Moravian Village of Bethlehem

Nonprofit profile at a glance

EIN
233022262
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Bethlehem, PA, USA
Phone
6106254885
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Senior Citizens' Housing/Retirement Communities

Official website

Reported finances

Revenue
$23,023,049
Expenses
$24,149,938
Assets
$63,325,317
Liabilities
$77,057,822

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • Tracy Patton (Executive Director)
  • Justin Michaels (Ex Vice President)
  • William Matz Esq (Board President)

Highest reported compensation

  • Tracy Patton (Executive Director): $249,725 total reported compensation
  • Justin Michaels (Ex Vice President): $149,500 total reported compensation
  • Nathan Sarara (Nurse): $136,503 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Moravian Village of Bethlehem is a continuing care community located in Bethlehem, Pa. The community consists of a 93 bed health care and rehab center, 145 independent living apartments and 113 independent living cottages.

What it reported doing in 2025

Program costs incurred from the operation of a 109 bed health and rehab center,145 independent living apartment complex and 113 independent living cottages.

Operating model

Revenue model
Other-operating. 99% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 98% 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

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 71
  • Accountability: 94
  • Sustainability: 30
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.5%; rating input score 90
  • Program expense ratio: 85.3%; rating input score 85
  • Fundraising efficiency: $36.67 raised per $1 spent on fundraising; rating input score 70; 70th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90%; rating input score 90; 19th percentile among comparable filings
  • Governance controls: 8 of 8 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: 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: -4.9%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 2.62; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 1.22; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 4%; rating input score 65; 65th percentile among comparable filings

Growth

  • Program expense growth: 1.6% per year; rating input score 100; 16th percentile among comparable filings
  • Revenue growth: -0.7% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -1.2% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 89.5% of revenue deployed · 85.3% of spending went to programs
  • Governance: 9 of 10 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $20.6M in reported program spending
  • Leadership: top reported pay $250K · 18 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $2.4M reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.