St Leonard

Tax-deductible

Centerville, OH501(c)(3)Since 2000HousingEIN 34-1940863Revenue $36.0M in FY2025

On file with the IRSchilivingcommunities.org8100 Clyo Rd, 45458-2720 · Centerville, OHTax-exempt since Aug 2001Publicly supported — 509(a)(2)

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As an affiliate of commonspirit health, we make the healing presence of god known in our world by improving the health of the people we serve, especially those who are vulnerable, while we advance social justice for all.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
Run by 332 volunteers and 636 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
4 of 6
filings with a surplus
Average surplus $312K a year · under 1% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$213K
to officers and key staff · 0.6% of spending
Top officer’s pay lower than 53% of similar orgs
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.1 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $58K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$60.2M
72% of total assets
Worth a look: liabilities are 72% of assets; over 65%.
Pt X · Ln 26
Independent board members
0
of 3 voting members
Concern: none of 3 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$36.0M
+9% vs prior year
Spent
$34.3M
To programs
86%
Net assets
$23.8M
By yearFY2020–FY2025
Revenue
$36.0M
FY2025▲ +9%
Tap a bar for its year
Revenue by fiscal year
FY2020$35.3M
FY2021$31.2M
FY2022$31.4M
FY2023$27.1M
FY2024$33.0M
FY2025$36.0M
Expenses
$34.3M
FY2025▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$30.0M
FY2021$30.0M
FY2022$34.1M
FY2023$30.8M
FY2024$32.9M
FY2025$34.3M
Net assets
$23.8M
FY2025▲ +13%
Tap a bar for its year
Net assets by fiscal year
FY2020$21.6M
FY2021$28.4M
FY2022$22.7M
FY2023$19.3M
FY2024$21.0M
FY2025$23.8M

From the FY2025 Form 990 (year ending June 2025) · 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: FY2025. IRS ruling in Aug 2001.

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

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $29.5M Management & general 14% · $4.8M

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

7 people listed on the 990; $213K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$212,646Pt VII · Sec A
Vice Chairman
$0Pt VII · Sec A
Chairman / President and CEO
$0Pt VII · Sec A
Director / Sevp Chief Operating Officer
$0Pt VII · Sec A
Secretary - VP of Operations
$0Pt VII · Sec A
VP of Business Integration/Secretary
$0Pt VII · Sec A
Treasurer / VP of Finance
$0Pt VII · Sec A

Matthew Walters’s $213K as Executive Director is at the 47th percentile of top reported officer pay among 676 $10–100M housing 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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Matthew Walters$212,646$200,019$89,491———
Jennifer Gibbs————$134,374$108,116
James Jones————$117,468—
Nicolas Carson———$67,370——

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

Operates a 240-acre continuing care retirement community in Ohio, providing independent living, assisted living, skilled nursing, and specialized dementia care for seniors.

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Provided by the organization

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1 program · $29.5M · in their own filed words · FY2024
01

ST. Leonard is comprised of a 150 bed licensed skilled nursing center, 125 licensed assisted living units, 250 cottage and garden homes, and 70 apartments located in centerville, ohio. Specialized units exist for dementia clients in the assisted living area and the adult day care area. During the year ending june 30, 2025, ST.

$29.5Mprogram 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 · FY2024
Total grants receivedfrom 1 funder$58K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$36.0M
Ln 12
Fees for servicesLn 2g$29.2M
Other incomeLn 4–11$5.0M
Investment incomeLn 3$1.7M
Money outPt IX
$34.3M
Ln 25
Programscol B$29.5M
Managementcol C$4.8M
Owns and owesPt X
$23.8M
net assets · Ln 32
Cash and savingsLn 1–2$227K
Total assetsLn 16$83.9M
LiabilitiesLn 26$60.2M
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$207K
Fees for servicesLn 2g$29.2M
Investment incomeLn 3$1.7M
Other incomeLn 4–11$5.0M
Gains on assetsLn 7$1.2M
Total revenueLn 12$36.0M
Assets in detailPt X, end of year
CashLn 1$498
SavingsLn 2$226K
Cash and savings togetherLn 1–2$227K
InvestmentsLn 11–13$31.9M
Land, buildings, equipmentLn 10c$44.0M
Other assetsLn 15$2.4M
Total assetsLn 16$83.9M
LiabilitiesLn 26$60.2M
Net assetsLn 32$23.8M
OperationsPt I, VI
EmployeesI 5636
VolunteersI 6332
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 FY25End FY25
Cash and savingsLn 1–2$190K$227K
InvestmentsLn 11–13$29.2M$31.9M
Land, buildings, equipmentLn 10c$45.9M$44.0M
Total assetsLn 16$84.0M$83.9M
LiabilitiesLn 26$63.0M$60.2M
Net assetsLn 32$21.0M$23.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$14.0M$12.8M$1.2M
Other employee benefitsLn 9$3.3M$3.0M$285K
Payroll taxesLn 10$994K$908K$86K
Legal feesLn 11b$93K$93K
Accounting feesLn 11c$12K$12K
Lobbying feesLn 11d$3K$3K
Other fees for servicesLn 11g$3.2M$3.1M$164K
Advertising and promotionLn 12$160K$160K
Office expensesLn 13$2.8M$2.5M$281K
Information technologyLn 14$511K$511K
OccupancyLn 16$1.6M$1.5M$79K
TravelLn 17$4K$3K$735
InterestLn 20$1.3M$1.3M
Payments to affiliatesLn 21$348K$348K
Depreciation, depletion and amortizationLn 22$2.9M$2.7M$144K
InsuranceLn 23$222K$211K$11K
Other expenses (24a–d)Ln 24$2.6M$2.5M$86K$0
All other expensesLn 24e$272K$213K$59K
Total functional expensesLn 25$34.3M$29.5M$4.8M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $36.0M$34.3M$1.8M$23.8M 990 PDF
FY2024 $33.0M$32.9M$31K$21.0M 990 PDF
FY2023 $27.1M$30.8M−$3.7M$19.3M 990 PDF
FY2022 $31.4M$34.1M−$2.7M$22.7M 990 PDF
FY2021 $31.2M$30.0M$1.2M$28.4M 990 PDF
FY2020 $35.3M$30.0M$5.3M$21.6M 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 FY2025 990 (6 parts)
Part I · Summary $36,036,736 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $651,342$207,275
I-9 Program service revenuePrior year $27,071,384$29,176,713
I-10 Investment incomePrior year $1,062,083$1,666,679
I-11 Other revenuePrior year $4,181,338$4,986,069
I-12 Total revenuePrior year $32,966,147$36,036,736
I-13 Grants and similar amounts paidPrior year $341$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $16,578,793$18,320,951
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $16,355,827$15,957,427
I-18 Total expensesPrior year $32,934,961$34,278,378
I-19 Revenue less expensesPrior year $31,186$1,758,358
Part VI · Governance 0 of 3 board members independent, 1 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members0
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 $36,036,736 across 8 lines filed
Lines not itemized here account for $28,264 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$207,275
VIII-1h Total contributions, gifts and grants$207,275
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $29,176,713 · Unrelated business $0 · Excluded from tax $0$29,176,713
VIII-3 Investment incomeExcluded from tax $417,077$417,077
VIII-6 Net rental income or lossExcluded from tax $689,443$689,443
VIII-7 Net gain or loss on sales of assetsExcluded from tax $1,249,602$1,249,602
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $0 · Unrelated business $88,574 · Excluded from tax $4,179,788$4,268,362
VIII-12 Total revenueRelated to mission $29,176,713 · Unrelated business $96,733 · Excluded from tax $6,556,015$36,036,736
Part IX · Statement of functional expenses $34,278,378 across 18 lines filed
IX-7 Other salaries and wagesPrograms $12,812,767 · Management $1,209,491$14,022,258
IX-9 Other employee benefitsPrograms $3,019,508 · Management $285,033$3,304,541
IX-10 Payroll taxesPrograms $908,401 · Management $85,751$994,152
IX-11b Legal feesManagement $93,369$93,369
IX-11c Accounting feesManagement $12,449$12,449
IX-11d Lobbying feesManagement $2,521$2,521
IX-11g Other fees for servicesPrograms $3,065,468 · Management $163,847$3,229,315
IX-12 Advertising and promotionManagement $159,606$159,606
IX-13 Office expensesPrograms $2,477,043 · Management $281,362$2,758,405
IX-14 Information technologyManagement $511,012$511,012
IX-16 OccupancyPrograms $1,503,778 · Management $79,146$1,582,924
IX-17 TravelPrograms $3,453 · Management $735$4,188
IX-20 InterestManagement $1,273,735$1,273,735
IX-21 Payments to affiliatesManagement $348,277$348,277
IX-22 Depreciation, depletion and amortizationPrograms $2,730,384 · Management $143,704$2,874,088
IX-23 InsurancePrograms $211,346 · Management $11,123$222,469
IX-24 Other expenses (24a–d)Programs $2,527,906 · Management $85,588 · Fundraising $0$2,613,494
IX-24e All other expensesPrograms $212,909 · Management $58,666$271,575
IX-25 Total functional expensesPrograms $29,472,963 · Management $4,805,415 · Fundraising $0$34,278,378
Part X · Balance sheet $83,947,483 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $501$498
X-2 Savings and temporary cash investmentsStart of year $189,775$226,287
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $3,960,686$2,984,402
X-8 Inventories for sale or useStart of year $3,599$27,953
X-9 Prepaid expenses and deferred chargesStart of year $301,915$345,570
X-10c Land, buildings and equipment, netStart of year $45,942,380$44,010,621
X-11 Publicly traded securities$0
X-12 Other securitiesStart of year $29,205,901$31,913,289
X-13 Program-related investments$0
X-14 Intangible assetsStart of year $2,036,026$2,036,026
X-15 Other assetsStart of year $2,402,837$2,402,837
X-16 Total assetsStart of year $84,043,620$83,947,483
X-17 Accounts payable and accrued expensesStart of year $2,281,249$1,448,721
X-18 Grants payable$0
X-19 Deferred revenueStart of year $5,752,463$5,189,254
X-20 Tax-exempt bond liabilities$0
X-24 Unsecured notes and loans payable$0
X-25 Other liabilitiesStart of year $54,987,264$53,526,915
X-26 Total liabilitiesStart of year $63,032,464$60,185,973
X-27 Net assets without donor restrictionsStart of year $17,451,069$19,918,408
X-28 Net assets with donor restrictionsStart of year $3,560,087$3,843,102
X-32 Total net assets or fund balancesStart of year $21,011,156$23,761,510
X-33 Total liabilities and net assetsStart of year $84,043,620$83,947,483
Part XI · Reconciliation of net assets $23,761,510 net assets at year end
XI-1 Total revenue$36,036,736
XI-2 Total expenses$34,278,378
XI-3 Revenue less expenses$1,758,358
XI-4 Net assets at start of year$21,011,156
XI-5 Net unrealized gains (losses) on investments$1,056,799
XI-9 Other changes in net assets−$64,803
XI-10 Net assets at end of year$23,761,510

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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