Walhalla Community Hospital Association
Public records show a registered, tax-exempt organization in good standing.
What it says it does
It is the mission of the Pembilier Nursing Center to treat each resident with honor, respect and reverence in order to maintain their personal dignity as a human being. That all residents are provided the highest quality of medical and personal care with kindness, gentleness, friendliness, patience and love. Additionally, we assure that each resident has available to them physical, mental, social, restorative and spiritual facilities that will assist in their recovery and enrichment of their life.
- Income
- $3.8 million
- Spending
- $4.0 million
- Spent on programs
- 84%
- Reserves
- -2.5 months of spending
- Largest source of income
- fees for its services, 96%
- Employees
- 55
- Volunteers
- 20
- Highest pay
- $188,487, administrator
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 34 out of 100.
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
5 of 20It owes 61% of what it owns.
Living within its means
4 of 15Spending exceeded income by 6% of income.
Income trend
10 of 15Income fell 7% on the year before.
Spending floor
15 of 1584% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 85 out of 100.
Independent board
25 of 256 of 6 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 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 (1)
- $3.3 million spent. Pembilier Nursing Center (PNC) is a non-profit organization which provides skilled nursing services, and independent living to the community of Walhalla and surrounding communities. We currently serve 37 skilled residents and PNC also operates a 16-unit independent living facility.PNC is operated by a community board comprised of local leaders, ministers and citizens striving to achieve our mission of providing quality health care to our residents. Our tax-exempt status is critical to the services we offer.PNC is the point of entry for our rural area in receiving services in Walhalla. We provide both short and long term placement, outpatient and inpatient therapy by licensed staff and rehabilitate individuals to move back to a lower level of care. We participate in both the Medicaid and Medicare programs both state and federally funded. We rely heavily on community support and donations to make improvements to our facility. Our tax status allows community members to make charitable donations to our organization.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
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.
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.
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.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since November 1964.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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.
Could it be confused with another charity? Worth knowing.
A much larger organization has a similar name: Skaggs Community Hospital Association (Branson, MO), EIN 44-0584290. If that is the one you meant, check the EIN before giving.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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.