Civic Intelligence

St Claras Senior Services

EIN 37-6075710 • 501(c)3 • Lincoln, IL

Profile

Supporting organization for nursing home and supportive living facility

1450 Castle Manor DriveLincoln, IL 62656

n/A

Siviq Scores

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

Liabilities / Assets

76th percentile

0.50x

Higher debt load relative to assets than 76% of similar nonprofits.

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

Liabilities / Revenue

98th percentile

27.65x

Higher debt load relative to revenue than 98% of similar nonprofits.

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

Net Margin

14th percentile

-15%

Higher net margin than 14% of similar nonprofits.

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

Top Officer Pay

15th percentile

$0

Higher top officer pay than 15% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

28th percentile

-1.4%

Faster asset growth than 28% of similar nonprofits.

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

Revenue Growth

96th percentile

208%

Faster revenue growth than 96% of similar nonprofits.

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

Assets

Down

$20,333,292

Down $298,140 (-1.4%) from 2023

Liabilities

Down

$10,198,905

Down $417,852 (-3.9%) from 2023

Net Assets

Up

$10,134,387

Up $119,712 (+1.2%) from 2023

Revenue

Up

$368,812

Up $248,933 (+208%) from 2023

Expenses

Down

$424,334

Down $100,243 (-19%) from 2023

Net Income

Up

-$55,522

Up $349,176 (+86%) from 2023

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $8,782,817Liabilities 2010: $431,356Net Assets 2010: $8,351,4612010Assets 2011: $9,089,127Liabilities 2011: $7,255Net Assets 2011: $9,081,8722011Assets 2012: $9,696,138Liabilities 2012: $118,779Net Assets 2012: $9,577,3592012Assets 2013: $10,457,828Liabilities 2013: $259,336Net Assets 2013: $10,198,4922013Assets 2014: $10,260,396Liabilities 2014: $435,709Net Assets 2014: $9,824,6872014Assets 2015: $10,779,569Liabilities 2015: $555,115Net Assets 2015: $10,224,4542015Assets 2016: $13,934,866Liabilities 2016: $2,850,587Net Assets 2016: $11,084,2792016Assets 2017: $27,458,490Liabilities 2017: $15,920,215Net Assets 2017: $11,538,2752017Assets 2018: $24,251,240Liabilities 2018: $13,625,554Net Assets 2018: $10,625,6862018Assets 2019: $23,561,024Liabilities 2019: $13,851,454Net Assets 2019: $9,709,5702019Assets 2020: $23,962,004Liabilities 2020: $15,272,589Net Assets 2020: $8,689,4152020Assets 2021: $23,590,959Liabilities 2021: $14,299,612Net Assets 2021: $9,291,3472021Assets 2022: $22,307,083Liabilities 2022: $12,207,574Net Assets 2022: $10,099,5092022Assets 2023: $20,631,432Liabilities 2023: $10,616,757Net Assets 2023: $10,014,6752023Assets 2024: $20,333,292Liabilities 2024: $10,198,905Net Assets 2024: $10,134,3872024

Highlighted filing

2024

Assets$20,333,292
Liabilities$10,198,905
Net Assets$10,134,387

Operations Trend

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

$2.0M$1.0M$0-$1.0M-$2.0MExpenses 2010: $47,0432010Expenses 2011: $28,4722011Expenses 2012: $25,3212012Revenue 2013: $476,023Expenses 2013: $37,217Net Income 2013: $438,8062013Revenue 2014: $453,367Expenses 2014: $882,287Net Income 2014: -$428,9202014Revenue 2015: $450,003Expenses 2015: $39,694Net Income 2015: $410,3092015Revenue 2016: $856,284Expenses 2016: $48,397Net Income 2016: $807,8872016Revenue 2017: $459,935Expenses 2017: $116,885Net Income 2017: $343,0502017Revenue 2018: $197,337Expenses 2018: $1,211,736Net Income 2018: -$1,014,3992018Revenue 2019: $152,797Expenses 2019: $533,943Net Income 2019: -$381,1462019Revenue 2020: $173,485Expenses 2020: $504,534Net Income 2020: -$331,0492020Revenue 2021: $1,135,165Expenses 2021: $1,424,925Net Income 2021: -$289,7602021Revenue 2022: $1,069,351Expenses 2022: $1,430,681Net Income 2022: -$361,3302022Revenue 2023: $119,879Expenses 2023: $524,577Net Income 2023: -$404,6982023Revenue 2024: $368,812Expenses 2024: $424,334Net Income 2024: -$55,5222024

Highlighted filing

2024

Revenue$368,812
Expenses$424,334
Net Income-$55,522

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.3$10.2$10.1$0.37$0.42$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.6$10.6$10.0$0.12$0.52$0.40
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.3$12.2$10.1$1.07$1.43$0.36
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.6$14.3$9.29$1.14$1.42$0.29
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.0$15.3$8.69$0.17$0.50$0.33
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.6$13.9$9.71$0.15$0.53$0.38
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.3$13.6$10.6$0.20$1.21$1.01
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.5$15.9$11.5$0.46$0.12$0.34
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.9$2.85$11.1$0.86$0.05$0.81
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.8$0.56$10.2$0.45$0.04$0.41
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$10.3$0.44$9.82$0.45$0.88$0.43
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.5$0.26$10.2$0.48$0.04$0.44
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.70$0.12$9.58$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.09$0.01$9.08$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.78$0.43$8.35$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 4, 2025
Return Version
2024v5.0
Gross Receipts
$1,253,438
Mission and Program Overview

Mission

Supporting organization for nursing home and supportive living facility

Supporting organization for nursing home and supportive living facility.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$17,389,289$16,740,626▼ $648,663
Investments in Publicly Traded Securities$1,905,352$2,226,695▲ $321,343
Other Notes and Loans Receivable, Net$1,072,863$1,104,244▲ $31,381
Prepaid Expenses and Deferred Charges$22,905$20,899▼ $2,006
Cash and Non-Interest-Bearing Accounts$11,905$5,067▼ $6,838
Total Assets$20,631,432$20,333,292▼ $298,140
Other Assets Total$229,118$235,761▲ $6,643
Liabilities
Tax Exempt Bond Liabilities$10,683,223$10,246,542▼ $436,681
Accounts Payable and Accrued Expenses$27,449$15,024▼ $12,425
Other Liabilities$-93,915$-62,661▲ $31,254
Total Liabilities$10,616,757$10,198,905▼ $417,852
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,014,675$10,134,387▲ $119,712
Total Net Assets Fund Balance$10,014,675$10,134,387▲ $119,712
Total Liabilities and Net Assets / Fund Balance$20,631,432$20,333,292▼ $298,140

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$15,371,561$3,165,419$18,536,980
Equipment$527,343$1,183,247$1,710,590
Land$829,423-$829,423
Leasehold Improvements$12,299$5,271$17,570
Compensation and Service Providers

Board Members and Trustees

NameTitle
Donna BoydPresident
Isabel VidalMember
Don PeasleyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$190,625
Other Revenue
$178,187
Change in Net Assets
$-55,522

Audited Revenue Reconciliation

Revenue per Audited Statements
$332,440
Revenue Not Reported on Financial Statements
$36,372
Revenue Not Reported on Form 990
$806,353
Total Revenue per Audited Statements
$1,138,793
Total Revenue per Form 990
$368,812
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$424,334
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
Interest$357,051--$357,051
Fees for Service Investment Mgmnt Fees-$36,372-$36,372
Insurance-$27,222-$27,222
Fees for Services Accounting-$3,269-$3,269
Other Expenses-$420-$420
Total Functional Expenses$357,051$67,283$0$424,334

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,019,081
Expenses Not Reported on Form 990$631,119
Total Expenses per Form 990$424,334
Expenses per Audited Statements$387,962
Expenses Not Reported on Financial Statements$36,372
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
Due to Affiliate$162,991
LESS: UNAMORTIZED LOAN FEES$-225,652

Bond Issues

BondIssuerIssuedIssue PricePurpose
ACity of Lincoln Illinois2016-09-08$9,400,000CONSTRUCT NURSING HOME
BCity of Lincoln Illinois2017-02-01$4,680,000CONSTRUCT NURSING HOME

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$9,400,000--$188,000
B$4,680,000--$121,117

Bond Financing Compliance

No rebate due
Yes
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
No
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
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

Heritage operation group, llc independently manages st. Clara's senior services, inc. Under an agreement with st. Clara's manor, inc. And castle manor, inc., the two organizations supported by st. Clara's senior services, inc.

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

Management reviews the 990. The board reviews and approves the audit from which the 990 was prepared.

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

If there is a conflict of interest the board member will abstain from discussion/voting on the affected issues.

Form 990, Page 6, Part VI, Line 19

The documents are held at st. Clara's manor, inc's nursing home business office, which is open during normal business hours.

Filing and Contact Details

Filer

Filer Name
ST CLARA'S SENIOR SERVICES INC
EIN
37-6075710
Phone
2177351507
Address
1450 CASTLE MANOR DRIVE, LINCOLN, IL 62656

Signing Officer

Name
Donna Boyd
Title
President
Phone
2177351507
Signed
2025-08-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donna Boyd
Formed
1963
Legal Domicile
Il
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
5

Preparer

Firm
Mck Cpas & Advisors
Address
202 N PROSPECT ROAD SUITE 206, BLOOMINGTON, IL 61704
Preparer
Renee S Brucker
Phone
3098286071
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Rental expenses 631,119 rental expenses -631,119

Financial Statement Notes

Schedule D, Page 3, Part X

Note 3 to the audited financial statements reads as follows: the organization is required to file federal and state informational returns. With limited exceptions, the organization is no longer subject to income tax examination for any years earlier than 2021 for federal and state purposes. Management has performed its evaluation of all other income tax positions taken on all open informational returns and has determined that there are no positions taken that do not meet the "more likely than not" standard. Accordingly, there are no provisions for income taxes, penalties or interest receivable or payable relating to uncertain income tax positions in the accompanying financial statements.

Schedule D, Page 4, Part XI, Line 2D

RENTAL EXPENSES 631,119

Schedule D, Page 4, Part XII, Line 2D

RENTAL EXPENSES 631,119

Raw XML AppendixShowing 400 of 533 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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0ST. CLARA'S SENIOR SERVICES OWNS THE FIXED ASSETS OF ST. CLARA'S MANOR, INC,AND THE LAND ON WHICH CASTLE MANOR INC. IS LOCATED. SENIOR SERVICES ALSO PAYS ALL THE PAYROLL OF BOTH ORGANIZATIONS, WHICH IS THEN REIMBURSED BY BOTH. SENIOR SERVICES ALSO LOANS MONEY TO CASTLE MANOR AND ST. CLARA'S MANOR, AND PROVIDES NO-INTEREST LOANS AND CONTRIBUTIONS TO BOTH AS NEEDED.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1PART I, LINE 11 - ST. CLARA'S SENIOR SERVICES OWNS THE LAND ON WHICH CASTLE MANOR, INC. OPERATES. BEGINNING IN 2011 , ST. CLARA'S SENIOR SERVICES, INC. LEASED THE LAND TO CASTLE MANOR, INC. FOR 1 A YEAR UNDER A 99-YEAR OPERATING LEASE. ST. CLARA'S SENIOR SERVICES, INC. OWNS THE LAND, BUILDINGS AND EQUIPMENT USED BY ST. CLARA'S MANOR, INC. UNDER A CHARITABLE OPERATING LEASE FOR LESS THAN FAIR VALUE OF THE PROPERTY. ST. CLARA'S SENIOR SERVICES, INC. LOANED FUNDS TO CASTLE MANOR, INC. FOR OPERATIONS AND STARTUP AT A CHARITABLE RATE OF 1% INTEREST. ST. CLARA'S SENIOR SERVICES, INC. PAYS ALL EMPLOYEES OF CASTLE MANOR, INC. AND ST. CLARA'S MANOR, INC. TO TAKE ADVANTAGE OF LOWER HEALTH AND RETIREMENT BENEFIT COSTS. BOTH CASTLE MANOR, INC. AND ST. CLARA'S MANOR, INC. REIMBURSE ST. CLARA'S SENIOR SERVICES, INC. FOR ALL EMPLOYEE COSTS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION E, LINE 2A
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1SUPPLEMENTAL INFORMATION
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LESS: UNAMORTIZED LOAN FEES
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NOTE 3 TO THE AUDITED FINANCIAL STATEMENTS READS AS FOLLOWS: THE ORGANIZATION IS REQUIRED TO FILE FEDERAL AND STATE INFORMATIONAL RETURNS. WITH LIMITED EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR ANY YEARS EARLIER THAN 2021 FOR FEDERAL AND STATE PURPOSES. MANAGEMENT HAS PERFORMED ITS EVALUATION OF ALL OTHER INCOME TAX POSITIONS TAKEN ON ALL OPEN INFORMATIONAL RETURNS AND HAS DETERMINED THAT THERE ARE NO POSITIONS TAKEN THAT DO NOT MEET THE "MORE LIKELY THAN NOT" STANDARD. ACCORDINGLY, THERE ARE NO PROVISIONS FOR INCOME TAXES, PENALTIES OR INTEREST RECEIVABLE OR PAYABLE RELATING TO UNCERTAIN INCOME TAX POSITIONS IN THE ACCOMPANYING FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSES 631,119
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENTAL EXPENSES 631,119
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleD/TotalLiabilityAmt0-62661
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IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0CITY OF LINCOLN ILLINOIS CONSTRUCT NURSING HOME
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt1CITY OF LINCOLN ILLINOIS CONSTRUCT NURSING HOME
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt2CITY OF LINCOLN ILLINOIS 09/08/16
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt3CITY OF LINCOLN ILLINOIS 02/01/17
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0PURPOSE OF ISSUE DESCRIPTION
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc1PURPOSE OF ISSUE DESCRIPTION
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc2DATE REBATE COMPUTATION PERFORMED
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc3DATE REBATE COMPUTATION PERFORMED
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IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeProviderName/BusinessNameLine1Txt0HEARTLAND BANK
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeProviderName/BusinessNameLine1Txt1HEARTLAND BANK
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IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02016-09-08
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt12017-02-01
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IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt1CITY OF LINCOLN ILLINOIS
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IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0CONSTRUCT NURSING HOME
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc1CONSTRUCT NURSING HOME
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0HERITAGE OPERATION GROUP, LLC INDEPENDENTLY MANAGES ST. CLARA'S SENIOR SERVICES, INC. UNDER AN AGREEMENT WITH ST. CLARA'S MANOR, INC. AND CASTLE MANOR, INC., THE TWO ORGANIZATIONS SUPPORTED BY ST. CLARA'S SENIOR SERVICES, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT REVIEWS THE 990. THE BOARD REVIEWS AND APPROVES THE AUDIT FROM WHICH THE 990 WAS PREPARED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IF THERE IS A CONFLICT OF INTEREST THE BOARD MEMBER WILL ABSTAIN FROM DISCUSSION/VOTING ON THE AFFECTED ISSUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DOCUMENTS ARE HELD AT ST. CLARA'S MANOR, INC'S NURSING HOME BUSINESS OFFICE, WHICH IS OPEN DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4RENTAL EXPENSES 631,119 RENTAL EXPENSES -631,119
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0NURS. HOME

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