Congregational Homes INC FY2023 filing

Tax-deductible

Pomona, CA501(c)(3)Since 1957Human ServicesEIN 95-2047121Revenue $36.5M in FY2023

On file with the IRSmsagardens.org900 E Harrison Ave, 91767-2075 · Pomona, CATax-exempt since Mar 1964Publicly supported — 509(a)(2)

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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.
80¢ of each $1 spent went to programs.
$1.3M 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

FY2023 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 6
filings with a surplus
Average deficit $1.6M a year · 5% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
80%
of spending
Looks good: 80% 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 · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.7 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
$126.9M
78% of total assets
Worth a look: liabilities are 78% of assets; over 65%.
Pt X · Ln 26
Independent board members
26
of 27 voting members
Looks good: 26 of 27 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$36.5M
+21% vs prior year
Spent
$37.3M
To programs
80%
Net assets
$36.3M
By yearFY2020–FY2025
Revenue
$36.5M
FY2023▲ +21%
Tap a bar for its year
Revenue by fiscal year
FY2020$31.2M
FY2021$32.9M
FY2022$30.2M
FY2023$36.5M
FY2024$33.2M
FY2025$41.7M
Expenses
$37.3M
FY2023▲ +16%
Tap a bar for its year
Expenses by fiscal year
FY2020$31.7M
FY2021$32.4M
FY2022$32.1M
FY2023$37.3M
FY2024$39.3M
FY2025$42.1M
Net assets
$36.3M
FY2023▲ +2%
Tap a bar for its year
Net assets by fiscal year
FY2020$42.2M
FY2021$45.5M
FY2022$35.4M
FY2023$36.3M
FY2024$36.7M
FY2025$39.6M

From the FY2023 Form 990 (year ending September 2023) · 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: FY2025. IRS ruling in Mar 1964.

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

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $29.9M Management & general 20% · $7.4M

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

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

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
President & CEO (thru 8/22)
$248,892Pt VII · Sec A
10/22); Pres & CEO (start 3/23)
$189,039Pt VII · Sec A
Vice President of Healthcare Services
$164,548Pt VII · Sec A
Director of Nursing
$148,503Pt VII · Sec A
Vice President of Facilities & Project Management
$121,748Pt VII · Sec A
Compensation & Benefits Ad
$119,581Pt VII · Sec A
Lvn Charge Nurse
$116,202Pt VII · Sec A
President & CEO (thru 11/22)
$111,637Pt 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

NameFY2025FY2024FY2023FY2022FY2021FY2020
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.

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Provided by the organization

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2 programs · $29.9M · in their own filed words · FY2022
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.

$22.1Mprogram 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 an average of 4 seniors in the community.

$7.8Mprogram 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
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 FY2023 990, line by line.

1The main four
Money inPt VIII
$36.5M
Ln 12
Fees for servicesLn 2g$27.3M
Gifts and grantsLn 1h$7.3M
Investment incomeLn 3$1.7M
Money outPt IX
$37.3M
Ln 25
Programscol B$29.9M
Managementcol C$7.4M
Owns and owesPt X
$36.3M
net assets · Ln 32
Cash and savingsLn 1–2$8.3M
Total assetsLn 16$163.2M
LiabilitiesLn 26$126.9M
PeoplePt VI, VII
42
listed · VII A
PaidVII A10
Voting boardVI 1a27
IndependentVI 1b26
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$7.3M
Government grantsLn 1e$5.5M
Noncash giftsLn 1g$350K
Fees for servicesLn 2g$27.3M
Investment incomeLn 3$1.7M
Other incomeLn 4–11$223K
Gains on assetsLn 7$192K
Total revenueLn 12$36.5M
Assets in detailPt X, end of year
CashLn 1$7.3M
SavingsLn 2$1.0M
Cash and savings togetherLn 1–2$8.3M
InvestmentsLn 11–13$44.8M
Land, buildings, equipmentLn 10c$96.8M
Other assetsLn 15$12.1M
Total assetsLn 16$163.2M
LiabilitiesLn 26$126.9M
Net assetsLn 32$36.3M
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 FY23End FY23
Cash and savingsLn 1–2$5.3M$8.3M
InvestmentsLn 11–13$43.2M$44.8M
Land, buildings, equipmentLn 10c$72.7M$96.8M
Total assetsLn 16$158.3M$163.2M
LiabilitiesLn 26$122.8M$126.9M
Net assetsLn 32$35.4M$36.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$451K$451K
Pay of current officers, directors and key staffLn 5$635K$180K$455K
Other salaries and wagesLn 7$14.7M$12.9M$1.8M
Pension plan contributionsLn 8$571K$478K$93K
Other employee benefitsLn 9$1.9M$1.7M$201K
Payroll taxesLn 10$1.2M$991K$165K
Legal feesLn 11b$95K$95K
Accounting feesLn 11c$82K$2K$80K
Investment management feesLn 11f$90K$90K
Other fees for servicesLn 11g$3.8M$3.3M$527K
Advertising and promotionLn 12$1.1M$14K$1.1M
Office expensesLn 13$1.4M$820K$598K
Information technologyLn 14$120K$119K$653
OccupancyLn 16$4.0M$4.0M$39K
TravelLn 17$83K$65K$18K
Conferences, conventions and meetingsLn 19$9K$2K$6K
Depreciation, depletion and amortizationLn 22$4.0M$3.9M$79K
InsuranceLn 23$228K$226K$2K
Other expenses (24a–d)Ln 24$2.9M$781K$2.1M
All other expensesLn 24e$50K$50K
Total functional expensesLn 25$37.3M$29.9M$7.4M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $41.7M$42.1M−$473K$39.6M 990 PDF
FY2024 $33.2M$39.3M−$6.0M$36.7M 990 PDF
FY2023 Viewing $36.5M$37.3M−$853K$36.3M 990 PDF
FY2022 $30.2M$32.1M−$1.9M$35.4M 990 PDF
FY2021 $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 FY2023 990 (6 parts)
Part I · Summary $36,480,183 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,199,041$7,273,871
I-9 Program service revenuePrior year $26,490,337$27,297,630
I-10 Investment incomePrior year $1,380,262$1,686,010
I-11 Other revenuePrior year $132,741$222,672
I-12 Total revenuePrior year $30,202,381$36,480,183
I-13 Grants and similar amounts paidPrior year $361,701$451,283
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $17,997,486$19,000,492
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $13,786,364$17,881,605
I-18 Total expensesPrior year $32,145,551$37,333,380
I-19 Revenue less expensesPrior year −$1,943,170−$853,197
Part VI · Governance 26 of 27 board members independent, no flags
VI-1a Voting members of the governing body27
VI-1b Independent voting members26
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
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $36,480,183 across 10 lines filed
VIII-1e Government grants$5,533,470
VIII-1f All other contributions, gifts and grants$1,740,401
VIII-1g Noncash contributions (included above)$349,983
VIII-1h Total contributions, gifts and grants$7,273,871
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $27,297,630$27,297,630
VIII-3 Investment incomeExcluded from tax $1,493,624$1,493,624
VIII-6 Net rental income or lossExcluded from tax $45,015$45,015
VIII-7 Net gain or loss on sales of assetsExcluded from tax $192,386$192,386
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $177,657$177,657
VIII-12 Total revenueRelated to mission $27,297,630 · Unrelated business $0 · Excluded from tax $1,908,682$36,480,183
Part IX · Statement of functional expenses $37,333,380 across 20 lines filed
IX-2 Grants to domestic individualsPrograms $451,283$451,283
IX-5 Pay of current officers, directors and key staffPrograms $179,957 · Management $455,145$635,102
IX-7 Other salaries and wagesPrograms $12,854,863 · Management $1,844,900$14,699,763
IX-8 Pension plan contributionsPrograms $478,451 · Management $93,031$571,482
IX-9 Other employee benefitsPrograms $1,736,656 · Management $201,308$1,937,964
IX-10 Payroll taxesPrograms $991,353 · Management $164,828$1,156,181
IX-11b Legal feesManagement $94,923$94,923
IX-11c Accounting feesPrograms $2,475 · Management $79,855$82,330
IX-11f Investment management feesManagement $89,590$89,590
IX-11g Other fees for servicesPrograms $3,259,895 · Management $526,560$3,786,455
IX-12 Advertising and promotionPrograms $14,328 · Management $1,055,139$1,069,467
IX-13 Office expensesPrograms $819,828 · Management $597,788$1,417,616
IX-14 Information technologyPrograms $119,145 · Management $653$119,798
IX-16 OccupancyPrograms $3,969,959 · Management $39,017$4,008,976
IX-17 TravelPrograms $65,029 · Management $18,367$83,396
IX-19 Conferences, conventions and meetingsPrograms $2,221 · Management $6,353$8,574
IX-22 Depreciation, depletion and amortizationPrograms $3,899,443 · Management $79,006$3,978,449
IX-23 InsurancePrograms $226,108 · Management $2,287$228,395
IX-24 Other expenses (24a–d)Programs $781,450 · Management $2,082,206$2,863,656
IX-24e All other expensesPrograms $49,980$49,980
IX-25 Total functional expensesPrograms $29,902,424 · Management $7,430,956 · Fundraising $0$37,333,380
Part X · Balance sheet $163,216,964 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $4,174,418$7,250,862
X-2 Savings and temporary cash investmentsStart of year $1,111,882$1,005,216
X-4 Accounts receivableStart of year $864,555$770,365
X-8 Inventories for sale or useStart of year $191,755$187,851
X-9 Prepaid expenses and deferred chargesStart of year $286,648$292,884
X-10c Land, buildings and equipment, netStart of year $72,723,012$96,792,996
X-11 Publicly traded securitiesStart of year $43,249,696$44,841,052
X-15 Other assetsStart of year $35,666,089$12,075,738
X-16 Total assetsStart of year $158,268,055$163,216,964
X-17 Accounts payable and accrued expensesStart of year $5,159,968$7,191,848
X-19 Deferred revenueStart of year $36,774,280$38,134,247
X-20 Tax-exempt bond liabilitiesStart of year $78,273,655$77,478,367
X-25 Other liabilitiesStart of year $981,714$2,495,597
X-26 Total liabilitiesStart of year $122,819,756$126,892,236
X-27 Net assets without donor restrictionsStart of year $22,925,511$23,298,488
X-28 Net assets with donor restrictionsStart of year $12,522,788$13,026,240
X-32 Total net assets or fund balancesStart of year $35,448,299$36,324,728
X-33 Total liabilities and net assetsStart of year $158,268,055$163,216,964
Part XI · Reconciliation of net assets $36,324,728 net assets at year end
XI-1 Total revenue$36,480,183
XI-2 Total expenses$37,333,380
XI-3 Revenue less expenses−$853,197
XI-4 Net assets at start of year$35,448,299
XI-5 Net unrealized gains (losses) on investments$1,712,314
XI-9 Other changes in net assets$17,312
XI-10 Net assets at end of year$36,324,728

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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