Bethany Childrens Home

Nonprofit profile at a glance

EIN
231365188
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Womelsdorf, PA, USA
Phone
6105894501
Rating
87
Verdict
STRONG
Rating confidence
Standard
Sector
Fund Raising and Fund Distribution

Official website

Reported finances

Revenue
$5,275,763
Expenses
$4,461,635
Assets
$34,508,389
Liabilities
$251,877

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

Leadership & pay

15 people listed

Executive titles in this filing

  • JOSEPH BIRLI (CEO)

Highest reported compensation

  • JOSEPH BIRLI (CEO): $278,687 total reported compensation

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

Overview

Mission

Bethany children's home, inc. (bethany), located in berks county, Pennsylvania, provides administrative and management services, strategic and financial planning, asset management and budgeting services to bethany home, inc. (the home). See schedule o.bethany home, inc. Operates a twenty-four hour residential care facility for youth in womelsdorf. Bethany springs, llc is a single member limited liability company with bethany home, inc. As its sole member, with all financial activity included with bethany home, inc. Bethany children's home also owns a dairy farm operation incorporated as bethany dairy farm, inc. July 1, 2012. The dairy farm is related to bethany as a result of the financial interrelationship and common management.

What it reported doing in 2024

Bethany children's home, inc. Is a beneficiary under many trusts. Annual distributions from the trusts have been recorded as revenue in unrestricted net assets. Bethany is a beneficiary in one temporary trust in which the income distribution is used to help graduating residents of bethany home, inc. Pursue interests in higher education. Net assets were released from donor restrictions by incurring the expenses satisfying the restricted purposes of higher education, building and grounds maintenance, health-related expenses and holiday expenses. Permanently restricted net assets are restricted in perpetuity, the income from which is expendable to support higher education, building and grounds maintenance and activities of the organization. See schedule o for continuation.this financial interrelationship fosters continual growth and support in the development of bethany home's programs. Bethany home operates a 24-hour residential care facility for dependent and neglected youth on the 100+ acre campus in rural womelsdorf, pa. The land and buildings are owned and operated by bethany children's home inc., a related entity, and rented to bethany home. This campus served approximately 15 youth daily in a long-term residential program, 11 youth daily in an on campus intensive residential program, 1 youth daily in a short-term residential program, 12 youth daily in an on-campus residential independent living program, 5 youth daily in transitional living program, 1 youth daily in residential supervised independent living program, and 6 youth daily in a 24-hour emergency care shelter. Revenues are received by placing county agencies; however, reimbursement is only a percentage of the actual cost of providing these services. In order to cover the funding shortfall, bethany children's home provided a grant to bethany home in the amount of $3,263,249 at fiscal year-end 6/30/2025.

Operating model

Revenue model
Earned-program. 69% of the money available for current operations came from fees and other program revenue.
Distribution model
Grant intermediary. The nonprofit sent 82% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 79
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.4%; rating input score 89
  • Program expense ratio: 88.9%; rating input score 89
  • Fundraising efficiency: $4.97 raised per $1 spent on fundraising; rating input score 17; 17th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 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: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 15.4%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 7.73; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 87; 87th percentile among comparable filings
  • Officer compensation ratio: 0.7%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -4.3% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: 2.4% per year; rating input score 100; 23rd percentile among comparable filings
  • Asset growth: 0.1% per year; rating input score 100; 12th percentile among comparable filings

Details

  • Where the money goes: 89.4% of revenue deployed · 88.9% of spending went to programs
  • Governance: 14 of 14 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $4M in reported program spending
  • Leadership: top reported pay $279K · 15 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 4 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 — Financial Efficiency: Fundraising efficiency scored 17/100.
  • High — Growth: Program expense growth scored 0/100.