Willow Valley Communities Charitable Foundation FY2020 filing

Tax-deductible

Willow Street, PA501(c)(3)Human ServicesEIN 82-5031123Revenue $1.9M in FY2020

On file with the IRSfoundation.willowvalleycommunities.org100 Willow Valley Lakes Dr, 17584-9450 · Willow Street, PATax-exempt since Sep 2018Supporting org, Type I — 509(a)(3)

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To raise funds to support Willow Valley Communities, a nonprofit 501(c)(3) organization.

501(c)(3) charity; gifts are tax-deductible.
40¢ of each $1 spent went to programs.
$186K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2020 · 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 $1.9M a year · 81% 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
40%
of spending
Concern: 40% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$186K
to officers and key staff · 38% of spending
Concern: pay to officers and key staff is 38% of spending; over 30%.
Pt VII · Sec A
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
Named funders
6
named funders · $286K
Looks good: 6 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$470K
26% of total assets
Looks good: liabilities are 26% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 7 voting members
Worth a look: 3 of 7 voting members are independent, under half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.9M
Spent
$488K
To programs
40%
Net assets
$1.3M
By yearFY2020–FY2024
Revenue
$1.9M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$1.9M
FY2021$2.3M
FY2022$2.1M
FY2023$2.8M
FY2024$2.7M
Expenses
$488K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$488K
FY2021$435K
FY2022$472K
FY2023$449K
FY2024$442K
Net assets
$1.3M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$1.3M
FY2021$3.2M
FY2022$4.7M
FY2023$7.1M
FY2024$9.3M

From the FY2020 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 Sep 2018.

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

Where the money goes

40 cents of each dollar spent went to programs.

Program services 40% · $197K Management & general 18% · $86K Fundraising 42% · $205K

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

9 people listed on the 990; $186K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$185,545Pt VII · Sec A
Secretary, Bod
$0Pt VII · Sec A
Vice President, Bod
$0Pt VII · Sec A
Treasurer, Bod
$0Pt VII · Sec A
President, Bod
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member (as of 10/2020)
$0Pt VII · Sec A
Board Member (until 08/2020)
$0Pt VII · Sec A

Lauren Renehan’s $102K as Executive Director is at the 37th percentile of top reported officer pay among 3869 $1–10M human services 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

NameFY2024FY2023FY2022FY2021FY2020
Jeffrey Kenderdine—$211,065$200,917——
Jeffrey S Kenderine———$180,672$185,545
Lauren Renehan$102,156————

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.

See Willow Valley Communities Charitable Foundation 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

Raises funds to support Willow Valley Communities.

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Provided by the organization

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1 program · $197K · in their own filed words · FY2020
01

Support of Willow Valley Communities

Planning and executing special capital campaign to provide funds to willow valley communities for design and construction of the memory care center, establishment of permanent endowment fund for the memory care center, ongoing annual programmatic support for the memory care center.

$197Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 6 funders →
Grants paid · 2 grants · $134K · 2020–2024
Unitemized GrantFY2024$11,668
Unitemized GrantFY2020$121,985

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$1.9M
Ln 12
Gifts and grantsLn 1h$1.9M
Investment incomeLn 3$3K
Money outPt IX
$488K
Ln 25
Programscol B$197K
Managementcol C$86K
Fundraisingcol D$205K
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$207K
Total assetsLn 16$1.8M
LiabilitiesLn 26$470K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.9M
Investment incomeLn 3$3K
Gains on assetsLn 7−$3K
Total revenueLn 12$1.9M
Assets in detailPt X, end of year
CashLn 1$33K
SavingsLn 2$174K
Cash and savings togetherLn 1–2$207K
InvestmentsLn 11–13$687K
Other assetsLn 15$0
Total assetsLn 16$1.8M
LiabilitiesLn 26$470K
Net assetsLn 32$1.3M
OperationsPt I, VI
EmployeesI 53
VolunteersI 662
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 FY20End FY20
Cash and savingsLn 1–2$10K$207K
InvestmentsLn 11–13$10K$687K
Total assetsLn 16$99K$1.8M
LiabilitiesLn 26$212K$470K
Net assetsLn 32−$114K$1.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$122K$122K
Other salaries and wagesLn 7$220K$43K$71K$106K
Pension plan contributionsLn 8$6K$380$2K$3K
Other employee benefitsLn 9$17K$5K$5K$7K
Payroll taxesLn 10$14K$3K$4K$7K
Legal feesLn 11b$720$720
Professional fundraising feesLn 11e$71K$71K
Investment management feesLn 11f$2K$2K
Office expensesLn 13$27K$23K$2K$2K
Information technologyLn 14$5K$191$5K
Conferences, conventions and meetingsLn 19$57$39$18
Other expenses (24a–d)Ln 24$3K$521$1K$2K
Total functional expensesLn 25$488K$197K$86K$205K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $2.7M$442K$2.2M$9.3M 990 PDF
FY2023 $2.8M$449K$2.3M$7.1M 990 PDF
FY2022 $2.1M$472K$1.6M$4.7M 990 PDF
FY2021 $2.3M$435K$1.9M$3.2M 990 PDF
FY2020 Viewing $1.9M$488K$1.4M$1.3M 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 FY2020 990 (6 parts)
Part I · Summary $1,916,653 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $93,208$1,914,094
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$2,559
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $93,208$1,916,653
I-13 Grants and similar amounts paidPrior year $0$121,985
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $168,438$256,708
I-16a Professional fundraising feesPrior year $0$71,400
I-17 Other expensesPrior year $38,645$37,656
I-18 Total expensesPrior year $207,083$487,749
I-19 Revenue less expensesPrior year −$113,875$1,428,904
Part VI · Governance 3 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members3
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 $1,916,653 across 5 lines filed
VIII-1f All other contributions, gifts and grants$1,914,094
VIII-1h Total contributions, gifts and grants$1,914,094
VIII-3 Investment incomeExcluded from tax $5,112$5,112
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$2,553−$2,553
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $2,559$1,916,653
Part IX · Statement of functional expenses $487,749 across 12 lines filed
IX-2 Grants to domestic individualsPrograms $121,985$121,985
IX-7 Other salaries and wagesPrograms $42,776 · Management $70,802 · Fundraising $106,204$219,782
IX-8 Pension plan contributionsPrograms $380 · Management $2,192 · Fundraising $3,288$5,860
IX-9 Other employee benefitsPrograms $5,117 · Management $4,682 · Fundraising $7,024$16,823
IX-10 Payroll taxesPrograms $3,236 · Management $4,403 · Fundraising $6,604$14,243
IX-11b Legal feesManagement $720$720
IX-11e Professional fundraising feesFundraising $71,400$71,400
IX-11f Investment management feesFundraising $1,768$1,768
IX-13 Office expensesPrograms $22,864 · Management $1,570 · Fundraising $2,356$26,790
IX-14 Information technologyPrograms $191 · Fundraising $4,752$4,943
IX-19 Conferences, conventions and meetingsPrograms $39 · Management $18$57
IX-24 Other expenses (24a–d)Programs $521 · Management $1,143 · Fundraising $1,714$3,378
IX-25 Total functional expensesPrograms $197,109 · Management $85,530 · Fundraising $205,110$487,749
Part X · Balance sheet $1,790,723 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $10,478$33,413
X-2 Savings and temporary cash investmentsStart of year $0$173,560
X-3 Pledges and grants receivableStart of year $0$893,875
X-4 Accounts receivableStart of year $75,000$211
X-9 Prepaid expenses and deferred chargesStart of year $3,267$2,491
X-12 Other securitiesStart of year $9,808$687,173
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $98,553$1,790,723
X-17 Accounts payable and accrued expensesStart of year $212,428$470,338
X-26 Total liabilitiesStart of year $212,428$470,338
X-27 Net assets without donor restrictionsStart of year −$180,368−$391,884
X-28 Net assets with donor restrictionsStart of year $66,493$1,712,269
X-32 Total net assets or fund balancesStart of year −$113,875$1,320,385
X-33 Total liabilities and net assetsStart of year $98,553$1,790,723
Part XI · Reconciliation of net assets $1,320,385 net assets at year end
XI-1 Total revenue$1,916,653
XI-2 Total expenses$487,749
XI-3 Revenue less expenses$1,428,904
XI-4 Net assets at start of year−$113,875
XI-5 Net unrealized gains (losses) on investments$5,356
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,320,385

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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