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Passes our checks

California Friends Homes

EIN 95-2230110 · Stanton, CA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak36 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

ROWNTREE GARDENS IS A CONTINUING CARE RETIREMENT COMMUNITY, DEDICATED TO ENHANCING OUR RESIDENTS QUALITY OF LIFE IN A STIMULATING, SECURE ENVIRONMENT. WE PROVIDE HIGH-QUALITY SERVICES INCLUDING HOUSING, NUTRITIOUS MEALS, NURSING, HOUSEKEEPING, MAINTENANCE, AND OTHER SUPPORT TO THOSE WE SERVE. OUR LEVELS OF SERVICE INCLUDE INDEPENDENT LIVING, ASSISTED LIVING, MEMORY CARE, AND SKILLED NURSING.

Income
$23.9 million
Spending
$26.0 million
Spent on programs
81%
Reserves
-2.3 months of spending
Largest source of income
fees for its services, 99%
Employees
405
Volunteers
50
Highest pay
$173,150, director of nursing

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

Weak: 36 out of 100.

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    2 of 20

    It owes 92% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 9% of income.

  • Income trend

    15 of 15

    Income rose 9% on the year before.

  • Spending floor

    15 of 15

    81% of spending went to programs and raising each dollar of donations cost 0 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: 100 out of 100.

  • Independent board

    25 of 25

    8 of 9 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or 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 (4)
  1. $11.4 million spent. SKILLED NURSING FACILITY - ROWNTREE GARDENS OFFERS 24-HOUR SKILLED NURSING CARE FOR RESIDENTS WHO NEED CONTINUOUS MEDICAL SUPERVISION AND SUPPORT WITH DAILY LIVING. OUR COMPREHENSIVE PROGRAM INCLUDES SHORT-TERM REHABILITATION, POST-ACUTE RECOVERY, AND LONG-TERM NURSING SERVICES, SOCIAL SERVICES, ACTIVITIES AND DIETARY NEEDS. ALL DELIVERED BY AN INTERDISCIPLINARY TEAM AND REGISTERED, LICENSED NURSES, THERAPISTS, AND CERTIFIED NURSING ASSISTANTS.
  2. $6.2 million spent. ASSISTED AND INDEPENDENT - ROWNTREE GARDENS OFFERS ASSISTED AND INDEPENDENT LIVING IN 167 APARTMENTS, PROVIDING SENIORS WITH FLEXIBLE SUPPORT FOR DAILY ACTIVITIES, MEALS, AND MEDICATION MANAGEMENT. OUR CONTINUUM OF CARE ENABLES RESIDENTS TO AGE IN PLACE WITHIN A SAFE, SOCIALLY ENGAGING ENVIRONMENT.
  3. $3.0 million spent. MEMORY CARE - ROWNTREE GARDENS' MEMORY CARE PROGRAM SUPPORTS RESIDENTS LIVING WITH ALZHEIMER'S DISEASE AND OTHER FORMS OF DEMENTIA IN A SAFE, NURTURING ENVIRONMENT. 50-BED SECURE UNIT, RESIDENTS RECEIVE PERSON-CENTERED CARE THAT PRIORITIZES SAFETY, CONSISTENCY, AND MEANINGFUL EMOTIONAL CONNECTION. OUR PROGRAM INTEGRATES STRUCTURED ROUTINES, SENSORY ENGAGEMENT, AND THERAPEUTIC ACTIVITIES DESIGNED TO PRESERVE DIGNITY, ENHANCE COMFORT, AND ENRICH DAILY LIFE.
  4. $344,011 spent. OTHER PROGRAM SERVICES - THIS CATEGORY INCLUDES ACTIVITIES AND SERVICES THAT SUPPORT THE OVERALL MISSION OF ROWNTREE GARDENS BUT ARE NOT SPECIFIC TO ONE LEVEL OF CARE. THESE INCLUDE ENTRANCE FEE PROGRAMS, COMMUNITY ENRICHMENT AND SPIRITUAL CARE OFFERINGS, RESIDENT WELLNESS AND RECREATIONAL PROGRAMS, AND OTHER ANCILLARY SERVICES PROVIDED TO ENSURE A HOLISTIC LIVING ENVIRONMENT FOR ALL RESIDENTS ACROSS THE CAMPUS.

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

  1. 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.

  2. 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 October 13, 2026.

  3. 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.

  4. 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.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 1969.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. 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 October 21, 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.