Civic Intelligence

The Upper Rooms Inc

990 • Fiscal year 2021 • EIN 20-2810853

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 08, 2022

2334 Perrysville AvenuePittsburgh, PA 15214

(412) 321-4139

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

95th percentile

1.20x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

100th percentile

27.75x

Higher debt load relative to revenue than 100% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

2nd percentile

-116%

Higher net margin than 2% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

66th percentile

$91,859

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 65.9% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

14th percentile

-4.4%

Faster asset growth than 14% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

32nd percentile

0.1%

Faster revenue growth than 32% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$3,228,214

Down $147,470 (-4.4%) from 2020

Net Assets

Down

-$639,618

Down $161,054 (-34%) from 2020

Liabilities

Up

$3,867,832

Up $13,584 (+0.4%) from 2020

Revenue

Up

$139,371

Up $86 (+0.1%) from 2020

Expenses

Up

$300,425

Up $6,892 (+2.3%) from 2020

Net Income

Down

-$161,054

Down $6,806 (-4.4%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $4,211,064Liabilities 2011: $3,668,250Net Assets 2011: $542,8142011Assets 2012: $4,112,229Liabilities 2012: $3,661,540Net Assets 2012: $450,6892012Assets 2013: $4,014,558Liabilities 2013: $3,663,174Net Assets 2013: $351,3842013Assets 2014: $3,923,686Liabilities 2014: $3,673,722Net Assets 2014: $249,9642014Assets 2015: $3,809,009Liabilities 2015: $3,668,623Net Assets 2015: $140,3862015Assets 2016: $3,730,384Liabilities 2016: $3,702,195Net Assets 2016: $28,1892016Assets 2017: $3,635,809Liabilities 2017: $3,716,125Net Assets 2017: -$80,3162017Assets 2018: $3,595,200Liabilities 2018: $3,790,095Net Assets 2018: -$194,8952018Assets 2019: $3,491,907Liabilities 2019: $3,816,223Net Assets 2019: -$324,3162019Assets 2020: $3,375,684Liabilities 2020: $3,854,248Net Assets 2020: -$478,5642020Assets 2021: $3,228,214Liabilities 2021: $3,867,832Net Assets 2021: -$639,6182021Assets 2022: $3,159,154Liabilities 2022: $3,942,581Net Assets 2022: -$783,4272022Assets 2023: $3,021,811Liabilities 2023: $3,951,318Net Assets 2023: -$929,5072023Assets 2024: $2,910,052Liabilities 2024: $3,684,850Net Assets 2024: -$774,7982024

Highlighted filing

2021

Assets$3,228,214
Liabilities$3,867,832
Net Assets-$639,618

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $139,345Expenses 2011: $240,481Net Income 2011: -$101,1362011Revenue 2012: $141,718Expenses 2012: $233,843Net Income 2012: -$92,1252012Revenue 2013: $134,779Expenses 2013: $234,083Net Income 2013: -$99,3042013Revenue 2014: $142,338Expenses 2014: $243,758Net Income 2014: -$101,4202014Revenue 2015: $135,260Expenses 2015: $244,838Net Income 2015: -$109,5782015Revenue 2016: $134,702Expenses 2016: $246,899Net Income 2016: -$112,1972016Revenue 2017: $136,951Expenses 2017: $245,456Net Income 2017: -$108,5052017Revenue 2018: $133,040Expenses 2018: $247,619Net Income 2018: -$114,5792018Revenue 2019: $135,892Expenses 2019: $265,313Net Income 2019: -$129,4212019Revenue 2020: $139,285Expenses 2020: $293,533Net Income 2020: -$154,2482020Revenue 2021: $139,371Expenses 2021: $300,425Net Income 2021: -$161,0542021Revenue 2022: $185,919Expenses 2022: $329,728Net Income 2022: -$143,8092022Revenue 2023: $220,694Expenses 2023: $366,774Net Income 2023: -$146,0802023Revenue 2024: $533,265Expenses 2024: $378,556Net Income 2024: $154,7092024

Highlighted filing

2021

Revenue$139,371
Expenses$300,425
Net Income-$161,054
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 8, 2022
Return Version
2021v4.2
Gross Receipts
$139,371
Mission and Program Overview

Mission

Provide retirement housing for low income frail elderly persons.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,164,340$3,075,669▼ $88,671
Investments Other Securities$96,126$84,294▼ $11,832
Accounts Receivable$97,893$52,082▼ $45,811
Cash and Non-Interest-Bearing Accounts$16,705$16,169▼ $536
Prepaid Expenses and Deferred Charges$620--
Total Assets$3,375,684$3,228,214▼ $147,470
Liabilities
Other Liabilities$3,037,125$3,038,073▲ $948
Mortgage Notes Payable Secured by Investment Property$605,200$605,474▲ $274
Accounts Payable and Accrued Expenses$211,923$224,285▲ $12,362
Total Liabilities$3,854,248$3,867,832▲ $13,584
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-478,564$-639,618▼ $161,054
Total Net Assets Fund Balance$-478,564$-639,618▼ $161,054
Total Liabilities and Net Assets / Fund Balance$3,375,684$3,228,214▼ $147,470

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,990,414$1,688,428$4,678,842
Land$80,771-$80,771
Equipment$4,484$39,383$43,867
Compensation and Service Providers

Employees

NameTitleOtherTotal
Robert DinkelmeyerFinance Director$91,859$91,859

Board Members and Trustees

NameTitle
Marilyn RollPresident
Louise CopelandVice President
Jennifer WillsonBoard Member
Rebecca KingBoard Member
Sarah E McchesneyBoard Member
Cara TodhunterExecutive Director
Patricia BoyleSecretary
Bill WeirTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$137,202
Investment Income
$17
Other Revenue
$2,152
Change in Net Assets
$-161,054

Audited Revenue Reconciliation

Revenue per Audited Statements
$139,371
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$139,371
Total Revenue per Form 990
$139,371
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$271,299
Salaries, Compensation, and Employee Benefits$29,126
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$127,861--$127,861
Occupancy$41,766--$41,766
Other Salaries and Wages$26,318--$26,318
Fees for Services Other-$18,225-$18,225
Fees for Services Management-$11,244-$11,244
Insurance$7,608--$7,608
Office Expenses$6,497--$6,497
Fees for Services Legal-$3,988-$3,988
Payroll Taxes$2,808--$2,808
Advertising$290--$290
Other Expenses$275--$275
Total Functional Expenses$266,968$33,457$0$300,425

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$300,425
Total Expenses per Audited Statements$300,425
Total Expenses per Form 990$300,425
Expenses Not Reported on Financial Statements$0
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
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
Hud Capital Advance$3,030,700
Tenant Deposits Held in Trust$7,373
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The upper rooms has a management agreement with baptist senior services.

Form 990, Part VI, Section A, Line 6

Membership shall be limited to individuals who are either members of reformed presbyterian woman's association (rpwa) or nonmembers with the approval of the board of directors of rpwa.

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

The board of directors are elected by the members.

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

Every board member and key employee is provided a copy of the irs 990 report before it is submitted to the irs and given the opportunity to comment or correct.

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

Every board member and key employee is provided a copy of the conflict of interest policy to read and then sign on an annual basis.

Form 990, Part VI, Section B, Line 15

The upper rooms' executive director is paid by reformed presbyterian woman's association. The board of reformed presbyterian woman's association approves the compensation policy for the organization. Periodic changes in both the exempt and non-exempt wage scales are approved by the board of directors. The executive director and director of finance confer on the results of compensation changes due to scale changes or performance appraisals.

Form 990, Part VI, Section C, Line 19

The irs 990 report, the annual financial statements and the governing documents are available upon request at the building manager's office in the main lobby of the upper rooms, inc. Apartments as well as at the main receptionist desk at the reformed presbyterian home. The upper rooms building manager and the office staff of the reformed presbyterian home are provided annual training as to the procedures.

Filing and Contact Details

Filer

Filer Name
The Upper Rooms Inc
EIN
20-2810853
Phone
4123214139
Address
2334 PERRYSVILLE AVENUE, PITTSBURGH, PA 15214

Signing Officer

Name
Cara Todhunter
Title
Executive Director
Phone
4123214139
Signed
2022-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cara Todhunter
Formed
2004
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Baker Tilly US Llp
Address
381 CHESTNUT STREET, MEADVILLE, PA 16335
Preparer
Kelly a Brocious CPA
Phone
8143362133
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization is a not-for-profit corporation as described in section 501(c)(3) of the internal revenue code (code) and has been recognized as tax exempt under section 501(a) of the code. Accordingly, no provision for income taxes has been provided. Accounting principles generally accepted in the united states of america require the organization to evaluate tax positions taken by the organization and recognize a tax liability or asset if the organization has taken an uncertain position that more likely than not would be sustained upon examination by the internal revenue services (irs). The organization has concluded that as of december 31, 2021 and 2020, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or asset or disclosure in the financial statements. Generally, tax returns for years ended december 31, 2018, and thereafter remain subject to examination by federal and state tax authorities.

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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01655
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1497
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01655
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1497
IRS990/OtherRevenueTotalAmt02152
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt026318
IRS990/OtherSalariesAndWagesGrp/TotalAmt026318
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt02808
IRS990/PayrollTaxesGrp/TotalAmt02808
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0620
IRS990/PrincipalOfficerNm0CARA TODHUNTER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0623990
IRS990/ProgramServiceRevenueGrp/Desc0RENTAL REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0137202
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0137202
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt06035
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt093
IRS990/PYOtherExpensesAmt0267769
IRS990/PYOtherRevenueAmt01346
IRS990/PYProgramServiceRevenueAmt0131811
IRS990/PYRevenuesLessExpensesAmt0-154248
IRS990/PYSalariesCompEmpBnftPaidAmt025764
IRS990/PYTotalExpensesAmt0293533
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0139285
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-161054
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0139354
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt06035
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt06035
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt017
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt093
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0173
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0183
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0163
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0629
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0137202
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0131811
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0134211
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0131101
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0134960
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0669285
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt017
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt093
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0173
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0183
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0163
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0629
IRS990ScheduleA/InvestmentIncomeCYPct00.00090
IRS990ScheduleA/InvestmentIncomePYPct00.00110
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt02152
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt01346
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt01508
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt01756
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt01828
IRS990ScheduleA/OtherIncome509Grp/TotalAmt08590
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98650
IRS990ScheduleA/PublicSupportPY509Pct00.98710
IRS990ScheduleA/PublicSupportTotal509Amt0675320
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0137202
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0137846
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0134211
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0131101
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0134960
IRS990ScheduleA/Total509Grp/TotalAmt0675320
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0139371
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0139285
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0135892
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0133040
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0136951
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0684539
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02990414
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01688428
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04678842
IRS990ScheduleD/EquipmentGrp/BookValueAmt04484
IRS990ScheduleD/EquipmentGrp/DepreciationAmt039383
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt043867
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0300425
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt080771
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt080771
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03030700
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt17373
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0HUD CAPITAL ADVANCE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1TENANT DEPOSITS HELD IN TRUST
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0139371
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (CODE) AND HAS BEEN RECOGNIZED AS TAX EXEMPT UNDER SECTION 501(A) OF THE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE ORGANIZATION TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY OR ASSET IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICES (IRS). THE ORGANIZATION HAS CONCLUDED THAT AS OF DECEMBER 31, 2021 AND 2020, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR ASSET OR DISCLOSURE IN THE FINANCIAL STATEMENTS. GENERALLY, TAX RETURNS FOR YEARS ENDED DECEMBER 31, 2018, AND THEREAFTER REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03075669
IRS990ScheduleD/TotalExpensesPerForm990Amt0300425
IRS990ScheduleD/TotalLiabilityAmt03038073
IRS990ScheduleD/TotalRevenuePerForm990Amt0139371
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0139371
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0300425
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE UPPER ROOMS HAS A MANAGEMENT AGREEMENT WITH BAPTIST SENIOR SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERSHIP SHALL BE LIMITED TO INDIVIDUALS WHO ARE EITHER MEMBERS OF REFORMED PRESBYTERIAN WOMAN'S ASSOCIATION (RPWA) OR NONMEMBERS WITH THE APPROVAL OF THE BOARD OF DIRECTORS OF RPWA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS ARE ELECTED BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EVERY BOARD MEMBER AND KEY EMPLOYEE IS PROVIDED A COPY OF THE IRS 990 REPORT BEFORE IT IS SUBMITTED TO THE IRS AND GIVEN THE OPPORTUNITY TO COMMENT OR CORRECT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EVERY BOARD MEMBER AND KEY EMPLOYEE IS PROVIDED A COPY OF THE CONFLICT OF INTEREST POLICY TO READ AND THEN SIGN ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE UPPER ROOMS' EXECUTIVE DIRECTOR IS PAID BY REFORMED PRESBYTERIAN WOMAN'S ASSOCIATION. THE BOARD OF REFORMED PRESBYTERIAN WOMAN'S ASSOCIATION APPROVES THE COMPENSATION POLICY FOR THE ORGANIZATION. PERIODIC CHANGES IN BOTH THE EXEMPT AND NON-EXEMPT WAGE SCALES ARE APPROVED BY THE BOARD OF DIRECTORS. THE EXECUTIVE DIRECTOR AND DIRECTOR OF FINANCE CONFER ON THE RESULTS OF COMPENSATION CHANGES DUE TO SCALE CHANGES OR PERFORMANCE APPRAISALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE IRS 990 REPORT, THE ANNUAL FINANCIAL STATEMENTS AND THE GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE BUILDING MANAGER'S OFFICE IN THE MAIN LOBBY OF THE UPPER ROOMS, INC. APARTMENTS AS WELL AS AT THE MAIN RECEPTIONIST DESK AT THE REFORMED PRESBYTERIAN HOME. THE UPPER ROOMS BUILDING MANAGER AND THE OFFICE STAFF OF THE REFORMED PRESBYTERIAN HOME ARE PROVIDED ANNUAL TRAINING AS TO THE PROCEDURES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0REF PRESBY WOMAN'S ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0250974327
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0NURSING HOME
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 11
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02344 PERYSVILLE AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0PITTSBURGH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd015214
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.91$3.68$0.77$0.53$0.38$0.15
2023Summary only. Only limited summary data is available for this year.$3.02$3.95$0.93$0.22$0.37$0.15
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.16$3.94$0.78$0.19$0.33$0.14
2021Detailed filing. Detailed filing data is available for this year.$3.23$3.87$0.64$0.14$0.30$0.16
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.38$3.85$0.48$0.14$0.29$0.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.49$3.82$0.32$0.14$0.27$0.13
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.60$3.79$0.19$0.13$0.25$0.11
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.64$3.72$0.08$0.14$0.25$0.11
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.73$3.70$0.03$0.13$0.25$0.11
2015Summary only. Only limited summary data is available for this year.$3.81$3.67$0.14$0.14$0.24$0.11
2014Summary only. Only limited summary data is available for this year.$3.92$3.67$0.25$0.14$0.24$0.10
2013Summary only. Only limited summary data is available for this year.$4.01$3.66$0.35$0.13$0.23$0.10
2012Summary only. Only limited summary data is available for this year.$4.11$3.66$0.45$0.14$0.23$0.09
2011Summary only. Only limited summary data is available for this year.$4.21$3.67$0.54$0.14$0.24$0.10