Peterborough Retirement Community At Upland Farm Inc
Peterborough Retirement Community maintains stable operations with growing assets but consistently high liabilities.
EIN: 20446675 · Peterborough, NH · NTEE: P750 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $30.9M |
| Total Expenses | $27.3M |
| Program Spending | 85% |
| CEO/Top Officer Pay | $20 |
| Net Assets | $-19,575,985 |
| Transparency Score | 70/100 |
Is Peterborough Retirement Community At Upland Farm Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Peterborough Retirement Community At Upland Farm Inc directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Peterborough Retirement Community At Upland Farm Inc
Peterborough Retirement Community At Upland Farm Inc (EIN: 20446675) is a nonprofit organization based in Peterborough, NH, classified under NTEE code P750. The organization reported total revenue of $30.9M and total assets of $106.1M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Peterborough Retirement Community At Upland Farm Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Peterborough Retirement Community At Upland Farm Inc is a large nonprofit that has been operating for 33 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 5.8%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $26.8M |
| Total Expenses | $27.3M |
| Surplus / Deficit | $-498,198 |
| Total Assets | $100.2M |
| Total Liabilities | $119.8M |
| Net Assets | $-19,575,985 |
| Operating Margin | -1.9% |
| Debt-to-Asset Ratio | 119.5% |
| Months of Reserves | 44.1 months |
Financial Health Grade: C
In 2023, Peterborough Retirement Community At Upland Farm Inc reported a deficit of $498K with expenses exceeding revenue, holds 44.1 months of operating reserves (strong position), has a debt-to-asset ratio of 119.5% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), Peterborough Retirement Community At Upland Farm Inc's revenue has grown at a compound annual growth rate (CAGR) of 5.8%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +1.9% | +1.7% | +0.3% |
| 2022 | -1.6% | +3.1% | -1.6% |
| 2021 | +4.5% | +2.2% | -1.9% |
| 2020 | +16.2% | +11.0% | +4.3% |
| 2019 | +8.2% | +7.0% | +13.1% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1993 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Peterborough Retirement Community At Upland Farm Inc with a Mission Score of 70 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, Peterborough Retirement Community At Upland Farm 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:
- The organization reported a deficit of $498K, with expenses exceeding revenue.
- Debt-to-asset ratio: 119.5%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, which is unusual for an entity of this size with revenues exceeding $20 million annually. This suggests either a fully volunteer executive leadership or that executive compensation is categorized differently within the financial statements, requiring further clarification for complete transparency.
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 Peterborough Retirement Community At Upland Farm Inc's IRS 990 filings:
- Consistently high liabilities exceeding assets across all reported periods, indicating significant debt or long-term obligations.
- 0% reported officer compensation across all filings, which is unusual for an organization of this size and could indicate a lack of transparency in executive remuneration reporting.
- Occasional operational deficits, such as in 2023 ($498,198) and 2022 ($561,355), though relatively small compared to total revenue.
Strengths
The following positive indicators were identified for Peterborough Retirement Community At Upland Farm Inc:
- Consistent and substantial revenue generation, indicating a stable operational model.
- Steady growth in assets over the past decade, reflecting investment and expansion of facilities.
- Long history of IRS 990 filings (13 filings), demonstrating a commitment to regulatory compliance and transparency in reporting.
Frequently Asked Questions about Peterborough Retirement Community At Upland Farm Inc
Is Peterborough Retirement Community At Upland Farm Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Peterborough Retirement Community At Upland Farm Inc (EIN: 20446675) some concerns. Mission Score: 70/100. 3 red flags identified, 3 strengths noted.
How does Peterborough Retirement Community At Upland Farm Inc spend its money?
Peterborough Retirement Community At Upland Farm Inc directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Peterborough Retirement Community At Upland Farm Inc tax-deductible?
Peterborough Retirement Community At Upland Farm Inc is registered as a tax-exempt nonprofit (EIN: 20446675). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Peterborough Retirement Community At Upland Farm Inc CEO make?
Peterborough Retirement Community At Upland Farm Inc's highest-compensated officer earns $20 annually. The organization reported $30.9M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Peterborough Retirement Community At Upland Farm Inc's spending goes to programs?
Peterborough Retirement Community At Upland Farm Inc directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Peterborough Retirement Community At Upland Farm Inc compare to similar nonprofits?
With a transparency score of 70/100 (Good), Peterborough Retirement Community At Upland Farm Inc is above average for NTEE category P750 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Peterborough Retirement Community At Upland Farm Inc located?
Peterborough Retirement Community At Upland Farm Inc is headquartered in Peterborough, New Hampshire and files with the IRS under EIN 20446675. It is classified under NTEE code P750.
How many years of IRS 990 filings does Peterborough Retirement Community At Upland Farm Inc have?
Peterborough Retirement Community At Upland Farm 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 $30.9M in total revenue.
Is Peterborough Retirement Community At Upland Farm Inc. financially stable given its high liabilities?
While the organization has consistently high liabilities exceeding its assets (e.g., $119,823,649 liabilities vs. $100,247,664 assets in 2023), its consistent revenue generation and asset growth suggest operational stability. The nature of these liabilities (e.g., long-term bonds for facility expansion) would need further examination to fully assess risk.
Why is officer compensation consistently reported as 0%?
The consistent reporting of 0% officer compensation across all filings is unusual for an organization of this scale. This could indicate a volunteer board and executive team, or that compensation is reported under other expense categories, which would require a deeper dive into their detailed financial statements for clarity.
How does the organization manage its operational deficits, such as the $498,198 deficit in 2023?
The organization has experienced periods of slight operational deficits (e.g., $498,198 in 2023 and $561,355 in 2022). These are relatively small compared to total revenues and could be managed through reserves, investment income, or strategic financial planning. Consistent small deficits, however, warrant monitoring.
Filing History
IRS 990 filing history for Peterborough Retirement Community At Upland Farm Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Peterborough Retirement Community At Upland Farm Inc's revenue has grown by 97.7%, moving from $13.5M to $26.8M. Total assets increased by 32.7% over the same period, from $75.6M to $100.2M. Total functional expenses rose by 123.9%, from $12.2M to $27.3M. In its most recent filing year (2023), Peterborough Retirement Community At Upland Farm Inc reported a deficit of $498K, with expenses exceeding revenue. The organization holds $119.8M in liabilities against $100.2M in assets (debt-to-asset ratio: 119.5%), resulting in net assets of $-19,575,985.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $26.8M | $27.3M | $100.2M | $119.8M | — | View 990 |
| 2022 | $26.3M | $26.8M | $100.0M | $120.8M | — | View 990 |
| 2021 | $26.7M | $26.0M | $101.7M | $123.9M | — | View 990 |
| 2020 | $25.5M | $25.4M | $103.7M | $129.1M | — | View 990 |
| 2019 | $22.0M | $22.9M | $99.3M | $121.9M | — | View 990 |
| 2018 | $20.3M | $21.4M | $87.8M | $110.1M | — | View 990 |
| 2017 | $21.1M | $20.2M | $77.8M | $97.3M | — | View 990 |
| 2016 | $19.2M | $19.8M | $77.0M | $96.9M | — | View 990 |
| 2015 | $17.9M | $19.4M | $75.2M | $95.2M | — | View 990 |
| 2014 | $17.2M | $18.8M | $75.5M | $93.7M | — | View 990 |
| 2013 | $14.1M | $16.6M | $78.1M | $93.6M | — | View 990 |
| 2012 | $12.3M | $12.5M | $82.0M | $95.3M | — | View 990 |
| 2011 | $13.5M | $12.2M | $75.6M | $81.6M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $26.8M, expenses of $27.3M, and assets of $100.2M (revenue +1.9% year-over-year).
- 2022: Revenue of $26.3M, expenses of $26.8M, and assets of $100.0M (revenue -1.6% year-over-year).
- 2021: Revenue of $26.7M, expenses of $26.0M, and assets of $101.7M (revenue +4.5% year-over-year).
- 2020: Revenue of $25.5M, expenses of $25.4M, and assets of $103.7M (revenue +16.2% year-over-year).
- 2019: Revenue of $22.0M, expenses of $22.9M, and assets of $99.3M (revenue +8.2% year-over-year).
- 2018: Revenue of $20.3M, expenses of $21.4M, and assets of $87.8M (revenue -3.7% year-over-year).
- 2017: Revenue of $21.1M, expenses of $20.2M, and assets of $77.8M (revenue +10.0% year-over-year).
- 2016: Revenue of $19.2M, expenses of $19.8M, and assets of $77.0M (revenue +7.2% year-over-year).
- 2015: Revenue of $17.9M, expenses of $19.4M, and assets of $75.2M (revenue +4.4% year-over-year).
- 2014: Revenue of $17.2M, expenses of $18.8M, and assets of $75.5M (revenue +21.4% year-over-year).
- 2013: Revenue of $14.1M, expenses of $16.6M, and assets of $78.1M (revenue +14.8% year-over-year).
- 2012: Revenue of $12.3M, expenses of $12.5M, and assets of $82.0M (revenue -9.0% year-over-year).
- 2011: Revenue of $13.5M, expenses of $12.2M, and assets of $75.6M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Peterborough Retirement Community At Upland Farm Inc:
Data Sources and Methodology
This transparency report for Peterborough Retirement Community At Upland Farm 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.