CHRISTIAN RETIREMENT SERVICES INC OAKNOLL RETIREMENT RESIDENCE: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- CHRISTIAN RETIREMENT SERVICES INC OAKNOLL RETIREMENT RESIDENCE (EIN 42-0919489)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-03-01
- IRS object ID
- 202430619349300033
- Schema version
- 2022v5.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule J
- Schedule K
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-03-01T11:29:47-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 871438555 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RYUN GIVENS & COMPANY PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2900 100TH ST STE 303 | AddressLine1Txt |
| City | URBANDALE | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 503223855 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420919489 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHRISTIAN RETIREMENT SERVICES INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHRI | BusinessNameControlTxt |
| Phone | 3193511720 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 OAKNOLL COURT | AddressLine1Txt |
| City | IOWA CITY | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52246 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DARCY M SANFORD | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 3193511720 | PhoneNum |
| Signature | 2024-03-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DARCY | PersonFirstNm |
| Person Last | SANFORD | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KATHY A FRENCH | PreparerPersonNm |
| PTIN | P02443093 | PTIN |
| Phone | 5152253141 | PhoneNum |
| Preparation | 2024-03-01 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OAKNOLL RETIREMENT RESIDENCE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STEPHEN J ROE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 OAKNOLL COURT | AddressLine1Txt |
| City | IOWA CITY | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52246 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $25,199,676 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.OAKNOLL.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1964 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | OAKNOLL'S MISSION IS TO PROVIDE EXCEPTIONAL RETIREMENT LIVING AND HEALTH SERVICES THROUGH LIFECARE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 412 | TotalEmployeeCnt |
| Total Volunteers | 70 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $471,514 | PYContributionsGrantsAmt |
| CY Contributions Grants | $556,983 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $22,253,831 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $24,584,390 | CYProgramServiceRevenueAmt |
| PY Investment Income | $26,825 | PYInvestmentIncomeAmt |
| CY Investment Income | $58,303 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $22,752,170 | PYTotalRevenueAmt |
| CY Total Revenue | $25,199,676 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $9,566,589 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $10,914,955 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $12,456,872 | PYOtherExpensesAmt |
| CY Other Expenses | $13,223,747 | CYOtherExpensesAmt |
| PY Total Expenses | $22,023,461 | PYTotalExpensesAmt |
| CY Total Expenses | $24,138,702 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $728,709 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,060,974 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $126,961,425 | TotalAssetsBOYAmt |
| Total Assets EOY | $124,001,523 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $129,226,744 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $125,229,685 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$2,265,319 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$1,228,162 | NetAssetsOrFundBalancesEOYAmt |
| Mission | OAKNOLL'S MISSION IS TO PROVIDE EXCEPTIONAL RETIREMENT LIVING AND HEALTH SERVICES THROUGH LIFECARE. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $21,364,673 | ExpenseAmt |
| Revenue | $24,584,390 | RevenueAmt |
| Desc | OAKNOLL PROVIDES SENIOR HOUSING AND RELATED SERVICES THROUGH THE OPERATION OF A LIFECARE LIFE PLAN COMMUNITY. THEY OPERATE 302 INDEPENDENT LIVING UNITS, 37 ASSISTED LIVING UNITS AND A RELATED SKILLED NURSING UNIT WITH 58 NURSING BEDS. | Desc |
| Total Program Service Expenses | $21,364,673 | 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 | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | 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 | Yes (true) | 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 | Yes (true) | 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 | Yes (true) | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 28 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 412 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| 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 |
| 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 | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | 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 | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DARCY M SANFORD | PersonNm |
| Phone | 3193511720 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 OAKNOLL COURT | AddressLine1Txt |
| City | IOWA CITY | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52246 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| STEPHEN J ROE | ||||||||
| CEO | 50.00 | 1.00 | Yes (X) | $187,635 | $0 | $30,639 | ||
| KIM BERGEN-JACKSON | ||||||||
| ADMINISTRATO | 50.00 | Yes (X) | $123,761 | $0 | $22,652 | |||
| SARA RUHLMANN | ||||||||
| DIRECTOR OF | 40.00 | $102,429 | $0 | $17,357 | Yes (X) | |||
| DARCY M SANFORD | ||||||||
| CFO | 50.00 | Yes (X) | $108,553 | $0 | $9,592 | |||
| TOM BENDER | ||||||||
| VICE PRESIDE | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| SHEILA BOYD | ||||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| JAMES CANTRELL | ||||||||
| PAST PRESIDE | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| ROGER DYKSTRA | ||||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| CHRIS GOERDT | ||||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| JEANNETTE HALL | ||||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| PETER KABOLI | ||||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| JOHN MCKINSTRY | ||||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| SUSAN MIMS | ||||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| REBECCA PORTER | ||||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| MARGARET REESE | ||||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| SARAH RICHARDSON | ||||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| ANN RICKETTS | ||||||||
| PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| LIZ SWANSON | ||||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| MICHAEL VERVAECKE | ||||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $522,378 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $80,240 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | Address Line2ContractorAddress/USAddress/AddressLine2Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| MILLENIUM REHAB & CONSULTING | ||||||
| 4725 MERLE HAY ROAD | SUITE 207 | DES MOINES | IA | 50322 | THERAPY SERVICE | $325,742 |
| MECHANICAL SERVICES INC | ||||||
| 2920 INDUSTRIAL PARK ROAD | IOWA CITY | IA | 52244 | MAINTENANCE | $281,320 | |
| OPN | ||||||
| 200 5TH AVE SE STE 201 | CEDAR RAPIDS | IA | 52401 | ARCHITECTURE | $245,293 | |
| IOWA SOLUTIONS | ||||||
| 1045 SHERMAN RD | HIAWATHA | IA | 52233 | IT SUPPORT | $190,960 | |
| PRN HEALTHCARE | ||||||
| 707 66TH AVE SW | 1101 E SOUTH REVIER ST | APPLETON | WI | 54915 | STAFFING | $118,205 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $414,285 | RelatedOrganizationsAmt |
| Government Grants | $142,698 | GovernmentGrantsAmt |
| Total Contributions | $556,983 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | NURSING FACILITY SERVICES | Desc |
| Business | 623000 | BusinessCd |
| Total Revenue Column | $24,584,390 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $24,584,390 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $24,584,390 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $58,303 | TotalRevenueColumnAmt |
| Exclusion | $58,303 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,199,676 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $24,584,390 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $58,303 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $419,949 | TotalAmt |
| Management And General | $419,949 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,294,973 | TotalAmt |
| Program Services | $7,442,355 | ProgramServicesAmt |
| Management And General | $852,618 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $432,623 | TotalAmt |
| Program Services | $375,393 | ProgramServicesAmt |
| Management And General | $57,230 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,050,128 | TotalAmt |
| Program Services | $890,697 | ProgramServicesAmt |
| Management And General | $159,431 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $717,282 | TotalAmt |
| Program Services | $622,396 | ProgramServicesAmt |
| Management And General | $94,886 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,798 | TotalAmt |
| Management And General | $4,798 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,000 | TotalAmt |
| Management And General | $52,000 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,207,395 | TotalAmt |
| Program Services | $565,143 | ProgramServicesAmt |
| Management And General | $642,252 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $185,373 | TotalAmt |
| Management And General | $185,373 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,960,510 | TotalAmt |
| Program Services | $1,958,521 | ProgramServicesAmt |
| Management And General | $1,989 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,193,008 | TotalAmt |
| Program Services | $2,193,008 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,447,154 | TotalAmt |
| Program Services | $4,447,154 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $316,604 | TotalAmt |
| Program Services | $316,604 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| FOOD | $993,922 | $993,922 | |
| OTHER SUPPLIES | $895,197 | $855,622 | $39,575 |
| EMPLOYEE RELATED | $399,564 | $320,470 | $79,094 |
| OTHER | $158,517 | $158,517 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $409,705 | TotalAmt |
| Program Services | $383,388 | ProgramServicesAmt |
| Management And General | $26,317 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,138,702 | TotalAmt |
| Program Services | $21,364,673 | ProgramServicesAmt |
| Management And General | $2,774,029 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,914,560 | BOYAmt |
| EOY | $4,660,491 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,658,349 | BOYAmt |
| EOY | $2,312,808 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,921 | BOYAmt |
| EOY | $54,393 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $157,458,530 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $44,424,677 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $114,718,529 | BOYAmt |
| EOY | $113,033,853 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $537,264 | BOYAmt |
| EOY | $537,192 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,058,802 | BOYAmt |
| EOY | $3,402,786 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $126,961,425 | BOYAmt |
| EOY | $124,001,523 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,488,789 | BOYAmt |
| EOY | $3,667,810 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,045,672 | BOYAmt |
| EOY | $58,016,037 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,692,283 | BOYAmt |
| EOY | $63,545,838 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $129,226,744 | BOYAmt |
| EOY | $125,229,685 | 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 | -$2,265,319 | BOYAmt |
| EOY | -$1,228,162 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$2,265,319 | BOYAmt |
| EOY | -$1,228,162 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $126,961,425 | BOYAmt |
| EOY | $124,001,523 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,060,974 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$23,817 | NetUnrlzdGainsLossesInvstAmt |
| 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 | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $403,888 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $282,844 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $229,382 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $471,514 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $556,983 | CurrentTaxYearAmt |
| Total | $1,944,611 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $16,741,616 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $17,331,647 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,798,638 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,253,831 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $24,584,390 | CurrentTaxYearAmt |
| Total | $99,710,122 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $17,145,504 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $17,614,491 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $19,028,020 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,725,345 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $25,141,373 | CurrentTaxYearAmt |
| Total | $101,654,733 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $101,654,733 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $29,952 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14,251 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,388 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $26,825 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $58,303 | CurrentTaxYearAmt |
| Total | $142,719 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $29,952 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14,251 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,388 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $26,825 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $58,303 | CurrentTaxYearAmt |
| Total | $142,719 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $17,175,456 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $17,628,742 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $19,041,408 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,752,170 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $25,199,676 | CurrentTaxYearAmt |
| Total | $101,797,452 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99860 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99880 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
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
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,791,689 | OtherCostOrOtherBasisAmt |
| Book Value | $9,791,689 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $147,666,841 | OtherCostOrOtherBasisAmt |
| Depreciation | $44,424,677 | DepreciationAmt |
| Book Value | $103,242,164 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $113,033,853 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED REVENUE ENTRANCE FEES | $63,378,914 |
| RIGHT OF USE LIABILITY | $387,933 |
| BOND ISSUANCE COSTS | -$221,009 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $63,545,838 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE INTERNAL REVENUE SERVICE (IRS) HAS DEEMED THAT CHRISTIAN RETIREMENT SERVICES, INC. IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3). OAKNOLL WEST IS A DISREGARDED ENTITY FOR TAX PURPOSES. THE ORGANIZATION IS SUBJECT TO FEDERAL AND STATE INCOME TAXES TO THE EXTENT IT HAS UNRELATED BUSINESS INCOME. IN ACCORDANCE WITH THE GUIDANCE FOR UNCERTAINTY IN INCOME TAXES, MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS AND DETERMINED THAT THERE ARE NO INCOME TAX EFFECTS WITH RESPECT TO ITS FINANCIAL STATEMENTS. THE ORGANIZATION HAS NOT BEEN NOTIFIED OF ANY IMPENDING EXAMINATION BY TAX AUTHORITIES AND NO EXAMINATIONS ARE CURRENTLY IN PROCESS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| 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 | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEPHEN J ROE | PersonNm |
| Title | CEO | TitleTxt |
| Base Compensation Filing Org | $187,635 | BaseCompensationFilingOrgAmt |
| Deferred Compensation Flng Org | $28,145 | DeferredCompensationFlngOrgAmt |
| Nontaxable Benefits Filing Org | $2,494 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $218,274 | TotalCompensationFilingOrgAmt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|
| SERIES 2017 | |||||||
| A | 521699886 | 2017-08-01 | $52,022,459 | REFINANCE AND RENOVATION | false | Yes (true) | false |
| SERIES 2019 | |||||||
| B | 521699886 | 2019-06-05 | $22,983,610 | OAKNOLL EAST PROJECT | false | Yes (true) | false |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Other Spent ProceedsOtherSpentProceedsAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | Capital ExpendituresCapitalExpendituresAmt |
|---|---|---|---|---|---|---|---|---|---|---|
| A | $8,253,744 | $52,022,459 | $450,000 | $2,500,000 | 2017 | Yes (true) | false | Yes (true) | Yes (true) | |
| B | $8,736,288 | $22,983,610 | $203,909 | 2020 | false | false | Yes (true) | Yes (true) | $22,983,610 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Engage Bond Counsel ContractsEngageBondCounselContractsInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|---|
| A | false | false | Yes (true) | false | false | 0.00200 | 0.00200 | false | false | false |
| B | false | false | false | false | 0.00200 | 0.00200 | false | false | false |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | false | false | false | false | Yes (true) | false | false | false | false |
| B | false | false | false | false | Yes (true) | false | false | false | false |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | false |
| B | false |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PURPOSE OF ISSUE DESCRIPTION | SERIES 2017 REFINANCE AND RENOVATION |
| PURPOSE OF ISSUE DESCRIPTION | SERIES 2019 OAKNOLL EAST PROJECT |
| ADDITIONAL INFORMATION | SERIES 2017 THE ORGANIZATION HAS SERVICE CONTRACTS RELATED TO THE BOND FINANCED FACILITIES BUT THOSE CONTRACTS ARE IN COMPLIANCE WITH INTERNAL REVENUE SERVICE REVENUE PROCEDURE 97-13 AND INTERNAL REVENUE SERVICE PROCEDURE 2001-39 (OR ANY APPLICABLE SUCCESSOR PROCEDURES, RULING OR REGULATIONS) AND DO NOT RESULT IN PRIVATE USE |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| ANTHONY ROE | |||
| SON, EXEC DIR | $46,636 | EMPLOYEE | false |
| HAILEY BERGEN-JACKSON | |||
| DAUGHTER, ADMIN | $34,140 | EMPLOYEE | false |
| SOPHIE BERGEN-JACKSON | |||
| DAUGHTER, ADMIN | $28,699 | EMPLOYEE | false |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 2 | ANTHONY ROE HAILEY BERGEN-JACKSON SOPHIE BERGEN-JACKSON |
| FORM 990, PAGE 6, PART VI, LINE 11B | A DRAFT OF THE 990 IS GIVEN TO EACH MEMBER OF THE BOARD FOR THEIR REVIEW. IT IS DISCUSSED IN THE REGULAR MONTHLY BOARD MEETING AND ANY SUGGESTED CHANGES ARE NOTED IN THE MINUTES OF THE MEETING. THESE SUGGESTED CHANGES ARE THEN MADE PRIOR TO FILING THE 990. THE FINAL FORM 990 IS DISTRIBUTED TO ALL BOARD MEMBERS VIA E-MAIL PRIOR TO FILING WITH THE IRS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE CONFLICT OF INTEREST POLICY IS REVIEWED IN THE FIRST BOARD MEETING OF THE YEAR. BOARD MEMBERS COMPLETE A FORM THAT DOCUMENTS ALL ORGANIZATIONS WITH WHICH THEY ARE AFFILIATED. ANY POTENTIAL CONFLICTS ARE IDENTIFIED. IF ANY CONFLICTS ARE IDENTIFIED, THE BOARD MEMBER IS RECUSED FROM PARTICIPATING IN THE CONVERSATION AND VOTE PERTAINING TO ANY RELATED BUSINESS TRANSACTION. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE ANNUAL REVIEW OF THE CHIEF EXECUTIVE OFFICER IS BASED UPON GOALS AND OBJECTIVES FORMULATED THROUGH THE STRATEGIC PLANNING PROCESS. IN FEBRUARY, THE BOARD PRESIDENT SENDS A LETTER TO THE PRESIDENT OF THE RESIDENT COUNCIL OFFERING THE OPPORTUNITY FOR INPUT BY THE COUNCIL ON THE CHIEF EXECUTIVE OFFICER'S WORK. THIS LETTER REQUESTS A REPLY BY MID-APRIL. IN MARCH, THE BOARD OF DIRECTORS RECEIVES EVALUATION FORMS FOR THE CHIEF EXECUTIVE OFFICER.THE FORMS ARE RETURNED TO THE BOARD PRESIDENT. IN APRIL, THE EXECUTIVE COMMITTEE REVIEWS INPUT FROM THE ENTIRE BOARD, PREPARES A SUMMARY EVALUATION DOCUMENT, AND DECIDES ON CHIEF EXECUTIVE OFFICER COMPENSATION FOR BUDGET PREPARATION. BY THE END OF APRIL, THE BOARD PRESIDENT AND CHIEF EXECUTIVE OFFICER MEET FOR A PERFORMANCE REVIEW DISCUSSION. THE SALARY DECISION IS SHARED WITH THE CHIEF EXECUTIVE OFFICER. THE COMPENSATION DECISION IS DOCUMENTED IN WRITING AND SENT TO THE CHIEF FINANCIAL OFFICER FOR BUDGET PLANNING, AND TO THE HUMAN RESOURCES DIRECTOR FOR THE CHIEF EXECUTIVE OFFICER'S EMPLOYEE FILE. |
| FORM 990, PAGE 6, PART VI, LINE 19 | COPIES OF ALL DOCUMENTS ARE AVAILABLE UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OAKNOLL WEST LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 OAKNOLL COURT | AddressLine1Txt |
| City | IOWA CITY | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52246 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 461533913 | EIN |
| Primary Activities | HOLD LAND | PrimaryActivitiesTxt |
| Legal Domicile State | IA | LegalDomicileStateCd |
| End Of Year Assets | $637,252 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHRISTIAN | BusinessNameLine1Txt |
| Business Name Line2 | RETIREMENT SERVICES INC | BusinessNameLine2Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OAKNOLL FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 OAKNOLL COURT | AddressLine1Txt |
| City | IOWA CITY | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52246 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 421363406 | EIN |
| Primary Activities | SUPPORT | PrimaryActivitiesTxt |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Exempt Code Section | 501 C3 | ExemptCodeSectionTxt |
| Public Charity Status | 12B | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHRISTIAN | BusinessNameLine1Txt |
| Business Name Line2 | CHRISTIAN RETIREMENT SERVICES INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (true) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | 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 | false | 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 | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OAKNOLL FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | C | TransactionTypeTxt |
| Involved | $414,285 | InvolvedAmt |