Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $3,083

• 2a · Program service revenue: CORPORATE ALLOCATION

  total $61,257,377 · related or exempt $61,257,377

• 2b · Program service revenue: MANAGEMENT FEES

  total $12,046,120 · related or exempt $12,046,120

• 2c · Program service revenue: RENTAL INCOME

  total $2,423,147 · related or exempt $2,423,147

• 3 · Investment income

  total $2,916,162 · excluded $2,916,162

• 7a · Gross sales of assets other than inventory

  other assets $1,106,950

• 7b · Less cost or other basis and sales expenses

  other assets $0

• 7c · Gain or loss

  other assets $1,106,950

• 7d · Net gain or loss

  total $1,106,950 · excluded $1,106,950

• 11a · Other revenue: MISCELLANEOUS INCOME

  total $628,512 · excluded $628,512

• 11e · Other revenue, total

  $628,512

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $4,044,236 · program services $3,729,695 · management and general $314,541

• 7 · Other salaries and wages

  total $39,554,313 · program services $39,402,855 · management and general $151,458

• 8 · Pension plan contributions

  total $2,172,659 · program services $1,986,804 · management and general $185,855

• 9 · Other employee benefits

  total $5,531,185 · program services $5,282,434 · management and general $248,751

• 10 · Payroll taxes

  total $3,056,610 · program services $3,050,718 · management and general $5,892

• 11b · Fees: legal

  total $1,069,633 · program services $179,792 · management and general $889,841

• 11c · Fees: accounting

  total $171,711 · program services $171,711

• 11g · Fees: other

  total $5,137,910 · program services $4,500,274 · management and general $637,636

• 12 · Advertising and promotion

  total $29,912 · program services $29,912

• 13 · Office expenses

  total $1,617,967 · program services $1,461,803 · management and general $156,164

• 14 · Information technology

  total $7,412,900 · program services $7,411,054 · management and general $1,846

• 16 · Occupancy

  total $2,305,537 · program services $2,018,441 · management and general $287,096

• 17 · Travel

  total $1,551,295 · program services $1,356,233 · management and general $195,062

• 19 · Conferences, conventions and meetings

  total $148,457 · program services $147,957 · management and general $500

• 20 · Interest

  total $1,275,044 · program services $578,955 · management and general $696,089

• 22 · Depreciation, depletion and amortization

  total $3,063,415 · program services $3,020,950 · management and general $42,465

• 23 · Insurance

  total $661,450 · program services $651,251 · management and general $10,199

• 24a · Other expenses: SALES TAX EXPENSE

  total $1,354,741 · program services $531,473 · management and general $823,268

• 24b · Other expenses: RECRUITING

  total $912,463 · program services $896,563 · management and general $15,900

• 24c · Other expenses: STAFF DEVELOPMENT

  total $357,789 · program services $340,420 · management and general $17,369

• 24d · Other expenses: ORG MEMBERSHIPS

  total $332,812 · program services $336,756 · management and general -$3,944

• 24e · All other expenses

  total $574,655 · program services $116,874 · management and general $457,781

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $11,639,404 · end of year $12,750,662

• 2 · Savings and temporary cash investments

  beginning of year $44,954,938 · end of year $41,676,328

• 4 · Accounts receivable

  beginning of year $43,369 · end of year $1,577,601

• 5 · Loans and receivables from officers and key people

  end of year $18,444

• 7 · Other notes and loans receivable

  beginning of year $9,029,574 · end of year $6,042,004

• 8 · Inventories for sale or use

  beginning of year $427,189 · end of year $0

• 9 · Prepaid expenses and deferred charges

  beginning of year $13,174,248 · end of year $7,733,969

• 10a · Land, buildings and equipment: cost or other basis

  $92,662,736

• 10b · Land, buildings and equipment: accumulated depreciation

  $66,922,082

• 10c · Land, buildings and equipment, net

  beginning of year $29,222,664 · end of year $25,740,654

• 12 · Investments: other securities

  beginning of year $46,815,429 · end of year $46,815,429

• 14 · Intangible assets

  beginning of year $882,844 · end of year $742,403

• 15 · Other assets

  beginning of year $11,714,297 · end of year $19,151,645

• 17 · Accounts payable and accrued expenses

  beginning of year $26,806,793 · end of year $30,892,182

• 19 · Deferred revenue

  end of year $1,809,958

• 20 · Tax-exempt bond liabilities

  beginning of year $22,686,941 · end of year $18,311,088

• 23 · Secured mortgages and notes payable

  beginning of year $10,894,919 · end of year $2,168,206

• 25 · Other liabilities

  beginning of year $27,102,900 · end of year $31,201,204

• 27 · Net assets without donor restrictions

  beginning of year $80,412,403 · end of year $77,866,501

The filer's explanations (Part III)

PART I, LINE 3

MERAKEY USA ENGAGED OUTSIDE CONSULTANTS TO REVIEW ITS COMPENSATION PRACTICES.

PART I, LINE 4B

THE FOLLOWING OFFICERS, KEY EMPLOYEES AND HIGHEST COMPENSATED EMPLOYEES PARTICIPATED IN A 457(F) NONQUALIFIED RETIREMENT PLAN IN FY2024: JOSEPH MARTZ - $ 253,607 DERRICK YACOVELLI - $ 121,250 THEODORE DALLAS - $ 115,690 LEAH PASON - $ 66,150 JILL WEITZ, ESQ. - $ 70,734 BRANDON FISHER - $ 54,626 TOM MORGAN - $ 57,600 TINNESIA SNYDER - $ 59,417 REBECCA RICHWINE - $ 55,644 ELISE TRETOLA - $ 51,354

PART I, LINE 7

SOME PERSONS LISTED ON SCHEDULE J, PART II ARE AWARDED BONUS AND INCENTIVE PAYMENTS BASED ON THEIR ACCOMPLISHMENT OF CERTAIN METRICS. THE OFFICERS AND EMPLOYEES HAVE AGREED-UPON GOALS AND METRICS FOR THE YEAR, AND IF THOSE GOALS AND METRICS ARE MET, THOSE OFFICERS AND EMPLOYEES CAN BE AWARDED ADDITIONAL COMPENSATION IN THE FORM OF A BONUS. THE BOARD IS INVOLVED IN ESTABLISHING THE RANGE OF COMPENSATION AVAILABLE AS A BONUS PAYMENT, AND ALL INCENTIVE COMPENSATION IS CONSIDERED AS PART OF TOTAL REASONABLE COMPENSATION.

PART II, COLUMN B(II)

MERAKEY USA TREATS BOTH REGULAR AND INCENTIVE COMPENSATION AS BASE COMPENSATION FOR PURPOSES OF SCHEDULE J REPORTING, AS SUCH NO AMOUNTS ARE REPORTED IN PART II, COLUMN B(II).

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• NHS III PROPERTIES LLC

  HOLDS TITLE TO PROPERTIES · PA · income $286,558 · assets $2,955,618

  Directly controlled by MERAKEY USA

• NHS AVS LLC

  HOLDS TITLE TO PROPERTIES · PA · income $0 · assets $27,978,355

  Directly controlled by MERAKEY USA

• HUMAN SERVICES HOUSING COMPANY

  HOLDS TITLE TO PROPERTIES · PA · income $596,919 · assets $14,037,476

  Directly controlled by MERAKEY USA

• CONSULTING FOR HUMAN SERVICES LLC

  CONSULTING SERVICES · PA · income $1,539,417 · assets $568,906

  Directly controlled by NORTHWESTERN ENTERPRISES INC

• MERAKEY INSURANCE SERVICES LLC

  INSURANCE CAPTIVE · DE · income $105,000 · assets $106,388

  Directly controlled by MERAKEY USA

• SERIES 1 OF MERAKEY INSURANCE

  INSURANCE CAPTIVE · DE · income $129,558 · assets $4,425,277

  Directly controlled by MERAKEY USA

• LOUTHER PLACE LP

  RENTAL REAL ESTATE · PA · income $127,049 · assets $302,732

  Directly controlled by NHS STEVENS HOUSING

• SERIES 2 OF MERAKEY INSURANCE

  INSURANCE CAPTIVE · DE · income $0 · assets $0

  Directly controlled by MERAKEY USA

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

• SENTRY MANAGEMENT SERVICES GENERAL

  REAL ESTATE HOLDING · PA

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• NORTHWESTERN ENTERPRISES INC

  C · HOLDING COMPANY · PA · 100% owned · share of income $21,212,482 · share of assets $37,526,834 · controlled entity

  Directly controlled by MERAKEY USA

• THE AMICA COMPANY

  C · INACTIVE · PA · controlled entity

  Directly controlled by NW ENTERPRISES

• NORTHWESTERN MANAGEMENT SERVICES COMPANY

  C · HOLDING COMPANY · PA · controlled entity

  Directly controlled by NW ENTERPRISES

• LIFE TREE PHARMACY SERVICES INC

  C · PHARMACY · PA · controlled entity

  Directly controlled by NW ENTERPRISES

• HOUSE NEXT DOOR INC

  C · INACTIVE · PA · controlled entity

  Directly controlled by NW ENTERPRISES

• NORTHWESTERN INTRASYSTEMS INC

  C · MANAGEMENT COMPANY · PA · 100% owned · controlled entity

  Directly controlled by MERAKEY USA

• LUMICARE INC

  C · HEALTH CONSULT · PA · controlled entity

  Directly controlled by NW ENTERPRISES

• FRESH START NOW INC

  C · RECOVERY HOUSING · PA · controlled entity

  Directly controlled by MERAKEY PHILA