Umh Management Services Corp

Tax-deductible

Binghamton, NY501(c)(3)Human ServicesEIN 16-1486032Revenue $5.3M in FY2024

On file with the IRSunitedmethodisthomes.org10 Acre Pl, 13904-2715 · Binghamton, NYTax-exempt since Nov 1990Supporting organization — 509(a)(3)

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The organization performs Management functions for the eight other affiliated organizations.

501(c)(3) charity; gifts are tax-deductible.
9¢ of each $1 spent went to programs.
Run by 37 volunteers and 38 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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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
1 of 5
filings with a surplus
Average deficit $21K a year · under 1% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
9%
of spending
Concern: 9% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$768K
to officers and key staff · 14% of spending
Top officer’s pay higher than 88% of similar orgs
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 4.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$8.1M
60% of total assets
Fine: liabilities are 60% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
19
of 19 voting members
Looks good: 19 of 19 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.3M
+1% vs prior year
Spent
$5.4M
To programs
9%
Net assets
$5.4M
By yearFY2020–FY2024
Revenue
$5.3M
FY2024▲ +1%
Tap a bar for its year
Revenue by fiscal year
FY2020$5.3M
FY2021$5.8M
FY2022$5.0M
FY2023$5.3M
FY2024$5.3M
Expenses
$5.4M
FY2024▲ +1%
Tap a bar for its year
Expenses by fiscal year
FY2020$5.4M
FY2021$5.3M
FY2022$5.3M
FY2023$5.3M
FY2024$5.4M
Net assets
$5.4M
FY2024▲ +66%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.6M
FY2021$3.4M
FY2022$3.4M
FY2023$3.2M
FY2024$5.4M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 1990.

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

Where the money goes

9 cents of each dollar spent went to programs.

Program services 9% · $490K Management & general 91% · $4.9M

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

36 people listed on the 990; $768K paid to officers and key staff.

Part VII, Section A · reportable compensation
Senior VP Special Projects
$194,078Pt VII · Sec A
$153,884Pt VII · Sec A
Senior VP CFO
$145,274Pt VII · Sec A
VP Human Resources
$142,112Pt VII · Sec A
VP Marketing/Sales
$132,188Pt VII · Sec A
Assistant Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Gary E Gardner’s $194K as Senior VP Special Projects is at the 88th percentile of top reported officer pay among 3868 $1–10M 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

NameFY2024FY2023FY2022FY2021FY2020
Brian Picchini———$400,799$444,281
James Silkworth———$196,063$216,392
Richard Runyon—$203,237$203,905$193,368$212,479
Gary E Gardner$194,078————
Martha Wright—$181,663$178,062$172,523$193,943
Gary Gardener—$193,680$182,687$169,995$188,249
Ron Patti——$188,152——
Salvatore Lamantia$153,884$154,645$152,020$155,626$154,514

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 15aYes

Programs and updates

Manages operations for eight affiliated organizations.

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Provided by the organization

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1 program · $490K · in their own filed words · FY2024
01

Centralized management functions and supportive financial, information technology and administrative services for the eight other brother / sister related and affiliated organizations of the united methodist homes which provide services for the frail and ill elderly.

$490Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$5.3M
Ln 12
Fees for servicesLn 2g$4.7M
Investment incomeLn 3$320K
Other incomeLn 4–11$298K
Money outPt IX
$5.4M
Ln 25
Programscol B$490K
Managementcol C$4.9M
Owns and owesPt X
$5.4M
net assets · Ln 32
Cash and savingsLn 1–2$2.1M
Total assetsLn 16$13.5M
LiabilitiesLn 26$8.1M
PeoplePt VI, VII
36
listed · VII A
PaidVII A5
Voting boardVI 1a19
IndependentVI 1b19
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$4.7M
Investment incomeLn 3$320K
Other incomeLn 4–11$298K
Gains on assetsLn 7$420
Total revenueLn 12$5.3M
Assets in detailPt X, end of year
CashLn 1$300
SavingsLn 2$2.1M
Cash and savings togetherLn 1–2$2.1M
InvestmentsLn 11–13$338K
Land, buildings, equipmentLn 10c$170K
Other assetsLn 15$10.5M
Total assetsLn 16$13.5M
LiabilitiesLn 26$8.1M
Net assetsLn 32$5.4M
OperationsPt I, VI
EmployeesI 538
VolunteersI 637
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 FY24End FY24
Cash and savingsLn 1–2$2.6M$2.1M
InvestmentsLn 11–13$2.4M$338K
Land, buildings, equipmentLn 10c$348K$170K
Total assetsLn 16$12.2M$13.5M
LiabilitiesLn 26$8.9M$8.1M
Net assetsLn 32$3.2M$5.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$13K$13K
Other salaries and wagesLn 7$2.4M$37$2.4M
Pension plan contributionsLn 8$357$357
Other employee benefitsLn 9$260K$1$260K
Payroll taxesLn 10$234K$2$234K
Legal feesLn 11b$33K$33K
Accounting feesLn 11c$176K$176K
Other fees for servicesLn 11g$1.2M$120K$1.1M
Advertising and promotionLn 12$262K$262K
Office expensesLn 13$62K$62K
Information technologyLn 14$2K$2K
OccupancyLn 16$32K$32K
TravelLn 17$61K$61K
InterestLn 20$293K$293K
Depreciation, depletion and amortizationLn 22$63K$63K
InsuranceLn 23$146K$146K
Other expenses (24a–d)Ln 24$187K$187K
All other expensesLn 24e$3K$3K
Total functional expensesLn 25$5.4M$490K$4.9M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $5.3M$5.4M−$47K$5.4M 990 PDF
FY2023 $5.3M$5.3M−$45K$3.2M 990 PDF
FY2022 $5.0M$5.3M−$364K$3.4M 990 PDF
FY2021 $5.8M$5.3M$515K$3.4M 990 PDF
FY2020 $5.3M$5.4M−$167K$2.6M 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 (6 parts)
Part I · Summary $5,343,802 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $4,671,348$4,725,763
I-10 Investment incomePrior year $462,372$320,408
I-11 Other revenuePrior year $135,675$297,631
I-12 Total revenuePrior year $5,269,395$5,343,802
I-13 Grants and similar amounts paidPrior year $2,758$13,310
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $3,251,792$2,882,084
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,059,925$2,495,028
I-18 Total expensesPrior year $5,314,475$5,390,422
I-19 Revenue less expensesPrior year −$45,080−$46,620
Part VI · Governance 19 of 19 board members independent, 1 to look at
VI-1a Voting members of the governing body19
VI-1b Independent voting members19
VI-2 Family or business relationship among officers or directorsYes
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 $5,343,802 across 5 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,725,763$4,725,763
VIII-3 Investment incomeExcluded from tax $319,988$319,988
VIII-7 Net gain or loss on sales of assetsExcluded from tax $420$420
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $297,631$297,631
VIII-12 Total revenueRelated to mission $4,725,763 · Unrelated business $0 · Excluded from tax $618,039$5,343,802
Part IX · Statement of functional expenses $5,390,422 across 18 lines filed
IX-1 Grants to domestic organizationsPrograms $13,310$13,310
IX-7 Other salaries and wagesPrograms $37 · Management $2,387,514$2,387,551
IX-8 Pension plan contributionsManagement $357$357
IX-9 Other employee benefitsPrograms $1 · Management $259,859$259,860
IX-10 Payroll taxesPrograms $2 · Management $234,314$234,316
IX-11b Legal feesManagement $33,458$33,458
IX-11c Accounting feesManagement $175,500$175,500
IX-11g Other fees for servicesPrograms $120,250 · Management $1,055,792$1,176,042
IX-12 Advertising and promotionManagement $261,573$261,573
IX-13 Office expensesManagement $62,198$62,198
IX-14 Information technologyManagement $1,784$1,784
IX-16 OccupancyManagement $31,545$31,545
IX-17 TravelManagement $60,745$60,745
IX-20 InterestPrograms $292,791$292,791
IX-22 Depreciation, depletion and amortizationPrograms $63,432$63,432
IX-23 InsuranceManagement $146,024$146,024
IX-24 Other expenses (24a–d)Management $187,432$187,432
IX-24e All other expensesManagement $2,504$2,504
IX-25 Total functional expensesPrograms $489,823 · Management $4,900,599 · Fundraising $0$5,390,422
Part X · Balance sheet $13,487,623 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $300$300
X-2 Savings and temporary cash investmentsStart of year $2,606,921$2,122,682
X-4 Accounts receivableStart of year $179,611$153,438
X-9 Prepaid expenses and deferred chargesStart of year $142,558$175,244
X-10c Land, buildings and equipment, netStart of year $348,186$169,912
X-11 Publicly traded securitiesStart of year $2,439,382$337,538
X-15 Other assetsStart of year $6,445,959$10,528,509
X-16 Total assetsStart of year $12,162,917$13,487,623
X-17 Accounts payable and accrued expensesStart of year $3,209,067$2,961,543
X-20 Tax-exempt bond liabilitiesStart of year $5,718,672$5,143,672
X-26 Total liabilitiesStart of year $8,927,739$8,105,215
X-27 Net assets without donor restrictionsStart of year $3,235,178$5,382,408
X-32 Total net assets or fund balancesStart of year $3,235,178$5,382,408
X-33 Total liabilities and net assetsStart of year $12,162,917$13,487,623
Part XI · Reconciliation of net assets $5,382,408 net assets at year end
XI-1 Total revenue$5,343,802
XI-2 Total expenses$5,390,422
XI-3 Revenue less expenses−$46,620
XI-4 Net assets at start of year$3,235,178
XI-5 Net unrealized gains (losses) on investments$715,318
XI-9 Other changes in net assets$1,478,532
XI-10 Net assets at end of year$5,382,408

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

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