FRIENDSHIP SENIOR OPTIONS FOUNDATION NFP: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- FRIENDSHIP SENIOR OPTIONS FOUNDATION NFP (EIN 20-1630044)
- Tax period
- 2017-04-01 to 2018-03-31
- Filed
- 2018-11-19
- IRS object ID
- 201813239349300721
- Schema version
- 2017v2.3
- 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 G
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-11-19T13:17:15-06:00 | ReturnTs |
| Tax Period End | 2018-03-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1301 W 22ND ST STE 1100 | AddressLine1Txt |
| City | OAK BROOK | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60523 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-04-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201630044 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIENDSHIP SENIOR OPTIONS FOUNDATION NFP | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FRIE | BusinessNameControlTxt |
| Phone | 8478845000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 350 W SCHAUMBURG ROAD | AddressLine1Txt |
| City | SCHAUMBURG | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60194 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL FLYNN | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 8478845000 | PhoneNum |
| Signature | 2018-11-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHRIS MANDERFIELD | PreparerPersonNm |
| PTIN | P01238973 | PTIN |
| Phone | 6305738600 | PhoneNum |
| Preparation | 2018-11-08 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 67.137.57.251 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-11-08 | IPDt |
| IP Tm | 10:06:05 | IPTm |
| IP Timezone | CS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 74360C0F9F998AEB88742761FB50F404B4DAF3FD | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 80C43226D4E09B8617C70E8679C144E30C781DB8 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STEPHEN YENCHEK | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 350 W SCHAUMBURG ROAD | AddressLine1Txt |
| City | SCHAUMBURG | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60194 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $398,355 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.FRIENDSHIPSENIOROPTIONS.ORG/FOUNDATION | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2004 | FormationYr |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE FINANCIAL SUPPORT FOR FRIENDSHIP SENIOR OPTIONS, NFP AND ITS AFFILIATES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $252,820 | PYContributionsGrantsAmt |
| CY Contributions Grants | $371,255 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$25,390 | PYOtherRevenueAmt |
| CY Other Revenue | -$30,533 | CYOtherRevenueAmt |
| PY Total Revenue | $227,430 | PYTotalRevenueAmt |
| CY Total Revenue | $340,722 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $21,658 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $87,896 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $44,381 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $139,537 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $45 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $57,886 | PYOtherExpensesAmt |
| CY Other Expenses | $44,743 | CYOtherExpensesAmt |
| PY Total Expenses | $123,925 | PYTotalExpensesAmt |
| CY Total Expenses | $272,176 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $103,505 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $68,546 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $714,005 | TotalAssetsBOYAmt |
| Total Assets EOY | $803,705 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $298 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $21,452 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $713,707 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $782,253 | NetAssetsOrFundBalancesEOYAmt |
| Mission | WE ARE THE FORUM FOR A CONTINUOUSLY EVOLVING PHILOSOPHY TO CREATE AND GARNER SUPPORT FOR SENIORS AND THE INDIVIDUALS AND ORGANIZATIONS WHO SERVE THEM. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $228,535 | ExpenseAmt |
| Grant | $87,896 | GrantAmt |
| Desc | TO SUPPORT FRIENDSHIP VILLAGE OF SCHAUMBURG, FRIENDSHIP VILLAGE OF MILL CREEK, AND FRIENDSHIP SENIOR OPTIONS, NFP IN THEIR CARING MISSION TO PROVIDE FOR THE NEEDS OF OLDER ADULTS. | Desc |
| Total Program Service Expenses | $228,535 | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | 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 | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | 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 | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| 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 | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | 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 | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | 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 | IL | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEFF NYBERG | PersonNm |
| Phone | 8478434259 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 350 W SCHAUMBURG ROAD | AddressLine1Txt |
| City | SCHAUMBURG | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60194 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| GEOFF ROEHLL | |||||||
| CHAIR | 0.20 | 1.40 | Yes (X) | Yes (X) | $0 | $5,250 | $0 |
| KATHY RIVERA | |||||||
| SECRETARY | 0.20 | 0.20 | Yes (X) | Yes (X) | $0 | $3,150 | $0 |
| CLARK DELANOIS | |||||||
| TREASURER | 0.20 | 1.20 | Yes (X) | Yes (X) | $0 | $4,650 | $0 |
| BRAD BARRIE | |||||||
| DIRECTOR | 0.20 | 1.00 | Yes (X) | $0 | $4,050 | $0 | |
| WILLIAM POWELL | |||||||
| DIRECTOR | 0.20 | 1.40 | Yes (X) | $0 | $0 | $0 | |
| CONNIE SHOEMAKE | |||||||
| DIRECTOR | 0.20 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| STEPHEN YENCHEK | |||||||
| PRESIDENT & CEO | 4.00 | 36.00 | Yes (X) | $0 | $319,881 | $70,699 | |
| MICHAEL FLYNN | |||||||
| VICE PRESIDENT & CFO | 1.00 | 39.00 | Yes (X) | $0 | $250,470 | $25,828 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $587,451 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $96,527 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $142,018 | FundraisingAmt |
| Related Organizations | $166,898 | RelatedOrganizationsAmt |
| All Other Contributions | $62,339 | AllOtherContributionsAmt |
| Total Contributions | $371,255 | TotalContributionsAmt |
| Fundraising Gross Income | $27,100 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $142,018 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $57,633 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$30,533 | TotalRevenueColumnAmt |
| Exclusion | -$30,533 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $340,722 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$30,533 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,051 | TotalAmt |
| Program Services | $74,051 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,845 | TotalAmt |
| Program Services | $13,845 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $128,756 | TotalAmt |
| Program Services | $128,756 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,238 | TotalAmt |
| Program Services | $2,238 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,543 | TotalAmt |
| Program Services | $8,543 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,696 | TotalAmt |
| Management And General | $39,696 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45 | TotalAmt |
| Fundraising | $45 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,910 | TotalAmt |
| Program Services | $10 | ProgramServicesAmt |
| Management And General | $3,900 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $624 | TotalAmt |
| Program Services | $624 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $468 | TotalAmt |
| Program Services | $468 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $272,176 | TotalAmt |
| Program Services | $228,535 | ProgramServicesAmt |
| Management And General | $43,596 | ManagementAndGeneralAmt |
| Fundraising | $45 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $706,065 | BOYAmt |
| EOY | $705,948 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $12,000 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $4,800 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,940 | BOYAmt |
| EOY | $80,957 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $714,005 | BOYAmt |
| EOY | $803,705 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $298 | BOYAmt |
| EOY | $21,452 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $298 | BOYAmt |
| EOY | $21,452 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $598,815 | BOYAmt |
| EOY | $713,845 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $114,892 | BOYAmt |
| EOY | $68,408 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $713,707 | BOYAmt |
| EOY | $782,253 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $714,005 | BOYAmt |
| EOY | $803,705 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $68,546 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| 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) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type1 | Yes (X) | SupportingOrgType1Ind |
| IRS Written Determination | Yes (X) | IRSWrittenDeterminationInd |
| Supported Organizations | 3 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp (3 entries)
| EINEIN | Organization TypeOrganizationTypeCd | Governing Document ListedGoverningDocumentListedInd | SupportSupportAmt | Other SupportOtherSupportAmt |
|---|---|---|---|---|
| EVANGELICAL RETIREMENT HOMES OF GREATER CHICAGO | ||||
| 362815382 | 10 | Yes (1) | $71,698 | $0 |
| FRIENDSHIP VILLAGE OF MILL CREEK NFP | ||||
| 203300991 | 10 | Yes (1) | $2,353 | $0 |
| FRIENDSHIP SENIOR OPTIONS NFP | ||||
| 201278553 | 10 | Yes (1) | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 3 | SupportedOrganizationsTotalCnt |
| Support Sum | $74,051 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (1) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | 0 | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | 0 | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | 0 | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Power Appoint Majority Dir Trst | Yes (1) | PowerAppointMajorityDirTrstInd |
| Operate Benefit Non Suprt Org | 0 | OperateBenefitNonSuprtOrgInd |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE FROM FRIENDSHIP SENIOR OPTIONS, NFP | Desc |
| Book Value | $80,957 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $80,957 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION QUALIFIES AS A TAX-EXEMPT CORPORATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARDS FOR EVALUATING UNCERTAIN TAX POSIITONS. THE ORGANIZATION FILES INFORMATIONAL RETURNS AS A TAX-EXEMPT ORGANIZATION. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | STERLING DINNER | Event1Nm |
| Gross Receipts Event1 | $169,118 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $142,018 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $27,100 | GrossRevenueEvent1Amt |
| Cash Prizes Event1 | $1,000 | CashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $35,046 | RentFacilityCostsEvent1Amt |
| Entertainment Event1 | $3,500 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $18,087 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $169,118 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $142,018 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $27,100 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $1,000 | CashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $35,046 | RentFcltyCostsTotalEventsAmt |
| Entertainment Total Events | $3,500 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $18,087 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $57,633 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$30,533 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| EVANGELICAL RETIREMENT HOMES OF GREATER CHICAGO INC | |||||||
| 350 W SCHAUMBURG ROAD | SCHAUMBURG | IL | 60194 | 362815382 | 501(C)(3) | $71,698 | ASSOCIATE EDUCATION EXPENSES, RESIDENT ART THERAPY EXPENSES, BENEVOLENCE |
| FRIENDSHIP VILLAGE OF MILL CREEK | |||||||
| 350 W SCHAUMBURG ROAD | SCHAUMBURG | IL | 60194 | 203300991 | 501(C)(3) | $2,353 | ASSOCIATE EDUCATION EXPENSES |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | EMPLOYEE SUPPORT AND SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 16 | RecipientCnt |
| Cash Grant | $13,845 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION PROVIDES GRANTS TO SUPPORTING RELATED ORGANIZATIONS WHICH ARE AUTOMATICALLY MONITORED AS A RESULT OF THE RELATIONSHIP. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| 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 |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| STEPHEN YENCHEK | ||||||||||||||
| PRESIDENT & CEO | $0 | $318,724 | $0 | $0 | $0 | $1,157 | $0 | $57,918 | $0 | $12,781 | $0 | $390,580 | $0 | $0 |
| MICHAEL FLYNN | ||||||||||||||
| VICE PRESIDENT & CFO | $0 | $227,151 | $0 | $23,116 | $0 | $203 | $0 | $5,223 | $0 | $20,605 | $0 | $276,298 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 3 | THE COMPENSATION OF THE ORGANIZATION'S CEO WAS DETERMINED BY METHODS USED BY A RELATED ORGANIZATION. SEE SCHEDULE O RESPONSE FOR PART VI, SECTION B, LINE 15A. |
| PART I, LINE 4B | STEPHEN YENCHEK, PRESIDENT & CEO - $50,000 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | FRIENDSHIP SENIOR OPTIONS, NFP PROVIDES STRATEGIC DIRECTION AND CRITICAL MANAGEMENT SERVICES INCLUDING EXECUTIVE, ADMINISTRATIVE, AND FINANCIAL FUNCTIONS TO FRIENDSHIP SENIOR OPTIONS FOUNDATION, NFP. |
| FORM 990, PART VI, SECTION A, LINE 6 | FRIENDSHIP SENIOR OPTIONS, NFP IS THE SOLE MEMBER IN THAT IT CAN APPOINT THE MEMBERS OF THE GOVERNING BODY OF FRIENDSHIP SENIOR OPTIONS FOUNDATION, NFP. |
| FORM 990, PART VI, SECTION A, LINE 7A | FRIENDSHIP SENIOR OPTIONS, NFP IS THE SOLE MEMBER IN THAT IT CAN APPOINT THE MEMBERS OF THE GOVERNING BODY OF FRIENDSHIP SENIOR OPTIONS FOUNDATION, NFP. |
| FORM 990, PART VI, SECTION B, LINE 11B | ALL BOARD OF DIRECTOR MEMBERS RECEIVE THE FORM 990 VIA EMAIL BEFORE IT IS FILED. THE FINANCE COMMITTEE PRESENTED WITH THE 990 BY THE TAX PREPARERS REVIEWS THE FORM 990 BEFORE IT IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | EVERY YEAR, THE BOARD MEMBERS AND MANAGEMENT TEAM RECEIVE A CONFLICT OF INTEREST POLICY. THEY HAVE TO SIGN AN ATTACHMENT STATING THAT THEY RECEIVED THE POLICY AND WHETHER OR NOT THEY ARE AWARE OF ANY CONFLICTS. ON THOSE OCCASIONS WHERE ISSUES ARISE, THE CONFLICT, THE POTENTIAL FOR CONFLICT, OR THE PERCEPTION OF CONFLICT IS FULLY DISCLOSED TO THE BOARD PRIOR TO DISCUSSION ON THE MATTER CALLING FOR BOARD ACTION. PRIOR TO SUCH DISCUSSION, THE BOARD HAS DETERMINED WHETHER THE PRESENCE OF OR PARTICIPATION BY THE "CONFLICTED" BOARD MEMBER IN THE DISCUSSION WILL INFLUENCE THE DISCUSSION ITSELF OR ITS OUTCOME. THE "CONFLICTED" MEMBER MAY OR MAY NOT BE EXCUSED FROM SUCH DISCUSSION. IN ALL INSTANCES, THE "CONFLICTED" BOARD MEMBER ABSTAINS FROM ANY VOTE ON THE MATTER. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE MOST RECENT EXECUTIVE COMPENSATION SALARY SURVEY WAS CONDUCTED IN SEPTEMBER 2017 AT THE REQUEST OF THE FSO EXECUTIVE COMMITTEE (WHOSE RESPONSIBILITY IS EXECUTIVE COMPENSATION) AND THE FSO PRESIDENT/CEO. THE ORGANIZATION AT THE DIRECTIVE OF THE EXECUTIVE COMMITTEE CONTRACTS WITH AN INDEPENDENT, EXTERNAL COMPENSATION CONSULTANT TO PROVIDE THE SALARY SURVEY DATA AND TO ENSURE WE ARE IN COMPLIANCE WITH ALL IRS RULINGS ON EXECUTIVE COMPENSATION. WE ALSO MAINTAIN A PLAN DOCUMENT THAT IS REVIEWED ANNUALLY AND UPDATED AS REGULATIONS OF THE PLAN CONSTRUCT CHANGES. THE EXECUTIVE COMMITTEE HAS FINAL APPROVAL FOR ALL SALARY AND BENEFIT ADJUSTMENTS FOR THE EXECUTIVES. |
| FORM 990, PART VI, SECTION C, LINE 19 | FINANCIAL STATEMENTS ARE MADE AVAILABLE THROUGH THE MAIN DESK UPON REQUEST. THE PUBLIC IS ABLE TO OBTAIN COPIES OF THE ANNUAL REPORT WITH SUMMARIZED INFORMATION, THE GOVERNING DOCUMENTS, AND THE CONFLICT OF INTEREST POLICY UPON REQUEST. |
| FORM 990, PART IX | FRIENDSHIP SENIOR OPTIONS, NFP IS THE COMMON PAYMASTER FOR ITS OWN EMPLOYEES AS WELL AS THOSE OF ITS RELATED ORGANIZATIONS NOTED IN SCHEDULE R. AS SUCH, FRIENDSHIP SENIOR OPTIONS HAS FILED ALL APPROPRIATE TAX RETURNS AND ISSUED FORMS W-2 WITH RESPECT TO WAGES IT HAS PAID AS COMMON PAYMASTER. EACH RELATED ORGANIZATION HAS REIMBURSED FRIENDSHIP SENIOR OPTIONS FOR ITS SHARE OF WAGES AND TAX PAYMENTS. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION'S FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| EVANGELICAL RETIREMENT HOMES OF GREATER CHICAGO INC | |||||||||||
| 350 W SCHAUMBURG ROAD | SCHAUMBURG | IL | 60194 | 362815382 | LIFE PLAN COMMUNITY | IL | 501(C)(3) | LINE 10 | FRIENDSHIP SENIOR OPTIONS NFP | 0 | |
| FRIENDSHIP SENIOR OPTIONS NFP | |||||||||||
| 350 W SCHAUMBURG ROAD | SCHAUMBURG | IL | 60194 | 201278553 | SUPPORT | IL | 501(C)(3) | LINE 12C, III-FI | 0 | N/A | |
| FRIENDSHIP VILLAGE OF MILL CREEK NFP | |||||||||||
| 350 W SCHAUMBURG ROAD | SCHAUMBURG | IL | 60194 | 203300991 | LIFE PLAN COMMUNITY | IL | 501(C)(3) | LINE 10 | FRIENDSHIP SENIOR OPTIONS NFP | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| FRIENDSHIP SENIOR OPTIONS NFP | ||
| C | $167,217 | FAIR MARKET VALUE |
| FRIENDSHIP SENIOR OPTIONS NFP | ||
| M | $39,696 | FAIR MARKET VALUE |
| FRIENDSHIP SENIOR OPTIONS NFP | ||
| D | $80,957 | FAIR MARKET VALUE |
| EVANGELICAL RETIREMENT HOMES OF GREATER CHICAGO | ||
| B | $71,698 | FAIR MARKET VALUE |