Guided by the life and teachings of jesus, the mission of presbyterian senior living is to provide compassionate, vibrant and supportive communities and services to promote wholeness of body, mind and spirit.

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
$860K 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

FY2022 · 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
5 of 5
filings with a surplus
Average surplus $10.5M a year · 4% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$860K
to officers and key staff · 0.4% of spending
Looks good: pay to officers and key staff is 0% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Plus $139.9M in investments, Pt X · Ln 11–13
Fine: 0.6 months of spending in cash, plus $139.9M in investments.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$481.7M
69% of total assets
Worth a look: liabilities are 69% of assets; over 65%.
Pt X · Ln 26
Independent board members
12
of 13 voting members
Looks good: 12 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
$218.8M
-16% vs prior year
Spent
$216.2M
To programs
88%
Net assets
$215.2M
By yearFY2020–FY2024
Revenue
$218.8M
FY2022▼ -16%
Tap a bar for its year
Revenue by fiscal year
FY2020$245.4M
FY2021$260.6M
FY2022$218.8M
FY2023$241.9M
FY2024$278.6M
Expenses
$216.2M
FY2022▼ -4%
Tap a bar for its year
Expenses by fiscal year
FY2020$243.6M
FY2021$224.5M
FY2022$216.2M
FY2023$237.3M
FY2024$271.1M
Net assets
$215.2M
FY2022▼ -9%
Tap a bar for its year
Net assets by fiscal year
FY2020$193.9M
FY2021$236.1M
FY2022$215.2M
FY2023$230.0M
FY2024$245.9M

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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 May 1991.

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

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $190.9M Management & general 11% · $24.5M Fundraising 0% · $760K

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

60 people listed on the 990; $860K paid to officers and key staff.

Part VII, Section A · reportable compensation
VP of Housing Operations
$169,353Pt VII · Sec A
Snf RN Supervisor
$152,616Pt VII · Sec A
Snf Adon
$144,545Pt VII · Sec A
Snf RN Supervisor
$144,132Pt VII · Sec A
Administrator
$129,767Pt VII · Sec A
Snf RN Supervisor
$119,551Pt VII · Sec A
Regional VP of Operations
$0Pt VII · Sec A
Former Pres. & CEO (term. 6/19)
$0Pt VII · Sec A

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

NameFY2024FY2023FY2022FY2021FY2020
Julianne Devaney$203,513————
Bonnie Line$189,730$168,341———
Amber Hurley$187,273$173,802———
Malynda Hivner————$186,265
Melissa Crawl$184,680$178,186$169,353$154,874$139,544
Wendy L Nerad$178,035$166,768———
Catherine Nyandemo————$176,996
Charles J Gergits$175,653————

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 compassionate senior living communities and subsidized care for older adults in need, guided by Christian values to promote holistic well-being.

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Provided by the organization

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2 programs · $190.9M · in their own filed words · FY2022
01

The organizations within the phi group form a network of communities and services that meet the diverse needs of seniors in pennsylvania, maryland, delaware and southeastern ohio. The organizations foster and sponsor living facilities to provide housing, as well as a full range of healthcare and other related community services for the…

$163.3Mprogram expense
02

The organizations within the phi group provide services without charge or at amounts less than their established rates to residents who meet certain criteria under phi's charity care policy. Because the organizations do not pursue collection of amounts determined to qualify as charity care, they are not reported as revenue.

$27.7Mprogram expense

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$218.8M
Ln 12
Fees for servicesLn 2g$204.4M
Gifts and grantsLn 1h$8.3M
Investment incomeLn 3$5.3M
Money outPt IX
$216.2M
Ln 25
Programscol B$190.9M
Managementcol C$24.5M
Fundraisingcol D$760K
Owns and owesPt X
$215.2M
net assets · Ln 32
Cash and savingsLn 1–2$10.8M
Total assetsLn 16$696.9M
LiabilitiesLn 26$481.7M
PeoplePt VI, VII
60
listed · VII A
PaidVII A6
Voting boardVI 1a13
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$8.3M
Government grantsLn 1e$6.5M
Noncash giftsLn 1g$4K
Fundraising eventsLn 1c$123K
Fees for servicesLn 2g$204.4M
Investment incomeLn 3$5.3M
Other incomeLn 4–11$804K
Gains on assetsLn 7$2.2M
Total revenueLn 12$218.8M
Assets in detailPt X, end of year
CashLn 1$24K
SavingsLn 2$10.8M
Cash and savings togetherLn 1–2$10.8M
InvestmentsLn 11–13$139.9M
Land, buildings, equipmentLn 10c$411.1M
Other assetsLn 15$116.2M
Total assetsLn 16$696.9M
LiabilitiesLn 26$481.7M
Net assetsLn 32$215.2M
OperationsPt I, VI
EmployeesI 53,023
VolunteersI 6486
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 FY22End FY22
Cash and savingsLn 1–2$15.1M$10.8M
InvestmentsLn 11–13$170.1M$139.9M
Land, buildings, equipmentLn 10c$413.2M$411.1M
Total assetsLn 16$729.3M$696.9M
LiabilitiesLn 26$493.2M$481.7M
Net assetsLn 32$236.1M$215.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$12K$12K
Pay of current officers, directors and key staffLn 5$185K$185K
Other salaries and wagesLn 7$71.1M$68.9M$2.2M
Pension plan contributionsLn 8$266K$257K$9K
Other employee benefitsLn 9$10.1M$9.7M$415K
Payroll taxesLn 10$5.0M$4.9M$160K
Management feesLn 11a$19.1M$5.2M$13.2M$674K
Legal feesLn 11b$84K$16K$67K
Accounting feesLn 11c$34K$34K
Professional fundraising feesLn 11e$86K$86K
Investment management feesLn 11f$289K$289K
Other fees for servicesLn 11g$14.6M$14.5M$130K
Advertising and promotionLn 12$609K$609K
Office expensesLn 13$6.2M$3.9M$2.3M
Information technologyLn 14$3.2M$531K$2.6M
OccupancyLn 16$15.2M$15.0M$174K
TravelLn 17$152K$71K$81K
Conferences, conventions and meetingsLn 19$117K$12K$105K
InterestLn 20$8.5M$7.6M$918K
Depreciation, depletion and amortizationLn 22$27.6M$27.4M$277K
InsuranceLn 23$3.4M$3.4M$19K
Other expenses (24a–d)Ln 24$24.5M$24.4M$32K
All other expensesLn 24e$5.7M$4.5M$1.2M
Total functional expensesLn 25$216.2M$190.9M$24.5M$760K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $278.6M$271.1M$7.6M$245.9M 990 PDF
FY2023 $241.9M$237.3M$4.6M$230.0M 990 PDF
FY2022 Viewing $218.8M$216.2M$2.7M$215.2M 990 PDF
FY2021 $260.6M$224.5M$36.2M$236.1M 990 PDF
FY2020 $245.4M$243.6M$1.7M$193.9M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $218,813,192 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $22,699,691$8,301,714
I-9 Program service revenuePrior year $211,939,667$204,408,874
I-10 Investment incomePrior year $24,265,168$5,299,033
I-11 Other revenuePrior year $1,733,373$803,571
I-12 Total revenuePrior year $260,637,899$218,813,192
I-13 Grants and similar amounts paidPrior year $6,785$12,334
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $93,613,534$86,794,215
I-16a Professional fundraising feesPrior year $11,000$85,607
I-17 Other expensesPrior year $130,848,119$129,264,840
I-18 Total expensesPrior year $224,479,438$216,156,996
I-19 Revenue less expensesPrior year $36,158,461$2,656,196
Part VI · Governance 12 of 13 board members independent, 1 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members12
VI-2 Family or business relationship among officers or directorsYes
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 $218,813,192 across 13 lines filed
Lines not itemized here account for $20,248 of total revenue; see the IRS return.
VIII-1c Fundraising events$123,432
VIII-1d Related organizations$22,903
VIII-1e Government grants$6,504,680
VIII-1f All other contributions, gifts and grants$1,650,699
VIII-1g Noncash contributions (included above)$3,766
VIII-1h Total contributions, gifts and grants$8,301,714
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $204,353,877 · Unrelated business $54,997$204,408,874
VIII-3 Investment incomeExcluded from tax $3,143,212$3,143,212
VIII-6 Net rental income or lossExcluded from tax $586,441$586,441
VIII-7 Net gain or loss on sales of assetsExcluded from tax $2,155,821$2,155,821
VIII-8 Net income from fundraising eventsExcluded from tax −$24,345−$24,345
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $221,227$221,227
VIII-12 Total revenueRelated to mission $204,353,877 · Unrelated business $54,997 · Excluded from tax $6,102,604$218,813,192
Part IX · Statement of functional expenses $216,156,996 across 23 lines filed
IX-1 Grants to domestic organizationsPrograms $12,334$12,334
IX-5 Pay of current officers, directors and key staffManagement $184,924$184,924
IX-7 Other salaries and wagesPrograms $68,898,897 · Management $2,244,799$71,143,696
IX-8 Pension plan contributionsPrograms $257,244 · Management $9,015$266,259
IX-9 Other employee benefitsPrograms $9,734,485 · Management $415,163$10,149,648
IX-10 Payroll taxesPrograms $4,890,177 · Management $159,511$5,049,688
IX-11a Management feesPrograms $5,221,974 · Management $13,182,563 · Fundraising $674,331$19,078,868
IX-11b Legal feesPrograms $16,344 · Management $67,493$83,837
IX-11c Accounting feesManagement $34,158$34,158
IX-11e Professional fundraising feesFundraising $85,607$85,607
IX-11f Investment management feesManagement $289,329$289,329
IX-11g Other fees for servicesPrograms $14,512,232 · Management $130,195$14,642,427
IX-12 Advertising and promotionPrograms $608,836$608,836
IX-13 Office expensesPrograms $3,859,686 · Management $2,324,668$6,184,354
IX-14 Information technologyPrograms $530,794 · Management $2,620,657$3,151,451
IX-16 OccupancyPrograms $15,011,555 · Management $174,419$15,185,974
IX-17 TravelPrograms $71,134 · Management $81,002$152,136
IX-19 Conferences, conventions and meetingsPrograms $11,807 · Management $105,268$117,075
IX-20 InterestPrograms $7,566,126 · Management $917,817$8,483,943
IX-22 Depreciation, depletion and amortizationPrograms $27,358,499 · Management $276,706$27,635,205
IX-23 InsurancePrograms $3,407,876 · Management $18,963$3,426,839
IX-24 Other expenses (24a–d)Programs $24,437,157 · Management $31,690$24,468,847
IX-24e All other expensesPrograms $4,529,129 · Management $1,192,432$5,721,561
IX-25 Total functional expensesPrograms $190,936,286 · Management $24,460,772 · Fundraising $759,938$216,156,996
Part X · Balance sheet $696,896,284 assets, 21 lines filed
Asset lines not itemized here account for $929,658; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $26,890$23,888
X-2 Savings and temporary cash investmentsStart of year $15,118,069$10,813,014
X-3 Pledges and grants receivableStart of year $162,667$163,638
X-4 Accounts receivableStart of year $13,224,271$13,490,547
X-8 Inventories for sale or useStart of year $486,251$494,726
X-9 Prepaid expenses and deferred chargesStart of year $3,043,506$3,892,806
X-10c Land, buildings and equipment, netStart of year $413,235,377$411,075,183
X-11 Publicly traded securitiesStart of year $164,758,751$134,696,669
X-12 Other securitiesStart of year $5,294,543$5,162,737
X-15 Other assetsStart of year $113,022,608$116,153,418
X-16 Total assetsStart of year $729,321,511$696,896,284
X-17 Accounts payable and accrued expensesStart of year $26,793,722$25,191,616
X-19 Deferred revenueStart of year $124,388,503$132,762,464
X-20 Tax-exempt bond liabilitiesStart of year $213,495,770$223,332,259
X-24 Unsecured notes and loans payableStart of year $7,122,848$2,557,648
X-25 Other liabilitiesStart of year $25,994,714$25,634,805
X-26 Total liabilitiesStart of year $493,190,507$481,727,764
X-27 Net assets without donor restrictionsStart of year $205,982,908$188,890,439
X-28 Net assets with donor restrictionsStart of year $30,148,096$26,278,081
X-32 Total net assets or fund balancesStart of year $236,131,004$215,168,520
X-33 Total liabilities and net assetsStart of year $729,321,511$696,896,284
Part XI · Reconciliation of net assets $215,168,520 net assets at year end
XI-1 Total revenue$218,813,192
XI-2 Total expenses$216,156,996
XI-3 Revenue less expenses$2,656,196
XI-4 Net assets at start of year$236,131,004
XI-5 Net unrealized gains (losses) on investments−$22,940,097
XI-9 Other changes in net assets−$678,583
XI-10 Net assets at end of year$215,168,520

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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