Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 1979.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Where the money goes
87 cents of each dollar spent went to programs.
Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.
Something off? Claim to add context
Who runs it and what they're paid
20 people listed on the 990; $1.1M paid to officers and key staff.
Ted Pappas JR’s $300K as President/Ce is at the 76th percentile of top reported officer pay among 3122 $10–100M 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 · 7 named individuals · Part VII
| Name | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 |
|---|---|---|---|---|---|
| Ted Pappas JR | $300,402 | $298,301 | $294,791 | $381,867 | $397,172 |
| Patrick Devinney | $180,567 | $181,763 | $174,366 | $209,832 | $211,503 |
| Mark Leverenz | $121,163 | — | — | — | — |
| Lori Steiner | $119,634 | — | — | — | — |
| Savanna Smice | $118,030 | — | — | — | — |
| Scott Steiner | $114,335 | — | — | — | — |
| Beth O'Brien | $110,205 | — | — | — | — |
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 Friendship Manor INC executive salaries →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
- Loans to or from officersSch L · Pt II2 listed
Programs and updates
Provides continuing care retirement living for seniors, including independent, assisted, memory, and long-term health care.
Questions for Friendship Manor INC
Your first name shows with your question. Friendship Manor INC answers here, for everyone.
Skilled Nursing and Long-Term Care
The organization operates a 94-BED skilled nursing facility doing business as silver cross health and rehabilitation pavilion (silver cross). No resident is asked to leave silver cross due to the inability to pay for such services.
Assisted Living
As a continuing care retirement community (C.C.R.C.), friendship manor also includes 62 assisted living units and 34 memory care assisted living units. A full range of services and amenities are provided to allow residents to live a comfortable and carefree lifestyle, including meals, housekeeping, maintenance, and emergency support.
Independent Living
Friendship manor is a continuing care retirement community (C.C.R.C.) which includes 90 independent living apartments and 13 independent living villas. A full range of services and amenities are provided to allow residents to live a comfortable and carefree lifestyle including housekeeping, maintenance, and emergency support.
Funders
Who pays for it.
From grant filings on record. Receipts are incomplete: individual donors are never listed.
Grants
Federal money
The auditor reported no findings.
By the numbers
The FY2024 990, line by line.
Download 990
| Line | FY24 | FY23 | FY22 | FY21 | FY20 |
|---|---|---|---|---|---|
| End of yearLn 1g | $7.5M | $5.4M | $4.2M | $4.4M | $4.4M |
| Given inLn 1b | $2.6M | $1.1M | $1.1M | $732K | $963K |
| SpentLn 1d–1f | $899K | $305K | $800K | $1.2M | $699K |
| Line | Start FY24 | End FY24 |
|---|---|---|
| Cash and savingsLn 1–2 | $28K | $35K |
| InvestmentsLn 11–13 | $6.2M | $6.6M |
| Land, buildings, equipmentLn 10c | $14.8M | $18.9M |
| Total assetsLn 16 | $22.5M | $26.9M |
| LiabilitiesLn 26 | $16.2M | $19.7M |
| Net assetsLn 32 | $6.3M | $7.3M |
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Pay of current officers, directors and key staffLn 5 | $494K | $494K | ||
| Other salaries and wagesLn 7 | $11.0M | $9.8M | $1.1M | $122K |
| Pension plan contributionsLn 8 | $179K | $125K | $49K | $5K |
| Other employee benefitsLn 9 | $1.1M | $964K | $90K | $32K |
| Payroll taxesLn 10 | $886K | $731K | $147K | $9K |
| Legal feesLn 11b | $9K | $9K | ||
| Accounting feesLn 11c | $31K | $31K | ||
| Investment management feesLn 11f | $7K | $7K | ||
| Other fees for servicesLn 11g | $554K | $225K | $329K | |
| Advertising and promotionLn 12 | $160K | $146K | $14K | |
| Office expensesLn 13 | $40K | $5K | $33K | $972 |
| OccupancyLn 16 | $1.1M | $1.1M | ||
| TravelLn 17 | $5K | $73 | $4K | $1K |
| Conferences, conventions and meetingsLn 19 | $15K | $10K | $4K | $524 |
| InterestLn 20 | $625K | $622K | $3K | |
| Depreciation, depletion and amortizationLn 22 | $1.3M | $1.3M | ||
| InsuranceLn 23 | $511K | $511K | ||
| Other expenses (24a–d)Ln 24 | $2.9M | $2.7M | $177K | $5K |
| All other expensesLn 24e | $26K | $773 | $24K | $1K |
| Total functional expensesLn 25 | $20.8M | $18.0M | $2.6M | $192K |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2024 Latest ViewingFiled with the IRS Nov 12, 2025 | $21.6M | $20.8M | $801K | $7.3M | 990 PDF |
| FY2023Filed with the IRS Aug 29, 2024 | $19.7M | $20.1M | −$489K | $6.3M | 990 PDF |
| FY2022Filed with the IRS Aug 30, 2023 | $18.8M | $19.2M | −$404K | $6.5M | 990 PDF |
| FY2021Filed with the IRS Nov 14, 2022 | $17.4M | $16.8M | $571K | $7.7M | 990 PDF |
| FY2020Filed with the IRS Nov 15, 2021 | $18.1M | $17.3M | $708K | $6.8M | 990 PDF |
Schedules filed Part IV
See the full FY2024 990 (6 parts)
Part I · Summary $21,608,237 revenue, 12 lines filed
Part VI · Governance 13 of 13 board members independent, no flags
Part VIII · Statement of revenue $21,608,237 across 8 lines filed
Part IX · Statement of functional expenses $20,807,627 across 19 lines filed
Part X · Balance sheet $26,935,758 assets, 20 lines filed
Part XI · Reconciliation of net assets $7,284,623 net assets at year end
Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File
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