WESTHAVEN COMMUNITY A MINISTRY OF THE EVANGELICAL FREE CHURCH: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: WESTHAVEN COMMUNITY A MINISTRY OF THE EVANGELICAL FREE CHURCH (EIN 42-0707094)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-09-22
IRS object ID: 202302659349301410
Schema version: 2022v5.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule J
Schedule K
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-09-22T12:07:32-05:00	ReturnTs
Tax Period End	2022-12-31	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	2022-01-01	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	2023-09-21	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	THOMAS	PersonFirstNm
Person Last	CACKLER	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

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	2023-09-21	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	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	$6,708,015	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	145	TotalEmployeeCnt
Total Volunteers	25	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$475,697	PYContributionsGrantsAmt
CY Contributions Grants	$107,568	CYContributionsGrantsAmt
PY Program Service Revenue	$6,529,551	PYProgramServiceRevenueAmt
CY Program Service Revenue	$6,466,949	CYProgramServiceRevenueAmt
PY Investment Income	$147,258	PYInvestmentIncomeAmt
CY Investment Income	$133,498	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$7,152,506	PYTotalRevenueAmt
CY Total Revenue	$6,708,015	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	$3,900,594	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$3,771,713	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,154,991	PYOtherExpensesAmt
CY Other Expenses	$3,751,102	CYOtherExpensesAmt
PY Total Expenses	$7,055,585	PYTotalExpensesAmt
CY Total Expenses	$7,522,815	CYTotalExpensesAmt
PY Revenues Less Expenses	$96,921	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$814,800	CYRevenuesLessExpensesAmt
Total Assets BOY	$17,206,849	TotalAssetsBOYAmt
Total Assets EOY	$15,448,441	TotalAssetsEOYAmt
Total Liabilities BOY	$5,849,246	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$5,500,843	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$11,357,603	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$9,947,598	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	$6,784,336	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$6,466,949	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	$6,784,336	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	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	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	17	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	145	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	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
JORDAN WINEINGER
DIRECTOR OF OPERATIONS	40.00	Yes (X)	$118,503	$0	$31,992
TIM MORTENSON
EXECUTIVE DIRECTOR	1.00	Yes (X)	$0	$0	$0
ROBERT HALL
PRESIDENT	1.00	Yes (X)	$0	$0	$0	Yes (X)
THOMAS CACKLER
TREASURER	1.00	Yes (X)	$0	$0	$0	Yes (X)
DAN GOULD
SECRETARY	1.00	Yes (X)	$0	$0	$0	Yes (X)
KEN HYKES
DIRECTOR	1.00		$0	$0	$0	Yes (X)
KAY LANDON
DIRECTOR	1.00		$0	$0	$0	Yes (X)
GLEN LOZIER
DIRECTOR	1.00		$0	$0	$0	Yes (X)
BOB SPILGER
DIRECTOR	1.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$118,503	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$31,992	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
MILLENIUM REHAB AND CONSULTING
4725 MERLE HAY ROAD SUITE 207	DES MOINES	IA	50322	REHABILITATION AND CONSULTING	$333,500
CONTINUUM HEALTH CARE SERVICES
PO BOX 193	ANKENY	IA	50021	MANAGEMENT SERVICES	$316,812
GRAPETREE MEDICAL STAFFING
2501 BOJI BEND DR SUITE 100	MILFORD	IA	51351	STAFFING	$187,651
SIGNATURE HEALTHCARE
14225 UNIVERSITY AVE STE 130	WAUKEE	IA	50263	STAFFING	$102,204

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	4	CntrctRcvdGreaterThan100KCnt
Government Grants	$89,287	GovernmentGrantsAmt
All Other Contributions	$18,281	AllOtherContributionsAmt
Total Contributions	$107,568	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RESIDENT REVENUE	623000	$6,416,484	$6,416,484
ANCILLARY	623000	$50,465	$50,465

Field	Value	IRS element (for citing)
Total Program Service Revenue	$6,466,949	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$132,379	TotalRevenueColumnAmt
Exclusion	$132,379	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$1,119	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$0	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$1,119	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,119	TotalRevenueColumnAmt
Exclusion	$1,119	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,708,015	TotalRevenueColumnAmt
Related Or Exempt Func Income	$6,466,949	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$133,498	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	$118,503	TotalAmt
Management And General	$118,503	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$3,252,842	TotalAmt
Program Services	$3,221,098	ProgramServicesAmt
Management And General	$31,744	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$148,455	TotalAmt
Program Services	$132,050	ProgramServicesAmt
Management And General	$16,405	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$251,913	TotalAmt
Program Services	$241,752	ProgramServicesAmt
Management And General	$10,161	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$244,964	TotalAmt
Management And General	$244,964	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$63,899	TotalAmt
Management And General	$63,899	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$22,223	TotalAmt
Management And General	$22,223	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$932,147	TotalAmt
Program Services	$894,347	ProgramServicesAmt
Management And General	$37,800	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$5,569	TotalAmt
Management And General	$5,569	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$470,434	TotalAmt
Program Services	$436,328	ProgramServicesAmt
Management And General	$34,106	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$3,040	TotalAmt
Management And General	$3,040	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$160,990	TotalAmt
Program Services	$160,990	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$647,516	TotalAmt
Program Services	$647,516	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$125,199	TotalAmt
Program Services	$77,224	ProgramServicesAmt
Management And General	$47,975	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
SUPPLIES	$745,431	$724,927	$20,504
BAD DEBTS	$97,050	$97,050
TRAINING AND EDUCATION	$30,557	$29,247	$1,310
RENTAL EXPENSE	$17,488	$17,488

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$184,595	TotalAmt
Program Services	$104,319	ProgramServicesAmt
Management And General	$80,276	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$7,522,815	TotalAmt
Program Services	$6,784,336	ProgramServicesAmt
Management And General	$738,479	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$886,245	BOYAmt
EOY	$618,613	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$3,662,712	BOYAmt
EOY	$3,296,974	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$468,136	BOYAmt
EOY	$518,686	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$135,323	BOYAmt
EOY	$80,794	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$18,895,407	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$11,275,536	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$8,200,160	BOYAmt
EOY	$7,619,871	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$3,604,273	BOYAmt
EOY	$3,063,503	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	$17,206,849	BOYAmt
EOY	$15,448,441	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$550,866	BOYAmt
EOY	$586,406	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$356,046	BOYAmt
EOY	$262,035	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,852,370	BOYAmt
EOY	$4,593,716	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$89,964	BOYAmt
EOY	$58,686	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$5,849,246	BOYAmt
EOY	$5,500,843	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	$11,357,603	BOYAmt
EOY	$9,947,598	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$11,357,603	BOYAmt
EOY	$9,947,598	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$17,206,849	BOYAmt
EOY	$15,448,441	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$814,800	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$595,205	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	$17,144	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$23,081	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,387,208	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$460,823	CurrentTaxYearMinus1YearAmt
Current Tax Year	$107,568	CurrentTaxYearAmt
Total	$1,995,824	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,676,558	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$7,655,205	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7,282,144	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,529,551	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,708,015	CurrentTaxYearAmt
Total	$35,851,473	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,693,702	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$7,678,286	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,669,352	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,990,374	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,815,583	CurrentTaxYearAmt
Total	$37,847,297	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 Minus2 Years	$1,720,568	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,184,794	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,938,293	CurrentTaxYearAmt
Total	$6,843,655	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$1,720,568	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,184,794	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,938,293	CurrentTaxYearAmt
Total	$6,843,655	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$31,003,642	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$117,323	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$101,755	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$89,441	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$126,236	CurrentTaxYearMinus1YearAmt
Current Tax Year	$132,379	CurrentTaxYearAmt
Total	$567,134	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$117,323	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$101,755	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$89,441	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$126,236	CurrentTaxYearMinus1YearAmt
Current Tax Year	$132,379	CurrentTaxYearAmt
Total	$567,134	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,811,025	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$7,780,041	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,758,793	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,116,610	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,947,962	CurrentTaxYearAmt
Total	$38,414,431	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.80710	PublicSupportCY509Pct
Public Support PY509	0.88700	PublicSupportPY509Pct
Investment Income CY	0.01480	InvestmentIncomeCYPct
Investment Income PY	0.01360	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	$15,095,264	OtherCostOrOtherBasisAmt
Depreciation	$8,695,328	DepreciationAmt
Book Value	$6,399,936	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,746,828	OtherCostOrOtherBasisAmt
Depreciation	$2,562,808	DepreciationAmt
Book Value	$184,020	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	$7,619,871	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$6,090,587	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$595,205	NetUnrealizedGainsInvstAmt
Other Revenue	-$22,223	OtherRevenueAmt
Revenue Not Reported	-$617,428	RevenueNotReportedAmt
Revenue Subtotal	$6,708,015	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$6,708,015	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$7,500,592	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$7,500,592	ExpensesSubtotalAmt
Other Expenses Not Included	$22,223	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$22,223	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$7,522,815	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	INVESTMENT ADVISORY FEES
PART XII, LINE 4B - OTHER ADJUSTMENTS:	INVESTMENT ADVISORY FEES

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	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	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	JORDAN WINEINGER	PersonNm
Title	DIRECTOR OF OPERATIONS	TitleTxt
Base Compensation Filing Org	$118,503	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$9,661	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$22,331	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$150,495	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

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	$2,885,447	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 894,347. MANAGEMENT AND GENERAL EXPENSES 37,800. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 932,147.
FORM 990, PART XII, LINE 2C	THE AUDIT OVERSIGHT PROCESS HAS NOT CHANGED FROM PRIOR YEAR.