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Brooks-Howell Home and Givens Estates compared
Two North Carolina communities about 7 miles apart, compared from their own disclosure statements. Tinted rows are where they differ; each page tab opens the filing at the figure.
| Figure | Brooks-Howell Home | Givens Estates |
|---|---|---|
| Location | Asheville, NC | Asheville, NC |
| Filing used | 2026 statement, fiscal 2025 financesPDF | 2026 statement, fiscal 2025 financesPDF |
| Contract types | Rental, Type B (modified) | Type C (fee for service) |
| Entrance fee, one person | Not disclosed in the 2026 filing | $151,809 to $1,508,902p. 30p. 31 |
| Monthly fee, independent living | $1,773 to $4,135p. 15 | $2,859 to $5,765p. 29 |
| Refund plans | Continuing care entrance fee (non-refundable after occupancy)p. 10 | Declining Balance (0% Refundable); 50% Refundable; 90% Refundable; Range across refund plans (plan not specified)p. 173p. 30 |
| Highest guaranteed refund | Not disclosed in the 2026 filing | 90% of the feep. 173p. 30 |
| When a refund is paid | Not disclosed in the 2026 filing | When your unit is re-occupied or after 24 months, whichever is firstp. 173p. 30 |
| Days cash on hand | 112 days (FY2025, calculated)p. 76Computed by us: Brooks-Howell's cash $966,086 + investments $605,698 over 2025 expenses less depreciation ($5,110,905/365). The legally responsible entity, United Women in Faith, held $115.9M of cash and investments ($2.8M cash, $113.2M investments), of which it counts $17.8M as available after excluding donor-restricted and retirement funds; it holds the $2.694M statutory reserve (p21, p69). Operating margin not shown: the audit's $440,139 operating income (7.7% of revenue) includes $896,097 of Medicare-wing construction costs UWFaith paid and donated to Brooks-Howell as a one-time non-cash contribution (p77, p88); without it Brooks-Howell ran an operating deficit of about $456,000 (about -9.4%). | 985 days (FY2025)p. 2Debt service coverage fell to 0.53x in 2025, which the statement attributes to cash transfers made to acquire Givens Aldersgate (it was 4.4x in 2024). The 985 days does not match Section 29, which gives $63.0M of unrestricted cash and investments (about 555 days). On the Estates balance sheet it reconciles only by counting $9.6M of Special Use Funds investments (the column holding donor-restricted net assets) and $4.1M of assets limited as to use alongside cash and operating-fund investments ($111.9M, about 985 days). Cash ($10.0M) and operating-fund investments ($88.2M) alone, $98.2M, cover about 865 days of 2025 cash operating expenses ($47.76M less $6.29M depreciation). |
| Its lenders' minimum | Not disclosed in the 2026 filing | Not disclosed in the 2026 filing |
| Debt service coverage | Not disclosed in the 2026 filingComputed by us: Brooks-Howell's cash $966,086 + investments $605,698 over 2025 expenses less depreciation ($5,110,905/365). The legally responsible entity, United Women in Faith, held $115.9M of cash and investments ($2.8M cash, $113.2M investments), of which it counts $17.8M as available after excluding donor-restricted and retirement funds; it holds the $2.694M statutory reserve (p21, p69). Operating margin not shown: the audit's $440,139 operating income (7.7% of revenue) includes $896,097 of Medicare-wing construction costs UWFaith paid and donated to Brooks-Howell as a one-time non-cash contribution (p77, p88); without it Brooks-Howell ran an operating deficit of about $456,000 (about -9.4%). | 0.53x (FY2025)p. 2Debt service coverage fell to 0.53x in 2025, which the statement attributes to cash transfers made to acquire Givens Aldersgate (it was 4.4x in 2024). The 985 days does not match Section 29, which gives $63.0M of unrestricted cash and investments (about 555 days). On the Estates balance sheet it reconciles only by counting $9.6M of Special Use Funds investments (the column holding donor-restricted net assets) and $4.1M of assets limited as to use alongside cash and operating-fund investments ($111.9M, about 985 days). Cash ($10.0M) and operating-fund investments ($88.2M) alone, $98.2M, cover about 865 days of 2025 cash operating expenses ($47.76M less $6.29M depreciation). |
| Independent living occupancy | Not disclosed in the 2026 filing | 97.64% (2025)p. 23 |
| Net position | $4.0 million (FY2025)p. 76 | $133.3 million (FY2025)p. 89 |
| Whose finances | Brooks-Howell Home (stand-alone; a program of United Women in Faith); ratios for Brooks-Howell Homep. 76 | Givens Estates, Inc. (Estates columns of the audited consolidating balance sheet); ratios for Givens Estates, Inc. (provider only)p. 89 |
| Audit opinion | Unmodified (clean) opinion, Crosslin, PLLCp. 76 | Unmodified (clean) opinion, Forvis Mazars, LLPp. 89 |
| Nursing care, CMS rating | No CMS record linked | 5 of 5 (CMS overall) |
What care costs later, in each contract
Brooks-Howell Home
Rental: Monthly fee-for-service residents pay the Health Center's daily rate if they need care. Residents have priority over non-residents for Health Center beds, based on contract and availability. The Health Center is not Medicare/Medicaid certified; payment is private or long-term care insurance.p. 17
Type B (modified): Independent residents on the continuing care contract receive 14 days of Health Care per year without the daily room rate. Beyond that they pay the published per diem; certain deaconesses and missionaries may qualify for special rates.p. 19
Givens Estates
Type C (fee for service): Assisted living and nursing are fee-for-service: a resident who moves permanently gives up the residence and pays the published per diem rate instead of the monthly fee, plus ancillaries and any Level of Care Fee; a temporary stay adds the per diem to the monthly fee. Per diem health center fees are also deducted from any entrance fee refund.p. 165