Clement Manor INC FY2024 filing

Tax-deductible

Greenfield, WI501(c)(3)Since 1963EIN 39-1020547

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Clement Manor is a Catholic healthcare and eldercare organization sponsored by the Franciscan Sisters of Christian Charity, committed to providing a continuum of care and fostering the highest potential for the well-being of each individual on our campus and in our communities through the values of respect, collaboration and quality service.

501(c)(3) charity; gifts are tax-deductible.
95¢ of each $1 spent went to programs.
$679K 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

FY2024 · 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 $485K a year · 3% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
95%
of spending
Looks good: 95% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$679K
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
3 mo
of spending, in cash
Fine: 2.8 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $5K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$20.6M
133% of total assets
Concern: liabilities are 133% of assets; over 80%.
Pt X · Ln 26
Independent board members
8
of 9 voting members
Looks good: 8 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$13.7M
-18% vs prior year
Spent
$14.2M
To programs
95%
Net assets
−$5.1M
By yearFY2020–FY2024
Revenue
$13.7M
FY2024▼ -18%
Revenue by fiscal year
FY2020$15.7M
FY2021$17.2M
FY2022$16.0M
FY2023$16.7M
FY2024$13.7M
FY2024$14.1M
Expenses
$14.2M
FY2024▼ -20%
Expenses by fiscal year
FY2020$16.7M
FY2021$16.3M
FY2022$16.8M
FY2023$17.8M
FY2024$14.2M
FY2024$14.0M
Net assets
−$5.1M
FY2024▼ -9%
Net assets by fiscal year
FY2020−$3.6M
FY2021−$2.8M
FY2022−$3.6M
FY2023−$4.7M
FY2024−$5.1M
FY2024$5.1M

From the FY2024 Form 990 (year ending March 2024) · 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: FY2024. IRS ruling in Mar 1946.

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

Where the money goes

95 cents of each dollar spent went to programs.

Program services 95% · $13.4M Management & general 5% · $724K

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

13 people listed on the 990; $679K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
President/CEO
$220,749Pt VII · Sec A
$122,276Pt VII · Sec A
Registered Nurse
$120,731Pt VII · Sec A
Director of Nursing
$112,320Pt VII · Sec A
Assistant Director of Nurs
$103,220Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Dennis Ferger$287,033$220,749$248,298$233,643$242,580$213,636
Dinese Roberts$174,499$120,731————
Teresa Gatto$154,932$122,276$111,582$106,894——
Trisha Atkinson$134,728$112,320$110,514———
Diane Lepkowski————$123,346$114,854
Roberta Banach———$113,738$118,102$106,250
Deborah Safford$112,891$103,220$105,974———
Colleen Turner$111,051—————

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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides Catholic eldercare and healthcare services, fostering well-being through respect and quality.

Provided by the organization

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1 program · $13.4M · in their own filed words · FY2023
01

Clement manor, inc. Operates a skilled nursing facility and a continuing care facility. As part of its catholic heritage, clement manor is dedicated to providing both services and leadership in the community for care of the poor also, clement manor, inc. Provides care to the indigent under the medicaid program.

$13.4Mprogram 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$5K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$13.7M
Ln 12
Fees for servicesLn 2g$13.6M
Gifts and grantsLn 1h$103K
Investment incomeLn 3$37K
Money outPt IX
$14.2M
Ln 25
Programscol B$13.4M
Managementcol C$724K
Owns and owesPt X
−$5.1M
net assets · Ln 32
Cash and savingsLn 1–2$3.3M
Total assetsLn 16$15.5M
LiabilitiesLn 26$20.6M
PeoplePt VI, VII
13
listed · VII A
PaidVII A5
Voting boardVI 1a9
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$103K
Fundraising eventsLn 1c$45K
Fees for servicesLn 2g$13.6M
Investment incomeLn 3$37K
Total revenueLn 12$13.7M
Assets in detailPt X, end of year
CashLn 1$3.3M
Cash and savings togetherLn 1–2$3.3M
Land, buildings, equipmentLn 10c$9.3M
Other assetsLn 15$1.7M
Total assetsLn 16$15.5M
LiabilitiesLn 26$20.6M
Net assetsLn 32−$5.1M
OperationsPt I, VI
EmployeesI 5315
VolunteersI 615
Fiscal year endsHeaderMarch
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 FY24End FY24
Cash and savingsLn 1–2$4.2M$3.3M
Land, buildings, equipmentLn 10c$9.9M$9.3M
Total assetsLn 16$17.3M$15.5M
LiabilitiesLn 26$22.0M$20.6M
Net assetsLn 32−$4.7M−$5.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$343K$172K$172K
Other salaries and wagesLn 7$5.5M$5.5M
Pension plan contributionsLn 8$72K$72K
Other employee benefitsLn 9$911K$911K
Payroll taxesLn 10$426K$426K
Legal feesLn 11b$373K$373K
Accounting feesLn 11c$68K$68K
Other fees for servicesLn 11g$1.5M$1.4M$112K
Advertising and promotionLn 12$140K$140K
Office expensesLn 13$129K$129K
OccupancyLn 16$517K$517K
TravelLn 17$13K$13K
InterestLn 20$572K$572K
Depreciation, depletion and amortizationLn 22$901K$901K
InsuranceLn 23$198K$198K
Other expenses (24a–d)Ln 24$2.5M$2.5M
Total functional expensesLn 25$14.2M$13.4M$724K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Viewing $13.7M$14.2M−$434K−$5.1M 990 PDF
FY2023 $16.7M$17.8M−$1.1M−$4.7M 990 PDF
FY2022 $16.0M$16.8M−$833K−$3.6M 990 PDF
FY2021 $17.2M$16.3M$890K−$2.8M 990 PDF
FY2020 $15.7M$16.7M−$969K−$3.6M 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 FY2024 990 (4 parts)
Part VIII · Statement of revenue $13,718,352 across 7 lines filed
Lines not itemized here account for $174,153 of total revenue; see the IRS return.
VIII-1c Fundraising events$44,570
VIII-1f All other contributions, gifts and grants$58,297
VIII-1h Total contributions, gifts and grants$102,867
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $12,455,360 · Excluded from tax $951,977$13,407,337
VIII-3 Investment incomeExcluded from tax $37,022$37,022
VIII-8 Net income from fundraising eventsExcluded from tax −$3,027−$3,027
VIII-12 Total revenueRelated to mission $12,455,360 · Unrelated business $0 · Excluded from tax $1,160,125$13,718,352
Part IX · Statement of functional expenses $14,152,636 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $171,513 · Management $171,512$343,025
IX-7 Other salaries and wagesPrograms $5,499,324$5,499,324
IX-8 Pension plan contributionsPrograms $71,775$71,775
IX-9 Other employee benefitsPrograms $911,318$911,318
IX-10 Payroll taxesPrograms $426,115$426,115
IX-11b Legal feesManagement $372,984$372,984
IX-11c Accounting feesManagement $67,644$67,644
IX-11g Other fees for servicesPrograms $1,402,230 · Management $112,099$1,514,329
IX-12 Advertising and promotionPrograms $139,617$139,617
IX-13 Office expensesPrograms $129,118$129,118
IX-16 OccupancyPrograms $517,100$517,100
IX-17 TravelPrograms $13,454$13,454
IX-20 InterestPrograms $571,638$571,638
IX-22 Depreciation, depletion and amortizationPrograms $900,854$900,854
IX-23 InsurancePrograms $198,257$198,257
IX-24 Other expenses (24a–d)Programs $2,476,084$2,476,084
IX-25 Total functional expensesPrograms $13,428,397 · Management $724,239 · Fundraising $0$14,152,636
Part X · Balance sheet $15,517,884 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $4,214,906$3,333,381
X-4 Accounts receivableStart of year $993,748$857,832
X-8 Inventories for sale or useStart of year $130,220$165,952
X-9 Prepaid expenses and deferred chargesStart of year $112,159$185,082
X-10c Land, buildings and equipment, netStart of year $9,863,758$9,306,490
X-15 Other assetsStart of year $1,977,208$1,669,147
X-16 Total assetsStart of year $17,291,999$15,517,884
X-17 Accounts payable and accrued expensesStart of year $2,226,085$1,867,367
X-19 Deferred revenueStart of year $813,962$584,304
X-20 Tax-exempt bond liabilitiesStart of year $15,392,098$15,097,304
X-25 Other liabilitiesStart of year $3,528,141$3,071,480
X-26 Total liabilitiesStart of year $21,960,286$20,620,455
X-27 Net assets without donor restrictionsStart of year −$4,668,287−$5,102,571
X-32 Total net assets or fund balancesStart of year −$4,668,287−$5,102,571
X-33 Total liabilities and net assetsStart of year $17,291,999$15,517,884
Part XI · Reconciliation of net assets −$5,102,571 net assets at year end
XI-1 Total revenue$13,718,352
XI-2 Total expenses$14,152,636
XI-3 Revenue less expenses−$434,284
XI-4 Net assets at start of year−$4,668,287
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$5,102,571

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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