WESLEYLIFE: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- WESLEYLIFE (EIN 30-0577845)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2025-03-28
- IRS object ID
- 202540879349300019
- Schema version
- 2023v6.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-03-28T13:34:41-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 220 S 6TH STREET SUITE 300 | AddressLine1Txt |
| City | MINNEAPOLIS | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 300577845 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WESLEYLIFE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WESL | BusinessNameControlTxt |
| Phone | 5152716789 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5508 NW 88TH ST | AddressLine1Txt |
| City | JOHNSTON | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50131 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CRAIG FLANAGAN | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 5152716789 | PhoneNum |
| Signature | 2025-03-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ANN NEIL | PreparerPersonNm |
| PTIN | P01817922 | PTIN |
| Phone | 6123764500 | PhoneNum |
| Preparation | 2025-03-25 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | Yes (X) | AmendedReturnInd |
| Principal Officer | ROB KRETZINGER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5508 NW 88TH ST | AddressLine1Txt |
| City | JOHNSTON | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50131 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $11,618,630 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WESLEYLIFE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2009 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | WESLEYLIFE IS THE SUPPORTING ORGANIZATION FOR ITS AFFILIATES, WESLEY RETIREMENT SERVICES, WESLEY COMMUNITY SERVICES, WESLEYLIFE FOUNDATION, AND WELLSPIRE LLC : WESLEY RETIREMENT SERVICES AND WESLEY COMMUNITY SERVICES (BOTH 501(C)(3) ORGANIZATIONS), AS WELL AS WESLEY DEVELOPMENT SERVICES, AN LLC DERIVING ITS EXEMPT STATUS FROM WESLEYLIFE. THE MISSION OF WESLEYLIFE IS TO ENHANCE THE INDEPENDENCE, HEALTH, AND WELL-BEING OF OLDER ADULTS. IT DOES THIS BY PROVIDING SUPPORTING SERVICES SUCH AS ACCOUNTING, FINANCE, HUMAN RESOURCES, MARKETING, INFORMATION TECHNOLOGY, AND PHILANTHROPY THROUGHOUT ITS AFFILIATES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 2425 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $34,853 | PYContributionsGrantsAmt |
| CY Contributions Grants | $47,948 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,154,503 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $8,812,155 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$133,541 | PYInvestmentIncomeAmt |
| CY Investment Income | $158,016 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $10,055,815 | PYTotalRevenueAmt |
| CY Total Revenue | $9,018,119 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $7,275 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $7,523 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $8,312,079 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $8,055,324 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,045,673 | PYOtherExpensesAmt |
| CY Other Expenses | $4,285,289 | CYOtherExpensesAmt |
| PY Total Expenses | $12,365,027 | PYTotalExpensesAmt |
| CY Total Expenses | $12,348,136 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$2,309,212 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$3,330,017 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $19,888,372 | TotalAssetsBOYAmt |
| Total Assets EOY | $14,354,988 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $26,352,818 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $25,379,593 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$6,464,446 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$11,024,605 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | WESLEYLIFE IS THE SUPPORTING ORGANIZATION FOR ITS AFFILIATES, WESLEY RETIREMENT SERVICES, WESLEY COMMUNITY SERVICES, WESLEYLIFE FOUNDATION, AND WELLSPIRE LLC - WESLEY RETIREMENT SERVICES AND WESLEY COMMUNITY SERVICES (BOTH 501(C)(3) ORGANIZATIONS) - AS WELL AS WESLEY DEVELOPMENT SERVICES, AN LLC DERIVING ITS EXEMPT STATUS FROM WESLEYLIFE. GUIDED BY CHRISTIAN COMPASSION, WESLEYLIFE SUPPORTS THE INDEPENDENCE, HEALTH, AND WELL-BEING OF OLDER ADULTS WHEREVER THEY CALL HOME. TO HELP ACHIEVE THIS MISSION, THE ORGANIZATION PROVIDES SUPPORT SERVICES SUCH AS ACCOUNTING, FINANCE, HUMAN RESOURCES, MARKETING, INFORMATION TECHNOLOGY, AND PHILANTHROPY THROUGHOUT ITS COMMUNITIES FOR HEALTHY LIVING AND ADDITIONAL LOCATIONS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $7,523 | ExpenseAmt |
| Grant | $7,523 | GrantAmt |
| Revenue | $8,812,155 | RevenueAmt |
| Desc | WESLEYLIFE WAS ESTABLISHED IN DECEMBER 2010 AS A SUPPORTING ORGANIZATION FOR WESLEY RETIREMENT SERVICES, INC. (WRS) AND WESLEY COMMUNITY SERVICES, INC. (WCS). WRS WAS ESTABLISHED IN 1947 (ORIGINALLY AS WESLEY ACRES, INC.) AS A FAITH-BASED NON-PROFIT ORGANIZATION, AND HAS SINCE DEDICATED ITSELF TO PROVIDING HOUSING, HEALTHCARE, AND SUPPORT SERVICES EXCLUSIVELY TO OLDER ADULTS IN WAYS THAT ENHANCE A SENSE OF PURPOSE AND MEANING IN THE LIVES OF THOSE WE SERVE. WCS WAS ESTABLISHED IN 2005 TO PROVIDE SERVICES TO OLDER ADULTS AS WELL AS THOSE IN FINANCIAL NEED THROUGH HOME HEALTHCARE, NON-MEDICAL IN-HOME SERVICES, NUTRITION, TRANSPORTATION, AND HOSPICE SERVICES. WE ALSO OFFER ADULT DAY SERVICES IN TWO MARKETS: DES MOINES AND NEWTON.WESLEY DEVELOPMENT SERVICES WAS CREATED IN FEBRUARY 2011 TO PROVIDE MARKET RESEARCH AS WELL AS PROJECT DESIGN, MANAGEMENT, MONITORING, AND MARKETING RELATED TO NEW COMMUNITIES FOR WESLEYLIFE AND ITS AFFILIATES. AS TRENDS IN RETIREMENT LIVING CONTINUE TO CHANGE, WE HAVE RESPONDED WITH SERVICES AND PROGRAMMING DESIGNED TO MEET THE NEEDS OF A YOUNGER, MORE ACTIVE CUSTOMER.WESLEYLIFE CURRENTLY OWNS AND OPERATES EIGHT COMMUNITIES FOR HEALTHY LIVING IN IOWA THROUGH WESLEY RETIREMENT SERVICES, INC. (WRS) THAT OFFER A FULL CONTINUUM OF SERVICES. THOSE COMMUNITIES ARE: WESLEY ON GRAND IN DES MOINES; HALCYON HOUSE IN WASHINGTON; HERITAGE HOUSE IN ATLANTIC; THE VILLAGE IN INDIANOLA; PARK CENTRE IN NEWTON; EDGEWATER IN WEST DES MOINES; HEARTHSTONE IN PELLA; AND BRIO OF JOHNSTON IN JOHNSTON, IOWA.IN 2023, WESLEY RRETIREMENT SERVICE AND WESLEY COMMUNITY SERVICE PROVIDED HOUSING AND SERVICES FOR NEARLY 10,000 RESIDENTS, CLIENTS AND PARTICIPANTS THROUGHOUT THE ORGANIZATION AND MORE THAN 2,000 DEDICATED AND PASSIONATE TEAM MEMBERS. GUIDED BY OUR ORGANIZATIONAL CORE VALUES OF QUALITY, EXCELLENCE, HOSPITALITY AND INNOVATION, WE ARE COMMITTED TO RESPONSIBLE STEWARDSHIP OF OUR RESIDENTS' RESOURCES TO IMPROVE THE LIVES OF THOSE WE SERVE. AS A NON-PROFIT ORGANIZATION, WE UNDERSTAND OUR RESPONSIBILITY AND OBLIGATION TO OPERATE WITH TRANSPARENCY, HONESTY, AND INTEGRITY IN ALL WE DO.COMMUNITY BENEFITS FROM 2023 INCLUDE:- WESLEYLIFE PROVIDED $7,962,350 IN BENEVOLENT CARE TO OUR RESIDENTS, PARTICIPANTS AND CLIENTS. RESIDENTS WHO DEPLETED THEIR FINANCIAL RESOURCES THROUGH NO FAULT OF THEIR OWN RECEIVED $3,612,769 OF CHARITABLE ASSISTANCE THROUGH EACH COMMUNITY'S GOOD SAMARITAN OR GOOD SHEPHERD FUND TO ALLOW THEM TO REMAIN IN THEIR APARTMENTS OR TOWNHOMES. CLIENTS AND PARTICIPANTS OF WESLEY COMMUNITY SERVICES RECEIVED $177,516 IN CHARITABLE DONATIONS TO HELP THEM REMAIN INDEPENDENT AT HOME. | Desc |
| Total Program Service Expenses | $7,523 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 2425 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CRAIG FLANAGAN | PersonNm |
| Phone | 5152716559 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5508 NW 88TH ST | AddressLine1Txt |
| City | JOHNSTON | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50131 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 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 | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| CHAD RASMUSSEN | ||||||||
| CHAIR | 1.00 | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SUSAN OSWEILER | ||||||||
| SECRETARY/TREASURER | 1.00 | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| KEVIN LAGREE | ||||||||
| PAST CHAIR | 1.00 | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| KIP ALBERTSON | ||||||||
| DIRECTOR | 1.00 | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| KARI COOLING | ||||||||
| DIRECTOR | 1.00 | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| NICK HENDERSON | ||||||||
| DIRECTOR | 1.00 | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| BARBARA DECKER | ||||||||
| DIRECTOR | 1.00 | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| BOB RUCH | ||||||||
| DIRECTOR | 1.00 | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID STOUT | ||||||||
| DIRECTOR | 1.00 | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| DR CHRISTINA TAYLOR | ||||||||
| DIRECTOR | 1.00 | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN MOORLACH | ||||||||
| DIRECTOR | 1.00 | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| ROB KRETZINGER | ||||||||
| PRESIDENT & CEO | 3.00 | 37.00 | Yes (X) | $297,051 | $551,664 | $40,146 | ||
| CRAIG FLANAGAN | ||||||||
| CFO | 3.00 | 37.00 | Yes (X) | $114,673 | $212,964 | $35,568 | ||
| ALLISON MERCURIS PENDROY | ||||||||
| COO | 9.00 | 31.00 | Yes (X) | $56,967 | $105,795 | $13,165 | ||
| KRISTY VANDERWIEL | ||||||||
| CHIEF CULTURE OFFICER | 5.00 | 35.00 | $246,152 | $0 | $39,607 | Yes (X) | ||
| JANET SIMPSON | ||||||||
| VP NETWORK OPERATIONS | 40.00 | 0.00 | $333,417 | $0 | $45,631 | Yes (X) | ||
| MATT GARCIA | ||||||||
| REGIONAL DIRCTOR NETWORK O | 40.00 | 0.00 | $227,320 | $0 | $41,807 | Yes (X) | ||
| AMY HUTCHINS | ||||||||
| CHIEF MARKETING OFFICER | 40.00 | 0.00 | $201,801 | $0 | $39,361 | Yes (X) | ||
| AMBER WENTZ | ||||||||
| VP INFO SOLUTIONS | 40.00 | 0.00 | $189,415 | $0 | $37,980 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,666,796 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $870,423 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $293,265 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SMARTBUG OPERATING LLC | |||||
| PO BOX 986500 | BOSTON | MA | 17057 | MARKETING | $467,915 |
| CLIFTONLARSONALLEN LLP | |||||
| PO BOX 776376 | CHICAGO | IL | 60677 | CONSULTING | $457,964 |
| DORSEY & WHITNEY LLP | |||||
| PO BOX 1680 | MINNEAPOLIS | MN | 55480 | LEGAL SERVICES | $358,254 |
| UKG | |||||
| PO BOX 930953 | ATLANTA | GA | 31193 | CONSULTING | $186,881 |
| PROVINET SOLUTIONS | |||||
| 3805 E MARSON DR | SIOUX FALLS | SD | 57103 | CONTRACTED HELP DESK | $151,346 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 10 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $47,948 | RelatedOrganizationsAmt |
| Total Contributions | $47,948 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MANAGEMENT FEES | Desc |
| Business | 561000 | BusinessCd |
| Total Revenue Column | $8,812,155 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,812,155 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $8,812,155 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $201,014 | TotalRevenueColumnAmt |
| Exclusion | $201,014 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $2,557,513 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $2,600,511 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$42,998 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$42,998 | TotalRevenueColumnAmt |
| Exclusion | -$42,998 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,018,119 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,812,155 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $158,016 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,523 | TotalAmt |
| Program Services | $7,523 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $141,332 | TotalAmt |
| Management And General | $141,332 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,236,479 | TotalAmt |
| Management And General | $6,236,479 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $178,252 | TotalAmt |
| Management And General | $178,252 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $918,208 | TotalAmt |
| Management And General | $918,208 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $581,053 | TotalAmt |
| Management And General | $581,053 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,446 | TotalAmt |
| Management And General | $52,446 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $395,142 | TotalAmt |
| Management And General | $395,142 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $369,441 | TotalAmt |
| Management And General | $369,441 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1 | TotalAmt |
| Management And General | $1 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $359,739 | TotalAmt |
| Management And General | $359,739 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $698,012 | TotalAmt |
| Management And General | $698,012 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,052 | TotalAmt |
| Management And General | $45,052 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,065,219 | TotalAmt |
| Management And General | $1,065,219 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $133,790 | TotalAmt |
| Management And General | $133,790 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,587 | TotalAmt |
| Management And General | $50,587 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,495 | TotalAmt |
| Management And General | $43,495 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $300,532 | TotalAmt |
| Management And General | $300,532 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $641,055 | TotalAmt |
| Management And General | $641,055 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$213,169 | TotalAmt |
| Management And General | -$213,169 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|
| EMPLOYEE RECRUITING & R | $223,103 | $223,103 |
| DUES & SUBSCRIPTIONS | $61,250 | $61,250 |
| SUPPLIES & EQUIPMENT | -$21,389 | -$21,389 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,983 | TotalAmt |
| Management And General | $80,983 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,348,136 | TotalAmt |
| Program Services | $7,523 | ProgramServicesAmt |
| Management And General | $12,340,613 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $254,302 | BOYAmt |
| EOY | $312,630 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $517,256 | BOYAmt |
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $18,010 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $107,273 | BOYAmt |
| EOY | $172,583 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,800 | BOYAmt |
| EOY | $76,550 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $514,626 | BOYAmt |
| EOY | $1,088,220 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,429,957 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,357,475 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,248,923 | BOYAmt |
| EOY | $1,072,482 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,759,118 | BOYAmt |
| EOY | $3,239,410 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $194,114 | BOYAmt |
| EOY | $187,703 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,249,386 | BOYAmt |
| EOY | $8,143,105 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,574 | BOYAmt |
| EOY | $44,295 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,888,372 | BOYAmt |
| EOY | $14,354,988 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,152,845 | BOYAmt |
| EOY | $2,848,303 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,533,659 | BOYAmt |
| EOY | $2,299,244 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,666,314 | BOYAmt |
| EOY | $20,232,046 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,352,818 | BOYAmt |
| EOY | $25,379,593 | 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 | -$6,525,681 | BOYAmt |
| EOY | -$11,105,049 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,235 | BOYAmt |
| EOY | $80,444 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$6,464,446 | BOYAmt |
| EOY | -$11,024,605 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,888,372 | BOYAmt |
| EOY | $14,354,988 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$3,330,017 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,074,392 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$2,304,534 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type3 Func Int | Yes (X) | SupportingOrgType3FuncIntInd |
| IRS Written Determination | Yes (X) | IRSWrittenDeterminationInd |
| Supported Organizations | 3 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp (3 entries)
| EINEIN | Organization TypeOrganizationTypeCd | Governing Document ListedGoverningDocumentListedInd | SupportSupportAmt | Other SupportOtherSupportAmt |
|---|---|---|---|---|
| WESLEY COMMUNITY SERVICES INC | ||||
| 203970256 | 10 | Yes (1) | $0 | $0 |
| WESLEY RETIREMENT SERVICES INC | ||||
| 420680440 | 10 | Yes (1) | $0 | $0 |
| WELLSPIRE LLC | ||||
| 833724025 | 10 | 0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 3 | SupportedOrganizationsTotalCnt |
| Support Sum | $0 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (1) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | Yes (1) | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | 0 | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | 0 | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | Yes (1) | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timely Provided Documents | Yes (1) | TimelyProvidedDocumentsInd |
| Officers Close Relationship | Yes (1) | OfficersCloseRelationshipInd |
| Supported Org Voice Investment | Yes (1) | SupportedOrgVoiceInvestmentInd |
Form990 Sch A Type3 Func Int Form990SchAType3FuncIntGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Parent Supported Org | Yes (X) | ParentSupportedOrgInd |
| Appoint Elect Majority Officer | Yes (1) | AppointElectMajorityOfficerInd |
| Exercise Direction Policies | Yes (1) | ExerciseDirectionPoliciesInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, SECTION A, LINE 2: | WCS IS A TAX-EXEMPT 501(C)(3) PUBLIC CHARITY WITH AN IRS DETERMINATION LETTER STATING A STATUS OF 509(A)(3). AS SUCH, WCS DOES NOT HAVE AN IRS DETERMINATION STATUS OF 509(A)(1) OR 509(A)(2), BUT HAS SATISFIED THE SUPPORT TEST UNDER 509(A)(2). WCS MAKES ITS SUPPORT TEST CALCULATION AND ACCOMPANYING DOCUMENTATION AVAILABLE TO WESLEYLIFE ANNUALLY AS SUBSTANTIATION OF MEETING THE 509(A)(2) REQUIREMENTS. |
| PART IV, SECTION A, LINE 6: | WESLEYLIFE, WELLSPIRE LLC, WRS AND WCS OCCASIONALLY PROVIDE SPACE IN OUR FACILITIES TO OTHER NOT-FOR-PROFIT ORGANIZATIONS TO HOLD MEETINGS, WITHOUT CHARGE. |
| PART IV, SECTION D, LINE 3: | WESLEYLIFE AND ITS SUPPORTED ORGANIZATIONS, WRS AND WCS, HAVE COMPLETE BOARD OVERLAP. IN ADDITION TO THE OVERSIGHT AND AUTHORITY THAT THIS PROVIDES, WESLEYLIFE'S ARTICLES OF INCORPORATION EXPRESSLY STATES THE FOLLOWING IN SECTION 2.18 (NAMES HAVE BEEN ABBREVIATED FOR 990 PURPOSES): THE OFFICERS AND DIRECTORS OF WESLEYLIFE SHALL MAINTAIN A CLOSE AND CONTINUOUS RELATIONSHIP WITH THE OFFICERS AND DIRECTORS OF WRS AND WCS. TO THAT END, AN OFFICER OR MEMBER OF THE BOARD OF WRS OR WCS SHALL ATTEND THE BOARD MEETINGS OF WESLEYLIFE AS A NON-VOTING ATTENDEE. SUCH OFFICER OR DIRECTOR OF WRS OR WCS SHALL PROVIDE INPUT IN WESLEYLIFE'S ACTIVITIES, INCLUDING PROVIDING SIGNIFICANT INPUT IN WESLEYLIFE'S INVESTMENT POLICIES, THE TIMING OF GRANTS, THE MANNER OF MAKING GRANTS OR THE SELECTION OF RECIPIENTS FOR GRANTS. |
| PART IV, SECTION E, LINE 3A: | WESLEYLIFE IS GRANTED EXCLUSIVE AUTHORITY TO APPOINT ALL MEMBERS OF EACH SUPPORTED ORGANIZATION'S BOARD OF DIRECTORS. THIS AUTHORITY IS EXPRESSLY STATED IN EACH SUPPORTED ORGANIZATION'S GOVERNING DOCUMENTS. |
| PART IV, SECTION E, LINE 3B: | THE BUSINESS, PROPERTY, AFFAIRS, AND FUNDS OF EACH OF THE SUPPORTED ORGANIZATIONS ARE MANAGED, SUPERVISED AND CONTROLLED BY ITS BOARD OF DIRECTORS AS OUTLINED IN ITS GOVERNING DOCUMENTS. THE SUPPORTED ORGANIZATIONS AND WESLEYLIFE SHARE COMPLETE OVERLAP IN THEIR BOARD OF DIRECTORS; THEREFORE, WESLEYLIFE IS ABLE TO EXERCISE A SUBSTANTIAL DEGREE OF DIRECTION OVER EACH SUPPORTED ORGANIZATION. |
| PART I, LINE 12G, COLUMN IV | WELLSPIRE LLC IS NOT LISTED IN THE FILING ORGANIZATION'S ARTICLES OF INCORPORATION AS A SUPPORTED ORGANIZATION AS THIS WAS A NEWLY CREATED 501(C)(3) ENTITY. WESLEYLIFE IS LISTED AS ONE OF THE TWO MEMBERS OF THE LLC AND AS OVER 50% CONTROL OF THE BOARD OF DIRECTORS. BOTH ORGANIZATIONS HAVE A CLOSE AND CONTINUOUS WORKING RELATIONSHIP AND DUE TO THIS ONGOING RELATIONSHIP THEY SHARE SUBSTANTIAL IDENTITY OF INTERESTS. |
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 | $3,105,482 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,357,475 | DepreciationAmt |
| Book Value | $748,007 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $324,475 | OtherCostOrOtherBasisAmt |
| Book Value | $324,475 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,072,482 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INVESTMENT IN WELLSPIRE JOINT VENTURE | $3,586,781 | C |
| ENDOWMENT INVESTMENTS | $4,556,324 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $8,143,105 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| INTERCOMPANY PAYABLES | $20,192,309 |
| LEASE LIABILITY | $39,737 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $20,232,046 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE CORPORATION IS GENERALLY EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE SECTIONS OF THE STATE STATUTES. CONSEQUENTLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. HOWEVER, THERE ARE IMMATERIAL AMOUNTS OF UNRELATED BUSINESS INCOME IN CERTAIN AFFILIATES THAT ARE TAXABLE. THE CORPORATION ACCOUNTS FOR ITS UNCERTAINTY IN INCOME TAX UNDER ACCOUNTING STANDARDS CODIFICATION 740, INCOME TAXES WESLEYLIFE, WRS, AND WCS FILE INFORMATION RETURNS AS TAX-EXEMPT ORGANIZATIONS. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL YEARS SINCE INCEPTION COULD BE SUBJECT TO REVIEW BY THE INTERNAL REVENUE SERVICE. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ROB KRETZINGER | ||||||||||||||
| PRESIDENT & CEO | $229,715 | $426,611 | $60,179 | $111,762 | $7,157 | $13,291 | $3,465 | $6,435 | $10,586 | $19,660 | $311,102 | $577,759 | $0 | $0 |
| JANET SIMPSON | ||||||||||||||
| VP NETWORK OPERATIONS | $236,067 | $0 | $0 | $0 | $97,350 | $0 | $7,313 | $0 | $38,318 | $0 | $379,048 | $0 | $0 | $0 |
| CRAIG FLANAGAN | ||||||||||||||
| CFO | $112,580 | $209,077 | $0 | $0 | $2,093 | $3,887 | $3,457 | $6,420 | $8,992 | $16,699 | $127,122 | $236,083 | $0 | $0 |
| KRISTY VANDERWIEL | ||||||||||||||
| CHIEF CULTURE OFFICER | $239,573 | $0 | $0 | $0 | $6,579 | $0 | $7,415 | $0 | $32,192 | $0 | $285,759 | $0 | $0 | $0 |
| MATT GARCIA | ||||||||||||||
| REGIONAL DIRCTOR NETWORK O | $213,117 | $0 | $8,271 | $0 | $5,932 | $0 | $6,323 | $0 | $35,484 | $0 | $269,127 | $0 | $0 | $0 |
| AMY HUTCHINS | ||||||||||||||
| CHIEF MARKETING OFFICER | $201,801 | $0 | $0 | $0 | $0 | $0 | $6,123 | $0 | $33,238 | $0 | $241,162 | $0 | $0 | $0 |
| AMBER WENTZ | ||||||||||||||
| VP INFO SOLUTIONS | $189,415 | $0 | $0 | $0 | $0 | $0 | $5,756 | $0 | $32,224 | $0 | $227,395 | $0 | $0 | $0 |
| ALLISON MERCURIS PENDROY | ||||||||||||||
| COO | $56,967 | $105,795 | $0 | $0 | $0 | $0 | $0 | $0 | $4,608 | $8,557 | $61,575 | $114,352 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | ROB KRETZINGER, PRESIDENT & CEO AND CRAIG FLANAGAN, CFO, EACH RECEIVED $3,600 FOR SOCIAL CLUB DUES; THIS BENEFIT WAS INCLUDED IN HIS TAXABLE W-2 COMPENSATION. |
| PART I, LINE 3 | WESLEYLIFE DETERMINES THE CEO'S COMPENSATION. WESLEYLIFE, WCS AND WRS HAVE THE SAME BOARD MEMBERS. SEE SCHEDULE O FOR THE NARRATIVE RELATED TO FORM 990, PART VI, LINE 15 FOR FURTHER INFORMATION. |
| PART I, LINE 4B | THE FOLLOWING INDIVIDUALS PARTICIPATED IN THEIR 457(F) DEFERRED COMPENSATION PLAN IN 2023: JANET SIMPSON - $20,000 KRISTY VANDERWIEL - $25,000 CRAIG FLANAGAN - $15,000 SOPHIA AHMAD - $7,000 AMBER WENTZ - $5,000 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | THE EXECUTIVE COMMITTEE IS COMPRISED OF THE CHAIR OF THE BOARD, THE VICE CHAIR, THE PAST CHAIR, THE CHAIR OF THE PLANNING COMMITTEE, THE CHAIR OF THE FINANCE COMMITTEE, AND THE PRESIDENT/CEO. EXCEPT FOR THE PRESIDENT/CEO, ALL MEMBERS OF THE EXECUTIVE COMMITTEE MUST BE MEMBERS OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE HAS ALL THE AUTHORITY OF THE BOARD (EXCEPT AS NOTED BELOW) BUT LIMITS ITSELF TO MATTERS THAT REQUIRE IMMEDIATE ACTION AND CANNOT WAIT UNTIL THE NEXT SCHEDULED BOARD MEETING. THE EXECUTIVE COMMITTEE SHALL HAVE NO AUTHORITY TO AMEND THE ARTICLES OF INCORPORATION, THE BYLAWS, OR ADOPT A PLAN OF MERGER OF CONSOLIDATION. THE EXECUTIVE COMMITTEE SHALL REPORT ON ITS ACTIONS AT THE NEXT MEETING OF THE BOARD OF DIRECTIONS AND SUCH ACTIONS SHALL BE SUBJECT TO REVISION AND ALTERATION OF THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE CEO, CFO AND CONTROLLER REVIEWED THE DOCUMENT INTERNALLY. THE FORM 990 WAS THEN REVIEWED BY THE BOARD'S FINANCE COMMITTEE AND MADE AVAILABLE TO ALL VOTING BOARD MEMBERS PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CORPORATION COMMUNICATES THE CONFLICT OF INTEREST POLICY ANNUALLY TO BOARD MEMBERS AND REQUIRES BOARD MEMBERS TO COMPLETE AN ANNUAL STATEMENT DESCRIBING ACTUAL OR PERCEIVED CONFLICTS OF INTEREST. IF ANY CONFLICTS ARISE, THE BOARD MUST FOLLOW THE PROCEDURES SPECIFIED IN THE POLICY TO RESOLVE THE MATTER. WITH RESPECT TO THE BOARD MEMBERS, A PERSON WHO HAS A CONFLICT OF INTEREST IS DEEMED AN INTERESTED DIRECTOR. THE INTERESTED DIRECTOR SHALL NOT PARTICIPATE IN THE VOTE REGARDING HIS/HER POTENTIAL CONFLICT AND, DEPENDING UPON THE CIRCUMSTANCES, MAY NOT BE PERMITTED TO PARTICIPATE IN THE DISCUSSION REGARDING THE ISSUE. NO INTERESTED DIRECTOR SHALL BE PERMITTED TO VOTE IN MATTERS IN WHICH HE/SHE HAS A CONFLICT OF INTEREST. WITH RESPECT TO EMPLOYEES, THE PRESIDENT, IN CONSULTATION WITH OTHER UNBIASED MANAGERS, SHALL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS. AFTER EXERCISING DUE DILIGENCE, INCLUDING INVESTIGATING ALTERNATIVES TO A TRANSACTION OR ARRANGEMENT THAT GIVES RISE TO A CONFLICT OF INTEREST, THE PRESIDENT SHALL DETERMINE WHETHER THE CORPORATION IS ABLE TO OBTAIN WITH REASONABLE EFFORTS, A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM ANOTHER INDIVIDUAL OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT AVAILABLE, THE ARRANGEMENT OR TRANSACTION MAY GO FORWARD IF THE PRESIDENT DETERMINES THAT THE TRANSACTION IS FAIR AND IN THE BEST INTEREST OF THE CORPORATION. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE ORGANIZATION PARTICIPATES IN AN ANNUAL 3RD PARTY COMPENSATION STUDY. THE SURVEY DATABASE INCLUDES DATA FROM 103 MULTI-SITE ORGANIZATIONS REPRESENTING 1,502 EXECUTIVES. COMPENSATION DATA IS COLLECTED FOR 18 DIFFERENT EXECUTIVE POSITIONS. THE SURVEY DELIVERS WHAT IS VIEWED AS THE HIGHEST QUALITY OF BENCHMARK INFORMATION AND PROFESSIONAL SERVICES TO THE NON PROFIT, AGING SERVICES FIELD. THE REPORT FEATURES: - ANALYSIS OF EXECUTIVE COMPENSATION GOVERNANCE PROCESSES. - DETAILED FINANCIAL PROFILE OF ALL PARTICIPANTS, PRESENTED BY REVENUE, ASSETS, FTE'S, AND GEOGRAPHIC REGION. - COMPREHENSIVE ANALYSIS OF CASH COMPENSATION PRACTICES AND BENEFITS. - DATA SUMMARY TABLES WITH A FULL RANGE OF STATISTICAL ANALYSES DISPLAYING COMPENSATION BY DIFFERENT ORGANIZATIONAL SCOPE. - GEOGRAPHICAL ANALYSIS INCLUDING REGIONAL DIFFERENCES. - ANALYSIS AND REPORTING OF DEFERRED COMPENSATION PRACTICES. THE BOARD OF DIRECTORS, THROUGH DELEGATED FUNCTION TO THE EXECUTIVE COMMITTEE, SETS THE PRESIDENT/CEO COMPENSATION DESIGN ANNUALLY BASED ON PERFORMANCE, DEVELOPMENT, AND PEER GROUP WITHIN THE COMPENSATION STUDY. THERE IS A FORMALIZED COMPENSATION PHILOSOPHY THAT IS SET INTO POLICY THAT COVERS ALL EXECUTIVES AND OFFICERS OF THE ORGANIZATION. COMPENSATION IS DETERMINED ON THE CONSOLIDATED VIEW OF THE ORGANIZATION AND ALL RELATED ENTITIES, AND ALLOCATED BASED ON A TIME PERCENTAGE. THE PRESIDENT/CEO SETS COMPENSATION FOR ALL OTHER OFFICERS BASED ON PERFORMANCE, DEVELOPMENT, AND PEER GROUP WITHIN THE COMPENSATION STUDY. THE LAST REVIEW PROCESS WAS CONDUCTED IN 2023 AND IS DONE ANNUALLY. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART VII SECTION A AND FORM 990, PART V, LINE 2: | ALL FORMS W-2 FOR WESLEYLIFE AND ITS RELATED ORGANIZATIONS ARE FILED BY WESLEYLIFE AS THE COMMON PAYMASTER. HOWEVER, THE RELATED ORGANIZATIONS ARE REPORTING COMPENSATION IN FORM 990, PART VII, SECTION A FOR EACH EMPLOYEE BECUASE EACH EMPLOYEE SPLITS THEIR TIME AND SERVICES BETWEEN THE RELATED ORGANIZATIONS. THEREFORE, A PORTION OF THEIR COMPENSATION IS ATTRIBUTABLE TO THE FILING ORGANIZATION. |
| FORM 990, PART XI, LINE 9: | CHANGE IN INVESTMENT - JOINT VENTURE -2,408,459. INTERCOMPANY TRANSFER 103,925. |
| FORM 990 | AMENDED RETURN DISCLOSURES: FORM 990, PART VIII, LINE 1D CONTRIBUTION RECEIVED AMOUNT HAS BEEN CHANGED FROM 0 TO $47,948. FORM 990, PART XI, LINE 9 HAS BEEN UPDATED INTERCOMPANY TRANSFERS FROM $151,873 TO $103,925. SCHEDULE B, PART I HAS BEEN ADDED. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WESLEY DEVELOPMENT SERVICES LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5508 NW 88TH STREET | AddressLine1Txt |
| City | JOHNSTON | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50131 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 822839395 | EIN |
| Primary Activities | DEVELOPMENT SERVICES | PrimaryActivitiesTxt |
| Legal Domicile State | IA | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WESLEYLIFE | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 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 |
|---|---|---|---|---|---|---|---|---|---|---|
| WESLEY COMMUNITY SERVICES INC | ||||||||||
| 5508 NW 88TH STREET | JOHNSTON | IA | 50131 | 203970256 | HOME HEALTH CARE | IA | 501(C)(3) | LINE 10 | WESLEYLIFE | Yes (1) |
| WESLEY RETIREMENT SERVICES INC | ||||||||||
| 5508 NW 88TH STREET | JOHNSTON | IA | 50131 | 420680440 | LONG TERM CARE | IA | 501(C)(3) | LINE 10 | WESLEYLIFE | Yes (1) |
| WELLSPIRE LLC | ||||||||||
| 5508 NW 88TH STREET | JOHNSTON | IA | 50131 | 833724025 | SENIOR HOUSING DEVELOPMENT | IA | 501(C)(3) | LINE 10 | WESLEYLIFE | Yes (1) |
| WESLEYLIFE FOUNDATION | ||||||||||
| 5508 NW 88TH STREET | JOHNSTON | IA | 50131 | 882893273 | SUPPORTS WESLEYLIFE | IA | 501(C)(3) | LINE 10 | WESLEYLIFE | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| WESLEY COMMUNITY SERVICES INC | ||
| L | $13,493,900 | FMV |
| WESLEY RETIREMENT SERVICES INC | ||
| L | $58,115,421 | FMV |
| WELLSPIRE LLC | ||
| L | $16,614,144 | FMV |
| WESLEY FOUNDATION | ||
| L | $470,267 | FMV |