Hilty Memorial Home
Nonprofit profile at a glance
- EIN
- 341265978
- IRS 990 coverage
- 2012–2024
- Forms available
- Form 990 2024
- Location
- Pandora, OH, USA
- Phone
- 4193843218
- Rating
- 52
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Senior Citizens' Housing/Retirement Communities
- Affiliation
- Christianity
Reported finances
- Revenue
- $1,810,086
- Expenses
- $299,307
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- JOHN WARNER (CEO)
Highest reported compensation
- JOHN WARNER (CEO): $281,558 total reported compensation
- DAREN LEE (COO): $132,531 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Our mission is to provide excellent physical care in a christian atmosphere, supportive spiritual care with opportunities for christian growth, and compassionate care with a servant attitude. We are dedicated to being a christ-centered community that promotes personal decision making, purposeful living for each older adult served.
What it reported doing in 2024
Hilty memorial home had program services that include a skilled nursing assisted living facility, independent living facility and resident services. These services were discontinued in 2022. Hilty memorial home also operated the hilty preschool & childcare. This remained in operation throughout 2023. During the year, the organization committed to a plan to sell the long-lived assets of hilty in conjunction with the closure of the hilty facility and sale of the hilty preschool & childcare. The hilty preschool & childcare closed in 2024.
Operating model
- Revenue model
- Other-operating. 94% 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
MIXED - Most voting board members are independent. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.
Rating breakdown
- Financial Efficiency: 43
- Transparency & Controls: 55
- Accountability: 82
- Sustainability: 48
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 16.5%; rating input score 17
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 12th 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: No; rating input score 0
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 9 controls in place; rating input score 56
- 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 83.5%; rating input score 98; 98th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 18.6%; rating input score 16; 16th percentile among comparable filings
Growth
- Program expense growth: -13.2% per year; rating input score 0; 4th percentile among comparable filings
- Revenue growth: -10.6% per year; rating input score 0; 3rd percentile among comparable filings
- Asset growth: -9.9% per year; rating input score 0; 3rd percentile among comparable filings
Details
- Where the money goes: 16.5% of revenue deployed · 100% of spending went to programs
- Governance: 9 of 9 board members independent · 5 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $299K in reported program spending
- Leadership: top reported pay $282K · 11 people listed · 0 of 6 pay-setting controls reported
- Consistency: 21 of 22 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes executive pay
- Filing history: 10 filing years from 2012 to 2024
- Contacts: How to reach this organization
- Related organizations: 2 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: Mission deployment rate scored 17/100.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Transparency & Controls: Related-party transparency scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 16/100.