Linden Ponds Inc

Linden Ponds Inc. consistently operates at a deficit, with growing assets and liabilities.

EIN: 141849849 · Catonsville, MD · NTEE: L22 · Updated: 2026-03-28

$83.0MRevenue
$83.0MGross Revenue
$433.2MAssets
65/100Mission Score (Good)
L22
Linden Ponds Inc Financial Summary
MetricValue
Total Revenue$83.0M
Total Expenses$81.8M
Program Spending85%
CEO/Top Officer Pay$79
Net Assets$-117,722,875
Transparency Score65/100

Is Linden Ponds Inc Legit?

Some Concerns

GoodFiling Consistency
ExcellentSpending Efficiency
GoodTransparency
3 FoundRed Flags

Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →

Linden Ponds Inc directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.

About Linden Ponds Inc

Linden Ponds Inc (EIN: 141849849) is a nonprofit organization based in Catonsville, MD, classified under NTEE code L22. The organization reported total revenue of $83.0M and total assets of $433.2M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Linden Ponds Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

Organization Overview

21Years Operating
MajorSize Classification
13Years of Filings
MixedRevenue Trajectory

Linden Ponds Inc is a major nonprofit that has been operating for 21 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -1.4%.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

Total Revenue$79.1M
Total Expenses$81.8M
Surplus / Deficit$-2,703,668
Total Assets$415.4M
Total Liabilities$533.1M
Net Assets$-117,722,875
Operating Margin-3.4%
Debt-to-Asset Ratio128.3%
Months of Reserves61.0 months

Financial Health Grade: C

In 2023, Linden Ponds Inc reported a deficit of $2.7M with expenses exceeding revenue, holds 61.0 months of operating reserves (strong position), has a debt-to-asset ratio of 128.3% (high leverage).

Financial Trends

Over 13 years of filings (2011–2023), Linden Ponds Inc's revenue has declined at a compound annual growth rate (CAGR) of -1.4%.

YearRevenue ChangeExpense ChangeAsset Change
2023+37.6%+5.9%+5.8%
2022-16.5%+3.7%+7.3%
2021+5.2%+2.5%+0.2%
2020+1.2%+4.9%+0.5%
2019+9.4%-3.8%+2.0%

IRS Tax-Exempt Classification

IRS Classification Codes1200
IRS Ruling Date2005

Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.

AI Transparency Report

Linden Ponds Inc. demonstrates a consistent operational deficit over the past decade, with expenses regularly exceeding revenue. For instance, in 2023, expenses were $81,759,531 against revenues of $79,055,863, and this trend is visible across all provided filings. While the organization's assets have grown significantly from $335,411,893 in 2014 to $415,350,623 in 2023, its liabilities have also increased substantially, reaching $533,073,498 in 2023, indicating a reliance on debt financing. The NTEE code L22 suggests it operates as a continuing care retirement community, which often involves significant capital expenditures and long-term financial commitments. The consistent operational deficits raise questions about the long-term financial sustainability and the funding model. However, the absence of reported officer compensation across all filings suggests a potential for high efficiency in administrative costs related to executive pay, or that executive compensation is reported differently or not applicable in the provided data. Further investigation into the detailed expense breakdown would be necessary to fully assess spending efficiency, particularly the allocation between program services, administration, and fundraising. Given the nature of a continuing care retirement community, the financial structure often involves resident entrance fees and ongoing service fees, which may not always align perfectly with annual revenue and expense reporting in a way that immediately reflects 'profitability' in a traditional sense. The significant asset base and consistent operations over many years suggest a stable, albeit debt-reliant, organization. Transparency regarding the specific allocation of expenses beyond the high-level revenue and expense figures would enhance the understanding of its financial health.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Linden Ponds Inc with a Mission Score of 65 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

  • admin: 10%
  • programs: 85%
  • fundraising: 5%

According to IRS 990 filings, Linden Ponds Inc allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

$79.1MTotal Revenue
$81.8MTotal Expenses
$415.4MTotal Assets
$533.1MTotal Liabilities
$-117,722,875Net Assets
  • The organization reported a deficit of $2.7M, with expenses exceeding revenue.
  • Debt-to-asset ratio: 128.3%.

Executive Compensation Analysis

Officer compensation is reported as 0% across all available filings, which is unusual for an organization of this size with revenues exceeding $79 million. This suggests either that executive compensation is not reported under 'Officer Comp' in these specific filings, or that the organization has a unique compensation structure where executives are not directly compensated through this line item, potentially indicating high efficiency in this area.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Linden Ponds Inc's IRS 990 filings:

  • Consistent operational deficits (expenses exceeding revenue) across all reported years, e.g., $2.7 million deficit in 2023.
  • Significant and continuous increase in liabilities, reaching $533,073,498 in 2023, indicating high reliance on debt.
  • 0% reported officer compensation for a large organization, which is atypical and requires clarification.

Strengths

The following positive indicators were identified for Linden Ponds Inc:

  • Substantial and growing asset base, from $335,411,893 in 2014 to $415,350,623 in 2023, indicating significant infrastructure and capacity.
  • Long operational history with 13 filings, suggesting stability and established presence in the community.
  • Potential for high efficiency in executive compensation if the 0% reported figure is genuinely reflective of no direct officer pay.

Frequently Asked Questions about Linden Ponds Inc

Is Linden Ponds Inc a legitimate charity?

Linden Ponds Inc (EIN: 141849849) is a registered tax-exempt nonprofit based in Maryland. Our AI analysis gives it a Mission Score of 65/100. It has 13 years of IRS 990 filings on record. Total revenue: $83.0M. 3 red flags identified. 3 strengths noted. Financial health grade: C.

How does Linden Ponds Inc spend its money?

Linden Ponds Inc directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.

Are donations to Linden Ponds Inc tax-deductible?

Linden Ponds Inc is registered as a tax-exempt nonprofit (EIN: 141849849). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.

How much does the Linden Ponds Inc CEO make?

Linden Ponds Inc's highest-compensated officer earns $79 annually. The organization reported $83.0M in total revenue. Executive compensation data is disclosed in IRS 990 filings.

What percentage of Linden Ponds Inc's spending goes to programs?

Linden Ponds Inc directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.

How does Linden Ponds Inc compare to similar nonprofits?

With a transparency score of 65/100 (Good), Linden Ponds Inc is above average for NTEE category L22 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.

Where is Linden Ponds Inc located?

Linden Ponds Inc is headquartered in Catonsville, Maryland and files with the IRS under EIN 141849849. It is classified under NTEE code L22.

How many years of IRS 990 filings does Linden Ponds Inc have?

Linden Ponds Inc has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $83.0M in total revenue.

Why does Linden Ponds Inc. consistently report operational deficits?

The organization consistently reports expenses exceeding revenue, for example, $81,759,531 in expenses versus $79,055,863 in revenue in 2023. This trend is observed across all provided filings, suggesting a business model that may rely on other forms of income not captured as 'revenue' or a strategic financial approach that tolerates annual deficits, possibly covered by reserves or debt.

How does Linden Ponds Inc. manage its increasing liabilities?

Liabilities have steadily increased from $387,594,032 in 2014 to $533,073,498 in 2023. This growth in liabilities, alongside increasing assets, suggests significant debt financing. Understanding the terms and nature of this debt is crucial for assessing long-term financial stability.

What is the detailed breakdown of program service expenses versus administrative and fundraising costs?

The provided data does not offer a detailed breakdown of expenses beyond total revenue and expenses. A deeper analysis of the IRS 990, specifically Part IX, would be needed to determine the exact percentages allocated to program services, administrative overhead, and fundraising activities to assess spending efficiency.

Is the 0% officer compensation accurate, and if so, how are executives compensated?

The consistent reporting of 0% officer compensation across all filings for an organization with over $79 million in revenue is highly unusual. It warrants further investigation to understand if executive compensation is reported under a different category, if executives are volunteers, or if there's another explanation for this figure.

Filing History

IRS 990 filing history for Linden Ponds Inc showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Linden Ponds Inc's revenue has declined by 15.2%, moving from $93.2M to $79.1M. Total assets increased by 18.4% over the same period, from $350.8M to $415.4M. Total functional expenses rose by 14.2%, from $71.6M to $81.8M. In its most recent filing year (2023), Linden Ponds Inc reported a deficit of $2.7M, with expenses exceeding revenue. The organization holds $533.1M in liabilities against $415.4M in assets (debt-to-asset ratio: 128.3%), resulting in net assets of $-117,722,875.

YearRevenueExpensesAssetsLiabilitiesOfficer Comp. %PDF
2023 $79.1M $81.8M $415.4M $533.1M
2022 $57.5M $77.2M $392.7M $515.9M View 990
2021 $68.8M $74.4M $366.1M $462.1M View 990
2020 $65.5M $72.6M $365.5M $459.0M
2019 $64.7M $69.2M $363.7M $453.9M View 990
2018 $59.2M $71.9M $356.7M $444.0M View 990
2017 $57.4M $63.9M $355.7M $429.9M View 990
2016 $57.8M $64.2M $361.1M $428.8M View 990
2015 $55.1M $63.5M $331.5M $392.4M View 990
2014 $53.1M $63.2M $335.4M $387.6M View 990
2013 $55.0M $61.3M $340.7M $382.6M View 990
2012 $55.1M $60.2M $345.6M $369.8M View 990
2011 $93.2M $71.6M $350.8M $370.2M View 990

Year-by-Year Financial Summary

  • 2023: Revenue of $79.1M, expenses of $81.8M, and assets of $415.4M (revenue +37.6% year-over-year).
  • 2022: Revenue of $57.5M, expenses of $77.2M, and assets of $392.7M (revenue -16.5% year-over-year).
  • 2021: Revenue of $68.8M, expenses of $74.4M, and assets of $366.1M (revenue +5.2% year-over-year).
  • 2020: Revenue of $65.5M, expenses of $72.6M, and assets of $365.5M (revenue +1.2% year-over-year).
  • 2019: Revenue of $64.7M, expenses of $69.2M, and assets of $363.7M (revenue +9.4% year-over-year).
  • 2018: Revenue of $59.2M, expenses of $71.9M, and assets of $356.7M (revenue +3.0% year-over-year).
  • 2017: Revenue of $57.4M, expenses of $63.9M, and assets of $355.7M (revenue -0.6% year-over-year).
  • 2016: Revenue of $57.8M, expenses of $64.2M, and assets of $361.1M (revenue +4.8% year-over-year).
  • 2015: Revenue of $55.1M, expenses of $63.5M, and assets of $331.5M (revenue +3.8% year-over-year).
  • 2014: Revenue of $53.1M, expenses of $63.2M, and assets of $335.4M (revenue -3.6% year-over-year).
  • 2013: Revenue of $55.0M, expenses of $61.3M, and assets of $340.7M (revenue -0.2% year-over-year).
  • 2012: Revenue of $55.1M, expenses of $60.2M, and assets of $345.6M (revenue -40.9% year-over-year).
  • 2011: Revenue of $93.2M, expenses of $71.6M, and assets of $350.8M.

View Individual Filing Years

Explore detailed financial data from each IRS 990 filing year for Linden Ponds Inc:

2023 Filing 2022 Filing 2021 Filing 2020 Filing 2019 Filing 2018 Filing 2017 Filing 2016 Filing 2015 Filing 2014 Filing 2013 Filing 2012 Filing 2011 Filing

Data Sources and Methodology

This transparency report for Linden Ponds Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.

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