STRATEGY STUDIO / PUBLIC DATA EXPLORER

THE CAPSTONE GROUP INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
THE CAPSTONE GROUP INC (EIN 43-1821821)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-07
IRS object ID
202513119349302716
Schema version
2024v5.2
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

FieldValueIRS element (for citing)
Return2025-11-07T11:23:50-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line110401 W INNOVATION DR STE 300AddressLine1Txt
CityWAUWATOSACityNm
State AbbreviationWIStateAbbreviationCd
ZIP53226ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN431821821EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE CAPSTONE GROUP INC AND SUBSIDIARIEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCAPSBusinessNameControlTxt
Phone7705781754PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13831 FENWAY CROSSINGAddressLine1Txt
CityMARIETTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30062ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMICHAEL MICHAUDPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone7705781754PhoneNum
Signature2025-11-06SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKRISTEN DONLEVYPreparerPersonNm
PTINP01670215PTIN
Phone4144761880PhoneNum
Preparation2025-11-04PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMICHAEL MICHAUDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13831 FENWAY CROSSINGAddressLine1Txt
CityMARIETTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30062ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$10,682,356GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1998FormationYr
Legal Domicile StateMOLegalDomicileStateCd
Activity Or MissionOPERATION OF LONG-TERM HEALTH CARE FACILITIES AND DEVELOPMENT OF WORKFORCE HOUSING PROJECTS.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee219TotalEmployeeCnt
Total Volunteers68TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,493,561PYContributionsGrantsAmt
CY Contributions Grants$8,829CYContributionsGrantsAmt
PY Program Service Revenue$10,216,602PYProgramServiceRevenueAmt
CY Program Service Revenue$10,558,058CYProgramServiceRevenueAmt
PY Investment Income$55,550PYInvestmentIncomeAmt
CY Investment Income-$125,093CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$2,688CYOtherRevenueAmt
PY Total Revenue$11,765,713PYTotalRevenueAmt
CY Total Revenue$10,444,482CYTotalRevenueAmt
PY Grants And Similar Paid$250PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$1,490CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$5,114,334PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$5,287,042CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$5,888,992PYOtherExpensesAmt
CY Other Expenses$5,234,550CYOtherExpensesAmt
PY Total Expenses$11,003,576PYTotalExpensesAmt
CY Total Expenses$10,523,082CYTotalExpensesAmt
PY Revenues Less Expenses$762,137PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$78,600CYRevenuesLessExpensesAmt
Total Assets BOY$12,895,421TotalAssetsBOYAmt
Total Assets EOY$12,242,822TotalAssetsEOYAmt
Total Liabilities BOY$7,468,704TotalLiabilitiesBOYAmt
Total Liabilities EOY$7,381,598TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$5,426,717NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,861,224NetAssetsOrFundBalancesEOYAmt
MissionOPERATION OF LONG-TERM HEALTH CARE FACILITIESMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$9,095,469ExpenseAmt
Grant$1,490GrantAmt
Revenue$10,558,058RevenueAmt
DescOPERATION OF LONG-TERM HEALTH CARE FACILITIES. THE CAPSTONE GROUP OWNS TWO FACILITIES, ONE IN GUTHRIE CENTER, IA AND ONE IN MARION, IA. THE GUTHRIE CENTER FACILITY OFFERS A FULL SPECTRUM OF CARE NEEDS, WITH SEVENTEEN (17) INDEPENDENT LIVING APARTMENTS FOR SENIOR CITIZENS, FOURTEEN (14) ASSISTED LIVING UNITS, AND FIFTY-EIGHT (58) SKILLED NURSING BEDS. IN TOTAL THE NEW HOMESTEAD IS CAPABLE OF SERVING, SHOULD THERE BE DEMAND, UP TO ONE-HUNDRED AND TWENTY-SIX (126) RESIDENTS WERE THERE TO BE COUPLES IN INDEPENDENT LIVING AND ASSISTED LIVING APARTMENTS. THE MARION FACILITY IS FOCUSED ON SKILLED NURSING CARE AND IS LICENSED FOR FIFTY (50) BEDS.Desc
Total Program Service Expenses$9,095,469TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded EntityYes (1)DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document31IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee219EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMICHAEL MICHAUDPersonNm
Phone7705781754PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13831 FENWAY CROSSINGAddressLine1Txt
CityMARIETTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30062ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
MICHAEL A MICHAUD
PRESIDENT & TREASURER40.00Yes (X)Yes (X)$123,900$0$0
GREGORY T SLESSOR
VICE PRESIDENT3.00Yes (X)Yes (X)$15,000$0$0
JAMES J LOCK
SECRETARY3.00Yes (X)Yes (X)$15,000$0$0
HILAREE STRINGHAM
ADMINISTRATOR40.00$118,959$0$9,517Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$272,859TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$9,517TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
IOWA MEDICAID ENTERPRISE
1801 PARKVIEW DRSHOREVIEWMN55126QUALITY ACCESS FEES$964,028
HEALTHCARE OF IOWA
5925 DRY CREEK LANE NECEDAR RAPIDSIA52402MANAGEMENT/CONSULTING SERVICES$806,503
MARTIN BROTHERS
PO BOX 69CEDAR FALLSIA50613FOOD SUPPLIES$408,920
FUSION MEDICAL STAFFING
PO BOX 30131OMAHANE68103STAFFING COMPANY$318,800
HELPING HANDS NURSING SOLUTIONS
5510 SERGEANT ROADSIOUX CITYIA51106STAFFING COMPANY$217,336
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K9CntrctRcvdGreaterThan100KCnt
All Other Contributions$8,829AllOtherContributionsAmt
Total Contributions$8,829TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PRIVATE PAY623000$4,335,323$4,335,323
MEDICAID623000$4,256,275$4,256,275
HOUSING623000$1,743,380$1,743,380
MEDICARE B623000$186,673$186,673
OTHER PROGRAM REVENUE623000$23,794$23,794

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$12,613TotalRevenueColumnAmt
Related Or Exempt Func Income$12,613RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$10,558,058TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$112,781TotalRevenueColumnAmt
Exclusion$112,781ExclusionAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$237,874SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$237,874SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$237,874TotalRevenueColumnAmt
Exclusion-$237,874ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS REVENUEDesc
Business900099BusinessCd
Total Revenue Column$2,688TotalRevenueColumnAmt
Exclusion$2,688ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$2,688OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,444,482TotalRevenueColumnAmt
Related Or Exempt Func Income$10,558,058RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion-$122,405ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$1,490TotalAmt
Program Services$1,490ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$153,900TotalAmt
Program Services$153,900ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$4,510,417TotalAmt
Program Services$4,009,841ProgramServicesAmt
Management And General$500,576ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$28,702TotalAmt
Program Services$16,892ProgramServicesAmt
Management And General$11,810ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$251,656TotalAmt
Program Services$139,653ProgramServicesAmt
Management And General$112,003ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$342,367TotalAmt
Program Services$304,852ProgramServicesAmt
Management And General$37,515ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$699,853TotalAmt
Program Services$627,312ProgramServicesAmt
Management And General$72,541ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$122,893TotalAmt
Management And General$122,893ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$200,999TotalAmt
Management And General$200,999ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,092,682TotalAmt
Program Services$1,092,682ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$35,887TotalAmt
Management And General$35,887ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$154,751TotalAmt
Program Services$95,454ProgramServicesAmt
Management And General$59,297ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$394,091TotalAmt
Program Services$375,173ProgramServicesAmt
Management And General$18,918ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$34,730TotalAmt
Program Services$19,088ProgramServicesAmt
Management And General$15,642ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$178,877TotalAmt
Program Services$178,877ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$194,372TotalAmt
Program Services$194,372ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$297,012TotalAmt
Program Services$297,012ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SUPPLIES$982,020$982,020
THERAPY$309,186$309,186
REPAIRS AND MAINTENANCE$192,678$192,678
BAD DEBT EXPENSE$95,436$95,436

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$249,083TotalAmt
Program Services$104,987ProgramServicesAmt
Management And General$144,096ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$10,523,082TotalAmt
Program Services$9,095,469ProgramServicesAmt
Management And General$1,427,613ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$849,431BOYAmt
EOY$1,238,070EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$3,069,623BOYAmt
EOY$1,396,876EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,355,466BOYAmt
EOY$1,960,126EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$72,868BOYAmt
EOY$81,498EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$10,407,232LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,534,314LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$7,327,483BOYAmt
EOY$6,872,918EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$220,550BOYAmt
EOY$512,951EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$180,383EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$12,895,421BOYAmt
EOY$12,242,822EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$991,812BOYAmt
EOY$880,786EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$68,252BOYAmt
EOY$229,451EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$6,408,640BOYAmt
EOY$6,271,361EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$7,468,704BOYAmt
EOY$7,381,598EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,426,717BOYAmt
EOY$4,861,224EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,426,717BOYAmt
EOY$4,861,224EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$12,895,421BOYAmt
EOY$12,242,822EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$78,600ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$60,235NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments-$226,561PriorPeriodAdjustmentsAmt
Other Changes In Net Assets-$320,567OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$1,493,561CurrentTaxYearMinus1YearAmt
Current Tax Year$8,829CurrentTaxYearAmt
Total$1,502,390TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$9,216,930CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$10,476,913CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$8,960,534CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$10,216,602CurrentTaxYearMinus1YearAmt
Current Tax Year$10,558,058CurrentTaxYearAmt
Total$49,429,037TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$9,216,930CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$10,476,913CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$8,960,534CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$11,710,163CurrentTaxYearMinus1YearAmt
Current Tax Year$10,566,887CurrentTaxYearAmt
Total$50,931,427TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$50,931,427PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$16,350CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$19,029CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$19,079CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$55,369CurrentTaxYearMinus1YearAmt
Current Tax Year$112,781CurrentTaxYearAmt
Total$222,608TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$16,350CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$19,029CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$19,079CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$55,369CurrentTaxYearMinus1YearAmt
Current Tax Year$112,781CurrentTaxYearAmt
Total$222,608TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year$2,697CurrentTaxYearAmt
Total$2,697TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$9,233,280CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$10,495,942CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$8,979,613CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$11,765,532CurrentTaxYearMinus1YearAmt
Current Tax Year$10,682,365CurrentTaxYearAmt
Total$51,156,732TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99560PublicSupportCY509Pct
Public Support PY5090.99410PublicSupportPY509Pct
Investment Income CY0.00440InvestmentIncomeCYPct
Investment Income PY0.00250InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:FormAndLineReferenceDesc
ExplanationMISCELLANEOUS REVENUE - 2024 AMOUNT: $ 2,697.ExplanationTxt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$937,330OtherCostOrOtherBasisAmt
Book Value$937,330BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$7,786,817OtherCostOrOtherBasisAmt
Depreciation$3,452,307DepreciationAmt
Book Value$4,334,510BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,588,791OtherCostOrOtherBasisAmt
Depreciation$82,007DepreciationAmt
Book Value$1,506,784BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$94,294OtherCostOrOtherBasisAmt
Book Value$94,294BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$6,872,918TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$10,182,720TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$60,235NetUnrealizedGainsInvstAmt
Other Revenue-$321,997OtherRevenueAmt
Revenue Not Reported-$261,762RevenueNotReportedAmt
Revenue Subtotal$10,444,482RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$10,444,482TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$10,427,646TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included-$95,436OtherExpensesIncludedAmt
Expenses Not Reported-$95,436ExpensesNotReportedAmt
Expenses Subtotal$10,523,082ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$10,523,082TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES ON BUSINESS RELATED INCOME UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS ALSO EXEMPT FROM STATE INCOME TAXES. THE ORGANIZATION MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES ON ANY NET INCOME FROM UNRELATED BUSINESS ACTIVITIES. THE ORGANIZATION FILES A FORM 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) ANNUALLY AND UNRELATED BUSINESS INCOME TAX (UBIT) IS REPORTED ON THE 990-T, AS APPROPRIATE. MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS, WHICH INCLUDE MATTERS SUCH AS THE TAX EXEMPT STATUS AND VARIOUS POSITIONS RELATIVE TO POTENTIAL SOURCES OF UBIT. AS OF DECEMBER 31, 2024 AND 2023 THERE WERE NO UNCERTAIN TAX POSITIONS IDENTIFIED AND RECORDED AS A LIABILITY.
PART XI, LINE 2D - OTHER ADJUSTMENTS:BAD DEBT EXPENSE -95,436. INTERCOMPANY ADJUSTMENT -226,561.
PART XII, LINE 2D - OTHER ADJUSTMENTS:BAD DEBT EXPENSE -95,436.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3EFFECTIVE 1/1/17, HEALTHCARE OF IOWA AND ITS AFFILIATED ORGANIZATIONS, SUCH AS ASSISTED LIVING PARTNERS, TOOK OVER MANAGEMENT RESPONSIBILITIES FOR ALL LEVELS OF CARE.
FORM 990, PART VI, SECTION A, LINE 8BTHERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11BALL BOARD MEMBERS REVIEW FORM 990 AND SHARE QUESTIONS, WHICH ARE ADDRESSES BY THE TAX PREPARER. IN ADDITION, THE FINAL FORM 990 IS PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS SUFFICIENTLY PRIOR TO FILING THE FORM SO THAT ANY FINAL COMMENTS COULD BE PROVIDED TO THE ORGANIZATION IN TIME TO PERMIT ANY NECESSARY REVISIONS.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY THAT REQUIRES ANNUAL EXECUTION OF A CERTIFICATION WITH RESPECT TO CONFLICTS AND ROUTINE DISCLOSURE IF THERE IS A CONFLICT IN CONNECTION WITH A MATTER THAT COMES BEFORE THE BOARD. THE BOARD MONITORS AND ENFORCES COMPLIANCE WITH THIS POLICY BY REQUIRING THE ANNUAL CERTIFICATION AND BY REMINDING BOARD MEMBERS OF THEIR OBLIGATIONS WITH RESPECT TO CONFLICT ON AN ON-GOING BASIS. IF A BOARD MEMBER HAS A CONFLICT OF INTEREST THEN THEY WILL NOT VOTE ON THE CONFLICTING ISSUE AT HAND.
FORM 990, PART VI, SECTION B, LINE 15ATHE BOARD MET IN PRIVATE MAY 8, 2017 TO DISCUSS COMPENSATION FOR THE PRESIDENT/EXECUTIVE DIRECTOR, WHO WAS ABSENT DURING THE DISCUSSION. THE BOARD REVIEWED THE REQUIREMENTS OF THE POSITION, THE PRESIDENT/EXECUTIVE DIRECTOR'S QUALIFICATIONS, AND A COMPENSATION ANALYSIS BASED ON THE POSITION AS PREPARED BY AN INDEPENDENT CONSULTANT IN KANSAS CITY, MO. THE BOARD THEN DETERMINED THE PRESIDENT/EXECUTIVE DIRECTOR'S SALARY TO BE REASONABLE AND CONSISTENT WITH THE COMPANY'S EXECUTIVE COMPENSATION POLICY. THE BOARD MET AGAIN IN JAN 14, 2020 TO REVIEW THE PRESIDENT/EXECUTIVE DIRECTOR'S SALARY, WHICH WAS REDUCED IN VIEW OF BUSINESS CONDITIONS. THE BOARD MET AGAIN ON MARCH 3, 2022 TO REVIEW THE PRESIDENT/EXECUTIVE DIRECTOR'S SALARY. THE BOARD DECIDED TO INCREASE THE SALARY IN VIEW OF BUSINESS CONDITIONS AND COST OF LIVING INCREASES AND RESTORED IT TO ITS ORIGINAL LEVEL ESTABLISHED IN 2012.
FORM 990, PART VI, SECTION C, LINE 19THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 11GOTHER FEES: PROGRAM SERVICE EXPENSES 1,092,682. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,092,682.
FORM 990, PART XI, LINE 9:EQUITY ADJUSTMENT -320,567.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdTotal IncomeTotalIncomeAmtEnd Of Year AssetsEndOfYearAssetsAmtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
TNH OPERATIONS LLC
3831 FENWAY CROSSINGMARIETTAGA30062853751356HEALTH CAREGA$5,778,457$3,006,980THE CAPSTONE GROUP INC
TNH PROPERTY LLC
3831 FENWAY CROSSINGMARIETTAGA30062853769617HEALTH CAREGA$483,862$6,176,842THE CAPSTONE GROUP INC
WH OPERATIONS LLC
3831 FENWAY CROSSINGMARIETTAGA30062853787408HEALTH CAREGA$5,424,126$2,128,834THE CAPSTONE GROUP INC
WH PROPERTY LLC
3831 FENWAY CROSSINGMARIETTAGA30062853803488HEALTH CAREGA$98,748$1,276,739THE CAPSTONE GROUP INC