2024-03-01T11:29:47-05:00 2023-06-30 871438555 RYUN GIVENS & COMPANY PC 2900 100TH ST STE 303 URBANDALE IA 503223855 990 2022-07-01 420919489 CHRISTIAN RETIREMENT SERVICES INC CHRI 3193511720 1 OAKNOLL COURT IOWA CITY IA 52246 DARCY M SANFORD CFO 3193511720 2024-03-01 true DARCY SANFORD 999009999 false KATHY A FRENCH P02443093 5152253141 2024-03-01 2022 2023-04-26 12:10:37Z OAKNOLL RETIREMENT RESIDENCE STEPHEN J ROE 1 OAKNOLL COURT IOWA CITY IA 52246 25199676 false X WWW.OAKNOLL.COM X 1964 IA OAKNOLL'S MISSION IS TO PROVIDE EXCEPTIONAL RETIREMENT LIVING AND HEALTH SERVICES THROUGH LIFECARE. 15 15 412 70 0 471514 556983 22253831 24584390 26825 58303 0 22752170 25199676 0 0 9566589 10914955 0 0 12456872 13223747 22023461 24138702 728709 1060974 126961425 124001523 129226744 125229685 -2265319 -1228162 OAKNOLL'S MISSION IS TO PROVIDE EXCEPTIONAL RETIREMENT LIVING AND HEALTH SERVICES THROUGH LIFECARE. false false 21364673 24584390 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. 21364673 true true false false false false false false false false true false false false true true false true false false false false false false false false false false false true true false false true false false false false false true false false false false false true true true true false false true 28 0 412 true false false false false false false false false false false false false false false X 15 15 true false false false false false false true true false false true true true true true true true false false X DARCY M SANFORD 3193511720 1 OAKNOLL COURT IOWA CITY IA 52246 STEPHEN J ROE CEO 50.00 1.00 X 187635 0 30639 KIM BERGEN-JACKSON ADMINISTRATO 50.00 X 123761 0 22652 SARA RUHLMANN DIRECTOR OF 40.00 X 102429 0 17357 DARCY M SANFORD CFO 50.00 X 108553 0 9592 TOM BENDER VICE PRESIDE 1.00 X X 0 0 0 SHEILA BOYD SECRETARY 1.00 X X 0 0 0 JAMES CANTRELL PAST PRESIDE 1.00 X X 0 0 0 ROGER DYKSTRA DIRECTOR 1.00 X 0 0 0 CHRIS GOERDT DIRECTOR 1.00 X 0 0 0 JEANNETTE HALL TREASURER 1.00 X X 0 0 0 PETER KABOLI DIRECTOR 1.00 X 0 0 0 JOHN MCKINSTRY DIRECTOR 1.00 X 0 0 0 SUSAN MIMS DIRECTOR 1.00 X 0 0 0 REBECCA PORTER DIRECTOR 1.00 X 0 0 0 MARGARET REESE DIRECTOR 1.00 X 0 0 0 SARAH RICHARDSON DIRECTOR 1.00 X 0 0 0 ANN RICKETTS PRESIDENT 1.00 X X 0 0 0 LIZ SWANSON DIRECTOR 1.00 X 0 0 0 MICHAEL VERVAECKE DIRECTOR 1.00 X 0 0 0 522378 80240 4 false true false MILLENIUM REHAB & CONSULTING 4725 MERLE HAY ROAD SUITE 207 DES MOINES IA 50322 THERAPY SERVICE 325742 MECHANICAL SERVICES INC 2920 INDUSTRIAL PARK ROAD IOWA CITY IA 52244 MAINTENANCE 281320 OPN 200 5TH AVE SE STE 201 CEDAR RAPIDS IA 52401 ARCHITECTURE 245293 IOWA SOLUTIONS 1045 SHERMAN RD HIAWATHA IA 52233 IT SUPPORT 190960 PRN HEALTHCARE 707 66TH AVE SW 1101 E SOUTH REVIER ST APPLETON WI 54915 STAFFING 118205 5 414285 142698 556983 NURSING FACILITY SERVICES 623000 24584390 24584390 24584390 58303 58303 25199676 24584390 58303 419949 419949 8294973 7442355 852618 432623 375393 57230 1050128 890697 159431 717282 622396 94886 4798 4798 52000 52000 1207395 565143 642252 185373 185373 1960510 1958521 1989 2193008 2193008 4447154 4447154 316604 316604 FOOD 993922 993922 OTHER SUPPLIES 895197 855622 39575 EMPLOYEE RELATED 399564 320470 79094 OTHER 158517 158517 409705 383388 26317 24138702 21364673 2774029 0 4914560 4660491 3658349 2312808 73921 54393 157458530 44424677 114718529 113033853 537264 537192 3058802 3402786 126961425 124001523 3488789 3667810 60045672 58016037 65692283 63545838 129226744 125229685 X -2265319 -1228162 -2265319 -1228162 126961425 124001523 1060974 -23817 X false true X true false X 403888 282844 229382 471514 556983 1944611 16741616 17331647 18798638 22253831 24584390 99710122 17145504 17614491 19028020 22725345 25141373 101654733 101654733 29952 14251 13388 26825 58303 142719 29952 14251 13388 26825 58303 142719 17175456 17628742 19041408 22752170 25199676 101797452 0.99860 0.99880 0.00000 0.01000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9791689 9791689 147666841 44424677 103242164 113033853 DEFERRED REVENUE ENTRANCE FEES 63378914 RIGHT OF USE LIABILITY 387933 BOND ISSUANCE COSTS -221009 63545838 X SCHEDULE D, PAGE 3, PART X 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. X X X false false false false false false false false false STEPHEN J ROE CEO 187635 28145 2494 218274 A SERIES 2017 521699886 2017-08-01 52022459 REFINANCE AND RENOVATION false true false B SERIES 2019 521699886 2019-06-05 22983610 OAKNOLL EAST PROJECT false true false A 8253744 52022459 450000 2500000 2017 true false true true B 8736288 22983610 203909 22983610 2020 false false true true A false false true false false 0.00200 0.00200 false false false B false false false false 0.00200 0.00200 false false false A false false false false true false false false false B false false false false true false false false false A false B false 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 ANTHONY ROE SON, EXEC DIR 46636 EMPLOYEE false HAILEY BERGEN-JACKSON DAUGHTER, ADMIN 34140 EMPLOYEE false SOPHIE BERGEN-JACKSON DAUGHTER, ADMIN 28699 EMPLOYEE false 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. OAKNOLL WEST LLC 1 OAKNOLL COURT IOWA CITY IA 52246 461533913 HOLD LAND IA 637252 CHRISTIAN RETIREMENT SERVICES INC OAKNOLL FOUNDATION 1 OAKNOLL COURT IOWA CITY IA 52246 421363406 SUPPORT IA 501 C3 12B CHRISTIAN CHRISTIAN RETIREMENT SERVICES INC true false false true false false false false false false false false false false true true false false false false OAKNOLL FOUNDATION C 414285