The Willows Foundation INC FY2023 filing

Tax-deductible

Laguna Hills, CA501(c)(3)Since 1956Human ServicesEIN 95-2078512Revenue $4.1M in FY2023

On file with the IRSthewillowscommunity.org23871 Willows Dr, 92653-1956 · Laguna Hills, CATax-exempt since Dec 1961Publicly supported — 509(a)(2)

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The willows' mission is to nurture a grace-led community of compassionate and forward-thinking christian scientists dedicated to boundless spiritual growth and service.

501(c)(3) charity; gifts are tax-deductible.
84¢ of each $1 spent went to programs.
$256K 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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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
3 of 6
filings with a surplus
Average surplus $146K a year · 3% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$256K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $6K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$479K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 7 voting members
Looks good: 6 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.1M
-19% vs prior year
Spent
$4.6M
To programs
84%
Net assets
$7.9M
By yearFY2020–FY2025
Revenue
$4.1M
FY2023▼ -19%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.2M
FY2021$4.3M
FY2022$5.1M
FY2023$4.1M
FY2024$4.4M
FY2025$5.4M
Expenses
$4.6M
FY2023▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.6M
FY2021$3.6M
FY2022$4.4M
FY2023$4.6M
FY2024$4.6M
FY2025$4.9M
Net assets
$7.9M
FY2023▼ -1%
Tap a bar for its year
Net assets by fiscal year
FY2020$6.8M
FY2021$7.7M
FY2022$8.0M
FY2023$7.9M
FY2024$7.7M
FY2025$8.3M

From the FY2023 Form 990 (year ending September 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 1961.

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

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $3.9M Management & general 16% · $724K Fundraising 0% · $12K

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

10 people listed on the 990; $256K 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
Executive Director (thru 11/2022)
$148,883Pt VII · Sec A
Facilities Director (interim E.d.)
$98,996Pt VII · Sec A
Board President
$7,933Pt VII · Sec A
Board Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Executive Director (as of 01/2023)
$0Pt VII · Sec A

David Stephen Dewindt’s $121K as Executive Director is at the 55th 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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Jon T Herzer——$148,883$117,625$117,625$117,902
Steve Dewindt—$130,000————
David Stephen Dewindt$121,304—————
Dan Craig——$98,996———
Sandra Reiff$49,269$95,000————
Richard Clarke——$7,933———

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

Fosters a community of Christian Scientists for spiritual growth and compassionate service.

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Provided by the organization

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1 program · $3.9M · in their own filed words · FY2022
01

Operate homes for worthy aged persons who are members of the christian science denomination.

$3.9Mprogram 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 1 funder$6K
Grants paid · 3 grants · $291K · 2022–2024
Unitemized GrantFY2024$27,209
Unitemized GrantFY2023$116,242
Unitemized GrantFY2022$147,656

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$4.1M
Ln 12
Fees for servicesLn 2g$3.2M
Gifts and grantsLn 1h$703K
Investment incomeLn 3$148K
Money outPt IX
$4.6M
Ln 25
Programscol B$3.9M
Managementcol C$724K
Fundraisingcol D$12K
Owns and owesPt X
$7.9M
net assets · Ln 32
Cash and savingsLn 1–2$459K
Total assetsLn 16$8.4M
LiabilitiesLn 26$479K
PeoplePt VI, VII
10
listed · VII A
PaidVII A3
Voting boardVI 1a7
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$703K
Government grantsLn 1e$327K
Fees for servicesLn 2g$3.2M
Investment incomeLn 3$148K
Other incomeLn 4–11$75K
Gains on assetsLn 7$84K
Total revenueLn 12$4.1M
Assets in detailPt X, end of year
CashLn 1$389K
SavingsLn 2$70K
Cash and savings togetherLn 1–2$459K
InvestmentsLn 11–13$3.2M
Land, buildings, equipmentLn 10c$4.7M
Total assetsLn 16$8.4M
LiabilitiesLn 26$479K
Net assetsLn 32$7.9M
OperationsPt I, VI
EmployeesI 545
VolunteersI 67
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$571K$459K
InvestmentsLn 11–13$3.3M$3.2M
Land, buildings, equipmentLn 10c$4.7M$4.7M
Total assetsLn 16$8.6M$8.4M
LiabilitiesLn 26$600K$479K
Net assetsLn 32$8.0M$7.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$148K$148K
Pay of current officers, directors and key staffLn 5$163K$163K
Other salaries and wagesLn 7$1.9M$1.7M$202K
Pension plan contributionsLn 8$30K$25K$5K
Other employee benefitsLn 9$320K$210K$110K
Payroll taxesLn 10$145K$120K$25K
Legal feesLn 11b$5K$5K
Accounting feesLn 11c$26K$26K
Investment management feesLn 11f$32K$32K
Other fees for servicesLn 11g$148K$148K
Advertising and promotionLn 12$9K$9K$104
OccupancyLn 16$268K$243K$25K
Depreciation, depletion and amortizationLn 22$452K$430K$23K
InsuranceLn 23$100K$95K$5K
Other expenses (24a–d)Ln 24$828K$765K$51K$12K
All other expensesLn 24e$79K$27K$52K
Total functional expensesLn 25$4.6M$3.9M$724K$12K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $5.4M$4.9M$466K$8.3M 990 PDF
FY2024 $4.4M$4.6M−$202K$7.7M 990 PDF
FY2023 Viewing $4.1M$4.6M−$494K$7.9M 990 PDF
FY2022 $5.1M$4.4M$741K$8.0M 990 PDF
FY2021 $4.3M$3.6M$729K$7.7M 990 PDF
FY2020 $3.2M$3.6M−$364K$6.8M 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 FY2023 990 (6 parts)
Part I · Summary $4,140,075 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,227,248$703,249
I-9 Program service revenuePrior year $2,766,524$3,213,745
I-10 Investment incomePrior year $125,374$147,965
I-11 Other revenuePrior year $17,558$75,116
I-12 Total revenuePrior year $5,136,704$4,140,075
I-13 Grants and similar amounts paidPrior year $0$147,656
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,233,283$2,539,844
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,162,427$1,946,135
I-18 Total expensesPrior year $4,395,710$4,633,635
I-19 Revenue less expensesPrior year $740,994−$493,560
Part VI · Governance 6 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members6
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $4,140,075 across 8 lines filed
Lines not itemized here account for $1,343 of total revenue; see the IRS return.
VIII-1e Government grants$327,017
VIII-1f All other contributions, gifts and grants$376,232
VIII-1h Total contributions, gifts and grants$703,249
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,213,745$3,213,745
VIII-3 Investment incomeExcluded from tax $63,646$63,646
VIII-7 Net gain or loss on sales of assetsExcluded from tax $84,319$84,319
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $73,773$73,773
VIII-12 Total revenueRelated to mission $3,213,745 · Unrelated business $0 · Excluded from tax $223,081$4,140,075
Part IX · Statement of functional expenses $4,633,635 across 16 lines filed
IX-2 Grants to domestic individualsPrograms $147,656$147,656
IX-5 Pay of current officers, directors and key staffManagement $162,793$162,793
IX-7 Other salaries and wagesPrograms $1,679,399 · Management $202,359$1,881,758
IX-8 Pension plan contributionsPrograms $24,958 · Management $5,482$30,440
IX-9 Other employee benefitsPrograms $209,691 · Management $110,096$319,787
IX-10 Payroll taxesPrograms $120,190 · Management $24,876$145,066
IX-11b Legal feesManagement $4,575$4,575
IX-11c Accounting feesManagement $26,297$26,297
IX-11f Investment management feesManagement $31,988$31,988
IX-11g Other fees for servicesPrograms $147,547$147,547
IX-12 Advertising and promotionPrograms $8,803 · Management $104$8,907
IX-16 OccupancyPrograms $243,260 · Management $24,521$267,781
IX-22 Depreciation, depletion and amortizationPrograms $429,572 · Management $22,609$452,181
IX-23 InsurancePrograms $95,308 · Management $5,016$100,324
IX-24 Other expenses (24a–d)Programs $764,915 · Management $50,972 · Fundraising $11,950$827,837
IX-24e All other expensesPrograms $26,821 · Management $51,877$78,698
IX-25 Total functional expensesPrograms $3,898,120 · Management $723,565 · Fundraising $11,950$4,633,635
Part X · Balance sheet $8,409,216 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $277,003$388,775
X-2 Savings and temporary cash investmentsStart of year $294,177$70,495
X-4 Accounts receivableStart of year $5,023$12,756
X-9 Prepaid expenses and deferred chargesStart of year $28,657$33,806
X-10c Land, buildings and equipment, netStart of year $4,682,843$4,726,949
X-11 Publicly traded securitiesStart of year $3,349,166$3,176,435
X-16 Total assetsStart of year $8,636,869$8,409,216
X-17 Accounts payable and accrued expensesStart of year $369,636$241,331
X-19 Deferred revenueStart of year $25,644$17,901
X-25 Other liabilitiesStart of year $205,029$219,375
X-26 Total liabilitiesStart of year $600,309$478,607
X-27 Net assets without donor restrictionsStart of year $7,854,098$7,735,347
X-28 Net assets with donor restrictionsStart of year $182,462$195,262
X-32 Total net assets or fund balancesStart of year $8,036,560$7,930,609
X-33 Total liabilities and net assetsStart of year $8,636,869$8,409,216
Part XI · Reconciliation of net assets $7,930,609 net assets at year end
XI-1 Total revenue$4,140,075
XI-2 Total expenses$4,633,635
XI-3 Revenue less expenses−$493,560
XI-4 Net assets at start of year$8,036,560
XI-5 Net unrealized gains (losses) on investments$387,609
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$7,930,609

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

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