KING FARM PRESBYTERIAN RETIREMENT: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- KING FARM PRESBYTERIAN RETIREMENT (EIN 20-2004162)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-09-09
- IRS object ID
- 202412539349301171
- 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 B
- Schedule C
- Schedule D
- Schedule I
- Schedule J
- Schedule K
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-09-09T13:33:28-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 390859910 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER TILLY ADVISORY GROUP LP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1570 FRUITVILLE PIKE SUITE 400 | AddressLine1Txt |
| City | LANCASTER | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 17601 | 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 | 202004162 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KING FARM PRESBYTERIAN RETIREMENT | BusinessNameLine1Txt |
| Business Name Line2 | COMMUNITY INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KING | BusinessNameControlTxt |
| Phone | 2404999015 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2275 RESEARCH BLVD STE 450 | AddressLine1Txt |
| City | ROCKVILLE | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20850 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES SPENCER | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 2404999015 | PhoneNum |
| Signature | 2024-09-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
| Form8822 B Attached | Yes (X) | Form8822BAttachedInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KERRI N BOGDA CPA | PreparerPersonNm |
| PTIN | P00760402 | PTIN |
| Phone | 7177404863 | PhoneNum |
| Preparation | 2024-09-09 | 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 | INGLESIDE AT KING FARM | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JAMES SPENCER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2275 RESEARCH BLVD STE 450 | AddressLine1Txt |
| City | ROCKVILLE | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20850 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $77,747,870 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.IKFMD.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2004 | FormationYr |
| Legal Domicile State | MD | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE QUALITY CONTINUING CARE SERVICES TO OLDER ADULTS IN A PRESBYTERIAN-AFFILIATED ORGANIZATION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 430 | TotalEmployeeCnt |
| Total Volunteers | 61 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $347,247 | PYContributionsGrantsAmt |
| CY Contributions Grants | $499,385 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $37,291,075 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $43,847,958 | CYProgramServiceRevenueAmt |
| PY Investment Income | $83,151 | PYInvestmentIncomeAmt |
| CY Investment Income | $356,941 | CYInvestmentIncomeAmt |
| PY Other Revenue | $930,871 | PYOtherRevenueAmt |
| CY Other Revenue | $1,424,575 | CYOtherRevenueAmt |
| PY Total Revenue | $38,652,344 | PYTotalRevenueAmt |
| CY Total Revenue | $46,128,859 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $149,797 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $164,447 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $12,979,221 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $15,286,456 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $31,463,589 | PYOtherExpensesAmt |
| CY Other Expenses | $34,064,003 | CYOtherExpensesAmt |
| PY Total Expenses | $44,592,607 | PYTotalExpensesAmt |
| CY Total Expenses | $49,514,906 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$5,940,263 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$3,386,047 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $296,448,049 | TotalAssetsBOYAmt |
| Total Assets EOY | $302,640,436 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $395,424,893 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $398,890,230 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$98,976,844 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$96,249,794 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES INC. WILL EXCEL IN PROVIDING DISTINCTIVE AND SUSTAINABLE RESIDENTIAL SETTINGS WHERE ACTIVE SENIORS LIVE IN VIBRANT, CARING, AND SPIRITUALLY RICH COMMUNITIES, AND WHERE THEY CAN RELY ON CONTINUING WELLNESS AND HEALTHCARE SERVICES FOR THEMSELVES AND THEIR NEIGHBORS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $41,856,173 | ExpenseAmt |
| Grant | $164,447 | GrantAmt |
| Revenue | $43,847,958 | RevenueAmt |
| Desc | CHARITABLE PURPOSE: CARING FOR SENIORSINGLESIDE AT KING FARM (IKF) IS A FAITH-BASED, NOT-FOR-PROFIT CONTINUING CARE RETIREMENT COMMUNITY LOCATED IN ROCKVILLE, MARYLAND JUST NORTH OF WASHINGTON DC. IKF OFFERS FOUR LEVELS OF DISTINCT CARE TO SENIORS OVER THE AGE OF 60. RESIDENTS LIVE IN INDEPENDENT LIVING, ASSISTED LIVING, MEMORY SUPPORT ASSISTED LIVING, OR SKILLED NURSING; ALL OF WHICH ARE LICENSED AND REGULATED BY THE STATE OF MARYLAND.IKF ENHANCES THE LIVES OF ALL RESIDENTS THROUGH DAILY LIFE-ENRICHMENT PROGRAMMING. OVER 4,000 PROGRAMS ARE HELD ANNUALLY; ALL FOCUS ON THE SEVEN DIMENSIONS OF WELLNESS. OVERALL, THE PROGRAMS INCORPORATE THE PHYSICAL ASPECT OF WELLNESS CENTERS BY ENDORSING REGULAR EXERCISE, MAINTAINING GOOD NUTRITION, AND AVOIDING UNHEALTHY BEHAVIORS. IKF PROMOTES PHYSICAL WELL-BEING THROUGH REGULAR EXERCISE AND STRETCHING PROGRAMS AND OFFERING A PERSONAL TRAINER ON CAMPUS TO PROVIDE RESIDENTS WITH INDIVIDUAL ATTENTION. AN INDOOR POOL AND SWIMMING INSTRUCTION ARE ALSO AVAILABLE TO RESIDENTS AS A MEANS OF HELPING THEM STAY PHYSICALLY FIT. IN ADDITION, IKF OFFERS NUTRITIONIST SERVICES TO CONSULT WITH RESIDENTS CONCERNING THEIR INDIVIDUAL DIETS.IKF ENCOURAGES INTELLECTUAL WELLNESS FOR RESIDENTS BY OFFERING CONVERSATIONS ON CURRENT EVENTS, OPPORTUNITIES TO LISTEN TO SPEAKERS ON A WIDE VARIETY OF SUBJECTS, AND A CHANCE TO PARTICIPATE IN THE RESIDENT COUNCIL AND OTHER COMMUNITY ORGANIZED COMMITTEES WHICH OFFER ADVICE AND PARTNERSHIP TO THE CAMPUS ADMINISTRATION. FOR THOSE WHO ARE EXPERIENCING MEMORY LOSS, IKF HAS DEDICATED STAFF PERSONS TO DESIGN AND LEAD SPECIAL PROGRAMS TO INVIGORATE THE MIND. EMOTIONAL WELLNESS INCORPORATES THE CONCEPT OF BELIEVING IN ONESELF, HAVING THE ABILITY TO COPE AND ADJUST TO CHALLENGES IN A HEALTHY WAY, ENJOYING LIFE, AND STAYING OPTIMISTIC IN BELIEFS. IKF PROMOTES EMOTIONAL WELLNESS BY ENGAGING RESIDENTS IN DECISION-MAKING PROCESSES WHEN APPROPRIATE, CELEBRATING THEIR LIFETIME MILESTONES, AND PROVIDING A WIDE VARIETY OF ACTIVITIES THAT APPEAL TO DIVERSE PEOPLE. FOR EXAMPLE, RESIDENTS ARE ENCOURAGED TO TAKE A LEADERSHIP ROLE IN CREATING ON-CAMPUS PROGRAMS.CONTINUING CARE RETIREMENT COMMUNITIES (CCRCS) ARE, BY THEIR VERY NATURE, SOCIAL ENTITIES ENABLING RELATIONSHIP DEVELOPMENT. TRADITIONALLY, PEOPLE WHO AGE IN CCRCS LIVE LONGER THAN THOSE WHO DO NOT LARGELY BECAUSE OF THE SOCIAL ENVIRONMENT AND CONTINUING HEALTH CARE. RESIDENTS DINE TOGETHER, ATTEND EVENTS AND ACTIVITIES TOGETHER, AND OCCUPY THE SAME COMMON AREAS. RESIDENTS ARE NOT ISOLATED AS COMPARED TO IF THEY LIVED ALONE. MORNING MINGLES AND OUTREACH BY THE WELCOME COMMITTEE ARE IMPORTANT WAYS OF KEEPING RESIDENT ENGAGEMENT VIBRANT AT IKF. PEOPLE AT IKF COME FROM DIVERSE BACKGROUNDS WITH A WIDE VARIETY OF BELIEFS AND IDEALS AND FEEL FREE TO SHARE THESE INTERESTS WITH OTHERS.THERE ARE MANY DIMENSIONS TO SPIRITUAL WELL-BEING AND IKF HONORS ALL OF THEM. PROTESTANT, CATHOLIC, AND JEWISH SERVICES ARE ALL OFFERED REGULARLY. BELIEFS ARE HONORED ON THE WORLD DAY OF PRAYER. THERE IS A SPIRITUAL LIFE COMMITTEE OF MEMBERS LED BY THE IKF CHAPLAIN. THE COMMITTEE FOCUSES ON DEVELOPING AN INCLUSIVE SENSE OF SPIRIT AT IKF. IN 2020, IKF HIRED A SECOND CHAPLAIN TO ENHANCE THE SPIRITUAL LIFE OF THE COMMUNITY. THROUGH ITS LIFE ENRICHMENT PROGRAMS, PEOPLE FIND DEEPER PURPOSE AND MEANING IN THEIR LIVES. IKF OFFERS DANCE, TAI CHI, CHORUS AND A VARIETY OF ACTIVITIES THAT AWAKEN THE SPIRITUAL SIDE OF RESIDENTS.FROM AN ENVIRONMENTAL WELLNESS PERSPECTIVE, IKF IS A LEADER IN ENERGY AND ENVIRONMENTAL DESIGN (LEED) BECAUSE WE ARE A (GREEN) CERTIFIED BUILDING. RESIDENTS RECYCLE, AND IKF HAS RECEIVED RECYCLING AWARDS FROM THE COUNTY. THE BEAUTIFUL BUILDINGS PROVIDE RESIDENTS WITH A CALM AND RELAXING ENVIRONMENT IN WHICH TO LIVE.CHARITABLE PURPOSE: HEALTH CAREIKF PROVIDES 24 HOUR EMERGENCY SUPPORT TO ALL RESIDENTS. FOR THOSE WHO LIVE IN INDEPENDENT LIVING, A 24 HOUR, 7 DAY A WEEK CONCIERGE WILL CONTACT 911 FOR EMERGENCY SERVICE. FOR ASSISTED LIVING, MEMORY SUPPORT ASSISTED LIVING, AND COMPREHENSIVE CARE, 24 HOUR EMERGENCY CARE IS PROVIDED.IKF ALSO PROVIDES HEALTH CARE IN OUR ASSISTED LIVING, MEMORY SUPPORT ASSISTED LIVING, AND SKILLED NURSING ENVIRONMENTS. RESIDENTS WHO RETURN FROM THE HOSPITAL OR WHOSE HEALTH IS DECLINING, OFTEN REQUIRE ADDITIONAL CARE AND RESIDENTS MAY TRANSFER WITHIN TO RECEIVE INCREASINGLY COMPREHENSIVE LEVELS OF CARE - EITHER SHORT OR LONG-TERM. A WEEKLY RESIDENT REVIEW COMMITTEE, COMPRISED OF MANY LEADERSHIP DISCIPLINES, DISCUSS AND EVALUATE THE BEST SETTING WITHIN THE COMMUNITY FOR EACH RESIDENT NEEDING A CHANGE IN SERVICES. A WELLNESS CENTER IS STAFFED TO PROVIDE RESIDENTS WITH SERVICES OF AN ON-SITE NURSE. THE NURSE PROVIDES MONTHLY HEALTH EDUCATION TO ALL RESIDENTS. IN ADDITION, A PODIATRIST, OPTOMETRIST, AND DERMATOLOGIST VISIT REGULARLY TO SEE RESIDENTS. IKF ALSO PARTNERS WITH A REHABILITATION COMPANY TO OFFER OUT-PATIENT SERVICES TO RESIDENTS IN NEED OF PHYSICAL, OCCUPATIONAL AND SPEECH THERAPIES.THE RESIDENTS OF IKF BENEFIT FROM ALL THE SERVICES AND OPPORTUNITIES PROVIDED TO THEM AS THEY EXPERIENCE OLDER ADULTHOOD. THESE OFFERINGS ALLOW THE RESIDENTS TO OBTAIN A CAREFREE LIFESTYLE INSPIRED BY THEIR OWN CHOICES.THE CORPORATION EXTENDS CHARITY CARE AND OTHER SUPPORT TO RESIDENTS WHO MEET CERTAIN CRITERIA UNDER ITS BENEVOLENT CARE POLICY AND WHO ARE UNABLE TO PAY FOR SERVICES, AT ALL LEVELS OF CARE, AS NEEDED AND WHEN APPROPRIATE, WITHOUT CHARGE OR AT RATES LESS THAN THOSE ESTABLISHED. THIS SUPPORT IS PROVIDED THROUGH A BENEVOLENCE FUND ESTABLISHED AT THE OUTSET OF THE COMMUNITY. | Desc |
| Total Program Service Expenses | $41,856,173 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | 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 | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | 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 | 29 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 430 | 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 | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | 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 | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | 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 | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AMANDA MASSETTI CONTROLLER | PersonNm |
| Phone | 3014072067 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2275 RESEARCH BLVD SUITE 450 | AddressLine1Txt |
| City | ROCKVILLE | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20850 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (28 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 | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| NANCY KUHN | |||||||||
| CHAIR | 1.20 | 4.80 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| STEVEN WAGNER | |||||||||
| VICE CHAIR | 1.20 | 4.80 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JENNIFER CHANDLER HAUGE | |||||||||
| SECRETARY | 1.20 | 4.80 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| DON BOARDMAN | |||||||||
| DIRECTOR | 0.80 | 1.60 | Yes (X) | $0 | $0 | $0 | |||
| PEGGY CECCHINE | |||||||||
| DIRECTOR | 0.80 | 4.00 | Yes (X) | $0 | $0 | $0 | |||
| SALLY COX | |||||||||
| DIRECTOR | 0.80 | 3.20 | Yes (X) | $0 | $0 | $0 | |||
| HOWARD GLECKMAN | |||||||||
| DIRECTOR | 0.80 | 3.20 | Yes (X) | $0 | $0 | $0 | |||
| GREGG JOHNSON | |||||||||
| DIRECTOR | 0.80 | 3.20 | Yes (X) | $0 | $0 | $0 | |||
| RUTH KATZ | |||||||||
| DIRECTOR | 0.80 | 3.20 | Yes (X) | $0 | $0 | $0 | |||
| JOHN KREUTZER | |||||||||
| DIRECTOR | 0.80 | 3.20 | Yes (X) | $0 | $0 | $0 | |||
| PHILLIP MAGIDSON | |||||||||
| DIRECTOR | 0.80 | 3.20 | Yes (X) | $0 | $0 | $0 | |||
| JAY NEWTON-SMALL | |||||||||
| DIRECTOR | 0.80 | 3.20 | Yes (X) | $0 | $0 | $0 | |||
| ROBYN STONE | |||||||||
| DIRECTOR (UNTIL 01/23) | 0.80 | 3.20 | Yes (X) | $0 | $0 | $0 | |||
| DENIS VON KAEPPLER | |||||||||
| DIRECTOR | 0.80 | 3.20 | Yes (X) | $0 | $0 | $0 | |||
| ALICE BUHL | |||||||||
| DIRECTOR | 0.80 | 3.20 | Yes (X) | $0 | $0 | $0 | |||
| JANET KELLEY | |||||||||
| DIRECTOR | 0.80 | 4.20 | Yes (X) | $0 | $0 | $0 | |||
| BRUCE BARTELS | |||||||||
| IMMEDIATE PAST CHAIR | 0.80 | 3.20 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| LYNN O'CONNOR | |||||||||
| PRESIDENT/CEO | 8.00 | 47.00 | Yes (X) | $0 | $595,433 | $37,262 | |||
| CHRISTINE PODLES | |||||||||
| COO | 8.00 | 47.00 | Yes (X) | $0 | $333,861 | $11,348 | |||
| DUSANKA DELOVSKA-TRAKOVA | |||||||||
| CIO | 8.00 | 47.00 | Yes (X) | $0 | $284,108 | $11,653 | |||
| TRACI ALLEY | |||||||||
| CHIEF HR OFFICER | 8.00 | 47.00 | Yes (X) | $0 | $320,899 | $14,904 | |||
| JENNIFER SARGENT | |||||||||
| VP HUMAN RESOURCES | 13.00 | 42.00 | $0 | $161,373 | $14,870 | Yes (X) | |||
| KENYA S BRYANT | |||||||||
| EXECUTIVE DIRECTOR | 40.00 | 0.00 | $210,671 | $0 | $6,760 | Yes (X) | |||
| ABDO KARMOUCH | |||||||||
| DIRECTOR OF PROPERTY MANAGEMENT | 40.00 | 0.00 | $126,773 | $0 | $12,686 | Yes (X) | |||
| ERICA SHERN | |||||||||
| DIRECTOR OF NURSING | 40.00 | 0.00 | $141,493 | $0 | $9,154 | Yes (X) | |||
| SOPHIA BRAUNS | |||||||||
| DIRECTOR OF SALES | 40.00 | 0.00 | $136,464 | $0 | $17,044 | Yes (X) | |||
| MORINATU ADENIYI-OLADAPO | |||||||||
| COMM. DIR. OF HEALTH SERVICES | 40.00 | 0.00 | $165,530 | $0 | $5,649 | Yes (X) | |||
| KEVILIN PRAH | |||||||||
| ADMINISTRATOR | 40.00 | 0.00 | $113,733 | $0 | $7,067 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $894,664 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $1,695,674 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $148,397 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 11 | 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 |
|---|---|---|---|---|---|
| UNIDINE CORPORATION | |||||
| PO BOX 102289 | ATLANTA | GA | 30268 | DINING SERVICES | $3,700,755 |
| WASHINGTONIAN COMPANIES LLC | |||||
| 8645 ZIGGY LANE | GAITHERSBURG | MD | 20877 | CONTRACTED SERVICES | $2,878,423 |
| INFOSTRUCTURES | |||||
| 1390 PICCARD DRIVE | ROCKVILLE | MD | 20850 | IT SERVICES | $716,877 |
| ADVANCED BUILDING SERVICES INC | |||||
| 23475 ROCK HAVEN WAY | STERLING | VA | 20166 | HVAC SERVICES | $641,337 |
| CONTRERAS CONTRACTING LLC | |||||
| 129 COLFAX DRIVE | MANASSAS | VA | 20111 | CONTRACTED SERVICES | $608,134 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 23 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $467,722 | RelatedOrganizationsAmt |
| Government Grants | $31,663 | GovernmentGrantsAmt |
| Total Contributions | $499,385 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RESIDENT REVENUE | Desc |
| Business | 623000 | BusinessCd |
| Total Revenue Column | $43,847,958 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $43,847,958 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $43,847,958 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $882,055 | TotalRevenueColumnAmt |
| Exclusion | $882,055 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $289,917 | TotalRevenueColumnAmt |
| Exclusion | $289,917 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $4,060 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $4,383 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$323 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$323 | TotalRevenueColumnAmt |
| Exclusion | -$323 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $30,799,597 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $31,614,628 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$815,031 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$815,031 | TotalRevenueColumnAmt |
| Exclusion | -$815,031 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| RESIDENT UPGRADES | 623000 | $757,050 | $757,050 |
| ACTIVITES REVENUE | 623000 | $231,198 | $231,198 |
| BEAUTY/BARBER SHOP INCOME | 623000 | $168,073 | $168,073 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $268,577 | TotalRevenueColumnAmt |
| Exclusion | $268,577 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,424,898 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $46,128,859 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $43,847,958 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,781,516 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $164,447 | TotalAmt |
| Program Services | $164,447 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $217,431 | TotalAmt |
| Program Services | $189,590 | ProgramServicesAmt |
| Management And General | $27,841 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,738,409 | TotalAmt |
| Program Services | $11,297,481 | ProgramServicesAmt |
| Management And General | $1,440,928 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $141,360 | TotalAmt |
| Program Services | $120,188 | ProgramServicesAmt |
| Management And General | $21,172 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,294,120 | TotalAmt |
| Program Services | $1,167,556 | ProgramServicesAmt |
| Management And General | $126,564 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $895,136 | TotalAmt |
| Program Services | $793,657 | ProgramServicesAmt |
| Management And General | $101,479 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,463,010 | TotalAmt |
| Management And General | $2,463,010 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,331 | TotalAmt |
| Management And General | $20,331 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,666 | TotalAmt |
| Management And General | $46,666 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $278 | TotalAmt |
| Management And General | $278 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,802 | TotalAmt |
| Management And General | $33,802 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,917,024 | TotalAmt |
| Program Services | $2,580,220 | ProgramServicesAmt |
| Management And General | $1,336,804 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $272,521 | TotalAmt |
| Management And General | $272,521 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $389,516 | TotalAmt |
| Program Services | $168,936 | ProgramServicesAmt |
| Management And General | $220,580 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $220,146 | TotalAmt |
| Management And General | $220,146 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,522,126 | TotalAmt |
| Program Services | $9,522,126 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,376 | TotalAmt |
| Program Services | $16,376 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,885 | TotalAmt |
| Program Services | $25,810 | ProgramServicesAmt |
| Management And General | $54,075 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,557,830 | TotalAmt |
| Program Services | $12,557,830 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $412,574 | TotalAmt |
| Management And General | $412,574 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| DIETARY EXPENSE | $2,467,613 | $2,467,613 | |
| ERC FEES | $661,140 | $661,140 | |
| MEDICAL SUPPLIES | $337,560 | $337,560 | |
| THERAPY EXPENSES | $299,122 | $299,122 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $346,483 | TotalAmt |
| Program Services | $147,661 | ProgramServicesAmt |
| Management And General | $198,822 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,514,906 | TotalAmt |
| Program Services | $41,856,173 | ProgramServicesAmt |
| Management And General | $7,658,733 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $400 | BOYAmt |
| EOY | $400 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,251,772 | BOYAmt |
| EOY | $11,926,863 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,148,179 | BOYAmt |
| EOY | $3,242,306 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,251 | BOYAmt |
| EOY | $57,013 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $980,301 | BOYAmt |
| EOY | $726,054 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $356,643,203 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $104,651,128 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $258,833,636 | BOYAmt |
| EOY | $251,992,075 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,440,695 | BOYAmt |
| EOY | $27,706,125 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,722,815 | BOYAmt |
| EOY | $6,989,600 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $296,448,049 | BOYAmt |
| EOY | $302,640,436 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,208,521 | BOYAmt |
| EOY | $3,475,770 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,865,242 | BOYAmt |
| EOY | $45,620,560 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $136,733,430 | BOYAmt |
| EOY | $133,439,477 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $213,617,700 | BOYAmt |
| EOY | $216,354,423 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $395,424,893 | BOYAmt |
| EOY | $398,890,230 | 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 | -$102,862,224 | BOYAmt |
| EOY | -$101,902,107 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,885,380 | BOYAmt |
| EOY | $5,652,313 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$98,976,844 | BOYAmt |
| EOY | -$96,249,794 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $296,448,049 | BOYAmt |
| EOY | $302,640,436 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$3,386,047 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $3,110,011 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $3,003,086 | 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) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| 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 | $23,796 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,970,002 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $574,831 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $347,247 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $499,385 | CurrentTaxYearAmt |
| Total | $3,415,261 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,853,855 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $29,039,849 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $32,645,533 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $37,291,075 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $43,847,958 | CurrentTaxYearAmt |
| Total | $165,678,270 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,410,888 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,369,811 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,119,370 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $890,447 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,409,129 | CurrentTaxYearAmt |
| Total | $6,199,645 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $24,288,539 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $32,379,662 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $34,339,734 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $38,528,769 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $45,756,472 | CurrentTaxYearAmt |
| Total | $175,293,176 | 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 | $175,293,176 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $749,446 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $965,962 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $383,114 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $493,605 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,176,032 | CurrentTaxYearAmt |
| Total | $3,768,159 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $749,446 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $965,962 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $383,114 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $493,605 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,176,032 | CurrentTaxYearAmt |
| Total | $3,768,159 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $39,662 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $45,382 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $39,645 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $40,847 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $15,769 | CurrentTaxYearAmt |
| Total | $181,305 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $25,077,647 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $33,391,006 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $34,762,493 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $39,063,221 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $46,948,273 | CurrentTaxYearAmt |
| Total | $179,242,640 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.97800 | PublicSupportCY509Pct |
| Public Support PY509 | 0.97680 | PublicSupportPY509Pct |
| Investment Income CY | 0.02100 | InvestmentIncomeCYPct |
| Investment Income PY | 0.02200 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | OTHER INCOME - 2019 AMOUNT: $ 39,662. 2020 AMOUNT: $ 45,382. 2021 AMOUNT: $ 39,645. 2022 AMOUNT: $ 40,847. 2023 AMOUNT: $ 15,769. | ExplanationTxt |
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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | 0 | DirectContactLegislatorsInd |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | Yes (1) | OtherActivitiesInd |
| Other Activities | $278 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $278 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-B, LINE 1: | FormAndLineReferenceDesc |
| Explanation | THE FILING ORGANIZATION IS A MEMBER OF VARIOUS ORGANIZATIONS THAT SUPPORT SENIOR LIVING COMMUNITIES. A PORTION OF THE DUES PAID TO THESE ORGANIZATIONS IS ALLOCATED TO LOBBYING EXPENSES. | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $23,115,317 | OtherCostOrOtherBasisAmt |
| Book Value | $23,115,317 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $315,483,704 | OtherCostOrOtherBasisAmt |
| Depreciation | $90,347,781 | DepreciationAmt |
| Book Value | $225,135,923 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $18,038,217 | OtherCostOrOtherBasisAmt |
| Depreciation | $14,303,347 | DepreciationAmt |
| Book Value | $3,734,870 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,965 | OtherCostOrOtherBasisAmt |
| Book Value | $5,965 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $251,992,075 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| PRIORITY LIST DEPOSITS | $1,935,708 |
| REFUNDABLE ENTRANCE FEES | $209,586,453 |
| REFUNDABLE ADVANCES | $4,832,262 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $216,354,423 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $52,212,537 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $3,110,011 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $2,969,284 | OtherRevenueAmt |
| Revenue Not Reported | $6,079,295 | RevenueNotReportedAmt |
| Revenue Subtotal | $46,133,242 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$4,383 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$4,383 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $46,128,859 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $49,485,487 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $4,383 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $4,383 | ExpensesNotReportedAmt |
| Expenses Subtotal | $49,481,104 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $33,802 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $33,802 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $49,514,906 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE ORGANIZATION FOLLOWS THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARD FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE STANDARD ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES AND DISCLOSURE. MANAGEMENT HAS DETERMINED THAT THIS STANDARD DOES NOT HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CHANGE IN INTEREST IN NET ASSETS OF FOUNDATION 1,766,933. INVESTMENT FEES -33,802. GAIN ON CHARITABLE GIFT ANNUITY 1,236,153. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | RENTAL EXPENSES -4,383. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES 4,383. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | INVESTMENT FEES 33,802. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WESTMINSTER INGLESIDE PRESBYTERIAN FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2275 RESEARCH BLVD STE 450 | AddressLine1Txt |
| City | ROCKVILLE | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20850 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 541949766 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $164,447 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Purpose Of Grant | GENERAL OPERATING SUPPORT | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ASSISTANCE IS IN THE FORM OF REIMBURSED EXPENSES FOR A RELATED ENTITY. ALL ACCOUNTING FUNCTIONS ARE PERFORMED ON A CONSOLIDATED BASIS AND NO FURTHER MONITORING IS NECESSARY. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LYNN O'CONNOR | ||||||||||||||
| PRESIDENT/CEO | $0 | $461,132 | $0 | $134,301 | $0 | $0 | $0 | $32,114 | $0 | $5,148 | $0 | $632,695 | $0 | $0 |
| CHRISTINE PODLES | ||||||||||||||
| COO | $0 | $312,836 | $0 | $21,025 | $0 | $0 | $0 | $9,150 | $0 | $2,198 | $0 | $345,209 | $0 | $0 |
| TRACI ALLEY | ||||||||||||||
| CHIEF HR OFFICER | $0 | $267,149 | $0 | $53,750 | $0 | $0 | $0 | $7,463 | $0 | $7,441 | $0 | $335,803 | $0 | $0 |
| DUSANKA DELOVSKA-TRAKOVA | ||||||||||||||
| CIO | $0 | $233,123 | $0 | $50,985 | $0 | $0 | $0 | $3,105 | $0 | $8,548 | $0 | $295,761 | $0 | $0 |
| KENYA S BRYANT | ||||||||||||||
| EXECUTIVE DIRECTOR | $204,004 | $0 | $6,667 | $0 | $0 | $0 | $728 | $0 | $6,032 | $0 | $217,431 | $0 | $0 | $0 |
| JENNIFER SARGENT | ||||||||||||||
| VP HUMAN RESOURCES | $0 | $144,456 | $0 | $16,917 | $0 | $0 | $0 | $2,637 | $0 | $12,233 | $0 | $176,243 | $0 | $0 |
| MORINATU ADENIYI-OLADAPO | ||||||||||||||
| COMM. DIR. OF HEALTH SERVICES | $165,530 | $0 | $0 | $0 | $0 | $0 | $2,911 | $0 | $2,738 | $0 | $171,179 | $0 | $0 | $0 |
| SOPHIA BRAUNS | ||||||||||||||
| DIRECTOR OF SALES | $87,142 | $0 | $49,300 | $0 | $22 | $0 | $4,372 | $0 | $12,672 | $0 | $153,508 | $0 | $0 | $0 |
| ERICA SHERN | ||||||||||||||
| DIRECTOR OF NURSING | $141,471 | $0 | $0 | $0 | $22 | $0 | $0 | $0 | $9,154 | $0 | $150,647 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 3 | THE CEO AND KEY EMPLOYEES ARE PAID BY A RELATED ORGANIZATION. COMPENSATION IS DETERMINED BY A COMPENSATION COMMITTEE, AN INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEYS OR STUDIES, AND APPROVAL BY THE BOARD'S COMPENSATION COMMITTEE. |
| PART I, LINE 4B | LYNN O'CONNOR PARTICIPATED IN A NON-QUALIFIED DEFERRED COMPENSATION PLAN FOR WHICH $22,964 WAS CONTRIBUTED IN 2023. |
| PART I, LINE 7 | EXECUTIVE LYNN O'CONNOR, THE PRESIDENT AND CEO, CAN RECEIVE A BONUS AT THE DISCRETION OF THE BOARD OF DIRECTORS. THE BONUS IS BASED ON SET GOALS SUCH AS THE COMMUNITIES ACHIEVING THEIR BOND COVENANTS. OTHER OFFICERS AND KEY EMPLOYEES CAN ALSO RECEIVE BONUSES BASED UPON A SIMILAR SET OF GOALS. |
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 | MAYOR AND COUNCIL OF ROCKVILLE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 526001573 | BondIssuerEIN |
| CUSIP | 774223BX8 | CUSIPNum |
| Bond Issued | 2017-11-01 | BondIssuedDt |
| Issue Price | $224,280,000 | IssuePriceAmt |
| Purpose | FACILITY CONSTRUCTION AND REFUNDING OF PRIOR ISSUE | 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 | $95,085,000 | RetiredAmt |
| Total Proceeds | $234,303,675 | TotalProceedsAmt |
| In Reserve Fund | $9,444,268 | InReserveFundAmt |
| Capitalized Interest | $12,723,691 | CapitalizedInterestAmt |
| Issuance Costs From Proceeds | $4,169,708 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $122,641,547 | CapitalExpendituresAmt |
| Other Spent Proceeds | $84,872,900 | OtherSpentProceedsAmt |
| Substantial Completion | 2019 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | Yes (1) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | 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 | Yes (1) | MgmtContractBondFincdPropInd |
| Engage Bond Counsel Contracts | Yes (1) | EngageBondCounselContractsInd |
| 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 | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | Yes (1) | 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 | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| DATE REBATE COMPUTATION PERFORMED | ISSUER NAME: MAYOR AND COUNCIL OF ROCKVILLE DATE THE REBATE COMPUTATION WAS PERFORMED: 10/31/2022 |
| SCHEDULE K, PART II, LINE 3: | THE AMOUNT OF PROCEEDS REPORTED ON PART II, LINE 3 INCLUDES PREMIUM ON THE BOND ISSUE, HENCE THE AMOUNT DIFFERS FROM THE FACE VALUE OF THE BONDS AS LISTED IN PART I, COLUMN E. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | THE BOARD DELEGATES AUTHORITY TO THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE IS COMPRISED OF THE CHAIR, VICE CHAIR, CHAIR EMERITUS, PRESIDENT/CEO, SECRETARY AND TREASURER. ALL ARE MEMBERS OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION A, LINE 6 | WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES, INC. (45-3825159) IS THE SOLE MEMBER OF THE FILING ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE BOARD OF THE PARENT, WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES, INC. (45-3825159), HOLDS THE POWER TO ELECT, APPOINT, AND REMOVE MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 7B | WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES, INC., THE PARENT ORGANIZATION, HAS THE POWER TO ACT ON BEHALF OF THE ORGANIZATION AS WELL AS THE POWER TO DEFINE THE MISSION, POLICIES, AND RETAINING, EVALUATING, AND SETTING COMPENSATION FOR THE PRESIDENT/CEO. THE AUTHORITY FOR SETTING THE COMPENSATION FOR THE PRESIDENT/CEO RESTS WITH THE EXECUTIVE COMMITTEE OF THE PARENT ORGANIZATION'S BOARD. IT ALSO HAS THE RIGHT TO DELEGATE ANY OF ITS POWERS TO THE OFFICERS OF THE CORPORATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE INITIAL REVIEW IS PERFORMED BY THE PRESIDENT, CHIEF FINANCIAL OFFICER, AND CONTROLLER. ONCE THE MANAGEMENT TEAM APPROVES THE DRAFT, ALL BOARD MEMBERS RECEIVE A COPY OF THE RETURN FOR REVIEW. BOARD MEMBERS MAY DISCUSS CORRECTIONS, REVISIONS, AND QUESTIONS WITH MANAGEMENT. SUBSEQUENT TO BOARD REVIEW, THE RETURN IS FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE WRITTEN CONFLICT OF INTEREST POLICY STATES THAT DIRECTORS, OFFICERS, AND ALL EMPLOYEES ANNUALLY, OR AT ANY TIME THAT A SITUATION ARISES, DECLARE CONFLICTS OF INTEREST. NOT ONLY ACTUAL CONFLICTS BUT TRANSACTIONS FROM WHICH A CONFLICT MAY APPEAR TO EXIST ARE TO BE DISCLOSED TO THE BOARD CHAIR OR THE FOUNDATION DIRECTOR. THE BOARD CHAIRMAN, DIRECTOR, AND PRESIDENT/CEO OF THE ORGANIZATION MONITOR CONFLICT DISCLOSURES. ANY DIRECTOR OR OFFICER FOR WHICH A CONFLICT MAY BE INVOLVED IS EXPECTED TO REMAIN REMOVED FROM ANY DISCUSSIONS OR DECISION-MAKING RELATED TO THE CONFLICT. BUSINESS AND FAMILY RELATIONSHIPS ARE SPECIFICALLY MENTIONED IN THE CONFLICT OF INTEREST STATEMENT AS PART OF THE DUE DILIGENCE THE ORGANIZATION FOLLOWS TO ENSURE CONFLICTS ARE HANDLED IN AN ETHICAL MANNER. |
| FORM 990, PART VI, SECTION C, LINE 19 | COPIES OF THE ORGANIZATIONS' GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE KEPT IN THE LIBRARIES AT EACH COMMUNITY. THEY ARE ALSO AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | CHANGE IN INTEREST IN NET ASSETS OF FOUNDATION 1,766,933. GAIN ON CHARITABLE GIFT ANNUITY 1,236,153. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 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 | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| INGLESIDE PRESBYTERIAN RETIREMENT COMMUNITY | |||||||||||
| 3050 MILITARY ROAD | WASHINGTON | DC | 20015 | 530128590 | RESIDENTIAL HEALTH CARE | DC | 501(C)(3) | LINE 10 | WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES INC | 0 | |
| WESTMINSTER PRESBYTERIAN RETIREMENT COMMUNITY | |||||||||||
| 12191 CLIPPER DRIVE | LAKE RIDGE | VA | 22192 | 530128590 | RESIDENTIAL HEALTH CARE | VA | 501(C)(3) | LINE 10 | WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES INC | 0 | |
| WESTMINSTER INGLESIDE PRESBYTERIAN FOUNDATION | |||||||||||
| 2275 RESEARCH BLVD STE 450 | ROCKVILLE | MD | 20850 | 541949766 | PROVIDES SUPPORT TO RELATED ORGANIZATIONS | DC | 501(C)(3) | LINE 12A, I | WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES INC | 0 | |
| WESTMINSTER INGLESIDE KING FARM RETIREMENT COMMUNITIES INC | |||||||||||
| 2275 RESEARCH BLVD STE 450 | ROCKVILLE | MD | 20850 | 453825159 | SUPPORTING ORGANIZATION | DC | 501(C)(3) | LINE 12B, II | 0 | N/A | |
| INGLESIDE AT HOME LLC | |||||||||||
| 2275 RESEARCH BLVD STE 450 | ROCKVILLE | MD | 20850 | 474127765 | HOME CARE SERVICES | VA | 501(C)(3) | LINE 10 | WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES INC | 0 | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE WESTMINSTER INGLESIDE GROUP LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2275 RESEARCH BLVD STE 450 | AddressLine1Txt |
| City | ROCKVILLE | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20850 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 474479605 | EIN |
| Primary Activities | MANAGEMENT SVC. | PrimaryActivitiesTxt |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | C | EntityTypeTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | 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 | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | 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 | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |