LIFECARE INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- LIFECARE INC (EIN 38-2067110)
- Tax period
- 2011-10-01 to 2012-09-30
- Filed
- 2013-05-15
- IRS object ID
- 201311359349305936
- Schema version
- 2011v1.5
- 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) |
|---|---|---|
| Timestamp | 2013-05-15T13:37:08-05:00 | Timestamp |
| Tax Period End Date | 2012-09-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 381357951 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PLANTE & MORAN PLLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 750 TRADE CENTRE WAY STE 300 | AddressLine1 |
| City | PORTAGE | City |
| State | MI | State |
| ZIP Code | 49002 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-10-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 382067110 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIFECARE INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | LIFE | NameControl |
| Phone | 2693810560 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1400 N DRAKE ROAD | AddressLine1 |
| City | KALAMAZOO | City |
| State | MI | State |
| ZIP Code | 49006 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JEFFREY G HAGEN | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 2693810560 | Phone |
| Date Signed | 2013-04-25 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | CAROL LALONDE CPA | Name |
| PTIN | P00181637 | PTIN |
| Phone | 2695674500 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
Doing Business As DoingBusinessAs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIENDSHIP VILLAGE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JEFFREY G HAGEN | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1400 N DRAKE ROAD | AddressLine1 |
| City | KALAMAZOO | City |
| State | MI | State |
| ZIP Code | 49006 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 15524376 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.FRIENDSHIPVILLAGEMI.COM | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1971 | YearFormation |
| State Legal Domicile | MI | StateLegalDomicile |
| Activity Or Mission Description | TO PROVIDE HOUSING, FOOD, NURSING CARE, AND OTHER RELATED SERVICES TO SENIOR CITIZENS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 16 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 16 | NbrIndependentVotingMembers |
| Total Nbr Employees | 360 | TotalNbrEmployees |
| Total Nbr Volunteers | 90 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 19201 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 104267 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 15668530 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 15340439 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 9432 | InvestmentIncomePriorYear |
| Investment Income Current Year | 14055 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 15697163 | TotalRevenuePriorYear |
| Total Revenue Current Year | 15458761 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 7458879 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 7739202 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 7043520 | OtherExpensePriorYear |
| Other Expenses Current Year | 7170183 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 14502399 | TotalExpensesPriorYear |
| Total Expenses Current Year | 14909385 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1194764 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 549376 | RevenuesLessExpensesCY |
| Total Assets BOY | 28009039 | TotalAssetsBOY |
| Total Assets EOY | 29294404 | TotalAssetsEOY |
| Total Liabilities BOY | 27709120 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 27759569 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 299919 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1534835 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO ESTABLISH, OPERATE AND MAINTAIN RETIREMENT FACILITIES FOR THE ELDERLY IN MICHIGAN. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 12274126 | Expense |
| Revenue | 14961645 | Revenue |
| Description | TO ESTABLISH, OPERATE AND MAINTAIN RETIREMENT FACILITIES FOR THE ELDERLY IN MICHIGAN. | Description |
| Total Program Service Expense | 12274126 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 64 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 360 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 16 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 16 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 1 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 1 | LocalChapters |
| Policies Reference Chapters | 1 | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MI | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | R DAVID GOODRICH | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 2693810560 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1400 N DRAKE ROAD | AddressLine1 |
| City | KALAMAZOO | City |
| State | MI | State |
| ZIP Code | 49006 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (18 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| JAMES VALK | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| MICHAEL EVANS | ||||||
| PRESIDENT | 2.00 | X | 0 | 0 | 0 | X |
| ROBERT MCGRAW | ||||||
| 1ST VICE PRESIDENT | 2.00 | X | 0 | 0 | 0 | X |
| DONNA WEINREICH | ||||||
| SECRETARY | 2.00 | X | 0 | 0 | 0 | X |
| DANIEL MISSAD | ||||||
| TREASURER | 2.00 | X | 0 | 0 | 0 | X |
| ANDREW LATHAM | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| VICKI MARTIN | ||||||
| 2ND VICE PRESIDENT | 2.00 | X | 0 | 0 | 0 | X |
| SARA DANA | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| JIM HESS | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| MARY SUE HOFFMAN | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| MICHAEL HOLMES | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| CATHERINE METZLER | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| CHARLES WARFIELD | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| ELIZABETH BURNS | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| ALICE KEMERLING | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| NATASHA WATSON | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| JEFFREY HAGEN | ||||||
| EXECUTIVE DIRECTOR | 40.00 | 70100 | 0 | 8700 | X | |
| KATHRYN HARMON | ||||||
| ADMINISTRATOR - AS OF 3/2012 | 40.00 | 0 | 0 | 0 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 70100 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 8700 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| LIFE CARE SERVICES LLC | |||||
| 400 LOCUST STREET SUITE 820 | DES MOINES | IA | 50309 | MANAGEMENT COMPANY | 743457 |
| REHABCARE GROUP THERAPY SERVICES | |||||
| PO BOX 99341 | CHICAGO | IL | 60693 | THERAPY PROVIDER | 741364 |
| MORRISON SENIOR DINING | |||||
| PO BOX 102289 | ATLANTA | GA | 30368 | CONTRACTING SERVICES | 421123 |
| SUBURBAN MECHANICAL COMPANY INC | |||||
| PO BOX 19338 | KALAMAZOO | MI | 49019 | CONTRACTING SERVICES | 252453 |
| ESPER ELECTRIC LTD | |||||
| 7775 NORTH 6TH STREET | KALAMAZOO | MI | 49009 | CONTRACTING SERVICES | 170968 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 7 | NumberOfContractorsGT100K |
| All Other Contributions | 104267 | AllOtherContributions |
| Total Contributions | 104267 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | ExclusionExclusionAmount |
|---|---|---|---|---|
| APARTMENT & SVC FEES | 623990 | 5640226 | 5640226 | |
| MEDICAL CENTER REV. | 623990 | 4461192 | 4461192 | |
| ASSISTED LIVING | 623990 | 2757397 | 2757397 | |
| DEF. REC-ADV/RF FEES | 623000 | 1755386 | 1755386 | |
| BARBER, GARAGE, MISC | 900099 | 378794 | $378,794 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 347444 | TotalRevenueColumn |
| Related Or Exempt Function Income | 347444 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 15340439 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 53498 | TotalRevenueColumn |
| Exclusion | $53,498 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 26172 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 20859 | Securities |
| Other | 44756 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 5313 | Securities |
| Other | -44756 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -39443 | TotalRevenueColumn |
| Exclusion | -$39,443 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 15458761 | TotalRevenueColumn |
| Related Or Exempt Function Income | 14961645 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $392,849 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 235773 | Total |
| Management And General | 235773 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5759519 | Total |
| Program Services | 5427758 | ProgramServices |
| Management And General | 331761 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 66801 | Total |
| Program Services | 39273 | ProgramServices |
| Management And General | 27528 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1185038 | Total |
| Program Services | 1123757 | ProgramServices |
| Management And General | 61281 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 492071 | Total |
| Program Services | 398689 | ProgramServices |
| Management And General | 93382 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 653278 | Total |
| Management And General | 653278 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6969 | Total |
| Management And General | 6969 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 41616 | Total |
| Management And General | 41616 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 825237 | Total |
| Program Services | 822833 | ProgramServices |
| Management And General | 2404 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 279275 | Total |
| Management And General | 279275 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 206208 | Total |
| Program Services | 108944 | ProgramServices |
| Management And General | 97264 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1196899 | Total |
| Program Services | 1079275 | ProgramServices |
| Management And General | 117624 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 597379 | Total |
| Program Services | 485968 | ProgramServices |
| Management And General | 111411 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1279959 | Total |
| Program Services | 1041247 | ProgramServices |
| Management And General | 238712 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 168287 | Total |
| Management And General | 168287 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| MEDICAL SUPPLIES | 1275518 | 1275518 | |
| EQUIPMENT REPAIR | 417663 | 407121 | 10542 |
| DUES | 12492 | 12492 | |
| LICENSES | 8309 | 8309 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 201094 | Total |
| Program Services | 55434 | ProgramServices |
| Management And General | 145660 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14909385 | Total |
| Program Services | 12274126 | ProgramServices |
| Management And General | 2635259 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3786360 | BOY |
| EOY | 4264763 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2203060 | BOY |
| EOY | 2378222 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 799234 | BOY |
| EOY | 674070 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 124355 | BOY |
| EOY | 120814 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 202184 | BOY |
| EOY | 215441 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 40101862 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 23529292 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16485891 | BOY |
| EOY | 16572570 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4209720 | BOY |
| EOY | 4897382 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10855 | BOY |
| EOY | 3306 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 187380 | BOY |
| EOY | 167836 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28009039 | BOY |
| EOY | 29294404 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1546918 | BOY |
| EOY | 1533328 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7976544 | BOY |
| EOY | 8249187 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10310000 | BOY |
| EOY | 9915000 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1695276 | BOY |
| EOY | 1521355 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6180382 | BOY |
| EOY | 6540699 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27709120 | BOY |
| EOY | 27759569 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -4466415 | BOY |
| EOY | -4100154 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4766334 | BOY |
| EOY | 5634989 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 299919 | BOY |
| EOY | 1534835 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28009039 | BOY |
| EOY | 29294404 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 549376 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 685540 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 77781 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 29084 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2990957 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 19201 | CurrentTaxYearMinus1Year |
| Current Tax Year | 104267 | CurrentTaxYear |
| Total | 3221290 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 14591295 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 15114997 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 14876900 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 15668530 | CurrentTaxYearMinus1Year |
| Current Tax Year | 15340439 | CurrentTaxYear |
| Total | 75592161 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 14669076 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 15144081 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 17867857 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 15687731 | CurrentTaxYearMinus1Year |
| Current Tax Year | 15444706 | CurrentTaxYear |
| Total | 78813451 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | 2762366 | CurrentTaxYearMinus2Years |
| Current Tax Year | 86823 | CurrentTaxYear |
| Total | 2849189 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | 2762366 | CurrentTaxYearMinus2Years |
| Current Tax Year | 86823 | CurrentTaxYear |
| Total | 2849189 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 75964262 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 189290 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 97811 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 62257 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 57361 | CurrentTaxYearMinus1Year |
| Current Tax Year | 53498 | CurrentTaxYear |
| Total | 460217 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 189290 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 97811 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 62257 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 57361 | CurrentTaxYearMinus1Year |
| Current Tax Year | 53498 | CurrentTaxYear |
| Total | 460217 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 14858366 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 15241892 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 17930114 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 15745092 | CurrentTaxYearMinus1Year |
| Current Tax Year | 15498204 | CurrentTaxYear |
| Total | 79273668 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.95830 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.95630 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00580 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.00850 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 803696 | OtherCostOrOtherBasis |
| Book Value | 803696 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 31885913 | OtherCostOrOtherBasis |
| Depreciation | 19189779 | Depreciation |
| Book Value | 12696134 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1460664 | OtherCostOrOtherBasis |
| Depreciation | 1176850 | Depreciation |
| Book Value | 283814 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1644146 | OtherCostOrOtherBasis |
| Depreciation | 1391203 | Depreciation |
| Book Value | 252943 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4307443 | OtherCostOrOtherBasis |
| Depreciation | 1771460 | Depreciation |
| Book Value | 2535983 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 16572570 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| PROVISION FOR INTEREST RATE SWAP AGREEMENT | $1,644,959 |
| DEPOSITS | $133,493 |
| REFUNDABLE FEES | $4,762,247 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 6540699 | TotalOfAmounts |
| Total Revenue | 15458761 | TotalRevenue |
| Total Expenses | 14909385 | TotalExpenses |
| Excess Or Deficit For Year | 549376 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 719915 | NetUnrealizedGLOnInvestments |
| Other | -$34,375 | OtherAmount |
| Total Adjustments | 685540 | TotalAdjustments |
| Excess Or Deficit Per FS | 1234916 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 16189057 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 719915 | NetUnrealizedGainsInvestments |
| Other Revenues | -34375 | OtherRevenues |
| Revenue Not Rptd F990 | 685540 | RevenueNotRptdF990 |
| Revenue Subtotal | 15503517 | RevenueSubtotal |
| Investment Expenses Not Included | -44756 | InvestmentExpensesNotIncluded |
| Revenue Not Rptd On Fin Stmt | -44756 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 15458761 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 14954141 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 44756 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 44756 | ExpensesNotRptdF990 |
| Expenses Subtotal | 14909385 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 14909385 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | THE CORPORATION HAS BEEN GRANTED AN EXEMPTION FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS BEEN DESIGNATED AS A PUBLICLY SUPPORTED CORPORATION (RATHER THAN A PRIVATE FOUNDATION). SIMILARLY, IT IS EXEMPT FROM THE MICHIGAN SINGLE BUSINESS TAX. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CORPORATION AND HAS CONCLUDED THAT AS OF SEPTEMBER 30, 2012, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE CORPORATION IS NOT CURRENTLY UNDER EXAMINATION BY THE INTERNAL REVENUE SERVICE OR ANY STATE OR LOCAL TAX AUTHORITIES. THE CORPORATION'S FEDERAL TAX RETURNS FOR THE YEARS ENDED PRIOR TO SEPTEMBER 30, 2009 ARE NO LONGER SUBJECT TO EXAMINATION. |
| PART XI, LINE 8 - OTHER ADJUSTMENTS: | CHANGE IN INTEREST SWAP AGREEMENT -34,375. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | CHANGE IN INTEREST RATE SWAP -34,375. | |
| PART XIII, LINE 2D - OTHER ADJUSTMENTS: | LOSS ON SALE OF ASSETS 44,756. |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ECONOMIC DEVELOPMENT CORPORATION OF THE CITY OF KALAMAZOO | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 386004627 | IssuerEIN |
| CUSIP Number | NONEAVAIL | CUSIPNumber |
| Date Issued | 2010-12-17 | DateIssued |
| Issue Price | 10640000 | IssuePrice |
| Description Of Purpose | REFUND BONDS 6/11/97 AND 6/8/06 | DescriptionOfPurpose |
| Defeased | 0 | Defeased |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Pool Financing | 0 | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amount Retired | 725000 | AmountRetired |
| Total Proceeds | 10640000 | TotalProceeds |
| Issuance Costs From Proceeds | 202149 | IssuanceCostsFromProceeds |
| Other Spent Proceeds | 10437851 | OtherSpentProceeds |
| Year Of Subst Completion | 1998 | YearOfSubstCompletion |
| Current Refunding | 1 | CurrentRefunding |
| Advance Refunding | 0 | AdvanceRefunding |
| Final Allocation Made | 1 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 1 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 0 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 0 | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Post Issuance Compliance Procdrs | 0 | PostIssuanceComplianceProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8038 T Filed | 0 | Form8038TFiled |
| Variable Rate Issue | 1 | VariableRateIssue |
| Hedge Identified In Books And Recds | 1 | HedgeIdentifiedInBooksAndRecds |
Name Of Hedge Provider NameOfHedgeProvider
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FIFTH THIRD BANK | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 16.400000000000 | TermOfHedge |
| Superintegrated Hedge | 0 | SuperintegratedHedge |
| Hedge Terminated | 0 | HedgeTerminated |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | 0 | GrossProceedsInvested |
| Exception To Rebate | 1 | ExceptionToRebate |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | A MANAGEMENT COMPANY IS CONTRACTED TO PROVIDE THE ORGANIZATION WITH INDIVIDUALS TO PERFORM MANAGEMENT DUTIES. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS REVIEWED BY THE ACCOUNTING DIRECTOR. AMOUNTS ARE COMPARED TO THE INTERNALLY PREPARED FINANCIAL STATEMENTS AND THE AUDITED FINANCIAL STATEMENTS. | |
| FORM 990, PART VI, SECTION B, LINE 12C | OFFICERS AND DIRECTORS ARE REQUIRED TO SIGN A NEW CONFLICT OF INTEREST STATEMENT ANNUALLY. ALL FILES ARE KEPT UP-TO-DATE BY THE ADMINISTRATIVE ASSISTANT. ANY CONFLICTS ARE REVIEWED BY THE EXECUTIVE DIRECTOR AND EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. IF A CONFLICT DOES ARISE, IT DEPENDS ON THE SITUATION, BUT IN AN EXTREME SITUATION A MEMBER MAY NEED TO RESIGN FROM THE BOARD DEPENDING ON THE COMPLEXITY. OTHERWISE THEY WOULD OBSTAIN FROM VOTING AND LEAVE THE MEETING DURING DISCUSSIONS. | |
| FRIENDSHIP VILLAGE DEFERS TO THE MANAGEMENT COMPANY'S PROCESS FOR DETERMINING EXECUTIVE COMPENSATION. | ||
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS ARE AVAILABLE UPON REQUEST. | |
| FORM 990, PART XI, LINE 5: | NET UNREALIZED GAINS ON INVESTMENTS: 719,915. CHANGE IN INTEREST SWAP AGREEMENT -34,375. TOTAL TO FORM 990, PART XI, LINE 5: 685,540. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990, PART XII, LINE 2C: | THERE HAVE BEEN NO CHANGES IN THE PROCESS SINCE PRIOR YEAR. |