Civic Intelligence

Saint Joseph'S Living Center Inc

EIN 06-1241982 • 501(c)3 • Windham, CT

Profile

Saint joseph's living center was organized for the purpose of providing long-term skilled nursing care and rehabilitation services to its residents and patients.

14 Club RoadWindham, CT 06280-1000

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

95th percentile

1.06x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.40x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

17th percentile

-10%

Higher net margin than 17% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

51st percentile

$190,228

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

55th percentile

5.7%

Faster asset growth than 55% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

76th percentile

27%

Faster revenue growth than 76% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$5,032,078

Up $269,555 (+5.7%) from 2023

Liabilities

Up

$5,317,036

Up $1,638,903 (+45%) from 2023

Net Assets

Down

-$284,958

Down $1,369,348 (-126%) from 2023

Revenue

Up

$13,169,578

Up $2,811,296 (+27%) from 2023

Expenses

Up

$14,538,926

Up $2,583,398 (+22%) from 2023

Net Income

Up

-$1,369,348

Up $227,898 (+14%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0-$5.0MAssets 2010: $12,096,697Liabilities 2010: $8,662,040Net Assets 2010: $3,434,6572010Assets 2011: $12,404,791Liabilities 2011: $8,250,641Net Assets 2011: $4,154,1502011Assets 2012: $11,857,620Liabilities 2012: $7,583,170Net Assets 2012: $4,274,4502012Assets 2013: $10,180,293Liabilities 2013: $6,949,035Net Assets 2013: $3,231,2582013Assets 2014: $9,991,199Liabilities 2014: $6,563,868Net Assets 2014: $3,427,3312014Assets 2015: $8,967,345Liabilities 2015: $6,204,418Net Assets 2015: $2,762,9272015Assets 2016: $7,115,340Liabilities 2016: $4,781,977Net Assets 2016: $2,333,3632016Assets 2017: $7,078,833Liabilities 2017: $4,625,254Net Assets 2017: $2,453,5792017Assets 2018: $6,938,347Liabilities 2018: $4,560,651Net Assets 2018: $2,377,6962018Assets 2019: $6,456,423Liabilities 2019: $4,557,751Net Assets 2019: $1,898,6722019Assets 2020: $7,560,811Liabilities 2020: $6,135,754Net Assets 2020: $1,425,0572020Assets 2021: $6,862,536Liabilities 2021: $5,935,017Net Assets 2021: $927,5192021Assets 2022: $6,314,184Liabilities 2022: $3,605,026Net Assets 2022: $2,709,1582022Assets 2023: $4,762,523Liabilities 2023: $3,678,133Net Assets 2023: $1,084,3902023Assets 2024: $5,032,078Liabilities 2024: $5,317,036Net Assets 2024: -$284,9582024

Highlighted filing

2024

Assets$5,032,078
Liabilities$5,317,036
Net Assets-$284,958

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2010: $11,051,1462010Expenses 2011: $11,134,4692011Revenue 2012: $11,519,603Expenses 2012: $11,399,303Net Income 2012: $120,3002012Revenue 2013: $12,056,633Expenses 2013: $12,249,805Net Income 2013: -$193,1722013Revenue 2014: $11,888,426Expenses 2014: $11,706,206Net Income 2014: $182,2202014Revenue 2015: $11,341,586Expenses 2015: $11,947,396Net Income 2015: -$605,8102015Revenue 2016: $11,386,754Expenses 2016: $11,623,257Net Income 2016: -$236,5032016Revenue 2017: $12,215,358Expenses 2017: $12,104,564Net Income 2017: $110,7942017Revenue 2018: $11,950,208Expenses 2018: $12,115,140Net Income 2018: -$164,9322018Revenue 2019: $12,102,719Expenses 2019: $12,475,387Net Income 2019: -$372,6682019Revenue 2020: $11,393,445Expenses 2020: $11,819,772Net Income 2020: -$426,3272020Revenue 2021: $11,045,543Expenses 2021: $11,589,127Net Income 2021: -$543,5842021Revenue 2022: $13,452,281Expenses 2022: $11,771,712Net Income 2022: $1,680,5692022Revenue 2023: $10,358,282Expenses 2023: $11,955,528Net Income 2023: -$1,597,2462023Revenue 2024: $13,169,578Expenses 2024: $14,538,926Net Income 2024: -$1,369,3482024

Highlighted filing

2024

Revenue$13,169,578
Expenses$14,538,926
Net Income-$1,369,348

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.03$5.32$0.28$13.2$14.5$1.37
2023Detailed filing. Detailed filing data is available for this year.$4.76$3.68$1.08$10.4$12.0$1.60
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.31$3.61$2.71$13.5$11.8$1.68
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.86$5.94$0.93$11.0$11.6$0.54
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.56$6.14$1.43$11.4$11.8$0.43
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.46$4.56$1.90$12.1$12.5$0.37
2018Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$6.94$4.56$2.38$12.0$12.1$0.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.08$4.63$2.45$12.2$12.1$0.11
2016Detailed filing. Detailed filing data is available for this year.$7.12$4.78$2.33$11.4$11.6$0.24
2015Detailed filing. Detailed filing data is available for this year.$8.97$6.20$2.76$11.3$11.9$0.61
2014Detailed filing. Detailed filing data is available for this year.$9.99$6.56$3.43$11.9$11.7$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.2$6.95$3.23$12.1$12.2$0.19
2012Summary only. Only limited summary data is available for this year.$11.9$7.58$4.27$11.5$11.4$0.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.4$8.25$4.15$11.1
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.1$8.66$3.43$11.1
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 14, 2025
Return Version
2023v6.0
Gross Receipts
$13,169,578
Mission and Program Overview

Mission

Saint joseph's living center was organized for the purpose of providing long-term skilled nursing care and rehabilitation services to its residents and patients.

Long-term skilled nursing care and rehabilitation services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$1,426,091$2,415,658▲ $989,567
Land, Buildings, and Equipment, Net$2,155,328$2,027,294▼ $128,034
Cash and Non-Interest-Bearing Accounts$454,588$407,113▼ $47,475
Inventories for Sale or Use$82,625$80,389▼ $2,236
Prepaid Expenses and Deferred Charges$108,397$70,911▼ $37,486
Savings and Temporary Cash Investments$535,494$30,713▼ $504,781
Total Assets$4,762,523$5,032,078▲ $269,555
Liabilities
Unsecured Notes Loans Payable-$2,395,654-
Accounts Payable and Accrued Expenses$1,416,130$2,379,264▲ $963,134
Tax Exempt Bond Liabilities$2,240,000--
Other Liabilities$0$511,405▲ $511,405
Escrow Account Liability$22,003$30,713▲ $8,710
Total Liabilities$3,678,133$5,317,036▲ $1,638,903
Net Assets / Fund Balance
Net Assets With Donor Restrictions$102,952$107,469▲ $4,517
Net Assets Without Donor Restrictions$981,438$-392,427▼ $1,373,865
Total Net Assets Fund Balance$1,084,390$-284,958▼ $1,369,348
Total Liabilities and Net Assets / Fund Balance$4,762,523$5,032,078▲ $269,555

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$359,219$10,223,674$10,582,893
Equipment$331,835$2,734,866$3,066,701
Land$1,220,000-$1,220,000
Other Land Buildings$116,240$36,578$152,818
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ginny PersonLnha, AdministratorFT$151,238$38,990$190,228
Valerie OliverRn, Director of Nursing ServicesFT$147,168$38,772$185,940
Zachary PotterRn, Asst Director of Nursing ServicesFT$116,963$37,575$154,538
Zachary PotterRn, Asst Director of Nursing Service-$115,572$38,966$154,538
Michelle BessetteRnFT$111,647$16,404$128,051
Mercy Sabs SrRnFT$101,170$11,977$113,147

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Forefront HealthcareContract Labor22622 HARPER AVENUE, St Clair Shores, MI 48080$180,000
Healthpro HeritageTherapy Services307 INTERNATIONAL CIRCLE SUITE 100, Hunt Valley, MD 21030$112,247
Revenue and Support

Revenue Composition

Contributions and Grants
$97,713
Program Service Revenue
$13,014,466
Investment Income
$2,728
Other Revenue
$54,671
All Other Contributions
$17,980
Change in Net Assets
$-1,369,348

Audited Revenue Reconciliation

Revenue per Audited Statements
$13,094,578
Revenue Not Reported on Financial Statements
$75,000
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$75,000
Total Revenue per Audited Statements
$13,094,578
Total Revenue per Form 990
$13,169,578
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$8,047,197
Salaries, Compensation, and Employee Benefits$6,491,729
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,577,895$291,569-$4,869,464
Fees for Services Other$2,650,145$161,195-$2,811,340
Other Employee Benefits$827,656$51,384-$879,040
Fees for Services Management-$552,974-$552,974
Other Expenses$514,716--$514,716
Payroll Taxes$391,111$39,846-$430,957
Occupancy$285,190$5,658-$290,848
Insurance$245,894$25,052-$270,946
All Other Expenses$152,392$62,611-$215,003
Current Officers, Directors, Trustees, and Key Employees-$213,847-$213,847
Interest-$199,963-$199,963
Depreciation Depletion$181,042$3,591-$184,633
Information Technology-$142,314-$142,314
Fees for Services Accounting-$116,410-$116,410
Pension Plan Contributions$94,845$3,576-$98,421
Office Expenses-$84,724-$84,724
Fees for Services Legal-$46,609-$46,609
Advertising$27,014$2,752-$29,766
Travel-$1,072-$1,072
Total Functional Expenses$12,533,779$2,005,147$0$14,538,926

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$14,538,926
Expenses per Audited Statements$14,463,926
Total Expenses per Audited Statements$14,463,926
Expenses Not Reported on Financial Statements$75,000
Other Expense Adjustments$75,000
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Third Party$511,405
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 1A

There shall be an executive committee consisting of up to seven (7) members, which shall include such of the following officers as shall also be directors: chairman, vice chairman, treasurer, and secretary of the board of directors. It shall be the responsibility of the executive committee subject to the certificate of incorporation, the bylaws and the laws of the state of connecticut.

Form 990, Part VI, Section A, Line 3

The organization has a management contract with chelsea jewish lifecare, inc., d/b/a legacy lifecare management. The management services performed under this agreement include general supervision of the employees of the organization to maintain compliance with all applicable requirements, accounting functions, billing and collection of accounts, assistance with preparation of annual budget to be approved by the board of directors, and oversight of bank accounts.

Form 990, Part VI, Section A, Line 7A

For year-end 2024, we were affiliated with the diocese of norwich. Bishop michael cote was president of the corporation; reverend laurence lapointe, vice president of the corporation & chairman of the board, lorraine gallup, member of the corporation & treasurer of the board; bruce dougherty, member of the corporation & secretary of the board.

Form 990, Part VI, Section A, Line 7B

Bishop cote appointed board members including, reverend laurence lapointe (st joseph church, diocese of norwich), sister michele bisaillion (daughters of the holy spirit, diocese of norwich), sister jacinta anderson (sisters of charity, diocese of norwich).

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed by the administrator, virtual controller and business office director prior to review by the governing body.

Form 990, Part VI, Section B, Line 12C

Annual conflicts of interest statements for board members, officers, and other key staff members are reviewed by the administrative assistant and the administrator. Noncompliance issues are referred to the chairman of the board by the administrator. Individual must give notice of any potential conflicts of interest and shall refrain from voting on such matter, or otherwise attempting to exert any influence on the organization on such matter.

Form 990, Part VI, Section B, Line 15

An evaluation of the administrator is conducted by the executive committee, which is comprised of independent members of the organization. Comparable compensation data is utilized from the leading age annual salary survey. Compensation decisions voted on by the executive committee are made based on the outcome of this process, as well as facility financial performance. The deliberation and decision process is documented.

Form 990, Part VI, Section C, Line 19

Any inquiries regarding governing documents, conflicts of interests and financial statements will be referred to the administrator and made available upon request.

Filing and Contact Details

Filer

Filer Name
SAINT JOSEPH'S LIVING CENTER INC
EIN
06-1241982
Phone
8604561107
Address
14 CLUB ROAD, WINDHAM, CT 06280-1000

Signing Officer

Name
Jennifer Santerre
Title
CFO
Phone
8604561107
Signed
2025-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marissa Kowal
Formed
1987
Legal Domicile
Ct
Voting Board Members
12
Independent Board Members
12
Employees
256
Volunteers
50

Preparer

Firm
Cliftonlarsonallen
Address
29 SOUTH MAIN STREET 4TH FLOOR, WEST HARTFORD, CT 06107
Preparer
Alexandra Spielvogel
Phone
8602316628
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other fees and contracted services: program service expenses 2,650,145. Management and general expenses 161,195. Fundraising expenses 0. Total expenses 2,811,340.

Financial Statement Notes

PART IV, LINE 2B:

As a service to its residents, the center maintains custody over cash belonging to its residents. Such amounts totaled $30,713 in 2024 and $22,003 in 2023. These balances are included in cash and cash equivalents and accrued expenses and other current liabilities in the accompanying statements of financial position.

PART X, LINE 2:

The center is exempt from federal and state income taxes as a nonprofit organization under section 501(c)(3) of the internal revenue code. Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the center and recognize a liability if the center has taken an uncertain tax position that more likely than not would be sustained upon examination by the internal revenue service. The center is subject to routine audits by taxing jurisdictions, however there are currently no audits for any periods in progress. The center reports tax-related interest and penalties, if any, as a component of income tax expense.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Related party support 75,000.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Related party support 75,000.

Raw XML AppendixShowing 400 of 699 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt170
IRS990/Form990PartVIISectionAGrp/PersonNm0GINNY PERSON
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IRS990/Form990PartVIISectionAGrp/PersonNm2ZACHARY POTTER
IRS990/Form990PartVIISectionAGrp/PersonNm3MICHELLE BESSETTE
IRS990/Form990PartVIISectionAGrp/PersonNm4MERCY SABS SR
IRS990/Form990PartVIISectionAGrp/PersonNm5MARISSA KOWAL
IRS990/Form990PartVIISectionAGrp/PersonNm6REV LAURENCE AM LAPOINTE
IRS990/Form990PartVIISectionAGrp/PersonNm7MS LORRAINE BROWN GALLUP
IRS990/Form990PartVIISectionAGrp/PersonNm8BRUCE DOUGHERTY DDS
IRS990/Form990PartVIISectionAGrp/PersonNm9BISHOP MICHAEL COTE
IRS990/Form990PartVIISectionAGrp/PersonNm10SR M JACINTA ANDERSON RN
IRS990/Form990PartVIISectionAGrp/PersonNm11SR MICHELE BISAILLON
IRS990/Form990PartVIISectionAGrp/PersonNm12MR DONALD DUBIEL
IRS990/Form990PartVIISectionAGrp/PersonNm13MR JAMES DUFFY
IRS990/Form990PartVIISectionAGrp/PersonNm14MR TIMOTHY KILLEEN
IRS990/Form990PartVIISectionAGrp/PersonNm15JOHN F MALONE
IRS990/Form990PartVIISectionAGrp/PersonNm16LINDA RIQUIER
IRS990/Form990PartVIISectionAGrp/PersonNm17GARY SPEAKER
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/TitleTxt0LNHA, ADMINISTRATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1RN, DIRECTOR OF NURSING SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt2RN, ASST DIRECTOR OF NURSING SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt3RN
IRS990/Form990PartVIISectionAGrp/TitleTxt4RN
IRS990/Form990PartVIISectionAGrp/TitleTxt5ADMINISTRATOR (AS OF 06/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt6CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt8SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt9MEMBER OF THE CORPORATION
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01987
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IRS990/MissionDesc0SAINT JOSEPH'S LIVING CENTER WAS ORGANIZED FOR THE PURPOSE OF PROVIDING LONG-TERM SKILLED NURSING CARE AND REHABILITATION SERVICES TO ITS RESIDENTS AND PATIENTS.
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt075400
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt0100000

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