Harrogate Incorporated FY2021 filing

Tax-deductible

Lakewood, NJ501(c)(3)Since 1982Health CareEIN 22-2919029Revenue $20.0M in FY2021

On file with the IRSharrogate-lifecare.org400 Locust Street, 08701-7408 · Lakewood, NJTax-exempt since Jan 1986Publicly supported — 509(a)(2)

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Harrogate is a continuing retirement community committed to delivering the highest quality care lifestyle for seniors. Our dedication to excellence is evident by our belief in providing choice, independence and value, while creating meaningful relationships and experiences between residents, families and staff.

501(c)(3) charity; gifts are tax-deductible.
77¢ of each $1 spent went to programs.
$1.1M 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

FY2021 · 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
2 of 5
filings with a surplus
Average deficit $773K a year · 4% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.1M
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
2 mo
of spending, in cash
Fine: 2.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $8K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$48.7M
151% of total assets
Concern: liabilities are 151% of assets; over 80%.
Pt X · Ln 26
Independent board members
1
of 5 voting members
Worth a look: 1 of 5 voting members are independent, under half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$20.0M
+5% vs prior year
Spent
$19.0M
To programs
77%
Net assets
−$16.5M
By yearFY2020–FY2024
Revenue
$20.0M
FY2021▲ +5%
Tap a bar for its year
Revenue by fiscal year
FY2020$19.0M
FY2021$20.0M
FY2022$18.5M
FY2023$20.2M
FY2024$21.5M
Expenses
$19.0M
FY2021▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$18.3M
FY2021$19.0M
FY2022$20.1M
FY2023$22.0M
FY2024$23.8M
Net assets
−$16.5M
FY2021+0.3%
Tap a bar for its year
Net assets by fiscal year
FY2020−$16.6M
FY2021−$16.5M
FY2022−$17.1M
FY2023−$18.9M
FY2024−$21.2M

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 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 Jan 1986.

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

Where the money goes

77 cents of each dollar spent went to programs.

Program services 77% · $14.7M Management & general 23% · $4.3M

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

13 people listed on the 990; $1.1M paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$189,143Pt VII · Sec A
Associate Executive Director
$169,261Pt VII · Sec A
Life Care Consultant
$152,245Pt VII · Sec A
Director of Nursing
$118,578Pt VII · Sec A
Human Resources Director
$107,133Pt VII · Sec A
Staff Educator/Infection Control
$101,384Pt VII · Sec A
Director of Financial Services
$99,112Pt VII · Sec A
Director of Financial Services
$70,301Pt VII · Sec A

Charles Benjamin’s $225K as Executive Director is at the 27th percentile of top reported officer pay among 2901 $10–100M health care 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
Jodie Medhaug$128,209$139,145$252,711$152,245—
Charles Benjamin$224,953$223,860$219,945$189,143$217,684
Catherine Conrad———$99,112$223,599
Gloria Walsh$195,917$172,886$197,852$169,261$176,906
Mary-Jo Kinneally$194,883$196,550$187,192$70,301—
Lisa Brosnan$154,836$153,709$130,606$118,578—
Joseph Alonzo————$135,789
Kathleen Hansen$120,859$118,783$115,230$107,133$122,180

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 seniors with quality care, choice, independence, and meaningful community experiences.

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Provided by the organization

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1 program · $14.7M · in their own filed words · FY2021
01

The organization provided resident houseing (ages 62 and above) and skilled nursing care, maintenance and medical assistance for residents.

$14.7Mprogram 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 · FY2022
Total grants receivedfrom 1 funder$8K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$20.0M
Ln 12
Fees for servicesLn 2g$18.2M
Gifts and grantsLn 1h$1.7M
Investment incomeLn 3$50K
Money outPt IX
$19.0M
Ln 25
Programscol B$14.7M
Managementcol C$4.3M
Owns and owesPt X
−$16.5M
net assets · Ln 32
Cash and savingsLn 1–2$3.3M
Total assetsLn 16$32.2M
LiabilitiesLn 26$48.7M
PeoplePt VI, VII
13
listed · VII A
PaidVII A12
Voting boardVI 1a5
IndependentVI 1b1
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.7M
Government grantsLn 1e$1.6M
Fees for servicesLn 2g$18.2M
Investment incomeLn 3$50K
Other incomeLn 4–11$33K
Gains on assetsLn 7−$110K
Total revenueLn 12$20.0M
Assets in detailPt X, end of year
CashLn 1$3.3M
SavingsLn 2$53K
Cash and savings togetherLn 1–2$3.3M
InvestmentsLn 11–13$2.8M
Land, buildings, equipmentLn 10c$23.2M
Other assetsLn 15$646K
Total assetsLn 16$32.2M
LiabilitiesLn 26$48.7M
Net assetsLn 32−$16.5M
OperationsPt I, VI
EmployeesI 5290
VolunteersI 620
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$1.2M$3.3M
InvestmentsLn 11–13$5.0M$2.8M
Land, buildings, equipmentLn 10c$23.9M$23.2M
Total assetsLn 16$32.4M$32.2M
LiabilitiesLn 26$48.9M$48.7M
Net assetsLn 32−$16.6M−$16.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$467K$389K$78K
Other salaries and wagesLn 7$6.8M$5.7M$1.1M
Pension plan contributionsLn 8$35K$28K$7K
Other employee benefitsLn 9$981K$866K$115K
Payroll taxesLn 10$752K$645K$107K
Management feesLn 11a$479K$479K
Legal feesLn 11b$62K$62K
Accounting feesLn 11c$160K$160K
Investment management feesLn 11f$27K$27K
Other fees for servicesLn 11g$828K$61K$767K
Advertising and promotionLn 12$521K$521K
Office expensesLn 13$380K$351K$28K
OccupancyLn 16$1.3M$1.2M$63K
InterestLn 20$432K$410K$22K
Depreciation, depletion and amortizationLn 22$2.5M$2.3M$123K
InsuranceLn 23$246K$234K$12K
Other expenses (24a–d)Ln 24$2.6M$2.1M$481K
All other expensesLn 24e$494K$362K$132K
Total functional expensesLn 25$19.0M$14.7M$4.3M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $21.5M$23.8M−$2.3M−$21.2M 990 PDF
FY2023 $20.2M$22.0M−$1.7M−$18.9M 990 PDF
FY2022 $18.5M$20.1M−$1.6M−$17.1M 990 PDF
FY2021 Viewing $20.0M$19.0M$993K−$16.5M 990 PDF
FY2020 $19.0M$18.3M$712K−$16.6M 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 FY2021 990 (6 parts)
Part I · Summary $19,988,142 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $683,755$1,733,399
I-9 Program service revenuePrior year $18,101,419$18,171,449
I-10 Investment incomePrior year $140,560$49,885
I-11 Other revenuePrior year $42,389$33,409
I-12 Total revenuePrior year $18,968,123$19,988,142
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 $9,109,137$9,058,787
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $9,146,768$9,936,568
I-18 Total expensesPrior year $18,255,905$18,995,355
I-19 Revenue less expensesPrior year $712,218$992,787
Part VI · Governance 1 of 5 board members independent, 1 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members1
VI-12a Written conflict of interest policyNo
VI-2 Family or business relationship among officers or directorsNo
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 $19,988,142 across 9 lines filed
VIII-1e Government grants$1,596,040
VIII-1f All other contributions, gifts and grants$137,359
VIII-1h Total contributions, gifts and grants$1,733,399
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $18,171,449$18,171,449
VIII-3 Investment incomeExcluded from tax $159,611$159,611
VIII-6 Net rental income or lossExcluded from tax $25,429$25,429
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$109,726−$109,726
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $7,980$7,980
VIII-12 Total revenueRelated to mission $18,179,429 · Unrelated business $0 · Excluded from tax $75,314$19,988,142
Part IX · Statement of functional expenses $18,995,355 across 18 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $389,452 · Management $77,646$467,098
IX-7 Other salaries and wagesPrograms $5,679,521 · Management $1,143,594$6,823,115
IX-8 Pension plan contributionsPrograms $28,327 · Management $6,839$35,166
IX-9 Other employee benefitsPrograms $865,917 · Management $115,260$981,177
IX-10 Payroll taxesPrograms $645,063 · Management $107,168$752,231
IX-11a Management feesManagement $479,323$479,323
IX-11b Legal feesManagement $61,672$61,672
IX-11c Accounting feesManagement $159,581$159,581
IX-11f Investment management feesManagement $27,289$27,289
IX-11g Other fees for servicesPrograms $60,790 · Management $766,861$827,651
IX-12 Advertising and promotionManagement $520,882$520,882
IX-13 Office expensesPrograms $351,369 · Management $28,270$379,639
IX-16 OccupancyPrograms $1,206,001 · Management $63,474$1,269,475
IX-20 InterestPrograms $410,206 · Management $21,590$431,796
IX-22 Depreciation, depletion and amortizationPrograms $2,329,211 · Management $122,591$2,451,802
IX-23 InsurancePrograms $234,164 · Management $12,324$246,488
IX-24 Other expenses (24a–d)Programs $2,106,664 · Management $480,658$2,587,322
IX-24e All other expensesPrograms $361,795 · Management $131,853$493,648
IX-25 Total functional expensesPrograms $14,668,480 · Management $4,326,875 · Fundraising $0$18,995,355
Part X · Balance sheet $32,163,275 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $1,035,784$3,290,430
X-2 Savings and temporary cash investmentsStart of year $177,313$53,334
X-4 Accounts receivableStart of year $1,367,171$2,033,418
X-8 Inventories for sale or useStart of year $36,021$36,021
X-9 Prepaid expenses and deferred chargesStart of year $338,817$139,922
X-10c Land, buildings and equipment, netStart of year $23,948,804$23,204,755
X-11 Publicly traded securitiesStart of year $4,978,173$2,759,824
X-15 Other assetsStart of year $374,829$645,571
X-16 Total assetsStart of year $32,354,912$32,163,275
X-17 Accounts payable and accrued expensesStart of year $1,522,039$1,757,286
X-19 Deferred revenueStart of year $116,041$0
X-25 Other liabilitiesStart of year $40,713,806$39,626,215
X-26 Total liabilitiesStart of year $48,939,515$48,696,788
X-27 Net assets without donor restrictionsStart of year −$17,548,525−$17,518,209
X-28 Net assets with donor restrictionsStart of year $963,922$984,696
X-32 Total net assets or fund balancesStart of year −$16,584,603−$16,533,513
X-33 Total liabilities and net assetsStart of year $32,354,912$32,163,275
Part XI · Reconciliation of net assets −$16,533,513 net assets at year end
XI-1 Total revenue$19,988,142
XI-2 Total expenses$18,995,355
XI-3 Revenue less expenses$992,787
XI-4 Net assets at start of year−$16,584,603
XI-5 Net unrealized gains (losses) on investments$45,279
XI-9 Other changes in net assets−$986,976
XI-10 Net assets at end of year−$16,533,513

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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