United Methodist Communities
Legal name: United Methodist Homes of New Jersey
Nonprofit profile at a glance
- EIN
- 210634464
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Neptune, NJ, USA
- Phone
- 732-922-9800
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Supportive Housing for Older Adults
- Affiliation
- Christianity
Reported finances
- Revenue
- $52,807,989
- Expenses
- $53,041,418
- Assets
- $58,986,906
- Liabilities
- $47,008,813
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
27 people listed
Executive titles in this filing
- J Mark Lenhard (President & CEO)
- James Zauner (Executive Director)
- Tamara Moreland (Executive Director)
- Jeffrey Lisk (Executive Director)
- Michele Matthews (Executive Director)
- Lawrence Carlson (President/CEO)
Highest reported compensation
- J Mark Lenhard (President & CEO): $426,400 total reported compensation
- Robert Peterson (CFO): $297,365 total reported compensation
- David Rayha (VP Operations): $237,128 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
At UMC, our mission is clear and deeply rooted in faith: “Compassionately serving in community so that all are free to choose abundant life.” As a nonprofit, faith-based organization, UMC prioritizes the well-being of each individual we serve. Our mission-driven approach integrates personalized services that honor the dignity, background, and beliefs of every resident. This is what sets us apart from traditional, for-profit senior care providers.
What it reported doing in 2024
Nursing, assisted living and memory care are on average provided to approximately 347 residents on a daily basis. Services include meals, maintenance, utilities, housekeeping, security, and activities. Residents are not asked to leave due to inability to pay. Occupancy in nursing averaged 92.2% and occupancies in assisted living and memory care averaged 83%.
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 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. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 63
- Transparency & Controls: 77
- Accountability: 95
- Sustainability: 28
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 71%; rating input score 71
- Program expense ratio: 70.2%; rating input score 70
- Fundraising efficiency: Limited
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: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- 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: 100%; rating input score 100; 77th 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: 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: -0.4%; rating input score 25; 25th percentile among comparable filings
- Total-asset coverage ratio: 1.11; rating input score 43; 43rd percentile among comparable filings
- Liabilities to assets ratio: 0.8; rating input score 17; 17th percentile among comparable filings
- Officer compensation ratio: 5.2%; rating input score 16; 16th percentile among comparable filings
Growth
- Program expense growth: 3.6% per year; rating input score 100; 28th percentile among comparable filings
- Revenue growth: 4.7% per year; rating input score 100; 40th percentile among comparable filings
- Asset growth: 2.2% per year; rating input score 100; 16th percentile among comparable filings
Details
- What they do: Mission, programs, and operating context captured from the official website.
- Where the money goes: 71% of revenue deployed · 70.2% of spending went to programs
- Governance: 14 of 14 board members independent · 8 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $37.2M in reported program spending
- Leadership: top reported pay $426K · 27 people listed · 3 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $1.8M reported
- Consistency: 32 of 33 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes executive pay
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 13 filed money-flow records
- Related organizations: 10 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.
- 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.
- High — Sustainability: Operating margin scored 25/100.
- Review — Accountability: Governance controls: Other executive compensation review process not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 17/100.
- High — Sustainability: Officer compensation ratio scored 16/100.