Willamette Manor INC

Tax-deductible

Lebanon, OR501(c)(3)Human ServicesEIN 93-1020969

To provide housing and services to low income elderly and disabled citizens of linn county

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
Run by 80 volunteers and 63 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 $113K a year · 6% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$104K
to officers and key staff · 4% of spending
Top officer’s pay lower than 85% of similar orgs
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $29
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.0M
77% of total assets
Worth a look: liabilities are 77% of assets; over 65%.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.0M
-21% vs prior year
Spent
$2.4M
To programs
87%
Net assets
$302K
By yearFY2020–FY2024
Revenue
$2.0M
FY2024▼ -21%
Revenue by fiscal year
FY2020$1.6M
FY2021$1.4M
FY2022$1.7M
FY2023$2.5M
FY2024$2.0M
Expenses
$2.4M
FY2024▼ -5%
Expenses by fiscal year
FY2020$1.6M
FY2021$1.4M
FY2022$1.8M
FY2023$2.6M
FY2024$2.4M
Net assets
$302K
FY2024▼ -53%
Net assets by fiscal year
FY2020$924K
FY2021$853K
FY2022$679K
FY2023$645K
FY2024$302K

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 1994.

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

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $2.1M Management & general 13% · $327K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

6 people listed on the 990; $104K paid to officers and key staff.

Part VII, Section A · reportable compensation
Parks
$75,600Pt VII · Sec A
Madarus
$28,160Pt VII · Sec A
Smith
$0Pt VII · Sec A
Wimmer
$0Pt VII · Sec A
Davis
$0Pt VII · Sec A
Hillary
$0Pt VII · Sec A

Monica’s $76K as Parks is at the 15th 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 · 6 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Monica$75,600————
Monica Parks—$60,629$72,000——
Marian Gail Easter————$61,252
Monica Parks———$30,500—
David Madarus—$29,810———
David$28,160————

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 housing and support services to low-income seniors and disabled residents.

Provided by the organization

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1 program service account for $2.1M of program spending, described in the organization's own filed words · FY2024.
01

To provide quality living accommodations and supportive services, activities, and socialization involving the community to senior and disabled citizens as a 42-UNITS housing complex.

$2.1Mprogram 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 · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$29

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$2.0M
Ln 12
Fees for servicesLn 2g$2.0M
Gifts and grantsLn 1h$37K
Investment incomeLn 3$8
Money outPt IX
$2.4M
Ln 25
Programscol B$2.1M
Managementcol C$327K
Owns and owesPt X
$302K
net assets · Ln 32
Cash and savingsLn 1–2$63K
Total assetsLn 16$1.3M
LiabilitiesLn 26$1.0M
PeoplePt VI, VII
6
listed · VII A
PaidVII A2
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$37K
Fees for servicesLn 2g$2.0M
Investment incomeLn 3$8
Total revenueLn 12$2.0M
Assets in detailPt X, end of year
CashLn 1$36K
SavingsLn 2$28K
Cash and savings togetherLn 1–2$63K
Land, buildings, equipmentLn 10c$1.1M
Total assetsLn 16$1.3M
LiabilitiesLn 26$1.0M
Net assetsLn 32$302K
OperationsPt I, VI
EmployeesI 563
VolunteersI 680
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$22K$63K
Land, buildings, equipmentLn 10c$1.2M$1.1M
Total assetsLn 16$1.3M$1.3M
LiabilitiesLn 26$703K$1.0M
Net assetsLn 32$645K$302K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$90K$65K$25K
Other salaries and wagesLn 7$1.4M$1.2M$242K
Other employee benefitsLn 9$83K$81K$2K
Payroll taxesLn 10$186K$157K$29K
Other fees for servicesLn 11g$84K$84K
Advertising and promotionLn 12$12K$12K
Office expensesLn 13$27K$16K$11K
Information technologyLn 14$12K$12K
InterestLn 20$8K$8K
Depreciation, depletion and amortizationLn 22$72K$72K
InsuranceLn 23$60K$56K$4K
Other expenses (24a–d)Ln 24$328K$314K$14K
All other expensesLn 24e$60K$60K
Total functional expensesLn 25$2.4M$2.1M$327K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $2.0M$2.4M−$424K$302K 990 PDF
FY2023 $2.5M$2.6M−$34K$645K 990 PDF
FY2022 $1.7M$1.8M−$174K$679K 990 PDF
FY2021 $1.4M$1.4M−$4K$853K 990 PDF
FY2020 $1.6M$1.6M$72K$924K 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 $2,009,022 across 5 lines filed
VIII-1f All other contributions, gifts and grants$29,635
VIII-1h Total contributions, gifts and grants$36,710
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,972,304$1,972,304
VIII-3 Investment incomeExcluded from tax $8$8
VIII-12 Total revenueRelated to mission $1,972,304 · Unrelated business $0 · Excluded from tax $8$2,009,022
Part IX · Statement of functional expenses $2,433,100 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $65,039 · Management $25,400$90,439
IX-7 Other salaries and wagesPrograms $1,170,490 · Management $242,064$1,412,554
IX-9 Other employee benefitsPrograms $80,520 · Management $2,150$82,670
IX-10 Payroll taxesPrograms $157,024 · Management $28,802$185,826
IX-11g Other fees for servicesPrograms $83,562$83,562
IX-12 Advertising and promotionPrograms $11,928$11,928
IX-13 Office expensesPrograms $15,930 · Management $11,158$27,088
IX-14 Information technologyPrograms $11,732$11,732
IX-20 InterestPrograms $7,770$7,770
IX-22 Depreciation, depletion and amortizationPrograms $71,789$71,789
IX-23 InsurancePrograms $55,705 · Management $3,800$59,505
IX-24 Other expenses (24a–d)Programs $313,855 · Management $14,120$327,975
IX-24e All other expensesPrograms $60,262$60,262
IX-25 Total functional expensesPrograms $2,105,606 · Management $327,494 · Fundraising $0$2,433,100
Part X · Balance sheet $1,341,865 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $21,680$35,661
X-2 Savings and temporary cash investments$27,626
X-4 Accounts receivableStart of year $84,230$96,134
X-9 Prepaid expenses and deferred charges$37,326
X-10c Land, buildings and equipment, netStart of year $1,175,097$1,145,118
X-16 Total assetsStart of year $1,347,206$1,341,865
X-17 Accounts payable and accrued expensesStart of year $17,850$28,614
X-25 Other liabilitiesStart of year $9,266$428,400
X-26 Total liabilitiesStart of year $702,550$1,039,656
X-27 Net assets without donor restrictionsStart of year $644,656$302,209
X-32 Total net assets or fund balancesStart of year $644,656$302,209
X-33 Total liabilities and net assetsStart of year $1,347,206$1,341,865
Part XI · Reconciliation of net assets $302,209 net assets at year end
XI-1 Total revenue$2,009,022
XI-2 Total expenses$2,433,100
XI-3 Revenue less expenses−$424,078
XI-4 Net assets at start of year$644,656
XI-8 Prior period adjustments$81,631
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$302,209

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

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