Sunset Senior Communities
Legal name: Sunset Manor Inc
Nonprofit profile at a glance
- EIN
- 237010671
- IRS 990 coverage
- 2010–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025
- Location
- Jenison, MI, US
- Phone
- 616.457.2770
- Rating
- 86
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Supportive Housing for Older Adults
Reported finances
- Revenue
- $36,807,951
- Expenses
- $40,333,168
- Assets
- $114,885,765
- Liabilities
- $88,131,161
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
23 people listed
Executive titles in this filing
- CHRISTINA MATZKE (PRESIDENT AND CEO)
- BEN LEAVELL (EXECUTIVE DIRECTOR)
- EMILY FOSTER (EXECUTIVE DIRECTOR)
- SUE HAMM (EXECUTIVE DIRECTOR)
Highest reported compensation
- CHRISTINA MATZKE (PRESIDENT AND CEO): $412,429 total reported compensation
- STEVEN BOSSENBROEK (CFO AND TREASURER): $397,807 total reported compensation
- MELISSA OHM (VP HUMAN RESOURCES): $252,353 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Providing quality services for senior adults in a spirit of Christian love.
What it reported doing in 2025
Provide quality assisted living and independent living housing and services including transportation, social services, meals at home, to 800+ seniors.
Operating model
- Revenue model
- Other-operating. 97% 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
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 some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 84
- Transparency & Controls: 90
- Accountability: 95
- Sustainability: 31
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 98.8%; rating input score 99
- Program expense ratio: 87.7%; rating input score 88
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Pass
- Independent consultant: Pass
- 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: Yes; rating input score 100
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -9.6%; rating input score 7; 7th percentile among comparable filings
- Total-asset coverage ratio: 2.85; rating input score 64; 64th percentile among comparable filings
- Liabilities to assets ratio: 0.77; rating input score 12; 12th percentile among comparable filings
- Officer compensation ratio: 4.4%; rating input score 62; 62nd percentile among comparable filings
Growth
- Program expense growth: 2% per year; rating input score 100; 18th percentile among comparable filings
- Revenue growth: 2.2% per year; rating input score 100; 15th percentile among comparable filings
- Asset growth: 3.9% per year; rating input score 100; 26th percentile among comparable filings
Details
- What they do: 6 programs and campaigns described on the official site · 3 operating locations identified
- Where the money goes: 98.8% of revenue deployed · 87.7% of spending went to programs
- Governance: 12 of 12 board members independent · 8 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $35.4M in reported program spending
- Leadership: top reported pay $412K · 23 people listed · 4 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $6.1M reported
- Consistency: 34 of 34 current checks pass
- Schedules: 8 filed schedules · includes major donors, executive pay, and related organizations
- Filing history: 16 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 7 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Sustainability: Operating margin scored 7/100.
- Review — Accountability: Governance controls: Form 990 shared with the board not reported.
- High — Sustainability: Liabilities to assets ratio scored 12/100.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.