2024-03-05T09:21:27-06:00 2023-06-30 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2022-07-01 581416841 LENBROOK SQUARE FOUNDATION INC % LESLIE DOVE LENB 4042333000 3747 PEACHTREE ROAD NE ATLANTA GA 30319 Leslie Dove CFO/VP OF FINANCE 4042333000 2024-02-15 true Leslie Dove XXX-XX-XXXX MARC A AZAR P91739349 4048746244 2024-02-15 2 2022 2023-04-26 12:10:37Z CHRISTOPHER KEYSOR CEO 3747 PEACHTREE ROAD NE ATLANTA GA 30319 58136066 false X www.lenbrook-atlanta.org X 1980 GA To enable our residents to enjoy the gifts of independence, good health, and personal fulfillment to the fullest extent possible through Lenbrook's many programs and services. 12 12 501 0 2097826 0 3253753 741488 40812497 47381091 1979062 1707223 32893 42916 46078205 49872718 22998 66777 0 0 21390602 24353550 0 0 2436865 25955087 27709934 47368687 52130261 -1290482 -2257543 291448667 288832262 379817566 379484834 -88368899 -90652572 X MISSION: TO ENABLE OUR RESIDENTS TO ENJOY THE GIFTS OF INDEPENDENCE, GOOD HEALTH, AND PERSONAL FULFILLMENT TO THE FULLEST EXTENT POSSIBLE THROUGH LENBROOK'S MANY PROGRAMS AND SERVICES. VISION: TO BE RECOGNIZED AS THE MOST DESIRABLE SENIOR LIVING COMMUNITY IN THE SOUTHEAST. LENBROOK STRIVES TO LEAD THE WAY BY PROVIDING OUTSTANDING RESIDENT SERVICES AND AWARD WINNING FACILITIES UNIQUELY ALIGNED TO ENRICH AND FULFILL THE DIVERSE NEEDS OF A VIBRANT ADULT COMMUNITY IN ONE ELEGANT SETTING. false false 44137832 66777 45326181 GENERAL OPERATION OF CONTINUING CARE FACILITY PROVIDING HOUSING AND SERVICES FOR THE ELDERLY, AVERAGING 545 RESIDENTS PER DAY. THE COMMUNITY INCLUDES A 17-STORY BUILDING CONTAINING 209 RESIDENTIAL UNITS, 16 PERSONAL CARE UNITS, A 24-STORY BUILDING CONTAINING 140 RESIDENTIAL UNITS AND A 60-BED SKILLED NURSING CARE UNIT, A 5-STORY BUILDING CONTAINING 39 RESIDENTIAL UNITS AND 14 RESIDENCES IN 3 SEPARATE VILLAS, ALONG WITH VARIOUS ADMINISTRATIVE, DINING AND RECREATIONAL AMENITIES. . 44137832 true true false false false false false false false true true false false false true true false true false false false false false false false false false true true true true false false false false false false false true false false false false false false true true false false false true 66 0 true 501 true true true false false false false false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true true true false GA X LESLIE DOVE 4042333000 3747 PEACHTREE RD NE ATLANTA GA 30319 X CHRISTOPHER M KEYSOR PRESIDENT/CEO 40.0 0.0 X 590968 0 106366 LESLIE A DOVE VP OF FINANCE/CFO 40.0 0.0 X 377568 0 63600 FELICIA SVEDA COO 40.0 0.0 X 353475 0 72508 DAVID A RAST DIR OF HUMAN RESOURCES 40.0 0.0 X 226599 0 4584 ALLISON B PERRY VP OF SALES/MKTG 40.0 0.0 X 204446 0 24092 NETTIE R THRASH VP HEALTH SVCS 40.0 0.0 X 190341 0 32374 MICHAEL C MCDANIEL SPEC DIR OF CONSTRUCTION PROJ 40.0 0.0 X 168393 0 28964 JOHN CLARK NURSING HOME ADMINISTRATOR 40.0 0.0 X 154735 0 22547 CHINIQUA L CARTER DIRECTOR OF NURSING 40.0 0.0 X 143429 0 26032 JOE GOODWIN VP COMMUNITY SERVICES 40.0 0.0 X 149075 0 9503 JERRY WARSHAW CHAIR 5.0 0.0 X 6000 0 0 SHARI CAMPBELL LOTZ VICE CHAIR 2.0 0.0 X 6000 0 0 RICHARD E ALCALA DIRECTOR 2.0 0.0 X 6000 0 0 CAROLINE DUFFY DIRECTOR 1.0 0.0 X 6000 0 0 RICHARD O GROVES DIRECTOR 1.0 0.0 X 6000 0 0 LOUIS M RAWLS III DIRECTOR 2.0 0.0 X 6000 0 0 KAREN K RENNER DIRECTOR 2.0 0.0 X 6000 0 0 GERALD M SWIACKI DIRECTOR 5.0 0.0 X 6000 0 0 SARAH BATTS DIRECTOR (BEGINNING 7/1/22) 1.0 0.0 X 2500 0 0 HUANBIAO MO DIRECTOR (BEGINNING 7/01/22) 1.0 0.0 X 2500 0 0 PHILIP SEARLES DIRECTOR (BEGINNING 7/1/22) 1.0 0.0 X 2500 0 0 JEROME RUSSELL DIRECTOR (BEGINNING 10/1/22) 1.0 0.0 X 1000 0 0 2615529 0 390570 22 false true false HEALTHPRO HERITAGE LLC PO BOX 69268 BALTIMORE MD 21264 THERAPY/REHAB SVCS 880379 PICO VOLT 257 E MONTGOMERY ST VILLA RICA GA 30180 ELECTRICAL MAINT 485725 PRN PO BOX 52545 ATLANTA GA 30355 CONTRACT NURSING 330052 THW DESIGN 2100 RIVEREDGE PKWY STE 900 ATLANTA GA 30328 ARCHITECTS 286037 RELISH MARKETING 235 PONCE DE LEON PLACE STE M-310 DECATUR GA 30030 INTEGR MKT DESIGN 268865 14 741488 741488 MONTHLY SVC FEE 623000 26768085 26768085 HEALTH CARE REVENUE 623000 8514918 8514918 DEFD REVENUE FROM ADV FEES 623990 4924389 4924389 MEAL REVENUE 623000 3803888 3803888 HOME CARE SERVICES REVENUE 623000 2097826 2097826 1271985 1271985 47381091 1339918 1339918 0 0 0 0 0 8630653 8025146 238202 605507 -238202 367305 367305 0 0 0 0 0 0 0 0 0 MISCELLANEOUS REVENUE 623000 42916 42916 42916 49872718 45326181 2097826 1707223 9500 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ENDOWMENT FUNDS ARE USED TO ENHANCE RESIDENT ENGAGEMENT AND QUALITY OF LIFE. THEY MAY ALSO BE USED FOR ASSOCIATE EDUCATION AND HARDSHIP. ASC 740 LENBROOK IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. LENBROOK'S WHOLLY-OWNED SUBSIDIARY, MENDERS, PAYS INCOME TAXES BASED ON REPORTED INCOME BEFORE INCOME TAXES. MANAGEMENT HAS DETERMINED THAT A PROVISION OR LIABILITY FOR INCOME TAXES IS NOT SIGNIFICANT THROUGH JUNE 30, 2023. . THE FOUNDATION ANNUALLY EVALUATES ALL FEDERAL AND STATE INCOME TAX POSITIONS. THIS PROCESS INCLUDES AN ANALYSIS OF WHETHER THESE INCOME TAX POSITIONS THE FOUNDATION TAKES MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION UNDER THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS CODIFICATION. IN THE NORMAL COURSE OF BUSINESS, THE FOUNDATION IS SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE TAXING AUTHORITIES. IN GENERAL, THE FOUNDATION IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR THE TAX YEARS ENDING BEFORE JUNE 30, 2020. true BACKPACK BUDDIES OF METRO ATLANTA 2480 JETT FERRY RD STE 520 DUNWOODY GA 30338 880684867 501( c)3 9500 PROVIDE WEEKEND MEALS TO CHILDREN: TO SUPPORT THE MISSION OF THE BACKPACK BUDDIES OF METRO ATLANTA ORGANIZATION. TO PROVIDE WEEKEND MEALS TO FOOD-INSECURE CHILDREN IN METRO ATLANTA TO ENHANCE THEIR MENTAL AND PHYSICAL HEALTH AS WELL AS THEIR ABILITY TO LEARN. 1 0 ASSOCIATE EDUCATION 9 18860 ASSOCIATE HARDSHIP 10 38417 SCH I, PART I, LINE 2 ASSOCIATE EDUCATION AND ASSOCIATE HARDSHIP GRANTS: Associates must complete an application and eligibility review process. A committee of residents and staff/management approve the application. Funds are generally released directly to the educational institution or the vendor but under certain circumstances will be released to the individual to cover obligations. Resident Benevolence Grants: the CFO reviews and updates the resident's financial profile. The grant must be approved by the Board. Funds are transferred internally rather than released to the resident. X X X X X true true false false false false false true false CHRISTOPHER M KEYSOR PRESIDENT/CEO 406817 0 184151 0 0 0 91100 0 22985 0 705053 0 0 0 LESLIE A DOVE VP OF FINANCE/CFO 280355 0 97213 0 0 0 63600 0 2790 0 443958 0 0 0 FELICIA SVEDA COO 259469 0 94006 0 0 0 72508 0 1991 0 427974 0 0 0 NETTIE R THRASH VP HEALTH SVCS 150653 0 39688 0 0 0 23893 0 11475 0 225709 0 0 0 MICHAEL C MCDANIEL SPEC DIR OF CONSTRUCTION PROJ 129516 0 38877 0 0 0 3520 0 27863 0 199776 0 0 0 DAVID A RAST DIR OF HUMAN RESOURCES 121449 0 35050 0 70100 0 4584 0 1662 0 232845 0 0 0 ALLISON B PERRY VP OF SALES/MKTG 155231 0 49215 0 0 0 24092 0 1897 0 230435 0 0 0 JOHN CLARK NURSING HOME ADMINISTRATOR 132235 0 22500 0 0 0 1486 0 22604 0 178825 0 0 0 JOE GOODWIN VP COMMUNITY SERVICES 126462 0 22613 0 0 0 2447 0 7056 0 158578 0 0 0 CHINIQUA L CARTER DIRECTOR OF NURSING 128929 0 14500 0 0 0 3008 0 23024 0 169461 0 0 0 SCHEDULE J, PART I, LINE 4A DAVID A. RAST RECEIVED $70,100 SEVERANCE DURING THE YEAR. THIS AMOUNT IS LISTED ON SCHEDULE J, PART II, LINE 6, COL BIII AS "OTHER REPORTABLE COMPENSATION." SCHEDULE J, PART 1, LINE 4B THE BOARD APPROVED FUNDING A DEFERRED COMPENSATION PLAN TO CERTAIN EMPLOYEES UNDER INTERNAL REVENUE CODE SECTION 457(F). THIS PLAN IS IN PLACE TO RETAIN INDIVIDUALS KEY TO THE SUCCESSFUL OPERATIONS OF THE ORGANIZATION. THE PLAN IS FUNDED ANNUALLY AND GRANTS VEST TO THE EMPLOYEE OVER A PERIOD OF THREE YEARS OR AS OF A SET DATE. AS THE GRANTS ARE FUNDED, THE FUNDED AMOUNT IS REPORTED AS NON-TAXABLE DEFERRED COMPENSATION ON FORM 990. TAXABLE COMPENSATION IS REPORTED TO THE EMPLOYEE ON FORM W-2 AND ON FORM 990 AS BALANCES IN THE PLAN VEST. CONTRIBUTIONS FOR THE CALENDAR YEAR 2022 TOTALED $250,000, BRINGING THE CUMULATIVE 3-YEAR TOTAL CONTRIBUTIONS TO THE PLAN TO $700,000. NO AMOUNTS VESTED DURING FYE 6/30/2023. SCHEDULE J, PART I, LINE 7 COMPENSATION-NON-FIXED PAYMENTS: THE ORGANIZATION PAID A BONUS TO CERTAIN OFFICERS AND HIGHLY COMPENSATED INDIVIDUALS REPORTED ON FORM 990, PART VII, SECTION A. A RES CARE FACIL FOR THE ELDERLY AUTH FULTON CTY GA 521374290 360058EW7 2016-10-20 95252980 SEE PART VI false false false A 11160000 0 95950572 5827757 0 0 1657704 0 0 306680 88158430 0 2009 true true true true A false true true true false 0.00200 0.00070 0.00270 false false false true A false false false true false false 0 false 0 false true A true SCHEDULE K, PARTS I A PART I, LINE A: ISSUER NAME RESIDENTIAL CARE FACILITIES FOR THE ELDERLY AUTHORITY OF FULTON COUNTY (GEORGIA) COL. F: DESCRIPTION OF PURPOSE -CURRENTLY REFUND THE ORGANIZATION'S 2006A BONDS ISSUED ON 12/13/2006, AND ADVANCE REFUND THE ORGANIZATION'S 2006B BONDS ISSUED ON 12/13/2006. SCHEDULE K, PART II, LINE 3 PART II, LINE 3: TOTAL PROCEEDS OF ISSUE AS OF 6/30/2023 ARE SALE PROCEEDS PLUS INVESTMENT PROCEEDS EARNED ON THE CURRENT REFUNDING ESCROW AND THE ADVANCE REFUNDING ESCROW AND TRANSFERRED PROCEEDS FROM THE DEBT SERVICE RESERVE FUND FOR THE 2006 BONDS, WHICH WERE USED TO REFUND THE 2006 BONDS. SCHEDULE K, PART III, LINE 2 THE ORGANIZATION HAS A SALON SERVICES AGREEMENT WITH A BEAUTY SALON PROVIDER. THE APPROXIMATE SPACE OCCUPIED BY THE PROVIDER RELATIVE TO THE TOTAL BOND-FINANCED PROPERTY IS LESS THAN 0.2% AND HAS BEEN ACCOUNTED FOR ON LINE 4 OF PART III. SCHEDULE K, PART III, LINE 3A THE ORGANIZATION HAS DETERMINED THAT ITS MANAGEMENT OR SERVICE CONTRACTS MEET THE APPLICABLE SAFE HARBOR. SCHEDULE K, PART III, LINE 5 A WHOLLY-OWNED LIMITED LIABILITY COMPANY OF THE ORGANIZATION, WHICH IS A DISREGARDED ENTITY ENGAGED IN UNRELATED BUSINESS ACTIVITY, USES A SMALL SPACE WITHIN THE FACILITY. SCHEDULE K, PART III, LINE 9, PART V THE ORGANIZATION ADOPTED WRITTEN SPECIFIC MANAGEMENT PRACTICES AND PROCEDURES TO ENSURE THE POST-ISSUANCE COMPLIANCE OF ITS TAX-EXEMPT BOND LIABILITIES ON 12/4/2013 AND UPDATED THE PROCEDURES ON 10/1/2016. SCHEDULE K, PART IV, LINE 2C A REBATE COMPUTATION WAS PERFORMED ON SEPTEMBER 22, 2021. SUBSTANTIAL CONTRIBUTOR INDEPENDENT CONTRACTOR 2883526 SERVICES, FOOD false FORM 990 REVIEW PROCESS-FORM 990, PART VI, SEC B, LINE 11A THE ORGANIZATION'S FORM 990 IS REVIEWED BY THE CFO, CEO, ACCOUNTING DIRECTOR AND MEMBERS OF THE FINANCE COMMITTEE. CHANGES ARE MADE, IF APPLICABLE, AND A COPY OF THE REVIEWED FORM 990 IS DISTRIBUTED TO BOARD MEMBERS PRIOR TO FILING. CONFLICT OF INTEREST POLICY-FORM 990, PART VI, SEC B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY WHICH DEFINES A CONFLICT OF INTEREST, EXPLAINS HOW DISCLOSURE OF POTENTIAL CONFLICTS SHOULD BE FACILITATED AND THE PROCEDURES TO MANAGE CONFLICTS. ANNUALLY, BOARD MEMBERS ARE REQUIRED TO REAFFIRM IN WRITING THEIR INTEREST TO CONTINUE ON THE BOARD AND THEIR KNOWLEDGE OF OUR CONFLICT OF INTEREST POLICY AND RECUSAL FORM IF THEY PERCEIVE THEY MAY HAVE A POTENTIAL CONFLICT. COMPENSATION POLICY-FORM 990, PART VI, SEC B, LINE 15A AND 15B THE ORGANIZATION HAS A COMPENSATION POLICY FOR OFFICERS AND KEY EMPLOYEES WHICH OUTLINES THE REVIEW AND APPROVAL PROCESS, THE USE OF COMPARABLE DATA AND THE RECORDING OF COMPENSATION DECISIONS. THE COMPENSATION COMMITTEE OF THE BOARD REVIEWS AND APPROVES RECOMMENDATIONS OF COMPENSATION FOR KEY EMPLOYEES, COMPARABLE MARKET DATA AND LENBROOK'S COMPENSATION PLAN. INFORMATION AVAILABLE TO PUBLIC-FORM 990, PART VI, SEC C, LINE 19 THE ORGANIZATION PROVIDES A COPY OF GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST. DOCUMENTS ARE MADE AVAILABLE BY ARRANGEMENT WITH THE INDIVIDUAL. PART XI, LINE 8 PRIOR PERIOD ADJUSTMENTS WRITE OFF PRIOR YEAR EMPLOYEE PLEDGE 15,000 MENDERS AT LENBROOK 3747 PEACHTREE RD NE APT 314 ATLANTA GA 30319 841780090 HOME CARE SVC GA 2097826 1438905 LENBROOK CHARITABLE REMAINDER TRUST (1) INVESTMENT GA DL HagertyTtee TRUST 0 637 1.00000 false false false false false false false false false false false false false false false false false false false false