Marian Manor Corporation
Nonprofit profile at a glance
- EIN
- 251123606
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024, Form 990-T 2022
- Location
- Pittsburgh, PA, USA
- Phone
- 4124404300
- Rating
- 60
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Nursing, Convalescent Facilities
- Affiliation
- Christianity
Reported finances
- Revenue
- $2,850,146
- Expenses
- $1,909,452
- Assets
- $16,344,077
- Liabilities
- $29,566,100
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
15 people listed
Executive titles in this filing
- DEAN OWREY (PRESIDENT, CEO)
Highest reported compensation
- DEAN OWREY (PRESIDENT, CEO): $338,950 total reported compensation
- PATRICIA EMBREE (COO): $274,341 total reported compensation
- LAURIE CANNELLA (CNO & VP CLINICAL EXCELLENCE): $196,894 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Marian manor is part of the larger vincentian collaborative system ministries, whose mission statement is: "compelled by the love of christ, vincentian collaborative system nurtures and sustains a ministry of compassionate care that preserves the human dignity of persons within a diverse and changing society."
What it reported doing in 2024
Marian manor is inactive for the year ended june 30, 2025. Previously, marian manor provided skilled nursing services and rehabilitation services that included physical therapy, occupational therapy, and speech therapy.
Operating model
- Revenue model
- Grant-funded. 87% of the money available for current operations came from government grants.
- 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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 33
- Transparency & Controls: 80
- Accountability: 95
- Sustainability: 74
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 36.5%; rating input score 36
- Program expense ratio: 40.4%; rating input score 40
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 7th percentile among comparable filings
- Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- 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: 91.7%; rating input score 92; 22nd 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: 33%; rating input score 86; 86th percentile among comparable filings
- Total-asset coverage ratio: 8.56; rating input score 90; 90th percentile among comparable filings
- Liabilities to assets ratio: 1.81; rating input score 1; 1st percentile among comparable filings
- Officer compensation ratio: 4.1%; rating input score 60; 60th percentile among comparable filings
Growth
- Program expense growth: -6.4% per year; rating input score 0; 4th percentile among comparable filings
- Revenue growth: -5.4% per year; rating input score 0; 3rd percentile among comparable filings
- Asset growth: -1.4% per year; rating input score 0; 9th percentile among comparable filings
Details
- Where the money goes: 36.5% of revenue deployed · 40.4% of spending went to programs
- Governance: 11 of 12 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $771K in reported program spending
- Leadership: top reported pay $339K · 15 people listed · 4 of 6 pay-setting controls reported
- Highest-paid contractors: 4 contractors listed · $1.1M reported
- Consistency: 23 of 24 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes major donors and executive pay
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 8 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 36/100.
- Moderate — Financial Efficiency: Program expense ratio scored 40/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 1/100.