ACTS Retirement-Life Communities

Legal name: Presbyterian Retirement Corporation Inc

Nonprofit profile at a glance

EIN
630770753
IRS 990 coverage
2010–2023
Official website data refreshed
Sep 2026
Forms available
Form 990 2023
Location
Fort Washington, PA, USA
Phone
2156618330
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Nursing, Convalescent Facilities
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,461,143
Expenses
$1,401,875
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • GERALD T GRANT (CEO & CHAIRMAN)
  • KAREN I CHRISTIANSEN (PRESIDENT & VICE CHAIRMAN)

People named in this filing

  • GERALD T GRANT (CEO & CHAIRMAN)
  • KAREN I CHRISTIANSEN (PRESIDENT & VICE CHAIRMAN)
  • JOHN L ESTERHAI JR MD (DIRECTOR)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Acts is committed to providing security and peace of mind to seniors by being a pre-eminent provider of retirement-life services in a Christian atmosphere graced with loving-kindness, dignity, sensitivity, honesty, and respect, without prejudice or preference. Leadership That Brings Our Mission to Life The Acts leadership team provides strategic direction and oversight for the organization, serving 11,000 residents across 28 communities in nine U.S. states. Leading more than 8,600 team members, they are responsible for delivering operational excellence while advancing our mission and enhancing the well-being of residents and team members alike. Executive Leadership. The Acts leadership team provides strategic direction and oversight for the organization, serving 11,000 residents across 28 communities in nine U.S. Leading more than 8,600 team members, they are responsible for...

What it reported doing in 2023

Presbyterian retirement corporation provided comprehensive life care services to senior adults aged 62 and older that included independent living housing, dining and nutritional services, pastoral services, security, housekeeping, maintenance services and social, cultural, educational, spiritual and recreational activities. In addition, when a resident's health care needs changed, home health, assisted living, skilled nursing care and hospice services were available. All physical accommodations and services were provided under the terms of a formal lifecare agreement which also assured that assisted living and skilled nursing care were provided to residents when they needed it, without a change in their monthly fee, thereby offering further security and peace of mind. In january 2023, presbyterian retirement corporation served, on average, 222 residents in independent living, 13 in assisted living and 42 residents in skilled care.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 90
  • Accountability: 71
  • Sustainability: 33
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.1%; rating input score 84
  • Program expense ratio: 87.7%; rating input score 88
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 71.4%; rating input score 71; 15th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.1%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -5.8% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -2.6% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: 1.9% per year; rating input score 100; 26th percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 84.1% of revenue deployed · 87.7% of spending went to programs
  • Governance: 5 of 7 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 12 filing years from 2010 to 2023
  • Contacts: How to reach this organization
  • Related organizations: 6 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Operating margin scored 49/100.