Emerald Communities C O Aland Chambard
Public records show a registered, tax-exempt organization in good standing.
What it says it does
EMERALD COMMUNITIES IS A NOT-FOR-PROFIT NON-DENOMINATIONAL ORGANIZATION THAT PROVIDES LEADERSHIP AND MANAGEMENT SERVICES FOR ITS AFFILIATE ORGANIZATIONS TO CREATE AND ENHANCE LIFESTYLE OPPORTUNITIES FOR SENIORS. (CONTINUED IN SCHEDULE O)IT IS CATEGORIZED AS A TYPE III FUNCTIONALLY INTEGRATED SUPPORTING ORGANIZATION UNDER IRC SECTION 509(A)(3) THAT SUPPORTS EASTSIDE RETIREMENT ASSOCIATION (DBA: EMERALD HEIGHTS) AND HERON'S KEY.
- Income
- $11.0 million
- Spending
- $5.6 million
- Spent on programs
- 81%
- Reserves
- 34.6 months of spending
- Largest source of income
- fees for its services, 60%
- Employees
- 29
- Volunteers
- 12
- Highest pay
- $507,703, strategy officer (through may 2025)
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 90 out of 100. Higher than 88% of charities in its peer group (human services, $10m to $100m).
Reserves
35 of 35Spendable reserves would cover 34.6 months of spending.
Debt
10 of 20It owes 33% of what it owns.
Living within its means
15 of 15Income exceeded spending by 49% of income.
Income trend
15 of 15Income rose 80% on the year before.
Spending floor
15 of 1581% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 35% of charities in its peer group (human services, $10m to $100m).
Independent board
25 of 2511 of 11 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $4.5 million spent. EMERALD COMMUNITIES IS CLASSIFIED AS A TYPE III FUNCTIONALLY INTEGRATED SUPPORTING ORGANIZATION UNDER IRC SECTION 509(A)(3). IT SERVES TO PROVIDE BENEFIT TO, PERFORM THE FUNCTION OF, AND/OR ASSIST IN CARRYING OUT THE SECTION 501(C)(3) PURPOSES OF EASTSIDE RETIREMENT ASSOCIATION (DBA: EMERALD HEIGHTS) AND HERON'S KEY, WHICH INCLUDES PROVIDING, MAINTAINING AND OPERATING ONE OR MORE LIFE PLAN RETIREMENT COMMUNITIES AND OTHER FACILITIES, FOR THE SAFE AND SECURE HOUSING AND SERVICES TO ITS RESIDENTS. THE LIFE PLAN COMMUNITIES PROVIDE SERVICES AND FACILITIES TO MEET THE HEALTH, SOCIAL, SPIRITUAL AND INTELLECTUAL NEEDS OF ITS RESIDENTS IN INDEPENDENT LIVING, ASSISTED LIVING AND SKILLED NURSING.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since March 2017.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.