FPCRC INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- FPCRC INC (EIN 57-0847894)
- Tax period
- 2016-05-01 to 2017-04-30
- Filed
- 2018-02-23
- IRS object ID
- 201840549349300419
- Schema version
- 2016v3.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-02-23T09:30:51-06:00 | ReturnTs |
| Tax Period End | 2017-04-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 570381582 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ELLIOTT DAVIS LLC PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1901 MAIN STREET SUITE 900 | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-05-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 570847894 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FPCRC INC | BusinessNameLine1Txt |
| Business Name Line2 | D/B/A LAUREL CREST RETIREMENT CNTR | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FPCR | BusinessNameControlTxt |
| Phone | 8037960370 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 JOSEPH WALKER DRIVE | AddressLine1Txt |
| City | WEST COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29169 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THEODORE H READING II | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 8037960370 | PhoneNum |
| Signature | 2017-11-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DENISE P HILL CPA | PreparerPersonNm |
| PTIN | P00046615 | PTIN |
| Phone | 8032560002 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 104.129.204.105 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-11-08 | IPDt |
| IP Tm | 14:29:58 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | BD9918A8CC50EF6BAD6F96AD3F47CB4FEB008E20 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | BD9918A8CC50EF6BAD6F96AD3F47CB4FEB008E20 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | THEODORE H READING II | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 JOSEPH WALKER DRIVE | AddressLine1Txt |
| City | WEST COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29169 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,624,091 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LAUREL-CREST.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1987 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | LAUREL CREST WAS ESTABLISHED AS A CONTINUING CARE RETIREMENT CENTER FOR THE FIRST PRESBYTERIAN CHURCH OF COLUMBIA, SC WHICH INCLUDES HOUSING AND MEDICAL CARE WITH SUCH ADDITIONAL AMENITIES AS MAY BE DETERMINED AS NECESSARY OR ADVANTAGEOUS TO THE RESIDENTS OF THE CENTER. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 141 | TotalEmployeeCnt |
| Total Volunteers | 15 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $144,500 | PYContributionsGrantsAmt |
| CY Contributions Grants | $47,054 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $6,009,480 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $6,562,296 | CYProgramServiceRevenueAmt |
| PY Investment Income | $19,200 | PYInvestmentIncomeAmt |
| CY Investment Income | $7,341 | CYInvestmentIncomeAmt |
| PY Other Revenue | $7,200 | PYOtherRevenueAmt |
| CY Other Revenue | $7,400 | CYOtherRevenueAmt |
| PY Total Revenue | $6,180,380 | PYTotalRevenueAmt |
| CY Total Revenue | $6,624,091 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,558,487 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,663,015 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,210,150 | PYOtherExpensesAmt |
| CY Other Expenses | $3,157,762 | CYOtherExpensesAmt |
| PY Total Expenses | $5,768,637 | PYTotalExpensesAmt |
| CY Total Expenses | $5,820,777 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $411,743 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $803,314 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $13,606,780 | TotalAssetsBOYAmt |
| Total Assets EOY | $14,412,773 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $10,455,714 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $10,422,547 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,151,066 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,990,226 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO OPERATE A CONTINUING CARE RETIREMENT FACILITY CONSISTING OF INDEPENDENT LIVING UNITS, ASSISTED LIVING CENTER AND A HEALTH CENTER. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $5,074,768 | ExpenseAmt |
| Revenue | $6,562,296 | RevenueAmt |
| Desc | PROVIDED CONTINUING CARE FOR 84 INDEPENDENT LIVING RESIDENTS OF A RETIREMENT FACILITY, LAUREL CREST, AND ALSO PROVIDED MORE ADVANCED MEDICAL SERVICES TO AN ADDITIONAL 21 RESIDENTS TO ASSISTED AND 10 RESIDENTS IN THE HEALTH CENTER. | Desc |
| Total Program Service Expenses | $5,074,768 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | 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 | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln 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 | 19 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 141 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 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 | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THEODORE H READING II TREASURER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8037960370 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 JOSEPH WALKER DRIVE | AddressLine1Txt |
| City | WEST COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29169 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| BARBARA DILLER | |||||||
| BOARD MEMBER | 2.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| WILSON W FARRELL | |||||||
| BOARD MEMBER | 2.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| B LEE FLOYD | |||||||
| BOARD MEMBER | 2.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MIRIAM O HAIR | |||||||
| BOARD MEMBER | 2.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID HODGES | |||||||
| BOARD MEMBER | 2.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LANNEAU LANNY W LAMBERT JR | |||||||
| BOARD MEMBER | 2.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| WILLIAM H NEELY JR | |||||||
| BOARD MEMBER | 2.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERT M TEMPLE | |||||||
| BOARD MEMBER | 2.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DR DEREK THOMAS | |||||||
| BOARD MEMBER | 2.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CLAUDE WALKER JR | |||||||
| BOARD MEMBER | 2.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN F WINDLEY | |||||||
| BOARD MEMBER | 2.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JAMES A HERLONG | |||||||
| CHAIRMAN | 2.00 | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| EMILY METZGER | |||||||
| VICE CHAIRMAN | 2.00 | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| LANGLEY SHEALY | |||||||
| SECRETARY | 2.00 | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| THEODORE H READING II | |||||||
| TREASURER | 2.00 | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JAMES DEEL | |||||||
| EXECUTIVE DIRECTOR | 40.00 | 1.00 | $85,386 | $0 | $11,915 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $85,386 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $11,915 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIFE CARE SERVICES | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 LOCUST STREET STE 820 | AddressLine1Txt |
| City | DES MOINES | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50309 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | MANAGEMENT | ServicesDesc |
| Compensation | $469,725 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $47,054 | AllOtherContributionsAmt |
| Total Contributions | $47,054 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RESIDENT FEES | Desc |
| Business | 623000 | BusinessCd |
| Total Revenue Column | $6,562,296 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,562,296 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $6,562,296 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,341 | TotalRevenueColumnAmt |
| Exclusion | $7,341 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $7,400 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $7,400 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,400 | TotalRevenueColumnAmt |
| Exclusion | $7,400 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,624,091 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,562,296 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $14,741 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,209,046 | TotalAmt |
| Program Services | $2,100,574 | ProgramServicesAmt |
| Management And General | $108,472 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $291,000 | TotalAmt |
| Program Services | $276,450 | ProgramServicesAmt |
| Management And General | $14,550 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $162,969 | TotalAmt |
| Program Services | $154,821 | ProgramServicesAmt |
| Management And General | $8,148 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $446,852 | TotalAmt |
| Program Services | $402,166 | ProgramServicesAmt |
| Management And General | $44,686 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,563 | TotalAmt |
| Management And General | $1,563 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,375 | TotalAmt |
| Management And General | $25,375 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,000 | TotalAmt |
| Management And General | $46,000 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,061 | TotalAmt |
| Management And General | $28,061 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $139,765 | TotalAmt |
| Management And General | $139,765 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $181,938 | TotalAmt |
| Program Services | $119,769 | ProgramServicesAmt |
| Management And General | $62,169 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,617 | TotalAmt |
| Program Services | $8,617 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $633,451 | TotalAmt |
| Program Services | $606,202 | ProgramServicesAmt |
| Management And General | $27,249 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,074 | TotalAmt |
| Management And General | $16,074 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,059 | TotalAmt |
| Program Services | $5,408 | ProgramServicesAmt |
| Management And General | $5,651 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,516 | TotalAmt |
| Program Services | $101,264 | ProgramServicesAmt |
| Management And General | $11,252 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $729,092 | TotalAmt |
| Program Services | $656,625 | ProgramServicesAmt |
| Management And General | $72,467 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $116,465 | TotalAmt |
| Program Services | $104,817 | ProgramServicesAmt |
| Management And General | $11,648 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| FOOD SERVICES | $392,103 | $392,103 | $0 |
| EQUIPMENT RENTAL & MAIN | $83,531 | $75,178 | $8,353 |
| CONTRACT LABOR | $63,977 | $0 | $63,977 |
| RESIDENT SERVICES | $39,429 | $39,429 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,894 | TotalAmt |
| Program Services | $31,345 | ProgramServicesAmt |
| Management And General | $50,549 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,820,777 | TotalAmt |
| Program Services | $5,074,768 | ProgramServicesAmt |
| Management And General | $746,009 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,108 | BOYAmt |
| EOY | $2,108 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,349,780 | BOYAmt |
| EOY | $3,639,946 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $100,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,877 | BOYAmt |
| EOY | $13,671 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,428 | BOYAmt |
| EOY | $65,602 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $21,494,234 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $13,502,740 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,984,672 | BOYAmt |
| EOY | $7,991,494 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,083,084 | BOYAmt |
| EOY | $2,695,982 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,831 | BOYAmt |
| EOY | $3,970 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,606,780 | BOYAmt |
| EOY | $14,412,773 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $384,343 | BOYAmt |
| EOY | $321,129 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,654,147 | BOYAmt |
| EOY | $3,195,258 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,417,224 | BOYAmt |
| EOY | $6,906,160 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,455,714 | BOYAmt |
| EOY | $10,422,547 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,151,066 | BOYAmt |
| EOY | $3,990,226 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,151,066 | BOYAmt |
| EOY | $3,990,226 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,606,780 | BOYAmt |
| EOY | $14,412,773 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $803,314 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $35,846 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,500 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $27,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $84,983 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $44,500 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $47,054 | CurrentTaxYearAmt |
| Total | $226,037 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,926,634 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,489,780 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,926,810 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,009,480 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,562,296 | CurrentTaxYearAmt |
| Total | $28,915,000 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,949,134 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,516,780 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,011,793 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,053,980 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,609,350 | CurrentTaxYearAmt |
| Total | $29,141,037 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $100,000 | CurrentTaxYearMinus1YearAmt |
| Total | $100,000 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $100,000 | CurrentTaxYearMinus1YearAmt |
| Total | $100,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $29,041,037 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,353 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $37,595 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,090 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,200 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,340 | CurrentTaxYearAmt |
| Total | $96,578 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,353 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $37,595 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,090 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,200 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,340 | CurrentTaxYearAmt |
| Total | $96,578 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,971,487 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,554,375 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,021,883 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,073,180 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,616,690 | CurrentTaxYearAmt |
| Total | $29,237,615 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99330 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99220 | PublicSupportPY509Pct |
| Investment Income CY | 0.00330 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00420 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $878,132 | OtherCostOrOtherBasisAmt |
| Book Value | $878,132 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $16,402,519 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,836,544 | DepreciationAmt |
| Book Value | $5,565,975 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,637,314 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,341,972 | DepreciationAmt |
| Book Value | $1,295,342 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,576,269 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,324,224 | DepreciationAmt |
| Book Value | $252,045 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $7,991,494 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (3 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| CERTIFICATES OF DEPOSIT | $1,680,094 | F |
| EXCHANGE TRADED FUNDS | $129,880 | F |
| MUTUAL FUNDS | $886,008 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $2,695,982 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| UNAMORTIZED ENTRANCE FEES | $6,890,260 |
| OTHER DEPOSITS | $15,900 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $6,906,160 | TotalLiabilityAmt |
| 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 | MANAGEMENT IS NOT AWARE OF ANY MATERIAL UNCERTAIN TAX POSITIONS AT APRIL 30, 2017. ANY INTEREST OR PENALTIES ASSOCIATED WITH UNRECOGNIZED TAX EXPENSE WOULD BE CLASSIFIED AS AN ADDITIONAL EXPENSE IN THE STATEMENT OF ACTIVITIES. THE ORGANIZATION AND TRUST ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR ANY STATE JURISDICTIONS FOR YEARS PRIOR TO 2013. IN ADDITION, MANAGEMENT IS UNAWARE OF ANY SITUATION OR CIRCUMSTANCES THAT WOULD CAUSE THE ORGANIZATION OR THE TRUST TO LOSE ITS TAX-EXEMPT STATUS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE ORGANIZATION HAS A MANAGEMENT AND MARKETING SERVICES AGREEMENT WITH LIFE CARE SERVICES, LLC, AN INDEPENDENT MANAGEMENT COMPANY, TO OPERATE AND MANAGE THE FACILITY. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS REVIEWED BY THE BOARD TREASURER AND DISTRIBUTED TO ALL BOARD MEMBERS PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE BOARD OF DIRECTORS REVIEWS THE CONFLICT OF INTEREST STATEMENTS ON AN ANNUAL BASIS. IN THE EVENT OF A CONFLICT OF INTEREST, THE PERSON WITH THE CONFLICT WOULD NOT BE INVOLVED WITH ANY VOTES THAT ARE RELATED TO THE CONFLICT. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE EXECUTIVE DIRECTOR IS EMPLOYED BY THE MANAGEMENT COMPANY (PER PART VI, SECTION A, LINE 3). THE MANAGEMENT COMPANY ASSISTS FPCRC WITH DETERMINING THE APPROPRIATE SALARY BASED ON INDUSTRY INFORMATION. THE MANAGEMENT COMPANY EXPERTISE IS IN EMPLOYING EXECUTIVE DIRECTORS TO RUN THE COMMUNITIES MANAGED BY THEM. THE SALARIES ARE BASED UPON SIZE OF COMMUNITY AND INDUSTRY AVERAGE FOR THIS POSITION. THE FPCRC BOARD WOULD THEN APPROVES THE SALARY BASED UPON THE MANAGEMENT AGREEMENT. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 24E | OTHER: PROGRAM SERVICE EXPENSES 2,910. MANAGEMENT AND GENERAL EXPENSES 27,298. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,208. TELEPHONE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 20,163. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,163. TRANSPORTATION: PROGRAM SERVICE EXPENSES 19,203. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,203. LICENSES AND FEES: PROGRAM SERVICE EXPENSES 6,640. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,640. BANK CHARGES: PROGRAM SERVICE EXPENSES 2,592. MANAGEMENT AND GENERAL EXPENSES 289. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,881. POSTAGE AND PRINTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,799. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,799. |
| PAGE 12, PART XI, LINE 2C: | THE BOARD OF DIRECTORS OVERSEES THE AUDIT PROCESS. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| LAUREL CREST ENDOWMENT TRUST | |||||||||||
| 100 JOSEPH WALKER DRIVE | WEST COLUMBIA | SC | 29169 | 570986260 | PROVIDES FINANCIAL ASSISTANCE TO FPCRC RESIDENTS | SC | 501(C)(3) | LINE 12A, I | FPCRC INC DBA LAUREL CREST RETIREMENT CNTR | 0 | |
| FIRST PRESBYTERIAN CHURCH | |||||||||||
| 1324 MARION ST | COLUMBIA | SC | 29201 | CHURCH | SC | LINE 1 | 0 | N/A | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | 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 | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | 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 |