Presbyterian Senior Living
Legal name: Phi Group Return
Nonprofit profile at a glance
- EIN
- 412273452
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Dillsburg, PA, United States
- Phone
- 7175028840
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Affiliation
- Christianity
Reported finances
- Revenue
- $278,636,015
- Expenses
- $271,062,012
- Assets
- $873,295,743
- Liabilities
- $627,440,508
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
74 people listed
Executive titles in this filing
- DAN DAVIS JR (BOARD PRESIDENT & CEO)
- DYAN MCALISTER (SENIOR VICE PRESIDENT/CFO/CSO)
- CHARLES J GERGITS (EXECUTIVE DIRECTOR - PINE RUN VILLAGE)
- WENDY L NERAD (EXECUTIVE DIRECTOR - WESTMINSTER VILLAGE DOVER)
- STEPHEN PROCTOR (FORMER PRES. & CEO (TERM. 06/19))
Highest reported compensation
- DAN DAVIS JR (BOARD PRESIDENT & CEO): $584,629 total reported compensation
- DYAN MCALISTER (SENIOR VICE PRESIDENT/CFO/CSO): $442,176 total reported compensation
- KATE HERSHEY (CHIEF OPERATING OFFICER): $332,596 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Guided by the life and teachings of Jesus, the mission of Presbyterian Senior Living is to provide compassionate, vibrant and supportive communities and services to promote wholeness of body, mind and spirit. Guided by the life and teachings of Jesus, the mission of Presbyterian Senior Living is to provide compassionate, vibrant and supportive communities. Our team members are committed to creating communities that promote wellness, independence, and social engagement for older adults. We understand that every resident has unique needs, preferences, and interests, and we work tirelessly to ensure that these are met. At the heart of our approach is the belief that seniors should not simply survive but thrive. We recognize the importance of physical, emotional, and social well-being in achieving this goal, and we are committed to providing the resources and support necessary to make it...
What it reported doing in 2024
The organizations within the phi group provide services without charge or at amounts less than their established rates to residents who meet certain criteria under phi's charity care policy. Because the organizations do not pursue collection of amounts determined to qualify as charity care, they are not reported as revenue. In addition, the organizations consider contractual allowances benevolent care. (517 clients)
Operating model
- Revenue model
- Earned-program. 96% 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.
- 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. Expenses are high relative to revenue and liabilities are high compared with assets.
Rating breakdown
- Financial Efficiency: 82
- Transparency & Controls: 79
- Accountability: 100
- Sustainability: 57
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 81.8%; rating input score 82
- Program expense ratio: 85.7%; rating input score 86
- Fundraising efficiency: $45.72 raised per $1 spent on fundraising; rating input score 73; 73rd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- 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: 100%; rating input score 100; 77th 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: 2.7%; rating input score 46; 46th percentile among comparable filings
- Total-asset coverage ratio: 3.22; rating input score 78; 78th percentile among comparable filings
- Liabilities to assets ratio: 0.72; rating input score 21; 21st percentile among comparable filings
- Officer compensation ratio: 0.5%; rating input score 83; 83rd percentile among comparable filings
Growth
- Program expense growth: 2.3% per year; rating input score 100; 17th percentile among comparable filings
- Revenue growth: 2.5% per year; rating input score 100; 18th percentile among comparable filings
- Asset growth: 5.7% per year; rating input score 100; 42nd percentile among comparable filings
Details
- What they do: 8 programs and campaigns described on the official site
- Where the money goes: 81.8% of revenue deployed · 85.7% of spending went to programs
- Governance: 14 of 14 board members independent · 9 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $232.4M in reported program spending
- Leadership: top reported pay $585K · 74 people listed · 3 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $23.6M reported
- Consistency: 36 of 36 current checks pass
- Schedules: 8 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: 6 filed money-flow records
- Related organizations: 50 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 — Sustainability: Operating margin scored 46/100.
- High — Sustainability: Liabilities to assets ratio scored 21/100.