2024-11-13T15:12:43-06:00 2023-12-31 034011188 CLIFTONLARSONALLEN LLP 5550 WILD ROSE LN SUITE 300 WEST DES MOINES IA 50266 990 2023-01-01 420707094 WESTHAVEN COMMUNITY MINISTRY OF THE EVANGELICAL FREE CHURCH WEST 5154321393 112 W 4TH STREET BOONE IA 50036 THOMAS CACKLER PRESIDENT 5154321393 2024-11-12 1 0 ASHLEY MAHONEY P01603680 5074467100 2024-11-11 2023 2024-10-15 13:58:12Z THOMAS CACKLER 112 W 4TH STREET BOONE IA 50036 6734658 0 X WWW.WESTHAVENCOMMUNITY.ORG X 1912 IA TO PROVIDE RESIDENTS THE HIGHEST PRACTICABLE QUALITY CARE AND SERVICES. 7 7 114 25 0 0 107568 39250 6466949 6524063 133498 171345 0 0 6708015 6734658 0 0 0 0 3771713 3762381 0 0 0 3751102 3817890 7522815 7580271 -814800 -845613 15448441 14690770 5500843 5167596 9947598 9523174 TO PROVIDE RESIDENTS THE HIGHEST PRACTICABLE QUALITY CARE AND SERVICES THAT ALLOWS EACH INDIVIDUAL TO FEEL LOVED AND COMFORTABLE IN A CLEAN, HOMELIKE ENVIRONMENT. 0 0 6833779 0 6524063 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). 6833779 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 27 0 1 114 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 1 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X JORDAN WINEINGER 5154321393 112 W 4TH STREET BOONE IA 50036 THOMAS CACKLER PRESIDENT 1.00 X X 0 0 0 KAY LANDON VICE PRESIDENT 1.00 X X 0 0 0 GLEN LOZIER TREASURER 1.00 X X 0 0 0 STEVE UBBEN SECRETARY 1.00 X X 0 0 0 KEN HYKES DIRECTOR 1.00 X 0 0 0 BOB HALL DIRECTOR 1.00 X 0 0 0 BOB SPILGER DIRECTOR 1.00 X 0 0 0 JORDAN WINEINGER DIRECTOR OF OPERATIONS 40.00 X 121629 0 22654 TIM MORTENSON EXECUTIVE DIRECTOR 1.00 X 0 0 0 121629 0 22654 1 0 0 0 MILLENIUM REHAB AND CONSULTING 4725 MERLE HAY ROAD SUITE 207 DES MOINES IA 50322 THERAPY 309209 CONTINUUM HEALTH CARE SERVICES PO BOX 193 ANKENY IA 50021 MANAGEMENT/BILLING 256602 GRAPETREE MEDICAL STAFFING PO BOX 5340 SIOUX FALLS SD 57117 TEMPORARY STAFFING 217408 SIGNATURE HEALTHCARE 14225 UNIVERSITY AVE STE 130 WAUKEE IA 50263 TEMPORARY STAFFING 165717 NEXSTAFF GROUP LLC PO BOX 847637 BOSTON MA 02284 TEMPORARY STAFFING 131599 5 26045 13205 39250 RESIDENT REVENUE 623000 6479714 6479714 ANCILLARY 623000 44349 44349 6524063 171345 171345 6734658 6524063 0 171345 X 121629 121629 3228608 3133836 94772 166265 147870 18395 245879 236514 9365 172037 400 171637 1098 1098 76471 76471 17960 17960 1056656 1005993 50663 4529 4529 466418 432306 34112 2982 2982 152863 152863 637930 637930 149937 100561 49376 SUPPLIES 746065 733889 12176 BAD DEBTS 102388 102388 TRAINING AND EDUCATION 25265 24226 1039 RENTAL EXPENSE 17349 17349 187942 107654 80288 7580271 6833779 746492 0 618613 1160283 3296974 1969988 518686 660793 80794 62802 18950390 11913467 7619871 7036923 3063503 3549981 250000 250000 15448441 14690770 586406 601323 262035 173310 4593716 4326837 58686 66126 5500843 5167596 X 9947598 9523174 9947598 9523174 15448441 14690770 -845613 421189 0 X X 0 1 X 1 0 X 23081 1387208 460823 107568 39250 2017930 7655205 7282144 6529551 6708015 6524063 34698978 7678286 8669352 6990374 6815583 6563313 36716908 0 1720568 2184794 2938293 3120840 9964495 1720568 2184794 2938293 3120840 9964495 26752413 101755 89441 126236 132379 171345 621156 101755 89441 126236 132379 171345 621156 7780041 8758793 7116610 6947962 6734658 37338064 0.71650 0.80710 0.01660 0.01480 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 1003118 1003118 15137521 9277699 5859822 2759554 2618368 141186 50197 17400 32797 7036923 X 7137887 421189 421189 6716698 17960 17960 6734658 7562311 0 7562311 17960 17960 7580271 PART X, LINE 2: 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. A CITY OF BOONE 426004292 2013-12-02 7657000 REFINANCE SERIES 2009 AND SERIES 2010 BONDS 0 0 0 A 3168493 7657000 153140 7503387 2013 0 1 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 1 A 1 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.