Residential Care Facility

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$90K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $640K a year · 7% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$90K
to officers and key staff · 1% of spending
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
10 mo
of spending, in cash
Looks good: 9.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $6K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$10.3M
57% of total assets
Fine: liabilities are 57% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$9.3M
+27% vs prior year
Spent
$8.3M
To programs
85%
Net assets
$7.7M
By yearFY2020–FY2024
Revenue
$9.3M
FY2022▲ +27%
Tap a bar for its year
Revenue by fiscal year
FY2020$7.4M
FY2021$7.3M
FY2022$9.3M
FY2023$9.2M
FY2024$10.5M
Expenses
$8.3M
FY2022▲ +13%
Tap a bar for its year
Expenses by fiscal year
FY2020$7.1M
FY2021$7.4M
FY2022$8.3M
FY2023$8.7M
FY2024$9.1M
Net assets
$7.7M
FY2022▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2020$6.8M
FY2021$7.5M
FY2022$7.7M
FY2023$8.9M
FY2024$10.6M

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 1942.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $7.1M Management & general 15% · $1.2M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

17 people listed on the 990; $90K paid to officers and key staff.

Part VII, Section A · reportable compensation
Past Administrator
$90,236Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Kerri Aguiar’s $120K as Past Clinical Manager is at the 8th percentile of top reported officer pay among 676 $10–100M housing nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2022FY2021FY2020
Kerri Aguiar$120,426———
Jessica Duffy—$90,236$108,784—
Christine Bougie——$83,871$29,125

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides housing and care, from independent to assisted living, for older adults in Portland, Maine.

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Provided by the organization

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1 program · $7.1M · in their own filed words · FY2022
01

To provide a residential care (67 beds) and independent living (88 apartments) facility for the elderly in the Cumberland County area.

$7.1Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$6K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$9.3M
Ln 12
Fees for servicesLn 2g$8.4M
Gifts and grantsLn 1h$472K
Investment incomeLn 3$385K
Money outPt IX
$8.3M
Ln 25
Programscol B$7.1M
Managementcol C$1.2M
Owns and owesPt X
$7.7M
net assets · Ln 32
Cash and savingsLn 1–2$6.9M
Total assetsLn 16$18.0M
LiabilitiesLn 26$10.3M
PeoplePt VI, VII
17
listed · VII A
PaidVII A1
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$472K
Government grantsLn 1e$165K
Fees for servicesLn 2g$8.4M
Investment incomeLn 3$385K
Other incomeLn 4–11$12K
Gains on assetsLn 7$290K
Total revenueLn 12$9.3M
Assets in detailPt X, end of year
CashLn 1$1.5M
SavingsLn 2$5.4M
Cash and savings togetherLn 1–2$6.9M
InvestmentsLn 11–13$3.8M
Land, buildings, equipmentLn 10c$7.2M
Other assetsLn 15$0
Total assetsLn 16$18.0M
LiabilitiesLn 26$10.3M
Net assetsLn 32$7.7M
OperationsPt I, VI
EmployeesI 5163
VolunteersI 616
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$1.9M$6.9M
InvestmentsLn 11–13$3.9M$3.8M
Land, buildings, equipmentLn 10c$7.0M$7.2M
Total assetsLn 16$13.7M$18.0M
LiabilitiesLn 26$6.2M$10.3M
Net assetsLn 32$7.5M$7.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$226K$226K
Other salaries and wagesLn 7$3.8M$3.5M$279K
Pension plan contributionsLn 8$61K$48K$13K
Other employee benefitsLn 9$645K$609K$36K
Payroll taxesLn 10$292K$264K$28K
Management feesLn 11a$175K$175K
Legal feesLn 11b$1K$1K
Accounting feesLn 11c$44K$44K
Investment management feesLn 11f$16K$16K
Other fees for servicesLn 11g$92K$88K$4K
Advertising and promotionLn 12$70K$70K
Office expensesLn 13$304K$195K$109K
Information technologyLn 14$32K$27K$5K
OccupancyLn 16$511K$389K$122K
TravelLn 17$25K$11K$14K
InterestLn 20$247K$247K
Depreciation, depletion and amortizationLn 22$768K$768K
InsuranceLn 23$64K$64K
Other expenses (24a–d)Ln 24$950K$947K$3K
Total functional expensesLn 25$8.3M$7.1M$1.2M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $10.5M$9.1M$1.4M$10.6M 990 PDF
FY2023 $9.2M$8.7M$539K$8.9M 990 PDF
FY2022 Viewing $9.3M$8.3M$987K$7.7M 990 PDF
FY2021 $7.3M$7.4M−$44K$7.5M 990 PDF
FY2020 $7.4M$7.1M$342K$6.8M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $9,274,077 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $216,879$472,395
I-9 Program service revenuePrior year $7,169,125$8,404,545
I-10 Investment incomePrior year −$70,833$385,286
I-11 Other revenuePrior year $0$11,851
I-12 Total revenuePrior year $7,315,171$9,274,077
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $4,470,841$4,987,280
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,888,830$3,299,993
I-18 Total expensesPrior year $7,359,671$8,287,273
I-19 Revenue less expensesPrior year −$44,500$986,804
Part VI · Governance 13 of 13 board members independent, no flags
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $9,274,077 across 9 lines filed
VIII-1d Related organizations$125,408
VIII-1e Government grants$165,464
VIII-1f All other contributions, gifts and grants$181,523
VIII-1h Total contributions, gifts and grants$472,395
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $8,404,545$8,404,545
VIII-3 Investment incomeExcluded from tax $95,709$95,709
VIII-7 Net gain or loss on sales of assetsExcluded from tax $289,577$289,577
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $11,851$11,851
VIII-12 Total revenueRelated to mission $8,404,545 · Unrelated business $0 · Excluded from tax $397,137$9,274,077
Part IX · Statement of functional expenses $8,287,273 across 19 lines filed
IX-5 Pay of current officers, directors and key staffManagement $226,125$226,125
IX-7 Other salaries and wagesPrograms $3,483,791 · Management $279,350$3,763,141
IX-8 Pension plan contributionsPrograms $48,003 · Management $13,091$61,094
IX-9 Other employee benefitsPrograms $609,038 · Management $36,152$645,190
IX-10 Payroll taxesPrograms $263,705 · Management $28,025$291,730
IX-11a Management feesManagement $174,838$174,838
IX-11b Legal feesManagement $1,232$1,232
IX-11c Accounting feesManagement $44,477$44,477
IX-11f Investment management feesManagement $16,444$16,444
IX-11g Other fees for servicesPrograms $88,179 · Management $4,219$92,398
IX-12 Advertising and promotionManagement $69,624$69,624
IX-13 Office expensesPrograms $195,180 · Management $108,760$303,940
IX-14 Information technologyPrograms $27,218 · Management $4,869$32,087
IX-16 OccupancyPrograms $388,986 · Management $122,081$511,067
IX-17 TravelPrograms $11,007 · Management $13,918$24,925
IX-20 InterestPrograms $246,509$246,509
IX-22 Depreciation, depletion and amortizationPrograms $768,416$768,416
IX-23 InsuranceManagement $64,251$64,251
IX-24 Other expenses (24a–d)Programs $947,162 · Management $2,623$949,785
IX-25 Total functional expensesPrograms $7,077,194 · Management $1,210,079 · Fundraising $0$8,287,273
Part X · Balance sheet $18,028,427 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $1,181,337$1,481,759
X-2 Savings and temporary cash investmentsStart of year $766,259$5,370,266
X-4 Accounts receivableStart of year $433,566$152,604
X-9 Prepaid expenses and deferred chargesStart of year $27,305$13,953
X-10c Land, buildings and equipment, netStart of year $7,046,579$7,208,759
X-11 Publicly traded securitiesStart of year $3,908,381$3,801,086
X-15 Other assetsStart of year $131,566$0
X-16 Total assetsStart of year $13,728,048$18,028,427
X-17 Accounts payable and accrued expensesStart of year $1,944,602$1,909,312
X-19 Deferred revenueStart of year $160,716$11,531
X-24 Unsecured notes and loans payableStart of year $1,268,748$1,268,748
X-25 Other liabilitiesStart of year $26,676$43,829
X-26 Total liabilitiesStart of year $6,237,764$10,287,268
X-27 Net assets without donor restrictionsStart of year $6,299,088$6,646,764
X-28 Net assets with donor restrictionsStart of year $1,191,196$1,094,395
X-32 Total net assets or fund balancesStart of year $7,490,284$7,741,159
X-33 Total liabilities and net assetsStart of year $13,728,048$18,028,427
Part XI · Reconciliation of net assets $7,741,159 net assets at year end
XI-1 Total revenue$9,274,077
XI-2 Total expenses$8,287,273
XI-3 Revenue less expenses$986,804
XI-4 Net assets at start of year$7,490,284
XI-5 Net unrealized gains (losses) on investments−$752,919
XI-9 Other changes in net assets$16,990
XI-10 Net assets at end of year$7,741,159

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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