Civic Intelligence

Partners for Sacred Places Inc

EIN 23-2560361 • 501(c)3 • Philadelphia, PA

Profile

Support for care and full use of older religious properties as centers of congregational life and community service.

1700 Sansom Street 10th FlrPhiladelphia, PA 19103

www.sacredplaces.org

Siviq Scores

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

Liabilities / Assets

88th percentile

0.83x

Higher debt load relative to assets than 88% of similar nonprofits.

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

Liabilities / Revenue

92nd percentile

3.15x

Higher debt load relative to revenue than 92% of similar nonprofits.

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

Net Margin

62nd percentile

10%

Higher net margin than 62% of similar nonprofits.

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

Top Officer Pay

70th percentile

$258,004

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

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

Asset Growth

94th percentile

60%

Faster asset growth than 94% of similar nonprofits.

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

Revenue Growth

84th percentile

48%

Faster revenue growth than 84% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$18,643,602

Up $6,997,396 (+60%) from 2023

Liabilities

Up

$15,475,518

Up $6,586,944 (+74%) from 2023

Net Assets

Up

$3,168,084

Up $410,452 (+15%) from 2023

Operations
Liabilities / Revenue92nd percentileNet Margin62nd percentile

Revenue

Up

$4,913,578

Up $1,582,954 (+48%) from 2023

Expenses

Up

$4,417,369

Up $1,313,802 (+42%) from 2023

Net Income

Up

$496,209

Up $269,152 (+119%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth94th percentile

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

$20M$15M$10M$5.0M$0Assets 2010: $1,021,299Liabilities 2010: $604,685Net Assets 2010: $416,6142010Assets 2011: $988,164Liabilities 2011: $277,895Net Assets 2011: $710,2692011Assets 2012: $633,190Liabilities 2012: $221,637Net Assets 2012: $411,5532012Assets 2013: $1,555,582Liabilities 2013: $569,613Net Assets 2013: $985,9692013Assets 2014: $1,271,278Liabilities 2014: $624,827Net Assets 2014: $646,4512014Assets 2015: $3,747,456Liabilities 2015: $578,206Net Assets 2015: $3,169,2502015Assets 2016: $3,020,889Liabilities 2016: $249,142Net Assets 2016: $2,771,7472016Assets 2017: $3,020,889Liabilities 2017: $249,142Net Assets 2017: $2,771,7472017Assets 2018: $1,407,692Liabilities 2018: $187,037Net Assets 2018: $1,220,6552018Assets 2019: $4,977,193Liabilities 2019: $4,185,450Net Assets 2019: $791,7432019Assets 2020: $4,979,700Liabilities 2020: $3,656,371Net Assets 2020: $1,323,3292020Assets 2021: $5,285,974Liabilities 2021: $3,463,341Net Assets 2021: $1,822,6332021Assets 2022: $11,046,622Liabilities 2022: $8,857,753Net Assets 2022: $2,188,8692022Assets 2023: $11,646,206Liabilities 2023: $8,888,574Net Assets 2023: $2,757,6322023Assets 2024: $18,643,602Liabilities 2024: $15,475,518Net Assets 2024: $3,168,0842024

Highlighted filing

2024

Assets$18,643,602
Liabilities$15,475,518
Net Assets$3,168,084
Open 2024 Filing

Operations Trend

Revenue Growth84th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2010: $1,066,980Expenses 2010: $1,496,787Net Income 2010: -$429,8072010Revenue 2011: $1,495,034Expenses 2011: $1,213,584Net Income 2011: $281,4502011Revenue 2012: $1,110,520Expenses 2012: $1,426,125Net Income 2012: -$315,6052012Revenue 2013: $2,076,439Expenses 2013: $1,502,812Net Income 2013: $573,6272013Revenue 2014: $1,807,594Expenses 2014: $2,142,311Net Income 2014: -$334,7172014Revenue 2015: $4,195,669Expenses 2015: $1,672,786Net Income 2015: $2,522,8832015Revenue 2016: $1,438,624Expenses 2016: $1,836,122Net Income 2016: -$397,4982016Revenue 2017: $1,438,624Expenses 2017: $1,836,122Net Income 2017: -$397,4982017Revenue 2018: $1,349,374Expenses 2018: $2,123,307Net Income 2018: -$773,9332018Revenue 2019: $2,475,246Expenses 2019: $2,905,041Net Income 2019: -$429,7952019Revenue 2020: $2,541,771Expenses 2020: $2,003,378Net Income 2020: $538,3932020Revenue 2021: $2,628,300Expenses 2021: $2,102,388Net Income 2021: $525,9122021Revenue 2022: $3,099,854Expenses 2022: $2,845,764Net Income 2022: $254,0902022Revenue 2023: $3,330,624Expenses 2023: $3,103,567Net Income 2023: $227,0572023Revenue 2024: $4,913,578Expenses 2024: $4,417,369Net Income 2024: $496,2092024

Highlighted filing

2024

Revenue$4,913,578
Expenses$4,417,369
Net Income$496,209
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$18,643,602
Liabilities
$15,475,518
Net assets
$3,168,084
Revenue
$4,913,578
Expenses
$4,417,369
Net income
$496,209
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$18.6$15.5$3.17$4.91$4.42$0.50
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.6$8.89$2.76$3.33$3.10$0.23
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.0$8.86$2.19$3.10$2.85$0.25
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.29$3.46$1.82$2.63$2.10$0.53
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.98$3.66$1.32$2.54$2.00$0.54
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.98$4.19$0.79$2.48$2.91$0.43
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.19$1.22$1.35$2.12$0.77
2017Summary only. Only limited summary data is available for this year.$3.02$0.25$2.77$1.44$1.84$0.40
2016Summary only. Only limited summary data is available for this year.$3.02$0.25$2.77$1.44$1.84$0.40
2015Detailed filing. Detailed filing data is available for this year.$3.75$0.58$3.17$4.20$1.67$2.52
2014Detailed filing. Detailed filing data is available for this year.$1.27$0.62$0.65$1.81$2.14$0.33
2013Detailed filing. Detailed filing data is available for this year.$1.56$0.57$0.99$2.08$1.50$0.57
2012Summary only. Only limited summary data is available for this year.$0.63$0.22$0.41$1.11$1.43$0.32
2011Summary only. Only limited summary data is available for this year.$0.99$0.28$0.71$1.50$1.21$0.28
2010Summary only. Only limited summary data is available for this year.$1.02$0.60$0.42$1.07$1.50$0.43
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.0
Gross Receipts
$14,505,013
Mission and Program Overview

Mission

Stewardship and preservation of older historical religious properties.

Support for care and full use of older religious properties as centers of congregational life and community service.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,773,386$9,012,200▲ $7,238,814
Investments in Publicly Traded Securities$9,043,435$8,579,462▼ $463,973
Cash and Non-Interest-Bearing Accounts$78,971$403,627▲ $324,656
Accounts Receivable$179,744$142,600▼ $37,144
Prepaid Expenses and Deferred Charges-$11,810-
Other Notes and Loans Receivable, Net$22,500$10,000▼ $12,500
Total Assets$11,646,206$18,643,602▲ $6,997,396
Other Assets Total$548,170$483,903▼ $64,267
Liabilities
Deferred Revenue$8,153,411$14,820,577▲ $6,667,166
Other Liabilities$584,436$498,865▼ $85,571
Accounts Payable and Accrued Expenses$150,727$156,076▲ $5,349
Total Liabilities$8,888,574$15,475,518▲ $6,586,944
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,701,847$2,867,675▲ $165,828
Net Assets With Donor Restrictions$55,785$300,409▲ $244,624
Total Net Assets Fund Balance$2,757,632$3,168,084▲ $410,452
Total Liabilities and Net Assets / Fund Balance$11,646,206$18,643,602▲ $6,997,396

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$159,596$159,596

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$340,262-▲ $43,970-$384,232
2023$293,748-▲ $46,514-$340,262
2022$342,716-▼ $48,968-$293,748
2021$35,301$300,000▲ $7,415-$342,716
2020$25,575$8,000▲ $1,726-$35,301
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
A Robert JaegerPresidentFT$240,265$17,739$258,004
Gianfranco GrandeExec Vice PrFT$195,419$7,512$202,931
Gianfranco GrandeExec Vice President-$195,419$7,512$202,931

Board Members and Trustees

NameTitle
Robin E WhitehurstChair/treasu
Barbara AbrajanoDirector
David KirwanDirector
G Edward HughesDirector
Jennifer CorreiaDirector
Jorge L HernandezDirector
Marco FedericoDirector
Mark ConstantineDirector
Mark McdonaldDirector
Most Rev Denis J MaddenDirector
Paul Edmondson EsqDirector
Rev Jennifer Baskerville-burrowsDirector
Rosa LowingerDirector
Lynn Hunt Gray EsqSecretary
David ButlerStewart
Revenue and Support

Revenue Composition

Contributions and Grants
$2,876,480
Program Service Revenue
$1,294,129
Investment Income
$742,969
Other Revenue
$0
All Other Contributions
$2,876,480
Change in Net Assets
$496,209

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded4$93,260Fair Market Value (FMV)
Total Noncash Contributions4$93,260-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,889,586
Revenue Not Reported on Financial Statements
$23,992
Revenue Not Reported on Form 990
$-85,757
Total Revenue per Audited Statements
$4,803,829
Total Revenue per Form 990
$4,913,578
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,209,546
Other Expenses$1,688,300
Grants and Similar Amounts Paid$519,523
Total Fundraising Expense$98,968
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,264,211$229,576$55,979$1,549,766
Fees for Services Other$527,226--$527,226
Grants to Domestic Orgs$519,523--$519,523
Travel$392,738$2,276$759$395,773
Current Officers, Directors, Trustees, and Key Employees$294,928$53,558$13,060$361,546
Conferences and Meetings$186,920$57,335-$244,255
Payroll Taxes$123,466$22,421$5,467$151,354
Occupancy$110,905$20,140$4,911$135,956
Other Employee Benefits$91,498$16,616$4,052$112,166
Office Expenses$83,125$12,092$8,069$103,286
Advertising$82,081--$82,081
Fees for Services Accounting$41,359$7,511$1,832$50,702
Pension Plan Contributions$28,317$5,143$1,254$34,714
Fees for Service Investment Mgmnt Fees$21,593$1,200$1,199$23,992
All Other Expenses$12,902$2,344$573$15,819
Other Expenses$10,603$1,926$470$12,999
Insurance$10,329$1,876$458$12,663
Total Functional Expenses$3,880,757$437,644$98,968$4,417,369

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,417,369
Expenses per Audited Statements$4,393,377
Total Expenses per Audited Statements$4,393,377
Expenses Not Reported on Financial Statements$23,992
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
Operating Lease Obligation$409,682
Fiscal Sponsorship$89,183
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 8B

“Each committee provides and discusses committee meeting business at the board of directors meetings. Committee meeting information is incorporated into the board of directors meeting minutes.”

Form 990, Page 6, Part VI, Line 11B

“Form 990 is reviewed by the chief operating officer, then by the president. Copies of form 990 are presented to the finance committee and then distributed to the board of directors before filing.”

Form 990, Page 6, Part VI, Line 12C

“Each voting director, officer and committee member with board delegated powers signs an annual statement that they have received, read and understood the conflict of interest policy, and that they agree to comply with it. If any information changes during the year, the director must revise their disclosure form. The board's executive committee reviews all annual statements to ensure compliance, and the board decides whether any conflicts of interest for the director exist.”

Form 990, Page 6, Part VI, Line 19

“Copies of the financial statements can be obtained through the commonwealth of pennsylvania's website. The governing documents can be requested directly from the organization.”

Filing and Contact Details

Filer

Filer Name
Partners for Sacred Places Inc
EIN
23-2560361
Phone
2155673234
Address
1700 SANSOM STREET 10TH FLR, PHILADELPHIA, PA 19103

Signing Officer

Name
Brittany Carter
Title
Director of Finance
Phone
2155673234
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
A Robert Jaeger
Formed
1989
Legal Domicile
Pa
Voting Board Members
15
Independent Board Members
15
Employees
37
Volunteers
15

Preparer

Firm
Brinker Simpson & Company LLC
Address
1400 N PROVIDENCE RD BLDG 2 STE 20, MEDIA, PA 19063
Preparer
Linda a Scafiro CPA
Phone
6105445900
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“CONSULTANTS 527,226 0 0”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization is exempt from income tax under irc section 501(c)(3), although it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the code. The organization has processes presently in place to ensure the maintenance of its tax exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions for which it has nexus; and to identify and evaluate other matters that may be considered tax positions. The organization has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements.”

Raw XML AppendixShowing 400 of 619 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/PersonNm0A ROBERT JAEGER
IRS990/Form990PartVIISectionAGrp/PersonNm1GIANFRANCO GRANDE
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IRS990/Form990PartVIISectionAGrp/PersonNm15MARK MCDONALD
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IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
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IRS990/ProgSrvcAccomActy2Grp/Desc0RESEARCH. THE ORGANIZATION HAS BEEN A RESEARCH LEADER, DEFINING AND ENERGIZING THE STUDY OF THE PUBLIC VALUE OF RELIGIOUS ASSETS WITH OUR 1999 LANDMARK STUDY, SACRED PLACES AT RISK: NEW EVIDENCE ON HOW ENDANGERED OLDER CHURCHES AND SYNAGOGUES SERVE COMMUNITIES, AND OUR 2016 STUDY, THE ECONOMIC HALO EFFECT OF SACRED PLACES, AND UPDATED WITH OUR 2022 ECONOMIC HALO EFFECT IN RURAL CHURCHES. BECAUSE OF THESE STUDIES, WHICH DOCUMENTED DOZENS OF WAYS SACRED PLACES CONTRIBUTE TO THEIR COMMUNITIES AND LOCAL ECONOMIES, THE PROGRAM ENABLES CONGREGATIONS FROM AROUND THE COUNTRY TO ADVOCATE FOR INCREASED COMMUNITY SUPPORT.
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IRS990/ProgSrvcAccomActy3Grp/Desc0RE-GRANTS. THIS PROGRAM PROVIDES CAPITAL GRANTS TO SACRED PLACES, WHICH HAVE BEEN LEVERAGED BY RECIPIENTS TO SECURE ADDITIONAL FUNDING. IN 2016, THE ORGANIZATION ESTABLISHED THE NATIONAL FUND FOR SACRED PLACES IN COLLABORATION WITH THE NATIONAL TRUST FOR HISTORIC PRESERVATION. THE NATIONAL FUND FOR SACRED PLACES IS A GRANT-MAKING AND CAPACITY-BUILDING PROGRAM TO HELP SIGNIFICANT HISTORIC SACRED PLACES SUCCESSFULLY COMPLETE MAJOR CAPITAL PROJECTS AND TO BRING GREATER ATTENTION TO THE ROLE OF SACRED PLACES IN AMERICA. IN ADDITION, PARTNERS FOR SACRED PLACES PROVIDES CAPITAL GRANTS TO CHURCHES IN CENTRAL APPALACHIA AND THE UPPER MIDWEST.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1OTHER INCOME PART II, LINE 10 DESCRIPTION: OTHER 2017: 8526. 2018: 1337. 2019: 13560. 2020: 3695. 2021: 19045.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1SUPPLEMENTAL INFORMATION
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