THE LEGACY AT NORTH AUGUSTA INC

EIN: 452857307 501(c)(3) Human Services

FREDERICK, MD

Total Revenue
$7,009,638
Total Expenses
$9,974,488
Total Assets
$24,039,136
Net Assets
$-4,969,612
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2011
Legal Domicile
VA
Principal Officer
CYNTHIA WALTERS
Phone
3013542710
Tax Period
2024-01-01 to 2024-12-31

THE LEGACY AT NORTH AUGUSTA INC, founded in 2011, is a community nonprofit in the Human Services sector that reported $7.0M in total revenue in fiscal year 2024. Expenses of $10.0M exceeded revenue, resulting in a 42% operating deficit.

Mission

THE LEGACY AT NORTH AUGUSTA, INC. IN ORDER TO FULFILL ITS CHRISTIAN MINISTRY, IS ORGANIZED FOR THE PURPOSE OF PROVIDING AN ARRAY OF OPTIONS FOR SENIORS, INCLUDING RESIDENTIAL LIVING AND HOME AND HEALTH SERVICES, WHICH ARE DESIGNED TO MEET INDIVIDUAL NEEDS.

Program Service Accomplishments

Program 1
Expenses: $8,171,363 Revenue: $6,463,858

RESIDENTIAL CARE AND ASSISTED LIVING:THE LEGACY AT NORTH AUGUSTA, A NATIONAL LUTHERAN COMMUNITY, IS LICENSED BY THE COMMONWEALTH OF VIRGINIA TO PROVIDE RESIDENTIAL CARE AND ASSISTED LIVING SERVICES...

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RESIDENTIAL CARE AND ASSISTED LIVING:THE LEGACY AT NORTH AUGUSTA, A NATIONAL LUTHERAN COMMUNITY, IS LICENSED BY THE COMMONWEALTH OF VIRGINIA TO PROVIDE RESIDENTIAL CARE AND ASSISTED LIVING SERVICES TO UP TO 135 RESIDENTS. THE LEGACY AT NORTH AUGUSTA PROVIDES SERVICES IN 121 RESIDENCES, INCLUDING 18 DEMENTIA CARE RESIDENCES.THOSE WHO REQUIRE LIVING ASSISTANCE RECEIVE SERVICES IN THE COMFORT AND SECURITY OF THEIR PRIVATE APARTMENTS. THE LEGACY AT NORTH AUGUSTA'S GOAL IS TO OPTIMIZE AND ENRICH THE LIFESTYLE OF THOSE WHO LIVE WITH ASSISTANCE BY ENSURING SUFFICIENT SUPPORT, SECURITY AND SOCIALIZATION. WE OFFER THIS CONVENIENCE BECAUSE IT IS OUR BELIEF THAT BY PRESERVING THE DIGNITY OF THOSE IN OUR CARE, WE CAN BETTER SUPPORT AND ENCOURAGE THEIR VITALITY. IN FACT, WE ARE ONE OF THE ONLY COMMUNITIES IN THE AREA THAT HELPS COUPLES STAY TOGETHER LONGER.OUR GOAL IS TO OPTIMIZE AND ENRICH THE LIFESTYLES OF THOSE WHO LIVE WITH ASSISTANCE; THUS, OUR ASSISTED LIVING AND CONNECTEDLIVING LIFE ENRICHMENT PROGRAMMING ARE TAILORED TO BETTER MEET OUT RESIDENTS' NEEDS AND COINCIDE WITH THEIR PREFERRED SCHEDULES-AN IMPORTANT CONSIDERATION. OUR RESIDENTS ENJOY CHOICES IN RESTAURANT-QUALITY DINING, EDUCATIONAL AND WELLNESS PROGRAMS, RESIDENT-LED EVENTS, AND SOCIAL OCCASIONS.OUR ASSISTED LIVING SERVICES ARE DESIGNED TO PROVIDE SUPPORT, SECURITY AND SOCIALIZATION, AND ARE TAILORED TO INDIVIDUAL NEEDS. WE PROVIDE ASSISTANCE WITH THE ACTIVITIES OF DAILY LIVING (ADLS), WHICH INCLUDE EVERYDAY TASKS SUCH AS EATING, BATHING, GETTING DRESSED, USING THE BATHROOM, SHIFTING POSITIONS OR MOVING FROM ROOM TO ROOM. WE ALSO PROVIDE MEDICATION MANAGEMENT AS WELL AS DEMENTIA PROGRAMMING. DAILY EXPERIENCES ARE TAILORED BASED UPON WHAT IS LEARNED ABOUT RESIDENTS' LIVES - PAST JOBS, HOBBIES AND RELATIONSHIPS - TO PROMOTE POSITIVE EMOTIONS WHILE MINIMIZING STRESS. AT THE LEGACY AT NORTH AUGUSTA, THOSE WHO REQUIRE LIVING ASSISTANCE ENJOY MORE FULFILLING LIFESTYLES - ALL WITH THE FREEDOM OF A MONTHLY RENT. HERE, THERE'S NO LONG-TERM CONTRACT, JUST A LONG-TERM COMMITMENT TO SUPPORT AND ENCOURAGE THEIR VITALITY.

Program 2

BENEVOLENT CARE:THE ORGANIZATION EXTENDS CHARITY CARE AND OTHER SUPPORT TO RESIDENTS WHO MEET CERTAIN CRITERIA UNDER ITS BENEVOLENT CARE POLICY AND ARE UNABLE TO PAY FOR SERVICES, AT ALL LEVELS OF...

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BENEVOLENT CARE:THE ORGANIZATION EXTENDS CHARITY CARE AND OTHER SUPPORT TO RESIDENTS WHO MEET CERTAIN CRITERIA UNDER ITS BENEVOLENT CARE POLICY AND ARE UNABLE TO PAY FOR SERVICES, AT ALL LEVELS OF CARE AS NEEDED AND WHEN APPROPRIATE WITHOUT CHARGE OR AT AMOUNTS LESS THAN ITS ESTABLISHED RATES. BECAUSE THE ORGANIZATION DOES NOT PURSUE COLLECTION OF AMOUNTS DETERMINED TO BE BENEVOLENT CARE, THESE AMOUNTS ARE NOT REPORTED AS RESIDENT SERVICE REVENUES.THE ORGANIZATION MAINTAINS RECORDS TO IDENTIFY AND MONITOR THE LEVEL OF BENEVOLENT CARE IT PROVIDES. THE ESTIMATED COSTS OF PROVIDING BENEVOLENT CARE IS BASED UPON THE DIRECT AND INDIRECT COSTS IDENTIFIED WITH SPECIFIC BENEVOLENT CARE PROVIDED. THE COST OF BENEVOLENT CARE PROVIDED FOR SENIORS AMOUNTED TO APPROXIMATELY $251,000 AND $262,000 FOR YEARS ENDED DECEMBER 31, 2024 AND 2023.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $25,655
Program Service Revenue $6,463,858
Investment Income $474,589
Other Revenue $45,536
TOTAL REVENUE $7,009,638

Expense Breakdown

Grants Paid $0
Salaries & Benefits $3,247,110
Fundraising Expenses $0
Program Expenses $8,171,363
Other Expenses $6,727,378
TOTAL EXPENSES $9,974,488

Year-over-Year Comparison

2024 2023 Change
Revenue $7,009,638 $6,813,031 +0.0%
Expenses $9,974,488 $9,588,710 +0.0%
Net Income $-2,964,850 $-2,775,679 +0.1%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
5
Independent Members
4
Employees
122
Volunteers
10

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
5
$737,607
Total Directors
5
$497,990
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
ROD RONNEBERG CHAIR 1.00
Officer Director
$0 $0 $0
LISA SHOAF VICE CHAIR 1.00
Officer Director
$0 $0 $0
BILL BIGELOW SECRETARY/TREASURER 1.00
Officer Director
$0 $0 $0
DIANE BRYANT BOARD MEMBER 1.00
Director
$0 $0 $0
CYNTHIA WALTERS PRESIDENT/CEO 7.50
Officer Director
$0 $31,093 $497,990
DONNA CASNER VICE PRESIDENT FINANCE 7.50
Officer
$0 $18,427 $239,617
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2024 $7,009,638 $9,974,488 $24,039,136 $-2,964,850
2023 $6,813,031 $9,588,710 $24,052,613 $-2,775,679
2022 $7,132,911 $9,778,725 $24,686,036 $-2,645,814
2021 $7,712,821 $8,015,879 $26,067,977 $-303,058
2020 $5,786,748 $7,480,862 $26,109,101 $-1,694,114
2019 $5,594,656 $6,267,917 $24,522,375 $-673,261
2018 $5,569,943 $6,391,098 $16,453,054 $-821,155
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