Civic Intelligence

Under One Roof Inc

EIN 06-1377860 • 501(c)3 • Norwalk, CT

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Profile

Under one roof, inc, an independent, not-for-profit organization, is dedicated to sponsoring, developing and operating quality affordable housing for elderly persons in need of supportive services, which incorporate and promote a strong intergenerational philosophy.

60 Gregory BoulevardNorwalk, CT 06855

underoneroofinc.org

Siviq Scores

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

Liabilities / Assets

64th percentile

0.17x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.23x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

64th percentile

12%

Higher net margin than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$138,635

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 14.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

69th percentile

12%

Faster asset growth than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

44th percentile

4.2%

Faster revenue growth than 44% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets64th percentile

Assets

Up

$1,297,776

Up $141,902 (+12%) from 2023

Liabilities

Up

$216,429

Up $6,034 (+2.9%) from 2023

Net Assets

Up

$1,081,347

Up $135,868 (+14%) from 2023

Operations
Liabilities / Revenue69th percentileNet Margin64th percentile

Revenue

Up

$927,454

Up $37,536 (+4.2%) from 2023

Expenses

Down

$811,712

Down $11,602 (-1.4%) from 2023

Net Income

Up

$115,742

Up $49,138 (+74%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth69th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,728,428Liabilities 2011: $630,341Net Assets 2011: $1,098,0872011Assets 2012: $1,214,427Liabilities 2012: $650,966Net Assets 2012: $563,4612012Assets 2013: $1,222,556Liabilities 2013: $629,641Net Assets 2013: $592,9152013Assets 2014: $1,285,371Liabilities 2014: $651,631Net Assets 2014: $633,7402014Assets 2015: $1,253,694Liabilities 2015: $691,085Net Assets 2015: $562,6092015Assets 2016: $1,271,427Liabilities 2016: $651,158Net Assets 2016: $620,2692016Assets 2017: $1,300,225Liabilities 2017: $646,427Net Assets 2017: $653,7982017Assets 2018: $1,441,610Liabilities 2018: $909,961Net Assets 2018: $531,6492018Assets 2019: $1,435,558Liabilities 2019: $892,153Net Assets 2019: $543,4052019Assets 2020: $1,492,314Liabilities 2020: $840,388Net Assets 2020: $651,9262020Assets 2021: $1,537,336Liabilities 2021: $716,701Net Assets 2021: $820,6352021Assets 2022: $1,034,324Liabilities 2022: $220,384Net Assets 2022: $813,9402022Assets 2023: $1,155,874Liabilities 2023: $210,395Net Assets 2023: $945,4792023Assets 2024: $1,297,776Liabilities 2024: $216,429Net Assets 2024: $1,081,3472024

Highlighted filing

2024

Assets$1,297,776
Liabilities$216,429
Net Assets$1,081,347
Open 2024 Filing

Operations Trend

Revenue Growth44th percentile

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

$1.0M$500K$0-$500KExpenses 2011: $602,1952011Expenses 2012: $616,2042012Revenue 2013: $681,829Expenses 2013: $648,238Net Income 2013: $33,5912013Revenue 2014: $709,072Expenses 2014: $667,549Net Income 2014: $41,5232014Revenue 2015: $657,504Expenses 2015: $695,522Net Income 2015: -$38,0182015Revenue 2016: $829,329Expenses 2016: $675,876Net Income 2016: $153,4532016Revenue 2017: $773,765Expenses 2017: $744,313Net Income 2017: $29,4522017Revenue 2018: $746,383Expenses 2018: $757,598Net Income 2018: -$11,2152018Revenue 2019: $777,779Expenses 2019: $743,053Net Income 2019: $34,7262019Revenue 2020: $749,869Expenses 2020: $634,186Net Income 2020: $115,6832020Revenue 2021: $943,336Expenses 2021: $667,544Net Income 2021: $275,7922021Revenue 2022: $885,623Expenses 2022: $746,856Net Income 2022: $138,7672022Revenue 2023: $889,918Expenses 2023: $823,314Net Income 2023: $66,6042023Revenue 2024: $927,454Expenses 2024: $811,712Net Income 2024: $115,7422024

Highlighted filing

2024

Revenue$927,454
Expenses$811,712
Net Income$115,742
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,297,776
Liabilities
$216,429
Net assets
$1,081,347
Revenue
$927,454
Expenses
$811,712
Net income
$115,742
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.22$1.08$0.93$0.81$0.12
2023Detailed filing. Detailed filing data is available for this year.$1.16$0.21$0.95$0.89$0.82$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.22$0.81$0.89$0.75$0.14
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.54$0.72$0.82$0.94$0.67$0.28
2020Detailed filing. Detailed filing data is available for this year.$1.49$0.84$0.65$0.75$0.63$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.89$0.54$0.78$0.74$0.03
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.91$0.53$0.75$0.76$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.30$0.65$0.65$0.77$0.74$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.27$0.65$0.62$0.83$0.68$0.15
2015Detailed filing. Detailed filing data is available for this year.$1.25$0.69$0.56$0.66$0.70$0.04
2014Summary only. Only limited summary data is available for this year.$1.29$0.65$0.63$0.71$0.67$0.04
2013Summary only. Only limited summary data is available for this year.$1.22$0.63$0.59$0.68$0.65$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.65$0.56$0.62
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.73$0.63$1.10$0.60
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 4, 2025
Return Version
2024v5.2
Gross Receipts
$1,078,908
Mission and Program Overview

Mission

Under one roof, inc, a not-for-profit organization, is dedicated to sponsoring, developing and operating quality affordable housing for elderly persons in need of supportive services, which incorporate and promote a strong intergenerational philosophy.

Under one roof, inc. Is a nonprofit organization dedicated to fostering intergenerational connections while addressing the pressing needs of affordable housing for older adults and accessible early childhood education for young children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$961,391$968,626▲ $7,235
Cash and Non-Interest-Bearing Accounts$27,947$151,419▲ $123,472
Accounts Receivable$105,340$119,857▲ $14,517
Land, Buildings, and Equipment, Net$26,043$21,703▼ $4,340
Investments Other Securities$10,001$10,001→ $0
Total Assets$1,155,874$1,297,776▲ $141,902
Other Assets Total$25,152$26,170▲ $1,018
Liabilities
Mortgage Notes Payable Secured by Investment Property$131,745$106,181▼ $25,564
Accounts Payable and Accrued Expenses$67,990$55,742▼ $12,248
Deferred Revenue-$54,506-
Other Liabilities$10,660$0▼ $10,660
Total Liabilities$210,395$216,429▲ $6,034
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$921,434$1,043,331▲ $121,897
Net Assets With Donor Restrictions$24,045$38,016▲ $13,971
Total Net Assets Fund Balance$945,479$1,081,347▲ $135,868
Total Liabilities and Net Assets / Fund Balance$1,155,874$1,297,776▲ $141,902

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$21,703$42,770$64,473
Buildings$0$7,639$7,639

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$0----
2023$0----
2022$0----
2021$0----
2020$0----
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Katie FitzmauriceExecutive DirectorPT$36,671$101,964$138,635

Board Members and Trustees

NameTitle
Patrick ShieldsPresident
Art EbertDirector
David IcenaDirector
Jayesh BhansaliDirector
Marge CostaDirector
Michele PiskinDirector
Sharon RosenDirector
Yvonne SenturiaDirector
Geraldine TobiasDirector (as of 07/24)
Jayson-ann JohnsonDirector (as of 07/24)
Debra a SimonsSecretary
Mark LilliedahlTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$486,045
Program Service Revenue
$378,803
Investment Income
$62,606
Other Revenue
$0
All Other Contributions
$37,765
Change in Net Assets
$115,742
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$515,809
Other Expenses$295,903
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$297,297$47,347-$344,644
Other Employee Benefits$103,204$2,675-$105,879
Fees for Services Accounting$27,435$47,331-$74,766
Fees for Services Other$69,192$5,246-$74,438
Occupancy$41,174--$41,174
Current Officers, Directors, Trustees, and Key Employees$32,023$5,100-$37,123
All Other Expenses$27,046$4,728-$31,774
Payroll Taxes$24,294$3,869-$28,163
Insurance$16,920$4,074-$20,994
Advertising$11,164--$11,164
Office Expenses$7,137$2,439-$9,576
Interest$7,244--$7,244
Fees for Service Investment Mgmnt Fees-$6,242-$6,242
Depreciation Depletion$4,341--$4,341
Other Expenses$2,295--$2,295
Total Functional Expenses$682,661$129,051$0$811,712
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Bond Issues

BondIssuerIssuedIssue PricePurpose
AState of Connecticut Health and Educational Facilities Authority2021-06-24$203,386State supported child care revenue bond

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$203,386-$93,425-

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“Form 990 is reviewed at the board meeting before filing.”

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

“Annually, board members are asked to sign conflict of interest statement. Executive director maintains copies. Any non-compliance issues reported to the president/executive committee. Identified parties shall disclose to the board any conflicts of interest. No elected director shall vote on any matter which would involve a conflict of interest nor deliberate on that matter. No director having a conflict of interest on any matter shall use his or her personal influence on the matter.”

Form 990, Part VI, Section B, Line 15

“Personnel committee receives and reviews comparative compensation information from similar agencies and/or positions. Information obtained from state association salary survey (leading age), non-for-profit newsletter and salary information and 990 forms of other similar non-for-profit organizations. The personnel committee develops and discusses a performance review of the executive director. Compensation decisions are based on performance and comparative compensation information. The process described here was last completed in 2024.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy, and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Under One Roof Inc
EIN
06-1377860
Phone
2038544660
Address
60 GREGORY BOULEVARD, NORWALK, CT 06855

Signing Officer

Name
Kate Guthrie
Title
Executive Director
Phone
2038544660
Signed
2025-08-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kate Guthrie
Formed
1993
Legal Domicile
Ct
Voting Board Members
12
Independent Board Members
12
Employees
4
Volunteers
10

Preparer

Firm
Cliftonlarsonallen
Address
29 SOUTH MAIN STREET 4TH FLOOR, WEST HARTFORD, CT 06107
Preparer
Mary Kay Curtiss
Phone
8605614000
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Recognition of suspended losses in 60 gregory boulevard limited partnership -10,213.”

Part XII, Line 2C

“Process of the audit of financial statements has not changed from the prior year”

Raw XML AppendixShowing 400 of 571 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.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0UNDER ONE ROOF, INC. IS A NONPROFIT ORGANIZATION DEDICATED TO FOSTERING INTERGENERATIONAL CONNECTIONS WHILE ADDRESSING THE PRESSING NEEDS OF AFFORDABLE HOUSING FOR OLDER ADULTS AND ACCESSIBLE EARLY CHILDHOOD EDUCATION FOR YOUNG CHILDREN.
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IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0KATE GUTHRIE
IRS990/BooksInCareOfDetail/PhoneNum02038544660
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt060 GREGORY BOULEVARD
IRS990/BooksInCareOfDetail/USAddress/CityNm0NORWALK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CT
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IRS990/ConservationEasementsInd00
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IRS990/Desc0UNDER ONE ROOF, INC HAS BECOME A NATIONAL MODEL FOR SUCCESSFULLY PROVIDING AFFORDABLE HOUSING WITH SERVICES, A NATIONALLY ACCREDITED CHILD CARE PROGRAM, AND A UNIQUE INTERGENERATIONAL PROGRAM. UNDER ONE ROOF, INC. WAS SELECTED AS A NATIONAL FINALIST IN THE GENERATIONS UNITEDS INTERGENERATIONAL SHARED SITE BEST PRACTICE AWARDS. THE MARVIN WAS ALSO AWARDED THE METLIFE FOUNDATION AWARD FOR EXCELLENCE IN AFFORDABLE HOUSING.UNDER ONE ROOF, INC. IS THE SPONSOR AND MANAGER OF THE MARVIN, AN AFFORDABLE CONGREGATE HOUSING FACILITY FOR FRAIL ELDERLY SENIORS. IN ADDITION, UNDER ONE ROOF INC. IS THE SPONSOR AND OWNER OF THE MARVIN CHILDRENS CENTER. THE MARVIN CHILDRENS CENTER OPENED IN NOVEMBER 1998 AND IS FUNDED BY THE STATE OF CONNECTICUT'S SCHOOL READINESS AND CHILD DAY CARE GRANT PROGRAM. BRIGHT HORIZONS FAMILY SOLUTIONS, THE NATIONS LEADING PROVIDER OF EMPLOYER-SPONSORED CHILDCARE AND EARLY EDUCATION, SERVES AS THE MANAGER OF THE MARVIN CHILDRENS CENTER.THE MARVIN CHILDRENS CENTER IS A FULL-DAY, FULL-YEAR PROGRAM SERVING FORTY 3 & 4 YEAR OLD CHILDREN. THE PROGRAM OFFERS AFFORDABLE CHILDCARE WHICH PREPARES CHILDREN FOR ENTRANCE INTO KINDERGARTEN. THE CURRICULUM IS TAILORED TO THE INDIVIDUAL NEEDS OF EACH CHILD AND INCORPORATES AN APPRECIATION OF THE RESOURCE AVAILABLE AND THE SYNERGIES THAT CAN RESULT FROM INVOLVING THE SENIOR RESIDENTS IN THE PROVISION OF DAY CARE. THE MARVIN CHILDRENS CENTER IS NATIONALLY ACCREDITED BY NAEYC.UNDER ONE ROOF, INC. IS COMMITTED TO PROVIDING OPPORTUNITIES THAT INCORPORATE AND PROMOTE INTERGENERATIONAL OPPORTUNITIES. BOTH THE MARVINS SENIOR RESIDENTS AND THE CHILDREN IN THE CHILDCARE PROGRAM GAIN LONG-LASTING BENEFITS FROM SHARING TIME TOGETHER, PROVIDING ENRICHED EXPERIENCES NOT FOUND IN TRADITIONAL SENIOR HOUSING OR CHILD CARE FACILITIES. RESEARCH SHOWS THAT WHEN THE GENERATIONS COME TOGETHER EVERYONE BENEFITS, CHILDREN AND YOUTH, OLDER ADULTS AND THE COMMUNITY AT LARGE. THERE ARE CLEAR POSITIVE OUTCOMES FOR ALL INVOLVED. CHILDREN ARE EXPOSED TO THEIR ELDERS TRADITIONS AND WISDOM; SENIORS ARE ABLE TO EXPAND THEIR SOCIAL NETWORKS AND STAY PHYSICALLY ACTIVE, WHICH ENHANCES THEIR HEALTH OUTCOMES. INTERGENERATIONAL PROGRAMS HELP TO DISPEL AGE-RELATED MYTHS AND STEREOTYPES. THE INTERGENERATIONAL COMPONENT CLEARLY ENHANCES BOTH THE CHILD CARE AND THE SENIOR HOUSING.
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IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02021-06-24
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0060806186

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