Fosnight Personal Care Homesinc

Nonprofit profile at a glance

EIN
251543389
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Gibsonia, PA, USA
Phone
7246251530
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Group Homes

Reported finances

Revenue
$156,667
Expenses
$156,667
Assets
$1,232,115
Liabilities
$523,609

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

Leadership & pay

2 people listed

Executive titles in this filing

  • KAREN TABACCHI (PRESIDENT/SECRETARY)

Highest reported compensation

  • KAREN TABACCHI (PRESIDENT/SECRETARY): $548,364 total reported compensation
  • JAMES D TURCO (TREASURER): $544,758 total reported compensation

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

Overview

Mission

Provides a 85-unit personal care home to the community regardless ofability to pay.

What it reported doing in 2024

Provides a 85-unit personal care home to the community regardless of ability to pay.

Operating model

Revenue model
Affiliate-supported. 100% of the money available for current operations came from contributions from related organizations.
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. A relatively small share of voting board members are independent and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 79
  • Accountability: 42
  • Sustainability: 46
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.9%; rating input score 88
  • Program expense ratio: 87.9%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • 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: 0%; rating input score 0; 7th 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: 0%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 7.86; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0.42; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 30.5%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: -10.9% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -12.2% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -15.2% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 87.9% of revenue deployed · 87.9% of spending went to programs
  • Governance: 0 of 2 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $138K in reported program spending
  • Leadership: top reported pay $548K · 2 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 18 of 18 current checks pass
  • 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
  • Related organizations: 18 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 — Accountability: Independent voting board scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.