Evergreen Commons

Nonprofit profile at a glance

EIN
382526940
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Holland, MI, USA
Phone
6163967100
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Senior Centers

Official website

Reported finances

Revenue
$9,900,025
Expenses
$4,910,574
Assets
$19,598,394
Liabilities
$507,352

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

Leadership & pay

12 people listed

Executive titles in this filing

  • REV DR JILL VER STEEG (PRESIDENT/CE)

Highest reported compensation

  • REV DR JILL VER STEEG (PRESIDENT/CE): $156,580 total reported compensation
  • WALTER CATTON (CFO): $123,425 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 inspire older adults to live purposeful, active, and holistic lives, in their residence of choice, as fully as they are able. To provide community support services and assisted care to older adults, with honor and respect.

What it reported doing in 2024

Food services - expenses 432,261 revenue 281,883 care coordination- expenses 258,357 revenue 142,764

Operating model

Revenue model
Donor-supported. 66% of the money available for current operations came from contributions and gifts.
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 most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 52
  • Transparency & Controls: 63
  • Accountability: 81
  • Sustainability: 82
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 37.3%; rating input score 37
  • Program expense ratio: 71.3%; rating input score 71
  • Fundraising efficiency: $39.2 raised per $1 spent on fundraising; rating input score 74; 74th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 87.5%; rating input score 88; 2nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90.9%; rating input score 91; 21st percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 50.4%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 3.99; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 78; 78th percentile among comparable filings
  • Officer compensation ratio: 5.7%; rating input score 49; 49th percentile among comparable filings

Growth

  • Program expense growth: -0.5% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: 8.9% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 8.4% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 37.3% of revenue deployed · 71.3% of spending went to programs
  • Governance: 10 of 11 board members independent · 6 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $3.5M in reported program spending
  • Leadership: top reported pay $157K · 12 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $212K reported
  • Consistency: 29 of 31 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 37/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 49/100.