UNITED CHURCH OF CHRIST RETIREMENT COMMUNITY INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- UNITED CHURCH OF CHRIST RETIREMENT COMMUNITY INC (EIN 02-0280183)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-09-30
- IRS object ID
- 202532739349300128
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule J
- Schedule K
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-09-30T09:44:08-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 010523282 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Berry Dunn McNeil & Parker LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2211 Congress St | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04102 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 020280183 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | United Church of Christ Retirement | BusinessNameLine1Txt |
| Business Name Line2 | Community Inc | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | UNIT | BusinessNameControlTxt |
| Phone | 6032245363 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 33 Christian Avenue | AddressLine1Txt |
| City | Concord | CityNm |
| State Abbreviation | NH | StateAbbreviationCd |
| ZIP | 03301 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Tracy Judd | PersonNm |
| Person Title | VP/CFO | PersonTitleTxt |
| Phone | 6032245363 | PhoneNum |
| Signature | 2025-09-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Joseph R Byrne | PreparerPersonNm |
| PTIN | P01289281 | PTIN |
| Phone | 2077752387 | PhoneNum |
| Preparation | 2025-09-29 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Havenwood-Heritage Heights | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Michael Palmieri | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 33 Christian Avenue | AddressLine1Txt |
| City | Concord | CityNm |
| State Abbreviation | NH | StateAbbreviationCd |
| ZIP | 03301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $51,746,473 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Group Exemption | 1665 | GroupExemptionNum |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.hhhinfo.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1966 | FormationYr |
| Legal Domicile State | NH | LegalDomicileStateCd |
| Activity Or Mission | A faith-based retirement community providing service & care to people of varying backgrounds. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 393 | TotalEmployeeCnt |
| Total Volunteers | 120 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $789,227 | PYContributionsGrantsAmt |
| CY Contributions Grants | $487,457 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $26,404,121 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $28,538,436 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3,861,877 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,338,781 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $31,055,225 | PYTotalRevenueAmt |
| CY Total Revenue | $30,364,674 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $5,323 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $3,434 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $18,271,131 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $18,792,347 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $45,768 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $11,917,472 | PYOtherExpensesAmt |
| CY Other Expenses | $11,756,788 | CYOtherExpensesAmt |
| PY Total Expenses | $30,193,926 | PYTotalExpensesAmt |
| CY Total Expenses | $30,552,569 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $861,299 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$187,895 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $92,946,537 | TotalAssetsBOYAmt |
| Total Assets EOY | $96,850,286 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $52,050,801 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $53,710,928 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $40,895,736 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $43,139,358 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | See Schedule O.A faith-based not-for-profit retirement community, affiliated with the New Hampshire Conference of The United Church Of Christ, providing a continuum of services and long-term care, where people of varying backgrounds, 62 years and older, live together in an atmosphere of independence and dignity with a common bond of companionship and a sense of community. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $26,868,153 | ExpenseAmt |
| Grant | $3,434 | GrantAmt |
| Revenue | $28,538,436 | RevenueAmt |
| Desc | Housing programs and ancillary services: Continuing Care Retirement Community (CCRC) on two campuses serving 526 older adults. Services provided range from assisted living to skilled nursing home care to services for those who live independently. We are a CCRC enriched by the diversity of its members, living together in a spirit of mutual respect and acceptance. We offer services, facilities and programs that are meaningful, promote well-being, and meet the environmental, physical, emotional and spiritual needs of seniors age 62 and above. (Continued on Schedule O)An integral part of our faith-based mission is our charity care programs which provide financial support to those members who have outlived their financial resources through no fault of their own, thus affording them the opportunity to remain in the community regardless of their financial status. | Desc |
| Total Program Service Expenses | $26,868,153 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| 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 | Yes (1) | 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 With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | 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 | 68 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 393 | 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 |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | 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 |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Tracy J Judd | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6032291168 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 33 Christian Avenue | AddressLine1Txt |
| City | Concord | CityNm |
| State Abbreviation | NH | StateAbbreviationCd |
| ZIP | 03301 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Michael Palmieri | ||||||||
| President/CEO | 40.00 | 0.00 | Yes (X) | Yes (X) | $327,476 | $0 | $48,803 | |
| Lisa Snow Wade | ||||||||
| Chairperson | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| David Gill | ||||||||
| Vice Chairperson | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| John Udaloy | ||||||||
| Treasurer | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Douglas S Hatfield Esq | ||||||||
| Ex-Officio Voting Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Rev Gordon Rankin | ||||||||
| Ex-Officio Voting Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Sean Skabo | ||||||||
| Secretary | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Anna Marie Sparks | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Leo Van Beaver | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Beth Slepian | ||||||||
| Past Secretary | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Tracy Judd | ||||||||
| VP/CFO | 40.00 | 0.00 | Yes (X) | $168,884 | $0 | $6,546 | ||
| Rosario Bowen | ||||||||
| RN | 40.00 | 0.00 | $149,594 | $0 | $7,311 | Yes (X) | ||
| Linda M Sheehy | ||||||||
| VP HR CHRO | 40.00 | 0.00 | $139,237 | $0 | $18,076 | Yes (X) | ||
| Lisa Brissette | ||||||||
| LNA | 40.00 | 0.00 | $136,879 | $0 | $14,904 | Yes (X) | ||
| Jane Poitras | ||||||||
| VP Heritage Heights Housing | 40.00 | 0.00 | $134,663 | $0 | $39,680 | Yes (X) | ||
| Fran F Stimpson | ||||||||
| RN | 40.00 | 0.00 | $131,916 | $0 | $5,544 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,188,649 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $140,864 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 22 | 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 |
|---|---|---|---|---|---|
| Career Staff Unlimited | |||||
| PO Box 121356 | Dallas | TX | 753121356 | Nursing Agency | $760,283 |
| Cummins Snow Plowing Corporation | |||||
| 10 Depot St 1 | Pittsfield | NH | 03263 | Snow Removal/Roofing Services | $411,383 |
| MAS Medical Staffing LLC | |||||
| 156 Harvey Road | Londonderry | NH | 03503 | Nursing Agency | $156,339 |
| Lavalle Brensinger PLLC | |||||
| 155 Dow Street Suite 400 | Manchester | NH | 03101 | Architectural Services | $148,528 |
| Systems Engineering | |||||
| 120 Exchange Street Suite 101 | Portland | ME | 04101 | IT Support Services | $139,234 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 7 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $409,737 | RelatedOrganizationsAmt |
| Government Grants | $37,118 | GovernmentGrantsAmt |
| All Other Contributions | $40,602 | AllOtherContributionsAmt |
| Noncash Contributions | $37,118 | NoncashContributionsAmt |
| Total Contributions | $487,457 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| Health Services Revenue | 623000 | $13,411,761 | $13,411,761 | |
| Retirement Community Revenue | 623000 | $12,076,460 | $12,076,460 | |
| Entrance Fees | 623000 | $2,184,147 | $2,184,147 | |
| Other Operating Revenues | 623000 | $866,068 | $754,786 | $111,282 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $28,538,436 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $447,073 | TotalRevenueColumnAmt |
| Exclusion | $447,073 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $22,273,507 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $21,310,927 | SecuritiesAmt |
| Other | $70,872 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $962,580 | SecuritiesAmt |
| Other | -$70,872 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $891,708 | TotalRevenueColumnAmt |
| Exclusion | $891,708 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $30,364,674 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $28,427,154 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,450,063 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,434 | TotalAmt |
| Program Services | $3,434 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $551,709 | TotalAmt |
| Management And General | $517,443 | ManagementAndGeneralAmt |
| Fundraising | $34,266 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,696,664 | TotalAmt |
| Program Services | $12,469,580 | ProgramServicesAmt |
| Management And General | $1,220,357 | ManagementAndGeneralAmt |
| Fundraising | $6,727 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $287,277 | TotalAmt |
| Program Services | $287,277 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,205,827 | TotalAmt |
| Program Services | $2,785,682 | ProgramServicesAmt |
| Management And General | $418,343 | ManagementAndGeneralAmt |
| Fundraising | $1,802 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,050,870 | TotalAmt |
| Program Services | $928,686 | ProgramServicesAmt |
| Management And General | $119,717 | ManagementAndGeneralAmt |
| Fundraising | $2,467 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,772 | TotalAmt |
| Management And General | $32,772 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,484 | TotalAmt |
| Management And General | $50,484 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,262,671 | TotalAmt |
| Program Services | $856,646 | ProgramServicesAmt |
| Management And General | $406,025 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,921 | TotalAmt |
| Management And General | $79,921 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $884,337 | TotalAmt |
| Program Services | $784,013 | ProgramServicesAmt |
| Management And General | $99,818 | ManagementAndGeneralAmt |
| Fundraising | $506 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,736,776 | TotalAmt |
| Program Services | $1,734,293 | ProgramServicesAmt |
| Management And General | $2,483 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,782 | TotalAmt |
| Program Services | $7,621 | ProgramServicesAmt |
| Management And General | $2,161 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,781,991 | TotalAmt |
| Program Services | $1,736,099 | ProgramServicesAmt |
| Management And General | $45,892 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,793,124 | TotalAmt |
| Program Services | $2,645,432 | ProgramServicesAmt |
| Management And General | $147,692 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $374,909 | TotalAmt |
| Program Services | $358,077 | ProgramServicesAmt |
| Management And General | $16,832 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Food | $948,177 | $885,489 | $62,688 |
| Miscellaneous Expense | $659,747 | $256,021 | $403,726 |
| Provider Assessment Fee | $637,319 | $637,319 | |
| Repairs and Maintenance | $504,778 | $492,484 | $12,294 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,552,569 | TotalAmt |
| Program Services | $26,868,153 | ProgramServicesAmt |
| Management And General | $3,638,648 | ManagementAndGeneralAmt |
| Fundraising | $45,768 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,716 | BOYAmt |
| EOY | $8,544 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $883,318 | BOYAmt |
| EOY | $2,154,054 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $834,796 | BOYAmt |
| EOY | $792,706 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $123,062 | BOYAmt |
| EOY | $79,644 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $425,055 | BOYAmt |
| EOY | $418,414 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $97,448,617 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $55,617,630 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,493,888 | BOYAmt |
| EOY | $41,830,987 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,563,088 | BOYAmt |
| EOY | $17,516,222 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $259,763 | BOYAmt |
| EOY | $359,251 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,353,851 | BOYAmt |
| EOY | $33,690,464 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $92,946,537 | BOYAmt |
| EOY | $96,850,286 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,626,315 | BOYAmt |
| EOY | $3,685,818 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,235,515 | BOYAmt |
| EOY | $13,678,219 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,065,216 | BOYAmt |
| EOY | $27,017,326 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,872 | BOYAmt |
| EOY | $12,350 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,845,000 | BOYAmt |
| EOY | $7,899,807 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,270,883 | BOYAmt |
| EOY | $1,417,408 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,050,801 | BOYAmt |
| EOY | $53,710,928 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,928,904 | BOYAmt |
| EOY | $10,700,629 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,966,832 | BOYAmt |
| EOY | $32,438,729 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,895,736 | BOYAmt |
| EOY | $43,139,358 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $92,946,537 | BOYAmt |
| EOY | $96,850,286 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$187,895 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $157,198 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $2,274,319 | OtherChangesInNetAssetsAmt |
| 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) |
|---|---|---|
| Church | Yes (X) | ChurchInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | 0 | DirectContactLegislatorsInd |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | Yes (1) | OtherActivitiesInd |
| Other Activities | $2,457 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $2,457 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part II-B, Line 1: | FormAndLineReferenceDesc |
| Explanation | The Organization pays dues to local associations, a portion of which are attributable to lobbying activities. | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $29,599,729 | BeginningYearBalanceAmt |
| Contributions | $8,526 | ContributionsAmt |
| Investment Earnings Or Losses | $2,990,205 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $427,332 | OtherExpendituresAmt |
| Administrative Expenses | $91,865 | AdministrativeExpensesAmt |
| End Year Balance | $32,079,263 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $26,258,805 | BeginningYearBalanceAmt |
| Contributions | $23,424 | ContributionsAmt |
| Investment Earnings Or Losses | $4,101,718 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $687,537 | OtherExpendituresAmt |
| Administrative Expenses | $96,681 | AdministrativeExpensesAmt |
| End Year Balance | $29,599,729 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $29,838,911 | BeginningYearBalanceAmt |
| Contributions | $12,798 | ContributionsAmt |
| Investment Earnings Or Losses | -$3,005,016 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $489,873 | OtherExpendituresAmt |
| Administrative Expenses | $98,015 | AdministrativeExpensesAmt |
| End Year Balance | $26,258,805 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $25,757,557 | BeginningYearBalanceAmt |
| Contributions | $13,862 | ContributionsAmt |
| Investment Earnings Or Losses | $4,702,239 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $539,955 | OtherExpendituresAmt |
| Administrative Expenses | $94,792 | AdministrativeExpensesAmt |
| End Year Balance | $29,838,911 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $23,140,090 | BeginningYearBalanceAmt |
| Contributions | $4,240 | ContributionsAmt |
| Investment Earnings Or Losses | $3,538,277 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $804,004 | OtherExpendituresAmt |
| Administrative Expenses | $121,046 | AdministrativeExpensesAmt |
| End Year Balance | $25,757,557 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.32190 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.03960 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.63850 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (1) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (1) | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,461,896 | OtherCostOrOtherBasisAmt |
| Book Value | $1,461,896 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $72,542,140 | OtherCostOrOtherBasisAmt |
| Depreciation | $44,915,060 | DepreciationAmt |
| Book Value | $27,627,080 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,883,572 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,348,656 | DepreciationAmt |
| Book Value | $1,534,916 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,561,009 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,353,914 | DepreciationAmt |
| Book Value | $11,207,095 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $41,830,987 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (6 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Resident Funds | $6,430 |
| Due from Havenwood-Heritage Heights Trust Fund | $123,918 |
| Interest in Havenwood-Heritage Heights Trust Fund | $32,064,663 |
| Cash Surrender Value of Life Insurance | $265,864 |
| Resident Deposits | $1,081,367 |
| Interest Rate Swap Agreeements | $148,222 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $33,690,464 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Lease Liabilities | $346,319 |
| Resident Deposits | $1,071,089 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,417,408 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $32,796,191 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $157,198 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $2,489,532 | OtherRevenueAmt |
| Revenue Not Reported | $2,646,730 | RevenueNotReportedAmt |
| Revenue Subtotal | $30,149,461 | RevenueSubtotalAmt |
| Other Revenues Not Included | $215,213 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $215,213 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $30,364,674 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $30,552,569 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $30,552,569 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $30,552,569 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part IV, Line 2b: | As a long-term care facility, Havenwood Heritage Heights is required by legislation to provide a trust account for residents' personal needs funds, for those residents in the health services center who may wish to use this service. |
| Part V, Line 4: | Restricted assets are intended for capital improvements to the Havenwood Heritage Heights community, funding for debt service, and general support of the community and its residents. |
| Part X, Line 2: | The Community is exempt from federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code (IRC). It qualifies as a publicly supported organization under IRC Section 509 and, therefore, qualifies as a public charity. Accordingly, no provision for income taxes has been recorded in the accompanying financial statements. There was no unrelated business income tax for the years ended December 31, 2024 and 2023. The Community follows the guidance in the income tax accounting standard regarding the recognition and measurement of uncertain tax positions, if any. The guidance clarifies the accounting for uncertainty in income taxes recognized in an entity's financial statements. The guidance further prescribes recognition and measurement of tax positions taken or expected to be taken on a tax return that are not certain to be realized. The application of this standard has no impact on the Community's financial statements. |
| Part XI, Line 2d - Other Adjustments: | Chnage in Interest in Havenwood-Heritage Heights Trust Fund 2,489,532. |
| Part XI, Line 4b - Other Adjustments: | Loss on Interest Rate Swap Agreements 215,213. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| 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 (6 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Michael Palmieri | ||||||||||||||
| President/CEO | $280,288 | $0 | $15,000 | $0 | $32,188 | $0 | $11,592 | $0 | $37,211 | $0 | $376,279 | $0 | $0 | $0 |
| Tracy Judd | ||||||||||||||
| VP/CFO | $163,642 | $0 | $0 | $0 | $5,242 | $0 | $6,546 | $0 | $0 | $0 | $175,430 | $0 | $0 | $0 |
| Jane Poitras | ||||||||||||||
| VP Heritage Heights Housing | $133,882 | $0 | $0 | $0 | $781 | $0 | $5,930 | $0 | $33,750 | $0 | $174,343 | $0 | $0 | $0 |
| Linda M Sheehy | ||||||||||||||
| VP HR CHRO | $132,693 | $0 | $0 | $0 | $6,544 | $0 | $5,418 | $0 | $12,658 | $0 | $157,313 | $0 | $0 | $0 |
| Rosario Bowen | ||||||||||||||
| RN | $140,958 | $0 | $0 | $0 | $8,636 | $0 | $4,312 | $0 | $2,999 | $0 | $156,905 | $0 | $0 | $0 |
| Lisa Brissette | ||||||||||||||
| LNA | $133,031 | $0 | $0 | $0 | $3,848 | $0 | $3,199 | $0 | $11,705 | $0 | $151,783 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 7 | FormAndLineReferenceDesc |
| Explanation | In 2024, Havenwood Heritage Heights Board of Directors unanimously approved a $15,000 bonus for Michael A. Palmieri, President/CEO, as a part of their annual formal evaluation process. This bonus was awarded in recognition of achievement of performance goals, and takes into consideration the overall financial position of the organization, innovative project and operational work, leadership of direct reports, and general industry standards. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (3 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|
| New Hampshire Health and Education Facilities Authority | |||||||
| A | 020279866 | 2009-09-16 | $15,675,000 | Refund Series 2006B Bonds and pay costs of capital improvements | 0 | 0 | 0 |
| New Hampshire Health and Education Facilities Authority | |||||||
| B | 020279866 | 2013-11-01 | $17,470,000 | Pay costs of capital improvements | 0 | 0 | 0 |
| New Hampshire Health and Education Facilities Authority | |||||||
| C | 020279866 | 2016-08-25 | $11,006,000 | Refinance Series 2006 Bonds and pay costs of capital improvements | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (3 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Other Spent ProceedsOtherSpentProceedsAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | Capitalized InterestCapitalizedInterestAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Working Capital ExpendituresWorkingCapitalExpendituresAmt | Capital ExpendituresCapitalExpendituresAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $5,134,060 | $15,675,000 | $15,675,000 | 2009 | Yes (1) | 0 | Yes (1) | Yes (1) | ||||
| B | $3,252,001 | $17,470,000 | 2014 | 0 | 0 | Yes (1) | Yes (1) | $312,728 | $277,380 | $16,879,892 | ||
| C | $8,471,489 | $11,006,000 | $8,385,459 | 2017 | Yes (1) | 0 | Yes (1) | Yes (1) | $265,544 | $2,354,997 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (3 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Private Bus Concerning UBIPrivateBusConcerningUBIPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0.00200 | 0.00000 | 0.00200 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | 0 | 0.00200 | 0.00000 | 0.00200 | 0 | 0 | Yes (1) |
| C | 0 | 0 | 0 | 0 | 0.00200 | 0.00000 | 0.00200 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (3 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Term Of HedgeTermOfHedgePct | Superintegrated HedgeSuperintegratedHedgeInd | Hedge TerminatedHedgeTerminatedInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| Citizens Bank NA | |||||||||
| A | Yes (1) | Yes (1) | Yes (1) | 17.000000000000 | 0 | Yes (1) | 0 | 0 | Yes (1) |
| Citizens Bank NA | |||||||||
| B | Yes (1) | Yes (1) | Yes (1) | 10.000000000000 | 0 | 0 | 0 | 0 | Yes (1) |
| Citizens Bank NA | |||||||||
| C | Yes (1) | Yes (1) | Yes (1) | 0 | Yes (1) | 0 | 0 | Yes (1) | |
Procedures Corrective Action ProceduresCorrectiveActionGrp (3 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
| C | Yes (1) |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule K, Part I, Rows A and B: | The Series 2009 and 2013 bonds are presented separately on the Schedule K to best align with the Organization's internal designation and tracking. For federal tax purposes, the bonds are technically one issue, Series 2013. The Series 2009 bonds were modified and reissued on 11/01/2013 with the Series 2013 bonds. |
| Schedule K, Part IV, Line 4e: | For Column A (2009 Bond Issue): The original hedge terminated on November 1, 2023 and a new hedge went into effect on May 1, 2024. For Column C (2016 Bond Issue): The Series 2016A hedge was terminated on May 17, 2024. |
Schedule M IRS990ScheduleM
Drugs And Medical Supplies DrugsAndMedicalSuppliesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $37,118 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Market Price | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule M, Part I, Column (b): | FormAndLineReferenceDesc |
| Explanation | The number reported in this column is the number of contributors. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 1a | The Executive Committee shall consist of the elected officers of the board: Chairperson, Vice Chairperson and all Committee Chairpersons. It shall also consist of the following officers: President, Treasurer and Secretary. The Executive Committee shall, in the interim between regularly scheduled board meetings, exercise all the powers of the board in accordance with the articles of agreement, by-laws and established policies of the Board of Directors as reflected in the minutes of their deliberations. The Executive Committee does not have the right to amend, repeal or otherwise change the governing documents and the Executive Committee cannot elect board members. |
| Form 990, Part VI, Section A, line 6 | The sole voting member is the New Hampshire Conference of The United Church of Christ (the member), a related public charity. |
| Form 990, Part VI, Section A, line 7a | The member shall elect the Board of Directors at their annual meetings for terms of three years. Term extensions are evaluated on an exception basis due to extenuating circumstances and are also approved by the member at their annual meeting. |
| Form 990, Part VI, Section A, line 7b | The member shall have the sole authority to adopt/approve any proposed amendments to the governing documents. |
| Form 990, Part VI, Section B, line 11b | The Form 990 is prepared by an independent accounting firm and then a draft is reviewed in detail by key financial services employees. The final Form 990 is distributed to the full Board of Directors prior to filing with the Internal Revenue Service. |
| Form 990, Part VI, Section B, line 12c | Any potential or actual conflict is required to be disclosed to the board immediately upon discovery. Any potential conflicts of interest are disclosed and reviewed at board meetings, or are disclosed on an individual basis to the chairperson and President/CEO. In addition, routine review of business transactions by senior management staff helps to ensure that potential conflicts of interest are identified and issues resolved. The Board of Directors determine if a potential conflict is an actual conflict. If a conflict were to arise, the person in conflict would at minimum recuse themselves from any deliberation or vote related to the matter in conflict. |
| Form 990, Part VI, Section B, line 15 | The President/CEO's compensation is reviewed and approved on an annual basis by the Board of Directors. As part of the deliberation process, the Board reviews industry salary information obtained from LeadingAge as well as recent compensation surveys for benchmark statistics. The Board of Directors has delegated its authority to the President/CEO to administer the day-to-day compensation decisions for exempt employees, including officers and key employees. The President/CEO reviews and approves the compensation for other officers and key employees on an annual basis. As part of this review, the President/CEO utilizes industry salary information from LeadingAge and the Council for Health and Human Service Ministries of the United Church of Christ (CHHSM). The President/CEO, on an "as needed basis" will consult with the Board of Directors regarding significant salary variances from industry standards. The deliberation and final decision related to compensation of officers and key employee is timely documented as part of applicable minutes and employment files. The process described here was last completed in 2024. |
| Form 990, Part VI, Section C, line 19 | Copies of the governing documents, conflict of interest policy, and financial statements are kept by the chairperson of the board of directors, the President/CEO and the Vice President/CFO. Copies of such documents will be distributed by these individuals as appropriate upon request. The audited financial statements are also posted on the organization's website: www.hhhinfo.com. |
| Form 990, Part X, Line 10: Land, Buildings, and Equipment | Section 1.263(a)-3(n) Election: United Church of Christ Retirement Community, Inc. 33 Christian Avenue Concord, NH 03301-6128 EIN: 02-0280183 United Church of Christ Retirement Community, Inc. is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n). |
| Form 990, Part XI, line 9: | Change in Interest in Havenwood-Heritage Heights Trust Fund 2,489,532. Loss on Interest Rate Swap Agreements -215,213. |
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 | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| Havenwood-Heritage Heights Trust Fund | ||||||||||
| 33 Christian Avenue | Concord | NH | 03301 | 020366556 | Support of United Church of Christ Retirement Community and Residents | NH | 501(c)(3) | Line 12b, II | N/A | 0 |
| New Hampshire Conference of the United Church of Christ | ||||||||||
| 140 Sheep Davis Road | Pembroke | NH | 03275 | 020222165 | To worship, work, and pray with the congregations of its conference | NH | 501(c)(3) | Line 1 | N/A | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 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 | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |