Rose Villa INC

Tax-deductible

Portland, OR501(c)(3)Since 1957Human ServicesEIN 93-0471873

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Supporting seniors to live the life of their choosing by partnering with them to provide a high quality, inclusive, engaging, innovative, and financially sustainable environment.

501(c)(3) charity; gifts are tax-deductible.
93¢ of each $1 spent went to programs.
Run by 30 volunteers and 254 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
1 of 5
filings with a surplus
Average deficit $2.6M a year · 12% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.3M
to officers and key staff · 5% of spending
Top officer’s pay higher than 53% of similar orgs
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $475K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$185.1M
112% of total assets
Concern: liabilities are 112% of assets; over 80%.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$26.5M
+13% vs prior year
Spent
$28.9M
To programs
93%
Net assets
−$20.3M
By yearFY2020–FY2024
Revenue
$26.5M
FY2024▲ +13%
Revenue by fiscal year
FY2020$17.4M
FY2021$20.7M
FY2022$18.8M
FY2023$23.5M
FY2024$26.5M
Expenses
$28.9M
FY2024▲ +3%
Expenses by fiscal year
FY2020$20.1M
FY2021$19.7M
FY2022$23.6M
FY2023$27.9M
FY2024$28.9M
Net assets
−$20.3M
FY2024+0.4%
Net assets by fiscal year
FY2020−$7.8M
FY2021−$8.9M
FY2022−$17.4M
FY2023−$20.4M
FY2024−$20.3M

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 Jan 1964.

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

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $26.9M Management & general 7% · $1.9M

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

19 people listed on the 990; $1.3M paid to officers and key staff.

Part VII, Section A · reportable compensation
$220,212Pt VII · Sec A
Director of Strategic Operations
$164,870Pt VII · Sec A
CFO (through August 2024)
$163,710Pt VII · Sec A
Director of Health Services
$157,528Pt VII · Sec A
IT Director
$142,645Pt VII · Sec A
HR Director
$129,328Pt VII · Sec A
$124,825Pt VII · Sec A
$118,148Pt VII · Sec A

Glen Lewis’s $220K as CEO is at the 53rd percentile of top reported officer pay among 3122 $10–100M 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 · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Vassar T Byrd—$262,472———
Vassar T Byrd——$250,080$242,163$231,626
Glen Lewis$220,212————
James Willeford$164,870$142,789———
Angela Hansen$163,710$160,965———
Erin Cornell$157,528$135,835———
Diane Gibson——$83,502$151,364$149,490
Richard Hamell$142,645————

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 15aYes

Programs and updates

Helps seniors live their chosen lives with quality, inclusive, and innovative support.

Provided by the organization

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3 program services account for $26.0M of program spending, described in the organization's own filed words · FY2024.
01

Independent Living

Housing, meals and MEDICAL/NURSING care provided to approximately 340 residents.

$15.3Mprogram expense
02

Nursing Facility

Providing 11,549 MEDICAL/NURSING care bed days to residents.

$9.6Mprogram expense
03

Food Services

Providing meals to approximately 340 residents.

$1.0Mprogram expense

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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
Total grants receivedfrom 1 funder$475K
Grants paid · 5 grants · $130K · 2020–2024
Rose Villa Foundation INCOR · FY2024$34,625
Rose Villa Foundation INCOR · FY2023$36,364
Rose Villa Foundation INCOR · FY2022$23,325
Rose Villa Foundation INCOR · FY2021$20,065
Rose Villa Foundation INCOR · FY2020$15,500

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$26.5M
Ln 12
Fees for servicesLn 2g$24.8M
Investment incomeLn 3$1.1M
Gifts and grantsLn 1h$489K
Money outPt IX
$28.9M
Ln 25
Programscol B$26.9M
Managementcol C$1.9M
Owns and owesPt X
−$20.3M
net assets · Ln 32
Cash and savingsLn 1–2$6.0M
Total assetsLn 16$164.8M
LiabilitiesLn 26$185.1M
PeoplePt VI, VII
19
listed · VII A
PaidVII A9
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$489K
Government grantsLn 1e$13K
Fees for servicesLn 2g$24.8M
Investment incomeLn 3$1.1M
Other incomeLn 4–11$121K
Gains on assetsLn 7$2K
Total revenueLn 12$26.5M
Assets in detailPt X, end of year
CashLn 1$5.3M
SavingsLn 2$768K
Cash and savings togetherLn 1–2$6.0M
InvestmentsLn 11–13$30.0M
Land, buildings, equipmentLn 10c$124.4M
Other assetsLn 15$2.7M
Total assetsLn 16$164.8M
LiabilitiesLn 26$185.1M
Net assetsLn 32−$20.3M
OperationsPt I, VI
EmployeesI 5254
VolunteersI 630
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$7.0M$6.0M
InvestmentsLn 11–13$26.3M$30.0M
Land, buildings, equipmentLn 10c$128.8M$124.4M
Total assetsLn 16$164.7M$164.8M
LiabilitiesLn 26$185.0M$185.1M
Net assetsLn 32−$20.4M−$20.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$35K$35K
Pay of current officers, directors and key staffLn 5$798K$286K$512K
Other salaries and wagesLn 7$8.6M$8.3M$280K
Pension plan contributionsLn 8$243K$240K$3K
Other employee benefitsLn 9$665K$634K$31K
Payroll taxesLn 10$735K$676K$59K
Legal feesLn 11b$28K$20K$8K
Accounting feesLn 11c$60K$43K$18K
Investment management feesLn 11f$100K$100K
Other fees for servicesLn 11g$163K$116K$48K
Advertising and promotionLn 12$14K$1K$13K
Office expensesLn 13$100K$85K$15K
Information technologyLn 14$467K$308K$159K
OccupancyLn 16$917K$863K$54K
TravelLn 17$26K$17K$9K
Conferences, conventions and meetingsLn 19$68K$54K$13K
InterestLn 20$5.2M$5.2M
Depreciation, depletion and amortizationLn 22$7.3M$7.0M$347K
InsuranceLn 23$479K$446K$33K
Other expenses (24a–d)Ln 24$2.7M$2.6M$143K
All other expensesLn 24e$167K$96K$72K
Total functional expensesLn 25$28.9M$26.9M$1.9M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $26.5M$28.9M−$2.3M−$20.3M 990 PDF
FY2023 $23.5M$27.9M−$4.4M−$20.4M 990 PDF
FY2022 $18.8M$23.6M−$4.8M−$17.4M 990 PDF
FY2021 $20.7M$19.7M$1.1M−$8.9M 990 PDF
FY2020 $17.4M$20.1M−$2.8M−$7.8M 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 $26,535,537 across 10 lines filed
Lines not itemized here account for $331,418 of total revenue; see the IRS return.
VIII-1d Related organizations$474,761
VIII-1e Government grants$12,934
VIII-1f All other contributions, gifts and grants$1,500
VIII-1h Total contributions, gifts and grants$489,195
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $24,811,743$24,811,743
VIII-3 Investment incomeExcluded from tax $779,750$779,750
VIII-6 Net rental income or lossExcluded from tax $18,173$18,173
VIII-7 Net gain or loss on sales of assetsExcluded from tax $2,409$2,409
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $102,849$102,849
VIII-12 Total revenueRelated to mission $24,811,743 · Unrelated business $0 · Excluded from tax $1,234,599$26,535,537
Part IX · Statement of functional expenses $28,856,142 across 21 lines filed
IX-1 Grants to domestic organizationsPrograms $34,625$34,625
IX-5 Pay of current officers, directors and key staffPrograms $286,212 · Management $512,227$798,439
IX-7 Other salaries and wagesPrograms $8,281,163 · Management $280,217$8,561,380
IX-8 Pension plan contributionsPrograms $239,668 · Management $2,926$242,594
IX-9 Other employee benefitsPrograms $634,414 · Management $30,912$665,326
IX-10 Payroll taxesPrograms $676,001 · Management $59,161$735,162
IX-11b Legal feesPrograms $19,522 · Management $8,073$27,595
IX-11c Accounting feesPrograms $42,799 · Management $17,697$60,496
IX-11f Investment management feesManagement $99,505$99,505
IX-11g Other fees for servicesPrograms $115,623 · Management $47,810$163,433
IX-12 Advertising and promotionPrograms $1,274 · Management $12,847$14,121
IX-13 Office expensesPrograms $84,597 · Management $15,240$99,837
IX-14 Information technologyPrograms $308,287 · Management $159,145$467,432
IX-16 OccupancyPrograms $862,881 · Management $54,161$917,042
IX-17 TravelPrograms $16,853 · Management $9,154$26,007
IX-19 Conferences, conventions and meetingsPrograms $54,453 · Management $13,323$67,776
IX-20 InterestPrograms $5,178,733$5,178,733
IX-22 Depreciation, depletion and amortizationPrograms $6,961,142 · Management $347,460$7,308,602
IX-23 InsurancePrograms $445,785 · Management $33,162$478,947
IX-24 Other expenses (24a–d)Programs $2,598,763 · Management $143,051$2,741,814
IX-24e All other expensesPrograms $95,512 · Management $71,764$167,276
IX-25 Total functional expensesPrograms $26,938,307 · Management $1,917,835 · Fundraising $0$28,856,142
Part X · Balance sheet $164,767,935 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $6,965,140$5,263,173
X-2 Savings and temporary cash investmentsStart of year $49,952$767,991
X-4 Accounts receivableStart of year $552,200$933,494
X-8 Inventories for sale or useStart of year $27,627$28,120
X-9 Prepaid expenses and deferred chargesStart of year $712,039$664,807
X-10c Land, buildings and equipment, netStart of year $128,800,250$124,370,931
X-11 Publicly traded securitiesStart of year $26,266,737$30,045,733
X-14 Intangible assets$29,205
X-15 Other assetsStart of year $1,291,131$2,664,481
X-16 Total assetsStart of year $164,665,076$164,767,935
X-17 Accounts payable and accrued expensesStart of year $1,886,522$2,346,904
X-19 Deferred revenueStart of year $31,550,195$32,357,876
X-20 Tax-exempt bond liabilitiesStart of year $96,183,194$95,677,670
X-25 Other liabilitiesStart of year $55,415,279$54,676,666
X-26 Total liabilitiesStart of year $185,035,190$185,059,116
X-27 Net assets without donor restrictionsStart of year −$20,650,324−$20,591,755
X-28 Net assets with donor restrictionsStart of year $280,210$300,574
X-32 Total net assets or fund balancesStart of year −$20,370,114−$20,291,181
X-33 Total liabilities and net assetsStart of year $164,665,076$164,767,935
Part XI · Reconciliation of net assets −$20,291,181 net assets at year end
XI-1 Total revenue$26,535,537
XI-2 Total expenses$28,856,142
XI-3 Revenue less expenses−$2,320,605
XI-4 Net assets at start of year−$20,370,114
XI-5 Net unrealized gains (losses) on investments$1,321,191
XI-9 Other changes in net assets$1,078,347
XI-10 Net assets at end of year−$20,291,181

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

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