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.
84¢ of each $1 spent went to programs.
$1.0M 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
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
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.0M
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 $155.0M in investments, Pt X · Ln 11–13
Fine: 0.8 months of spending in cash, plus $155.0M in investments.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$633.4M
73% of total assets
Worth a look: liabilities are 73% 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
$241.9M
+11% vs prior year
Spent
$237.3M
To programs
84%
Net assets
$230.0M
By yearFY2020–FY2024
Revenue
$241.9M
FY2023▲ +11%
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
$237.3M
FY2023▲ +10%
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
$230.0M
FY2023▲ +7%
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 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 May 1991.

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

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $200.2M Management & general 16% · $37.0M Fundraising 0% · $85K

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

71 people listed on the 990; $1.0M paid to officers and key staff.

Part VII, Section A · reportable compensation
VP of Housing Operations
$178,186Pt VII · Sec A
Area Director - Green Ridge Village
$173,802Pt VII · Sec A
Snf RN Supervisor
$168,341Pt VII · Sec A
Executive Director - Westminster Village Dover
$166,768Pt VII · Sec A
Executive Director - Kirkland Village
$165,321Pt VII · Sec A
Snf RN Supervisor
$153,017Pt VII · Sec A
Psl & Pine Run Board Member
$0Pt VII · Sec A
Psl & Pims Board Member
$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 · $200.2M · in their own filed words · FY2023
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…

$172.6Mprogram 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.

$27.6Mprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$241.9M
Ln 12
Fees for servicesLn 2g$228.0M
Investment incomeLn 3$9.7M
Gifts and grantsLn 1h$3.5M
Money outPt IX
$237.3M
Ln 25
Programscol B$200.2M
Managementcol C$37.0M
Fundraisingcol D$85K
Owns and owesPt X
$230.0M
net assets · Ln 32
Cash and savingsLn 1–2$16.1M
Total assetsLn 16$863.4M
LiabilitiesLn 26$633.4M
PeoplePt VI, VII
71
listed · VII A
PaidVII A6
Voting boardVI 1a13
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.5M
Government grantsLn 1e$1.2M
Noncash giftsLn 1g$11K
Fundraising eventsLn 1c$116K
Fees for servicesLn 2g$228.0M
Investment incomeLn 3$9.7M
Other incomeLn 4–11$649K
Gains on assetsLn 7$4.9M
Total revenueLn 12$241.9M
Assets in detailPt X, end of year
CashLn 1$27K
SavingsLn 2$16.0M
Cash and savings togetherLn 1–2$16.1M
InvestmentsLn 11–13$155.0M
Land, buildings, equipmentLn 10c$497.9M
Other assetsLn 15$172.1M
Total assetsLn 16$863.4M
LiabilitiesLn 26$633.4M
Net assetsLn 32$230.0M
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 FY23End FY23
Cash and savingsLn 1–2$10.8M$16.1M
InvestmentsLn 11–13$139.9M$155.0M
Land, buildings, equipmentLn 10c$411.1M$497.9M
Total assetsLn 16$696.9M$863.4M
LiabilitiesLn 26$481.7M$633.4M
Net assetsLn 32$215.2M$230.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$91K$91K
Pay of current officers, directors and key staffLn 5$196K$196K
Other salaries and wagesLn 7$80.0M$73.7M$6.3M
Pension plan contributionsLn 8$365K$335K$30K
Other employee benefitsLn 9$10.5M$9.8M$749K
Payroll taxesLn 10$5.9M$5.4M$502K
Management feesLn 11a$18.7M$1.2M$17.6M
Legal feesLn 11b$5K$5K$218
Accounting feesLn 11c$35K$35K
Professional fundraising feesLn 11e$85K$85K
Investment management feesLn 11f$306K$306K
Other fees for servicesLn 11g$27.4M$26.9M$432K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$6.5M$4.4M$2.1M
Information technologyLn 14$3.5M$451K$3.1M
OccupancyLn 16$14.5M$14.3M$207K
TravelLn 17$24K$2K$21K
Conferences, conventions and meetingsLn 19$16K$400$16K
InterestLn 20$13.2M$11.7M$1.4M
Depreciation, depletion and amortizationLn 22$28.8M$28.5M$299K
InsuranceLn 23$8.7M$8.3M$407K
Other expenses (24a–d)Ln 24$18.4M$15.1M$3.3M
Total functional expensesLn 25$237.3M$200.2M$37.0M$85K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $278.6M$271.1M$7.6M$245.9M 990 PDF
FY2023 Viewing $241.9M$237.3M$4.6M$230.0M 990 PDF
FY2022 $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 FY2023 990 (6 parts)
Part I · Summary $241,872,570 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $8,301,714$3,487,655
I-9 Program service revenuePrior year $204,408,874$227,993,555
I-10 Investment incomePrior year $5,299,033$9,742,219
I-11 Other revenuePrior year $803,571$649,141
I-12 Total revenuePrior year $218,813,192$241,872,570
I-13 Grants and similar amounts paidPrior year $12,334$91,273
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $86,794,215$97,049,920
I-16a Professional fundraising feesPrior year $85,607$85,246
I-17 Other expensesPrior year $129,264,840$140,061,992
I-18 Total expensesPrior year $216,156,996$237,288,431
I-19 Revenue less expensesPrior year $2,656,196$4,584,139
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 $241,872,570 across 13 lines filed
Lines not itemized here account for $40 of total revenue; see the IRS return.
VIII-1c Fundraising events$115,835
VIII-1d Related organizations$16,403
VIII-1e Government grants$1,223,564
VIII-1f All other contributions, gifts and grants$2,131,853
VIII-1g Noncash contributions (included above)$10,594
VIII-1h Total contributions, gifts and grants$3,487,655
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $227,947,317 · Unrelated business $46,238$227,993,555
VIII-3 Investment incomeExcluded from tax $4,882,819$4,882,819
VIII-6 Net rental income or lossExcluded from tax $627,104$627,104
VIII-7 Net gain or loss on sales of assetsExcluded from tax $4,859,400$4,859,400
VIII-8 Net income from fundraising eventsExcluded from tax −$14,761−$14,761
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $36,758$36,758
VIII-12 Total revenueRelated to mission $227,947,317 · Unrelated business $46,238 · Excluded from tax $10,391,360$241,872,570
Part IX · Statement of functional expenses $237,288,431 across 22 lines filed
IX-1 Grants to domestic organizationsPrograms $91,273$91,273
IX-5 Pay of current officers, directors and key staffManagement $195,700$195,700
IX-7 Other salaries and wagesPrograms $73,699,788 · Management $6,349,652$80,049,440
IX-8 Pension plan contributionsPrograms $335,009 · Management $29,673$364,682
IX-9 Other employee benefitsPrograms $9,769,031 · Management $749,338$10,518,369
IX-10 Payroll taxesPrograms $5,419,253 · Management $502,476$5,921,729
IX-11a Management feesPrograms $1,156,900 · Management $17,575,287$18,732,187
IX-11b Legal feesPrograms $5,155 · Management $218$5,373
IX-11c Accounting feesManagement $35,318$35,318
IX-11e Professional fundraising feesFundraising $85,246$85,246
IX-11f Investment management feesManagement $306,302$306,302
IX-11g Other fees for servicesPrograms $26,941,013 · Management $431,835$27,372,848
IX-12 Advertising and promotionPrograms $1,086$1,086
IX-13 Office expensesPrograms $4,353,636 · Management $2,115,872$6,469,508
IX-14 Information technologyPrograms $450,649 · Management $3,075,620$3,526,269
IX-16 OccupancyPrograms $14,319,156 · Management $206,711$14,525,867
IX-17 TravelPrograms $2,135 · Management $21,456$23,591
IX-19 Conferences, conventions and meetingsPrograms $400 · Management $15,937$16,337
IX-20 InterestPrograms $11,741,173 · Management $1,437,032$13,178,205
IX-22 Depreciation, depletion and amortizationPrograms $28,490,817 · Management $298,812$28,789,629
IX-23 InsurancePrograms $8,317,085 · Management $407,468$8,724,553
IX-24 Other expenses (24a–d)Programs $15,096,331 · Management $3,258,588$18,354,919
IX-25 Total functional expensesPrograms $200,189,890 · Management $37,013,295 · Fundraising $85,246$237,288,431
Part X · Balance sheet $863,401,377 assets, 21 lines filed
Asset lines not itemized here account for $904,176; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $23,888$26,888
X-2 Savings and temporary cash investmentsStart of year $10,813,014$16,025,294
X-3 Pledges and grants receivableStart of year $163,638$305,237
X-4 Accounts receivableStart of year $13,490,547$16,892,984
X-8 Inventories for sale or useStart of year $494,726$617,010
X-9 Prepaid expenses and deferred chargesStart of year $3,892,806$3,647,789
X-10c Land, buildings and equipment, netStart of year $411,075,183$497,852,176
X-11 Publicly traded securitiesStart of year $134,696,669$149,856,470
X-12 Other securitiesStart of year $5,162,737$5,186,877
X-15 Other assetsStart of year $116,153,418$172,086,476
X-16 Total assetsStart of year $696,896,284$863,401,377
X-17 Accounts payable and accrued expensesStart of year $25,191,616$40,630,726
X-19 Deferred revenueStart of year $132,762,464$159,965,507
X-20 Tax-exempt bond liabilitiesStart of year $223,332,259$274,809,209
X-24 Unsecured notes and loans payableStart of year $2,557,648$2,608,801
X-25 Other liabilitiesStart of year $25,634,805$48,337,147
X-26 Total liabilitiesStart of year $481,727,764$633,398,958
X-27 Net assets without donor restrictionsStart of year $188,890,439$201,153,689
X-28 Net assets with donor restrictionsStart of year $26,278,081$28,848,730
X-32 Total net assets or fund balancesStart of year $215,168,520$230,002,419
X-33 Total liabilities and net assetsStart of year $696,896,284$863,401,377
Part XI · Reconciliation of net assets $230,002,419 net assets at year end
XI-1 Total revenue$241,872,570
XI-2 Total expenses$237,288,431
XI-3 Revenue less expenses$4,584,139
XI-4 Net assets at start of year$215,168,520
XI-5 Net unrealized gains (losses) on investments$11,815,203
XI-9 Other changes in net assets−$1,565,443
XI-10 Net assets at end of year$230,002,419

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

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