Orchard Communities Inc

Nonprofit profile at a glance

EIN
743162757
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Houston, TX, USA
Phone
7132231864
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Housing Development, Construction, Management

Reported finances

Revenue
$4,817,913
Expenses
$2,857,836
Assets
$16,786,983
Liabilities
$3,138,365

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Stephan Fairfield (President)

Highest reported compensation

  • Stephan Fairfield (President): $127,683 total reported compensation

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

Overview

Mission

The organization provides quality affordable homes and care to seniors and their caregivers through affordable housing development and diaconal training and development.

What it reported doing in 2024

The Affordable Housing Program develops and preserves quality homes for low-income seniors and their caregivers, with affordable rents beginning at $430. Each community features services and amenities designed to enhance the seniors quality of life, plus lift-equipped transportation to retail and healthcare services. The 195 home Willowbrook community opened in 2009, the 118 home Garden Oaks community in 2010, and the 153 home Garden Oaks community in 2013. Community expenses totaled $6,475,871 in 2024 and were full with waiting lists at year end. In 2024 research began on designs for affordable cottages for seniors.

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 - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 92
  • Accountability: 60
  • Sustainability: 79
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.1%; rating input score 57
  • Program expense ratio: 99.3%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 7th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 11th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 40.7%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 5.87; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 4.5%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: 23.6% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: 31.2% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 0.4% per year; rating input score 100; 13th percentile among comparable filings

Details

  • Where the money goes: 57.1% of revenue deployed · 99.3% of spending went to programs
  • Governance: 2 of 3 board members independent · 4 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $2.8M in reported program spending
  • Leadership: top reported pay $128K · 3 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 7 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.

  • Review — Financial Efficiency: Mission deployment rate scored 57/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.