Rph-East INC

Tax-deductible

Rochester, NY501(c)(3)HousingEIN 47-2394624

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Provide an assisted living facility for elderly persons living with dementia.

501(c)(3) charity; gifts are tax-deductible.
97¢ of each $1 spent went to programs.
Run by 15 volunteers.
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 $182K a year · 64% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
97%
of spending
Looks good: 97% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
5 mo
of spending, in cash
Looks good: 5.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$7.2M
110% of total assets
Concern: liabilities are 110% of assets; over 80%.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$491K
+1% vs prior year
Spent
$566K
To programs
97%
Net assets
−$672K
By yearFY2020–FY2024
Revenue
$491K
FY2024▲ +1%
Revenue by fiscal year
FY2020$0
FY2021−$9K
FY2022$455K
FY2023$486K
FY2024$491K
Expenses
$566K
FY2024+0.02%
Expenses by fiscal year
FY2020$241K
FY2021$405K
FY2022$556K
FY2023$566K
FY2024$566K
Net assets
−$672K
FY2024▼ -13%
Net assets by fiscal year
FY2020−$615K
FY2021−$414K
FY2022−$515K
FY2023−$596K
FY2024−$672K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 2015.

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

Where the money goes

97 cents of each dollar spent went to programs.

Program services 97% · $552K Management & general 3% · $14K

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

18 people listed on the 990.

Part VII, Section A · reportable compensation
Treasurer
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
See Rph-East INC executive salaries →

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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 safe, supportive home for seniors with dementia.

Provided by the organization

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1 program · $552K · in their own filed words · FY2024
01

Providing a Healthcare Facility as an assisted living facility for elderly persons living with dementia of moderate and low income where no adequate housing exists for such persons. The Project is located in the Town of Fairport, New York.

$552Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$491K
Ln 12
Fees for servicesLn 2g$490K
Investment incomeLn 3$106
Money outPt IX
$566K
Ln 25
Programscol B$552K
Managementcol C$14K
Owns and owesPt X
−$672K
net assets · Ln 32
Cash and savingsLn 1–2$241K
Total assetsLn 16$6.5M
LiabilitiesLn 26$7.2M
PeoplePt VI, VII
18
listed · VII A
PaidVII A0
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$490K
Investment incomeLn 3$106
Total revenueLn 12$491K
Assets in detailPt X, end of year
CashLn 1$64K
SavingsLn 2$177K
Cash and savings togetherLn 1–2$241K
Land, buildings, equipmentLn 10c$6.2M
Total assetsLn 16$6.5M
LiabilitiesLn 26$7.2M
Net assetsLn 32−$672K
OperationsPt I, VI
EmployeesI 50
VolunteersI 615
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
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$211K$241K
Land, buildings, equipmentLn 10c$6.5M$6.2M
Total assetsLn 16$6.7M$6.5M
LiabilitiesLn 26$7.3M$7.2M
Net assetsLn 32−$596K−$672K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other fees for servicesLn 11g$14K$14K
OccupancyLn 16$21K$21K
InterestLn 20$261K$261K
Depreciation, depletion and amortizationLn 22$222K$222K
InsuranceLn 23$49K$49K
Total functional expensesLn 25$566K$552K$14K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $491K$566K−$76K−$672K 990 PDF
FY2023 $486K$566K−$81K−$596K 990 PDF
FY2022 $455K$556K−$101K−$515K 990 PDF
FY2021 −$9K$405K−$414K−$414K 990 PDF
FY2020 $0$241K−$241K−$615K 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 $490,556 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $490,450$490,450
VIII-3 Investment incomeExcluded from tax $106$106
VIII-12 Total revenueRelated to mission $490,450 · Unrelated business $0 · Excluded from tax $106$490,556
Part IX · Statement of functional expenses $566,485 across 5 lines filed
IX-11g Other fees for servicesManagement $14,394$14,394
IX-16 OccupancyPrograms $20,517$20,517
IX-20 InterestPrograms $260,600$260,600
IX-22 Depreciation, depletion and amortizationPrograms $221,572$221,572
IX-23 InsurancePrograms $49,402$49,402
IX-25 Total functional expensesPrograms $552,091 · Management $14,394 · Fundraising $0$566,485
Part X · Balance sheet $6,487,812 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $54,785$63,895
X-2 Savings and temporary cash investmentsStart of year $156,107$176,919
X-10c Land, buildings and equipment, netStart of year $6,468,570$6,246,998
X-16 Total assetsStart of year $6,679,462$6,487,812
X-25 Other liabilitiesStart of year $44,727$65,540
X-26 Total liabilitiesStart of year $7,275,092$7,159,371
X-27 Net assets without donor restrictionsStart of year −$595,630−$671,559
X-32 Total net assets or fund balancesStart of year −$595,630−$671,559
X-33 Total liabilities and net assetsStart of year $6,679,462$6,487,812
Part XI · Reconciliation of net assets −$671,559 net assets at year end
XI-1 Total revenue$490,556
XI-2 Total expenses$566,485
XI-3 Revenue less expenses−$75,929
XI-4 Net assets at start of year−$595,630
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$671,559

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

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