Embrace Living Development

Nonprofit profile at a glance

EIN
363729609
IRS 990 coverage
2009–2025
Forms available
Form 990 2025
Location
Oak Brook, IL, USA
Phone
6305218021
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Federated Giving Programs

Official website

Reported finances

Revenue
$33,933
Expenses
$194,728
Assets
$1,288,763
Liabilities
$1,884,071

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

Leadership & pay

12 people listed

Executive titles in this filing

  • RALPH GAINES (PRESIDENT & CEO (FORMER SEPT 25))
  • WAYNE FOLEY (CEO)
  • DAWN ZENKNER (VICE PRESIDENT OF FINANCE)

Highest reported compensation

  • RALPH GAINES (PRESIDENT & CEO (FORMER SEPT 25)): $403,762 total reported compensation
  • GARY ADAMS (DIRECTOR OF OPERATIONS(FORMER DEC 25)): $178,736 total reported compensation
  • JENNIFER TRUPPA (DIRECTOR OF SOCIAL SERVICES AND QUALITY ASSURANCE): $165,189 total reported compensation

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

Overview

Mission

Our mission is to provide actively aging adults affordable welcoming homes in communities that embrace living.

What it reported doing in 2025

Embrace living development was incorporated as a not-for-profit corporation in the state of Illinois in 1990. It was formed to provide housing for low-income elderly and handicapped persons as defined by the national housing act of 1959.

Operating model

Revenue model
Investment-supported. 67% of the money available for current operations came from recurring investment income.
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 most voting board members are independent. A relatively small share of total spending goes to programs and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 60
  • Accountability: 90
  • Sustainability: 20
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 22.7%; rating input score 23
  • 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; 27th 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: -473.9%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 6.62; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 1.46; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 111.5%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: 85.7% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 4.8% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 4.2% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 22.7% of spending went to programs
  • Governance: 5 of 6 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $44K in reported program spending
  • Leadership: top reported pay $404K · 12 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 16 of 16 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 7 filing years from 2009 to 2025
  • Contacts: How to reach this organization
  • Related organizations: 28 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: Program expense ratio scored 23/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 7/100.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.