Independent Living for Seniors Inc

Nonprofit profile at a glance

EIN
161491059
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Rochester, NY, USA
Phone
5859221595
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$101,451,446
Expenses
$95,397,382
Assets
$86,137,863
Liabilities
$17,563,999

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

Leadership & pay

22 people listed

Executive titles in this filing

  • RICHARD DAVIS PHD (CEO)

Highest reported compensation

  • RICHARD DAVIS PHD (CEO): $4,013,007 total reported compensation
  • THOMAS CRILLY (CFO): $1,716,134 total reported compensation
  • JENNIFER ESLINGER (COO): $1,548,389 total reported compensation

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

Overview

Mission

See schedule o

What it reported doing in 2024

See schedule othe organization provides adult day healthcare, primary care, acute care, and long-term care services for the elderly of rochester and the surrounding area. The organization offers a program that gives the frail elderly an alternative to nursing home placement. It is designed to enable seniors to live in their own home served by a network of supportive services. The ils program of all-inclusive care for the elderly (pace) has proven that integrating health care services can have a powerful and beneficial impact on individual health and well-being. Seniors now have a choice to live out their lives in their community, enjoying family, managing their health, making new friends, simplifying how they chose to pay for needed long-term care. Ils offers all the health, medical and social services needed to help an aging loved one maintain their independence, dignity and quality of life.

Operating model

Revenue model
Earned-program. 97% of the money available for current operations came from fees and other program 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 71
  • Accountability: 90
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.9%; rating input score 89
  • Program expense ratio: 95%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th 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: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 81.8%; rating input score 82; 29th 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: 6%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 0.9; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 2%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 7.1% per year; rating input score 100; 58th percentile among comparable filings
  • Revenue growth: 8.8% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 13.1% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 88.9% of revenue deployed · 95% of spending went to programs
  • Governance: 9 of 11 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $90.6M in reported program spending
  • Leadership: top reported pay $4M · 22 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $7.9M reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • Related organizations: 52 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.