Passes our checks

Western Sky Community Care Center

EIN 88-4408602 · Grant, NE

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

What it says it does

SKILLED NURSING AND REHAB FACILITY TO SERVE THE ELDER RESIDENTS OF PERKINS COUNTY, NEBRASKA.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Fair: 68 out of 100. Higher than 17% of charities in its peer group (health care, $1m to $10m).

Independent board
25 of 25
7 of 7 voting board members are independent.
Conflict of interest policy
15 of 15
Has a written conflict of interest policy.
Whistleblower policy
0 of 8
Reports no written whistleblower policy.
Record keeping policy
0 of 7
Reports no 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.
Independent check of accounts
0 of 15
Its accounts were not audited or reviewed 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 June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

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

Programs described in its return (1)

IN JULY 2022, THE BOARD OF PERKINS COUNTY HEALTH SERVICES (PCHS) CLOSED THE EXISTING NURSING HOME IN PERKINS COUNTY, NEBRASKA. THIS WAS DUE IN LARGE PART TO THE NEGATIVE IMPACT OF THE COVID PANDEMIC. AS RESIDENTS IN THE FACILTY WERE FORCED TO RELOCATE, FIVE LOCAL CITIZENS LED BY WESTERN COMMUNITY CARE CENTER (WSCCC) PRESIDENT AND DIRECTOR MARK BOTTOM, REALIZED THAT PERKINS COUNTY HAD A STRONG NEED FOR LONG-TERM ELDER CARE IN THE FORM OF A SKILLED NURSING HOME.AT THE TIME THE NEW FACILITY BECOMES OPERATIONAL, WSCCC WILL OFFER FULL-SERVICE, SKILLED NURISNG-HOME AND REHABILITATIVE CARE, AS A NON PROFIT NURSING HOME, ANY PROCEEDS GENERATED BY WSCCC WILL BE REINVESTED IN THE FACILITY'S OPERATION IN ORDER TO ENSURE THAT RESIDENTS RECEIVE CONTINUED EXCELLENT CARE. ALL THE WORK THAT WSCCC HAS DONE TO THIS POINT HAS BEEN DONE IN DIRECT SUPPORT OF THE CHARITABLE PURPOSE OF BUILDING AND OPERATING A FACILITY TO CARRY OUT THE MISSION. WSCCC HAS SECURED A $13.96 MILLION DOLLAR LOAN FROM USDA WITH ANTICIPATED GROUND BREAKING IN NOVEMBER 2024. CONSTRUCTION IS CURRENTLY ONGOING. THE FACILITY IS HOPEFUL TO BE FULLY OPERATIONAL BY MAY OF 2026.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

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 June 2023.
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.

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.