Congregational Homes INC FY2021 filing

Tax-deductible

Pomona, CA501(c)(3)Since 1957Human ServicesEIN 95-2047121

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The mission of Congregational Homes, INC is to help ensure a high quality of life for a diverse community of older adults by providing comprehensive and secure services that promote wellness, independence, participation and dignity.mt. San antonio gardens, fondly known as "the gardens", is a nationally recognized life care community in southern california that offers the ideal base from which to launch new adventures and enjoy the richness of life owing much of its appeal to the diversity and harmony of its residents who share an interest in pursuing an engaged, vibrant lifestyle.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
$1.2M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · 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 $1.8M a year · 5% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.2M
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $63K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$76.5M
63% of total assets
Fine: liabilities are 63% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
29
of 30 voting members
Looks good: 29 of 30 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$32.9M
+6% vs prior year
Spent
$32.4M
To programs
86%
Net assets
$45.5M
By yearFY2020–FY2024
Revenue
$32.9M
FY2021▲ +6%
Revenue by fiscal year
FY2020$31.2M
FY2021$32.9M
FY2022$30.2M
FY2023$36.5M
FY2024$33.2M
FY2024$41.7M
Expenses
$32.4M
FY2021▲ +2%
Expenses by fiscal year
FY2020$31.7M
FY2021$32.4M
FY2022$32.1M
FY2023$37.3M
FY2024$39.3M
FY2024$42.1M
Net assets
$45.5M
FY2021▲ +8%
Net assets by fiscal year
FY2020$42.2M
FY2021$45.5M
FY2022$35.4M
FY2023$36.3M
FY2024$36.7M
FY2024$39.6M

From the FY2021 Form 990 (year ending September 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1964.

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

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $27.8M Management & general 14% · $4.6M

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

43 people listed on the 990; $1.2M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
President & CEO
$237,665Pt VII · Sec A
$179,452Pt VII · Sec A
Vice President of Healthcare Services
$158,695Pt VII · Sec A
Director of Nursing
$126,474Pt VII · Sec A
Skilled Nursing Villa Manager
$117,140Pt VII · Sec A
Compensation & Benefits Administrator
$115,842Pt VII · Sec A
Director of Facilities & Grounds
$112,512Pt VII · Sec A
IT Manager and Resident Benefits
$112,168Pt VII · Sec A

Patricia Williams’s $255K as President & CEO is at the 64th 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

NameFY2024FY2024FY2023FY2022FY2021FY2020
Patricia Williams$254,594$254,659—$175,744$179,452$167,544
Maureen Beith——$248,892$227,423$237,665$228,572
Patricia Williams CFO Thru——$189,039———
Lisa Atilano$182,166—$164,548$152,551$158,695$145,951
Lisa Atilano VP Healthcare Svcs—$167,648————
Lina Dino$160,584$156,701$148,503———
Jennifer Osborne$158,232$128,432$93,667———
Sharon McMilon$157,047—————

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

Provides secure services promoting wellness, independence, participation, and dignity for older adults.

Provided by the organization

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2 program services account for $27.8M of program spending, described in the organization's own filed words · FY2020.
01

Residential Services

Msag provides independent and assisted living senior services to residents for a stated monthly fee. Msag recognizes revenue for senior living services under the residential services agreement for independent living and assisted living in accordance with the provision of asc 840.

$17.4Mprogram expense
02

Msag provides skilled nursing care reported as patient service revenue. These amounts are due from patients, third-party payers, and others, net of contractual allowances for medicare, and other programs. Msag provided medical care and outpatient services to our aged population and 13 seniors in the community.

$10.4Mprogram 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 2 funders$63K
Grants paid · 6 grants · $2.6M · 2019–2024
Unitemized GrantFY2024$517,220
Unitemized GrantFY2023$519,206
Unitemized GrantFY2022$451,283
Unitemized GrantFY2021$361,701
Unitemized GrantFY2020$403,905
Unitemized GrantFY2019$388,266

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$32.9M
Ln 12
Fees for servicesLn 2g$27.1M
Gifts and grantsLn 1h$4.4M
Investment incomeLn 3$1.3M
Money outPt IX
$32.4M
Ln 25
Programscol B$27.8M
Managementcol C$4.6M
Owns and owesPt X
$45.5M
net assets · Ln 32
Cash and savingsLn 1–2$5.8M
Total assetsLn 16$122.0M
LiabilitiesLn 26$76.5M
PeoplePt VI, VII
43
listed · VII A
PaidVII A9
Voting boardVI 1a30
IndependentVI 1b29
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.4M
Government grantsLn 1e$3.3M
Noncash giftsLn 1g$150K
Fees for servicesLn 2g$27.1M
Investment incomeLn 3$1.3M
Other incomeLn 4–11$132K
Gains on assetsLn 7$311K
Total revenueLn 12$32.9M
Assets in detailPt X, end of year
CashLn 1$2.1M
SavingsLn 2$3.7M
Cash and savings togetherLn 1–2$5.8M
InvestmentsLn 11–13$52.5M
Land, buildings, equipmentLn 10c$55.9M
Other assetsLn 15$6.2M
Total assetsLn 16$122.0M
LiabilitiesLn 26$76.5M
Net assetsLn 32$45.5M
OperationsPt I, VI
EmployeesI 5468
VolunteersI 6150
Fiscal year endsHeaderSeptember
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 FY21End FY21
Cash and savingsLn 1–2$2.8M$5.8M
InvestmentsLn 11–13$53.2M$52.5M
Land, buildings, equipmentLn 10c$50.1M$55.9M
Total assetsLn 16$121.8M$122.0M
LiabilitiesLn 26$79.6M$76.5M
Net assetsLn 32$42.2M$45.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$404K$404K
Pay of current officers, directors and key staffLn 5$605K$163K$442K
Other salaries and wagesLn 7$13.5M$11.7M$1.8M
Pension plan contributionsLn 8$505K$417K$87K
Other employee benefitsLn 9$2.1M$1.9M$222K
Payroll taxesLn 10$1.1M$894K$157K
Legal feesLn 11b$10K$10K
Accounting feesLn 11c$78K$78K
Investment management feesLn 11f$114K$114K
Other fees for servicesLn 11g$3.3M$2.7M$605K
Advertising and promotionLn 12$233K$15K$218K
Office expensesLn 13$1.2M$771K$441K
Information technologyLn 14$123K$118K$5K
OccupancyLn 16$3.2M$3.1M$35K
TravelLn 17$44K$44K$516
Conferences, conventions and meetingsLn 19$8K$2K$6K
Depreciation, depletion and amortizationLn 22$3.7M$3.6M$79K
InsuranceLn 23$220K$218K$2K
Other expenses (24a–d)Ln 24$2.0M$1.7M$325K
All other expensesLn 24e$76K$76K
Total functional expensesLn 25$32.4M$27.8M$4.6M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $33.2M$39.3M−$6.0M$36.7M 990 PDF
FY2023 $36.5M$37.3M−$853K$36.3M 990 PDF
FY2022 $30.2M$32.1M−$1.9M$35.4M 990 PDF
FY2021 Viewing $32.9M$32.4M$499K$45.5M 990 PDF
FY2020 $31.2M$31.7M−$574K$42.2M 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 FY2021 990 (4 parts)
Part VIII · Statement of revenue $32,927,075 across 10 lines filed
VIII-1e Government grants$3,281,113
VIII-1f All other contributions, gifts and grants$1,135,617
VIII-1g Noncash contributions (included above)$149,648
VIII-1h Total contributions, gifts and grants$4,416,730
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $27,087,513$27,087,513
VIII-3 Investment incomeExcluded from tax $980,268$980,268
VIII-6 Net rental income or lossExcluded from tax $90$90
VIII-7 Net gain or loss on sales of assetsExcluded from tax $310,936$310,936
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $131,538$131,538
VIII-12 Total revenueRelated to mission $27,087,513 · Unrelated business $0 · Excluded from tax $1,422,832$32,927,075
Part IX · Statement of functional expenses $32,428,160 across 20 lines filed
IX-2 Grants to domestic individualsPrograms $403,905$403,905
IX-5 Pay of current officers, directors and key staffPrograms $163,048 · Management $442,260$605,308
IX-7 Other salaries and wagesPrograms $11,724,433 · Management $1,781,769$13,506,202
IX-8 Pension plan contributionsPrograms $417,231 · Management $87,398$504,629
IX-9 Other employee benefitsPrograms $1,862,817 · Management $221,603$2,084,420
IX-10 Payroll taxesPrograms $893,567 · Management $156,629$1,050,196
IX-11b Legal feesManagement $9,829$9,829
IX-11c Accounting feesManagement $77,589$77,589
IX-11f Investment management feesManagement $114,330$114,330
IX-11g Other fees for servicesPrograms $2,653,009 · Management $605,189$3,258,198
IX-12 Advertising and promotionPrograms $14,624 · Management $218,340$232,964
IX-13 Office expensesPrograms $770,806 · Management $440,709$1,211,515
IX-14 Information technologyPrograms $117,891 · Management $5,039$122,930
IX-16 OccupancyPrograms $3,139,964 · Management $35,238$3,175,202
IX-17 TravelPrograms $43,853 · Management $516$44,369
IX-19 Conferences, conventions and meetingsPrograms $1,787 · Management $6,420$8,207
IX-22 Depreciation, depletion and amortizationPrograms $3,615,723 · Management $79,394$3,695,117
IX-23 InsurancePrograms $217,650 · Management $2,490$220,140
IX-24 Other expenses (24a–d)Programs $1,702,718 · Management $324,656$2,027,374
IX-24e All other expensesPrograms $75,736$75,736
IX-25 Total functional expensesPrograms $27,818,762 · Management $4,609,398 · Fundraising $0$32,428,160
Part X · Balance sheet $121,991,966 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $1,405,253$2,093,269
X-2 Savings and temporary cash investmentsStart of year $1,359,431$3,702,267
X-4 Accounts receivableStart of year $1,003,845$1,024,346
X-8 Inventories for sale or useStart of year $306,524$235,979
X-9 Prepaid expenses and deferred chargesStart of year $470,350$305,978
X-10c Land, buildings and equipment, netStart of year $50,142,802$55,896,147
X-11 Publicly traded securitiesStart of year $53,220,919$52,533,561
X-15 Other assetsStart of year $13,845,618$6,200,419
X-16 Total assetsStart of year $121,754,742$121,991,966
X-17 Accounts payable and accrued expensesStart of year $2,596,570$3,370,545
X-19 Deferred revenueStart of year $37,627,657$37,636,605
X-20 Tax-exempt bond liabilitiesStart of year $35,108,107$34,385,187
X-25 Other liabilitiesStart of year $4,235,937$1,133,847
X-26 Total liabilitiesStart of year $79,568,271$76,526,184
X-27 Net assets without donor restrictionsStart of year $28,665,972$30,403,277
X-28 Net assets with donor restrictionsStart of year $13,520,499$15,062,505
X-32 Total net assets or fund balancesStart of year $42,186,471$45,465,782
X-33 Total liabilities and net assetsStart of year $121,754,742$121,991,966
Part XI · Reconciliation of net assets $45,465,782 net assets at year end
XI-1 Total revenue$32,927,075
XI-2 Total expenses$32,428,160
XI-3 Revenue less expenses$498,915
XI-4 Net assets at start of year$42,186,471
XI-5 Net unrealized gains (losses) on investments$2,831,385
XI-9 Other changes in net assets−$50,989
XI-10 Net assets at end of year$45,465,782

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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