Willow Gardens Inc

Overview

Mission

Willow gardens, inc ("willow gardens") purpose is to operate a residential nursing facility for the elderly in new rochelle, New York under section 232 of the national housing act.

What it reported doing in 2024

Located on our 7.4 acre campus of comprehensive care, willow gardens brings together seniors with cognitive impairments in one dedicated residential community. Your loved one benefits from our 100+ years of experience in alzheimer's and dementia care, in a new, state-of-the-art facility staffed by caring professionals who will ensure the safety, comfort, and care of your family member on a daily basis.your loved ones will enjoy willow gardens' best-in-class amenities, designed with the special needs of adults with memory impairment in mind: visual cues and contrasting colors stimulate memory and help residents identify their surroundings. They'll also enjoy the freedom to roam the residence and to stroll a secure walking garden.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

Nonprofit profile at a glance

EIN
451019853
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
New Rochelle, NY, USA
Phone
9146322804
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Housing Support

Official website

Reported finances

Revenue
$8,974,465
Expenses
$8,843,956
Assets
$20,053,646
Liabilities
$17,290,264

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 60
  • Accountability: 81
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.4%; rating input score 82
  • Program expense ratio: 83.7%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 83.3%; rating input score 83; 16th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.5%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 2.27; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.86; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 4.9%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: 21.7% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 16.5% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 7.6% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: 82.4% of revenue deployed · 83.7% of spending went to programs
  • Governance: 5 of 6 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $7.4M in reported program spending
  • Leadership: top reported pay $1.3M · 11 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $1.1M reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 10 annual filings from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 7 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.
  • Review — Sustainability: Officer compensation ratio scored 54/100.

Leadership & pay

11 people listed

Highest reported compensation

  • RITA C MABLI (PRESIDENT & CEO): $1,337,211 total reported compensation
  • CHRISTINA L VILLANUEVA (CFO): $403,773 total reported compensation
  • LARESA ENDERES (DIRECTOR OF HEALTH SERVICES): $175,888 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024.