EASTERN STAR MASONIC HOME: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: EASTERN STAR MASONIC HOME (EIN 42-0680363)
Tax period: 2023-09-01 to 2024-08-31
Filed: 2025-04-11
IRS object ID: 202541019349300339
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule J
Schedule K
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-04-11T15:10:16-05:00	ReturnTs
Tax Period End	2024-08-31	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	121 WEST BRIDGE STREET	AddressLine1Txt
City	OWATONNA	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55060	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-09-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	420680363	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	EASTERN STAR MASONIC HOME	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	EAST	BusinessNameControlTxt
Phone	5154325274	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	715 W MAMIE EISENHOWER AVE	AddressLine1Txt
City	BOONE	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	50036	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	CHRISTINA WALSH	PersonNm
Person Title	CEO	PersonTitleTxt
Phone	5154325274	PhoneNum
Signature	2025-02-03	SignatureDt

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JUSTIN HARTERT	PreparerPersonNm
PTIN	P02236744	PTIN
Phone	5074467100	PhoneNum
Preparation	2025-01-27	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)
Principal Officer	CHRISTINA WALSH	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	715 W MAMIE EISENHOWER AVE	AddressLine1Txt
City	BOONE	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	50036	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$13,789,544	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.IOWAOESHOME.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1905	FormationYr
Legal Domicile State	IA	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE HEALTH CARE SERVICES TO SENIORS THROUGH A MULTI-LEVEL RETIREMENT COMMUNITY. THE HOME SHALL PROVIDE OPTIMAL HEALTH SERVICES AT AN AFFORDABLE COST CONSISTENT WITH MAINTAINING ADEQUATE AND APPROPRIATE PROGRAMS, SERVICES, MODERN FACILITIES AND FINANCIAL SOUNDNESS.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	238	TotalEmployeeCnt
Total Volunteers	5	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$31,326	PYContributionsGrantsAmt
CY Contributions Grants	$7,993	CYContributionsGrantsAmt
PY Program Service Revenue	$10,819,790	PYProgramServiceRevenueAmt
CY Program Service Revenue	$12,819,203	CYProgramServiceRevenueAmt
PY Investment Income	$2,660	PYInvestmentIncomeAmt
CY Investment Income	$9,318	CYInvestmentIncomeAmt
PY Other Revenue	$153,844	PYOtherRevenueAmt
CY Other Revenue	$953,030	CYOtherRevenueAmt
PY Total Revenue	$11,007,620	PYTotalRevenueAmt
CY Total Revenue	$13,789,544	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$7,555,886	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$8,022,594	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$5,905,403	PYOtherExpensesAmt
CY Other Expenses	$5,917,006	CYOtherExpensesAmt
PY Total Expenses	$13,461,289	PYTotalExpensesAmt
CY Total Expenses	$13,939,600	CYTotalExpensesAmt
PY Revenues Less Expenses	-$2,453,669	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$150,056	CYRevenuesLessExpensesAmt
Total Assets BOY	$22,474,165	TotalAssetsBOYAmt
Total Assets EOY	$20,484,093	TotalAssetsEOYAmt
Total Liabilities BOY	$20,579,148	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$18,724,863	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,895,017	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,759,230	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	TO PROVIDE HEALTH CARE SERVICES TO SENIORS THROUGH A MULTI-LEVEL RETIREMENT COMMUNITY. THE HOME SHALL PROVIDE OPTIMAL HEALTH SERVICES AT AN AFFORDABLE COST CONSISTENT WITH MAINTAINING ADEQUATE AND APPROPRIATE PROGRAMS, SERVICES, MODERN FACILITIES AND FINANCIAL SOUNDNESS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$12,097,866	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$13,772,233	RevenueAmt
Desc	TO PROVIDE HEALTH CARE SERVICES TO SENIORS THROUGH A MULTI-LEVEL RETIREMENT COMMUNITY. THE HOME SHALL PROVIDE OPTIMAL HEALTH SERVICES AT AN AFFORDABLE COST CONSISTENT WITH MAINTAINING ADEQUATE AND APPROPRIATE PROGRAMS, SERVICES, MODERN FACILITIES AND FINANCIAL SOUNDNESS.	Desc
Total Program Service Expenses	$12,097,866	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	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	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	Yes (1)	TaxExemptBondsInd
Invest Tax Exempt Bonds	0	InvestTaxExemptBondsInd
Escrow Account	0	EscrowAccountInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
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	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	15	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	238	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	5	GoverningBodyVotingMembersCnt
Independent Voting Member	5	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	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	0	ConflictOfInterestPolicyInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	JENNIFER KLAUENBERG	PersonNm
Phone	5154325274	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	715 W 3RD ST	AddressLine1Txt
City	BOONE	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	50036	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd
BETTY CLARK
PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
PAULA S LARSEN
SECRETARY & TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
JOYCE SLONIGER
TRUSTEE	1.00	Yes (X)		$0	$0	$0
CHRIS MISHLER
TRUSTEE	1.00	Yes (X)		$0	$0	$0
JOHN WHITAKER
TRUSTEE	1.00	Yes (X)		$0	$0	$0
CHRISTINA WALSH
ADMINISTRATOR	40.00			$164,125	$0	$7,005	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$164,125	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$7,005	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
AEGIS THERAPIES INC
PO BOX 936653	ATLANTA	GA	31193	THERAPY SERVICES	$262,320
BAKER GROUP
1600 SE CORPORATE WOODS DRIVE	ANKENY	IA	50021	MAINTENANCE SERVICES	$140,182
BOSTON CONSULTING GROUP
2651 CROSSPARK ROAD STE 1	CORALVILLE	IA	52241	DATA PROCESSING SERVICES	$112,942

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt
Government Grants	$7,993	GovernmentGrantsAmt
Total Contributions	$7,993	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
NURSING HOME CARE	623000	$9,962,301	$9,962,301
MEDICARE/MEDICAID PAYMENTS	623000	$2,388,536	$2,388,536
LEASE OF DUPLEXES	532000	$468,366	$468,366

Field	Value	IRS element (for citing)
Total Program Service Revenue	$12,819,203	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$9,318	TotalRevenueColumnAmt
Exclusion	$9,318	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMORIAL INCOME	900099	$772,520	$772,520
MISC INCOME	623000	$180,510	$180,510

Field	Value	IRS element (for citing)
Other Revenue Total	$953,030	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$13,789,544	TotalRevenueColumnAmt
Related Or Exempt Func Income	$13,772,233	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$9,318	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$170,788	TotalAmt
Management And General	$170,788	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$6,223,828	TotalAmt
Program Services	$5,727,581	ProgramServicesAmt
Management And General	$496,247	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$97,370	TotalAmt
Program Services	$77,244	ProgramServicesAmt
Management And General	$20,126	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$1,024,911	TotalAmt
Program Services	$863,226	ProgramServicesAmt
Management And General	$161,685	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$505,697	TotalAmt
Program Services	$448,339	ProgramServicesAmt
Management And General	$57,358	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$63,348	TotalAmt
Management And General	$63,348	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$30,224	TotalAmt
Management And General	$30,224	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$647,549	TotalAmt
Program Services	$558,378	ProgramServicesAmt
Management And General	$89,171	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$1,193	TotalAmt
Management And General	$1,193	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$80,767	TotalAmt
Program Services	$4,679	ProgramServicesAmt
Management And General	$76,088	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$746,696	TotalAmt
Program Services	$702,602	ProgramServicesAmt
Management And General	$44,094	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$219	TotalAmt
Program Services	$219	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$15,106	TotalAmt
Program Services	$14,492	ProgramServicesAmt
Management And General	$614	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$613,258	TotalAmt
Program Services	$613,258	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,969,056	TotalAmt
Program Services	$1,969,056	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$241,166	TotalAmt
Program Services	$86,271	ProgramServicesAmt
Management And General	$154,895	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
FOOD EXPENSES	$547,559	$547,559
MEDICAL SUPPLIES	$438,671	$408,847	$29,824
BAD DEBT EXPENSE	$255,498		$255,498
MISCELLANEOUS EXPENSE	$178,323	$90	$178,233

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$88,373	TotalAmt
Program Services	$76,025	ProgramServicesAmt
Management And General	$12,348	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$13,939,600	TotalAmt
Program Services	$12,097,866	ProgramServicesAmt
Management And General	$1,841,734	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$54,236	BOYAmt
EOY	$294,984	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,096,147	BOYAmt
EOY	$97,001	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$988,794	BOYAmt
EOY	$1,355,111	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$21,180	BOYAmt
EOY	$178	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$22,289	BOYAmt
EOY	$21,281	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$54,657	BOYAmt
EOY	$54,363	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$43,863,422	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$25,605,964	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$19,940,707	BOYAmt
EOY	$18,257,458	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$125,995	BOYAmt
EOY	$342,015	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$170,160	BOYAmt
EOY	$61,702	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$22,474,165	BOYAmt
EOY	$20,484,093	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,781,514	BOYAmt
EOY	$1,561,243	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$5,683,989	BOYAmt
EOY	$5,491,198	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$9,061,915	BOYAmt
EOY	$8,831,033	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$2,296,130	BOYAmt
EOY	$2,841,389	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$1,755,600	BOYAmt
EOY	$0	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$20,579,148	BOYAmt
EOY	$18,724,863	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	$1,169,224	BOYAmt
EOY	$590,006	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$725,793	BOYAmt
EOY	$1,169,224	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,895,017	BOYAmt
EOY	$1,759,230	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$22,474,165	BOYAmt
EOY	$20,484,093	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$150,056	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$14,269	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	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	$1,687,029	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,240,495	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$173,280	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$31,326	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,993	CurrentTaxYearAmt
Total	$3,140,123	TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,930,885	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$7,583,722	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,166,600	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$10,819,790	CurrentTaxYearMinus1YearAmt
Current Tax Year	$12,819,203	CurrentTaxYearAmt
Total	$47,320,200	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$9,617,914	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$8,824,217	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,339,880	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$10,851,116	CurrentTaxYearMinus1YearAmt
Current Tax Year	$12,827,196	CurrentTaxYearAmt
Total	$50,460,323	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$50,460,323	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$613,047	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	-$12,258	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$36,316	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$9,757	CurrentTaxYearMinus1YearAmt
Current Tax Year	$9,318	CurrentTaxYearAmt
Total	$656,180	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$613,047	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	-$12,258	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$36,316	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$9,757	CurrentTaxYearMinus1YearAmt
Current Tax Year	$9,318	CurrentTaxYearAmt
Total	$656,180	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$123,769	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$550,022	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$617,286	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$153,844	CurrentTaxYearMinus1YearAmt
Current Tax Year	$953,030	CurrentTaxYearAmt
Total	$2,397,951	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$10,354,730	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$9,361,981	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,993,482	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$11,014,717	CurrentTaxYearMinus1YearAmt
Current Tax Year	$13,789,544	CurrentTaxYearAmt
Total	$53,514,454	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.94290	PublicSupportCY509Pct
Public Support PY509	0.95530	PublicSupportPY509Pct
Investment Income CY	0.01230	InvestmentIncomeCYPct
Investment Income PY	0.01320	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	$826,003	OtherCostOrOtherBasisAmt
Book Value	$826,003	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$37,102,493	OtherCostOrOtherBasisAmt
Depreciation	$22,080,877	DepreciationAmt
Book Value	$15,021,616	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$454,975	OtherCostOrOtherBasisAmt
Depreciation	$102,084	DepreciationAmt
Book Value	$352,891	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,874,139	OtherCostOrOtherBasisAmt
Depreciation	$3,423,003	DepreciationAmt
Book Value	$1,451,136	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$605,812	OtherCostOrOtherBasisAmt
Book Value	$605,812	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$18,257,458	TotalBookValueLandBuildingsAmt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	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

Field	Value	IRS element (for citing)
Person	CHRISTINA WALSH	PersonNm
Title	ADMINISTRATOR	TitleTxt
Base Compensation Filing Org	$164,125	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$7,005	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$0	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$171,130	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	CITY OF BOONE IOWA	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Bond Issuer EIN	426004291	BondIssuerEIN
Bond Issued	2022-05-12	BondIssuedDt
Issue Price	$9,335,000	IssuePriceAmt
Purpose	TO FINANCE CONSTRUCTION	PurposeDesc
Defeased	0	DefeasedInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Pool Financing	0	PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Retired	$602,342	RetiredAmt
Total Proceeds	$1,276,681	TotalProceedsAmt
Issuance Costs From Proceeds	$57,223	IssuanceCostsFromProceedsAmt
Refunding Tax Exempt Bonds	Yes (1)	RefundingTaxExemptBondsInd
Refunding Taxable Bonds	0	RefundingTaxableBondsInd
Final Allocation Made	0	FinalAllocationMadeInd
Adequate Books And Rec Maint	Yes (1)	AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	0	OwningBondFinancedPropertyInd
Any Lease Arrangements	0	AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop	0	MgmtContractBondFincdPropInd
Any Research Agreements	0	AnyResearchAgreementsInd
Private Bus Use By Others	0.00000	PrivateBusUseByOthersPct
Private Bus Concerning UBI	0.00000	PrivateBusConcerningUBIPct
Total Private Business Use	0.00000	TotalPrivateBusinessUsePct
Bond Iss Meet Prvt Sec Pymt Test	0	BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop	0	ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond Remdtd	Yes (1)	ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	Yes (1)	Form8038TFiledInd
Variable Rate Issue	0	VariableRateIssueInd
Hedge Identified In Bks And Rec	0	HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC	0	GrossProceedsInvestedInGICInd
Gross Proceeds Invested	0	GrossProceedsInvestedInd
Written Proc To Monitor Reqs	Yes (1)	WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Procedures Corrective Action	Yes (1)	ProceduresCorrectiveActionInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 8B	THE BOARD OF DIRECTORS DOES NOT HAVE COMMITTEES.
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM IS REVIEWED BY THE ADMINISTRATOR OF THE ORGANIZATION PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 15A	THE BOARD SETS COMPENSATION OF ADMINSTRATOR ON AN ANNUAL BASIS BY REVIEWING WAGE COMPARISONS FROM IOWA HEALTHCARE.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS, CONFLCT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.