The Arlington of Naples

Nonprofit profile at a glance

EIN
262019353
IRS 990 coverage
2009–2023
Forms available
Form 990 2023
Location
Arlington Heights, IL, USA
Phone
2247354056
Rating
40
Verdict
MIXED
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$116,835
Expenses
$206,836
Assets
$7,802,077
Liabilities
$9,447,489

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

Leadership & pay

3 people listed

Executive titles in this filing

  • MSLOAN BENTLEY (PRESIDENT & CEO-VICE CHAIR)

Highest reported compensation

  • MSLOAN BENTLEY (PRESIDENT & CEO-VICE CHAIR): $704,428 total reported compensation
  • AMY LACROIX (TREASURER & SECRETARY): $354,797 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Empowering vibrant grace filled living across all generations. Providing residential and health care services to seniors including benevolent care to those who have exhausted their financial funds. Benevolent care is partially funded by amounts received from an affiliate, lutheran life communities foundation.

What it reported doing in 2023

The arlington of naples previously operated a 175 independent living units, 79 assisted living/memory support units, and 44 skilled nursing units , providing residential and health care services to seniors. During the year ended june 30, 2023, the primary operating assets were sold to a third party, as disclosed within form 990, schedule n for the year then ended. During the year ended june 30, 2024, the arlington of naples worked through the final wind-down of operations.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 78
  • Accountability: 52
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 24th 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 33.3%; rating input score 33; 15th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -77%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 37.72; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 1.21; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 9.4%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 4.8% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: 13.9% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 0.3% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 1 of 3 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $704K · 3 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $237K reported
  • Consistency: 21 of 21 current checks pass
  • Schedules: 6 filed schedules · includes executive pay
  • Filing history: 15 filing years from 2009 to 2023
  • Contacts: How to reach this organization
  • Related organizations: 12 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Moderate — Accountability: Independent voting board scored 33/100.
  • High — Sustainability: Operating margin scored 3/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.