Chicagoland Methodist Senior Services FY2023 filing

Tax-deductible

Chicago, IL501(c)(3)Human ServicesEIN 36-2210011Revenue $12.3M in FY2023

On file with the IRScmsschicago.org1801 W Warner Ave Ste 101, 60613-1891 · Chicago, ILTax-exempt since Sep 1938Publicly supported — 509(a)(2)

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As a nonprofit, accredited, and faith-based organization, we support, improve and enhance the quality of life for older adults by empowering them to live with dignity and respect.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
$821K 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

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
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
1 of 5
filings with a surplus
Average deficit $1.6M a year · 14% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 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
$821K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.4 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $16K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$5.0M
59% of total assets
Fine: liabilities are 59% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$12.3M
-2% vs prior year
Spent
$16.3M
To programs
86%
Net assets
$3.5M
By yearFY2020–FY2024
Revenue
$12.3M
FY2023▼ -2%
Tap a bar for its year
Revenue by fiscal year
FY2020$11.8M
FY2021$15.2M
FY2022$12.6M
FY2023$12.3M
FY2024$4.8M
Expenses
$16.3M
FY2023▲ +8%
Tap a bar for its year
Expenses by fiscal year
FY2020$12.7M
FY2021$13.2M
FY2022$15.1M
FY2023$16.3M
FY2024$7.2M
Net assets
$3.5M
FY2023▼ -41%
Tap a bar for its year
Net assets by fiscal year
FY2020−$893K
FY2021$1.3M
FY2022$5.8M
FY2023$3.5M
FY2024−$468K

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 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 Sep 1938.

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% · $14.0M Management & general 14% · $2.3M

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

16 people listed on the 990; $821K paid to officers and key staff.

Part VII, Section A · reportable compensation
President & CEO
$201,905Pt VII · Sec A
Mds Coordinator
$143,398Pt VII · Sec A
VP, Administrator
$136,080Pt VII · Sec A
Chief Operating Officer
$121,536Pt VII · Sec A
Director of Human Resources
$111,090Pt VII · Sec A
A/R Billing Director
$107,255Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

William a Lowe’s $203K as President & CEO is at the 90th percentile of top reported officer pay among 3868 $1–10M human services 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

NameFY2024FY2023FY2021FY2020
William a Lowe$202,731$201,905$207,045$196,802
Diana M Shulla——$161,455—
Rosemarie Policarpio——$146,621$143,420
Lucita Gonzales—$143,398$128,463$123,003
Donald J Evans——$142,655$132,284
Jeanne Heid-Grubman$140,526$136,080——
Sarah Brunner$132,497$121,536——
Jim Zoros——$127,845$119,349

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.

See Chicagoland Methodist Senior Services 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 15aYes

Programs and updates

Empowering older adults to live with dignity and respect, improving their quality of life.

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Provided by the organization

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3 programs · $14.0M · in their own filed words · FY2023
01

Wesley Place

Provides skilled nursing care, memory care and rehabilitation. During 2023, a total of 25,374 resident days of care were provided and the amount of free and uncompensated services given was - $1,220,589.

$12.1Mprogram expense
02

Sasi Home Care

Supportive paraprofessional services provided to older adults in their own home.

$1.8Mprogram expense
03

Senior connections matchs older adults with trained and dedicated volunteers to create meaningful friendships. The program strenghtens the community by building relationships between older adults and volunteers, encouraging health and happiness while reducing social isolation and loneliness.

$86Kprogram 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$16K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$12.3M
Ln 12
Fees for servicesLn 2g$10.8M
Other incomeLn 4–11$1.3M
Gifts and grantsLn 1h$248K
Money outPt IX
$16.3M
Ln 25
Programscol B$14.0M
Managementcol C$2.3M
Owns and owesPt X
$3.5M
net assets · Ln 32
Cash and savingsLn 1–2$503K
Total assetsLn 16$8.5M
LiabilitiesLn 26$5.0M
PeoplePt VI, VII
16
listed · VII A
PaidVII A6
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$248K
Government grantsLn 1e$180K
Fees for servicesLn 2g$10.8M
Investment incomeLn 3$320
Other incomeLn 4–11$1.3M
Total revenueLn 12$12.3M
Assets in detailPt X, end of year
SavingsLn 2$503K
Cash and savings togetherLn 1–2$503K
Land, buildings, equipmentLn 10c$6.8M
Other assetsLn 15$271K
Total assetsLn 16$8.5M
LiabilitiesLn 26$5.0M
Net assetsLn 32$3.5M
OperationsPt I, VI
EmployeesI 5391
VolunteersI 615
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 FY23End FY23
Cash and savingsLn 1–2$923K$503K
Land, buildings, equipmentLn 10c$7.2M$6.8M
Total assetsLn 16$11.5M$8.5M
LiabilitiesLn 26$5.7M$5.0M
Net assetsLn 32$5.8M$3.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$8.4M$6.8M$1.6M
Other employee benefitsLn 9$801K$667K$134K
Payroll taxesLn 10$621K$502K$119K
Legal feesLn 11b$58K$35K$23K
Accounting feesLn 11c$25K$25K
Other fees for servicesLn 11g$2.5M$2.2M$268K
Office expensesLn 13$1.1M$1.1M$18K
OccupancyLn 16$238K$226K$12K
InterestLn 20$190K$165K$24K
Depreciation, depletion and amortizationLn 22$503K$482K$21K
InsuranceLn 23$422K$412K$10K
Other expenses (24a–d)Ln 24$1.5M$1.4M$67K
Total functional expensesLn 25$16.3M$14.0M$2.3M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $4.8M$7.2M−$2.5M−$468K 990 PDF
FY2023 Viewing $12.3M$16.3M−$4.0M$3.5M 990 PDF
FY2022 $12.6M$15.1M−$2.5M$5.8M 990 PDF
FY2021 $15.2M$13.2M$2.0M$1.3M 990 PDF
FY2020 $11.8M$12.7M−$958K−$893K 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 $12,348,018 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $217,322$248,490
I-9 Program service revenuePrior year $11,088,888$10,784,012
I-10 Investment incomePrior year $177$320
I-11 Other revenuePrior year $1,261,198$1,315,196
I-12 Total revenuePrior year $12,567,585$12,348,018
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 $9,442,611$9,819,931
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $5,613,053$6,497,842
I-18 Total expensesPrior year $15,055,664$16,317,773
I-19 Revenue less expensesPrior year −$2,488,079−$3,969,755
Part VI · Governance 10 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
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 $12,348,018 across 7 lines filed
VIII-1e Government grants$180,277
VIII-1f All other contributions, gifts and grants$68,213
VIII-1h Total contributions, gifts and grants$248,490
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $10,784,012$10,784,012
VIII-3 Investment incomeExcluded from tax $320$320
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $1,315,196$1,315,196
VIII-12 Total revenueRelated to mission $10,784,012 · Unrelated business $0 · Excluded from tax $1,315,516$12,348,018
Part IX · Statement of functional expenses $16,317,773 across 12 lines filed
IX-7 Other salaries and wagesPrograms $6,766,790 · Management $1,630,971$8,397,761
IX-9 Other employee benefitsPrograms $666,944 · Management $134,238$801,182
IX-10 Payroll taxesPrograms $502,240 · Management $118,748$620,988
IX-11b Legal feesPrograms $34,715 · Management $22,923$57,638
IX-11c Accounting feesPrograms $25,272$25,272
IX-11g Other fees for servicesPrograms $2,231,492 · Management $268,473$2,499,965
IX-13 Office expensesPrograms $1,062,919 · Management $18,223$1,081,142
IX-16 OccupancyPrograms $226,119 · Management $12,099$238,218
IX-20 InterestPrograms $165,480 · Management $24,134$189,614
IX-22 Depreciation, depletion and amortizationPrograms $482,343 · Management $20,832$503,175
IX-23 InsurancePrograms $411,794 · Management $9,882$421,676
IX-24 Other expenses (24a–d)Programs $1,414,028 · Management $67,114$1,481,142
IX-25 Total functional expensesPrograms $13,990,136 · Management $2,327,637 · Fundraising $0$16,317,773
Part X · Balance sheet $8,489,514 assets, 16 lines filed
X-2 Savings and temporary cash investmentsStart of year $923,057$503,021
X-4 Accounts receivableStart of year $2,312,619$802,141
X-8 Inventories for sale or useStart of year $87,182$50,258
X-9 Prepaid expenses and deferred chargesStart of year $17,329$19,736
X-10c Land, buildings and equipment, netStart of year $7,192,454$6,843,092
X-15 Other assetsStart of year $997,293$271,266
X-16 Total assetsStart of year $11,529,934$8,489,514
X-17 Accounts payable and accrued expensesStart of year $1,167,175$1,155,205
X-20 Tax-exempt bond liabilitiesStart of year $3,451,700$3,211,700
X-24 Unsecured notes and loans payableStart of year $116,140$387,469
X-25 Other liabilitiesStart of year $950,517$272,635
X-26 Total liabilitiesStart of year $5,689,212$5,027,553
X-27 Net assets without donor restrictionsStart of year $5,785,660$3,461,961
X-28 Net assets with donor restrictionsStart of year $55,062$0
X-32 Total net assets or fund balancesStart of year $5,840,722$3,461,961
X-33 Total liabilities and net assetsStart of year $11,529,934$8,489,514
Part XI · Reconciliation of net assets $3,461,961 net assets at year end
XI-1 Total revenue$12,348,018
XI-2 Total expenses$16,317,773
XI-3 Revenue less expenses−$3,969,755
XI-4 Net assets at start of year$5,840,722
XI-9 Other changes in net assets$1,590,991
XI-10 Net assets at end of year$3,461,961

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

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