Emanuel Development Corporation FY2024 filing

Tax-deductible

Brighton, MA501(c)(3)Since 1985Human ServicesEIN 04-2897442

We are called to strengthen communities by empowering people to respond to life's challenges.

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
$989K 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

FY2024 · 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
3 of 5
filings with a surplus
Average surplus $180K a year · 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$989K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$17.7M
74% of total assets
Worth a look: liabilities are 74% of assets; over 65%.
Pt X · Ln 26
Independent board members
6
of 7 voting members
Looks good: 6 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$16.3M
-0.7% vs prior year
Spent
$17.6M
To programs
88%
Net assets
$6.3M
By yearFY2020–FY2024
Revenue
$16.3M
FY2024▼ -0.7%
Revenue by fiscal year
FY2020$15.2M
FY2021$14.3M
FY2022$16.0M
FY2023$16.4M
FY2024$16.3M
FY2024$16.9M
Expenses
$17.6M
FY2024▲ +4%
Expenses by fiscal year
FY2020$14.0M
FY2021$13.9M
FY2022$14.9M
FY2023$16.9M
FY2024$17.6M
FY2024$17.1M
Net assets
$6.3M
FY2024▼ -17%
Net assets by fiscal year
FY2020$483K
FY2021$4.3M
FY2022$6.9M
FY2023$7.7M
FY2024$6.3M
FY2024$5.7M

From the FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 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 Sep 1983.

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

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $15.5M Management & general 12% · $2.1M

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

Who runs it and what they're paid

20 people listed on the 990; $989K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
$284,883Pt VII · Sec A
$223,355Pt VII · Sec A
$167,386Pt VII · Sec A
$157,315Pt VII · Sec A
$155,745Pt VII · Sec A
$0Pt VII · Sec A
Financial Secretary
$0Pt VII · Sec A
Executive VP/CFO/COO
$0Pt VII · Sec A

Edith Pauls’s $317K as Nursing is at the 78th percentile of top reported officer pay among 3122 $10–100M human services 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 · 8 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Edith Pauls$316,896$284,883$172,898$175,386——
Benin Nyenti—$223,355$234,367$234,367——
Catherine Yawe$184,036$157,315$148,365$157,237——
Rob Grady————$172,003—
Tina Oyedeji$170,267—————
Benen Nyenh$168,536—————
Tina Oyediji—$167,386————
Hope Guyton$151,479$155,745$124,503———

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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Empowering people to overcome life's challenges and strengthen communities.

Provided by the organization

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1 program service account for $15.5M of program spending, described in the organization's own filed words · FY2023.
01

The organization operates a 122-BED nursing facility which provides skilled nursing and rehabilitative services to the elderly.

$15.5Mprogram expense

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Funders

Who pays for it.

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

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$16.3M
Ln 12
Fees for servicesLn 2g$15.9M
Gifts and grantsLn 1h$381K
Other incomeLn 4–11$39K
Money outPt IX
$17.6M
Ln 25
Programscol B$15.5M
Managementcol C$2.1M
Owns and owesPt X
$6.3M
net assets · Ln 32
Cash and savingsLn 1–2$422K
Total assetsLn 16$24.0M
LiabilitiesLn 26$17.7M
PeoplePt VI, VII
20
listed · VII A
PaidVII A5
Voting boardVI 1a7
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$381K
Government grantsLn 1e$381K
Fees for servicesLn 2g$15.9M
Investment incomeLn 3$153
Other incomeLn 4–11$39K
Total revenueLn 12$16.3M
Assets in detailPt X, end of year
CashLn 1$422K
Cash and savings togetherLn 1–2$422K
Land, buildings, equipmentLn 10c$18.8M
Other assetsLn 15$586K
Total assetsLn 16$24.0M
LiabilitiesLn 26$17.7M
Net assetsLn 32$6.3M
OperationsPt I, VI
EmployeesI 5279
VolunteersI 66
Fiscal year endsHeaderJune
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 FY24End FY24
Cash and savingsLn 1–2$780K$422K
Land, buildings, equipmentLn 10c$19.3M$18.8M
Total assetsLn 16$24.9M$24.0M
LiabilitiesLn 26$17.3M$17.7M
Net assetsLn 32$7.7M$6.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$9.0M$8.5M$519K
Pension plan contributionsLn 8$28K$27K$2K
Other employee benefitsLn 9$444K$419K$26K
Payroll taxesLn 10$707K$667K$41K
Management feesLn 11a$819K$819K
Legal feesLn 11b$20K$18K$1K
Accounting feesLn 11c$45K$45K
Other fees for servicesLn 11g$228K$212K$16K
Advertising and promotionLn 12$121K$112K$9K
Office expensesLn 13$1.2M$1.2M$47K
OccupancyLn 16$242K$224K$17K
TravelLn 17$10K$9K$730
InterestLn 20$671K$629K$42K
Depreciation, depletion and amortizationLn 22$942K$595K$347K
InsuranceLn 23$232K$218K$15K
Other expenses (24a–d)Ln 24$2.9M$2.8M$126K
Total functional expensesLn 25$17.6M$15.5M$2.1M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Viewing $16.3M$17.6M−$1.3M$6.3M 990 PDF
FY2023 $16.4M$16.9M−$548K$7.7M 990 PDF
FY2022 $16.0M$14.9M$1.1M$6.9M 990 PDF
FY2021 $14.3M$13.9M$473K$4.3M 990 PDF
FY2020 $15.2M$14.0M$1.2M$483K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $16,275,639 across 6 lines filed
VIII-1e Government grants$380,560
VIII-1h Total contributions, gifts and grants$380,560
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $15,855,942$15,855,942
VIII-3 Investment incomeExcluded from tax $153$153
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $38,984$38,984
VIII-12 Total revenueRelated to mission $15,855,942 · Unrelated business $0 · Excluded from tax $39,137$16,275,639
Part IX · Statement of functional expenses $17,606,074 across 16 lines filed
IX-7 Other salaries and wagesPrograms $8,464,136 · Management $519,440$8,983,576
IX-8 Pension plan contributionsPrograms $26,538 · Management $1,629$28,167
IX-9 Other employee benefitsPrograms $418,652 · Management $25,693$444,345
IX-10 Payroll taxesPrograms $666,582 · Management $40,908$707,490
IX-11a Management feesManagement $818,979$818,979
IX-11b Legal feesPrograms $18,273 · Management $1,411$19,684
IX-11c Accounting feesManagement $44,640$44,640
IX-11g Other fees for servicesPrograms $212,053 · Management $16,379$228,432
IX-12 Advertising and promotionPrograms $112,345 · Management $8,677$121,022
IX-13 Office expensesPrograms $1,180,586 · Management $46,548$1,227,134
IX-16 OccupancyPrograms $224,229 · Management $17,319$241,548
IX-17 TravelPrograms $9,456 · Management $730$10,186
IX-20 InterestPrograms $629,201 · Management $41,947$671,148
IX-22 Depreciation, depletion and amortizationPrograms $595,240 · Management $347,216$942,456
IX-23 InsurancePrograms $217,659 · Management $14,511$232,170
IX-24 Other expenses (24a–d)Programs $2,759,452 · Management $125,645$2,885,097
IX-25 Total functional expensesPrograms $15,534,402 · Management $2,071,672 · Fundraising $0$17,606,074
Part X · Balance sheet $23,997,369 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $780,143$422,421
X-4 Accounts receivableStart of year $2,356,912$2,729,110
X-9 Prepaid expenses and deferred chargesStart of year $245,998$87,320
X-10c Land, buildings and equipment, netStart of year $19,306,152$18,822,098
X-14 Intangible assetsStart of year $1,650,000$1,350,000
X-15 Other assetsStart of year $594,428$586,420
X-16 Total assetsStart of year $24,933,633$23,997,369
X-17 Accounts payable and accrued expensesStart of year $1,169,103$1,681,601
X-19 Deferred revenueStart of year $13,322$14,302
X-20 Tax-exempt bond liabilitiesStart of year $14,315,047$13,916,850
X-25 Other liabilitiesStart of year $1,772,705$2,040,288
X-26 Total liabilitiesStart of year $17,270,177$17,653,041
X-27 Net assets without donor restrictionsStart of year $7,663,456$6,344,328
X-32 Total net assets or fund balancesStart of year $7,663,456$6,344,328
X-33 Total liabilities and net assetsStart of year $24,933,633$23,997,369
Part XI · Reconciliation of net assets $6,344,328 net assets at year end
XI-1 Total revenue$16,275,639
XI-2 Total expenses$17,606,074
XI-3 Revenue less expenses−$1,330,435
XI-4 Net assets at start of year$7,663,456
XI-9 Other changes in net assets$11,307
XI-10 Net assets at end of year$6,344,328

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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