The Estelle Peabody Memorial Home Inc

Nonprofit profile at a glance

EIN
350883511
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
North Manchester, IN, USA
Phone
2609820834
Rating
67
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Supportive Housing for Older Adults

Official website

Reported finances

Revenue
$28,071,854
Expenses
$29,586,072
Assets
$27,692,195
Liabilities
$26,490,238

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • SAM FEUER (PRESIDENT)

Highest reported compensation

  • TODD TOPLIFF (MEMBER): $405,405 total reported compensation
  • KATIE ROBINSON (ADMINISTRATOR): $220,670 total reported compensation
  • LARRY KATZ (MEMBER): $169,438 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Peabody retirement community provides innovative living options for seniors through comprehensive services founded on grace, compassion, respect, and dignity. They are committed to the enrichment of life, supporting individual choice, and celebrating the ageless spirit.

What it reported doing in 2025

Peabody retirement community (peabody) understands that each individual has unique needs, and exciting history, and holds beliefs about how their care should be delivered. To meet this end, peabody provides five very different levels of residence from independent living "cottage homes" to a specially equipped memory enhanced neighborhood. Peabody is dedicated to the goal of creating a model campus providing cost effective individualized care that reaches far beyond the minimal standards. Additional services provided to residents include onsite therapies in addition to nutritional, pastoral, social, and recreational services. Independent living services include condominium and patio homes. The 57 independent living cottages offer the freedom of maintenance free living, a bustling activities schedule, an integrated call system in the event of an emergency, access to prepared meals, along with the company of interesting neighbors who cherish their independence and are always ready to lend a hand. Assisted living center peabody offers 118 residential apartments. The peabody inn assisted living apartments offer the convenience of various campus services, along with the independence of your own residence. Skilled health center peabody's health center has 192 licensed health care beds designed to help individuals enjoy better quality of living through late life. Assisted living and health center residents enjoy the additional services provided include nutritional services. Our dining staff works closely with the nursing services and medical staff to ensure special dietary goals are accomplished. Through careful medication management and monitoring by our nutritional and nursing staff, our residents can often enjoy foods they were not able to enjoy before joining the peabody family. Therapy services our therapies include speech, physical, and occupational therapy, and are available to both inpatient and outpatient residents. This allows residents to forego the often-difficult task of arranging transportation to and from therapy appointments. Dialysis services in 2024 peabody opened a 9-chair in home hemodialysis center to provide daily hemodialysis to health center and assisted living residents in need of this life-sustaining service. Offering this service on the campus eliminates transportation needs and shortens the recovery time for residents post-dialysis. Social services staff social workers provide peabody residents and families with a variety of services to ensure their needs and desires are being met on a daily basis. Social services coordinators play an active role in the admissions processes, helping to determine the best level of care for residents, and provide emotional support to both residents and their families during times of transition. Social service coordinators also assist with supportive counseling to increase coping with transitions and advocacy to ensure that residents' rights are respected. Pastoral services the peabody memorial chapel holds services on a regular schedule and is conducted in the tradition of various denominations. Because our primary in-house worship service is conducted on sunday afternoon, many residents are able to enjoy returning to their home congregation for morning worship. Recreational services residents are able to participate in many meaningful endeavors to explore the various elements of wellness encompassing intellectual, social, vocational, spiritual, emotional, physical, and environmental in both group and individual settings. Peabody also provides residents with many entertainment and off-campus excursions.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 96% 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. A relatively small share of voting board members are independent and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 69
  • Accountability: 42
  • Sustainability: 21
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.2%; rating input score 93
  • Program expense ratio: 88.6%; rating input score 89
  • Fundraising efficiency: $5.85 raised per $1 spent on fundraising; rating input score 17; 17th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 85.7%; rating input score 86; 1st percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 16.7%; rating input score 17; 6th 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: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -5.4%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 0.94; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.96; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 3.2%; rating input score 71; 71st percentile among comparable filings

Growth

  • Program expense growth: 3% per year; rating input score 100; 24th percentile among comparable filings
  • Revenue growth: 3.4% per year; rating input score 100; 27th percentile among comparable filings
  • Asset growth: -3.7% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 93.2% of revenue deployed · 88.6% of spending went to programs
  • Governance: 1 of 6 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $26.2M in reported program spending
  • Leadership: top reported pay $405K · 11 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $3.7M reported
  • Consistency: 32 of 34 current checks pass · 2 findings to review
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 3 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 — Accountability: Independent voting board scored 17/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 17/100.
  • High — Sustainability: Operating margin scored 10/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.