Colonial Senior Services

Nonprofit profile at a glance

EIN
311596262
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Hamilton, OH, USA
Phone
5137854054
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Senior Citizens' Housing/Retirement Communities

Reported finances

Revenue
$51,776,918
Expenses
$50,268,494
Assets
$141,192,960
Liabilities
$98,218,084

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

Leadership & pay

21 people listed

Executive titles in this filing

  • BRETT KIRKPATRICK (PRESIDENT & CEO)

Highest reported compensation

  • BRETT KIRKPATRICK (PRESIDENT & CEO): $597,191 total reported compensation
  • BRIAN KRAUSE (CHIEF FINANCIAL OFFICER): $368,148 total reported compensation
  • KELLEY LAWRENCE (VP HEALTH SERVICES): $223,410 total reported compensation

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

Overview

Mission

To encourage active living, inspire lifelong learning, and provide services and leadership to strengthen the community.

What it reported doing in 2024

Provides health care, home care, and other tax exempt services in the community consisting of the operations of the westover retirement community, berkeley square retirement community, jamestowne, the colonial school, the patterson, and montage mason.

Operating model

Revenue model
Other-operating. 98% 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 - 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: 78
  • Transparency & Controls: 69
  • Accountability: 87
  • Sustainability: 54
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.1%; rating input score 87
  • Program expense ratio: 88.6%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 92.9%; rating input score 93; 42nd 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: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.9%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 2.81; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0.7; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 1.6%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 5.8% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: 5.6% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 87.1% of revenue deployed · 88.6% of spending went to programs
  • Governance: 13 of 14 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $45.1M in reported program spending
  • Leadership: top reported pay $597K · 21 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 6 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 47/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.