Little Sisters of the Poor Home for the Aged

Nonprofit profile at a glance

EIN
941156552
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-T 2020
Location
San Francisco, CA, USA
Phone
4157516510
Rating
89
Verdict
STRONG
Rating confidence
Moderate
Sector
Nursing, Convalescent Facilities

Reported finances

Revenue
$9,659,068
Expenses
$9,945,049
Assets
$13,441,624
Liabilities
$695,946

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

Leadership & pay

3 people listed

Executive titles in this filing

  • SISTER MARGUERITE MCCARTHY (PRESIDENT-ENDED 12/31/24)

People named in this filing

  • SISTER DIANE SHELBY (VP/SECRETARY-ENDED 12/31/24)
  • SISTER MARGUERITE MCCARTHY (PRESIDENT-ENDED 12/31/24)
  • SISTER MARY WILLIAM LUDKA (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The little sisters of the poor operate st. Anne's home, which provides nursing and residential care for the needy elderly. The home is part of the international congregation of the little sisters of the poor, which was founded in france in 1839 and serves the elderly in 32 countries.

What it reported doing in 2024

Community care - to assure physical, material, emotional, social and spiritual support. Residents share central patios from their private rooms. These patios were designed to encourage community-building and interaction.residents partake in daily social activities and regular outings that also contribute to the sense of community.residents enjoy a warm and welcoming community where they can live their lives in a supportive and nurturing environment with many opportunities for social interaction and where they can fully realize their potential in their last stages of life.managed care - residents are able to live independently in the residential care area and when necessary transition into the skilled nursing area. We have approximately 40 residential care residents.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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.
  • 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91%; rating input score 91
  • Program expense ratio: 88.3%; rating input score 88
  • Fundraising efficiency: $19.02 raised per $1 spent on fundraising; rating input score 58; 58th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 1.35; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 4.4% per year; rating input score 100; 36th percentile among comparable filings
  • Revenue growth: 0.9% per year; rating input score 100; 15th percentile among comparable filings
  • Asset growth: 0.6% per year; rating input score 100; 14th percentile among comparable filings

Details

  • Where the money goes: 91% of revenue deployed · 88.3% of spending went to programs
  • Governance: 3 of 3 board members independent · 7 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $8.8M in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 32 of 32 current checks pass
  • Schedules: 7 filed schedules · includes major donors
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Financial Efficiency: Fundraising efficiency scored 58/100.
  • High — Sustainability: Operating margin scored 24/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.