Battles Village Incorporated

Nonprofit profile at a glance

EIN
251395375
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Girard, PA, USA
Phone
8147742039
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Housing Support

Reported finances

Revenue
$355,626
Expenses
$291,708
Assets
$535,942
Liabilities
$682,171

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • Damon Homich (President)
  • Douglas Fronzaglia (Vice President)

People named in this filing

  • Damon Homich (President)
  • Douglas Fronzaglia (Vice President)
  • Gary Seib (Secretary / Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide housing for income eligible older adults and foster a safe, comfortable, home and community-like environment for the benefit of our residents.

What it reported doing in 2025

USDA / Rural Development (515) subsidized housing for low and moderate income elderly. There are 42 apartments in the community. An average of 42 individuals resided in the community each month during 2025. A total of 47 individuals were served by the organization in 2025.

Operating model

Revenue model
Other-operating. 61% 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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 90
  • Accountability: 90
  • Sustainability: 57
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.5%; rating input score 64
  • Program expense ratio: 77.4%; rating input score 77
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 91.7%; rating input score 92; 27th percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 18%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 1.84; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 1.27; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 0.4% per year; rating input score 100; 30th percentile among comparable filings
  • Revenue growth: 3% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: -4% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 63.5% of revenue deployed · 77.4% of spending went to programs
  • Governance: 11 of 12 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $226K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • 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.

  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.