIBLE BATHROOMS IN THE ROOMS, ELECTRIC DOOR OPENERS THROUGHOUT THE FACILITY, AND IS ALL ON ONE LEVEL TO PROVIDE EASY ACCESSIBILITY TO THE TENANTS. WHAL OPERATES CHARITABLY BY MEETING THE PHYSICAL, EMOTIONAL, RECREATIONAL, SOCIAL, RELIGIOUS, AND SIMILAR NEEDS OF ELDERLY PEOPLE. SOME OF THE ACTIVITIES INCLUDE CARD PLAYING, GARDENING, WEEKLY RELIGIOUS GATHERINGS, AND SOCIAL INTERACTION WITH EACH OTHER OR FAMILY VISITORS. STAFF ALSO PROVIDES OTHER HEALTH-RELATED SERVICES INCLUDING BATHING, HAIR, SKIN AND NAIL CARE, DRESSING, ASSISTANCE WITH MOBILITY, COMMUNICATION AND REMINDERS, MEDICATION MANAGEMENT, HOUSEKEEPING AND LAUNDRY SERVICES, MEAL PLANNING AND PREPARATION, EXERCISE PROGRAM, AND MONITORING BLOOD SUGARS, VITAL SIGNS AND OXYGEN. WHILE THERE HAS BEEN SOME TURNOVER THROUGHOUT THE YEAR DUE TO DEATH AND/OR THE TENANT NEEDING A HIGHER LEVEL OF CARE, THE FACILITY MAINTAINS A HIGH OCCUPANCY PERCENTAGE DUE TO STEADY DEMAND FOR THIS LEVEL OF CARE.

Source: Form 990 for the year ending March 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending March 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since August 2008.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.