CORNERSTONE SENIOR COMMUNITIES OF REMSEN: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- CORNERSTONE SENIOR COMMUNITIES OF REMSEN (EIN 20-0782978)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-10-14
- IRS object ID
- 202402889349301435
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-10-14T11:39:49-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 421377056 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILLIAMS & COMPANY CPA PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4280 SERGEANT RD STE 250 | AddressLine1Txt |
| City | SIOUX CITY | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 511064612 | 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 | 200782978 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CORNERSTONE SENIOR COMMUNITIES | BusinessNameLine1Txt |
| Business Name Line2 | OF REMSEN | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CORN | BusinessNameControlTxt |
| Phone | 7123360844 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 409 ASH STREET RM/STE 15 | AddressLine1Txt |
| City | SUTHERLAND | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 51058 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK CODY | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 7123360844 | PhoneNum |
| Signature | 2024-10-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ALEXANDREA N KELLER CPA | PreparerPersonNm |
| PTIN | P01888151 | PTIN |
| Phone | 7122525337 | PhoneNum |
| Preparation | 2024-10-08 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MARK CODY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 409 ASH STREET SUITE 15 | AddressLine1Txt |
| City | SUTHERLAND | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 51058 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,912,590 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTPS://HAPPYSIESTA.COM/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2004 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE RETIREMENT HOUSING AND NURSING CARE TO SENIOR CITIZENS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 130 | TotalEmployeeCnt |
| Total Volunteers | 4 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $16,023 | PYContributionsGrantsAmt |
| CY Contributions Grants | $21,079 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $4,813,688 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,668,938 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$675 | PYInvestmentIncomeAmt |
| CY Investment Income | -$66,745 | CYInvestmentIncomeAmt |
| PY Other Revenue | $33,930 | PYOtherRevenueAmt |
| CY Other Revenue | $201,441 | CYOtherRevenueAmt |
| PY Total Revenue | $4,862,966 | PYTotalRevenueAmt |
| CY Total Revenue | $5,824,713 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,533,000 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,790,757 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,523,704 | PYOtherExpensesAmt |
| CY Other Expenses | $2,645,177 | CYOtherExpensesAmt |
| PY Total Expenses | $5,056,704 | PYTotalExpensesAmt |
| CY Total Expenses | $5,435,934 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$193,738 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $388,779 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,678,285 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,064,951 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,984,231 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,982,118 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,694,054 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,082,833 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PROVIDE RETIREMENT HOUSING AND NURSING CARE TO SENIOR CITIZENS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $4,620,998 | ExpenseAmt |
| Revenue | $5,668,938 | RevenueAmt |
| Desc | ENRICHING THE QUALITY OF LIFE OF SENIOR CITIZENS WHO WISH TO MAINTAIN AN INDEPENDENT LIFESTYLE, AS WELL AS THOSE SENIOR CITIZENS WHO, BY VIRTUE OF ILLNESS OR INFIRMITY,CANNOT DO SO. | Desc |
| Total Program Service Expenses | $4,620,998 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 20 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 130 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | Yes (true) | LocalChaptersInd |
| Policies Reference Chapters | Yes (true) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK CODY | PersonNm |
| Phone | 7124462599 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 409 ASH STREET | AddressLine1Txt |
| Address Line2 | SUITE 15 | AddressLine2Txt |
| City | SUTHERLAND | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 51058 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| MARK CODY | |||||||
| EXECUTIVE DI | 22.00 | 22.00 | Yes (X) | $60,067 | $0 | $0 | |
| CHERYL CRONIN | |||||||
| PRESIDENT | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| TOM DRAPER | |||||||
| DIRECTOR | 1.00 | 2.00 | $0 | $0 | $0 | Yes (X) | |
| PEG HEIDESCH | |||||||
| VICE PRESIDE | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JUDY SCHULTZ | |||||||
| SECRETARY | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| SUSAN SIEVERS | |||||||
| DIRECTOR | 1.00 | 2.00 | $0 | $0 | $0 | Yes (X) | |
| TOM STEELE | |||||||
| TREASURER | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $60,067 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | Address Line2ContractorAddress/USAddress/AddressLine2Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| RELIANT REHABILITATION | ||||||
| 5800 GRANITE PKWY | 1000 | PLANO | TX | 75024 | REHABILITATION | $194,724 |
| SHIFTKEY LLC | ||||||
| PO BOX 735913 | DALLAS | TX | 753735913 | STAFFING | $189,230 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $21,079 | AllOtherContributionsAmt |
| Total Contributions | $21,079 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM SERVICE REVENUE | Desc |
| Business | 623000 | BusinessCd |
| Total Revenue Column | $5,668,938 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,668,938 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,668,938 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $21,132 | TotalRevenueColumnAmt |
| Exclusion | $21,132 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $87,877 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$87,877 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$87,877 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$87,877 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| INSURANCE PROCEEDS | 524298 | $186,880 | $186,880 |
| OTHER REVENUE | 623000 | $14,561 | $14,561 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $201,441 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,824,713 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,782,502 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $21,132 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,067 | TotalAmt |
| Management And General | $60,067 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,437,916 | TotalAmt |
| Program Services | $2,322,314 | ProgramServicesAmt |
| Management And General | $115,602 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $101,833 | TotalAmt |
| Program Services | $89,155 | ProgramServicesAmt |
| Management And General | $12,678 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $190,941 | TotalAmt |
| Program Services | $177,392 | ProgramServicesAmt |
| Management And General | $13,549 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,030 | TotalAmt |
| Program Services | $76,030 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $137,686 | TotalAmt |
| Program Services | $137,686 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| CONTRACTED & OUTSOURCED | $1,017,127 | $620,882 | $396,245 |
| OCCUPANCY | $736,933 | $698,137 | $38,796 |
| FOOD & DEPARTMENTAL SUPPL | $489,252 | $463,900 | $25,352 |
| OTHER EXPENSES | $117,504 | $35,502 | $82,002 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,645 | TotalAmt |
| Management And General | $70,645 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,435,934 | TotalAmt |
| Program Services | $4,620,998 | ProgramServicesAmt |
| Management And General | $814,936 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $219,284 | BOYAmt |
| EOY | $126,560 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $756,155 | BOYAmt |
| EOY | $604,521 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $366,911 | BOYAmt |
| EOY | $725,053 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,004 | BOYAmt |
| EOY | $23,529 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,321,240 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,917,266 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,144,120 | BOYAmt |
| EOY | $2,403,974 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $182,811 | BOYAmt |
| EOY | $181,314 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,678,285 | BOYAmt |
| EOY | $4,064,951 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $376,116 | BOYAmt |
| EOY | $492,882 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,540,021 | BOYAmt |
| EOY | $1,437,078 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,094 | BOYAmt |
| EOY | $52,158 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,984,231 | BOYAmt |
| EOY | $1,982,118 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,694,054 | BOYAmt |
| EOY | $2,082,833 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,694,054 | BOYAmt |
| EOY | $2,082,833 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,678,285 | BOYAmt |
| EOY | $4,064,951 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $388,779 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | 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 | $16,123 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,487 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $22,134 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $16,023 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $21,079 | CurrentTaxYearAmt |
| Total | $87,846 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,703,975 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,523,559 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,126,888 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,813,688 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,870,379 | CurrentTaxYearAmt |
| Total | $24,038,489 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,720,098 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,536,046 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,149,022 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,829,711 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,891,458 | CurrentTaxYearAmt |
| Total | $24,126,335 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $24,126,335 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $254 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,507 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,351 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,718 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $21,132 | CurrentTaxYearAmt |
| Total | $29,962 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $254 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,507 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,351 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,718 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $21,132 | CurrentTaxYearAmt |
| Total | $29,962 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,720,352 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,537,553 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,150,373 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,835,429 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,912,590 | CurrentTaxYearAmt |
| Total | $24,156,297 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99880 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99960 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $77,748 | OtherCostOrOtherBasisAmt |
| Book Value | $77,748 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,593,660 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,383,659 | DepreciationAmt |
| Book Value | $2,210,001 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $649,832 | OtherCostOrOtherBasisAmt |
| Depreciation | $533,607 | DepreciationAmt |
| Book Value | $116,225 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,403,974 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| CURRENT MATURITIES OF CAP LEASE | $28,103 |
| LONG TERM CAPITAL LEASE | $24,055 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $52,158 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $5,824,713 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $5,824,713 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $5,824,713 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,435,934 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $5,435,934 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $5,435,934 | TotalExpensesPerForm990Amt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 11B | THE BOARD RECEIVES A COPY OF THE RETURN BEFORE IT IS FILED AND REVIEWS THE ACCURACY OF THE INFORMATION USED TO COMPLETE IT. UPON REVIEW, THE BOARD APPROVES THE RETURN TO BE FILED. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE POLICY IS REVIEWED WITH BOARD MEMBERS ONE TIME EACH YEAR. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD OF DIRECTORS REVIEWS THE EXECUTIVE DIRECTOR'S PERFORMANCE AND COMPENSATION ON AN ANNUAL BASIS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION MAKES THEIR DOCUMENTS AVAILABLE AT THEIR OFFICE FOR PUBLIC INSPECTION UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CORNERSTONE SENIOR COMMUNITIES | BusinessNameLine1Txt |
| Business Name Line2 | CORNERSTONE SENIOR COMMUNITIES | BusinessNameLine2Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 409 ASH STREET | AddressLine1Txt |
| City | SUTHERLAND | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 51301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 200273031 | EIN |
| Primary Activities | HOUSING | PrimaryActivitiesTxt |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Exempt Code Section | 501C3 | ExemptCodeSectionTxt |
| Public Charity Status | 7 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILLOWAY HEIGHTS LLC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | O | TransactionTypeTxt |
| Involved | $60,067 | InvolvedAmt |
| Method Of Amount Determination | W-2 FROM CORNERSTONE | MethodOfAmountDeterminationTxt |