2024-03-27T11:56:40+00:00 2023-06-30 350921680 CROWE LLP 9600 Brownsboro Road Suite 400 Louisville KY 402413902 990 2022-07-01 452449379 Hutsonwood Inc HUTS 6156479004 PO BOX 58908 NASHVILLE TN 37205 Christopher Louder VP of Finance 2024-03-27 true Christopher Louder 999009999 Rachel Spurlock P00520729 5023263996 2022 2023-04-26 12:10:37Z Douglass B Smith PO BOX 58908 NASHVILLE TN 37205 6868935 false X N/A X 2011 NV SUPPORTING ORGANIZATION FOR EXEMPT GROUP PROVIDING SENIOR HOUSING AND health care SERVICES. 6 5 15 0 0 0 0 4203159 4490549 1179785 2373161 5225 5382944 6868935 0 0 2393592 2699997 0 0 1957884 1927768 4351476 4627765 1031468 2241170 93152078 106119452 154552 286488 92997526 105832964 CENTRAL ORGANIZATION FOR EXEMPT GROUP PROVIDING SENIOR HOUSING AND health care SERVICES. false false 3575127 0 4490549 MANAGEMENT AND SUPERVISION OF EXEMPT GROUP. 3575127 true false false false false false false false false true false false true false true false true false false false false false false false false false false false true false false false false false false false false false false false false true true true true false false true 26 0 true 15 true false false false false false false false false false false false X 6 5 false false false false false false false true false false false true true true true true true true true false X Christopher Louder 6156479004 PO BOX 58908 Nashville TN 37205 Douglass Smith Director/President 23.0 17.0 X X 481362 0 33140 Jim Ridenour Director/Chairman 9.0 3.0 X 136250 0 0 Jo Ann Corbitt Director 4.0 3.0 X 83250 0 0 John G Foos DIRECTOR 4.0 3.0 X 77500 0 0 Laura Hawken Director 4.0 3.0 X 64250 0 0 Stephen F Wood Jr DIRECTOR 4.0 3.0 X 75000 0 0 Andrea Barach VP AND CORPORATE SECRETARY 25.0 15.0 X 273577 0 19656 Christopher Louder VP Finance 32.3 7.7 X 201072 0 33848 Linda Clark COO 40.0 0.0 X 251831 0 29188 Stephanie Ingalls Corporate Director of Clinical Services 40.0 0.0 X 137476 0 0 John E Gillmor Former Director 2.0 0.0 X 54100 0 0 Stephen F Wood Sr Former Director 2.0 0.0 X 56000 0 0 1891668 0 115832 5 true true false Pioneer Consulting LLC 651 E 4th Street Suite 604 Chattanooga TN 37403 accounting services 819500 LBMC Employment Partners LLC PO Box 1869 Brentwood TN 37024 Payroll Services 395291 Crowe LLP PO Box 71570 Chicago IL 60694 accounting services 271184 FORVIS LLP 910 E St Louis Street Suite 400 Springfield MO 65806 accounting services 112180 4 0 Management/Home Office Fees 561000 4490549 4490549 0 0 0 0 4490549 2373161 2373161 0 0 0 0 Miscellaneous Income 900099 5225 5225 0 0 0 0 5225 6868935 4490549 0 2378386 X 1836011 1836011 490927 490927 35540 35540 220584 220584 116935 116935 7173 7173 908583 908583 57625 57625 481118 481118 0 0 154631 154631 28047 28047 86303 86303 72944 72944 44756 44756 6751 6751 79257 79257 580 580 0 0 4627765 3575127 1052638 0 20306050 4073099 4809129 37500 0 0 0 0 43339483 0 2389605 561136 56491 31060 32181 25431 21961128 55524342 0 0 314502 45897944 93152078 106119452 154552 286488 0 0 0 0 154552 286488 X 92997526 105832964 92997526 105832964 93152078 106119452 X 2241170 1018771 9575497 X false true X true false X X 10 HOOSIER CARE INC 311262572 9 true 0 0 HOOSIER CARE II INC 311274121 9 true 0 0 HOOSIER CARE PROPERTIES INC 200377349 9 true 0 0 BIRCHWOOD SENIOR HOUSING CORPORATION 204800428 9 true 0 0 CLAREMONT HEALTH SYSTEM INC 621486858 9 true 0 0 CLEVELAND SENIOR HOUSING CORPORATION 264739076 9 true 0 0 LAURELWOOD SENIOR HOUSING CORPORATION 320362338 9 true 0 0 HOOSIER HOUSING GROUP INC 463491686 9 true 0 0 EMERALD SPRING HILL INC 474584314 9 true 0 0 9 0 0 false false false false false false false false false false false false false false false true Schedule A, Part IV, Section A, Line 1 Supported Orgs Listed By Name The organizations supported organizations are listed by name in the form 1023 which was approved by the IRS effective in 2011. 56491 31060 25431 25431 ASSETS LIMITED TO USE Due from Related Parties 45412797 Accrued Interest Receivable 485147 45897944 0 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Hutsonwood, Inc. IS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE AND CORRESPONDING STATE TAX PROVISIONS. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES. U.S. GAAP REQUIRES THAT A TAX POSITION IS RECOGNIZED AS A BENEFIT ONLY IF IT IS "MORE LIKELY THAN NOT" THAT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE "MORE LIKELY THAN NOT" TEST, NO TAX BENEFIT IS RECORDED. THE FORM 990 HAS NOT BEEN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF TENNESSEE FOR THE LAST THREE YEARS AND DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. EMERALD SPRING HILL, INC. RECOGNIZES INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THERE WERE NO AMOUNTS ACCRUED FOR INTEREST AND PENALTIES AT JUNE 30, 2023 AND 2022. false false false false false false false false false Douglass Smith Director/President 481362 0 0 0 0 0 12200 0 20940 0 514502 0 0 0 Stephen F Wood Sr Former Director 56000 0 0 0 0 0 0 0 0 0 56000 0 0 0 John E Gillmor Former Director 54100 0 0 0 0 0 0 0 0 0 54100 0 0 0 Andrea Barach VP AND CORPORATE SECRETARY 273577 0 0 0 0 0 10821 0 8835 0 293233 0 0 0 Linda Clark COO 251831 0 0 0 0 0 0 0 29188 0 281019 0 0 0 Christopher Louder VP Finance 201072 0 0 0 0 0 8622 0 25226 0 234920 0 0 0 Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY, THEREFORE THIS QUESTION HAS BEEN MARKED "NO" IN ACCORDANCE TO THE IRS INSTRUCTIONS. Form 990, Part VI, Line 11b Review of form 990 by governing body A DRAFT OF FORM 990 IS REVIEWED & AUTHORIZED BY A MEMBER OF THE BOARD OF DIRECTORS AND A COPY OF THE RETURN IS PROVIDED TO ALL OF THE BOARD MEMBERS PRIOR TO FILING WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy Annual certifications are received from all officers and directors to determine whether any potential conflicts of interest exist. The board of directors discuss the annual certifications at the board meetings to determine whether an actual conflict of interest exists. If a conflict is determined to exist, that person would be refused from taking part in any decisions concerning the conflicting issue. Form 990, Part VI, Line 15a Process to establish compensation of top management official COMPENSATION FOR THE CEO IS DETERMINED BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS FOR APPROVAL BY THE BOARD OF DIRECTORS. COMPENSATION IS BASED ON AN INDEPENDENT COMPENSATION STUDY AND INCREASES IN COMPENSATION ARE AT THE DISCRETION OF THE BOARD. THE ORGANIZATION ROUTINELY HAS COMPENSATION STUDIES PERFORMED BY A THIRD PARTY WHICH INCLUDES A REVIEW OF THE ECONOMIC RESEARCH INSTITUTE'S EXECUTIVE ASSESSOR DATABASE, THE MERCER EXECUTIVE BENCHMARK DATABASE AND SURVEY DATA FROM A GROUP OF PEER COMPANIES WITHIN THE ASSISTED AND LONG-TERM CARE INDUSTRY. THIS PROCESS WAS DOCUMENTED IN THE BOARD MINUTES. Form 990, Part VI, Line 15b Process to establish compensation of other employees COMPENSATION FOR OTHER OFFICERS IS DETERMINED BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS FOR APPROVAL BY THE BOARD OF DIRECTORS. COMPENSATION IS BASED ON AN INDEPENDENT COMPENSATION STUDY AND INCREASES IN COMPENSATION ARE AT THE DISCRETION OF THE BOARD. THE ORGANIZATION ROUTINELY HAS COMPENSATION STUDIES PERFORMED BY A THIRD PARTY WHICH INCLUDES A REVIEW OF THE ECONOMIC RESEARCH INSTITUTE'S EXECUTIVE ASSESSOR DATABASE, THE MERCER EXECUTIVE BENCHMARK DATABASE AND SURVEY DATA FROM A GROUP OF PEER COMPANIES WITHIN THE ASSISTED AND LONG-TERM CARE INDUSTRY. THIS PROCESS WAS DOCUMENTED IN THE BOARD MINUTES. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE FOR PUBLIC INSPECTION AT THE ORGANIZATION'S OFFICE DURING REGULAR BUSINESS HOURS UPON REQUEST. Form 990, Part IX, Line 11g Other Fees Outsourced HR and payroll fees - Total Expense: 306615, Program Service Expense: 306615, Management and General Expenses: 0, Fundraising Expenses: 0; Other professional fees - Total Expense: 7437, Program Service Expense: 7437, Management and General Expenses: 0, Fundraising Expenses: 0; Project Development - Total Expense: 167066, Program Service Expense: 167066, Management and General Expenses: 0, Fundraising Expenses: 0; Form 990, Part XI, Line 9 Other changes in net assets or fund balances WRITE OFF/RESERVE UNCOLLECTIBLE INTEREST - -685790; Member contributions - 10261287; Form 990, Part XII, Line 2b Independent Audit of Financials The organization is the sole member of HHSS Management, LLC dba HutsonWood Management and Hoosier Care Investments, LLC which are audited by an independent accountant on a consolidated basis and audited by an independent accountant on a separate basis, respectively. HOOSIER CARE INVESTMENTS LLC PO BOX 58908 NASHVILLE TN 37205 200479449 INVESTMENT DE 949495 104918782 HUTSONWOOD INC HHSS MANAGEMENT LLC PO BOX 58908 NASHVILLE TN 37205 841981674 MANAGEMENT COMPANY TN 1291676 1200670 HUTSONWOOD INC BIRCHWOOD SENIOR HOUSING CORPORATION PO BOX 58908 NASHVILLE TN 37205 204800428 SENIOR HOUSING DE 501(c)(3) 10 HUTSONWOOD INC true CLAREMONT HEALTH SYSTEM INC PO BOX 58908 NASHVILLE TN 37205 621486858 NURSING HOME NJ 501(c)(3) 10 HUTSONWOOD INC true CLEVELAND SENIOR HOUSING CORPORATION PO BOX 58908 NASHVILLE TN 37205 264739076 SENIOR HOUSING TN 501(c)(3) 10 HUTSONWOOD INC true EMERALD SPRING HILL INC PO BOX 58908 NASHVILLE TN 37205 474584314 NURSING HOME TN 501(c)(3) 10 HUTSONWOOD INC true HOOSIER CARE II INC PO BOX 58908 NASHVILLE TN 37205 311274121 NURSING HOME IN 501(c)(3) 10 HUTSONWOOD INC true HOOSIER CARE PROPERTIES INC PO BOX 58908 NASHVILLE TN 37205 200377349 HOLDING COMPANY IN 501(c)(3) 10 HUTSONWOOD INC true HOOSIER CARE INC PO BOX 58908 NASHVILLE TN 37205 311262572 NURSING HOME IN 501(c)(3) 10 HUTSONWOOD INC true HOOSIER HOUSING GROUP INC PO BOX 58908 NASHVILLE TN 37205 463491686 HOLDING COMPANY NV 501(c)(3) 10 HUTSONWOOD INC true LAURELWOOD SENIOR HOUSING CORPORATION PO BOX 58908 NASHVILLE TN 37205 320362338 SENIOR HOUSING TN 501(c)(3) 10 HUTSONWOOD INC true GATE MANOR HOUSING GP LLC PO BOX 58908 NASHVILLE TN 37205 352531184 AFFORDABLE HOUSING PROJECTS TN NA C Corporation false KNOXVILLE HOUSING PORTFOLIO GP LLC PO BOX 58908 NASHVILLE TN 37205 474536542 AFFORDABLE HOUSING PROJECTS TN NA C Corporation false JACKSON HOUSING PORTFOLIO GP LLC PO BOX 58908 NASHVILLE TN 37205 364843724 AFFORDABLE HOUSING PROJECTS TN NA C Corporation false false false false true false false false false false false false true false false false false false false false Hoosier Care Properties Inc D 25383176 FMV OF NOTE RECEIVABLE Hoosier Care Inc D 9570502 FMV OF NOTE RECEIVABLE EMERALD SPRING HILL INC D 4727597 FMV OF NOTE RECEIVABLE Knoxville Housing Portfolio GP LLC D 1012104 FMV OF NOTE RECEIVABLE Jackson Housing Portfolio GP LLC D 1047647 FMV OF NOTE RECEIVABLE Hoosier Housing Group Inc D 638863 FMV OF NOTE RECEIVABLE HOOSIER CARE INC L 2393731 FMV HOOSIER CARE PROPERTIES INC L 1247559 FMV HOOSIER CARE II INC L 449516 FMV EMERALD SPRING HILL INC L 399743 FMV