Western Home Group

Tax-deductible

Cedar Falls, IA501(c)(3)Since 2011HousingEIN 45-5139878Revenue $41.9M in FY2024

On file with the IRS5307 Caraway Ln, 50613-8172 · Cedar Falls, IATax-exempt since May 2011Supporting org, Type II — 509(a)(3)

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To assertively create fulfilling lifestyles for seniors, their families, and our employees.

501(c)(3) charity; gifts are tax-deductible.
66¢ of each $1 spent went to programs.
Run by 17 volunteers and 308 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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
0 of 5
filings with a surplus
Average deficit $3.0M a year · 8% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
66%
of spending
Fine: 66% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$549K
to officers and key staff · 1% of spending
Top officer’s pay lower than 94% of similar orgs
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
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
Liabilities
$201.5M
104% of total assets
Concern: liabilities are 104% of assets; over 80%.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$41.9M
+6% vs prior year
Spent
$44.3M
To programs
66%
Net assets
−$7.7M
By yearFY2020–FY2024
Revenue
$41.9M
FY2024▲ +6%
Tap a bar for its year
Revenue by fiscal year
FY2020$25.5M
FY2021$41.7M
FY2022$36.6M
FY2023$39.4M
FY2024$41.9M
Expenses
$44.3M
FY2024▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$26.6M
FY2021$44.0M
FY2022$42.5M
FY2023$42.6M
FY2024$44.3M
Net assets
−$7.7M
FY2024▼ -13%
Tap a bar for its year
Net assets by fiscal year
FY2020−$6.1M
FY2021$3.2M
FY2022−$3.7M
FY2023−$6.8M
FY2024−$7.7M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 2011.

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

Where the money goes

66 cents of each dollar spent went to programs.

Program services 66% · $29.1M Management & general 34% · $15.1M

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

17 people listed on the 990; $549K paid to officers and key staff.

Part VII, Section A · reportable compensation
$113,805Pt VII · Sec A
Scheduling Clinical Ed COO
$109,674Pt VII · Sec A
Clinical Services Coordinator
$109,330Pt VII · Sec A
Director of Nursing
$108,959Pt VII · Sec A
$107,222Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Nancy Callahan’s $114K as Lpn-IV is at the 6th percentile of top reported officer pay among 676 $10–100M 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 · 8 named individuals · Part VII

NameFY2024FY2023
Angela Christenson—$125,530
Nancy Callahan$113,805—
Sadie Fuson$109,674$100,381
Rachael Graham$109,330—
Kelly Bender$108,959—
Karla Utterback$107,222—
Taryn Willbee—$106,981
Scott Kramer—$104,901

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

Empowers seniors, families, and employees to build fulfilling lives through assertive support.

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Provided by the organization

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1 program · $29.1M · in their own filed words · FY2024
01

Provided personal care such as bathing, dressing, meal preparation, light housekeeping, and errand running for elderly and post-hospital patients in the cedar FALLS/WATERLOO area. Also offered compassionate care and services for seniors through the operation of the stanard family assisted living center, the windhaven assisted living…

$29.1Mprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$41.9M
Ln 12
Fees for servicesLn 2g$40.2M
Investment incomeLn 3$908K
Gifts and grantsLn 1h$822K
Money outPt IX
$44.3M
Ln 25
Programscol B$29.1M
Managementcol C$15.1M
Owns and owesPt X
−$7.7M
net assets · Ln 32
Cash and savingsLn 1–2$5.6M
Total assetsLn 16$193.8M
LiabilitiesLn 26$201.5M
PeoplePt VI, VII
17
listed · VII A
PaidVII A5
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$822K
Fees for servicesLn 2g$40.2M
Investment incomeLn 3$908K
Total revenueLn 12$41.9M
Assets in detailPt X, end of year
CashLn 1$5.6M
Cash and savings togetherLn 1–2$5.6M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$131.8M
Other assetsLn 15$52.9M
Total assetsLn 16$193.8M
LiabilitiesLn 26$201.5M
Net assetsLn 32−$7.7M
OperationsPt I, VI
EmployeesI 5308
VolunteersI 617
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$5.2M$5.6M
InvestmentsLn 11–13$701K$0
Land, buildings, equipmentLn 10c$130.7M$131.8M
Total assetsLn 16$179.8M$193.8M
LiabilitiesLn 26$186.7M$201.5M
Net assetsLn 32−$6.8M−$7.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$12.1M$9.6M$2.5M
Pension plan contributionsLn 8$158K$124K$34K
Other employee benefitsLn 9$863K$648K$216K
Payroll taxesLn 10$936K$746K$190K
Management feesLn 11a$7.8M$7.8M
Other fees for servicesLn 11g$2.0M$1.3M$640K
Advertising and promotionLn 12$433K$433K
Office expensesLn 13$119K$119K
Information technologyLn 14$1.1M$205K$893K
OccupancyLn 16$2.9M$2.5M$415K
TravelLn 17$468K$445K$23K
InterestLn 20$2.3M$2.3M
Depreciation, depletion and amortizationLn 22$7.2M$7.2M
InsuranceLn 23$949K$949K
Other expenses (24a–d)Ln 24$4.8M$4.0M$797K
All other expensesLn 24e$98K$822$97K
Total functional expensesLn 25$44.3M$29.1M$15.1M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $41.9M$44.3M−$2.3M−$7.7M 990 PDF
FY2023 $39.4M$42.6M−$3.2M−$6.8M 990 PDF
FY2022 $36.6M$42.5M−$5.9M−$3.7M 990 PDF
FY2021 $41.7M$44.0M−$2.4M$3.2M 990 PDF
FY2020 $25.5M$26.6M−$1.0M−$6.1M 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 (6 parts)
Part I · Summary $41,937,127 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $214,158$821,591
I-9 Program service revenuePrior year $38,362,587$40,207,758
I-10 Investment incomePrior year $824,412$907,778
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $39,401,157$41,937,127
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 $13,392,006$14,101,194
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $29,183,574$30,153,319
I-18 Total expensesPrior year $42,575,580$44,254,513
I-19 Revenue less expensesPrior year −$3,174,423−$2,317,386
Part VI · Governance 8 of 8 board members independent, 1 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
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 $41,937,127 across 5 lines filed
VIII-1f All other contributions, gifts and grants$821,591
VIII-1h Total contributions, gifts and grants$821,591
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $40,207,758$40,207,758
VIII-3 Investment incomeExcluded from tax $907,778$907,778
VIII-12 Total revenueRelated to mission $40,207,758 · Unrelated business $0 · Excluded from tax $907,778$41,937,127
Part IX · Statement of functional expenses $44,254,513 across 16 lines filed
IX-7 Other salaries and wagesPrograms $9,602,637 · Management $2,541,400$12,144,037
IX-8 Pension plan contributionsPrograms $123,808 · Management $33,695$157,503
IX-9 Other employee benefitsPrograms $647,511 · Management $215,985$863,496
IX-10 Payroll taxesPrograms $746,180 · Management $189,978$936,158
IX-11a Management feesManagement $7,765,962$7,765,962
IX-11g Other fees for servicesPrograms $1,336,782 · Management $640,459$1,977,241
IX-12 Advertising and promotionManagement $433,489$433,489
IX-13 Office expensesManagement $118,713$118,713
IX-14 Information technologyPrograms $205,416 · Management $893,134$1,098,550
IX-16 OccupancyPrograms $2,452,944 · Management $415,120$2,868,064
IX-17 TravelPrograms $444,888 · Management $23,245$468,133
IX-20 InterestPrograms $2,328,763$2,328,763
IX-22 Depreciation, depletion and amortizationPrograms $7,246,144$7,246,144
IX-23 InsuranceManagement $948,601$948,601
IX-24 Other expenses (24a–d)Programs $4,005,486 · Management $796,654$4,802,140
IX-24e All other expensesPrograms $822 · Management $96,697$97,519
IX-25 Total functional expensesPrograms $29,141,381 · Management $15,113,132 · Fundraising $0$44,254,513
Part X · Balance sheet $193,765,078 assets, 17 lines filed
Asset lines not itemized here account for $300,294; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $5,223,695$5,626,815
X-3 Pledges and grants receivableStart of year $253,751$290,278
X-4 Accounts receivableStart of year $1,205,078$986,851
X-9 Prepaid expenses and deferred chargesStart of year $651,559$751,728
X-10c Land, buildings and equipment, netStart of year $130,715,386$131,826,477
X-11 Publicly traded securitiesStart of year $701,009$0
X-14 Intangible assetsStart of year $1,125,000$1,125,000
X-15 Other assetsStart of year $39,130,033$52,857,635
X-16 Total assetsStart of year $179,847,474$193,765,078
X-17 Accounts payable and accrued expensesStart of year $2,962,965$2,964,454
X-19 Deferred revenueStart of year $119,821,346$122,251,671
X-20 Tax-exempt bond liabilitiesStart of year $57,735,313$60,212,087
X-25 Other liabilitiesStart of year $6,126,118$16,052,978
X-26 Total liabilitiesStart of year $186,675,845$201,481,190
X-27 Net assets without donor restrictionsStart of year −$6,828,371−$7,716,112
X-32 Total net assets or fund balancesStart of year −$6,828,371−$7,716,112
X-33 Total liabilities and net assetsStart of year $179,847,474$193,765,078
Part XI · Reconciliation of net assets −$7,716,112 net assets at year end
XI-1 Total revenue$41,937,127
XI-2 Total expenses$44,254,513
XI-3 Revenue less expenses−$2,317,386
XI-4 Net assets at start of year−$6,828,371
XI-9 Other changes in net assets$1,429,645
XI-10 Net assets at end of year−$7,716,112

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

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