2025-11-17T08:52:25+00:00 2024-12-31 440160260 Forvis Mazars LLP 255 South Orange Avenue Suite 600 Orlando FL 32801 990 2024-01-01 593507238 Community Supports Inc COMM 4076453211 1890 State Road 436 300 Winter Park FL 32792 Kenneth Schultz PRINCIPAL OFFICER 4076453211 2025-11-17 true true Harry Harp P00176471 4077405400 2025-11-14 2024 2025-03-06 01:10:19Z Kenneth Schultz 1890 State Road 436 300 Winter Park FL 32792 34705765 false X WWW.COMMUNITYSUPPORTS.ORG X 1998 FL ENHANCES THE COMMUNITY BY PROVIDING SERVICES TO THE AGED AND DEVELOPMENTALLY DISABLED. 6 6 308 11 0 0 0 35334972 34375303 281831 330462 0 0 35616803 34705765 0 0 0 0 11330481 10986729 0 0 0 19987082 19417471 31317563 30404200 4299240 4301565 113474789 114264784 96300225 92524513 17174564 21740271 THE ORGANIZATION'S MISSION IS TO OWN AND/OR OPERATE PRE-VOCATIONAL WORKSHOPS FOR THE DEVELOPMENTALLY DISABLED, A CONTINUING CARE RETIREMENT COMMUNITY, ASSISTED LIVING FACILITIES, SKILLED NURSING FACILITIES AND HOME CARE AGENCY, LOCATED IN FLORIDA. false false 23876528 0 34185249 THE ORGANIZATION HAS TWO OPERATING UNITS. THE FIRST IS A CONTINUING CARE RETIREMENT COMMUNITY KNOWN AS LAKEVIEW TERRACE, WHICH IS COMPRISED OF COMMUNITY SUPPORTS, INC. D/B/A LAKEVIEW TERRACE, LAKEVIEW TERRACE HOME HEALTH SERVICES, LLC, and Lakeview Personal Care Services, LLC ("LPCS"). LAKEVIEW TERRACE HAS 327 RESIDENTIAL HOMES AND APARTMENTS WITH A CURRENT OCCUPANCY OF 528 INDIVIDUALS. LAKEVIEW TERRACE HOME HEALTH SERVICES LLC IS AN AGENCY WHICH PROVIDES HOME CARE SERVICES TO THE RESIDENTS OF LAKEVIEW TERRACE. LPCS, LLC, provides in-home services to Lakeview Terrace residents that assist a person with activities of daily living. LCPS began operations in 2024. LAKEVIEW TERRACE OPERATES UNDER THE CONTINUING CARE CONCEPT IN WHICH MOST RESIDENTS ENTER INTO A RESIDENT CONTRACT THAT REQUIRES A ONE-TIME ENTRANCE FEE AND A MONTHLY SERVICE FEE. THE SECOND OPERATING UNIT IS ECCI, LLC, WHICH OPERATES SHELTERED WORKSHOPS FOR THE DEVELOPMENTALLY DISABLED AND SERVED AN AVERAGE OF 382 RESIDENTS PER MONTH DURING 2024. 23876528 true false false false false false false false false false true false false false true true false true false false false false false false false false false false false false true false false false false false false false false false true false false false false true false false false false false true 50 0 true 308 true false false false false false false false false false false false false X 6 6 false true false false false false false true true false false false true true true true true true true true false false FL X Kenneth Schultz 4076453211 1890 STATE ROAD 436 SUIT 300 WINTER PARK FL 32792 RALEIGH SEAY VICE CHAIR/DIRECTOR 1.5 X X 0 0 0 SHANNON KOROMILAS TREASURER/DIRECTOR 1.5 X X 0 0 0 TERRY BANG CHAIRMAN/DIRECTOR 1.5 X X 0 0 0 AMBER FOLK DIRECTOR 1.5 X 0 0 0 DONALD PAYTON DIRECTOR 1.5 X 0 0 0 JONATHAN HAMRICK DIRECTOR 1.5 X 0 0 0 CHRISTOPHER M SEFJACK EXECUTIVE DIRECTOR 40.0 X 0 0 0 KENNETH SCHULTZ PRESIDENT/CEO 13.0 X 0 0 0 TAMMI FRISBIE LICENSED NURSING HOME ADMI 40.0 X 117575 0 0 117575 0 0 1 false false false DSI MANAGEMENT LLC 1890 STATE RD 436 SUITE 300 WINTER PARK FL 32792 MANAGEMENT SERVICE 2161018 FUNCTIONAL PATHWAYS 10133 SHERRILL BLVD SUITE 200 KNOXVILLE TN 379323347 THERAPY SERVICE 390382 INTELYCARE INC 1250 Hancock St 501N Quincy MA 02169 MANAGEMENT SERVICES 224481 MASSEY ROOFING 39927 YENTSCH LN UMATILLA FL 32784 ROOFING 222063 4 0 INDEPENDENT LIVING SERVICES 623000 15793784 15793784 ASSISTED LIVING SERVICE FEES 623000 1798687 1798687 HEALTH CARE SERVICES REVENUE 623000 4017267 4017267 EARNED ENTRANCE FEES 623000 5482915 5482915 VOCATIONAL TRAINING SERVICE 623000 6643942 6643942 638708 448654 0 190054 34375303 188892 188892 0 0 141570 0 141570 0 141570 141570 0 0 0 0 0 34705765 34185249 0 520516 9761878 7752659 2009219 78200 62105 16095 423222 336113 87109 723429 574531 148898 2141092 2141092 120658 120658 54536 54536 515873 487740 28133 0 247505 247505 421132 143231 277901 161927 91864 70063 3447299 3447299 3242034 3106490 135544 4984215 4750216 233999 1283711 1039060 244651 FOOD AND BEVERAGES 1802996 1802996 SUPPLIES AND EQUIPMENT 757978 282224 475754 DEBT REFINANCING EXPENSE 125820 125820 EQUIPMENT RENTAL EXPENS 62291 62291 48404 0 48404 0 30404200 23876528 6527672 0 11111868 13880357 1203811 1097149 0 0 0 0 993328 1107770 111943 117647 199332 177557 119362952 39161892 82224981 80201060 12553265 11839195 0 4322301 3963242 1468030 1166737 113474789 114264784 3057612 2452372 28324719 29336904 62689203 58521756 0 0 2228691 2213481 96300225 92524513 X 17174564 21740271 17174564 21740271 113474789 114264784 4301565 264142 0 X X false true true false X 1228905 1228905 21026233 24760235 28138753 35334972 34185249 143445442 0 0 0 22255138 24760235 28138753 35334972 34185249 144674347 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 144674347 126295 52506 142820 281831 188892 792344 0 126295 52506 142820 281831 188892 792344 0 0 0 0 0 190053 190053 22381433 24812741 28281573 35616803 34564194 145656744 0.99326 0.9892 0.01 0.0061 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - OTHER REVENUE, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 190053.0, COLUMN F - 190053.0; 1619633 1619633 100191647 33324136 66867511 11244761 3740052 7504709 6306911 2097704 4209207 80201060 Federal Income Taxes ADVANCE DEPOSITS 513386 REFUNDABLE ENTRANCE FEES 312900 REFUNDABLE LIFE LEASE FEES 464880 RIGHT-OF-USE LEASE LIABILITY 922315 2213481 X 34844086 264141 -125820 138321 34705765 0 0 34705765 30278380 -125820 -125820 30404200 0 0 30404200 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote COMMUNITY SUPPORTS IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION UNDER THE LAWS OF THE STATE OF FLORIDA AND HAS BEEN GRANTED RECOGNITION OF ITS TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, EACH OF COMMUNITY SUPPORTS' SUBSIDIARIES IS A DISREGARDED ENTITYFOR FEDERAL INCOME TAX PURPOSES. ACCORDINGLY, INCOME EARNED IN FURTHERANCE OF THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES, AND THESE CONSOLIDATED FINANCIAL STATEMENTS CONTAIN NO PROVISION OR LIABILITY FOR INCOME TAXES. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 DEBT REFINANCING EXPENSE - -125820 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 DEBT REFINANCING EXPENSE - -125820 A THE CITY OF UMATILLA 596000442 904179AD0 2012-12-06 38610000 SEE SUPPLEMENTAL INFORMATION false false false B THE CITY OF UMATILLA 596000442 904179AT5 2016-02-11 9345000 SEE SUPPLEMENTAL INFORMATION false false false C THE CITY OF UMATILLA 596000442 904179AZ1 2018-12-21 49350000 SEE SUPPLEMENTAL INFORMATION false false false D THE CITY OF UMATILLA 596000442 31846V807 2021-12-31 9725000 SEE SUPPLEMENTAL INFORMATION false false false A 5810000 29620000 41795000 1807624 1200000 0 1617200 0 750000 28669075 7751101 0 2014 true false true true B 820000 8865000 9345000 500000 500000 0 410945 0 0 8158100 8640955 0 2017 false false true true C 8500000 4000000 49350000 1523186 2025001 0 719465 0 0 33766633 11315716 0 2020 true false true true D 770000 0 9725000 0 0 0 128064 0 0 0 9596936 0 2021 true false true true A false false false false false false 0.0 0.0 0.0 false false 0 false false B false false false false false false 0.0 0.0 0.0 false false 0 false false C false false false false false false 0.0 0.0 0.0 false false 0 false false D false false false false false false 0.0 0.0 0.0 false false 0 false false A false false false true true false 0 false false false 0 false false true B false true false false false false 0 false false false 0 false false true C false true false false true false 0 false false false 0 false false true D false true false false true false 0 false false false 0 false false true A true B true C true D true Schedule K, Part IV, Line 2c (A) ISSUER NAME: THE CITY OF UMATILLA DATE THE REBATE COMPUTATION WAS PERFORMED: 12/06/2017 Schedule K, Part I, Column (b) THE PROCEEDS OF THE SERIES 2012 BONDS THE PROCEEDS OF THE SERIES 2012 BONDS WERE USED TO REFINANCE CERTAIN DEBT; FUND DEBT SERVICE RESERVE, INTEREST, AND OTHER ACCOUNTS; TO PAY THE COSTS FOR CERTAIN CAPITAL IMPROVEMENTS; AND PAY RELATED COSTS OF ISSUANCE. Schedule K, Part I, Column (b) THE PROCEEDS OF THE SERIES 2016 BONDS THE PROCEEDS OF THE SERIES 2016 BONDS WERE USED TO FINANCE CERTAIN CAPITAL IMPROVEMENTS OF LAKEVIEW TERRACE; TO FUND A DEBT SERVICE RESERVE ACCOUNT; TO FUND AN INTEREST ACCOUNT; AND TO PAY RELATED COSTS OF ISSUANCE. Schedule K, Part I, Column (b) THE PROCEEDS OF THE SERIES 2018 BONDS THE PROCEEDS OF THE SERIES 2018 BONDS WERE USED TO REFUND A PORTION OF THE SERIES 2012 BONDS; TO FINANCE CERTAIN CAPITAL IMPROVEMENTS OF LAKEVIEW TERRACE; TO FUND A DEBT SERVICE RESERVE ACCOUNT AND A FUNDED INTEREST ACCOUNT; AND TO PAY RELATED COSTS OF ISSUANCE. Schedule K, Part I, Column (b) THE PROCEEDS OF THE SERIES 2021A BONDS THE PROCEEDS OF THE SERIES 2021A BONDS WERE USED TO REFUND A PORTION OF THE SERIES 2012 BONDS; AND TO PAY RELATED COSTS OF ISSUANCE. THE SERIES 2021A BONDS ARE COLLATERALIZED BY ASSETS IN TRUST, A MORTGAGE ON THE PROPERTY AND EQUIPMENT, AND GROSS REVENUES OF THE ORGANIZATION. DSI MANAGEMENT LLC ENTITY OWNED MORE THAN 35% BY KENNETH SCHULTZ, PRESIDENT AND CEO 2161018 MANAGEMENT & CONSULTING SVCS false Schedule L, Part II, Column (b) DSI MANAGEMENT, LLC SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: DSI MANAGEMENT, LLC (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: ENTITY OWNED MORE THAN 35% BY KENNETH SCHULTZ, PRESIDENT AND CEO (D) DESCRIPTION OF TRANSACTION: INDEPENDENT CONTRACTOR COMPENSATION FOR MANAGEMENT SERVICES Form 990, Part VI, Line 3 Delegation of management duties DSI MANAGEMENT, LLC PROVIDES MANAGEMENT SERVICES TO COMMUNITY SUPPORTS, INC. THROUGH A BOARD-APPROVED CONTRACT. DSI MANAGEMENT, LLC IS EXPERIENCED IN PROVIDING ADVISORY SERVICES TO ASSIST OPERATORS OF RESIDENTIAL AND HEALTH CARE FACILITIES IN THE MANAGEMENT, OPERATION AND MAINTENANCE OF SUCH FACILITIES, AND HAS THE REQUISITE PROFESSIONAL EXPERIENCE TO PROVIDE SUCH ADVISORY SERVICES CONSISTENT WITH INDUSTRY PRACTICES AND WITH APPLICABLE STATE AND FEDERAL REGULATIONS AND REQUIREMENTS PERTAINING TO THE OPERATION AND LICENSURE OF THE FACILITIES. IN ADDITION, DSI MANAGEMENT, LLC COMPENSATES THE ORGANIZATION'S CHIEF EXECUTIVE OFFICER $263,288 ANNUALLY. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS REVIEWED BY KENNETH H. SCHULTZ, CHIEF EXECUTIVE OFFICER. THE FORM 990 IS PROVIDED TO EACH VOTING BOARD MEMBER BEFORE FILING. Form 990, Part VI, Line 12c Conflict of interest policy ON AN ANNUAL BASIS, ALL OFFICERS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT. ALL NEW CONTRACTS ARE REVIEWED BY DSI MANAGEMENT, LLC TO ENSURE THEY ARE FREE OF CONFLICTS. ANY REPORTS OF CONFLICTS ARE INVESTIGATED BY THE CORPORATE COMPLIANCE OFFICER. Form 990, Part VI, Line 15b Process to establish compensation of other employees SEAY MANAGEMENT CONSULTANTS PERFORMS AN INDEPENDENT REVIEW OF COMPARABLE SALARIES AND BENEFITS FOR THE EXECUTIVE DIRECTOR AND OTHER OFFICERS AND KEY EMPLOYEES. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. Form 990, Part VIII, Line 2f Other Program Service Revenue HOME CARE SERVICE REVENUE - Total Revenue: 189496, Related or Exempt Function Revenue: 189496, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; OTHER REVENUE - Total Revenue: 394625, Related or Exempt Function Revenue: 204571, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 190054; EARNED LIFE LEASE FEES - Total Revenue: 54587, Related or Exempt Function Revenue: 54587, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XII, Line 2c Change of oversight process or selection process THE BOARD OF DIRECTORS HAS RESPONSIBILITY FOR OVERSIGHT OF AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. ECCI LLC 1890 STATE ROAD 436 STE 300 WINTER PARK FL 32792 593383169 VOCATIONAL TRAINING SERVICE FL 6644023 3276371 COMMUNITY SUPPORTS INC LAKEVIEW TERRACE HOME HEALTH SERVICES LLC 1890 STATE ROAD 436 STE 300 WINTER PARK FL 32792 205291210 HOME HEALTH SERVICE FL 182908 64577 COMMUNITY SUPPORTS INC LAKEVIEW PERSONAL CARE SERVICES LLC 1890 STATE ROAD 436 SUITE 300 WINTER PARK FL 32792 923997119 PERSONAL CARE SERVICES FL 8751 8385 COMMUNITY SUPPORT INC