GREEN CAY LIFE PLAN VILLAGE INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: GREEN CAY LIFE PLAN VILLAGE INC (EIN 87-3450516)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-08-29
IRS object ID: 202402429349301450
Schema version: 2023v5.1
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 D
Schedule K
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-08-29T12:59:05-05:00	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	15303 N DALLAS PARKWAY SUITE 1400	AddressLine1Txt
City	ADDISON	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	75001	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	873450516	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	GREEN CAY LIFE PLAN VILLAGE INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	GREE	BusinessNameControlTxt
Phone	2149792786	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2457 COLLINS AVE PH 2	AddressLine1Txt
City	MIAMI BEACH	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33140	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	TROY T TAYLOR	PersonNm
Person Title	CHAIRMAN OF THE BOARD	PersonTitleTxt
Phone	2149792786	PhoneNum
Signature	2024-08-27	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MICHAEL SIEGEL	PreparerPersonNm
PTIN	P01587323	PTIN
Phone	9723835700	PhoneNum
Preparation	2024-08-27	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-08-08 14:25:15Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	THE WINSBERG AT GREEN CAY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	TROY T TAYLOR	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2457 COLLINS AVE PH 2	AddressLine1Txt
City	MIAMI BEACH	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33140	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$0	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	GREENCAYLIFEPLANVILLAGE.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2021	FormationYr
Legal Domicile State	FL	LegalDomicileStateCd
Activity Or Mission	DEVELOPING A CONTINUING CARE RETIREMENT COMMUNITY.	ActivityOrMissionDesc
Voting Members Governing Body	3	VotingMembersGoverningBodyCnt
Voting Members Independent	3	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	4	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$0	PYTotalRevenueAmt
CY Total Revenue	$0	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	$255,853	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,012,107	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$657,173	PYOtherExpensesAmt
CY Other Expenses	$1,646,469	CYOtherExpensesAmt
PY Total Expenses	$913,026	PYTotalExpensesAmt
CY Total Expenses	$2,658,576	CYTotalExpensesAmt
PY Revenues Less Expenses	-$913,026	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$2,658,576	CYRevenuesLessExpensesAmt
Total Assets BOY	$37,834,158	TotalAssetsBOYAmt
Total Assets EOY	$40,745,732	TotalAssetsEOYAmt
Total Liabilities BOY	$38,747,184	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$44,317,334	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$913,026	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$3,571,602	NetAssetsOrFundBalancesEOYAmt
Mission	DEVELOP CONTINUING CARE RETIREMENT COMMUNITY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	DEVELOP CONTINUING CARE RETIREMENT COMMUNITY.	Desc
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	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	Yes (1)	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	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	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	0	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	19	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
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	3	GoverningBodyVotingMembersCnt
Independent Voting Member	3	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	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	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	FL	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	EVAN RICHTER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2149792786	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3232 MCKINNEY AVENUE SUITE 1160	AddressLine1Txt
City	DALLAS	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	75204	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
TROY T TAYLOR
CHAIRMAN OF THE BOARD	5.00	Yes (X)	$70,000	$0	$0
ALBERT G REX
BOARD MEMBER	2.00	Yes (X)	$55,000	$0	$0
RICHARD MICHAEL POWELL
BOARD MEMBER	2.00	Yes (X)	$55,000	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$180,000	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
PRDG LLC
3535 TRAVIS STREET SUITE 265	DALLAS	TX	75204	ARCHITECT	$1,496,222
GREENBRIER DEVELOPMENT LLC
3232 MCKINNEY AVENUE SUITE 1160	DALLAS	TX	75204	CONSULTING	$1,270,175
FIDES PARTNERS
12155 US 1 UNIT 1365	NORTH PALM BEACH	FL	33408	CONSULTING	$360,000
BIG ROCK PARTNERS HOLDING II LLC
2645 N FEDERAL HWY SUITE 230	DELRAY BEACH	FL	33483	CONSULTING	$305,953

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	4	CntrctRcvdGreaterThan100KCnt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$180,000	TotalAmt
Management And General	$180,000	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$832,107	TotalAmt
Management And General	$832,107	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$10,185	TotalAmt
Management And General	$10,185	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$20,423	TotalAmt
Management And General	$20,423	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$1,507,118	TotalAmt
Management And General	$1,507,118	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$25,058	TotalAmt
Management And General	$25,058	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$77,712	TotalAmt
Management And General	$77,712	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	REAL ESTATE TAXES	Desc
Total	$5,973	TotalAmt
Management And General	$5,973	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,658,576	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$2,658,576	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$114,841	BOYAmt
EOY	$307,030	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$768,673	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$42,894	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$32,912,063	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$45,582	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$24,373,633	BOYAmt
EOY	$32,866,481	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$13,302,790	BOYAmt
EOY	$6,803,548	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$37,834,158	BOYAmt
EOY	$40,745,732	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$2,188,767	BOYAmt
EOY	$7,204,670	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$34,336,243	BOYAmt
EOY	$34,762,506	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$1,720,000	BOYAmt
EOY	$1,720,000	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$502,174	BOYAmt
EOY	$630,158	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$38,747,184	BOYAmt
EOY	$44,317,334	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	-$913,026	BOYAmt
EOY	-$3,571,602	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$913,026	BOYAmt
EOY	-$3,571,602	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$37,834,158	BOYAmt
EOY	$40,745,732	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$2,658,576	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	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)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	0	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind
Public Support Total509	$0	PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

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

Field	Value	IRS element (for citing)
First5 Years509	Yes (X)	First5Years509Ind

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	0	AgentTrusteeEtcInd
Incl Escrow Custodial Acct Liab	0	InclEscrowCustodialAcctLiabInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$21,233,735	OtherCostOrOtherBasisAmt
Book Value	$21,233,735	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$844,175	OtherCostOrOtherBasisAmt
Depreciation	$45,582	DepreciationAmt
Book Value	$798,593	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$10,834,153	OtherCostOrOtherBasisAmt
Book Value	$10,834,153	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$32,866,481	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt
DEPOSITS	$13,684
TRUSTEE HELD FUNDS	$6,301,690
RIGHT OF USE ASSET	$488,174

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$6,803,548	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
RESIDENT DEPOSITS	$185,000
SHORT-TERM LEASE LIABILITY	$87,536
LONG-TERM LEASE LIABILITY	$357,622

Field	Value	IRS element (for citing)
Total Liability	$630,158	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$0	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$0	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$0	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,658,576	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$2,658,576	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,658,576	TotalExpensesPerForm990Amt

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	PALM BEACH COUNTY HEALTH FACILITIES AUTHORITY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Bond Issuer EIN	521297506	BondIssuerEIN
CUSIP	696507VM1	CUSIPNum
Bond Issued	2022-08-09	BondIssuedDt
Issue Price	$36,275,000	IssuePriceAmt
Purpose	FINANCE LAND AND CAPITALIZED PRE-CONSTRUCTION EXPENSES	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
Total Proceeds	$36,275,000	TotalProceedsAmt
Issuance Costs From Proceeds	$723,500	IssuanceCostsFromProceedsAmt
Capital Expenditures	$28,481,136	CapitalExpendituresAmt
Unspent	$7,070,364	UnspentAmt
Refunding Tax Exempt Bonds	0	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
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	0	Form8038TFiledInd
Rebate Not Due Yet	Yes (1)	RebateNotDueYetInd
Exception To Rebate	0	ExceptionToRebateInd
No Rebate Due	0	NoRebateDueInd
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	0	WrittenProcToMonitorReqsInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	BIG ROCK PARTNERS HOLDING II, LLC IS ABLE TO ENTER IN CONTRACTS ON BEHALF OF THE ORGANIZATION FOR AMOUNT UNDER A SPECIFIC DOLLAR VALUE OF $500,000.
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS PREPARED BY CLA WITH INFORMATION PROVIDED BY THE FINANCE DEPARTMENT OF THE GREEN CAY LIFE PLAN VILLAGE INC.. MANAGEMENT REVIEWS THE 990 AND PROVIDES A COPY TO THE AUDIT COMMITTEE, FOR APPROVAL, PRIOR TO PRESENTATION IN DRAFT TO THE BOARD MEMBERS OF GREEN CAY LIFE PLAN VILLAGE INC. UPON BOARD APPROVAL, THE 990 IS FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF ANY ACTUAL, POTENTIAL, OR PERCEIVED CONFLICT OF INTEREST AS SOON AS SUCH INTERESTED PERSON IDENTIFIES THAT THERE MAY BE A CONFLICT OF INTEREST, AND BEFORE THE ORGANIZATION ENTERS INTO THE PROPOSED TRANSACTION OR ARRANGEMENT THAT GIVES RISE TO THE CONFLICT OF INTEREST. THE BOARD MEMBERS, OTHER THAN THE CONFLICTED INTERESTED PERSON(S), SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF THE REMAINING BOARD DETERMINES BY MAJORITY VOTE THAT NO CONFLICT EXISTS, NO FURTHER REVIEW OF THE TRANSACTION BY THE BOARD IS REQUIRED IF NOT ORDINARILY REQUIRED IN THE NORMAL COURSE OF BUSINESS. THE DISCUSSION AND DETERMINATION OF THE EXISTENCE OF A CONFLICT OF INTEREST SHALL BE DOCUMENTED. EACH DIRECTOR, OFFICER, EMPLOYEE, AND VOLUNTEER IS RESPONSIBLE FOR REPORTING TO HIS OR HER MANAGER OR TO THE BOARD ANY SUSPECTED FAILURE TO DISCLOSE BY ANY INTERESTED PERSON, REGARDLESS OF POSITION, IN ACCORDANCE WITH THE ORGANIZATION'S WHISTLEBLOWER POLICY.
FORM 990, PART VI, SECTION B, LINE 15B	FORVIS DID A COMPENSATION REVIEW. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2022.
FORM 990, PART VI, SECTION C, LINE 19	ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.