COTTAGE GROVE PLACE: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- COTTAGE GROVE PLACE (EIN 42-1412375)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-05-15
- IRS object ID
- 201231369349303483
- Schema version
- 2011v1.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-05-15T12:04:58-05:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420946155 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HONKAMP KRUEGER & CO PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 188 | AddressLine1 |
| City | HIAWATHA | City |
| State | IA | State |
| ZIP Code | 52233 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 421412375 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COTTAGE GROVE PLACE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | COTT | NameControl |
| Phone | 3193632420 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2115 FIRST AVENUE SE | AddressLine1 |
| City | CEDAR RAPIDS | City |
| State | IA | State |
| ZIP Code | 52402 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MATTHEW CARPENTER | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 3193632420 | Phone |
| Date Signed | 2012-05-07 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DALE J LEIBFRIED CPA | Name |
| PTIN | P00139912 | PTIN |
| Phone | 3193783370 | Phone |
| Date Prepared | 2012-05-07 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | MATTHEW CARPENTER | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2115 FIRST AVENUE SE | AddressLine1 |
| City | CEDAR RAPIDS | City |
| State | IA | State |
| ZIP Code | 52402 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 11128548 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.COTTAGEGROVEPLACE.COM | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1992 | YearFormation |
| State Legal Domicile | IA | StateLegalDomicile |
| Activity Or Mission Description | TO PROVIDE HOUSING, HEALTH CARE, AND OTHER RELATED SERVICES TO RESIDENTS THROUGH THE OPERATION OF A RETIREMENT FACILITY | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 17 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 17 | NbrIndependentVotingMembers |
| Total Nbr Employees | 252 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 10443927 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 11099540 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 41427 | InvestmentIncomePriorYear |
| Investment Income Current Year | 29008 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 10485354 | TotalRevenuePriorYear |
| Total Revenue Current Year | 11128548 | 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 | 4316121 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 4473445 | 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 | 6279109 | OtherExpensePriorYear |
| Other Expenses Current Year | 6278066 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 10595230 | TotalExpensesPriorYear |
| Total Expenses Current Year | 10751511 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -109876 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 377037 | RevenuesLessExpensesCY |
| Total Assets BOY | 30447580 | TotalAssetsBOY |
| Total Assets EOY | 29870501 | TotalAssetsEOY |
| Total Liabilities BOY | 53488375 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 52584419 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -23040795 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -22713918 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO PROVIDE HOUSING, HEALTH CARE, AND OTHER RELATED SERVICES TO RESIDENTS THROUGH THE OPERATION OF A RETIREMENT FACILITY | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 5980673 | Expense |
| Revenue | 11099540 | Revenue |
| Description | THE RETIREMENT FACILITIES CONTAIN 166 INDEPENDENT LIVING UNITS, 19 ASSISTED LIVING UNITS, 40 NURSING CARE BEDS, AND 12 MEMORY CARE UNITS FOR ITS RESIDENTS. THE FACILITIES CURRENTLY HOUSE 151 RESIDENTS. | Description |
| Total Program Service Expense | 5980673 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| 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 | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | 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 | 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 | 32 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 252 | 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 | 17 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 17 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | 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 | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GREG OLBEKSON | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 3192975754 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2115 FIRST AVENUE SE | AddressLine1 |
| City | CEDAR RAPIDS | City |
| State | IA | State |
| ZIP Code | 52402 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (20 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| ROBERT A SEDLACEK | ||||||
| TRUSTEE | 1.20 | X | 0 | 0 | 0 | |
| DOUGLAS HEATH | ||||||
| TRUSTEE | 1.20 | X | 0 | 0 | 0 | |
| HAROLD G SCHAEFER | ||||||
| TRUSTEE | 1.20 | X | 0 | 0 | 0 | |
| RUSSELL H ANTHONY | ||||||
| TRUSTEE | 1.20 | X | 0 | 0 | 0 | |
| WILLIAM S ELLIOTT | ||||||
| TRUSTEE | 1.20 | X | 0 | 0 | 0 | |
| JOHN C WAGOR | ||||||
| TRUSTEE | 1.20 | X | 0 | 0 | 0 | |
| CARL E HALLBERG | ||||||
| TRUSTEE | 1.20 | X | 0 | 0 | 0 | |
| PHIL MORRIS | ||||||
| TRUSTEE | 1.20 | X | 0 | 0 | 0 | |
| KATHY TOBORG | ||||||
| TRUSTEE | 1.20 | X | 0 | 0 | 0 | |
| RALPH H PALMER | ||||||
| TRUSTEE | 1.20 | X | 0 | 0 | 0 | |
| TAD COOPER | ||||||
| TRUSTEE | 1.20 | X | 0 | 0 | 0 | |
| MARTIN DWYER | ||||||
| TRUSTEE | 1.20 | X | 0 | 0 | 0 | |
| CRYSTAL USHER | ||||||
| TRUSTEE | 1.20 | X | 0 | 0 | 0 | |
| JAN ALTORFER | ||||||
| TRUSTEE | 1.20 | X | 0 | 0 | 0 | |
| ROBERT SILBER | ||||||
| TRUSTEE | 1.20 | X | 0 | 0 | 0 | |
| JIM BURR | ||||||
| TRUSTEE | 1.20 | X | 0 | 0 | 0 | |
| DAVID BEY | ||||||
| TREASURER | 1.20 | 0 | 0 | 0 | X | |
| BILL JACOBSON | ||||||
| CHAIRMAN | 1.20 | 0 | 0 | 0 | X | |
| DICK HEFT | ||||||
| SECRETARY | 1.20 | 0 | 0 | 0 | X | |
| B D COOPER | ||||||
| VICE CHAIRMAN | 1.20 | 0 | 0 | 0 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | 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
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIFE CARE SERVICES LLC | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 LOCUST STREET SUITE 820 | AddressLine1 |
| City | DES MOINES | City |
| State | IA | State |
| ZIP Code | 50309 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | MANAGEMENT COMPANY | DescriptionOfServices |
| Compensation | 555636 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | RESIDENT SERVICES | Description |
| Business Code | 623000 | BusinessCode |
| Total Revenue Column | 11099540 | TotalRevenueColumn |
| Related Or Exempt Function Income | 11099540 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 11099540 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 29008 | TotalRevenueColumn |
| Exclusion | $29,008 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 11128548 | TotalRevenueColumn |
| Related Or Exempt Function Income | 11099540 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $29,008 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 313500 | Total |
| Program Services | 273911 | ProgramServices |
| Management And General | 39589 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3284521 | Total |
| Program Services | 2869750 | ProgramServices |
| Management And General | 414771 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 495688 | Total |
| Program Services | 419365 | ProgramServices |
| Management And General | 76323 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 379736 | Total |
| Program Services | 336057 | ProgramServices |
| Management And General | 43679 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 448997 | Total |
| Management And General | 448997 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 109602 | Total |
| Program Services | 87514 | ProgramServices |
| Management And General | 22088 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 167948 | Total |
| Management And General | 167948 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 643765 | Total |
| Program Services | 603578 | ProgramServices |
| Management And General | 40187 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 63117 | Total |
| Program Services | 46167 | ProgramServices |
| Management And General | 16950 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1690812 | Total |
| Management And General | 1690812 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1105476 | Total |
| Management And General | 1105476 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 242925 | Total |
| Program Services | 85705 | ProgramServices |
| Management And General | 157220 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| FOOD | 588509 | 588509 | |
| MEDICAL EXPENSE | 424952 | 424952 | |
| PROPERTY TAXES | 257564 | 257564 | |
| MISCELLANEOUS EXPENSE | 200436 | 1960 | 198476 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 333963 | Total |
| Program Services | 243205 | ProgramServices |
| Management And General | 90758 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10751511 | Total |
| Program Services | 5980673 | ProgramServices |
| Management And General | 4770838 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 715064 | BOY |
| EOY | 640937 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 264975 | BOY |
| EOY | 263653 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23060 | BOY |
| EOY | 20012 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 115187 | BOY |
| EOY | 110018 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 37220323 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 13008590 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24742970 | BOY |
| EOY | 24211733 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4586324 | BOY |
| EOY | 4624148 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30447580 | BOY |
| EOY | 29870501 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1944612 | BOY |
| EOY | 2340510 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10071820 | BOY |
| EOY | 10414193 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29207994 | BOY |
| EOY | 28306108 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12263949 | BOY |
| EOY | 11523608 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 53488375 | BOY |
| EOY | 52584419 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -23040795 | BOY |
| EOY | -22713918 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -23040795 | BOY |
| EOY | -22713918 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30447580 | BOY |
| EOY | 29870501 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 377037 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -50160 | 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 |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 9508572 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 10421187 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 10500854 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 10443927 | CurrentTaxYearMinus1Year |
| Current Tax Year | 11099540 | CurrentTaxYear |
| Total | 51974080 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 9508572 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 10421187 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 10500854 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 10443927 | CurrentTaxYearMinus1Year |
| Current Tax Year | 11099540 | CurrentTaxYear |
| Total | 51974080 | 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 | 51974080 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 203827 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 106849 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 61226 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 41427 | CurrentTaxYearMinus1Year |
| Current Tax Year | 29008 | CurrentTaxYear |
| Total | 442337 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 203827 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 106849 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 61226 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 41427 | CurrentTaxYearMinus1Year |
| Current Tax Year | 29008 | CurrentTaxYear |
| Total | 442337 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 9712399 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 10528036 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 10562080 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 10485354 | CurrentTaxYearMinus1Year |
| Current Tax Year | 11128548 | CurrentTaxYear |
| Total | 52416417 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.99160 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.98860 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00840 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.01140 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4016275 | OtherCostOrOtherBasis |
| Book Value | 4016275 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 27808427 | OtherCostOrOtherBasis |
| Depreciation | 9679108 | Depreciation |
| Book Value | 18129319 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2681028 | OtherCostOrOtherBasis |
| Depreciation | 1083478 | Depreciation |
| Book Value | 1597550 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 257997 | OtherCostOrOtherBasis |
| Depreciation | 202343 | Depreciation |
| Book Value | 55654 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2456596 | OtherCostOrOtherBasis |
| Depreciation | 2043661 | Depreciation |
| Book Value | 412935 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 24211733 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (5 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| ASSETS LIMITED AS TO USE | 3181765 |
| DEFERRED FINANCING EXPENSES | 524855 |
| CASH SURRENDER VALUE OF LIFE INSURANCE | 393523 |
| BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUST | 330447 |
| ORGANIZATIONAL COSTS, NET | 193558 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 4624148 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| REFUNDABLE ENTRANCE FEES | $11,379,175 |
| DEPOSITS | $98,239 |
| CAPITAL LEASES | $46,194 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 11523608 | TotalOfAmounts |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CITY OF CEDAR RAPIDS IOWA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 426004336 | IssuerEIN |
| CUSIP Number | 0150571AJ | CUSIPNumber |
| Date Issued | 2004-03-01 | DateIssued |
| Issue Price | 5310000 | IssuePrice |
| Description Of Purpose | COSTS OF 2004 PROJECT-HEALTH CENTER | 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) |
|---|---|---|
| Total Proceeds | 5310000 | TotalProceeds |
| Issuance Costs From Proceeds | 219785 | IssuanceCostsFromProceeds |
| Capital Expenditures | 5090215 | CapitalExpenditures |
| Year Of Subst Completion | 2004 | YearOfSubstCompletion |
| Current Refunding | 0 | 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 | 1 | PostIssuanceComplianceProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8038 T Filed | 1 | Form8038TFiled |
| Variable Rate Issue | 0 | VariableRateIssue |
| Hedge Identified In Books And Recds | 0 | HedgeIdentifiedInBooksAndRecds |
| 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 2 | B D COOPER (VICE CHAIRMAN) IS THE FATHER OF TAD COOPER (TRUSTEE). | |
| FORM 990, PART VI, SECTION A, LINE 3 | MANAGEMENT DUTIES FOR THE ORGANIZATION ARE HANDLED BY THE MANAGEMENT COMPANY - LIFE CARE SERVICES LLC. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE ORGANIZATION'S FORM 990 IS REVIEWED BY THE BOARD AND THE EXECUTIVE DIRECTOR. | |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS ARE REQUIRED TO DISCLOSE EVERY YEAR POTENTIAL CONFLICTS WITH BUSINESSES THEY ARE ASSOCIATED WITH. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. | |
| FORM 990, PART XI, LINE 5: | UNREALIZED LOSS ON INVESTMENTS -22,515. INCREASE IN CASH SURRENDER VALUE OF LIFE INSURANCE -27,645. TOTAL TO FORM 990, PART XI, LINE 5: -50,160. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990, PART XI, LINE 2C | THERE WERE NO CHANGES IN THE PROCEDURES FOR THE OVERSIGHT OF THE AUDIT. | AUDIT COMMITTEE PROCEDURES |