ELIZA JENNINGS SENIOR CARE NETWORK: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- ELIZA JENNINGS SENIOR CARE NETWORK (EIN 34-1560243)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-13
- IRS object ID
- 202641339349309129
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-13T16:49:49-07:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 341560243 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Eliza Jennings Senior Care Network | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ELIZ | BusinessNameControlTxt |
| Phone | 4405404700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 26376 John Rd | AddressLine1Txt |
| City | Olmsted Township | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44138 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kathleen Shields | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Signature | 2026-05-13 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Richard M Boyson Jr | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 26376 John Rd | AddressLine1Txt |
| City | Olmsted Township | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44138 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,351,220 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.elizajennings.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1987 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | The Eliza Jennings Senior Care Network provides management and administrative support to all facility operations in Northeast Ohio. This network's services include in-home care, adult day care, rehabilitation, independent living, assisted living and skilled nursing services. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 29 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $101,902 | TotalGrossUBIAmt |
| PY Contributions Grants | $981,439 | PYContributionsGrantsAmt |
| CY Contributions Grants | $529,706 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,677,464 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,994,788 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3,590,273 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,351,920 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$49,649 | PYOtherRevenueAmt |
| CY Other Revenue | $1,474,806 | CYOtherRevenueAmt |
| PY Total Revenue | $8,199,527 | PYTotalRevenueAmt |
| CY Total Revenue | $7,351,220 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,955,447 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,413,294 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $15,562 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,597,469 | PYOtherExpensesAmt |
| CY Other Expenses | $1,704,932 | CYOtherExpensesAmt |
| PY Total Expenses | $4,552,916 | PYTotalExpensesAmt |
| CY Total Expenses | $5,118,226 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,646,611 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,232,994 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $29,302,731 | TotalAssetsBOYAmt |
| Total Assets EOY | $35,333,254 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $25,279,379 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $28,909,627 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,023,352 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,423,627 | NetAssetsOrFundBalancesEOYAmt |
| Mission | We affirm the dignity and individual worth of older adults and their right to attain the highest possible quality of life. We strive to nurture and sustain their physical,emotional,intellectual,social and spiritual health. We are committed to having a community in which every member is equally respected, valued and empowered. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $261,318 | ExpenseAmt |
| Desc | Eliza Jennings Senior Care Network is the not-for-profit parent organization that serves older adults and oversees a range of senior living communities and services that cover the complete continuum of today's residential long-term care needs, including a continuing independent living, assisted living, skilled nursing, rehabilitation services, Alzheimer's disease and dementia care, adult day services, and home health and hospice care through affiliations in joint ventures. Eliza Jennings has grown to become one of the largest not-for-profit senior living organizations in the Greater Cleveland area, offering 628 residential and skilled units, and employing over 600 employees. We are proud to be a 14-time recipient of the NorthCoast 99 award, in recognition of being one of the 99 best places to work in Northeast Ohio. As a nationally recognized innovator and expert in aging services, Eliza Jennings Senior Care Network offers a full spectrum of memory support programming and services to older adults with Alzheimers disease and other dementias throughout its residential communities and adult day program and provides home health services through Northeast Ohio Homecare (offering skilled nursing and in-home therapy services to assist older adults who live independently in their home). The Eliza Jennings Senior Care Network is committed to offering compassionate care and support to individuals and their families who are facing advanced illness and end-of-life care decisions and offers hospice services though Northeast Ohio Hospice, geared to providing choices that sustain dignity and autonomy, while enhancing comfort and quality of life during this difficult time. The network's full spectrum of services includes:Residential Communities:*Eliza Jennings Home, the organizations flagship community operating a 126-bed nursing home that provides nursing services from respite and rehabilitative care to intermediate and skilled care. The community is both Medicare and Medicaid certified as well as licensed by the State of Ohio and certified by CMS (Centers for Medicare and Medicaid Services). Eliza Jennings was one of the organizations at the forefront of a major culture change movement called person-centered care, a philosophy focused on maximizing the quality of life for residents and perception of their need to be in an environment that more closely resembles home and promotes preference and choice. Person center care has transformed the culture of the facility.*The Renaissance is a continuing care retirement community offering independent and assisting living, and skilled nursing and rehabilitation services. This continuum includes Olmsted Assisted Living, which operates 48 assisted living apartments, Olmsted Residence Corporation which operates 176 independent living residences (villas and apartments), and Olmsted Health & Services which operates a 90-bed skilled nursing center which are all subsidiaries of Eliza Jennings Inc., the holding company.*Eliza at Chagrin Falls is a senior living facility whose assets were acquired by Eliza Jennings Inc in December of 2023. The community includes 75 traditional assisted living units, 18 memory support units, and 27 skilled nursing units (29 licenses) and provides assisted living, dementia care and skilled nursing services. *Devon Oaks is an assisted living community with 54 traditional assisted living apartments, and 12 memory support units providing services and programs for older adults needing assistance in activities of daily living. The Memory Support Unit offers specialized services for those suffering from early and mid-stage Alzheimer's disease and related dementia.Community-based services:*Acacia Place Adult Day Center, offered as an alternative to long-term residential care, helps physically and cognitively challenged older adults continue to live at home as independently as possible by providing appropriate programming and socialization on a daily basis. Acacia Place Adult Day Center offers programming Monday through Saturday.*Northeast Ohio Home Care, an affiliated joint venture, offers skilled nursing and in-home therapy services to assist older adults who live independently in their home. * Northeast Ohio Hospice, an affiliated joint venture, offers hospice services geared to providing choices that sustain dignity and autonomy, while enhancing comfort and quality of life to individuals and their families who are facing advanced illness and end-of-life care decisions. | Desc |
| Total Program Service Expenses | $261,318 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 10 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 29 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kathleen Shields | PersonNm |
| Phone | 4405404700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 26376 John Rd | AddressLine1Txt |
| City | Olmsted Township | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44138 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| Richard M Boyson Jr | |||||||
| President & CEO | 40.00 | 0.00 | Yes (X) | Yes (X) | $381,678 | $0 | $49,757 |
| Kathleen M Shields | |||||||
| CFO | 40.00 | 0.00 | Yes (X) | $216,717 | $0 | $20,602 | |
| Jennifer Griveas | |||||||
| VP of Legal | 40.00 | 0.00 | Yes (X) | $197,151 | $0 | $30,167 | |
| Sandy Skerda | |||||||
| Exec. Dir. Renaiss | 40.00 | 0.00 | $143,799 | $0 | $16,020 | ||
| Lisa Fluhart | |||||||
| Exec. Dir. Eliza J | 40.00 | 0.00 | $138,257 | $0 | $15,393 | ||
| Michael Gray | |||||||
| CIO | 40.00 | 0.00 | Yes (X) | $128,836 | $0 | $8,486 | |
| Kelly Colby | |||||||
| Exec Dir of Devon | 40.00 | 0.00 | $109,940 | $0 | $6,978 | ||
| Suzanne Cardone | |||||||
| Dir of Finance | 40.00 | 0.00 | $101,757 | $0 | $11,771 | ||
| Kimberly Hernandez | |||||||
| VP of HR | 40.00 | 0.00 | Yes (X) | $108,622 | $0 | $1,154 | |
| Richard L Fletcher | |||||||
| Trustee | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Alayne J Fodor | |||||||
| Trustee | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Glenn S Krassen | |||||||
| Secretary | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Margaret Hartney | |||||||
| Trustee | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Richard L Fox | |||||||
| Trustee | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| James Rogerson | |||||||
| Trustee | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Patricia M Scanlon | |||||||
| Trustee | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Terrie Tenk Shrock | |||||||
| Trustee | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Allen R Tracy | |||||||
| Treasurer | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Rick J Weigle | |||||||
| Trustee | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Margaret G Weitzel | |||||||
| Chair | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Hilton Young | |||||||
| Trustee | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Sheryl L Sereda | |||||||
| Trustee | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| John P Stoner | |||||||
| Trustee | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,526,757 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $160,328 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 9 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Plante & Moran PLLC | |||||
| 16060 Collections Center Dr | Chicago | IL | 60693 | Auditing | $131,712 |
| Chuck Viers | |||||
| 9133 Ashcroft Lane | Twinsburg | OH | 44087 | Consultant | $113,817 |
| Dinsmore & Shohl LLP | |||||
| PO Box 639038 | Cincinnati | OH | 45263 | Legal services | $100,531 |
| CDW Government | |||||
| 75 Remittance Drive Ste 1515 | Chicago | IL | 60675 | IT services | $101,563 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $529,706 | AllOtherContributionsAmt |
| Total Contributions | $529,706 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Management Fees | Desc |
| Total Revenue Column | $3,994,788 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,994,788 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,994,788 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,351,920 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,351,920 | RelatedOrExemptFuncIncomeAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $101,902 | GrossSalesOfInventoryAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $101,902 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $101,902 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| Invest Earnings | $655,003 | $655,003 |
| Misc reimb | $12,498 | $12,498 |
| Unrealized g/l | $695,647 | $695,647 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,756 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,756 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,372,904 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,351,220 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,719,612 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $101,902 | UnrelatedBusinessRevenueAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,119,391 | TotalAmt |
| Program Services | $100,745 | ProgramServicesAmt |
| Management And General | $1,007,452 | ManagementAndGeneralAmt |
| Fundraising | $11,194 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,812,939 | TotalAmt |
| Program Services | $126,906 | ProgramServicesAmt |
| Management And General | $1,686,033 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,763 | TotalAmt |
| Program Services | $1,663 | ProgramServicesAmt |
| Management And General | $22,100 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $265,451 | TotalAmt |
| Program Services | $18,582 | ProgramServicesAmt |
| Management And General | $246,869 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $191,750 | TotalAmt |
| Program Services | $13,422 | ProgramServicesAmt |
| Management And General | $178,328 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $136,505 | TotalAmt |
| Management And General | $136,505 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,871 | TotalAmt |
| Management And General | $11,871 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,698 | TotalAmt |
| Management And General | $95,698 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,322 | TotalAmt |
| Management And General | $20,322 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $165,697 | TotalAmt |
| Management And General | $165,697 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,723 | TotalAmt |
| Management And General | $107,723 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $759,746 | TotalAmt |
| Management And General | $759,746 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,532 | TotalAmt |
| Management And General | $19,532 | ManagementAndGeneralAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,343 | TotalAmt |
| Management And General | $72,343 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,556 | TotalAmt |
| Management And General | $65,556 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|
| Recruiting | $100,262 | $100,262 |
| Equipment Lease & Rental | $76,756 | $76,756 |
| Professional Development | $24,003 | $24,003 |
| Organizational Affiliations | $21,454 | $21,454 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,464 | TotalAmt |
| Management And General | $23,096 | ManagementAndGeneralAmt |
| Fundraising | $4,368 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,118,226 | TotalAmt |
| Program Services | $261,318 | ProgramServicesAmt |
| Management And General | $4,841,346 | ManagementAndGeneralAmt |
| Fundraising | $15,562 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $601,614 | BOYAmt |
| EOY | $681,080 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $564,764 | BOYAmt |
| EOY | $734,549 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,826 | BOYAmt |
| EOY | $44,255 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,071,671 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $879,640 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $152,765 | BOYAmt |
| EOY | $192,031 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,365,043 | BOYAmt |
| EOY | $28,262,610 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,595,719 | BOYAmt |
| EOY | $5,418,729 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,302,731 | BOYAmt |
| EOY | $35,333,254 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $363,838 | BOYAmt |
| EOY | $449,583 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,915,541 | BOYAmt |
| EOY | $28,460,044 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,279,379 | BOYAmt |
| EOY | $28,909,627 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,399,316 | BOYAmt |
| EOY | $3,632,311 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,624,036 | BOYAmt |
| EOY | $2,791,316 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,023,352 | BOYAmt |
| EOY | $6,423,627 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,302,731 | BOYAmt |
| EOY | $35,333,254 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,232,994 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $167,281 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $341,393 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $404,529 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $371,100 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $981,439 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $529,706 | CurrentTaxYearAmt |
| Total | $2,628,167 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $341,393 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $404,529 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $371,100 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $981,439 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $529,706 | CurrentTaxYearAmt |
| Total | $2,628,167 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $0 | SubstantialContributorsTotAmt |
| Public Support Total170 | $2,628,167 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $134,635 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | -$2,133,427 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $721,219 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $585,895 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | -$216,800 | CurrentTaxYearAmt |
| Total | -$908,478 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $1,719,689 | TotalSupportAmt |
| Public Support CY170 | 1.00000 | PublicSupportCY170Pct |
| Public Support PY170 | 1.00000 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $616,767 | OtherCostOrOtherBasisAmt |
| Depreciation | $432,336 | DepreciationAmt |
| Book Value | $184,431 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $454,904 | OtherCostOrOtherBasisAmt |
| Depreciation | $447,304 | DepreciationAmt |
| Book Value | $7,600 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $192,031 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (6 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Assets held def'd comp | $266,874 |
| Beneficial interest in perpetual trusts | $2,774,052 |
| Intercompany accts rec | $1,598,919 |
| Invest in Transcend Captive | $20,000 |
| Rounding | $1 |
| Security collateral for Transcend Insur | $37,658 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $5,418,729 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Def Comp Liability | $266,874 |
| Intercompany | $28,193,170 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $28,460,044 | TotalLiabilityAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | Yes (true) | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | Yes (true) | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|---|
| Jennifer Griveas | |||||
| VP of Legal | $180,551 | $16,600 | $13,053 | $17,114 | $227,318 |
| Kathleen M Shields | |||||
| CFO | $214,217 | $2,500 | $14,592 | $6,010 | $237,319 |
| Lisa Fluhart | |||||
| Exec. Dir. Eliza J | $132,957 | $5,300 | $9,383 | $6,010 | $153,650 |
| Richard M Boyson Jr | |||||
| President & CEO | $315,678 | $66,000 | $31,928 | $17,829 | $431,435 |
| Sandy Skerda | |||||
| Exec. Dir. Renaiss | $135,399 | $8,400 | $10,010 | $6,010 | $159,819 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 6b: Explanation of organization compensation contingent on net earnings from related or | FormAndLineReferenceDesc |
| Explanation | Bonus programs apply to select individuals shown in Form 990, Part VII, Section A line 1a. Criteria is based on actual versus budgeted financial performance and other non financial criteria. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| County of Cuyahoga Ohio | ||||||||
| A | 346000817 | 23226MAH4 | 2022-06-30 | $48,805,000 | Refund prior bond issues | false | false | false |
| Ohio Higher Educational F | ||||||||
| B | 346849674 | 2023-12-29 | $20,000,000 | Financing acquisition of asset | false | false | false | |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | Total ProceedsTotalProceedsAmt | Refunding EscrowRefundingEscrowAmt | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|
| A | $48,805,000 | $48,805,000 | Yes (true) | false | Yes (true) | Yes (true) |
| B | $20,000,000 | false | false | Yes (true) | Yes (true) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|
| A | false | false | false | false | Yes (true) | false | Yes (true) |
| B | false | false | false | false | Yes (true) | false | Yes (true) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Exception To RebateExceptionToRebateInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|
| A | false | Yes (true) | false | |
| B | false | Yes (true) | false | Yes (true) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (true) |
| B | Yes (true) |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part VI | FormAndLineReferenceDesc |
| Explanation | The $48,805,000 County of Cuyahoga, Ohio Health Care and Independent Living Facilities Refunding Revenue Bonds, Series 2022A and 2022B (Eliza Jennings Senior Care Network) (the Bonds) were issued for the purpose of (a) currently refunding two prior bond issues which were originally issued to finance assisted living, senior care, health center and/or independent living facilities as follows: (i) the Issuers Health Care and Independent Living Facility Variable Rate Revenue Bonds, Series 2017(Eliza Jennings Senior Care Network Project) (the Series 2017 Bonds"), and (ii) the Issuers Health Care Facilities Variable Rate Revenue Bonds, Series 2021 (Eliza Jennings Senior Care Network Project) (the Series 2021 Bonds) (b) fund construction of a new Assisted Living Facility (c) establish a debt service reserve fundThe $20,000,000 Ohio Higher Educational Facility Commission Health Care Facilities Revenue Bonds, Series 2023 (Eliza at Chagrin Falls Project), were issued for the purpose of financing the acquisition of the assets of a facility providing skilled nursing and assisted living services. The outstanding debt for all the bank held bonds is reported on Form 990 for Eliza Jennings Inc., an organization related through common ownership. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, Line 11b | The return and accompanied schedules and statements are prepared by the Accounting Department and initially reviewed by the CFO. The Finance Committee has reviewed draft versions of the returns over the years, and is annually provided a high level summary of any changes before the returns are finalized. A final copy of Form 990, including all schedules, is provided to the Board of Trustees via a Trustee website; and then filed electronically with the IRS. Scope of review will be on material compliance issues. |
| Form 990, Part VI, Section B, Line 12c | The conflict of interest policy is updated and monitored annually to ensure strict compliance by the governing body and Board of Trustees. Annually, the conflict of interest questionnaire is circulated to all Trustees, Officers, Directors, Administrators and Managers. The questionnaires asks members to divulge entities in which they have a direct personal financial interest and the nature and extent of that interest; as well as their awareness of any existing contract or transaction between the corporation and themselves or any other entity in which they have a direct personal financial interest. Additionally, the agenda for each Board meeting includes discussion regarding any new conflicts of interest. In the event a conflict arises, the conflicted individual is not permitted to vote on the matter or participate in the discussion. A person independent of the individual will make decisions about the transaction. The discussions and decision are documented in the organization's Minutes. |
| Form 990, Part VI, Section B, Line 15b | Compensation decisions for all Officers and Key Employees listed in Part VII are determined by their immediate supervisor and documented in their personnel file after a formal evaluation process and review of comparability data published in salary guides as well as Leading Ages (a senior living trade association) CEMO survey which studies executive compensation. Detailed salary information is also included in the annual budgets which are approved by the Board of Trustees. Compensation for the CEO is determined by a Board Compensation Committee via a formal evaluation process which includes goals determined mutually by the Board of Trustees and the CEO at the beginning of each year. Leading Ages annual CEMO survey is also used as a benchmark in determining the CEOs compensation. The full Board of Trustees (without the CEO present), determines the final compensation following its deliberation of the amount recommended by the Board Compensation Committee. |
| Form 990, Part VI, Section C, Line 19 | Tax returns can be retrieved at www.guidestar.com and financial statements and other continuing disclosure information are reported quarterly to stakeholders and posted on the Electronic Municipal Market Access (EMMA) website at emma.msrb.org. |
| Form 990, Part XI, Line 9 | Forgiveness of Intercompany Debt = $0 |
| Form 990, Part XI, Line 9 | Increase in Net Assets With Donor Restriction = $167280 |
| Form 990, Part XI, Line 9 | Rounding = $1 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (6 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| Eliza Jennings Home | ||||||||||
| 10603 Detroit Avenue | Cleveland | OH | 44102 | 341166722 | Nursing care community | OH | 501 (c)(3) | 9 | Yes | Yes (true) |
| Eliza Jennings Inc | ||||||||||
| 26376 John Road | Olmsted Township | OH | 44138 | 341507703 | Management and admin services to related parties | OH | 501 (c)(3) | 9 | Yes | Yes (true) |
| Olmsted Assisted Living Corp | ||||||||||
| 26376 John Road | Olmsted Township | OH | 44138 | 341833994 | Assisted living community | OH | 501 (c)(3) | 9 | yes | Yes (true) |
| Olmsted Health & Services | ||||||||||
| 26376 John Road | Olmsted Township | OH | 44138 | 341560247 | Nursing care community | OH | 501 (c)(3) | 9 | Yes | Yes (true) |
| Olmsted Residence Corp | ||||||||||
| 26376 John Road | Olmsted Township | OH | 44138 | 341560249 | Independent living homes | OH | 501 (c)(3) | 9 | Yes | Yes (true) |
| Devon Oaks | ||||||||||
| 2345 Crocker Road | Westlake | OH | 44145 | 341927224 | Assisted living & Adult day services | OH | 501(C)(3) | 9 | Yes | Yes (true) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (true) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (true) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (true) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (true) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (true) | TransferFromOtherOrgInd |