Episcopal Gardens FY2023 filing

Tax-deductible

E Petersburg, PA501(c)(3)HousingEIN 23-2248635Revenue $507K in FY2023

On file with the IRSPo Box 576, 17520-0576 · E Petersburg, PATax-exempt since Oct 1983Publicly supported charity — 170(b)(1)(A)(vi)

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Provide low-income rental housing under section 202 of the national housing act. 50 units are rented to low-income elderly or handicapped persons.

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $45K a year · 9% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
6 mo
of spending, in cash
Looks good: 6.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.6M
295% of total assets
Concern: liabilities are 295% of assets; over 80%.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$507K
+5% vs prior year
Spent
$442K
To programs
88%
Net assets
−$1.1M
By yearFY2020–FY2025
Revenue
$507K
FY2023▲ +5%
Tap a bar for its year
Revenue by fiscal year
FY2020$476K
FY2021$454K
FY2022$482K
FY2023$507K
FY2024$525K
FY2025$492K
Expenses
$442K
FY2023▼ -7%
Tap a bar for its year
Expenses by fiscal year
FY2020$455K
FY2021$414K
FY2022$477K
FY2023$442K
FY2024$433K
FY2025$447K
Net assets
−$1.1M
FY2023▲ +6%
Tap a bar for its year
Net assets by fiscal year
FY2020−$1.2M
FY2021−$1.2M
FY2022−$1.2M
FY2023−$1.1M
FY2024−$999K
FY2025−$954K

From the FY2023 Form 990 (year ending September 2023) · see the original

Form 990 (PDF) Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 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% · $390K Management & general 12% · $53K

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

6 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
President Until Oct 2023
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Recording Secretary
$0Pt VII · Sec A
Recording Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
See Episcopal Gardens executive salaries →

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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 15aNo

Programs and updates

Offers affordable rental housing for low-income seniors and disabled individuals.

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Provided by the organization

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1 program · $390K · in their own filed words · FY2022
01

Low-income rental housing under section 202 of the national housing act - 50 units are available for low-income elderly or handicapped persons.

$390Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$507K
Ln 12
Fees for servicesLn 2g$505K
Other incomeLn 4–11$3K
Investment incomeLn 3$230
Money outPt IX
$442K
Ln 25
Programscol B$390K
Managementcol C$53K
Owns and owesPt X
−$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$228K
Total assetsLn 16$559K
LiabilitiesLn 26$1.6M
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$505K
Investment incomeLn 3$230
Other incomeLn 4–11$3K
Total revenueLn 12$507K
Assets in detailPt X, end of year
CashLn 1$62K
SavingsLn 2$166K
Cash and savings togetherLn 1–2$228K
Land, buildings, equipmentLn 10c$190K
Other assetsLn 15$129K
Total assetsLn 16$559K
LiabilitiesLn 26$1.6M
Net assetsLn 32−$1.1M
OperationsPt I, VI
EmployeesI 50
VolunteersI 66
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$208K$228K
Land, buildings, equipmentLn 10c$192K$190K
Total assetsLn 16$541K$559K
LiabilitiesLn 26$1.7M$1.6M
Net assetsLn 32−$1.2M−$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$62K$48K$14K
Other employee benefitsLn 9$1K$1K$325
Payroll taxesLn 10$5K$4K$1K
Management feesLn 11a$35K$18K$18K
Accounting feesLn 11c$16K$16K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$3K$51$3K
OccupancyLn 16$37K$37K
InterestLn 20$61K$61K
Depreciation, depletion and amortizationLn 22$19K$19K
InsuranceLn 23$32K$32K
Other expenses (24a–d)Ln 24$169K$169K
Total functional expensesLn 25$442K$390K$53K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $492K$447K$45K−$954K 990 PDF
FY2024 $525K$433K$92K−$999K 990 PDF
FY2023 Viewing $507K$442K$65K−$1.1M 990 PDF
FY2022 $482K$477K$5K−$1.2M 990 PDF
FY2021 $454K$414K$41K−$1.2M 990 PDF
FY2020 $476K$455K$21K−$1.2M 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 FY2023 990 (6 parts)
Part I · Summary $507,405 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $479,027$504,555
I-10 Investment incomePrior year $65$230
I-11 Other revenuePrior year $2,894$2,620
I-12 Total revenuePrior year $481,986$507,405
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 $61,419$68,560
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $415,361$373,879
I-18 Total expensesPrior year $476,780$442,439
I-19 Revenue less expensesPrior year $5,206$64,966
Part VI · Governance 5 of 5 board members independent, 3 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $507,405 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $504,555$504,555
VIII-3 Investment incomeExcluded from tax $230$230
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $2,620$2,620
VIII-12 Total revenueRelated to mission $504,555 · Unrelated business $0 · Excluded from tax $2,850$507,405
Part IX · Statement of functional expenses $442,439 across 12 lines filed
IX-7 Other salaries and wagesPrograms $47,954 · Management $13,979$61,933
IX-9 Other employee benefitsPrograms $1,115 · Management $325$1,440
IX-10 Payroll taxesPrograms $4,016 · Management $1,171$5,187
IX-11a Management feesPrograms $17,574 · Management $17,574$35,148
IX-11c Accounting feesManagement $16,489$16,489
IX-12 Advertising and promotionPrograms $1,724$1,724
IX-13 Office expensesPrograms $51 · Management $3,012$3,063
IX-16 OccupancyPrograms $36,679$36,679
IX-20 InterestPrograms $61,400$61,400
IX-22 Depreciation, depletion and amortizationPrograms $19,106$19,106
IX-23 InsurancePrograms $31,718$31,718
IX-24 Other expenses (24a–d)Programs $168,552$168,552
IX-25 Total functional expensesPrograms $389,889 · Management $52,550 · Fundraising $0$442,439
Part X · Balance sheet $558,787 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $48,762$62,253
X-2 Savings and temporary cash investmentsStart of year $159,429$165,592
X-4 Accounts receivableStart of year $6,304$2,994
X-9 Prepaid expenses and deferred chargesStart of year $6,046$8,668
X-10c Land, buildings and equipment, netStart of year $192,368$190,456
X-15 Other assetsStart of year $127,720$128,824
X-16 Total assetsStart of year $540,629$558,787
X-17 Accounts payable and accrued expensesStart of year $57,436$62,723
X-19 Deferred revenueStart of year $2,207$938
X-25 Other liabilitiesStart of year $58,005$60,391
X-26 Total liabilitiesStart of year $1,696,296$1,649,488
X-27 Net assets without donor restrictionsStart of year −$1,155,667−$1,090,701
X-32 Total net assets or fund balancesStart of year −$1,155,667−$1,090,701
X-33 Total liabilities and net assetsStart of year $540,629$558,787
Part XI · Reconciliation of net assets −$1,090,701 net assets at year end
XI-1 Total revenue$507,405
XI-2 Total expenses$442,439
XI-3 Revenue less expenses$64,966
XI-4 Net assets at start of year−$1,155,667
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$1,090,701

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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