2024-08-06T17:57:30-05:00 2023-09-30 420714325 RSM US LLP 6 S PATTERSON BLVD DAYTON OH 45402 990 2022-10-01 364094409 UNLIMITED DEVELOPMENT INC UNLI 3093431550 285 SOUTH FARNHAM STREET GALESBURG IL 61401 ROBERT WAGNER PRESIDENT 3093431550 2024-07-17 1 1 KAREN O CRIM P00368385 9372980201 2024-07-17 2022 2024-08-08 14:25:15Z ROBERT WAGNER 285 SOUTH FARNHAM STREET GALESBURG IL 61401 123773974 0 X SIMPLYTHEFINEST.NET X 1996 IL UDI PROVIDES & OPERATES NURSING AND ASSISTED LIVING FACILITIES FOR THE ELDERLY. 4 3 2564 103 0 0 4943739 2710618 99254958 115078633 1003152 1076174 0 0 105201849 118865425 0 0 0 0 53178570 65855571 0 0 0 51231873 56066253 104410443 121921824 791406 -3056399 71835408 118834352 19729951 68588974 52105457 50245378 X THE MISSION OF THE ORGANIZATION IS ARTICULATED IN ITS ARTICLES OF INCORPORATION AS FOLLOWS:THE CORPORATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE PURPOSES AS DEFINED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. IN FURTHERANCE OF THOSE CHARITABLE PURPOSES, THE CORPORATION SHALL BE EMPOWERED TO BUILD, LEASE, ACQUIRE AND OTHERWISE OWN AND OPERATE RESIDENTIAL FACILITIES, NURSING FACILITIES AND OTHER RELATED FACILITIES AND SERVICES FOR THE ELDERLY, MENTALLY RETARDED, MENTALLY ILL, DEVELOPMENTALLY DISABLED AND OTHER LIKE CONDITIONS WITHOUT REGARD TO RACE, RELIGION, COLOR, SEX, CREED OR NATIONAL ORIGIN OF SAID PERSONS. THE CORPORATION WILL NOT ENGAGE IN THE PRACTICE OF MEDICINE NOR RENDER ANY LICENSED PROFESSIONAL SERVICES. 0 0 115803761 115078633 ALL PROGRAM SERVICES RELATE TO PROVIDING AND OPERATING SKILLED NURSING FACILITIES, ASSISTED, SEMI-INDEPENDENT AND SUPPORTIVE LIVING FACILITIES AND OTHER RELATED HEALTH CARE SERVICES TO THE ELDERLY. THE ORGANIZATION OPERATES 23 FACILITIES WITH A COMBINED TOTAL OF 1,741 BEDS. 115803761 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 1 0 1 69 0 1 2564 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 4 3 0 1 0 0 0 1 0 1 1 0 0 1 1 1 1 0 0 0 0 0 IL X RON WILSON RFMS INC 3093431550 285 SOUTH FARNHAM STREET GALESBURG IL 61401 X ROBERT H WAGNER PRESIDENT/MEDICAL DIRECTOR 1.00 1.00 X X 32400 0 0 DAVID HANEY VICE PRESIDENT 1.00 1.00 X X 4500 0 0 AUDREY FINKE SECRETARY 1.00 1.00 X X 4500 0 0 JERRY GILMORE DIRECTOR 1.00 1.00 X 4500 0 0 RON WILSON RFMS INC CFO 40.00 1.00 X 0 0 0 JODY CLARK NURSE 40.00 1.00 X 133862 0 0 TRACY OWENS ADMINISTRATOR 40.00 1.00 X 130969 0 13338 TENIA CALHOON ADMINISTRATOR 40.00 1.00 X 128442 0 17790 BILLYE TITUS ADMINISTRATOR 40.00 1.00 X 121211 0 12665 JOHNNY LAW ADMINISTRATOR 40.00 1.00 X 118034 0 14467 678418 0 58260 25 0 0 0 AEGIS THERAPIES INC PO BOX 936653 ATLANTA GA 311936553 THERAPY SERVICES 5227061 RFMS INC 285 SOUTH FARNHAM GALESBURG IL 61401 ADMINISTRATIVE SERVICES 2172180 LTC SUPPORT SERVICES LLC 285 SOUTH FARNHAM GALESBURG IL 61401 SUPPORT SERVICES 1642335 CONSONUS REHAB PO BOX 4800 PORTLAND OR 972084800 THERAPY SERVICES 1229064 GRAPETREE MEDICAL STAFFING LLC PO BOX 5340 SIOUX FALLS SD 571175340 MEDICAL STAFFING AGENCY 953720 14 2697756 12862 2710618 MEDICARE & MEDICAID 623000 80455457 80455457 PRIVATE PAY RESIDENT SERVICES 623000 34225574 34225574 OTHER RESIDENT SERVICES 623000 396149 396149 MAINTENANCE FEES 623000 1453 1453 115078633 975587 975587 5008836 300 4908549 0 100287 300 100587 100587 118865425 115078633 0 1076174 45900 45900 58625803 57342859 1282944 254678 248986 5692 2615391 2556940 58451 4313799 4217390 96409 4013668 2707754 1305914 53833 53833 329452 329452 33507 33507 174150 174150 10763212 10745398 17814 733946 660551 73395 535865 423660 112205 457469 365975 91494 15765983 15304479 461504 186778 185906 872 33870 23750 10120 1321 1281 40 2249208 2136748 112460 1693735 1674361 19374 SUPPLIES & SMALL EQUIPM 11509196 11504454 4742 MEDICAID ASSESSMENT TAX 4319992 4319992 EQUIPMENT RENT & MAINTE 1280803 1278012 2791 UNCOLLECTIBLE CHARGES 1143436 1143436 786829 105265 681564 121921824 115803761 6118063 0 1714475 1318268 11708808 7872403 17023475 15507873 1392127 499211 39544124 18881387 21127751 20662737 18858772 21595373 10000 10000 0 51368487 71835408 118834352 14961956 13936358 1314000 1114000 3453995 53538616 19729951 68588974 X 52105457 50245378 52105457 50245378 71835408 118834352 -3056399 1196320 0 X X 0 1 X 1 1 1 X 10528 8739997 2962864 4943739 2710618 19367746 107302871 101689787 94444995 99254863 115078633 517771149 107313399 110429784 97407859 104198602 117789251 537138895 0 0 0 537138895 411162 456745 558135 689104 975587 3090733 411162 456745 558135 689104 975587 3090733 0 0 2412 350 2762 107724561 110886529 97968406 104888056 118764838 540232390 0.99430 0.99580 0.00570 0.00470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 33507 33507 0 121714167 121747674 0 1000000 0 250000 0 0 0 1000000 1000000 1000000 1000000 4000000 6000000 26271 26341 31162 33507 117281 250000 250000 250000 250000 1000000 1500000 9986095 862639 9123456 21560420 12776015 8784405 7136322 5051176 2085146 861287 191557 669730 20662737 RIGHT-OF-USE ASSETS, OPERATING LEASES 51368487 51368487 DUE TO RESIDENTS - TRUST ACCOUNTS 219301 SECURITY DEPOSITS 783881 AMOUNTS REFUNDABLE TO RESIDENTS 1054430 REFUNDABLE ADVANCES 518421 INTERCOMPANY PAYABLES 486684 OPERATING LEASE LIABILITIES 50475899 53538616 X PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OR SECTION 501(C)(2) OF THE INTERNAL REVENUE CODE; THEREFORE, NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA (U.S. GAAP). LTC SUPPORT SERVICES (LTC) A SINGLE DIRECTOR COMMON TO BOTH UDI AND LTC IS AUDREY FINKE. 1642335 SUPPORT SERVICES ARE PROVIDED BY LTC SUPPORT SERVICES, LLC, AS DESCRIBED IN SCHEDULE O RELATIVE TO PART VI, SECTION A, LINE 3. AUDREY FINKE, WHO IS A DIRECTOR OF UNLIMITED DEVELOPMENT, INC., AND LTC SUPPORT SERVICES, LLC, RECEIVED DIRECTOR'S FEES OF $0 FROM LTC SUPPORT SERVICES, LLC, FOR THE FISCAL YEAR ENDING SEPTEMBER 30, 2023. 0 FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION RECEIVES SUPPORT SERVICES FROM LTC SUPPORT SERVICES, LLC, AN UNRELATED COMPANY. THESE SERVICES INCLUDE OVERSIGHT, TRAINING, REGULATORY COMPLIANCE, QUALITY ASSURANCE PROGRAMS, HUMAN RESOURCE SUPPORT, MARKETING AND MAINTENANCE. UNLIMITED DEVELOPMENT, INC. OWNS 14.2% OF LTC SUPPORT SERVICES, LLC., AND COMMUNITY LIVING OPTIONS, INC., (PARENT ORGANIZATION OF UNLIMITED DEVELOPMENT, INC.) OWNS 14.2% OF LTC SUPPORT SERVICES, LLC. THE REMAINING 71.6% OF LTC SUPPORT SERVICES, LLC, IS OWNED BY UNRELATED EXEMPT ORGANIZATIONS. THE ORGANIZATION ALSO HAS A NEGOTIATED ARMS LENGTH ADMINISTRATIVE SERVICES CONTRACT WITH RFMS, INC., AN UNRELATED COMPANY, TO OBTAIN SERVICES SUCH AS CASH MANAGEMENT, ACCOUNTING AND FINANCIAL REPORTING, PAYROLL AND EMPLOYEE BENEFITS, INFORMATION TECHNOLOGY, REGULATORY MATTERS, AND OTHER GENERAL BUSINESS AND FINANCIAL MANAGEMENT SERVICES AS REQUIRED. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION IS A SUBSIDIARY OF COMMUNITY LIVING OPTIONS, INC. COMMUNITY LIVING OPTIONS, INC. IS THE MEMBER OF THE ORGANIZATION. COMMUNITY LIVING OPTIONS, INC., ELECTS THE GOVERNING BODY ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 11B EACH MEMBER OF THE BOARD OF DIRECTORS RECEIVES A PAPER COPY OF FORM 990 FOR THEIR REVIEW AND COMMENT PRIOR TO ITS FILING. THE BOARD ALSO REVIEWS IN DETAIL EACH FORM 990 FILED BY THE ORGANIZATION AT ITS REGULARLY SCHEDULED BOARD MEETINGS. ON AN ANNUAL BASIS, EACH BOARD MEMBER ATTENDS A TRAINING SESSION THAT PROVIDES UPDATES ON CURRENT EXEMPT ORGANIZATION TAX COMPLIANCE MATTERS. FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO ATTEST TO THEIR COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. THE BOARD OF DIRECTORS REVIEWS ALL COMPLETED CONFLICT OF INTEREST STATEMENTS TO DETERMINE IF ANY CONFLICTS EXIST WHICH WOULD REQUIRE RESTRICTION ON PARTICIPATION IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN ANY TRANSACTIONS INVOLVING THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 18 A PAPER COPY OF FORM 990 IS PROVIDED UPON REQUEST. THE ORGANIZATION'S FORM 990 IS ALSO AVAILABLE VIA THE GUIDESTAR.ORG WEBSITE AND THROUGH THE ATTORNEY GENERAL'S OFFICE OF THE STATE OF ILLINOIS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC EXCEPT THROUGH PUBLIC FILING REQUIREMENTS. FORM 990, PART VII, SECTION A, COLUMN F: RON WILSON IS EMPLOYED BY RFMS, INC., AN UNRELATED ORGANIZATION WHICH HAS AN ADMINISTRATIVE SERVICES CONTRACT WITH UNLIMITED DEVELOPMENT, INC. THE TYPE OF SERVICES PROVIDED BY RFMS, INC., ARE DETAILED IN THE SCHEDULE O EXPLANATION ABOVE RELATIVE TO FORM 990, PART VI, SECTION A, LINE 3. RON WILSON IS THE CHIEF FINANCIAL OFFICER OF RFMS, INC. HIS COMPENSATION REPORTED ON HIS RFMS, INC. FORM W-2, BOX 5 FOR CALENDAR YEAR 2022 IS $196,536. RON WILSON'S COMPENSATION AMOUNT AND HOURS HAVE NOT BEEN PRORATED BASED ON TIME SPENT FOR EACH OF THE FIFTEEN ORGANIZATIONS TO WHOM SERVICES ARE PROVIDED BY RFMS, INC. FORM 990, PART VII, SECTION A, COLUMN B: APPROXIMATELY ONE HALF OF THE AVERAGE HOURS PER WEEK ESTIMATED FOR EACH DIRECTOR IS DEVOTED TO RELATED ORGANIZATIONS LISTED ON SCHEDULE R. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT OF THE AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART XII, LINE 2B: THE FINANCIAL STATEMENTS OF UNLIMITED DEVELOPMENT, INC., WERE AUDITED AS PART OF THE CONSOLIDATED FINANCIAL REPORT ISSUED FOR COMMUNITY LIVING OPTIONS, INC. AND SUBSIDIARIES. 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