Civic Intelligence

Cornwall Manor

EIN 23-7741225 • 501(c)3 • Cornwall, PA

Profile

To provide a source of funds and maintain adequate reserves for payment of workers compensation benefits and associated claims incurred.

PO Box 125 Boyd StCornwall, PA 17016

n/A

Siviq Scores

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

Liabilities / Assets

91st percentile

0.72x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

92nd percentile

0.56x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

18th percentile

-33%

Higher net margin than 18% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

99th percentile

$254,503

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 121.4% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

27th percentile

-30%

Faster asset growth than 27% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

67th percentile

13%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$161,582

Down $69,429 (-30%) from 2023

Liabilities

Flat

$117,000

Flat from 2023

Net Assets

Down

$44,582

Down $69,429 (-61%) from 2023

Revenue

Up

$209,713

Up $24,892 (+13%) from 2023

Expenses

Up

$279,142

Up $76,008 (+37%) from 2023

Net Income

Down

-$69,429

Down $51,116 (-279%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2021: $399,665Liabilities 2021: $131,000Net Assets 2021: $268,6652021Assets 2022: $273,324Liabilities 2022: $141,000Net Assets 2022: $132,3242022Assets 2023: $231,011Liabilities 2023: $117,000Net Assets 2023: $114,0112023Assets 2024: $161,582Liabilities 2024: $117,000Net Assets 2024: $44,5822024

Highlighted filing

2024

Assets$161,582
Liabilities$117,000
Net Assets$44,582

Operations Trend

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

$400K$200K$0-$200KRevenue 2021: $150,018Expenses 2021: $156,317Net Income 2021: -$6,2992021Revenue 2022: $152,463Expenses 2022: $288,804Net Income 2022: -$136,3412022Revenue 2023: $184,821Expenses 2023: $203,134Net Income 2023: -$18,3132023Revenue 2024: $209,713Expenses 2024: $279,142Net Income 2024: -$69,4292024

Highlighted filing

2024

Revenue$209,713
Expenses$279,142
Net Income-$69,429

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$209,713
Mission and Program Overview

Mission

To provide a source of funds and maintain adequate reserves for payment of workers compensation benefits and associated claims incurred.

To provide funds and maintain adequate reserves for payment of workers compensation benefit claims

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$231,011$161,582▼ $69,429
Cap Stk Tr Prin Current Funds$114,011$114,011→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$-69,429▼ $69,429
Total Assets$231,011$161,582▼ $69,429
Liabilities
Other Liabilities$116,340$114,053▼ $2,287
Accounts Payable and Accrued Expenses$660$2,947▲ $2,287
Total Liabilities$117,000$117,000→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$114,011$44,582▼ $69,429
Total Liabilities and Net Assets / Fund Balance$231,011$161,582▼ $69,429
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jeffrey RaffaufChairman
Harry McconnellPresident & CEO
Mark OlsonVice Chairman
Gary UzelacTrustee
Jeanne D ArnoldTrustee
Lynn PhillipsTrustee
Michelle CalvertTrustee
Robert HoffmanTrustee
Thomas SiegelTrustee
William BrillTrustee
Danny Van GerpenTrustee (until 3/24)
Ellen H ArnoldTrustee (until 7/24)
Diane GriffithsSecretary
Brooke FogelVP of Finance
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$200,000
Investment Income
$7,975
Other Revenue
$1,738
Change in Net Assets
$-69,429
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$67,794
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$211,348--$211,348
Fees for Services Legal$32,261--$32,261
Fees for Services Other$25,243--$25,243
Insurance$7,704--$7,704
Fees for Services Accounting$2,586--$2,586
Total Functional Expenses$279,142$0$0$279,142
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
Contingency Reserve$68,165
Medical Reserve$26,603
Other Reserve$15,298
Legal Reserve$2,270
Lost Wages Reserve$1,717
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Per the trust agreement, cornwall manor is the sole member of the trust.

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

Cornwall manor, the sole member of the trust, has the power to appoint, remove and replace the administrator and trustee.

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

Cornwall manor, as sole member, has all the powers as stated in the trust agreement, including, but not limited to, indemnifying the trustee and administrator, exercising the functins as provided in the trust agreement, and funding the trust.

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

The president and vice president of finance perform an initial review of the form 990. After this initial review, the finance committee and the board of trustees are given the form to review and provide comments to appropriate staff prior to the return being filed with the irs.

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

Officers, trustees and committee members complete a full disclosure report (conflict of interest) on an annual basis. The full disclosure report expressly states that family and business relationships should be considered when reporting conflicts. The forms are then reviewed by the ceo for any possible conflicts. If conflicts are identified they are reported to the board of trustees for review and action, if necessary. Such actions are documented in the board minutes. Full disclosure forms are filed with the board minutes.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public. Annual audited financial statements are made available to the residents of the facility each year.

Filing and Contact Details

Filer

Filer Name
Cornwall Manor
EIN
23-7741225
Phone
7172732647
Address
PO BOX 125 BOYD ST, CORNWALL, PA 17016

Signing Officer

Name
Brooke Fogel
Title
VP of Finance
Phone
7172732647
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Harry Mcconnell
Formed
1993
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
11

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
1570 FRUITVILLE PIKE SUITE 400, LANCASTER, PA 17601
Preparer
Kerri N Bogda
Phone
7177404863
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IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0231365158
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd010
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0CORNWALL MANOR
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt026603
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt168165
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21717
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt32270
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt415298
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0MEDICAL RESERVE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CONTINGENCY RESERVE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2LOST WAGES RESERVE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3LEGAL RESERVE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4OTHER RESERVE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt0114053
IRS990ScheduleJ/AnyNonFixedPaymentsInd01
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt021052
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt11800
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0225025
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1147675
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt04410
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt04016
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt115375
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0HARRY MCCONNELL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1BROOKE FOGEL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT & CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1VP OF FINANCE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0254503
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1164850
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0COMPENSATION FOR THE EXECUTIVES IS DETERMINED BY A RELATED ENTITY, CORNWALL MANOR (EIN 23-1365158), USING COMPENSATION SURVEYS OR STUDYS AND THE APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1ALL EMPLOYEES WHOSE COMPENSATION IS REPORTED ON PART VII ARE EMPLOYEES OF THE ORGANIZATION'S RELATED ENTITY, CORNWALL MANOR. THE FOLLOWING INFORMATION PERTAINS TO THE EMPLOYEES' RESPONSIBILITIES AT CORNWALL MANOR. ANY VICE PRESIDENT OR DIRECTOR WHO IS REPORTED ON THIS SCHEDULED WOULD BE ELIGIBLE TO RECEIVE A SUPPLEMENT PAYMENT AS PART OF A BOARD APPROVED INCENTIVE PROGRAM. THE INCENTIVE PROGRAM IS BASED ON FINANCIAL AND NON-FINANCIAL GOALS SET EACH YEAR INCLUDING ACHIEVING BUDGETED OCCUPANCY IN EACH LEVEL OF CARE, MEETING LOAN COVENANT REQUIREMENTS, EXCEEDING BUDGETED OPERATING INCOME, ETC.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 7
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PER THE TRUST AGREEMENT, CORNWALL MANOR IS THE SOLE MEMBER OF THE TRUST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CORNWALL MANOR, THE SOLE MEMBER OF THE TRUST, HAS THE POWER TO APPOINT, REMOVE AND REPLACE THE ADMINISTRATOR AND TRUSTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CORNWALL MANOR, AS SOLE MEMBER, HAS ALL THE POWERS AS STATED IN THE TRUST AGREEMENT, INCLUDING, BUT NOT LIMITED TO, INDEMNIFYING THE TRUSTEE AND ADMINISTRATOR, EXERCISING THE FUNCTINS AS PROVIDED IN THE TRUST AGREEMENT, AND FUNDING THE TRUST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PRESIDENT AND VICE PRESIDENT OF FINANCE PERFORM AN INITIAL REVIEW OF THE FORM 990. AFTER THIS INITIAL REVIEW, THE FINANCE COMMITTEE AND THE BOARD OF TRUSTEES ARE GIVEN THE FORM TO REVIEW AND PROVIDE COMMENTS TO APPROPRIATE STAFF PRIOR TO THE RETURN BEING FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OFFICERS, TRUSTEES AND COMMITTEE MEMBERS COMPLETE A FULL DISCLOSURE REPORT (CONFLICT OF INTEREST) ON AN ANNUAL BASIS. THE FULL DISCLOSURE REPORT EXPRESSLY STATES THAT FAMILY AND BUSINESS RELATIONSHIPS SHOULD BE CONSIDERED WHEN REPORTING CONFLICTS. THE FORMS ARE THEN REVIEWED BY THE CEO FOR ANY POSSIBLE CONFLICTS. IF CONFLICTS ARE IDENTIFIED THEY ARE REPORTED TO THE BOARD OF TRUSTEES FOR REVIEW AND ACTION, IF NECESSARY. SUCH ACTIONS ARE DOCUMENTED IN THE BOARD MINUTES. FULL DISCLOSURE FORMS ARE FILED WITH THE BOARD MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. ANNUAL AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE RESIDENTS OF THE FACILITY EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
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 C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CORNWALL MANOR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0231365158
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SENIOR LIVING COMMUNITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 125 1 BOYD ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CORNWAL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd017016
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00

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