ABES GARDEN: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- ABES GARDEN (EIN 06-1818302)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-14
- IRS object ID
- 202333189349315718
- 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 I
- Schedule J
- Schedule K
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-14T16:53:05-06:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 620713250 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KRAFTCPAS PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 555 GREAT CIRCLE ROAD | AddressLine1Txt |
| City | NASHVILLE | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37228 | 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 | 061818302 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ABE'S GARDEN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ABES | BusinessNameControlTxt |
| Phone | 6159973030 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 115 WOODMONT BLVD | AddressLine1Txt |
| City | NASHVILLE | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37205 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL SHMERLING | PersonNm |
| Person Title | CHAIRMAN | PersonTitleTxt |
| Phone | 6159973030 | PhoneNum |
| Signature | 2023-11-14 | 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 | SHMERLING | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | FRANCES E LEAHY | PreparerPersonNm |
| PTIN | P00713593 | PTIN |
| Phone | 6152427351 | PhoneNum |
| Preparation | 2023-11-13 | 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 SHMERLING | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 115 WOODMONT BLVD | AddressLine1Txt |
| City | NASHVILLE | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37205 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $20,719,548 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ABESGARDEN.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2007 | FormationYr |
| Legal Domicile State | TN | LegalDomicileStateCd |
| Activity Or Mission | A REPLICABLE MODEL FOR SENIOR LIFE THAT IS FOCUSED ON BRAIN HEALTH, WELLNESS AND PURPOSEFUL LIVING | ActivityOrMissionDesc |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 222 | TotalEmployeeCnt |
| Total Volunteers | 250 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $5,159,793 | PYContributionsGrantsAmt |
| CY Contributions Grants | $8,707,564 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $9,351,334 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $10,345,997 | CYProgramServiceRevenueAmt |
| PY Investment Income | $16,241 | PYInvestmentIncomeAmt |
| CY Investment Income | -$22,535 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $14,527,368 | PYTotalRevenueAmt |
| CY Total Revenue | $19,031,026 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $6,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $23,091 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,666,417 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,966,664 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $658,226 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,150,983 | PYOtherExpensesAmt |
| CY Other Expenses | $4,424,608 | CYOtherExpensesAmt |
| PY Total Expenses | $10,823,400 | PYTotalExpensesAmt |
| CY Total Expenses | $11,414,363 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,703,968 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $7,616,663 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $36,175,841 | TotalAssetsBOYAmt |
| Total Assets EOY | $43,392,872 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $24,509,825 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $23,709,664 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $11,666,016 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $19,683,208 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE PURPOSE OF ABE'S GARDEN IS TO ESTABLISH A REPLICABLE MODEL FOR SENIOR LIFE THAT IS FOCUSED ON BRAIN HEALTH, WELLNESS AND PURPOSEFUL LIVING. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $8,523,208 | ExpenseAmt |
| Grant | $23,091 | GrantAmt |
| Revenue | $10,345,997 | RevenueAmt |
| Desc | ABE'S GARDEN PROVIDES PERSONAL SUPPORT, SOCIALIZATION, AND AN IMPROVED QUALITY OF LIFE FOR PEOPLE LIVING ON THE RESIDENTIAL CAMPUS OR IN THEIR HOME. IN OUR RESIDENTIAL MEMORY SUPPORT, WE HAD OVER 15,000 RESIDENTIAL NIGHTS. IN ASSISTED LIVING WE HAD OVER 7,000 RESIDENTIAL NIGHTS, AND OUR INDEPENDENT LIVING HAD OVER 21,000 RESIDENTIAL NIGHTS. ABE'S GARDEN PROVIDED SUPPORT, CARE, AND RESIDENTIAL SERVICES TO OVER 160 RESIDENTS. IN ADDITION, ABE'S GARDEN'S HOME CARE AND COMMUNITY PROGRAMMING BENEFITTED OVER 50 PEOPLE. THIS ALLOWED THOSE PEOPLE TO LIVE AT HOME WHILE ALSO ENJOYING THE BENEFITS OF ENGAGEMENT AND SOCIALIZATION. ABE'S GARDEN PARTICIPATED IN ONE OF THE FIRST LIGHTING STUDIES IN A RESIDENTIAL COMMUNITY FOR PEOPLE LIVING WITH DEMENTIA. STATE OF THE ART LIGHTING TABLES WERE CREATED, AND A RESEARCH STUDY WAS DONE IN PARTNERSHIP WITH MT. SINAI'S LIGHTING RESEARCH CENTER. 12 EDUCATIONAL VIDEOS WERE CREATED THAT TOUCHED ON TOPICS RANGING FROM CLINICAL CARE TO ENGAGEMENT AND COMMUNICATION WITH THOSE LIVING WITH DEMENTIA. THESE TRAINING VIDEOS WERE USED TO MAINTAIN AND ENHANCE THE KNOWLEDGE OF OVER 160 STAFF MEMBERS. | Desc |
| Total Program Service Expenses | $8,523,208 | 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 | 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 | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (1) | 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 | 66 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 222 | 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 | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | 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 | Yes (1) | 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 | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOB HIMES CPA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6159973030 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 115 WOODMONT BLVD | AddressLine1Txt |
| City | NASHVILLE | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37205 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (29 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 SHMERLING | |||||||
| CHAIRMAN | 20.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DONALD HOLMES | |||||||
| VICE CHAIRMAN | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SUSAN FOXMAN | |||||||
| SECRETARY | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| PHILLIP BILLINGTON | |||||||
| TREASURER | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| KATIE CRUMBO | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JAMES PHILLIPS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JAMES SHMERLING | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARY KATE MOUSER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JAYNE SALLERSON END 8222 | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN HASSENFELD | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RYAN MOSES | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BERNARD PARGH | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CHARLOTTE NESBITT LANGFORD | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SAURABH SINHA | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRIS BROWN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KIM CAMPBELL | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BILL PURCELL | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RON CORBIN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SCOTT BURNS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| STEVE MORAN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN ZEISEL END 12722 | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| FAITH OTT END 91722 | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JIM DANIELL END 81322 | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SUSANNAH DWYER START 9122 | |||||||
| CEO | 40.00 | Yes (X) | $110,582 | $0 | $2,472 | ||
| CHRIS COELHO | |||||||
| COO | 40.00 | Yes (X) | $110,967 | $0 | $9,402 | ||
| BOB HIMES | |||||||
| SENIOR DIRECTOR OF FINANCE | 40.00 | Yes (X) | $84,264 | $0 | $10,762 | ||
| DONNA FINTO-BURKS | |||||||
| SENIOR DIRECTOR OF CLINICAL CARE | 40.00 | $125,575 | $0 | $9,148 | Yes (X) | ||
| DONNA COLEMAN | |||||||
| SENIOR DIRECTOR OF DEVELOP | 40.00 | $119,968 | $0 | $10,503 | Yes (X) | ||
| ANGELA FARMER | |||||||
| SENIOR DIRECTOR OF HUMAN RESOUCES | 40.00 | $104,488 | $0 | $17,321 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $655,844 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $59,608 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| EARL SWENSSON ASSOCIATES INC | |||||
| PO BOX 5341 | CAROL STREAM | IL | 60197 | ARCHITECTURAL DESIGN CONSULTING | $362,755 |
| COMMUNITY COUNSELLING SERVICE CO LLC | |||||
| PO BOX 824885 | PHILADELPHIA | PA | 19182 | CAPITAL CAMPAIGN CONSULTING | $105,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $8,707,564 | AllOtherContributionsAmt |
| Noncash Contributions | $229 | NoncashContributionsAmt |
| Total Contributions | $8,707,564 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| RESIDENTIAL SERVICES | 623000 | $9,193,298 | $9,193,298 |
| SERVICES SOLD TO RESIDENTS | 812900 | $1,152,699 | $1,152,699 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $10,345,997 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $62,151 | TotalRevenueColumnAmt |
| Exclusion | $62,151 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,602,653 | SecuritiesAmt |
| Other | $1,183 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,686,155 | SecuritiesAmt |
| Other | $2,367 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$83,502 | SecuritiesAmt |
| Other | -$1,184 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$84,686 | TotalRevenueColumnAmt |
| Exclusion | -$84,686 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,031,026 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,345,997 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$22,535 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,091 | TotalAmt |
| Program Services | $23,091 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $328,449 | TotalAmt |
| Program Services | $272,262 | ProgramServicesAmt |
| Management And General | $56,187 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,502,546 | TotalAmt |
| Program Services | $4,785,730 | ProgramServicesAmt |
| Management And General | $395,230 | ManagementAndGeneralAmt |
| Fundraising | $321,586 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,085 | TotalAmt |
| Program Services | $8,742 | ProgramServicesAmt |
| Management And General | $620 | ManagementAndGeneralAmt |
| Fundraising | $723 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $691,256 | TotalAmt |
| Program Services | $608,778 | ProgramServicesAmt |
| Management And General | $55,818 | ManagementAndGeneralAmt |
| Fundraising | $26,660 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $434,328 | TotalAmt |
| Program Services | $378,583 | ProgramServicesAmt |
| Management And General | $32,720 | ManagementAndGeneralAmt |
| Fundraising | $23,025 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,215 | TotalAmt |
| Management And General | $10,215 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,815 | TotalAmt |
| Management And General | $36,815 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,051 | TotalAmt |
| Management And General | $14,051 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,123 | TotalAmt |
| Program Services | $91,373 | ProgramServicesAmt |
| Fundraising | $1,750 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $323,011 | TotalAmt |
| Program Services | $265,347 | ProgramServicesAmt |
| Management And General | $35,754 | ManagementAndGeneralAmt |
| Fundraising | $21,910 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,062 | TotalAmt |
| Program Services | $4,885 | ProgramServicesAmt |
| Fundraising | $177 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $572,278 | TotalAmt |
| Program Services | $479,214 | ProgramServicesAmt |
| Management And General | $46,475 | ManagementAndGeneralAmt |
| Fundraising | $46,589 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,819 | TotalAmt |
| Program Services | $14,840 | ProgramServicesAmt |
| Management And General | $7,999 | ManagementAndGeneralAmt |
| Fundraising | $980 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $768,014 | TotalAmt |
| Management And General | $768,014 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,190,584 | TotalAmt |
| Program Services | $720,797 | ProgramServicesAmt |
| Management And General | $468,417 | ManagementAndGeneralAmt |
| Fundraising | $1,370 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $133,718 | TotalAmt |
| Program Services | $40,130 | ProgramServicesAmt |
| Management And General | $93,588 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| CONTRACTED SERVICES | $679,884 | $255,529 | $210,899 | $213,456 |
| FOOD COSTS | $561,473 | $561,473 | $0 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,561 | TotalAmt |
| Program Services | $12,434 | ProgramServicesAmt |
| Management And General | $127 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,414,363 | TotalAmt |
| Program Services | $8,523,208 | ProgramServicesAmt |
| Management And General | $2,232,929 | ManagementAndGeneralAmt |
| Fundraising | $658,226 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,150,941 | BOYAmt |
| EOY | $1,679,623 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,004 | BOYAmt |
| EOY | $1,421,559 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,285,779 | BOYAmt |
| EOY | $6,414,694 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,438 | BOYAmt |
| EOY | $105,599 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $175,624 | BOYAmt |
| EOY | $175,624 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,896 | BOYAmt |
| EOY | $28,641 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $40,383,579 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $9,730,806 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,249,336 | BOYAmt |
| EOY | $30,652,773 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,123,656 | BOYAmt |
| EOY | $1,823,866 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $689,730 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,167 | BOYAmt |
| EOY | $400,763 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,175,841 | BOYAmt |
| EOY | $43,392,872 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $501,370 | BOYAmt |
| EOY | $735,497 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,352,421 | BOYAmt |
| EOY | $17,490,084 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,139,890 | BOYAmt |
| EOY | $4,139,882 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,516,144 | BOYAmt |
| EOY | $1,344,201 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,509,825 | BOYAmt |
| EOY | $23,709,664 | 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 | $9,729,566 | BOYAmt |
| EOY | $11,035,837 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,936,450 | BOYAmt |
| EOY | $8,647,371 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,666,016 | BOYAmt |
| EOY | $19,683,208 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,175,841 | BOYAmt |
| EOY | $43,392,872 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $7,616,663 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$69,606 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $470,135 | 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 | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,807,922 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,608,207 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,596,396 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,159,793 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,707,335 | CurrentTaxYearAmt |
| Total | $18,879,653 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,807,922 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,608,207 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,596,396 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,159,793 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,707,335 | CurrentTaxYearAmt |
| Total | $18,879,653 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $5,287,101 | SubstantialContributorsTotAmt |
| Public Support Total170 | $13,592,552 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,108 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $792 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $232 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $16,998 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $62,151 | CurrentTaxYearAmt |
| Total | $82,281 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $18,961,934 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $44,866,292 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.71680 | PublicSupportCY170Pct |
| Public Support PY170 | 0.73760 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,272,275 | OtherCostOrOtherBasisAmt |
| Book Value | $7,272,275 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $30,017,459 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,966,051 | DepreciationAmt |
| Book Value | $22,051,408 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,848 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,652 | DepreciationAmt |
| Book Value | $3,196 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,086,997 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,761,103 | DepreciationAmt |
| Book Value | $1,325,894 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $30,652,773 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| RESIDENT ASSISTANCE FUND | $329,302 |
| CAPITAL LEASE | $34,532 |
| CONTRACT LIABILITIES | $865,743 |
| OPERATING LEASE | $114,624 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,344,201 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $19,520,427 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$69,606 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $126,014 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $470,135 | OtherRevenueAmt |
| Revenue Not Reported | $526,543 | RevenueNotReportedAmt |
| Revenue Subtotal | $18,993,884 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $14,051 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $23,091 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $37,142 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $19,031,026 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,503,235 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $126,014 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $126,014 | ExpensesNotReportedAmt |
| Expenses Subtotal | $11,377,221 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $14,051 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $23,091 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $37,142 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $11,414,363 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | MANAGEMENT PERFORMS AN EVALUATION OF ALL INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE ORGANIZATION'S INCOME TAX RETURNS TO DETERMINE WHETHER THE INCOME TAX POSITIONS MEET A "MORE LIKELY THAN NOT" STANDARD OF BEING SUSTAINED UNDER EXAMINATION BY THE APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS PERFORMED ITS EVALUATION OF ALL INCOME TAX POSITIONS TAKEN ON ALL OPEN INCOME TAX RETURNS AND HAS DETERMINED THAT THERE WERE NO POSITIONS TAKEN THAT DO NOT MEET THE "MORE LIKELY THAN NOT" STANDARD. ACCORDINGLY, THERE ARE NO PROVISIONS FOR INCOME TAXES, PENALTIES OR INTEREST RECEIVABLE OR PAYABLE RELATING TO UNCERTAIN INCOME TAX POSITIONS IN THE ACCOMPANYING FINANCIAL STATEMENTS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | UNREALIZED GAIN ON INTEREST RATE SWAP 470,135. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | RENT ASSISTANCE PAID 23,091. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | GRANTS PAID TO INDIVIDUALS FOR RENT 23,091. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | RENT ASSISTANCE | GrantTypeTxt |
| Recipient | 3 | RecipientCnt |
| Cash Grant | $23,091 | CashGrantAmt |
| Non Cash Assistance | RESIDENTIAL RENT ASSISTANCE FUND PAYMENT TO OFFSET RENT | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | AN ACCESS TO CARE COMMITTEE DETERMINES ELIGIBILITY REQUESTS AFTER REVIEWING THE RESIDENT'S INCOME AND TAX RETURNS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | 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 |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| NASHVILLE TENNESSEE | ||||||||
| A | 626139016 | 000000000 | 2011-12-21 | $12,600,000 | FACILITY CONSTRUCTION | 0 | 0 | 0 |
| NASHVILLE TENNESSEE | ||||||||
| B | 626139016 | 000000000 | 2014-05-16 | $12,500,000 | FACILITY CONSTRUCTION | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|
| A | $4,500,000 | $12,600,000 | $89,091 | $12,600,000 | 2012 | 0 | 0 | Yes (1) | Yes (1) |
| B | $2,868,750 | $12,500,000 | $101,127 | $12,500,000 | 2015 | 0 | 0 | Yes (1) | Yes (1) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Term Of HedgeTermOfHedgePct | Superintegrated HedgeSuperintegratedHedgeInd | Hedge TerminatedHedgeTerminatedInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| TRUIST BANK | |||||||||
| A | Yes (1) | Yes (1) | Yes (1) | 14.000000000000 | 0 | 0 | 0 | 0 | 0 |
| TRUIST BANK | |||||||||
| B | Yes (1) | Yes (1) | Yes (1) | 14.000000000000 | 0 | 0 | 0 | 0 | 0 |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | 0 |
| B | 0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE K, PART I, BOND ISSUES | FormAndLineReferenceDesc |
| Explanation | (A) THE HEALTH AND EDUCATIONAL FACILITIES BOARD OF THE METROPOLITAN GOVERNMENT OF NASHVILLE AND DAVIDSON COUNTY, TENNESSEE HEALTH AND HOUSING FACILITIES REVENUE BOND (F) PURPOSE OF BOND: FACILITY CONSTRUCTION (A) THE HEALTH AND EDUCATIONAL FACILITIES BOARD OF THE METROPOLITAN GOVERNMENT OF NASHVILLE AND DAVIDSON COUNTY, TENNESSEE HEALTH AND HOUSING FACILITIES REVENUE BOND (F) PURPOSE OF BOND: FACILITY CONSTRUCTION | ExplanationTxt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (2 entries)
| Relationship With OrgRelationshipWithOrgTxt | Loan PurposeLoanPurposeTxt | Loan To OrganizationLoanToOrganizationInd | Original PrincipalOriginalPrincipalAmt | Balance DueBalanceDueAmt | DefaultDefaultInd | Board Or Committee ApprovalBoardOrCommitteeApprovalInd | Written AgreementWrittenAgreementInd |
|---|---|---|---|---|---|---|---|
| MICHAEL D SHMERLING | |||||||
| CHAIRMAN | DEVELOPMENT PROJECT | Yes (X) | $1,600,000 | $1,363,052 | 0 | Yes (1) | Yes (1) |
| MICHAEL D SHMERLING | |||||||
| CHAIRMAN | ORIGINAL DEVELOPMENT/CONSTRUCTION PROJECT/OPERATIONS START UP | Yes (X) | $4,000,000 | $2,776,830 | 0 | Yes (1) | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $4,139,882 | TotalBalanceDueAmt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (4 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| MICHAEL D SHMERLING | |||
| OFFICER AND MORE THAN 35% CONTROLLED ENTITY | $183,274 | PROVIDES ACCOUNTING AND IT SERVICES UTILIZING OUTSIDE PERSONNEL, FOOD SERVICE AND SUPPLY PRODUCTS. THESE COSTS ARE COVERED IN FULL BY DONATIONS BACK TO THE ORGANIZATION FROM THE BOARD CHAIRMAN. | 0 |
| MICHAEL D SHMERLING | |||
| JUDY GIVENS HAS A FAMILY RELATIONSHIP MICHAEL SHMERLING | $99,235 | MANAGEMENT EMPLOYEE | 0 |
| JAMES SHMERLING | |||
| JUDY GIVENS HAS A FAMILY RELATIONSHIP JAMES SHMERLING | $99,235 | MANAGEMENT EMPLOYEE | 0 |
| JOHN ZEISEL | |||
| BOARD OF DIRECTORS AND OWNER OF HEARTHSTONE | $800,000 | SOLD HEARTHSTONE TO ABE'S GARDEN. COST OF ACQUISITION COVERED IN FULL BY CHARITABLE DONATION BACK TO ORGANIZATION. | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | MICHAEL SHMERLING AND JAMES SHMERLING HAVE A FAMILY RELATIONSHIP. JAMES PHILLIPS,MICHAEL SHMERLING AND JAMES SHMERLING HAVE A BUSINESS RELATIONSHIP. BILL PURCELL AND MICHAEL SHMERLING HAVE A BUSINESS RELATIONSHIP. KIM CAMPBELL AND MICHAEL SHMERLING HAVE A BUSINESS RELATIONSHIP. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED BY CERTAIN MEMBERS OF THE BOARD OF DIRECTORS, THEN DISTRIBUTED TO THE FULL BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION HOLDS REGULAR MEETINGS TO DISCUSS POSSIBLE CONFLICTS THAT COULD ARISE. |
| FORM 990, PART VI, SECTION B, LINE 15 | ON MAJOR HIRES (CEO, CFO, ETC.), A SEARCH COMMITTEE IS FORMED TO FACILITATE THE RECRUITMENT AND COMPENSATION PACKAGES. THIS PROCESS STUDIES COMPETITIVE SALARY SCALES AND FRINGE BENEFITS. THE CANDIDATES ARE INTERVIEWED AND THE POOL IS NARROWED DOWN. A SECOND INTERVIEW MAY BE CONDUCTED FOR THE EXECUTIVE DIRECTOR POSITION OR OTHER MANAGEMENT POSITIONS. THE FINANCE COMMITTEE IS CHARGED WITH THE RESPONSIBILITY OF REVIEWING ALL SALARIES, WAGES, AND BENEFITS FOR EMPLOYEES. TO FURTHER ASSURE INDEPENDENCE WITH REGARD TO HIRING PRACTICES; AND THAT COMPENSATION IS FAIR AND COMPETITIVE, THE BUDGET IS ANALYZED BY MANAGEMENT AND APPROVED BY THE BOARD. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, POLICIES, TAX RETURNS, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | UNREALIZED GAIN ON INTEREST RATE SWAP 470,135. |
| FORM 990, PART XII, LINE 2C | THE ORGANIZATION DID NOT CHANGE EITHER OVERSIGHT PROCESS NOR SELECTION PROCESS DURING THE TAX YEAR. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HEARTHSTONE EDUCATION INSTITUTE LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3212 WEST END AVE STE 403 | AddressLine1Txt |
| City | NASHVILLE | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 882924698 | EIN |
| Primary Activities | TO TRAIN CAREGIVERS AND STAFF WORKING IN MEMORY CARE | PrimaryActivitiesTxt |
| Legal Domicile State | TN | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ABE'S GARDEN | BusinessNameLine1Txt |