Little Sisters of the Poor of the City and County of Philadelphia
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE LITTLE SISTERS OF THE POOR OF PHILADELPHIA OPERATE HOLY FAMILY HOME, A MISSION-DRIVEN LONG-TERM CARE COMMUNITY PROVIDING NURSING, RESIDENTIAL, SPIRITUAL, AND COMPASSIONATE CARE SERVICES FOR ECONOMICALLY VULNERABLE ELDERLY INDIVIDUALS OF ALL FAITH TRADITIONS IN A FAMILY-CENTERED ENVIRONMENT.
- Income
- $10.8 million
- Spending
- $6.8 million
- Spent on programs
- 81%
- Reserves
- -42.3 months of spending
- Largest source of income
- donations and private grants, 71%
- Employees
- 62
- Volunteers
- 30
- Highest pay
- $126,389, director of nursing
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
Weak: 40 out of 100.
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
5 of 20It owes 53% of what it owns.
Living within its means
15 of 15Income exceeded spending by 37% of income.
Income trend
5 of 15Income fell 22% on the year before.
Spending floor
15 of 1581% of spending went to programs and raising each dollar of donations cost 4 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
Good: 88 out of 100.
Independent board
18 of 253 of 3 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
0 of 5Reports no independent review process for its chief executive's pay.
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)
- $5.5 million spent. FOUNDED IN PHILADELPHIA IN 1869, THE LITTLE SISTERS OF THE POOR OPERATE HOLY FAMILY HOME, A CATHOLIC LONG-TERM CARE COMMUNITY, PROVIDING NURSING, RESIDENTIAL, SPIRITUAL, AND COMPASSIONATE CARE SERVICES FOR LOW-INCOME ELDERLY INDIVIDUALS OF ALL BACKGROUNDS AND FAITH TRADITIONS. THE HOME SERVES ECONOMICALLY VULNERABLE OLDER ADULTS THROUGH AN AGING-IN-PLACE APPROACH THAT ENABLES EACH RESIDENT TO REMAIN IN A FAMILIAR SETTING WHILE RECEIVING INCREASING LEVELS OF SUPPORT AS NEEDED. THE LITTLE SISTERS PROVIDE PERSON-CENTERED CARE FOCUSED ON DIGNITY, MEANINGFUL QUALITY OF LIFE, SOCIAL ENGAGEMENT, A FAMILY-CENTERED COMMUNITY SETTING, PASTORAL SUPPORT, AND COMPASSIONATE ACCOMPANIMENT THROUGH THE LATER STAGES OF LIFE. RECENT FORM 990 FINANCIAL FLUCTUATIONS REFLECT THE COMPLETION AND OCCUPANCY TRANSITIONS OF HOLY FAMILY HOME'S ONCE-IN-A-GENERATION REBUILDING AND MODERNIZATOIN PROJECT, FINALIZED IN 2025, INCLUDING SIGNIFICANT CAPITAL EXPENDITURES CONSTRUCTION-RELATED ACTIVITY, AND ASSOCIATED LONG-TERM FINANCING OBLIGATIONS. THESE FIGURES PRIMARILY REFLECT THE FINANCIAL IMPACT OF A TRANSFORMATIONAL PUBLIC-PRIVATE INVESTMENT DESIGNED TO MODERNIZE ELDERCARE SERVICES AND STRENGTHEN THE ORGANIZATION'S LONG-TERM MISSION SUSTAINABILITY, RATHER THAN INSTABILITY IN ONGOING OPERATIONS. LOCATED IN THE KINGSESSING NEIGHBORHOOD OF SOUTHWEST PHILADELPHIA, HOLY FAMILY HOME SERVES AS AN IMPORTANT COMMUNITY ANCHOR AND SOURCE OF NEIGHBORHOOD STABILITY IN AN ECONOMICALLY CHALLENGED AREA AFFECTED BY POVERTY, FOOD INSECURITY, AND HOMELESSNESS. THE ORGANIZATION'S NEWLY REBUILT AND MODERNIZED FACILITY WAS SUPPORTED THROUGH A COMBINATION OF PHILANTHROPIC AND PUBLIC INVESTMENT, RECOGNIZING BOTH THE CRITICAL NEED FOR ELDERCARE SERVICES AND THE HOME'S SIGNIFICANT ROLE IN COMMUNITY REVITALIZATION.
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? Worth knowing.
Not individually listed by the IRS as eligible, which is usual for local chapters covered by a parent organization's exemption. The master file records contributions to it as deductible.
Source: Exempt Organizations Business Master File, 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 1946.
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.