2025-07-28T09:21:23-05:00 2024-09-30 420714325 RSM US LLP 6 S PATTERSON BLVD DAYTON OH 45402 990 2023-10-01 371079626 COMMUNITY LIVING OPTIONS INC COMM 3093431550 285 S FARNHAM ST GALESBURG IL 61401 JOHN CROCK PRESIDENT 3093431550 2025-07-23 1 1 KAREN O CRIM P00368385 9372980201 2025-07-23 2023 2025-03-06 01:10:19Z JOHN CROCK 285 S FARNHAM ST GALESBURG IL 61401 61357087 0 X N/A X 1979 IL TO PROVIDE & OPERATE LONG-TERM CARE FACILITIES FOR THE DEVELOPMENTALLY DISABLED AND THE ELDERLY 4 4 910 5 0 0 194978 10990 38349172 40416475 989506 -1830058 0 0 39533656 38597407 0 599344 0 0 18640776 20661173 0 0 0 21311048 23259615 39951824 44520132 -418168 -5922725 173282176 159579791 99963536 87627191 73318640 71952600 X THE CORPORATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE PURPOSES AS DEFINED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. IN FURTHERANCE OF THOSE CHARITABLE PURPOSES, THE CORPORATION SHALL BE EMPOWERED TO BUILD, LEASE, ACQUIRE AND OTHERWISE OWN AND OPERATE RESIDENTIAL FACILITIES, NURSING FACILITIES AND OTHER RELATED FACILITIES AND SERVICES FOR THE ELDERLY, MENTALLY RETARDED, MENTALLY ILL, DEVELOPMENTALLY DISABLED AND OTHER LIKE CONDITIONS WITHOUT REGARD TO RACE, RELIGION, COLOR, SEX, CREED OR NATIONAL ORIGIN OF SAID PERSONS. THE CORPORATION WILL NOT ENGAGE IN THE PRACTICE OF MEDICINE NOR RENDER ANY LICENSED PROFESSIONAL SERVICES. 0 0 38428232 599344 40416475 ALL PROGRAM SERVICES RELATE TO PROVIDING AND OPERATING LONG-TERM CARE FACILITIES AND OTHER RELATED SERVICES TO THE DEVELOPMENTALLY DISABLED AND THE ELDERLY. THE ORGANIZATION OWNS 51 FACILITIES AND OPERATES A COMBINED TOTAL OF 528 BEDS WITHIN THOSE FACILITIES. 38428232 1 0 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 1 0 1 35 0 1 910 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 IL X BRIAN BURGER RFMS INC 3093431550 285 S FARNHAM ST GALESBURG IL 61401 X JOHN CROCK PRESIDENT 1.00 1.00 X X 4500 0 0 JOHN THOMPSON SECRETARY 1.00 1.00 X X 4500 0 0 ROBERT MARSHALL DIRECTOR (UNTIL 02/03/24) 1.00 1.00 X 4500 0 0 GENE FRIOLI DIRECTOR 1.00 1.00 X 4500 0 0 FORREST LANGENFELD ASSISTANT SECRETARY 1.00 1.00 X 4500 0 0 BRIAN BURGER RFMS INC CFO 40.00 0.00 X 0 0 0 FRANK STEWART DSP 40.00 0.00 X 107717 0 0 130217 0 0 1 0 0 0 RFMS INC 285 SOUTH FARNHAM ST GALESBURG IL 61401 ADMINISTRATIVE SERVICES 1243392 LTC SUPPORT SERVICES LLC 285 SOUTH FARNHAM ST GALESBURG IL 61401 SUPPORT SERVICES 830028 RSM US LLP 5155 PAYSPHERE CIRCLE CHICAGO IL 60674 ACCOUNTING SERVICES 536225 DSY DENTAL CONSULTANTS PC PO BOX 5161 SKOKIE IL 60076 DENTAL SERVICES 167940 4 10990 10990 MEDICARE & MEDICAID 623000 27035027 27035027 FACILITY LEASE INCOME 623000 7618170 7618170 PRIVATE PAY RESIDENT SERVICES 623000 5205287 5205287 AID TRAINING 623000 533955 533955 24036 24036 40416475 1631605 1631605 19294717 3300 20060439 2699241 -765722 -2695941 -3461663 -3461663 38597407 40416475 0 -1830058 599344 599344 19500 19500 18100965 17587184 513781 73060 70986 2074 1074038 1043552 30486 1393610 1354054 39556 2293780 1467168 826612 53602 53602 325489 325489 14271 14271 189471 189471 551673 550411 1262 986269 887642 98627 297995 234670 63325 72765 58212 14553 2373864 2306301 67563 491259 478548 12711 373360 335918 37442 1835669 1780599 55070 3825292 3640930 184362 112969 112969 UNCOLLECTIBLE CHARGES 3647095 3647095 SUPPLIES & SMALL EQUIPM 3628117 3628117 MEDICAID ASSESSMENT TAX 1593435 1593435 EQUIPMENT RENT & MAINTE 413950 413787 163 179290 94934 84356 44520132 38428232 6091900 0 3454722 2898067 3732213 1942889 4260010 9437874 514801 573661 137083158 71996021 84034684 65087137 29112932 35768028 10000 10000 48162814 43862135 173282176 159579791 3995897 8113516 290783 60185 56348721 44314321 39328135 35139169 99963536 87627191 X 73318640 71952600 73318640 71952600 173282176 159579791 -5922725 4556685 0 X X 0 1 X 1 1 1 X 1151788 625709 222520 194978 10990 2205985 36331726 34791415 35363702 38349172 40416475 185252490 37483514 35417124 35586222 38544150 40427465 187458475 0 0 0 187458475 412797 551110 699829 1411380 1631605 4706721 412797 551110 699829 1411380 1631605 4706721 37896311 35968234 36286051 39955530 42059070 192165196 0.97550 0.98160 0.02450 0.01840 X 14676 14676 44315985 44330661 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 9232 10918 45513 14676 80339 250000 250000 250000 250000 1000000 1500000 4277992 4277992 121555179 63394045 58161134 2417047 2016045 401002 6846989 5479782 1367207 1985951 1106149 879802 65087137 ASSETS LIMITED TO USE 5479378 DUE FROM RELATED ORGANIZATIONS 38382757 43862135 CONSTRUCTION PAYABLE TO UNLIMITED DEVELOPMENT, INC., A SUBSIDIARY 676874 DUE TO RELATED ORGANIZATIONS 34462295 35139169 X PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OR SECTION 501(C)(2) OF THE INTERNAL REVENUE CODE; THEREFORE, NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA (U.S. GAAP). 0 DESERT HEALTH CARE FACILITIES INC 285 SOUTH FARNHAM STREET GALESBURG IL 61401 371138846 501(C)(3) 594344 0 FINANCIAL ASSISTANCE 1 0 LTC SUPPORT SERVICES (LTC) A SINGLE DIRECTOR COMMON TO BOTH CLO & LTC IS JOHN CROCK. 800694 SUPPORT SERVICES IN THE AMOUNT OF $800,694 ARE PROVIDED BY LTC SUPPORT SERVICES, LLC., AS DESCRIBED IN SCHEDULE O RELATIVE TO PART VI, SECTION A, LINE 3. JOHN CROCK, WHO IS A DIRECTOR OF COMMUNITY LIVING OPTIONS, INC., AND LTC SUPPORT SERVICES, LLC, RECEIVED DIRECTOR'S FEES OF $0 FROM LTC SUPPORT SERVICES, LLC, FOR THE FISCAL YEAR ENDING SEPTEMBER 30, 2024. 0 FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION RECEIVES SUPPORT SERVICES FROM LTC SUPPORT SERVICES, LLC, AN UNRELATED COMPANY. THESE SERVICES INCLUDE OVERSIGHT, TRAINING, REGULATORY COMPLIANCE, QUALITY ASSURANCE PROGRAMS, HUMAN RESOURCE SUPPORT, MARKETING AND MAINTENANCE. COMMUNITY LIVING OPTIONS, INC., OWNS 20% OF LTC SUPPORT SERVICES, LLC, AND UNLIMITED DEVELOPMENT, INC., (A SUBSIDIARY OF COMMUNITY LIVING OPTIONS, INC.) OWNS 20% OF LTC SUPPORT SERVICES, LLC. THE REMAINING 60% OF LTC SUPPORT SERVICES, LLC, IS OWNED BY UNRELATED EXEMPT ORGANIZATIONS. THE ORGANIZATION ALSO HAS A NEGOTIATED ARMS LENGTH ADMINISTRATIVE SERVICES CONTRACT WITH RFMS, INC., AN UNRELATED COMPANY, TO OBTAIN SERVICES SUCH AS CASH MANAGEMENT, ACCOUNTING AND FINANCIAL REPORTING, PAYROLL AND EMPLOYEE BENEFITS, INFORMATION TECHNOLOGY, REGULATORY MATTERS, AND OTHER GENERAL BUSINESS AND FINANCIAL MANAGEMENT SERVICES AS REQUIRED. FORM 990, PART VI, SECTION B, LINE 11B EACH MEMBER OF THE BOARD OF DIRECTORS RECEIVES A COPY OF FORM 990 FOR THEIR REVIEW AND COMMENT PRIOR TO ITS FILING. THE BOARD ALSO DISCUSSES EACH FORM 990 FILED BY THE ORGANIZATION AT ITS REGULARLY SCHEDULED BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO ATTEST TO THEIR COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. THE BOARD OF DIRECTORS REVIEWS ALL COMPLETED CONFLICT OF INTEREST STATEMENTS TO DETERMINE IF ANY CONFLICTS EXIST WHICH WOULD REQUIRE RESTRICTION ON PARTICIPATION IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN ANY TRANSACTIONS INVOLVING THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 18 A PAPER COPY OF FORM 990 IS PROVIDED UPON REQUEST IN ACCORDANCE WITH IRC SECTION 6104(D). THE ORGANIZATION'S FORM 990 IS ALSO AVAILABLE VIA THE GUIDESTAR.ORG WEBSITE AND THROUGH THE ATTORNEY GENERAL'S OFFICE OF THE STATE OF ILLINOIS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC EXCEPT THROUGH PUBLIC FILING REQUIREMENTS. FORM 990, PART VII, SECTION A, COLUMN F: BRIAN BURGER IS EMPLOYED BY RFMS, INC., AN UNRELATED ORGANIZATION WHICH HAS AN ADMINISTRATIVE SERVICES CONTRACT WITH COMMUNITY LIVING OPTIONS, INC. THE TYPE OF SERVICES PROVIDED BY RFMS, INC., ARE DETAILED IN THE SCHEDULE O EXPLANATION ABOVE RELATIVE TO FORM 990, PART VI, SECTION A, LINE 3. RON WILSON IS THE CHIEF FINANCIAL OFFICER OF RFMS, INC. HIS COMPENSATION REPORTED ON HIS RFMS, INC. FORM W-2, BOX 5 FOR CALENDAR YEAR 2023 IS $214,627. BRIAN BURGER'S COMPENSATION AMOUNT AND HOURS HAVE NOT BEEN PRORATED BASED ON TIME SPENT FOR EACH OF THE FIFTEEN ORGANIZATIONS TO WHOM SERVICES ARE PROVIDED BY RFMS, INC. FORM 990, PART VII, SECTION A, COLUMN B: APPROXIMATELY ONE HALF OF THE AVERAGE HOURS PER WEEK ESTIMATED FOR EACH DIRECTOR IS DEVOTED TO RELATED ORGANIZATIONS LISTED ON SCHEDULE R. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT OF THE AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART XII, LINE 2B: THE FINANCIAL STATEMENTS OF COMMUNITY LIVING OPTIONS, INC., WERE AUDITED AS PART OF THE CONSOLIDATED FINANCIAL REPORT ISSUED FOR COMMUNITY LIVING OPTIONS, INC. AND SUBSIDIARIES. MARION WILLIAMSON COUNTY PARKWAY LLC 285 SOUTH FARNHAM STREET GALESBURG IL 61401 352259772 OWNS FACILITY OPERATED BY UNLIMITED DEVELOPMENT, INC. IL 744000 10448288 COMMUNITY LIVING OPTIONS INC 2245 SEMINARY STREET LLC 285 SOUTH FARNHAM STREET GALESBURG IL 61401 364568737 OWNS FACILITY OPERATED BY UNLIMITED DEVELOPMENT, INC. IL 414000 3198078 COMMUNITY LIVING OPTIONS INC CENTRALIA EAST MCCORD LLC 285 SOUTH FARNHAM STREET GALESBURG IL 61401 201313879 OWNS FACILITY OPERATED BY UNLIMITED DEVELOPMENT, INC. IL 852000 6989450 COMMUNITY LIVING OPTIONS INC GALESBURG NORTH SEMINARY LLC 285 SOUTH FARNHAM STREET GALESBURG IL 61401 201334252 OWNS FACILITY OPERATED BY UNLIMITED DEVELOPMENT, INC. IL 844620 7099920 COMMUNITY LIVING OPTIONS INC PEKIN EL CAMINO LLC 285 SOUTH FARNHAM STREET GALESBURG IL 61401 300330354 OWNS FACILITY OPERATED BY UNLIMITED DEVELOPMENT, INC. IL 540000 5359688 COMMUNITY LIVING OPTIONS INC JERSEYVILLE NORTH STATE LLC 285 SOUTH FARNHAM STREET GALESBURG IL 61401 383715772 OWNS FACILITY OPERATED BY UNLIMITED DEVELOPMENT, INC. IL 835200 6372390 COMMUNITY LIVING OPTIONS INC SHELBYVILLE ROUTE 128 LLC 285 SOUTH FARNHAM STREET GALESBURG IL 61401 201334393 OWNS FACILITY OPERATED BY UNLIMITED DEVELOPMENT, INC. IL 463200 4104814 COMMUNITY LIVING OPTIONS INC PITTSFIELD LOWRY LLC 285 SOUTH FARNHAM STREET GALESBURG IL 61401 201334359 OWNS FACILITY OPERATED BY UNLIMITED DEVELOPMENT, INC. IL 432000 4694124 COMMUNITY LIVING OPTIONS INC MARYVILLE VADALABENE LLC 285 SOUTH FARNHAM STREET GALESBURG IL 61401 201334411 NO ACTIVITY DURING FISCAL YEAR ENDING 9/30/2024 IL 0 0 COMMUNITY LIVING OPTIONS INC ELKO RUBY VISTA LLC 285 SOUTH FARNHAM STREET GALESBURG IL 61401 272887649 OWNS FACILITY OPERATED BY UNRELATED 501(C)(3) ORGANIZATION NV 494340 1052347 COMMUNITY LIVING OPTIONS INC KENSINGTON SLF LLC 285 SOUTH FARNHAM STREET GALESBURG IL 61401 812375730 OWNS FACILITY OPERATED BY UNLIMITED DEVELOPMENT, INC. IL 594000 8711508 COMMUNITY LIVING OPTIONS INC UNLIMITED DEVELOPMENT INC 285 SOUTH FARNHAM STREET GALESBURG IL 61401 364094409 OPERATES ELDERLY SKILLED NURSING,ASSISTED/INDEPNDENT LIVING FACILITIES IL 501(C)(3) LINE 10 N/A 1 KEOKUK VILLAGE CIRCLE LTD NFP 285 SOUTH FARNHAM STREET GALESBURG IL 61401 262341634 ACQUIRING & HOLDING TITLE TO PROPERTY; REMITTING ALL INCOME TO 501(C)(3) IL 501(C)(2) COMMUNITY LIVING OPTIONS INC 1 1 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 UNLIMITED DEVELOPMENT INC A 7123830 CASH TRANSACTION BASED ON FMV UNLIMITED DEVELOPMENT INC D 736684 CASH TRANSACTION BASED ON FMV KEOKUK VILLAGE CIRCLE LTD NFP - (A 501(C)(2) ORGANIZATION) D 3183778 CASH TRANSACTION BASED ON FMV UNLIMITED DEVELOPMENT INC E 676874 CASH TRANSACTION BASED ON FMV UNLIMITED DEVELOPMENT INC J 7123830 CASH TRANSACTION BASED ON FMV SCHEDULE R, PART II: UNLIMITED DEVELOPMENT, INC. AND KEOKUK VILLAGE CIRCLE, LTD., NFP, ARE SUBSIDIARIES OF COMMUNITY LIVING OPTIONS, INC. SCHEDULE R, PART V, LINE 1A: ALL AMOUNTS RECEIVED FROM UNLIMITED DEVELOPMENT, INC. AND KEOKUK VILLAGE CIRCLE, LTD., NFP, ARE RELATED TO THE ORGANIZATION'S EXEMPT PURPOSE. UNLIMITED DEVELOPMENT, INC., A 501(C)(3) SUBSIDIARY OF COMMUNITY LIVING OPTIONS, INC., FILES A SEPERATE FORM 990 AND REPORTED THESE ITEMS AS PROGRAM-RELATED EXPENSES ACCORDINGLY. KEOKUK VILLAGE CIRCLE, LTD., NFP, A 501(C)(2) SUBSIDIARY OF COMMUNITY LIVING OPTIONS, INC., FILES A SEPERATE FORM 990 AND REPORTED THESE ITEMS AS PROGRAM-RELATED EXPENSES ACCORDINGLY.