Brethren Home

Mount Morris, ILUnknown exempt organizationSince 1961 EIN 36-2181961Revenue $7.4M in FY2023

On file with the IRSpinecrestcommunity.org414 South Wesley Avenue · Mount Morris, IL

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Brethren Home is a continuing care retirement community providing quality residential and health services. Brethren Home seeks to promote an active retirement and healthy lifestyle with respect, dignity and security for the whole person.

91¢ of each $1 spent went to programs.
Run by 14 volunteers and 255 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

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FY2023 · Form 990Independent: from IRS data, not the org
Download 990
Latest return
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 4
filings with a surplus
Average surplus $432K a year · 4% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Named funders
1
named funder · $9K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
−$10.1M
total owed
No data yet: the filing does not give total assets.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$7.4M
-34% vs prior year
Spent
$5.5M
To programs
91%
Net assets
$10.1M
By yearFY2020–FY2023
Revenue
$7.4M
FY2023▼ -34%
Tap a bar for its year
Revenue by fiscal year
FY2020$11.4M
FY2021$12.3M
FY2022$11.2M
FY2023$7.4M
Expenses
$5.5M
FY2023▼ -52%
Tap a bar for its year
Expenses by fiscal year
FY2020$12.1M
FY2021$11.5M
FY2022$11.5M
FY2023$5.5M
Net assets
$10.1M
FY2023▲ +23%
Tap a bar for its year
Net assets by fiscal year
FY2020$7.6M
FY2021$8.7M
FY2022$8.2M
FY2023$10.1M

From the FY2023 Form 990 (year ending June 2023) · 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: FY2023.

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

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $5.0M Management & general 9% · $473K

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

15 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
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2021FY2020
Dorothy Bowers$109,437—
Ferol Labash$107,805$106,918
Wynette Wilson$105,363—

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 a retirement community with housing, health services, and support for active, dignified living.

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Provided by the organization

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2 programs · $5.0M · in their own filed words · FY2022
01

Brethren home owns and operates a long-term care facility with a total bed capacity of 125

$4.8Mprogram expense
02

Brethren home provides administrative services to pinecrest grove and pinecrest village

$287Kprogram 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$9K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$7.4M
Ln 12
Fees for servicesLn 2g$4.2M
Investment incomeLn 3$3.2M
Other incomeLn 4–11$3K
Money outPt IX
$5.5M
Ln 25
Programscol B$5.0M
Managementcol C$473K
Owns and owesPt X
$10.1M
net assets · Ln 32
Total assetsLn 16$0
LiabilitiesLn 26−$10.1M
PeoplePt VI, VII
15
listed · VII A
PaidVII A0
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$4.2M
Investment incomeLn 3$3.2M
Other incomeLn 4–11$3K
Gains on assetsLn 7$3.2M
Total revenueLn 12$7.4M
Assets in detailPt X, end of year
Total assetsLn 16$0
LiabilitiesLn 26−$10.1M
Net assetsLn 32$10.1M
OperationsPt I, VI
EmployeesI 5255
VolunteersI 614
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 FY23End FY23
Total assetsLn 16$14.5M$0
LiabilitiesLn 26$6.3M−$10.1M
Net assetsLn 32$8.2M$10.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$206K$180K$26K
Pension plan contributionsLn 8$47K$41K$6K
Other employee benefitsLn 9$280K$245K$35K
Payroll taxesLn 10$201K$176K$25K
Accounting feesLn 11c$19K$19K
Other fees for servicesLn 11g$558K$558K
Advertising and promotionLn 12$51K$51K
Office expensesLn 13$2K$2K
Information technologyLn 14$72K$51K$21K
OccupancyLn 16$446K$317K$129K
TravelLn 17$290$290
Conferences, conventions and meetingsLn 19$340$340
InterestLn 20$39K$4K$34K
Depreciation, depletion and amortizationLn 22$155K$116K$39K
Other expenses (24a–d)Ln 24$3.3M$3.3M$27K
All other expensesLn 24e$99K$41K$58K
Total functional expensesLn 25$5.5M$5.0M$473K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest Viewing $7.4M$5.5M$1.9M$10.1M 990 PDF
FY2022 $11.2M$11.5M−$325K$8.2M 990 PDF
FY2021 $12.3M$11.5M$845K$8.7M 990 PDF
FY2020 $11.4M$12.1M−$686K$7.6M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $7,416,530 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,671,837$0
I-9 Program service revenuePrior year $9,338,161$4,165,329
I-10 Investment incomePrior year $29,390$3,248,048
I-11 Other revenuePrior year $128,189$3,153
I-12 Total revenuePrior year $11,167,577$7,416,530
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $7,773,977$733,657
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $3,718,850$4,789,051
I-18 Total expensesPrior year $11,492,827$5,522,708
I-19 Revenue less expensesPrior year −$325,250$1,893,822
Part VI · Governance 13 of 13 board members independent, no flags
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
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
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $7,416,530 across 5 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,165,329$4,165,329
VIII-3 Investment incomeExcluded from tax $4,582$4,582
VIII-7 Net gain or loss on sales of assetsRelated to mission $3,234,875 · Excluded from tax $8,591$3,243,466
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $3,153$3,153
VIII-12 Total revenueRelated to mission $7,400,204 · Excluded from tax $16,326$7,416,530
Part IX · Statement of functional expenses $5,522,708 across 16 lines filed
IX-7 Other salaries and wagesPrograms $180,143 · Management $25,731$205,874
IX-8 Pension plan contributionsPrograms $40,861 · Management $5,836$46,697
IX-9 Other employee benefitsPrograms $244,785 · Management $34,964$279,749
IX-10 Payroll taxesPrograms $176,173 · Management $25,164$201,337
IX-11c Accounting feesManagement $18,795$18,795
IX-11g Other fees for servicesPrograms $558,062$558,062
IX-12 Advertising and promotionManagement $51,421$51,421
IX-13 Office expensesManagement $2,213$2,213
IX-14 Information technologyPrograms $51,264 · Management $20,814$72,078
IX-16 OccupancyPrograms $316,907 · Management $128,670$445,577
IX-17 TravelManagement $290$290
IX-19 Conferences, conventions and meetingsManagement $340$340
IX-20 InterestPrograms $4,293 · Management $34,458$38,751
IX-22 Depreciation, depletion and amortizationPrograms $116,275 · Management $39,163$155,438
IX-24 Other expenses (24a–d)Programs $3,320,014 · Management $27,085$3,347,099
IX-24e All other expensesPrograms $40,786 · Management $58,201$98,987
IX-25 Total functional expensesPrograms $5,049,563 · Management $473,145 · Fundraising $0$5,522,708
Part X · Balance sheet $0 assets, 9 lines filed
X-16 Total assetsStart of year $14,528,169$0
X-17 Accounts payable and accrued expensesStart of year $1,583,293$195,602
X-20 Tax-exempt bond liabilitiesStart of year $3,044,387$479,455
X-25 Other liabilitiesStart of year $1,247,045−$10,810,337
X-26 Total liabilitiesStart of year $6,312,336−$10,135,280
X-27 Net assets without donor restrictionsStart of year $7,431,517$9,546,063
X-28 Net assets with donor restrictionsStart of year $784,316$589,217
X-32 Total net assets or fund balancesStart of year $8,215,833$10,135,280
X-33 Total liabilities and net assetsStart of year $14,528,169$0
Part XI · Reconciliation of net assets $10,135,280 net assets at year end
XI-1 Total revenue$7,416,530
XI-2 Total expenses$5,522,708
XI-3 Revenue less expenses$1,893,822
XI-4 Net assets at start of year$8,215,833
XI-5 Net unrealized gains (losses) on investments$25,625
XI-10 Net assets at end of year$10,135,280

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

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