WESTHAVEN COMMUNITY A MINISTRY OF THE EVANGELICAL FREE CHURCH: Form 990, tax year 2023
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- Organization
- WESTHAVEN COMMUNITY A MINISTRY OF THE EVANGELICAL FREE CHURCH (EIN 42-0707094)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-13
- IRS object ID
- 202423189349308582
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-13T15:12:43-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 034011188 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5550 WILD ROSE LN SUITE 300 | AddressLine1Txt |
| City | WEST DES MOINES | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50266 | 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 | 420707094 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WESTHAVEN COMMUNITY MINISTRY OF THE | BusinessNameLine1Txt |
| Business Name Line2 | EVANGELICAL FREE CHURCH | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WEST | BusinessNameControlTxt |
| Phone | 5154321393 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 112 W 4TH STREET | AddressLine1Txt |
| City | BOONE | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50036 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THOMAS CACKLER | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 5154321393 | PhoneNum |
| Signature | 2024-11-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ASHLEY MAHONEY | PreparerPersonNm |
| PTIN | P01603680 | PTIN |
| Phone | 5074467100 | PhoneNum |
| Preparation | 2024-11-11 | 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 | THOMAS CACKLER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 112 W 4TH STREET | AddressLine1Txt |
| City | BOONE | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50036 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,734,658 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.WESTHAVENCOMMUNITY.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1912 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE RESIDENTS THE HIGHEST PRACTICABLE QUALITY CARE AND SERVICES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 114 | TotalEmployeeCnt |
| Total Volunteers | 25 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $107,568 | PYContributionsGrantsAmt |
| CY Contributions Grants | $39,250 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $6,466,949 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $6,524,063 | CYProgramServiceRevenueAmt |
| PY Investment Income | $133,498 | PYInvestmentIncomeAmt |
| CY Investment Income | $171,345 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $6,708,015 | PYTotalRevenueAmt |
| CY Total Revenue | $6,734,658 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,771,713 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,762,381 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,751,102 | PYOtherExpensesAmt |
| CY Other Expenses | $3,817,890 | CYOtherExpensesAmt |
| PY Total Expenses | $7,522,815 | PYTotalExpensesAmt |
| CY Total Expenses | $7,580,271 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$814,800 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$845,613 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $15,448,441 | TotalAssetsBOYAmt |
| Total Assets EOY | $14,690,770 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,500,843 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,167,596 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,947,598 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $9,523,174 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE RESIDENTS THE HIGHEST PRACTICABLE QUALITY CARE AND SERVICES THAT ALLOWS EACH INDIVIDUAL TO FEEL LOVED AND COMFORTABLE IN A CLEAN, HOMELIKE ENVIRONMENT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $6,833,779 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $6,524,063 | RevenueAmt |
| Desc | WESTHAVEN COMMUNITY: "A MINISTRY OF THE EVANGELICAL FREE CHURCH" (THE ORGANIZATION) IS AN IOWA NONPROFIT CORPORATION ORGANIZED FOR THE PURPOSE OF OPERATING NURSING AND RETIREMENT FACILITIES IN BOONE, IOWA. THE CAMPUS CONSISTS OF 12 INDEPENDENT LIVING APARTMENTS, 19 ASSISTED LIVING APARTMENTS, AND A 100-BED LICENSED NURSING FACILITY. THE NURSING FACILITY BEDS ARE DUALLY CERTIFIED FOR MEDICAID AND MEDICARE PARTICIPATION, AND INCLUDE 25 BEDS THAT ARE FOR RESIDENTS WITH ALZHEIMER'S OR DEMENTIA (THE GARDEN MEMORY CARE). | Desc |
| Total Program Service Expenses | $6,833,779 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 27 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 114 | 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 | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | 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 |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JORDAN WINEINGER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5154321393 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 112 W 4TH STREET | AddressLine1Txt |
| City | BOONE | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50036 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| THOMAS CACKLER | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KAY LANDON | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| GLEN LOZIER | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| STEVE UBBEN | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KEN HYKES | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BOB HALL | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BOB SPILGER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JORDAN WINEINGER | ||||||
| DIRECTOR OF OPERATIONS | 40.00 | Yes (X) | $121,629 | $0 | $22,654 | |
| TIM MORTENSON | ||||||
| EXECUTIVE DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $121,629 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $22,654 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | 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 |
|---|---|---|---|---|---|
| MILLENIUM REHAB AND CONSULTING | |||||
| 4725 MERLE HAY ROAD SUITE 207 | DES MOINES | IA | 50322 | THERAPY | $309,209 |
| CONTINUUM HEALTH CARE SERVICES | |||||
| PO BOX 193 | ANKENY | IA | 50021 | MANAGEMENT/BILLING | $256,602 |
| GRAPETREE MEDICAL STAFFING | |||||
| PO BOX 5340 | SIOUX FALLS | SD | 57117 | TEMPORARY STAFFING | $217,408 |
| SIGNATURE HEALTHCARE | |||||
| 14225 UNIVERSITY AVE STE 130 | WAUKEE | IA | 50263 | TEMPORARY STAFFING | $165,717 |
| NEXSTAFF GROUP LLC | |||||
| PO BOX 847637 | BOSTON | MA | 02284 | TEMPORARY STAFFING | $131,599 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $26,045 | GovernmentGrantsAmt |
| All Other Contributions | $13,205 | AllOtherContributionsAmt |
| Total Contributions | $39,250 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| RESIDENT REVENUE | 623000 | $6,479,714 | $6,479,714 |
| ANCILLARY | 623000 | $44,349 | $44,349 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $6,524,063 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $171,345 | TotalRevenueColumnAmt |
| Exclusion | $171,345 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,734,658 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,524,063 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $171,345 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $121,629 | TotalAmt |
| Management And General | $121,629 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,228,608 | TotalAmt |
| Program Services | $3,133,836 | ProgramServicesAmt |
| Management And General | $94,772 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $166,265 | TotalAmt |
| Program Services | $147,870 | ProgramServicesAmt |
| Management And General | $18,395 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $245,879 | TotalAmt |
| Program Services | $236,514 | ProgramServicesAmt |
| Management And General | $9,365 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $172,037 | TotalAmt |
| Program Services | $400 | ProgramServicesAmt |
| Management And General | $171,637 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,098 | TotalAmt |
| Management And General | $1,098 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,471 | TotalAmt |
| Management And General | $76,471 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,960 | TotalAmt |
| Management And General | $17,960 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,056,656 | TotalAmt |
| Program Services | $1,005,993 | ProgramServicesAmt |
| Management And General | $50,663 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,529 | TotalAmt |
| Management And General | $4,529 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $466,418 | TotalAmt |
| Program Services | $432,306 | ProgramServicesAmt |
| Management And General | $34,112 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,982 | TotalAmt |
| Management And General | $2,982 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $152,863 | TotalAmt |
| Program Services | $152,863 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $637,930 | TotalAmt |
| Program Services | $637,930 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $149,937 | TotalAmt |
| Program Services | $100,561 | ProgramServicesAmt |
| Management And General | $49,376 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SUPPLIES | $746,065 | $733,889 | $12,176 |
| BAD DEBTS | $102,388 | $102,388 | |
| TRAINING AND EDUCATION | $25,265 | $24,226 | $1,039 |
| RENTAL EXPENSE | $17,349 | $17,349 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $187,942 | TotalAmt |
| Program Services | $107,654 | ProgramServicesAmt |
| Management And General | $80,288 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,580,271 | TotalAmt |
| Program Services | $6,833,779 | ProgramServicesAmt |
| Management And General | $746,492 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $618,613 | BOYAmt |
| EOY | $1,160,283 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,296,974 | BOYAmt |
| EOY | $1,969,988 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $518,686 | BOYAmt |
| EOY | $660,793 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,794 | BOYAmt |
| EOY | $62,802 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $18,950,390 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $11,913,467 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,619,871 | BOYAmt |
| EOY | $7,036,923 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,063,503 | BOYAmt |
| EOY | $3,549,981 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $250,000 | BOYAmt |
| EOY | $250,000 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,448,441 | BOYAmt |
| EOY | $14,690,770 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $586,406 | BOYAmt |
| EOY | $601,323 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $262,035 | BOYAmt |
| EOY | $173,310 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,593,716 | BOYAmt |
| EOY | $4,326,837 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,686 | BOYAmt |
| EOY | $66,126 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,500,843 | BOYAmt |
| EOY | $5,167,596 | 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 | $9,947,598 | BOYAmt |
| EOY | $9,523,174 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,947,598 | BOYAmt |
| EOY | $9,523,174 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,448,441 | BOYAmt |
| EOY | $14,690,770 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$845,613 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $421,189 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 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 | $23,081 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,387,208 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $460,823 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $107,568 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $39,250 | CurrentTaxYearAmt |
| Total | $2,017,930 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,655,205 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,282,144 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,529,551 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,708,015 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,524,063 | CurrentTaxYearAmt |
| Total | $34,698,978 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,678,286 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,669,352 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,990,374 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,815,583 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,563,313 | CurrentTaxYearAmt |
| Total | $36,716,908 | 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) |
|---|---|---|
| Current Tax Year Minus3 Years | $1,720,568 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,184,794 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,938,293 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,120,840 | CurrentTaxYearAmt |
| Total | $9,964,495 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $1,720,568 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,184,794 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,938,293 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,120,840 | CurrentTaxYearAmt |
| Total | $9,964,495 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $26,752,413 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $101,755 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $89,441 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $126,236 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $132,379 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $171,345 | CurrentTaxYearAmt |
| Total | $621,156 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $101,755 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $89,441 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $126,236 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $132,379 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $171,345 | CurrentTaxYearAmt |
| Total | $621,156 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,780,041 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,758,793 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,116,610 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,947,962 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,734,658 | CurrentTaxYearAmt |
| Total | $37,338,064 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.71650 | PublicSupportCY509Pct |
| Public Support PY509 | 0.80710 | PublicSupportPY509Pct |
| Investment Income CY | 0.01660 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01480 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | 0 | InclEscrowCustodialAcctLiabInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,003,118 | OtherCostOrOtherBasisAmt |
| Book Value | $1,003,118 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $15,137,521 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,277,699 | DepreciationAmt |
| Book Value | $5,859,822 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,759,554 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,618,368 | DepreciationAmt |
| Book Value | $141,186 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $50,197 | OtherCostOrOtherBasisAmt |
| Depreciation | $17,400 | DepreciationAmt |
| Book Value | $32,797 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $7,036,923 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $7,137,887 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $421,189 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $421,189 | RevenueNotReportedAmt |
| Revenue Subtotal | $6,716,698 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $17,960 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $17,960 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $6,734,658 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,562,311 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $7,562,311 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $17,960 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $17,960 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $7,580,271 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION HAS ADOPTED THE ACCOUNTING STANDARD REGARDING "ACCOUNTING FOR UNCERTAIN TAX POSITIONS." THIS STANDARD PROVIDES DETAILED GUIDANCE FOR FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, AND DISCLOSURE OF UNCERTAIN TAX POSITIONS RECOGNIZED IN THE ENTITY'S FINANCIAL STATEMENTS. IT REQUIRES AN ENTITY TO RECOGNIZE THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. THE ADOPTION OF THIS STANDARD HAD NO MATERIAL EFFECT ON THE ORGANIZATION'S FINANCIAL POSITION, RESULTS OF OPERATIONS, OR CASH FLOW. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CITY OF BOONE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 426004292 | BondIssuerEIN |
| Bond Issued | 2013-12-02 | BondIssuedDt |
| Issue Price | $7,657,000 | IssuePriceAmt |
| Purpose | REFINANCE SERIES 2009 AND SERIES 2010 BONDS | 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 | $3,168,493 | RetiredAmt |
| Total Proceeds | $7,657,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $153,140 | IssuanceCostsFromProceedsAmt |
| Other Spent Proceeds | $7,503,387 | OtherSpentProceedsAmt |
| Substantial Completion | 2013 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | 0 | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | Yes (1) | 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 | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00000 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 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 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | THE EXOFFICIO (ONE OF THE VOTING MEMBERS) ONLY VOTES WHEN THERE IS A SPLIT VOTE. |
| FORM 990, PART VI, SECTION A, LINE 3 | THE BOARD OF DIRECTORS HAS CONTRACTED WITH CONTINUUM HEALTHCARE, WHICH HAS PROVIDED DAY TO DAY MANAGEMENT OF THE FACILITY. THE EXECUTIVE DIRECTOR IS AN EMPLOYEE OF CONTINUUM HEALTHCARE. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE BOARD OF DIRECTORS DO NOT HAVE SEPARATE COMMITTEES AND THEREFORE NO CONTEMPORANEOUS DOCUMENTATION OF MEETINGS IS NECESSARY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD OF DIRECTORS HAS THE ULTIMATE FIDUCIARY RESPONSIBILITY FOR APPROVING ALL FINANCIAL DOCUMENTS SUBMITTED ON BEHALF OF THE ORGANIZATION. THE BOARD OF DIRECTORS OF THE ORGANIZATION WILL COMPLETE A THOROUGH REVIEW OF THE FACILITY'S FORM 990 PRIOR TO THE SIGNING AND SUBMISSION OF THE FORM 990 TO THE IRS. ONCE THE DOCUMENT HAS BEEN SIGNED AND SUBMITTED TO THE IRS, THE ORGANIZATION WILL MAKE THE FORM 990 AVAILABLE FOR REVIEW BY THE PUBLIC. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE DRAFT 990 IS E-MAILED TO ALL BOARD MEMBERS BEFORE A BOARD MEETING. EACH MEMBER HAS A CHANCE TO LOOK AT AND ASK QUESTIONS REGARDING THE TAX RETURN AT THE APPOINTED BOARD MEETING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL DIRECTORS AND TRUSTEES WILL BE REQUIRED TO ANNUALLY SIGN AND SUBMIT A CONFLICT OF INTEREST DISCLOSURE STATEMENT WHERE CONDITIONS EXIST WHICH COULD BE CONSIDERED A CONFLICT OF INTEREST. FOR ANY DIRECTOR/TRUSTEE HAVING A POSSIBLE CONFLICT OF INTEREST ON ANY MATTER THEY SHALL NOT VOTE OR USE HIS/HER PERSONAL INFLUENCE ON THE MATTER. THIS REQUIREMENT SHOULD NOT BE CONSTRUED AS PREVENTING THE DIRECTOR/TRUSTEE FROM INFORMING THE DIRECTORS/TRUSTEES OF THE EXISTENCE AND NATURE OF CONFLICT, NOR FROM ANSWERING PERTINENT QUESITONS, SINCE HIS/HER KNOWLEDGE MAY BE OF GREAT ASSISTANCE. THE MINUTES OF THE MEETING SHALL REFLECT THAT A DISCLOSURE WAS MADE AND THAT THE INTERESTED MEMBER ABSTAINED FROM VOTING. ANY VIOLATION OF THIS POLICY WILL RESULT IN THE BOARD OF DIRECTORS OR BOARD OR TRUSTEES, AS APPLICABLE, TAKING ANY CORRRECTIVE OR DISCIPLINARY ACTION AND DEEMED NECESSARY. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE FORM 1023 AND FORM 990 ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE IN BOONE, IOWA. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE IN BOONE, IOWA. |
| FORM 990, PART IX, LINE 11G | OTHER: PROGRAM SERVICE EXPENSES 1,005,993. MANAGEMENT AND GENERAL EXPENSES 50,663. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,056,656. |
| FORM 990, PART XII, LINE 2C | THE AUDIT OVERSIGHT PROCESS HAS NOT CHANGED FROM PRIOR YEAR. |