CHRISTWOOD: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- CHRISTWOOD (EIN 72-1192571)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-05-15
- IRS object ID
- 201411359349306201
- Schema version
- 2013v3.0
- 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 | 2014-05-15T13:23:52-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 720549733 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ERICKSEN KRENTEL & LAPORTE LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4227 CANAL STREET | AddressLine1 |
| City | NEW ORLEANS | City |
| State | LA | State |
| ZIP Code | 70119 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 721192571 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHRISTWOOD | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHRI | BusinessNameControlTxt |
| Phone | 9858980515 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 CHRISTWOOD BLVD | AddressLine1 |
| City | COVINGTON | City |
| State | LA | State |
| ZIP Code | 70433 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | L STEPHEN HOLZHALB | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 9858980515 | PhoneNum |
| Signature | 2014-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RONALD H DAWSON JR CPA | PreparerPersonNm |
| PTIN | P00442622 | PTIN |
| Phone | 5044867275 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | L STEPHEN HOLZHALB | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 CHRISTWOOD BLVD | AddressLine1 |
| City | COVINGTON | City |
| State | LA | State |
| ZIP Code | 70433 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $14,232,850 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CHRISTWOODRC.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1999 | FormationYr |
| Legal Domicile State | LA | LegalDomicileStateCd |
| Activity Or Mission | CONTINUING CARE RETIREMENT COMMUNITY | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 241 | TotalEmployeeCnt |
| Total Volunteers | 68 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $7,857 | PYContributionsGrantsAmt |
| CY Contributions Grants | $6,893 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $13,512,757 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $13,590,767 | CYProgramServiceRevenueAmt |
| PY Investment Income | $226,387 | PYInvestmentIncomeAmt |
| CY Investment Income | $460,249 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $13,747,001 | PYTotalRevenueAmt |
| CY Total Revenue | $14,057,909 | 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 | $5,764,960 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,125,198 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,646,033 | PYOtherExpensesAmt |
| CY Other Expenses | $8,030,116 | CYOtherExpensesAmt |
| PY Total Expenses | $13,410,993 | PYTotalExpensesAmt |
| CY Total Expenses | $14,155,314 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $336,008 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$97,405 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $57,607,962 | TotalAssetsBOYAmt |
| Total Assets EOY | $58,190,270 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $61,925,570 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $67,016,179 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$4,317,608 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$8,825,909 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | CHRISTWOOD'S MISSION IS TO HELP SENIORS LIVE WITH DIGNITY, INDEPENDENCE AND THE ASSURANCE OF NEEDED PHYSICAL, SPIRITUAL AND MEDICAL CARE. CHRISTWOOD WILL ALSO FOSTER, SPONSOR, ORGANIZE, DEVELOP AND PARTICIPATE IN OTHER ACTIVITIES OF A CHARITABLE, EDUCATIONAL OR SCIENTIFIC NATURE COMPATIBLE WITH ITS MISSION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $11,865,808 | ExpenseAmt |
| Revenue | $13,753,756 | RevenueAmt |
| Desc | TO PROVIDE HOUSING, HEALTH CARE AND OTHER RELATED SERVICES TO RESIDENTS THROUGH THE OPERATION OF A RETIREMENT FACILITY CONTAINING APARTMENTS AND A HEALTH-CARE FACILITY. | Desc |
| Total Program Service Expenses | $11,865,808 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 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 | 0 | 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 | 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 | 92 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 241 | 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 | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | 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 | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| 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 | LA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEBBIE PERTUIS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9858980515 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 CHRISTWOOD BLVD | AddressLine1 |
| City | COVINGTON | City |
| State | LA | State |
| ZIP Code | 70433 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 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 |
|---|---|---|---|---|---|---|---|
| NANCY LEE | |||||||
| BOARD VICE-PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| THE VERY REV PAUL BAILEY MDIV | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JAMES DOMBROWSKI CFP | |||||||
| BOARD PRESIDENT | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DIANE G WINSTON | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KERRY MILTON RN | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| THE REV WINSTON RICE ESQ | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RICHARD R KNIGHT ESQ | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| WILLIAM MASON III CPA | |||||||
| TREASURER | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| COLIN MCCOMISKEY MD | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| FRANK E LAMOTHE III ESQ | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| WILLIE PARETTI | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JAMES R WILLIS MD | |||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ROBERT BARNES MD | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| STEVEN SCOGGIN GAA | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JAMES VALLIANT | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| LEON S HOLZHALB III | |||||||
| EXECUTIVE DIRECTOR | 50.00 | $124,605 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $124,605 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| MCMATH CONSTRUCTION | |||||
| 1125 N CAUSEWAY BLVD STE 2 | MANDEVILLE | LA | 70471 | CONSTRUCTION | $4,948,902 |
| QUALITY CARE REHAB | |||||
| 8477 S SUNCOAST BLVD | HOMOSASSA | FL | 34446 | REHAB SERVICES | $401,509 |
| LIFE CARE SERVICES | |||||
| 400 LOCUST STREET STE 820 | DES MOINES | IA | 50309 | ADMINISTRATION AND MANAGEMENT | $367,892 |
| GARDEN SPOT NUSERY | |||||
| 770 ROBERT BLVD | SLIDELL | LA | 70458 | LAWN MAINTENANCE | $178,847 |
| FAUNTLEROY & LATHAM ARCHITECTS | |||||
| 229 ST JOHN LANE | COVINGTON | LA | 70433 | ARCHITECTURAL SERVICES | $154,793 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $6,893 | AllOtherContributionsAmt |
| Total Contributions | $6,893 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MONTHLY SERVICE FEE | 623990 | $7,739,205 | $7,739,205 |
| ROOM AND BOARD | 623990 | $2,631,541 | $2,631,541 |
| EARNED ENTRY FEES | 623990 | $2,176,158 | $2,176,158 |
| OTHER SERVICE FEES | 623990 | $1,039,506 | $1,039,506 |
| MISC. INCOME | 900099 | $4,357 | $4,357 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $13,590,767 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $297,260 | TotalRevenueColumnAmt |
| Exclusion | $297,260 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $337,930 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $21,027 | SecuritiesAmt |
| Other | $153,914 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $316,903 | SecuritiesAmt |
| Other | -$153,914 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $162,989 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $162,989 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,057,909 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,753,756 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $297,260 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,605 | TotalAmt |
| Management And General | $124,605 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,323,154 | TotalAmt |
| Program Services | $4,620,955 | ProgramServicesAmt |
| Management And General | $702,199 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,061 | TotalAmt |
| Program Services | $69,732 | ProgramServicesAmt |
| Management And General | $25,329 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $182,839 | TotalAmt |
| Program Services | $170,455 | ProgramServicesAmt |
| Management And General | $12,384 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $399,539 | TotalAmt |
| Program Services | $345,984 | ProgramServicesAmt |
| Management And General | $53,555 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $211,962 | TotalAmt |
| Management And General | $211,962 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,267 | TotalAmt |
| Management And General | $105,267 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,329 | TotalAmt |
| Management And General | $28,329 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $305,169 | TotalAmt |
| Program Services | $285,708 | ProgramServicesAmt |
| Management And General | $19,461 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $222,971 | TotalAmt |
| Program Services | $19,235 | ProgramServicesAmt |
| Management And General | $203,736 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,530 | TotalAmt |
| Program Services | $24,758 | ProgramServicesAmt |
| Management And General | $15,772 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,445,960 | TotalAmt |
| Program Services | $1,355,975 | ProgramServicesAmt |
| Management And General | $89,985 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,686 | TotalAmt |
| Program Services | $13,032 | ProgramServicesAmt |
| Management And General | $8,654 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,947 | TotalAmt |
| Program Services | $39,544 | ProgramServicesAmt |
| Management And General | $31,403 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,343,024 | TotalAmt |
| Program Services | $1,343,024 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,456,540 | TotalAmt |
| Program Services | $1,456,540 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $856,984 | TotalAmt |
| Program Services | $399,406 | ProgramServicesAmt |
| Management And General | $457,578 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SUPPLIES | $708,777 | $660,212 | $48,565 |
| ACTIVITIES | $576,071 | $576,071 | |
| REPAIRS & MAINTENANCE | $325,278 | $310,325 | $14,953 |
| BAD DEBTS | $112,000 | $112,000 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $198,621 | TotalAmt |
| Program Services | $174,852 | ProgramServicesAmt |
| Management And General | $23,769 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,155,314 | TotalAmt |
| Program Services | $11,865,808 | ProgramServicesAmt |
| Management And General | $2,289,506 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,753,002 | BOYAmt |
| EOY | $1,419,880 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,474,345 | BOYAmt |
| EOY | $4,297,497 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $802,592 | BOYAmt |
| EOY | $448,443 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $130,636 | BOYAmt |
| EOY | $165,813 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $54,210,249 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $14,492,388 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,178,070 | BOYAmt |
| EOY | $39,717,861 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,668,610 | BOYAmt |
| EOY | $11,502,157 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $600,707 | BOYAmt |
| EOY | $638,619 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,607,962 | BOYAmt |
| EOY | $58,190,270 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $920,548 | BOYAmt |
| EOY | $2,067,421 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,260,574 | BOYAmt |
| EOY | $13,860,245 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,078,519 | BOYAmt |
| EOY | $26,932,707 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $490,000 | BOYAmt |
| EOY | $515,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,175,929 | BOYAmt |
| EOY | $23,640,806 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,925,570 | BOYAmt |
| EOY | $67,016,179 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$4,317,608 | BOYAmt |
| EOY | -$8,825,909 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$4,317,608 | BOYAmt |
| EOY | -$8,825,909 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,607,962 | BOYAmt |
| EOY | $58,190,270 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$97,405 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $409,278 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$4,820,174 | PriorPeriodAdjustmentsAmt |
| 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 Minus4 Years | $24,324 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $17,383 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,722 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,857 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,893 | CurrentTaxYearAmt |
| Total | $70,179 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,930,867 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,784,126 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,863,865 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,512,757 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,590,767 | CurrentTaxYearAmt |
| Total | $61,682,382 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,955,191 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,801,509 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,877,587 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,520,614 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,597,660 | CurrentTaxYearAmt |
| Total | $61,752,561 | 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 | $61,752,561 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $222,193 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $217,979 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $319,195 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $311,988 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $297,260 | CurrentTaxYearAmt |
| Total | $1,368,615 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $222,193 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $217,979 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $319,195 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $311,988 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $297,260 | CurrentTaxYearAmt |
| Total | $1,368,615 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $11,177,384 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,019,488 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,196,782 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,832,602 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,894,920 | CurrentTaxYearAmt |
| Total | $63,121,176 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.97830 | PublicSupportCY509Pct |
| Public Support PY509 | 0.97600 | PublicSupportPY509Pct |
| Investment Income CY | 0.02170 | InvestmentIncomeCYPct |
| Investment Income PY | 0.02400 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,380,472 | OtherCostOrOtherBasisAmt |
| Book Value | $3,380,472 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $45,103,604 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,187,773 | DepreciationAmt |
| Book Value | $33,915,831 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,622,011 | OtherCostOrOtherBasisAmt |
| Depreciation | $476,752 | DepreciationAmt |
| Book Value | $1,145,259 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,104,162 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,827,863 | DepreciationAmt |
| Book Value | $1,276,299 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $39,717,861 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| GROUP INVESTMENT | $9,928,927 | F |
| THE BANK OF NEW YORK TRUST COMPANY | $1,573,230 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $11,502,157 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| REFUNDABLE ENDOWMENT | $23,543,261 |
| DEPOSITS | $97,545 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $23,640,806 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $14,383,643 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $409,278 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $409,278 | RevenueNotReportedAmt |
| Revenue Subtotal | $13,974,365 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $83,544 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $83,544 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $14,057,909 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $14,071,770 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $14,071,770 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $83,544 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $83,544 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $14,155,314 | TotalExpensesPerForm990Amt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHRISTWOOD - SERIES 2011 | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 721192571 | BondIssuerEIN |
| Bond Issued | 2011-03-03 | BondIssuedDt |
| Issue Price | $12,500,000 | IssuePriceAmt |
| Purpose | CONSTRUCTION AND IMPROVEMENTS | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $12,500,000 | TotalProceedsAmt |
| In Reserve Fund | $772,311 | InReserveFundAmt |
| Capitalized Interest | $546,141 | CapitalizedInterestAmt |
| Issuance Costs From Proceeds | $433,346 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $10,784,202 | CapitalExpendituresAmt |
| Substantial Completion | 2013 | SubstantialCompletionYr |
| Current Refunding | 0 | CurrentRefundingInd |
| Advance Refunding | 0 | AdvanceRefundingInd |
| Final Allocation Made | 0 | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | 0 | ProceduresCorrectiveActionInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | LIFE CARE SERVICES PROVIDES SOFTWARE FOR MANAGEMENT OF CHRISTWOOD. |
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERSHIP IS OPEN TO ANY PERSON DULY ELECTED AND SERVING AS A CURRENT MEMBER OF THE VESTRY OF CHRIST EPISCOPAL CHURCH, COVINGTON, LA. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS OF CHRIST EPISCOPAL VESTRY NOMINATE THE MEMBERS OF THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE DIRECTOR OF ACCOUNTING REVIEWS FORM 990 AGAINST THE AUDITED FINANCIAL STATEMENTS PREPARED BY OUR AUDITORS FOR ACCURACY. ONCE IT HAS BEEN REVIEWED, IT IS GIVEN TO THE EXECUTVE OFFICER FOR APPROVAL AND SIGNATURE. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION INCREASES ARE BASED ON ANNUAL PERFORMANCE REVIEWS MADE BY A SUB-COMMITTEE OF THE BOARD OF DIRECTORS CHARGED WITH MONITORING PERFOMANCE. ANY CHANGES IN COMPENSATION ARE APPROVED BY THE BOARD OF DIRECTORS. THEY ARE ALSO PROVIDED WITH COMPARABLE DATA FOR THE LOCAL AREA. |
| FORM 990, PART VI, SECTION C, LINE 19 | FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC BY REQUEST. |
| FORM 990, PART XII, LINE 2C | THE PROCESS HAS NOT CHANGED FROM YEAR TO YEAR. |
| FORM 990, PART XI, LINE 8 | DURING THE YEAR ENDED DECEMBER 31, 2013, THE CCRC IMPLEMENTED FASB ASUNO. 2012-01, HEALTH CARE ENTITIES TOPIC 954 FOR CONTINUING CARE RETIREMENT COMMUNITIES REFUNDABLE ADVANCE FEES. THIS ASU CLARIFIES THAT AN ADVANCE FEE IS DEFERRED REVENUE WHEN A RESIDENT CONTRACT PROVIDES FOR PAYMENT OF THE REFUNDABLE ADVANCE FEE UPON RE-OCCUPANCY BY A SUBSEQUENT RESIDENT, WHICH IS LIMITED TO THE PROCEEDS OF RE-OCCUPANCY. RESIDENT CONTRACTS CONTINGENT UPON RE-OCCUPANCY BY A SUBSEQUENT RESIDENT BUT NOT LIMITED TO THE PROCEEDS OF RE-OCCUPANCY SHOULD BE ACCOUNTED FOR AND REPORTED AS A LIABILITY. PRIOR TO IMPLEMENTATION OF FASB ASU NO. 2012-01, ALL REFUNDABLE ADVANCE FEES WERE RECORDED AS DEFERRED REVENUE AND AMORTIZED TO INCOME OVER FUTURE PERIODS BASED ON THE REMAINING LIFE OF THE FACILITY. AFTER IMPLEMENTATION, ALL REFUNDABLE ADVANCE FEES ARE RECLASSIFIED FROM DEFERRED REVENUE TO A REFUND LIABILITY AND A REDUCTION TO NET ASSETS AND REVENUE TOTALING $4,820,171 FOR PREVIOUSLY AMORTIZED DEFERRED REVENUE. THE ADJUSTMENTS FOR IMPLEMENTATION OF THIS ASU IS APPLIED RETROSPECTIVELY BY RECORDING A CUMULATIVE-EFFECT ADJUSTMENT TO UNRESTRICTED NET ASSETS AS OF THE BEGINNING OF THE EARLIEST PERIOD PRESENTED. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|
| CHRIST EPISCOPAL CHURCH | |||||||
| 120 S NEW HAMPSHIRE ST | COVINGTON | LA | 70433 | RELIGIOUS | LA | 501(C)3 | 0 |
| CHRISTWOOD RESIDENTS COUNCIL | |||||||
| 100 CHRISTWOOD BLVD | COVINGTON | LA | 70433 | REPRESENT RESIDENTS OF CHRISTWOOD | LA | 501(C)3 | 0 |
| CHRISTWOOD SUPPORT FOUNDATION | |||||||
| 100 CHRISTWOOD BLVD | COVINGTON | LA | 70433 | RESIDENT SUPPORT | LA | 501(C)3 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |