Garden Spot Village

Nonprofit profile at a glance

EIN
232640814
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
New Holland, PA, US
Phone
717.355.6000
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Supportive Housing for Older Adults

Official website

Reported finances

Revenue
$54,700,400
Expenses
$51,063,503
Assets
$202,509,999
Liabilities
$161,255,798

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

Leadership & pay

20 people listed

Executive titles in this filing

  • STEPHEN LINDSEY (CEO)

Highest reported compensation

  • STEPHEN LINDSEY (CEO): $376,245 total reported compensation
  • STEPHEN MULLER (COO): $248,424 total reported compensation
  • NATHANIEL WEBER (CFO): $248,235 total reported compensation

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

Overview

Mission

Life with Purpose™

What it reported doing in 2024

Provided residential cottage and apartment living facilities for an average daily census of over 900 individuals. Provided skilled nursing care in 4 households that are dually certified for medicare and medicaid, with a total of 73 beds. Over $1,197,000 of charity care was provided. The personal care and memory support units operated with an average daily census of 99 and provided uncompensated care to 10 individuals at a cost exceeding $471,000.

Operating model

Revenue model
Earned-program. 93% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 97% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 83
  • Accountability: 91
  • Sustainability: 64
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77%; rating input score 77
  • Program expense ratio: 85%; rating input score 85
  • Fundraising efficiency: $2.92 raised per $1 spent on fundraising; rating input score 10; 10th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th 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: 100%; rating input score 100; 77th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 77th 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: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6.6%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 3.97; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0.8; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 1.1%; rating input score 73; 73rd percentile among comparable filings

Growth

  • Program expense growth: 4.3% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: 4.8% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 2.7% per year; rating input score 100; 19th percentile among comparable filings

Details

  • What they do: 7 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 77% of revenue deployed · 85% of spending went to programs
  • Governance: 10 of 10 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $43.4M in reported program spending
  • Leadership: top reported pay $376K · 20 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.4M reported
  • Consistency: 39 of 39 current checks pass
  • Schedules: 10 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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 — Financial Efficiency: Fundraising efficiency scored 10/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.