VILLAGE OF GERMATOWN INC: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- VILLAGE OF GERMATOWN INC (EIN 62-1827185)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-08-17
- IRS object ID
- 201512299349302546
- Schema version
- 2014v5.0
- 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 | 2015-08-17T12:56:39-05:00 | ReturnTs |
| Tax Period End | 2014-12-31 | 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 | 600 WASHINGTON AVENUE SUITE 1800 | AddressLine1Txt |
| City | ST LOUIS | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 63101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 621827185 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE VILLAGE AT GERMANTOWN INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | VILL | BusinessNameControlTxt |
| Phone | 9017374242 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7820 WALKING HORSE CIRCLE | AddressLine1Txt |
| City | GERMANTOWN | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 38138 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RON RUKSTAD | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 9107522524 | PhoneNum |
| Signature | 2015-08-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JEFF PARKER | PreparerPersonNm |
| PTIN | P00970069 | PTIN |
| Phone | 3149254300 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RON RUKSTAD | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7820 WALKING HORSE CIRCLE | AddressLine1Txt |
| City | GERMANTOWN | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 38138 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $16,177,023 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.VILLAGE-GERMANTOWN.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2000 | FormationYr |
| Legal Domicile State | TN | LegalDomicileStateCd |
| Activity Or Mission | TO OPERATE AS A CONTINUING CARE RETIREMENT COMMUNITY | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 377 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $277,167 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $14,441,638 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $15,284,996 | CYProgramServiceRevenueAmt |
| PY Investment Income | $43,542 | PYInvestmentIncomeAmt |
| CY Investment Income | $437,888 | CYInvestmentIncomeAmt |
| PY Other Revenue | $460,797 | PYOtherRevenueAmt |
| CY Other Revenue | $454,139 | CYOtherRevenueAmt |
| PY Total Revenue | $15,223,144 | PYTotalRevenueAmt |
| CY Total Revenue | $16,177,023 | 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 | $6,391,835 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,907,180 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $11,675,412 | PYOtherExpensesAmt |
| CY Other Expenses | $11,655,734 | CYOtherExpensesAmt |
| PY Total Expenses | $18,067,247 | PYTotalExpensesAmt |
| CY Total Expenses | $18,562,914 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$2,844,103 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,385,891 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $71,988,228 | TotalAssetsBOYAmt |
| Total Assets EOY | $92,695,341 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $105,935,136 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $129,055,988 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$33,946,908 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$36,360,647 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF THE VILLAGE AT GERMANTOWN IS TO PROVIDE A QUALITY, STIMULATING, AND SAFE COMMUNITY THAT PROMOTES INDEPENDENCE AND WELLNESS THROUGH INNOVATIVE PROGRAMS, SUPPORTIVE SERVICES, AND AN EXCEPTIONAL STAFF. WE RESPECT AND VALUE THE DIGNITY OF EACH PERSON THROUGH OUR AFFILIATION WITH METHODIST HEALTHCARE. WE SERVE THE COMMUNITY AS A RESOURCE FOR SENIOR WELLNESS PROGRAMS AND INFORMATION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $16,352,043 | ExpenseAmt |
| Revenue | $15,284,996 | RevenueAmt |
| Desc | THE VILLAGE AT GERMANTOWN, INC. (THE COMPANY) WAS FORMED ON JULY 25, 2000 AS A NOT-FOR-PROFIT CORPORATION UNDER THE LAWS AND REGULATIONS OF THE STATE OF TENNESSEE. THE COMPANY'S PURPOSE IS TO ACQUIRE REAL PROPERTY AND TO DEVELOP, MARKET AND OPERATE THE PROPERTY AS A CONTINUING CARE RETIREMENT COMMUNITY IN SHELBY COUNTY, TENNESSEE, KNOWN AS THE VILLAGE AT GERMANTOWN, INC. (THE PROJECT). THE PROJECT CONSISTS OF 198 INDEPENDENT LIVING UNITS (INCLUDING 170 APARTMENTS AND 28 PATIO HOMES), AND A HEALTHCARE FACILITY CONSISTING OF APPROXIMATELY 13 ASSISTED LIVING UNITS, 8 SPECIAL CARE DEMENTIA UNITS, AND 30 SKILLED NURSING BEDS. PERMANENT FINANCING OF THE PROJECT OCCURRED IN DECEMBER OF 2003 WITH CONSTRUCTION BEGINNING THAT SAME MONTH. THE PROJECT WAS SUBSTANTIALLY AVAILABLE FOR OCCUPANCY BEGINNING ON OCTOBER 2005. WE BILLED 16,902 HEALTHCARE DAYS- 2,565 FOR DEMENTIA, 4,502 FOR ASSISTED LIVING, AND 9,835 SKILLED. OF THESE DAYS, 5,434 WERE MEDICARE DAYS, 11,468 PRIVATE PAY DAYS, AND 9 OTHER INSURANCE BILLABLE DAYS. OUR INDEPENDENT LIVING OCCUPANCY WAS 192 OF 198. | Desc |
| Total Program Service Expenses | $16,352,043 | 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 | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | 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 | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 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 | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 37 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 377 | 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 | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | 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 | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DONALD SELHEIMER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9017522508 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7820 WALKING HORSE CIRCLE | AddressLine1Txt |
| City | GERMANTOWN | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 38138 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| WILLIAM KENLEY | |||||||
| CHAIRMAN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DAVID PECK | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR JOHN DOBSON | |||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DONNA ABNEY | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRIS MCLEAN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RON RUKSTAD | |||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $103,277 | $0 | $0 | ||
| DONALD SELHEIMER | |||||||
| CFO | 40.00 | Yes (X) | $219,889 | $0 | $0 | ||
| PAM LEET | |||||||
| DIRECTOR OF MARKETING | 40.00 | $159,359 | $0 | $0 | Yes (X) | ||
| MELISSA RUKSTAD | |||||||
| DIRECTOR OF WELLNESS | 40.00 | $124,687 | $0 | $0 | Yes (X) | ||
| JESSE CRITTENDON | |||||||
| DIRECTOR OF DINING SERVICE | 40.00 | $117,495 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $724,707 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| REHABCARE | |||||
| PO BOX 5035345 | ST LOUIS | MO | 63150 | CONTRACT THERAPY | $911,999 |
| CRSALCS MANAGMENT LLC | |||||
| 400 LOCUST ST SUITE 820 | DES MOINES | IA | 50309 | MANAGEMENT SERVICES | $390,390 |
| ADAM REESE LLP | |||||
| PO BOX 2153 | BIRMINGHAM | AL | 35287 | BUILDING RENOVATIONS | $252,089 |
| TYRONE CLAY | |||||
| 1375 BYHALIA RD | HERNANDO | MS | 38632 | DRYWALL REPAIR/PAINTING | $185,480 |
| CORDOVA CARPET | |||||
| 7750 TRINITY ROAD STE 101 | CORDOVA | TN | 38018 | FLOORING | $110,941 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM SERVICE REVENUE | Desc |
| Business | 623000 | BusinessCd |
| Total Revenue Column | $15,284,996 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $15,284,996 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $15,284,996 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $335,671 | TotalRevenueColumnAmt |
| Exclusion | $335,671 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $102,217 | TotalRevenueColumnAmt |
| Exclusion | $102,217 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| MEAL INCOME | 623000 | $244,755 | $244,755 |
| MISCELLANEOUS | 623000 | $84,244 | $84,244 |
| ENG AND MAINT | 623000 | $79,558 | $79,558 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $45,582 | TotalRevenueColumnAmt |
| Exclusion | $45,582 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $454,139 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,177,023 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $15,284,996 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $892,027 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $183,806 | TotalAmt |
| Management And General | $183,806 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,759,643 | TotalAmt |
| Program Services | $4,946,293 | ProgramServicesAmt |
| Management And General | $813,350 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,486 | TotalAmt |
| Program Services | $15,385 | ProgramServicesAmt |
| Management And General | $3,101 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $447,624 | TotalAmt |
| Program Services | $372,524 | ProgramServicesAmt |
| Management And General | $75,100 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $497,621 | TotalAmt |
| Program Services | $414,133 | ProgramServicesAmt |
| Management And General | $83,488 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $145,465 | TotalAmt |
| Management And General | $145,465 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $135,399 | TotalAmt |
| Management And General | $135,399 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $657,859 | TotalAmt |
| Program Services | $512,421 | ProgramServicesAmt |
| Management And General | $145,438 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $175,484 | TotalAmt |
| Program Services | $155,067 | ProgramServicesAmt |
| Management And General | $20,417 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $259,144 | TotalAmt |
| Program Services | $164,443 | ProgramServicesAmt |
| Management And General | $94,701 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $123,416 | TotalAmt |
| Management And General | $123,416 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,429,139 | TotalAmt |
| Program Services | $1,373,864 | ProgramServicesAmt |
| Management And General | $55,275 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,273 | TotalAmt |
| Program Services | $40,981 | ProgramServicesAmt |
| Management And General | $30,292 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,641 | TotalAmt |
| Program Services | $14,863 | ProgramServicesAmt |
| Management And General | $12,778 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,333,388 | TotalAmt |
| Program Services | $2,243,139 | ProgramServicesAmt |
| Management And General | $90,249 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,435,920 | TotalAmt |
| Program Services | $3,303,028 | ProgramServicesAmt |
| Management And General | $132,892 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $199,840 | TotalAmt |
| Program Services | $192,111 | ProgramServicesAmt |
| Management And General | $7,729 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| ANCILLIARY | $1,269,033 | $1,269,033 |
| DIETARY | $813,669 | $813,669 |
| MAINTENANCE | $387,635 | $387,635 |
| HOUSEKEEPING | $71,580 | $71,580 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,849 | TotalAmt |
| Program Services | $61,874 | ProgramServicesAmt |
| Management And General | $57,975 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,562,914 | TotalAmt |
| Program Services | $16,352,043 | ProgramServicesAmt |
| Management And General | $2,210,871 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,076,165 | BOYAmt |
| EOY | $4,008,148 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,078 | BOYAmt |
| EOY | $192,845 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,182,684 | BOYAmt |
| EOY | $771,428 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,029 | BOYAmt |
| EOY | $29,986 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $168,252 | BOYAmt |
| EOY | $204,345 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $78,430,126 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $22,544,594 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,369,150 | BOYAmt |
| EOY | $55,885,532 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,981,551 | BOYAmt |
| EOY | $6,297,264 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,500,361 | BOYAmt |
| EOY | $2,663,234 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,596,958 | BOYAmt |
| EOY | $22,642,559 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,988,228 | BOYAmt |
| EOY | $92,695,341 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,118,043 | BOYAmt |
| EOY | $4,239,775 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,348,277 | BOYAmt |
| EOY | $59,539,582 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,871,894 | BOYAmt |
| EOY | $61,988,430 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,440,649 | BOYAmt |
| EOY | $2,942,961 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $156,273 | BOYAmt |
| EOY | $345,240 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $105,935,136 | BOYAmt |
| EOY | $129,055,988 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$33,946,908 | BOYAmt |
| EOY | -$36,360,647 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$33,946,908 | BOYAmt |
| EOY | -$36,360,647 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,988,228 | BOYAmt |
| EOY | $92,695,341 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$2,385,891 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$27,848 | 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| 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 Minus2 Years | $61,429 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $277,167 | CurrentTaxYearMinus1YearAmt |
| Total | $338,596 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $14,708,911 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16,175,498 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $15,183,862 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,441,638 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $15,284,996 | CurrentTaxYearAmt |
| Total | $75,794,905 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $14,708,911 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16,175,498 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $15,245,291 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,718,805 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $15,284,996 | CurrentTaxYearAmt |
| Total | $76,133,501 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | 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) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $76,133,501 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $448 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $413 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $432 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $43,542 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $437,888 | CurrentTaxYearAmt |
| Total | $482,723 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $448 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $413 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $432 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $43,542 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $437,888 | CurrentTaxYearAmt |
| Total | $482,723 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,426,065 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus1 Year | $460,797 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $454,139 | CurrentTaxYearAmt |
| Total | $6,341,001 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $20,135,424 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16,175,911 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $15,245,723 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $15,223,144 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $16,177,023 | CurrentTaxYearAmt |
| Total | $82,957,225 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.91770 | PublicSupportCY509Pct |
| Public Support PY509 | 0.92530 | PublicSupportPY509Pct |
| Investment Income CY | 0.00580 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00060 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | MISC - 2010 AMOUNT: $ 5,426,065. 2013 AMOUNT: $ 36,945. 2014 AMOUNT: $ 84,244. MEAL INCOME - 2013 AMOUNT: $ 233,501. 2014 AMOUNT: $ 244,755. BEAUTY SHOP - 2013 AMOUNT: $ 48,179. 2014 AMOUNT: $ 45,582. ENG AND MAINT - 2013 AMOUNT: $ 142,172. 2014 AMOUNT: $ 79,558. | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,349,049 | OtherCostOrOtherBasisAmt |
| Book Value | $5,349,049 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $66,282,141 | OtherCostOrOtherBasisAmt |
| Depreciation | $21,225,904 | DepreciationAmt |
| Book Value | $45,056,237 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $309,625 | OtherCostOrOtherBasisAmt |
| Depreciation | $99,715 | DepreciationAmt |
| Book Value | $209,910 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,785,055 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,218,975 | DepreciationAmt |
| Book Value | $2,566,080 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,704,256 | OtherCostOrOtherBasisAmt |
| Book Value | $2,704,256 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $55,885,532 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | HELD BY TRUSTEE UNDER BOND INDENTURE | Desc |
| Book Value | $22,642,559 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $22,642,559 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| ENTRANCE FEE DEPOSITS | $214,085 |
| WAIT LIST DEPOSITS PAYABLE | $131,155 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $345,240 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $16,149,175 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$27,848 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$27,848 | RevenueNotReportedAmt |
| Revenue Subtotal | $16,177,023 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $16,177,023 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $18,562,914 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $18,562,914 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $18,562,914 | TotalExpensesPerForm990Amt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | 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 | Yes (1) | 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DONALD SELHEIMER | ||||||||||||||
| CFO | $155,539 | $0 | $64,350 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $219,889 | $0 | $0 | $0 |
| PAM LEET | ||||||||||||||
| DIRECTOR OF MARKETING | $77,109 | $0 | $82,250 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $159,359 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 7 | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION PAID A PERFORMANCE BONUS TO THE CFO. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| HEALTH EDUCATION & HOUSING FACILITIES BOARD OF THE COUNTY OF SHELBY TN | ||||||||
| A | 521283414 | 82169JAK9 | 2012-12-05 | $39,401,079 | REFUNDING PRIOR ISSUANCES FROM 2003 AND 2006 AND CAPITAL PROJECTS | 0 | 0 | 0 |
| HEALTH EDUCATION & HOUSING FACILITIES BOARD OF THE COUNTY OF SHELBY TN | ||||||||
| B | 521283414 | 82169JAP8 | 2014-10-01 | $22,059,660 | FINANCE THE ACQUISITION, CONSTRUCTION, AND EQUIPPING OF THE EXPANSION | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Substantial CompletionSubstantialCompletionYr | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | Capitalized InterestCapitalizedInterestAmt | Other Spent ProceedsOtherSpentProceedsAmt | UnspentUnspentAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $455,000 | $39,401,079 | $2,553,003 | $788,007 | $36,060,069 | 2014 | 0 | Yes (1) | Yes (1) | Yes (1) | |||
| B | $22,059,660 | $1,327,030 | $441,193 | 2016 | 0 | 0 | 0 | Yes (1) | $1,671,938 | $1,222,405 | $17,397,094 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Engage Bond Counsel ContractsEngageBondCounselContractsInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|---|
| A | 0 | Yes (1) | Yes (1) | Yes (1) | 0 | 0.00210 | 0.00210 | 0 | 0 | Yes (1) |
| B | 0 | Yes (1) | Yes (1) | Yes (1) | 0 | 0.00210 | 0.00210 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd | Business Name Line2GICProviderName/BusinessNameLine2Txt | Term Of GICTermOfGICPct | Regulatory Safe Harbor StsfdRegulatorySafeHarborStsfdInd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| (no name) | |||||||||||
| A | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | Yes (1) | |||
| BAYERISCHE | |||||||||||
| B | 0 | Yes (1) | 0 | 0 | 0 | 0 | Yes (1) | Yes (1) | LANDESBANK | 8.000000000000 | Yes (1) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE ORGANIZATION HAD AN AGREEMENT WITH LIFE CARE SERVICES (LCS) TO PROVIDE MANAGEMENT SERVICES OF ALL ASPECTS OF NORMAL OPERATIONS INCLUDING BUDGETING, BILLING, ACCOUNTING, AND OTHER MANAGEMENT RESPONSIBILITIES. EFFECTIVE JULY 1, 2014, THE ORGANIZATION MODIFIED THE AGREEMENT WITH LCS TO PROVIDE MANAGEMENT CONSULTING SERVICES FOR A PERIOD OF FIVE YEARS TERMINATING ON JULY 1, 2019. DURING THE TERM OF THIS AGREEMENT, LCS WILL CONSULT, ADVISE, AND MAKE RECOMMENDATIONS IN AN ADVISORY CAPACITY. THE ORGANIZATION INCURRED EXPENSES OF APPROXIMATELY $144,000 UNDER THE TERMS OF THE AGREEMENT FOR THE YEAR ENDED DECEMBER 31, 2014. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR OF THE ORGANIZATION PRIOR TO FILING WITH THE IRS. EACH BOARD MEMBER RECEIVES A COPY OF THE FORM 990 FOR THEIR REVIEW. THE FORM 990 IS REVIEWED BY THE BOARD AT A BOARD MEETING PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | EMPLOYEES ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. FURTHERMORE, THE POLICY IS EXPLAINED DURING EACH NEW HIRE ORIENTATION AND THE ORGANIZATION MAINTAINS AN OPEN DOOR POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE DIRECTOR IS AN EMPLOYEE OF LIFE CARE SERVICES (LCS), AND LCS DETERMINES HIS ACTUAL COMPENSATION. LCS BILLS THE VILLAGE AT GERMANTOWN FOR THE EXECUTIVE DIRECTOR'S SERVICE PER A WRITTEN EMPLOYMENT CONTRACT. THE CONTRACT WITH LCS IS APPROVED BY THE BOARD OF DIRECTORS. THE EXECUTIVE DIRECTOR DETERMINES COMPENSATION FOR DEPARTMENT DIRECTORS WITH INPUT FROM THE HR DIRECTOR. THE EXECUTIVE DIRECTOR DETERMINES THE COMPENSATION FOR THE KEY EMPLOYEES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES IT GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST DIRECTED TO ITS HOME OFFICE AT 3350 PLAYERS CLUB PKWY, SUITE 300, MEMPHIS, TN 38125. THE ORGANIZATION MAKES ITS AUDITED FINANCIAL STATEMENTS AVAILABLE ON THE INTERNET AT HTTP://EMMA.MSRB.ORG/. |
| FORM 990, PAGE 7, PART VII AND FORM 990 PAGE 10 PART IX | RON RUKSTAD, EXECUTIVE DIRECTOR, WAS COMPENSATED IN THE AMOUNT OF $183,806 FOR 2014. THIS AMOUNT WAS NOT RECORDED ON PAGE 7 OR PAGE 10 AS HE RECEIVES HIS W-2 FROM LIFE CARE SERVICES, AND NOT FROM THIS ENTITY. |
| FORM 990, PAGE 12, PART XII, LINE 2C | THE ORGANIZATION'S POLICY REGARDING THE OVERSIGHT OF THE AUDIT IS CONSISTENT WITH THE PRIOR YEAR. |