ACTS Retirement-Life Communities

Legal name: Acts Retirement-life Communities Inc

Nonprofit profile at a glance

EIN
231900132
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Fort Washington, PA, USA
Phone
2156618330
Rating
81
Verdict
STRONG
Rating confidence
Standard
Sector
Supportive Housing for Older Adults
Affiliation
Christianity

Official website

Reported finances

Revenue
$619,296,438
Expenses
$609,641,314
Assets
$2,141,298,267
Liabilities
$1,999,943,537

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

Leadership & pay

51 people listed

Executive titles in this filing

  • GERALD T GRANT (CEO & DIRECTOR)
  • KAREN I CHRISTIANSEN (PRESIDENT, ASST TREASURER, DIRECTOR)
  • CATHERINE LECLERC (EXECUTIVE DIRECTOR)
  • KENT MCRAE (EXECUTIVE DIRECTOR (THRU 10/24))
  • JOYA MAROTTA (EXECUTIVE DIRECTOR)
  • BRIAN LEVESQUE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JEFFERSON KAIGHN (EXEC VP, CAO (THRU 11/24)): $2,730,350 total reported compensation
  • GERALD T GRANT (CEO & DIRECTOR): $1,795,839 total reported compensation
  • GLENN D FOX (EXEC VP, GENERAL COUNSEL, ASST. SEC'Y): $993,306 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Acts is committed to providing security and peace of mind to seniors by being a pre-eminent provider of retirement-life services, responsive to individual, social, personal, health and spiritual needs in a Christian atmosphere graced with Loving-Kindness, dignity, sensitivity, honesty and respect, without prejudice or preference.

What it reported doing in 2024

Acts provides comprehensive life care services to senior adults aged 62 and older that include independent living housing, dining and nutritional services, pastoral services, security, housekeeping, maintenance services and social, cultural, educational, spiritual and recreational activities. In addition, when a resident's health care needs change, acts offers home health, assisted living, skilled nursing care and hospice services. All physical accommodations and services are provided in its continuing care retirement communities under the terms of a formal lifecare agreement which also assures that assisted living and skilled nursing care will be provided to residents when they need it, without a change in their monthly fee, thereby offering further security and peace of mind. In 2024, acts served, on average, 7,229 residents in independent living, 812 residents in assisted living, and 1,004 residents in skilled care.

Operating model

Revenue model
Other-operating. 97% of the money available for current operations came from other operating 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.

The verdict

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 72
  • Accountability: 93
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.5%; rating input score 84
  • Program expense ratio: 85.1%; rating input score 85
  • Fundraising efficiency: $106.13 raised per $1 spent on fundraising; rating input score 85; 85th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 17th 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: 95.3%; rating input score 95; 28th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 87.5%; rating input score 88; 34th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.6%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 3.51; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0.93; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 0.4%; rating input score 86; 86th percentile among comparable filings

Growth

  • Program expense growth: 6% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 6.2% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 7.5% per year; rating input score 100; 55th percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 84.5% of revenue deployed · 85.1% of spending went to programs
  • Governance: 14 of 16 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $518.5M in reported program spending
  • Leadership: top reported pay $2.7M · 51 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $43.8M reported
  • Consistency: 36 of 37 current checks pass · 1 finding to review
  • Schedules: 10 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 11 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.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.