To provide a 51 bed residential facility for the elderly in new rochelle, new york.

501(c)(3) charity; gifts are tax-deductible.
84¢ of each $1 spent went to programs.
Run by 7 volunteers and 70 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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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
2 of 5
filings with a surplus
Average deficit $195K a year · 3% of revenue · last 5 filings
Concern: a surplus in 2 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
$235K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 1.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $150K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$17.3M
86% of total assets
Concern: liabilities are 86% of assets; over 80%.
Pt X · Ln 26
Independent board members
5
of 6 voting members
Looks good: 5 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$9.0M
+9% vs prior year
Spent
$8.8M
To programs
84%
Net assets
$2.8M
By yearFY2020–FY2024
Revenue
$9.0M
FY2024▲ +9%
Tap a bar for its year
Revenue by fiscal year
FY2020$4.8M
FY2021$5.4M
FY2022$6.0M
FY2023$8.3M
FY2024$9.0M
Expenses
$8.8M
FY2024▼ -0.5%
Tap a bar for its year
Expenses by fiscal year
FY2020$4.9M
FY2021$5.2M
FY2022$6.5M
FY2023$8.9M
FY2024$8.8M
Net assets
$2.8M
FY2024▲ +5%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.6M
FY2021$3.8M
FY2022$3.3M
FY2023$2.6M
FY2024$2.8M

From the FY2024 Form 990 · 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 Apr 2015.

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% · $7.4M Management & general 16% · $1.4M

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

11 people listed on the 990; $235K paid to officers and key staff.

Part VII, Section A · reportable compensation
Licensed Practical Nurse
$124,149Pt VII · Sec A
Director of Health Services
$111,216Pt VII · Sec A
Vice Chair, Thru October 2024
$0Pt VII · Sec A
Secretary & Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
President & CEO
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Samantha Dixon’s $124K as Licensed Practical Nurse is at the 55th percentile of top reported officer pay among 2036 $1–10M housing 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 · 3 named individuals · Part VII

NameFY2024FY2023FY2021FY2020
Samantha Dixon$124,149$139,658——
Kristine R Georgeo——$113,765$112,561
Laresa Enderes$111,216———

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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers a 51-bed residential home for seniors in New Rochelle, New York.

Questions for Willow Gardens INC

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Provided by the organization

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1 program · $7.4M · in their own filed words · FY2024
01

Located on our 7.4 acre campus of comprehensive care, willow gardens brings together seniors with cognitive impairments in one dedicated residential community. Your loved one benefits from our 100+ years of experience in alzheimer's and dementia care, in a new, state-of-the-art facility staffed by caring professionals who will ensure the…

$7.4Mprogram 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 · FY2023
Total grants receivedfrom 1 funder$150K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$9.0M
Ln 12
Fees for servicesLn 2g$9.0M
Gifts and grantsLn 1h$4K
Other incomeLn 4–11$3K
Money outPt IX
$8.8M
Ln 25
Programscol B$7.4M
Managementcol C$1.4M
Owns and owesPt X
$2.8M
net assets · Ln 32
Cash and savingsLn 1–2$1.1M
Total assetsLn 16$20.1M
LiabilitiesLn 26$17.3M
PeoplePt VI, VII
11
listed · VII A
PaidVII A2
Voting boardVI 1a6
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4K
Fees for servicesLn 2g$9.0M
Investment incomeLn 3$2K
Other incomeLn 4–11$3K
Total revenueLn 12$9.0M
Assets in detailPt X, end of year
CashLn 1$250K
SavingsLn 2$853K
Cash and savings togetherLn 1–2$1.1M
Land, buildings, equipmentLn 10c$18.8M
Other assetsLn 15$1K
Total assetsLn 16$20.1M
LiabilitiesLn 26$17.3M
Net assetsLn 32$2.8M
OperationsPt I, VI
EmployeesI 570
VolunteersI 67
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 FY24End FY24
Cash and savingsLn 1–2$990K$1.1M
Land, buildings, equipmentLn 10c$19.4M$18.8M
Total assetsLn 16$20.5M$20.1M
LiabilitiesLn 26$17.9M$17.3M
Net assetsLn 32$2.6M$2.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$4.6M$4.0M$536K
Pension plan contributionsLn 8$29K$26K$3K
Other employee benefitsLn 9$310K$274K$36K
Payroll taxesLn 10$418K$369K$49K
Management feesLn 11a$396K$396K
Legal feesLn 11b$511$511
Accounting feesLn 11c$21K$21K
Other fees for servicesLn 11g$441K$202K$239K
Office expensesLn 13$229K$165K$64K
Information technologyLn 14$44K$16K$28K
OccupancyLn 16$831K$831K
TravelLn 17$2K$2K
Conferences, conventions and meetingsLn 19$195$195
InterestLn 20$242K$242K
Depreciation, depletion and amortizationLn 22$634K$634K
InsuranceLn 23$110K$110K
Other expenses (24a–d)Ln 24$567K$497K$70K
All other expensesLn 24e$1K$574$713
Total functional expensesLn 25$8.8M$7.4M$1.4M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $9.0M$8.8M$131K$2.8M 990 PDF
FY2023 $8.3M$8.9M−$624K$2.6M 990 PDF
FY2022 $6.0M$6.5M−$504K$3.3M 990 PDF
FY2021 $5.4M$5.2M$176K$3.8M 990 PDF
FY2020 $4.8M$4.9M−$152K$3.6M 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 O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $8,974,465 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $155,000$4,100
I-9 Program service revenuePrior year $8,106,898$8,965,105
I-10 Investment incomePrior year $1,404$1,841
I-11 Other revenuePrior year $4,008$3,419
I-12 Total revenuePrior year $8,267,310$8,974,465
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 $5,195,419$5,324,967
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $3,695,575$3,518,989
I-18 Total expensesPrior year $8,890,994$8,843,956
I-19 Revenue less expensesPrior year −$623,684$130,509
Part VI · Governance 5 of 6 board members independent, 1 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members5
VI-15a Process for setting top official's payNo
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
Part VIII · Statement of revenue $8,974,465 across 6 lines filed
VIII-1f All other contributions, gifts and grants$4,100
VIII-1h Total contributions, gifts and grants$4,100
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $8,965,105$8,965,105
VIII-3 Investment incomeExcluded from tax $1,841$1,841
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $3,419$3,419
VIII-12 Total revenueRelated to mission $8,965,105 · Unrelated business $0 · Excluded from tax $5,260$8,974,465
Part IX · Statement of functional expenses $8,843,956 across 18 lines filed
IX-7 Other salaries and wagesPrograms $4,032,882 · Management $535,528$4,568,410
IX-8 Pension plan contributionsPrograms $25,705 · Management $3,413$29,118
IX-9 Other employee benefitsPrograms $273,594 · Management $36,331$309,925
IX-10 Payroll taxesPrograms $368,571 · Management $48,943$417,514
IX-11a Management feesManagement $396,000$396,000
IX-11b Legal feesManagement $511$511
IX-11c Accounting feesManagement $21,393$21,393
IX-11g Other fees for servicesPrograms $202,121 · Management $238,588$440,709
IX-13 Office expensesPrograms $165,016 · Management $64,263$229,279
IX-14 Information technologyPrograms $16,330 · Management $27,507$43,837
IX-16 OccupancyPrograms $830,667$830,667
IX-17 TravelManagement $2,329$2,329
IX-19 Conferences, conventions and meetingsPrograms $195$195
IX-20 InterestPrograms $242,180$242,180
IX-22 Depreciation, depletion and amortizationPrograms $634,151$634,151
IX-23 InsurancePrograms $109,500$109,500
IX-24 Other expenses (24a–d)Programs $497,311 · Management $69,640$566,951
IX-24e All other expensesPrograms $574 · Management $713$1,287
IX-25 Total functional expensesPrograms $7,398,797 · Management $1,445,159 · Fundraising $0$8,843,956
Part X · Balance sheet $20,053,646 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $296,649$249,728
X-2 Savings and temporary cash investmentsStart of year $693,850$852,858
X-4 Accounts receivableStart of year $11,589$2,239
X-9 Prepaid expenses and deferred chargesStart of year $132,322$131,037
X-10c Land, buildings and equipment, netStart of year $19,363,766$18,816,460
X-15 Other assetsStart of year $190$1,324
X-16 Total assetsStart of year $20,498,366$20,053,646
X-17 Accounts payable and accrued expensesStart of year $1,210,894$942,782
X-25 Other liabilitiesStart of year $66,102$82,845
X-26 Total liabilitiesStart of year $17,865,493$17,290,264
X-27 Net assets without donor restrictionsStart of year $2,632,873$2,763,382
X-32 Total net assets or fund balancesStart of year $2,632,873$2,763,382
X-33 Total liabilities and net assetsStart of year $20,498,366$20,053,646
Part XI · Reconciliation of net assets $2,763,382 net assets at year end
XI-1 Total revenue$8,974,465
XI-2 Total expenses$8,843,956
XI-3 Revenue less expenses$130,509
XI-4 Net assets at start of year$2,632,873
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,763,382

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

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