THE CAPSTONE GROUP INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- THE CAPSTONE GROUP INC (EIN 43-1821821)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-10-27
- IRS object ID
- 202313009349301491
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-10-27T13:36:58-05:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 FIRST ST SE STE 800 | AddressLine1Txt |
| City | CEDAR RAPIDS | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 524011425 | 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 | 431821821 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE CAPSTONE GROUP INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CAPS | BusinessNameControlTxt |
| Phone | 7705781754 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3831 FENWAY CROSSING | AddressLine1Txt |
| City | MARIETTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 300626923 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL A MICHAUD | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 7705781754 | PhoneNum |
| Signature | 2023-10-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MICHAEL | PersonFirstNm |
| Person Last | MICHAUD | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | 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 | SHAWNA HULS | PreparerPersonNm |
| PTIN | P01315330 | PTIN |
| Phone | 3192985333 | PhoneNum |
| Preparation | 2023-10-25 | 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 | MICHAEL A MICHAUD | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3831 FENWAY CROSSING | AddressLine1Txt |
| City | MARIETTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 300626923 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $10,830,869 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1998 | FormationYr |
| Legal Domicile State | MO | LegalDomicileStateCd |
| Activity Or Mission | OPERATION OF LONG-TERM HEALTH CARE FACILITIES | ActivityOrMissionDesc |
| Voting Members Governing Body | 3 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 2 | VotingMembersIndependentCnt |
| Total Employee | 204 | TotalEmployeeCnt |
| Total Volunteers | 60 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,476,913 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $8,960,534 | CYProgramServiceRevenueAmt |
| PY Investment Income | $19,029 | PYInvestmentIncomeAmt |
| CY Investment Income | $19,640 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $10,495,942 | PYTotalRevenueAmt |
| CY Total Revenue | $8,980,174 | 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 | $4,262,738 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,654,534 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,873,847 | PYOtherExpensesAmt |
| CY Other Expenses | $5,138,905 | CYOtherExpensesAmt |
| PY Total Expenses | $9,136,585 | PYTotalExpensesAmt |
| CY Total Expenses | $9,793,439 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,359,357 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$813,265 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $12,402,417 | TotalAssetsBOYAmt |
| Total Assets EOY | $12,099,164 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,925,696 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $7,464,876 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,476,721 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,634,288 | NetAssetsOrFundBalancesEOYAmt |
| Mission | OPERATION OF LONG-TERM HEALTH CARE FACILITIES | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $8,537,174 | ExpenseAmt |
| Revenue | $8,960,534 | RevenueAmt |
| Desc | OPERATION OF LONG-TERM HEALTH CARE FACILITIES. THE CAPSTONE GROUP OWNS TWO FACILITIES, ONE IN GUTHRIE CENTER, IA AND ONE IN MARION, IA. THE GUTHRIE CENTER FACILITY OFFERS A FULL SPECTRUM OF CARE NEEDS, WITH SEVENTEEN (17) INDEPENDENT LIVING APARTMENTS FOR SENIOR CITIZENS, FOURTEEN (14) ASSISTED LIVING UNITS, AND FIFTY-EIGHT (58) SKILLED NURSING BEDS. IN TOTAL THE NEW HOMESTEAD IS CAPABLE OF SERVING, SHOULD THERE BE DEMAND, UP TO ONE-HUNDRED AND TWENTY-SIX (126) RESIDENTS WERE THERE TO BE COUPLES IN ALL INDEPENDENT LIVING AND ASSISTED LIVING APARTMENTS. THE MARION FACILITY IS FOCUSED ON SKILLED NURSING CARE AND IS LICENSED FOR FIFTY (50) BEDS. | Desc |
| Total Program Service Expenses | $8,537,174 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | 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 | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 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 | 0 | TaxExemptBondsInd |
| 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 | Yes (1) | 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 | 35 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 204 | 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 | 3 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 2 | 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 | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL A MICHAUD | PersonNm |
| Phone | 7705781754 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3831 FENWAY CROSSING | AddressLine1Txt |
| City | MARIETTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 300626923 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| MICHAEL A MICHAUD | |||||||
| PRESIDENT & TREASURER | 40.00 | Yes (X) | Yes (X) | $115,968 | $0 | $0 | |
| JOHN WHITAKER | |||||||
| SECRETARY UNTIL 4/22/22 | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| GREGORY T SLESSOR | |||||||
| VICE PRESIDENT | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JAMES LOCK | |||||||
| SECRETARY EFFECTIVE 4/22/22 | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| HILAREE STRINGHAM | |||||||
| ADMINISTRATOR | 40.00 | $108,472 | $0 | $11,916 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $224,440 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $11,916 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | 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 |
|---|---|---|---|---|---|
| HEALTHCARE OF IOWA | |||||
| 4080 1ST AVE NE | CEDAR RAPIDS | IA | 52402 | MANAGEMENT | $823,448 |
| FUSION MEDICAL STAFFING | |||||
| 11808 GRANT STREET SUITE 100 | OMAHA | NE | 68164 | PURCHASED NURSING SERVICES | $481,108 |
| MARTIN BROTHERS | |||||
| 406 VIKING RD | CEDAR FALLS | IA | 50613 | FOOD SUPPLIES | $464,669 |
| IOWA MEDICAID ENTERPRISES | |||||
| 100 ARMY POST RD | DES MOINES | IA | 50315 | QUALITY ACCESS FEES | $424,256 |
| GRAPETREE MEDICAL STAFFING | |||||
| 2501 BOJI BEND DRIVE SUITE 100 | MILFORD | IA | 51351 | PURCHASED NURSING SERVICES | $337,094 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 7 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEDICAID | 623000 | $4,136,196 | $4,136,196 |
| PRIVATE PAY | 623000 | $3,280,564 | $3,280,564 |
| HOUSING | 623000 | $833,457 | $833,457 |
| MEDICARE A | 623000 | $592,475 | $592,475 |
| MEDICARE B | 623000 | $99,627 | $99,627 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $18,215 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $18,215 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $8,960,534 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,079 | TotalRevenueColumnAmt |
| Exclusion | $19,079 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,851,256 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,850,695 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $561 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $561 | TotalRevenueColumnAmt |
| Exclusion | $561 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,980,174 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,960,534 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $19,640 | 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 | $116,168 | TotalAmt |
| Program Services | $116,168 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,975,669 | TotalAmt |
| Program Services | $3,535,936 | ProgramServicesAmt |
| Management And General | $439,733 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $269,167 | TotalAmt |
| Program Services | $140,040 | ProgramServicesAmt |
| Management And General | $129,127 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $293,530 | TotalAmt |
| Program Services | $262,325 | ProgramServicesAmt |
| Management And General | $31,205 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $647,149 | TotalAmt |
| Program Services | $485,810 | ProgramServicesAmt |
| Management And General | $161,339 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,684 | TotalAmt |
| Management And General | $49,684 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $150,935 | TotalAmt |
| Management And General | $150,935 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,633,038 | TotalAmt |
| Program Services | $1,633,038 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,202 | TotalAmt |
| Management And General | $22,202 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,302 | TotalAmt |
| Management And General | $50,302 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $317,579 | TotalAmt |
| Program Services | $301,097 | ProgramServicesAmt |
| Management And General | $16,482 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,915 | TotalAmt |
| Program Services | $16,412 | ProgramServicesAmt |
| Management And General | $8,503 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $214,752 | TotalAmt |
| Program Services | $214,752 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $365,215 | TotalAmt |
| Program Services | $365,215 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $136,144 | TotalAmt |
| Program Services | $136,144 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SUPPLIES | $901,064 | $901,064 | |
| REPAIRS AND MAINTENANCE | $216,662 | $216,662 | |
| BAD DEBT EXPENSE | $76,654 | $76,654 | |
| TRAINING | $74,466 | $6,741 | $67,725 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $258,144 | TotalAmt |
| Program Services | $205,770 | ProgramServicesAmt |
| Management And General | $52,374 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,793,439 | TotalAmt |
| Program Services | $8,537,174 | ProgramServicesAmt |
| Management And General | $1,256,265 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,836,465 | BOYAmt |
| EOY | $1,726,730 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $189,613 | BOYAmt |
| EOY | $882,091 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,011,304 | BOYAmt |
| EOY | $975,580 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,038 | BOYAmt |
| EOY | $83,652 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $10,425,130 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,956,911 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,598,771 | BOYAmt |
| EOY | $7,468,219 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,315,228 | BOYAmt |
| EOY | $586,005 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $423,998 | BOYAmt |
| EOY | $376,887 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,402,417 | BOYAmt |
| EOY | $12,099,164 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $801,117 | BOYAmt |
| EOY | $703,653 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,725 | BOYAmt |
| EOY | $219,111 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,063,854 | BOYAmt |
| EOY | $6,542,112 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,925,696 | BOYAmt |
| EOY | $7,464,876 | 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 | $5,476,721 | BOYAmt |
| EOY | $4,634,288 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,476,721 | BOYAmt |
| EOY | $4,634,288 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,402,417 | BOYAmt |
| EOY | $12,099,164 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$813,265 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$29,168 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | $5,655 | CurrentTaxYearMinus4YearsAmt |
| Total | $5,655 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,890,249 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,249,869 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,216,930 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,476,913 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,960,534 | CurrentTaxYearAmt |
| Total | $45,794,495 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,895,904 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,249,869 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,216,930 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,476,913 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,960,534 | CurrentTaxYearAmt |
| Total | $45,800,150 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $45,800,150 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,728 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,200 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $16,350 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,029 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,079 | CurrentTaxYearAmt |
| Total | $71,386 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,728 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,200 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $16,350 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,029 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,079 | CurrentTaxYearAmt |
| Total | $71,386 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $164,518 | CurrentTaxYearMinus3YearsAmt |
| Total | $164,518 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,899,632 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,427,587 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,233,280 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,495,942 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,979,613 | CurrentTaxYearAmt |
| Total | $46,036,054 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99490 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99470 | PublicSupportPY509Pct |
| Investment Income CY | 0.00160 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00170 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $937,330 | OtherCostOrOtherBasisAmt |
| Book Value | $937,330 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,572,377 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,741,078 | DepreciationAmt |
| Book Value | $5,831,299 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,682,247 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,215,833 | DepreciationAmt |
| Book Value | $466,414 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $233,176 | OtherCostOrOtherBasisAmt |
| Book Value | $233,176 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $7,468,219 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $8,874,352 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$29,168 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$76,654 | OtherRevenueAmt |
| Revenue Not Reported | -$105,822 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,980,174 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,980,174 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $9,716,785 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $9,716,785 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $76,654 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $76,654 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $9,793,439 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES ON BUSINESS RELATED INCOME UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS ALSO EXEMPT FROM STATE INCOME TAXES. THE ORGANIZATION MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES ON ANY NET INCOME FROM UNRELATED BUSINESS ACTIVITIES. THE ORGANIZATION FILES A FORM 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) ANNUALLY AND UNRELATED BUSINESS INCOME TAX (UBIT) IS REPORTED ON THE 990-T, AS APPROPRIATE. MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS, WHICH INCLUDE MATTERS SUCH AS THE TAX EXEMPT STATUS AND VARIOUS POSITIONS RELATIVE TO POTENTIAL SOURCES OF UBIT. AS OF DECEMBER 31, 2022, THERE WERE NO UNCERTAIN TAX POSITIONS IDENTIFIED AND RECORDED AS A LIABILITY. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | BAD DEBT EXPENSE -76,654. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | BAD DEBT EXPENSE 76,654. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | EFFECTIVE 1/1/17, HEALTHCARE OF IOWA AND ITS AFFILIATED ORGANIZATIONS, SUCH AS ASSISTED LIVING PARTNERS, TOOK OVER MANAGEMENT RESPONSIBILITIES FOR ALL LEVELS OF CARE. |
| FORM 990, PART VI, SECTION A, LINE 8B | THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | ALL BOARD MEMBERS REVIEW FORM 990 AND SHARE QUESTIONS, WHICH ARE ADDRESSED BY THE TAX PREPARER. IN ADDITION, THE FINAL FORM 990 IS PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS SUFFICIENTLY PRIOR TO FILING THE FORM SO THAT ANY FINAL COMMENTS COULD BE PROVIDED TO THE ORGANIZATION IN TIME TO PERMIT ANY NECESSARY REVISIONS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY THAT REQUIRES ANNUAL EXECUTION OF A CERTIFICATION WITH RESPECT TO CONFLICTS AND ROUTINE DISCLOSURE IF THERE IS A CONFLICT IN CONNECTION WITH A MATTER THAT COMES BEFORE THE BOARD. THE BOARD MONITORS AND ENFORCES COMPLIANCE WITH THIS POLICY BY REQUIRING THE ANNUAL CERTIFICATION AND BY REMINDING BOARD MEMBERS OF THEIR OBLIGATIONS WITH RESPECT TO CONFLICT ON AN ON-GOING BASIS. IF A BOARD MEMBER HAS A CONFLICT OF INTEREST THEN THEY WILL NOT VOTE ON THE CONFLICTING ISSUE AT HAND. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE BOARD MET IN PRIVATE MAY 8, 2017 TO DISCUSS COMPENSATION FOR THE PRESIDENT/EXECUTIVE DIRECTOR, WHO WAS ABSENT DURING THE DISCUSSION. THE BOARD REVIEWED THE REQUIREMENTS OF THE POSITION, THE PRESIDENT/EXECUTIVE DIRECTOR'S QUALIFICATIONS, AND A COMPENSATION ANALYSIS BASED ON THE POSITION AS PREPARED BY AN INDEPENDENT CONSULTANT IN KANSAS CITY, MO. THE BOARD THEN DETERMINED THE PRESIDENT/EXECUTIVE DIRECTOR'S SALARY TO BE REASONABLE AND CONSISTENT WITH THE COMPANY'S EXECUTIVE COMPENSATION POLICY. THE BOARD MET AGAIN IN JAN 14, 2020 TO REVIEW THE PRESIDENT/EXECUTIVE DIRECTOR'S SALARY, WHICH WAS REDUCED IN VIEW OF BUSINESS CONDITIONS. THE BOARD MET AGAIN ON MARCH 3, 2022 TO REVIEW THE PRESIDENT/EXECUTIVE DIRECTOR'S SALARY. THE BOARD DECIDED TO INCREASE THE SALARY IN VIEW OF BUSINESS CONDITIONS AND COST OF LIVING INCREASES AND RESTORED IT TO ITS ORIGINAL LEVEL ESTABLISHED IN 2012. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | PROFESSIONAL FEES - THERAPY SERVICES: PROGRAM SERVICE EXPENSES 234,192. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 234,192. OUTSIDE SERVICES - NURSING: PROGRAM SERVICE EXPENSES 1,398,846. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,398,846. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| TNH OPERATIONS LLC | |||||||||
| 3831 FENWAY CROSSING | MARIETTA | GA | 30062 | 853751356 | HEALTH CARE | GA | $241,135 | $1,179,727 | THE CAPSTONE GROUP INC |
| TNH PROPERTY LLC | |||||||||
| 3831 FENWAY CROSSING | MARIETTA | GA | 30062 | 853769617 | HEALTH CARE | GA | -$75,627 | $1,607,988 | THE CAPSTONE GROUP INC |
| WH OPERATIONS LLC | |||||||||
| 3831 FENWAY CROSSING | MARIETTA | GA | 30062 | 853787408 | HEALTH CARE | GA | -$809,191 | $452,814 | THE CAPSTONE GROUP INC |
| WH PROPERTY LLC | |||||||||
| 3831 FENWAY CROSSING | MARIETTA | GA | 30062 | 853803488 | HEALTH CARE | GA | -$4,021 | -$3,021 | THE CAPSTONE GROUP INC |