COMMUNITY LIVING OPTIONS INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- COMMUNITY LIVING OPTIONS INC (EIN 37-1079626)
- Tax period
- 2011-10-01 to 2012-09-30
- Filed
- 2013-06-19
- IRS object ID
- 201331709349300008
- 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 | 2013-06-19T09:03:27-05:00 | Timestamp |
| Tax Period End Date | 2012-09-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420714325 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCGLADREY LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 117 E MAIN ST STE 210 | AddressLine1 |
| City | GALESBURG | City |
| State | IL | State |
| ZIP Code | 61401 | 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 | 371079626 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMMUNITY LIVING OPTIONS INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | COMM | NameControl |
| Phone | 3093431550 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 285 SOUTH FARNHAM STREET | AddressLine1 |
| City | GALESBURG | City |
| State | IL | State |
| ZIP Code | 61401 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JOHN CROCK | Name |
| Title | PRESIDENT | Title |
| Phone | 3093431550 | Phone |
| Date Signed | 2013-05-23 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | BEN MCMAHAN | Name |
| PTIN | P00702421 | PTIN |
| Phone | 3093428026 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JOHN CROCK | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 285 SOUTH FARNHAM STREET | AddressLine1 |
| City | GALESBURG | City |
| State | IL | State |
| ZIP Code | 61401 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 36520398 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | N/A | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1979 | YearFormation |
| State Legal Domicile | IL | StateLegalDomicile |
| Activity Or Mission Description | TO PROVIDE & OPERATE LONG-TERM CARE FACILITIES FOR THE DEVELOPMENTALLY DISABLED AND THE ELDERLY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 4 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 4 | NbrIndependentVotingMembers |
| Total Nbr Employees | 665 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 26294 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 27916 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 31914736 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 33360883 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 1529266 | InvestmentIncomePriorYear |
| Investment Income Current Year | 619562 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 33470296 | TotalRevenuePriorYear |
| Total Revenue Current Year | 34008361 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 37792 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 8530 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 11255743 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 11479510 | 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 | 17902371 | OtherExpensePriorYear |
| Other Expenses Current Year | 21622335 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 29195906 | TotalExpensesPriorYear |
| Total Expenses Current Year | 33110375 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 4274390 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 897986 | RevenuesLessExpensesCY |
| Total Assets BOY | 143172852 | TotalAssetsBOY |
| Total Assets EOY | 181144673 | TotalAssetsEOY |
| Total Liabilities BOY | 70245487 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 106697162 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 72927365 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 74447511 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | THE MISSION OF THE ORGANIZATION IS ARTICULATED IN ITS ARTICLES OF INCORPORATION AS FOLLOWS:THE CORPORATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE PURPOSES AS DEFINED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. IN FURTHERANCE OF THOSE CHARITABLE PURPOSES, THE CORPORATION SHALL BE EMPOWERED TO BUILD, LEASE, ACQUIRE AND OTHERWISE OWN AND OPERATE RESIDENTIAL FACILITIES, NURSING FACILITIES AND OTHER RELATED FACILITIES AND SERVICES FOR THE ELDERLY, MENTALLY RETARDED, MENTALLY ILL, DEVELOPMENTALLY DISABLED AND OTHER LIKE CONDITIONS WITHOUT REGARD TO RACE, RELIGION, COLOR, SEX, CREED OR NATIONAL ORIGIN OF SAID PERSONS. THE CORPORATION WILL NOT ENGAGE IN THE PRACTICE OF MEDICINE NOR RENDER ANY LICENSED PROFESSIONAL SERVICES. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 30768425 | Expense |
| Grants | 8530 | Grants |
| Revenue | 33360883 | Revenue |
| Description | ALL PROGRAM SERVICES RELATE TO PROVIDING AND OPERATING LONG-TERM CARE FACILITIES AND OTHER RELATED SERVICES TO THE DEVELOPMENTALLY DISABLED AND THE ELDERLY. THE ORGANIZATION OWNS 51 FACILITIES AND OPERATES A COMBINED TOTAL OF 544 BEDS WITHIN THOSE FACILITIES. | Description |
| Total Program Service Expense | 30768425 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 1 | 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 | 1 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | 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 | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| 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 | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 1 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 1 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 1 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 87 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 665 | 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 | 4 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 4 | 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 | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | IL | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RON WILSON RFMS INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 3093431550 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 285 SOUTH FARNHAM | AddressLine1 |
| City | GALESBURG | City |
| State | IL | State |
| ZIP Code | 61401 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (6 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| JOHN CROCK | |||||||
| PRESIDENT | 2.00 | X | X | 7000 | 0 | 0 | |
| JOHN THOMPSON | |||||||
| SECRETARY | 2.00 | X | X | 7000 | 0 | 0 | |
| ROBERT MARSHALL | |||||||
| DIRECTOR | 2.00 | X | 7000 | 0 | 0 | ||
| MICHAEL WARTMAN | |||||||
| DIRECTOR | 2.00 | X | 7000 | 0 | 0 | ||
| RON WILSON RFMS INC | |||||||
| CFO | 40.00 | X | 0 | 0 | 0 | ||
| LAURA KELLY LTC SUPPORT | |||||||
| SERVICES,LLC)-DIRECTOR OF OPERATIONS | 40.00 | 0 | 0 | 0 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 28000 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | 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 |
|---|---|---|---|---|---|
| RFMS INC | |||||
| 285 SOUTH FARNHAM ST | GALESBURG | IL | 61401 | ADMINISTRATIVE SERVICES | 1177440 |
| MCGLADREY & PULLEN LLP | |||||
| 5155 PAYSPHERE CIRCLE | CHICAGO | IL | 60674 | ACCOUNTING | 394880 |
| LTC SUPPORT SERVICES LLC | |||||
| 285 SOUTH FARNHAM ST | GALESBURG | IL | 61401 | SUPPORT SERVICES | 324979 |
| A&A REMODELING AND CONSTRUCTION | |||||
| 705 WEST SYCAMORE | NEW WINDSOR | IL | 61465 | CONSTRUCTION | 158813 |
| CRAIN MILLER & WERNSMAN LTD | |||||
| 623 EAST BROADWAY | CENTRALIA | IL | 62801 | LEGAL | 115850 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 6 | NumberOfContractorsGT100K |
| All Other Contributions | 27916 | AllOtherContributions |
| Total Contributions | 27916 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| MEDICARE & MEDICAID | 623000 | 19170476 | 19170476 |
| FACILITY LEASE INCOME | 623000 | 9821293 | 9821293 |
| PRIVATE PAY RESIDENT S | 623000 | 4187076 | 4187076 |
| AID TRAINING | 623000 | 176846 | 176846 |
| OTHER INCOME | 623000 | 5192 | 5192 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 33360883 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 489263 | TotalRevenueColumn |
| Exclusion | $489,263 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2635811 | Securities |
| Other | 6525 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2512037 | Securities |
| Other | 0 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 123774 | Securities |
| Other | 6525 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 130299 | TotalRevenueColumn |
| Exclusion | $130,299 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 34008361 | TotalRevenueColumn |
| Related Or Exempt Function Income | 33360883 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $619,562 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8530 | Total |
| Program Services | 8530 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27950 | Total |
| Management And General | 27950 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9492574 | Total |
| Program Services | 9196068 | ProgramServices |
| Management And General | 296506 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 90322 | Total |
| Program Services | 87501 | ProgramServices |
| Management And General | 2821 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1135226 | Total |
| Program Services | 1099767 | ProgramServices |
| Management And General | 35459 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 733438 | Total |
| Program Services | 710529 | ProgramServices |
| Management And General | 22909 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1947308 | Total |
| Program Services | 1294762 | ProgramServices |
| Management And General | 652546 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 119233 | Total |
| Management And General | 119233 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 603250 | Total |
| Management And General | 603250 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10471 | Total |
| Management And General | 10471 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 52408 | Total |
| Program Services | 52408 | ProgramServices |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 488169 | Total |
| Program Services | 487569 | ProgramServices |
| Management And General | 600 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 119247 | Total |
| Program Services | 107322 | ProgramServices |
| Management And General | 11925 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 236565 | Total |
| Program Services | 185824 | ProgramServices |
| Management And General | 50741 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 25936 | Total |
| Program Services | 20749 | ProgramServices |
| Management And General | 5187 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1910004 | Total |
| Program Services | 1854501 | ProgramServices |
| Management And General | 55503 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 345020 | Total |
| Program Services | 331775 | ProgramServices |
| Management And General | 13245 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 158031 | Total |
| Program Services | 142228 | ProgramServices |
| Management And General | 15803 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4198363 | Total |
| Program Services | 4072412 | ProgramServices |
| Management And General | 125951 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4966885 | Total |
| Program Services | 4733836 | ProgramServices |
| Management And General | 233049 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 147840 | Total |
| Program Services | 147840 | ProgramServices |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| SUPPLIES & SMALL EQUIP. | 2573819 | 2573819 | |
| DEBT EXTINGUISH LOSS | 1978417 | 1978417 | |
| MEDICAID ASSESSMENT TAX | 1395983 | 1395983 | |
| EQUIPMENT RENT & MAINT. | 211759 | 211340 | 419 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 133627 | Total |
| Program Services | 75245 | ProgramServices |
| Management And General | 58382 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33110375 | Total |
| Program Services | 30768425 | ProgramServices |
| Management And General | 2341950 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2334299 | BOY |
| EOY | 3049072 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9071915 | BOY |
| EOY | 2726175 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4279101 | BOY |
| EOY | 11531210 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 474186 | BOY |
| EOY | 623463 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 160217689 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 33931960 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 90682010 | BOY |
| EOY | 126285729 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14433980 | BOY |
| EOY | 13724434 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 1000000 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19208131 | BOY |
| EOY | 19354135 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2689230 | BOY |
| EOY | 2850455 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 143172852 | BOY |
| EOY | 181144673 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3071107 | BOY |
| EOY | 2668302 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29000 | BOY |
| EOY | 137994 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 67145380 | BOY |
| EOY | 97120014 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 6770852 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 70245487 | BOY |
| EOY | 106697162 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 72927365 | BOY |
| EOY | 74447511 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 72927365 | BOY |
| EOY | 74447511 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 143172852 | BOY |
| EOY | 181144673 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 897986 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 622160 | 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 Consolidated | X | FinancialStatementConsolidated |
| 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 | 10704 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 14819 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 20337 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 26294 | CurrentTaxYearMinus1Year |
| Current Tax Year | 27916 | CurrentTaxYear |
| Total | 100070 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 31863930 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 32118777 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 31862221 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 31914736 | CurrentTaxYearMinus1Year |
| Current Tax Year | 33360883 | CurrentTaxYear |
| Total | 161120547 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 31874634 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 32133596 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 31882558 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 31941030 | CurrentTaxYearMinus1Year |
| Current Tax Year | 33388799 | CurrentTaxYear |
| Total | 161220617 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | 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) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 161220617 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1016833 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 479139 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 891797 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 814263 | CurrentTaxYearMinus1Year |
| Current Tax Year | 489263 | CurrentTaxYear |
| Total | 3691295 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1016833 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 479139 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 891797 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 814263 | CurrentTaxYearMinus1Year |
| Current Tax Year | 489263 | CurrentTaxYear |
| Total | 3691295 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 32891467 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 32612735 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 32774355 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 32755293 | CurrentTaxYearMinus1Year |
| Current Tax Year | 33878062 | CurrentTaxYear |
| Total | 164911912 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.97760 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.97280 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.02240 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.02720 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule C IRS990ScheduleC
Total Direct Lobbying TotalDirectLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 10471 | FilingOrganizationsTotals |
Total Lobbying Expenditures TotalLobbyingExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 10471 | FilingOrganizationsTotals |
Other Exempt Purpose Expenditures OtherExemptPurposeExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 30768425 | FilingOrganizationsTotals |
Total Exempt Purpose Expenditures TotalExemptPurposeExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 30778896 | FilingOrganizationsTotals |
Lobbying Nontaxable LobbyingNontaxableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 1000000 | FilingOrganizationsTotals |
Grassroots Nontaxable GrassrootsNontaxableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 250000 | FilingOrganizationsTotals |
Tot Lobbying Grassroot Minus Non Tx TotLobbyingGrassrootMinusNonTx
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 0 | FilingOrganizationsTotals |
Tot Lobby Expend Mns Lobbying Nontx TotLobbyExpendMnsLobbyingNontx
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 0 | FilingOrganizationsTotals |
Lobbying Nontaxable Amount2 LobbyingNontaxableAmount2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 1000000 | CurrentYearMinus3 |
| Current Year Minus2 | 1000000 | CurrentYearMinus2 |
| Current Year Minus1 | 1000000 | CurrentYearMinus1 |
| Current Year | 1000000 | CurrentYear |
| Total | 4000000 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $6,000,000 | LobbyingCeilingAmount |
Total Lobbying Expenditures2 TotalLobbyingExpenditures2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 9177 | CurrentYearMinus3 |
| Current Year Minus2 | 8289 | CurrentYearMinus2 |
| Current Year Minus1 | 9826 | CurrentYearMinus1 |
| Current Year | 10471 | CurrentYear |
| Total | 37763 | Total |
Grassroots Nontaxable Amount2 GrassrootsNontaxableAmount2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 250000 | CurrentYearMinus3 |
| Current Year Minus2 | 250000 | CurrentYearMinus2 |
| Current Year Minus1 | 250000 | CurrentYearMinus1 |
| Current Year | 250000 | CurrentYear |
| Total | 1000000 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $1,500,000 | GrassrootsCeilingAmount |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 8477652 | OtherCostOrOtherBasis |
| Book Value | 8477652 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 137194205 | OtherCostOrOtherBasis |
| Depreciation | 26398407 | Depreciation |
| Book Value | 110795798 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3125978 | OtherCostOrOtherBasis |
| Depreciation | 984928 | Depreciation |
| Book Value | 2141050 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6798559 | OtherCostOrOtherBasis |
| Depreciation | 4408848 | Depreciation |
| Book Value | 2389711 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4621295 | OtherCostOrOtherBasis |
| Depreciation | 2139777 | Depreciation |
| Book Value | 2481518 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 126285729 | TotalOfBookValueLandBuildings |
Investments Program Related InvestmentsProgramRelated (7 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| MEMBER INTEREST - LTC SUPPORT SERVICES, LLC | 10000 | C |
| STANDBY LOAN AGREEMENT RECEIVABLE FROM UNRELATED 501(C)(3) ORGANIZATIONS | 6259631 | C |
| ADVANCE RECEIVABLE FROM UNLIMITED DEVELOPMENT, INC., A SUBSIDIARY | 5498 | C |
| RENT RECEIVABLE FROM UNLIMITED DEVELOPMENT, INC., A SUBSIDIARY | 1034 | C |
| ESCROW DEPOSITS | 495556 | F |
| DEPOSITS RESTRICTED FOR REPLACEMENT | 3661214 | F |
| ADVANCE RECEIVABLE FROM KEOKUK VILLAGE CIRCLE, LTD., NFP, A SUBSIDIARY | 8921202 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Program Related | 19354135 | TotalOfBookValueProgramRelated |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| CONSTRUCTION PAYABLE | $1,523,854 |
| INVESTMENT MARGIN BORROWING ACCOUNT | $2,228,185 |
| ADVANCE PAYABLE TO UNLIMITED DEVELOPMENT, INC., A SUBSIDIARY | $3,018,813 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 6770852 | TotalOfAmounts |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X: | ReturnReference |
| Explanation | THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OR SECTION 501(C)(2) OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2008. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FLORIDA LIVING OPTIONS INC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 851 WEST LUMSDEN ROAD | AddressLine1 |
| City | BRANDON | City |
| State | FL | State |
| ZIP Code | 33511 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN Of Recipient | 364467489 | EINOfRecipient |
| IRC Section | 501(C)(3) | IRCSection |
| Amount Of Cash Grant | 6751 | AmountOfCashGrant |
| Purpose Of Grant | FORGIVEN INTERST ON DEBT | PurposeOfGrant |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 1 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 0 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: GRANT FUNDS ARE ONLY GIVEN TO ORGANIZATIONS WHO CONFIRM THE USE OF SUCH MONIES IN THE UNITED STATES. THE GRANT TO FLORIDA LIVING OPTIONS, INC. REPRESENTS FORGIVEN INTEREST ON DEBT. FLORIDA LIVING OPTIONS, INC. IS A 501(C)(3) ORGANIZATION DOING BUSINESS AND LOCATED IN THE UNITED STATES. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LTC SUPPORT SERVICES (LTC) | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | A SINGLE DIRECTOR COMMON TO BOTH CLO & LTC IS JOHN CROCK. | Relationship |
| Amount Of Transaction | 802770 | AmountOfTransaction |
| Description Of Transaction | MANAGEMENT SERVICES IN THE AMOUNT OF $802,770 ARE PROVIDED BY LTC SUPPORT SERVICES, LLC., AS DESCRIBED IN SCHEDULE O RELATIVE TO PART VI, SECTION A, LINE 3. JOHN CROCK, WHO IS A DIRECTOR OF COMMUNITY LIVING OPTIONS, INC., AND LTC SUPPORT SERVICES, LLC, RECEIVED DIRECTOR'S FEES OF $2,250 FROM LTC SUPPORT SERVICES, LLC, FOR THE FISCAL YEAR ENDING SEPTEMBER 30, 2012. | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (11 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE ORGANIZATION RECEIVES MANAGEMENT SERVICES FROM LTC SUPPORT SERVICES, LLC, AN UNRELATED COMPANY. THESE SERVICES INCLUDE OVERSIGHT, TRAINING, REGULATORY COMPLIANCE, QUALITY ASSURANCE PROGRAMS, HUMAN RESOURCE SUPPORT, MARKETING AND MAINTENANCE. COMMUNITY LIVING OPTIONS, INC., OWNS 12.5% OF LTC SUPPORT SERVICES, LLC, AND UNLIMITED DEVELOPMENT, INC., (A SUBSIDIARY OF COMMUNITY LIVING OPTIONS, INC.) OWNS 12.5% OF LTC SUPPORT SERVICES, LLC. THE REMAINING 75% OF LTC SUPPORT SERVICES, LLC, IS OWNED BY UNRELATED EXEMPT ORGANIZATIONS. THE ORGANIZATION ALSO HAS A NEGOTIATED ARMS LENGTH ADMINISTRATIVE SERVICES CONTRACT WITH RFMS, INC., AN UNRELATED COMPANY, TO OBTAIN SERVICES SUCH AS CASH MANAGEMENT, ACCOUNTING AND FINANCIAL REPORTING, PAYROLL AND EMPLOYEE BENEFITS, INFORMATION TECHNOLOGY, REGULATORY MATTERS, AND OTHER GENERAL BUSINESS AND FINANCIAL MANAGEMENT SERVICES AS REQUIRED. | |
| FORM 990, PART VI, SECTION B, LINE 11 | EACH MEMBER OF THE BOARD OF DIRECTORS RECEIVES A PAPER COPY OF FORM 990 FOR THEIR REVIEW AND COMMENT PRIOR TO ITS FILING. THE BOARD ALSO REVIEWS IN DETAIL EACH FORM 990 FILED BY THE ORGANIZATION AT ITS REGULARLY SCHEDULED BOARD MEETINGS. ON AN ANNUAL BASIS, EACH BOARD MEMBER ATTENDS A TRAINING SESSION THAT PROVIDES UPDATES ON CURRENT EXEMPT ORGANIZATION TAX COMPLIANCE MATTERS. | |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO ATTEST TO THEIR COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. THE BOARD OF DIRECTORS REVIEWS ALL COMPLETED CONFLICT OF INTEREST STATEMENTS TO DETERMINE IF ANY CONFLICTS EXIST WHICH WOULD REQUIRE RESTRICTION ON PARTICIPATION IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN ANY TRANSACTIONS INVOLVING THE ORGANIZATION. | |
| FORM 990, PART VI, SECTION C, LINE 18 | A PAPER COPY OF FORM 990 IS PROVIDED UPON REQUEST. THE ORGANIZATION'S FORM 990 IS ALSO AVAILABLE VIA THE GUIDESTAR.ORG WEBSITE AND THROUGH THE ATTORNEY GENERAL'S OFFICE OF THE STATE OF ILLINOIS. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC EXCEPT THROUGH PUBLIC FILING REQUIREMENTS. | |
| FORM 990, PART VII, SECTION A, COLUMN F: | RON WILSON IS EMPLOYED BY RFMS, INC., AN UNRELATED ORGANIZATION WHICH HAS AN ADMINISTRATIVE SERVICES CONTRACT WITH COMMUNITY LIVING OPTIONS, INC. THE TYPE OF SERVICES PROVIDED BY RFMS, INC., ARE DETAILED IN THE SCHEDULE O EXPLANATION ABOVE RELATIVE TO FORM 990, PART VI, SECTION A, LINE 3. RON WILSON IS THE CHIEF FINANCIAL OFFICER OF RFMS, INC. HIS COMPENSATION REPORTED ON HIS RFMS, INC. FORM W-2, BOX 5 FOR CALENDAR YEAR 2011 IS $174,956. RON WILSON'S COMPENSATION AMOUNT AND HOURS HAVE NOT BEEN PRORATED BASED ON TIME SPENT FOR EACH OF THE NINETEEN ORGANIZATIONS TO WHOM SERVICES ARE PROVIDED BY RFMS, INC. LAURA KELLY IS EMPLOYED BY LTC SUPPORT SERVICES, LLC, AN UNRELATED ORGANIZATION WHICH PROVIDES MANAGEMENT SERVICES TO COMMUNITY LIVING OPTIONS, INC. THE TYPE OF SERVICES PROVIDED BY LTC SUPPORT SERVICES, LLC ARE DETAILED IN THE SCHEDULE O EXPLANATION ABOVE RELATIVE TO FORM 990, PART VI, SECTION A, LINE 3. LAURA KELLY MANAGES THE OPERATIONS OF COMMUNITY LIVING OPTIONS, INC., AND OTHER DEVELOPMENTALLY DISABLED FACILITIES. HER COMPENSATION REPORTED ON HER LTC SUPPORT SERVICES, LLC FORM W-2, BOX 5 FOR CALENDAR YEAR 2011 IS $127,430. LAURA KELLY'S COMPENSATION AMOUNT AND HOURS HAVE NOT BEEN PRORATED BASED ON TIME SPENT FOR EACH OF THE THIRTEEN ORGANIZATIONS TO WHOM SERVICES ARE PROVIDED. | |
| FORM 990, PART VII, SECTION A, COLUMN B: | APPROXIMATELY ONE HALF OF THE AVERAGE HOURS PER WEEK ESTIMATED FOR EACH DIRECTOR IS DEVOTED TO RELATED ORGANIZATIONS LISTED ON SCHEDULE R. | |
| FORM 990, PART XI, LINE 5: | NET UNREALIZED GAINS ON INVESTMENTS: 622,160. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990, PART XII, LINE 2C: | THE PROCESS FOR OVERSIGHT OF THE AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. | |
| FORM 990, PART XII, LINE 2B: | THE FINANCIAL STATEMENTS OF COMMUNITY LIVING OPTIONS, INC., WERE AUDITED AS PART OF THE CONSOLIDATED FINANCIAL REPORT ISSUED FOR COMMUNITY LIVING OPTIONS, INC. AND SUBSIDIARIES. | |
| FORM 8594: | ASSETS ACQUIRED FROM EDWIN ENTERPRISES, LLC (SALE DATE 12/20/11): THE ACTUAL LEGAL PURCHASER IS ELKO RUBY VISTA, LLC - FEIN 27-2887649, A COMMUNITY LIVING OPTIONS, INC. WHOLLY OWNED, SINGLE MEMBER LLC, REPORTED AS A DISREGARDED ENTITY ON SCHEDULE R, PART I. ASSETS ACQUIRED FROM EDWIN ENTERPRISES, LLC (SALE DATE 8/1/12): THE ACTUAL LEGAL PURCHASER IS LAKELAND HIGHLANDS ROAD FACILITY, LLC - FEIN 27-5084554, A COMMUNITY LIVING OPTIONS, INC. WHOLLY OWNED, SINGLE MEMBER LLC, REPORTED AS A DISREGARDED ENTITY ON SCHEDULE R, PART I. ASSETS ACQUIRED FROM SURREY PLACE OF OCALA, LLC (SALE DATE 12/23/11): THE ACTUAL LEGAL PURCHASER IS OCALA 33RD AVENUE, LLC - FEIN 27-5109607, A COMMUNITY LIVING OPTIONS, INC. WHOLLY OWNED, SINGLE MEMBER LLC, REPORTED AS A DISREGARDED ENTITY ON SCHEDULE R, PART I. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part I Form990ScheduleRPartI (14 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Total IncomeTotalIncome | EOY AssetsEOYAssets | Direct Controlling Entity NADirectControllingEntityNA |
|---|---|---|---|---|---|---|---|---|---|
| MARION WILLIAMSON COUNTY PARKWAY LLC | |||||||||
| 285 SOUTH FARNHAM STREET | GALESBURG | IL | 61401 | 352259772 | OWNS FACILITY OPERATED BY UNLIMITED DEVELOPMENT, INC. | IL | 846795 | 10383205 | N/A |
| LEROY SOUTH BUCK LLC | |||||||||
| 285 SOUTH FARNHAM STREET | GALESBURG | IL | 61401 | 611485632 | OWNS FACILITY OPERATED BY UNLIMITED DEVELOPMENT, INC. | IL | 419073 | 4544347 | N/A |
| 2245 SEMINARY STREET LLC | |||||||||
| 285 SOUTH FARNHAM STREET | GALESBURG | IL | 61401 | 364568737 | OWNS FACILITY OPERATED BY UNLIMITED DEVELOPMENT, INC. | IL | 468748 | 4777217 | N/A |
| CENTRALIA EAST MCCORD LLC | |||||||||
| 285 SOUTH FARNHAM STREET | GALESBURG | IL | 61401 | 201313879 | OWNS FACILITY OPERATED BY UNLIMITED DEVELOPMENT, INC. | IL | 902766 | 9009592 | N/A |
| GALESBURG NORTH SEMINARY LLC | |||||||||
| 285 SOUTH FARNHAM STREET | GALESBURG | IL | 61401 | 201334252 | OWNS FACILITY OPERATED BY UNLIMITED DEVELOPMENT, INC. | IL | 806978 | 9290921 | N/A |
| PEKIN EL CAMINO LLC | |||||||||
| 285 SOUTH FARNHAM STREET | GALESBURG | IL | 61401 | 300330354 | OWNS FACILITY OPERATED BY UNLIMITED DEVELOPMENT, INC. | IL | 668240 | 7540961 | N/A |
| JERSEYVILLE NORTH STATE LLC | |||||||||
| 285 SOUTH FARNHAM STREET | GALESBURG | IL | 61401 | 383715772 | OWNS FACILITY OPERATED BY UNLIMITED DEVELOPMENT, INC. | IL | 878540 | 9444128 | N/A |
| SHELBYVILLE ROUTE 128 LLC | |||||||||
| 285 SOUTH FARNHAM STREET | GALESBURG | IL | 61401 | 201334393 | OWNS FACILITY OPERATED BY UNLIMITED DEVELOPMENT, INC. | IL | 565422 | 7056215 | N/A |
| PITTSFIELD LOWRY LLC | |||||||||
| 285 SOUTH FARNHAM STREET | GALESBURG | IL | 61401 | 201334359 | OWNS FACILITY OPERATED BY UNLIMITED DEVELOPMENT, INC. | IL | 564181 | 6298960 | N/A |
| ABINGDON WEST MARTIN LLC | |||||||||
| 285 SOUTH FARNHAM STREET | GALESBURG | IL | 61401 | 364560809 | OWNS FACILITY OPERATED BY UNLIMITED DEVELOPMENT, INC. | IL | 180000 | 1536258 | N/A |
| MARYVILLE VADALABENE LLC | |||||||||
| 285 SOUTH FARNHAM STREET | GALESBURG | IL | 61401 | 201334411 | NOT IN USE DURING FISCAL YEAR ENDING 9/30/2012 | IL | 0 | 0 | N/A |
| ELKO RUBY VISTA LLC | |||||||||
| 285 SOUTH FARNHAM STREET | GALESBURG | IL | 61401 | 272887649 | OWNS FACILITY OPERATED BY UNRELATED 501(C)(3) ORGANIZATION | NV | 785531 | 18150584 | N/A |
| OCALA 33RD AVENUE LLC | |||||||||
| 285 SOUTH FARNHAM STREET | GALESBURG | IL | 61401 | 275109607 | OWNS FACILITY OPERATED BY UNRELATED 501(C)(3) ORGANIZATION | FL | 696037 | 14116440 | N/A |
| LAKELAND HIGHLANDS ROAD FACILITY LLC | |||||||||
| 285 SOUTH FARNHAM STREET | GALESBURG | IL | 61401 | 275084554 | OWNS FACILITY OPERATED BY UNRELATED 501(C)(3) ORGANIZATION | FL | 62829 | 8568220 | N/A |
Form990 Schedule R Part II Form990ScheduleRPartII (3 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Direct Controlling Entity NADirectControllingEntityNA | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| UNLIMITED DEVELOPMENT INC | ||||||||||
| 285 SOUTH FARNHAM STREET | GALESBURG | IL | 61401 | 364094409 | OPERATES ELDERLY SKILLED NURSING,ASSISTED/INDEPNDENT LIVING FACILITIES | IL | 501(C)(3) | LINE 9 | N/A | 1 |
| KEOKUK VILLAGE CIRCLE LTD NFP | ||||||||||
| 285 SOUTH FARNHAM STREET | GALESBURG | IL | 61401 | 262341634 | ACQUIRING & HOLDING TITLE TO PROPERTY; REMITTING ALL INCOME TO 501(C)(3) | IL | 501(C)(2) | N/A | 1 | |
| RFMS INC MEDICAL BENEFIT PLAN TRUST | ||||||||||
| 285 SOUTH FARNHAM STREET | GALESBURG | IL | 61401 | 367042729 | MEDICAL, ST DISABILITY & DEATH BENEFITS FOR ELIGIBLE EMPLOYEES | IL | 501(C)(9) | N/A | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 1 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 1 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 1 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 1 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (4 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| UNLIMITED DEVELOPMENT INC | ||
| A | 8156646 | CASH TRANSACTION BASED ON FMV |
| UNLIMITED DEVELOPMENT INC | ||
| E | 3013315 | CASH TRANSACTION BASED ON FMV |
| KEOKUK VILLAGE CIRCLE LTD NFP - (A 501(C)(2) ORGANIZATION) | ||
| D | 8921202 | CASH TRANSACTION BASED ON FMV |
| RFMS INC MEDICAL BENEFIT PLAN TRUST | ||
| Q | 770980 | COST OF PREMIUMS |
Form990 Schedule R Part VII Form990ScheduleRPartVII (3 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| SCHEDULE R, PART II: | UNLIMITED DEVELOPMENT, INC. AND KEOKUK VILLAGE CIRCLE, LTD., NFP, ARE SUBSIDIARIES OF COMMUNITY LIVING OPTIONS, INC. |
| SCHEDULE R, PART V, LINE 1A: | ALL AMOUNTS RECEIVED FROM UNLIMITED DEVELOPMENT, INC. AND KEOKUK VILLAGE CIRCLE, LTD., NFP, ARE RELATED TO THE ORGANIZATION'S EXEMPT PURPOSE. UNLIMITED DEVELOPMENT, INC., A 501(C)(3) SUBSIDIARY OF COMMUNITY LIVING OPTIONS, INC., FILES A SEPERATE FORM 990 AND REPORTED THESE ITEMS AS PROGRAM-RELATED EXPENSES ACCORDINGLY. KEOKUK VILLAGE CIRCLE, LTD., NFP, A 501(C)(2) SUBSIDIARY OF COMMUNITY LIVING OPTIONS, INC., FILES A SEPERATE FORM 990 AND REPORTED THESE ITEMS AS PROGRAM-RELATED EXPENSES ACCORDINGLY. NEITHER UNLIMITED DEVELOPMENT, INC. OR KEOKUK VILLAGE CIRCLE, LTD., NFP, REPORT ANY UNRELATED BUSINESS TAXABLE INCOME ON THEIR RESPECTIVE FORM 990, AND NEITHER ENTITY IS REQUIRED TO FILE FORM 990-T. |
| SCHEDULE R, PART II AND PART V: | THE RFMS, INC. MEDICAL BENEFIT PLAN TRUST IS A SELF-INSURED BENEFIT PROGRAM FUNDED BY THE EMPLOYERS AND PARTICIPANTS WITHIN THE PLAN. PARTICIPANTS IN THE PLAN ARE CURRENT AND FORMER EMPLOYEES OF THE FOLLOWING SPONSORS: RFMS, INC., LTC SUPPORT SERVICES, LLC, COMMUNITY RESIDENTIAL CENTERS, INC., COMMUNITY LIVING OPTIONS, INC., FRANCES HOUSE, INC., UNLIMITED DEVELOPMENT, INC., KENSINGTON OF GALESBURG, INC., ACHIEVEMENT UNLIMITED, INC., CONCEPTS PLUS, INC., PINNACLE OPPORTUNITIES, INC., PIONEER CONCEPTS, INC., RESIDENTIAL ALTERNATIVES OF ILLINOIS, INC., RESIDENTIAL ALTERNATIVES OF IOWA, DESERT HEALTHCARE FACILITIES, INC., FLORIDA LIVING OPTIONS, INC., AND HIGHLAND ESTATES RESORT, LLC. NO TRUSTEE FEES OR MANAGEMENT FEES ARE PAID BY THE RFMS, INC. MEDICAL BENEFIT PLAN TRUST. THE AMOUNT OF PREMIUMS RECEIVED BY THE RFMS, INC. MEDICAL BENEFIT PLAN TRUST IS FOR THE PLAN'S FISCAL YEAR ENDING OCTOBER 31, 2012. |