Lafayette Manor INC

Tax-deductible

Uniontown, PA501(c)(3)Since 1975Health CareEIN 25-1291588Revenue $9.8M in FY2022

On file with the IRSwlafayettemanor.net147 Lafayette Road, 15401-0000 · Uniontown, PATax-exempt since Nov 1978Publicly supported charity — 170(b)(1)(A)(vi)

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To provide skilled nursing care and personal care services to fayette county and surrounding areas.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$435K 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
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 3
filings with a surplus
Average deficit $832K a year · 8% of revenue · last 3 filings
Concern: a surplus in 1 of the last 3 filings.
Pt I · Ln 19 · 3 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
$435K
to officers and key staff · 4% of spending
Top officer’s pay lower than 64% of similar orgs
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.5 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $459K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$6.1M
85% of total assets
Concern: liabilities are 85% 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
$9.8M
+6% vs prior year
Spent
$11.8M
To programs
85%
Net assets
$1.1M
By yearFY2020–FY2022
Revenue
$9.8M
FY2022▲ +6%
Tap a bar for its year
Revenue by fiscal year
FY2020$11.2M
FY2021$9.2M
FY2022$9.8M
Expenses
$11.8M
FY2022▲ +13%
Tap a bar for its year
Expenses by fiscal year
FY2020$10.4M
FY2021$10.5M
FY2022$11.8M
Net assets
$1.1M
FY2022▼ -64%
Tap a bar for its year
Net assets by fiscal year
FY2020$4.4M
FY2021$3.1M
FY2022$1.1M

From the FY2022 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: FY2022. IRS ruling in Nov 1978.

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% · $10.0M Management & general 15% · $1.8M

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

9 people listed on the 990; $435K paid to officers and key staff.

Part VII, Section A · reportable compensation
Registered Nurse
$120,963Pt VII · Sec A
Administrator
$116,538Pt VII · Sec A
Registered Nurse
$102,584Pt VII · Sec A
$95,344Pt VII · Sec A
President, Board of Direct
$0Pt VII · Sec A
Board of Directors
$0Pt VII · Sec A
Board of Directors
$0Pt VII · Sec A
Board of Directors
$0Pt VII · Sec A

Nancy Gaddis’s $121K as Registered Nurse is at the 36th percentile of top reported officer pay among 3128 $1–10M 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 · 4 named individuals · Part VII

NameFY2022FY2021FY2020
Nancy Gaddis$120,963——
Linda Stumpf$116,538$120,938$118,738
Lisa Vandivner$102,584——
Edward D Rutledge$95,344$94,224$94,314

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 15aNo

Programs and updates

Offers skilled nursing and personal care services to Fayette County and nearby areas.

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Provided by the organization

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2 programs · $10.0M · in their own filed words · FY2022
01

Skilled nursing facility services

$8.3Mprogram expense
02

Personal care facility services

$1.7Mprogram 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 · FY2023
Total grants receivedfrom 1 funder$459K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$9.8M
Ln 12
Fees for servicesLn 2g$9.6M
Gifts and grantsLn 1h$238K
Investment incomeLn 3−$171K
Money outPt IX
$11.8M
Ln 25
Programscol B$10.0M
Managementcol C$1.8M
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$499K
Total assetsLn 16$7.2M
LiabilitiesLn 26$6.1M
PeoplePt VI, VII
9
listed · VII A
PaidVII A4
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$238K
Fundraising eventsLn 1c$193
Fees for servicesLn 2g$9.6M
Investment incomeLn 3−$171K
Total revenueLn 12$9.8M
Assets in detailPt X, end of year
CashLn 1$499K
Cash and savings togetherLn 1–2$499K
Land, buildings, equipmentLn 10c$4.7M
Total assetsLn 16$7.2M
LiabilitiesLn 26$6.1M
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 5202
VolunteersI 60
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$1.2M$499K
Land, buildings, equipmentLn 10c$5.1M$4.7M
Total assetsLn 16$8.7M$7.2M
LiabilitiesLn 26$5.6M$6.1M
Net assetsLn 32$3.1M$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$435K$224K$212K
Other salaries and wagesLn 7$4.8M$4.4M$327K
Pension plan contributionsLn 8$95K$76K$19K
Other employee benefitsLn 9$761K$686K$75K
Payroll taxesLn 10$419K$375K$44K
Legal feesLn 11b$62K$62K
Accounting feesLn 11c$67K$67K
Other fees for servicesLn 11g$1.5M$1.4M$69K
Advertising and promotionLn 12$18K$18K
Information technologyLn 14$131K$2K$129K
OccupancyLn 16$487K$485K$2K
Conferences, conventions and meetingsLn 19$8K$460$8K
InterestLn 20$175K$175K
Depreciation, depletion and amortizationLn 22$438K$438K
InsuranceLn 23$246K$246K
Other expenses (24a–d)Ln 24$1.7M$1.7M
All other expensesLn 24e$472K$363K$109K
Total functional expensesLn 25$11.8M$10.0M$1.8M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest Viewing $9.8M$11.8M−$2.0M$1.1M 990 PDF
FY2021 $9.2M$10.5M−$1.3M$3.1M 990 PDF
FY2020 $11.2M$10.4M$786K$4.4M 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 FY2022 990 (6 parts)
Part I · Summary $9,782,468 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $441,697$237,886
I-9 Program service revenuePrior year $8,603,753$9,644,936
I-10 Investment incomePrior year $119,118−$171,368
I-11 Other revenuePrior year $37,946$71,014
I-12 Total revenuePrior year $9,202,514$9,782,468
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 $6,152,908$6,482,498
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $4,324,374$5,305,923
I-18 Total expensesPrior year $10,477,282$11,788,421
I-19 Revenue less expensesPrior year −$1,274,768−$2,005,953
Part VI · Governance 5 of 5 board members independent, 1 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
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
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $9,782,468 across 8 lines filed
VIII-1c Fundraising events$193
VIII-1f All other contributions, gifts and grants$237,693
VIII-1h Total contributions, gifts and grants$237,886
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $9,644,936$9,644,936
VIII-3 Investment incomeRelated to mission −$171,368−$171,368
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $71,014$71,014
VIII-12 Total revenueRelated to mission $9,544,582 · Unrelated business $0 · Excluded from tax $0$9,782,468
Part IX · Statement of functional expenses $11,788,421 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $223,547 · Management $211,882$435,429
IX-7 Other salaries and wagesPrograms $4,445,864 · Management $326,541$4,772,405
IX-8 Pension plan contributionsPrograms $75,761 · Management $18,873$94,634
IX-9 Other employee benefitsPrograms $685,696 · Management $75,366$761,062
IX-10 Payroll taxesPrograms $374,953 · Management $44,015$418,968
IX-11b Legal feesManagement $62,309$62,309
IX-11c Accounting feesManagement $66,859$66,859
IX-11g Other fees for servicesPrograms $1,393,704 · Management $68,793$1,462,497
IX-12 Advertising and promotionManagement $17,898$17,898
IX-14 Information technologyPrograms $1,552 · Management $129,312$130,864
IX-16 OccupancyPrograms $484,707 · Management $2,436$487,143
IX-19 Conferences, conventions and meetingsPrograms $460 · Management $7,610$8,070
IX-20 InterestManagement $174,787$174,787
IX-22 Depreciation, depletion and amortizationManagement $437,639$437,639
IX-23 InsurancePrograms $246,126$246,126
IX-24 Other expenses (24a–d)Programs $1,739,616$1,739,616
IX-24e All other expensesPrograms $363,240 · Management $108,875$472,115
IX-25 Total functional expensesPrograms $10,035,226 · Management $1,753,195 · Fundraising $0$11,788,421
Part X · Balance sheet $7,205,320 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $1,225,926$499,257
X-3 Pledges and grants receivableStart of year $402,321$215,210
X-4 Accounts receivableStart of year $881,417$1,581,528
X-9 Prepaid expenses and deferred chargesStart of year $60,138$217,074
X-10c Land, buildings and equipment, netStart of year $5,062,300$4,692,251
X-16 Total assetsStart of year $8,676,130$7,205,320
X-17 Accounts payable and accrued expensesStart of year $1,074,718$1,780,500
X-19 Deferred revenueStart of year $67,137$64,250
X-26 Total liabilitiesStart of year $5,561,126$6,096,269
X-27 Net assets without donor restrictionsStart of year $3,079,268$1,073,122
X-28 Net assets with donor restrictionsStart of year $35,736$35,929
X-32 Total net assets or fund balancesStart of year $3,115,004$1,109,051
X-33 Total liabilities and net assetsStart of year $8,676,130$7,205,320
Part XI · Reconciliation of net assets $1,109,051 net assets at year end
XI-1 Total revenue$9,782,468
XI-2 Total expenses$11,788,421
XI-3 Revenue less expenses−$2,005,953
XI-4 Net assets at start of year$3,115,004
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,109,051

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

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