Deutsches Altenheim Inc in West Roxbury, Massachusetts (MA)

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Deutsches Altenheim Inc
Employer Identification Number (EIN)042104144
Name of OrganizationDeutsches Altenheim Inc
Address2222 Centre St, West Roxbury, MA 02132-4034
ActivitiesNursing or convalescent home, Care and housing for the aged (see also 382), Housing for the aged (see also 153)
SubsectionCharitable Organization
Ruling Date03/1947
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2013
Assets$10,000,000 to $49,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$26,078,160
Amount of Income$18,679,945
Form 990 Revenue Amount$18,655,503
National Taxonomy of Exempt Entities (NTEE)Human Services - Multipurpose and Other: Group Home (Long Term)


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Amount of income in 2013: $18,679,945 (it was $18,329,256 in 2012)
Deutsches Altenheim Inc: 

 $18,679,945
Other organizations performing similar types of work: 

 $158,772

Assets in 2013: $26,078,160 (it was $27,487,096 in 2012)
Deutsches Altenheim Inc: 

 $26,078,160
Other organizations performing similar types of work: 

 $174,599

Expenses in 2013: $19,552,100
This organization: 

 $19,552,100
Other organizations performing similar types of work: 

 $137,761

Income to expenses ratio in 2013: 1.0
This organization: 

 1.0
Other organizations performing similar types of work: 

 1.0

Number of employees in 2013: 330
Deutsches Altenheim Inc: 

 330
Other organizations performing similar types of work: 

 2

Employees paid over $100,000 in 2013: 1.5%
Deutsches Altenheim Inc: 

 1.5%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 1.2%
Deutsches Altenheim Inc: 

 1.2%
Other organizations performing similar types of work: 

 67.4%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoYes
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?YesYes
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?YesYes
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?YesNo
Did the organization report an amount for other liabilities?NoYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesYes
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesYes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoYes
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?YesYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?YesYes
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 10962023
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoNo
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return327330
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNo
Has it filed a Form 990-T for this year?NoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?YesNo
Did the organization notify the donor of the value of the goods or services provided?YesNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$397,017$631,958
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$8,554$83,833
Total number of individuals who received more than $100,000 of reportable compensation from the organization35
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
201120122013
Total revenue$19,190,201$18,299,522$18,655,503
Contributions, Gifts, Grants and Other Similar Amounts$608,704$358,903$226,003
Program Service Revenue$17,881,582$17,635,174$18,090,678
623000$13,939,575$14,422,372
Other Residential Care Facilities $3,296,956$3,293,383
624100$398,643$374,923
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$645,645$250,913$293,614
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$0$0$0
Net income/loss from fundraising events$31,095$24,302$3,685
Gross income from fundraising events$66,580$54,036$28,127
Less: direct expenses$35,485$29,734$24,442
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$23,175$30,230$41,523
Other Residential Care Facilities $30,230$22,990
623000$0$10,730
623000$0$5,803
All other revenue$0$2,000
Statement of Functional Expenses
201120122013
Total functional expenses$18,269,101$18,149,731$19,552,100
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$175,331$176,996$189,317
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$8,038,142$8,210,825$8,860,609
Pension plan accruals and contributions$77,116$76,800
Other employee benefits$808,160$834,552
Payroll taxes$658,710$674,185$671,469
Fees for services (non-employees)
Management$544$2,495
Legal$3,434$2,412
Accounting$46,700$48,800
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$77,223$91,214
Advertising and promotion$28,629$22,756
Office expenses$218,166$256,297
Information technology$0$0
Royalties$0$0
Occupancy$1,219,208$1,097,214
Travel$2,225$2,295
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$0$0
Interest$0$0
Payments to affiliates$0$0
Depreciation, depletion, and amortization$470,531$483,955
Insurance$64,933$71,447
Other expenses$2,741,291$3,117,456
Other expenses$984,246$1,034,601
Other expenses$756,521$776,834
Other expenses$708,509$708,932
Other expenses$880,289$1,202,645
Balance Sheet
201120122013
Total assets$27,705,963$27,487,096$26,078,160
Cash - non-interest-bearing$949,336$1,585,513
Savings and temporary cash investments$0$0
Pledges and grants receivable, net$0$0
Accounts receivable, net$1,518,316$1,457,016
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$0$0
Prepaid expenses and deferred charges$125,066$162,061
Land, buildings, and equipment: cost or other basis$17,926,840$17,296,760
Investments - publicly traded securities$0$0
Investments - other securities$4,690,994$5,128,494
Investments - program-related$0$0
Intangible assets$0$0
Other assets$2,276,544$448,316
Total liabilities$20,722,184$20,088,466$19,138,628
Accounts payable and accrued expenses$1,691,981$1,234,545
Grants payable$0$0
Deferred revenue$0$0
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$274,360
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$19,176,963$18,396,485$17,479,723
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$150,000
Total net assets or fund balances$6,983,779$7,398,630$6,939,532
Unrestricted net assets$2,707,636$1,811,038
Temporarily restricted net assets$4,574,259$5,011,759
Permanently restricted net assets$116,735$116,735
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$89,069,275
Subtotal$91,915,192
Gifts, grants, contributions, and membership fees received$3,833,926
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$88,077,581
Gross receipts from activities that are not an unrelated trade or business under section 513$3,685
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$2,845,917
Amounts received from disqualified persons$2,845,917
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$94,363,879
Public support$91,915,192
Subtotal$2,275,959
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$2,275,959
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$172,728
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Deutsches Altenheim Inc2222 Centre St, West Roxbury, MA 02132-4034MA1947-03$18,679,945
2Grant Pierce Housing Inc651 Orchard Street, New Bedford, MA 02744-1008MA2007-01$1,146,915
3Mental Health Programs Inc Viii70 Bridge St Ste 21, Newton, MA 02458-1141MA1994-09$198,690
4Independence Farm IncPO BOX 31, East Sandwich, MA 02537-0031MA2014-11$184,400
5Hope Restored Human Services1 Eliot Cir, Milton, MA 02186-1601MA2006-02$147,477
6Mental Health Programs Inc Ix70 Bridge St Ste 201, Newton, MA 02458-1141MA1994-09$146,330
7Shadowood House Inc44 Egremont Plain Rd, Gt Barrington, MA 01230-1691MA2006-06$122,866
8An Orphans Dream Inc21 Mcgrath Hwy, Quincy, MA 02169-5351MA2007-05$76,912
9Homes Of Care I Inc6 Campanelli Drive, Andover, MA 01810-1023MA2005-03$47,985
10Brush Hill Development Corp534 Winslow Gray Road, South Yarmouth, MA 02664-4307MA2003-07$46,112
11Marshall Road Inc59 E Militia Heights Dr, Needham, MA 02492-1341MA2003-12$37,549
12Vinfen Corporation Of Plain Inc950 Cambridge St, Cambridge, MA 02141MA2003-11$36,605
13Lanesboro Development Corporation395 South Street, Pittsfield, MA 01201MA2006-05$36,010
14Bay Cove Orchardfield Residence Inc66 Canal Street 2nd Floor, Boston, MA 02114-2002MA2000-08$35,119
15Dpi Greendale Inc118 Allied Dr, Dedham, MA 02026-6146MA2003-02$28,982
16Buena Vista IncPO BOX 548, Newburyport, MA 01950-0648MA2003-02$28,906
17Gentle Pathways Inc7 Nome Street, Worcester, MA 01605MA2013-09$0
18La Cosecha Half Way House Inc113 Brown Ave, Holyoke, MA 01040-3503MA2012-02$0
19Taylors Childrens Home Inc30 Brown Ave Ste 1, Roslindale, MA 02131-3625MA2002-11$0
20Vinfen Housing At Olmsted Green Inc950 Cambridge Street, Cambridge, MA 02141MA2008-02$0
Number of organizations performing similar types of work
Alaska5
Alabama18
Arkansas14
Arizona17
California252
Colorado22
Connecticut7
District of Columbia8
Delaware3
Florida72
Georgia86
Hawaii4
Iowa3
Idaho1
Illinois25
Indiana22
Kansas5
Kentucky17
Louisiana9
Massachusetts22
Maryland38
Maine8
Michigan45
Minnesota12
Missouri26
Mississippi17
Montana3
North Carolina60
North Dakota1
Nebraska10
New Jersey38
New Mexico7
Nevada6
New York31
Ohio55
Oklahoma17
Oregon8
Pennsylvania34
Rhode Island1
South Carolina22
South Dakota3
Tennessee23
Texas76
Utah5
Virginia31
Vermont2
Washington20
Wisconsin8
West Virginia3
Wyoming1
International5
Total1,228

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