Friendship Manor Inc
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- It reported loans to or from officers, directors or other insiders.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
FRIENDSHIP MANOR, AN APPROVED FACILITY OF THE ILLINOIS BRANCH OF THE INTERNATIONAL ORDER OF THE KING'S DAUGHTERS AND SONS, IS A NOT-FOR-PROFIT, CONTINUING CARE RETIREMENT COMMUNITY PROVIDING A COMFORTABLE AND DIGNIFIED LIFESTYLE FOR MATURE, INDEPENDENT INDIVIDUALS THROUGH A CONTINUUM OF CARE PHILOSOPHY INCORPORATING INDEPENDENT LIVING, ASSISTED LIVING, MEMORY CARE AND LONG-TERM HEALTH CARE.
- Income
- $21.6 million
- Spending
- $20.8 million
- Spent on programs
- 87%
- Reserves
- -10.4 months of spending
- Largest source of income
- fees for its services, 86%
- Employees
- 401
- Volunteers
- 87
- Highest pay
- $415,449, president/ce
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 50 out of 100. Higher than 27% of charities in its peer group (human services, $10m to $100m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
5 of 20It owes 73% of what it owns.
Living within its means
15 of 15Income exceeded spending by 4% of income.
Income trend
15 of 15Income rose 10% on the year before.
Spending floor
15 of 1587% of spending went to programs and raising each dollar of donations cost 7 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 90 out of 100. Higher than 16% of charities in its peer group (human services, $10m to $100m).
Independent board
25 of 2513 of 13 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
0 of 10Reports at least one of: diversion of assets, excess benefits, loans to insiders.
Source: Form 990 for the year ending December 31, 2024, 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 (3)
- $9.4 million spent. SKILLED NURSING AND LONG-TERM CARE: THE ORGANIZATION OPERATES A 94-BED SKILLED NURSING FACILITY DOING BUSINESS AS SILVER CROSS HEALTH AND REHABILITATION PAVILION (SILVER CROSS). NO RESIDENT IS ASKED TO LEAVE SILVER CROSS DUE TO THE INABILITY TO PAY FOR SUCH SERVICES. SILVER CROSS DOES RESERVE THE RIGHT TO REQUIRE RESIDENTS WITH FINANCIAL NEEDS TO APPLY FOR FINANCIAL ASSISTANCE, EITHER PUBLIC OR PRIVATE.
- $3.1 million spent. INDEPENDENT LIVING: FRIENDSHIP MANOR IS A CONTINUING CARE RETIREMENT COMMUNITY (C.C.R.C.) WHICH INCLUDES 90 INDEPENDENT LIVING APARTMENTS AND 13 INDEPENDENT LIVING VILLAS. A FULL RANGE OF SERVICES AND AMENITIES ARE PROVIDED TO ALLOW RESIDENTS TO LIVE A COMFORTABLE AND CAREFREE LIFESTYLE INCLUDING HOUSEKEEPING, MAINTENANCE, AND EMERGENCY SUPPORT.
- $5.5 million spent. ASSISTED LIVING: AS A CONTINUING CARE RETIREMENT COMMUNITY (C.C.R.C.), FRIENDSHIP MANOR ALSO INCLUDES 62 ASSISTED LIVING UNITS AND 34 MEMORY CARE ASSISTED LIVING UNITS. A FULL RANGE OF SERVICES AND AMENITIES ARE PROVIDED TO ALLOW RESIDENTS TO LIVE A COMFORTABLE AND CAREFREE LIFESTYLE, INCLUDING MEALS, HOUSEKEEPING, MAINTENANCE, AND EMERGENCY SUPPORT. RESIDENTS ARE CLOSELY MONITORED AND ADDITIONAL ASSISTANCE IS PROVIDED BY LICENSED NURSES AND CERTIFIED NURSING ASSISTANTS WHO STAFF THIS AREA 24 HOURS A DAY. FOR MEMORY CARE, SERVICES AND AMENITIES ARE PROVIDED IN A SECURED ENVIRONMENT THAT INCLUDES A DEMENTIA CARE PROGRAM THAT EMPHASIZES COMMUNICATION, SAFETY, MANAGING BEHAVIORAL CHALLENGES, AND THE ACTIVITIES OF DAILY LIVING. ALL ARE PROVIDED WITH A LARGE DOSE OF COMPASSION.
Source: Form 990 for the year ending December 31, 2024, 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 2024.
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 July 1979.
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.