WESTMINSTER VILLAGE GREENWOOD INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- WESTMINSTER VILLAGE GREENWOOD INC (EIN 35-1516199)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-03-18
- IRS object ID
- 202520779349300702
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-03-18T07:22:20-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 351178661 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BLUE & CO LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 N MERIDIAN STREET SUITE 200 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 351516199 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WESTMINSTER VILLAGE GREENWOOD INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WEST | BusinessNameControlTxt |
| Phone | 3178812591 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 295 VILLAGE LANE | AddressLine1Txt |
| City | GREENWOOD | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46143 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JORDAN MORROW | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 3178812591 | PhoneNum |
| Signature | 2025-03-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TYLER K GREENE CPA | PreparerPersonNm |
| PTIN | P00057872 | PTIN |
| Phone | 3176334705 | PhoneNum |
| Preparation | 2025-03-17 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GREENWOOD VILLAGE SOUTH | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JORDAN MORROW | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 295 VILLAGE LANE | AddressLine1Txt |
| City | GREENWOOD | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46143 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $35,607,765 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.GREENWOODVILLAGESOUTH.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1981 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | TO OPERATE A LONG-TERM CARE AND RETIREMENT FACILITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 496 | TotalEmployeeCnt |
| Total Volunteers | 9 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $46,024 | PYContributionsGrantsAmt |
| CY Contributions Grants | $16,954 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $31,197,409 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $32,751,827 | CYProgramServiceRevenueAmt |
| PY Investment Income | $329,759 | PYInvestmentIncomeAmt |
| CY Investment Income | $806,840 | CYInvestmentIncomeAmt |
| PY Other Revenue | $14,663 | PYOtherRevenueAmt |
| CY Other Revenue | $208,639 | CYOtherRevenueAmt |
| PY Total Revenue | $31,587,855 | PYTotalRevenueAmt |
| CY Total Revenue | $33,784,260 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $15,663,575 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $17,150,395 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,813 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $13,824,130 | PYOtherExpensesAmt |
| CY Other Expenses | $14,341,619 | CYOtherExpensesAmt |
| PY Total Expenses | $29,487,705 | PYTotalExpensesAmt |
| CY Total Expenses | $31,492,014 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,100,150 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,292,246 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $66,482,467 | TotalAssetsBOYAmt |
| Total Assets EOY | $72,418,787 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $57,062,993 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $60,057,688 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,419,474 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $12,361,099 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO OPERATE A LONG-TERM CARE AND RETIREMENT FACILITY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $21,931,741 | ExpenseAmt |
| Revenue | $32,757,827 | RevenueAmt |
| Desc | THE PRIMARY BUSINESS ACTIVITY IS TO OPERATE A LONG TERM CARE AND RETIREMENT FACILITY, PROVIDING HOUSING FOR THE AGED IN APARTMENTS AND COTTAGES, ASSISTED LIVING CARE THROUGH ITS LICENSED RESIDENTIAL CARE FACILITY, AND HEALTH CARE THROUGH ITS HEALTH CARE FACILITY IN GREENWOOD, INDIANA. THE ORGANIZATION INCLUDES 179 INDEPENDENT-LIVING APARTMENTS, 76 INDEPENDENT-LIVING COTTAGES, 45 ASSISTED-LIVING APARTMENTS, AND A 131-BED HEALTH CARE CENTER THAT PROVIDES BOTH SKILLED AND IMMEDIATE CARE. WESTMINSTER VILLAGE GREENWOOD, INC. PROVIDES THE BENEFITS OF BENEVOLENT CARE TO ITS RESIDENTS, IN WHICH THE ORGANIZATION WILL SUBSIDIZE THE COST OF CARE FOR THE REMAINDER OF THE RESIDENT'S LIFE SHOULD A RESIDENT OUTLIVE THEIR FINANCIAL RESOURCES. | Desc |
| Total Program Service Expenses | $21,931,741 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 86 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 496 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PAUL PFAFF | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3178654654 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 295 VILLAGE LANE | AddressLine1Txt |
| City | GREENWOOD | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46143 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| DANIEL H WAGNER CPA | ||||||||
| PRESIDENT | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MICHAEL TAPP | ||||||||
| VICE PRESIDENT | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| LINDA GIBSON | ||||||||
| SECRETARY | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DAN CALLON | ||||||||
| TREASURER | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JERRY CRIPPS RA | ||||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| PHILLIP C GETTUM | ||||||||
| DIRECTOR - PARTIAL TERM | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| KEVIN HOOVER | ||||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ELLEN NORCROSS JOHNSON BSN RN | ||||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| STEVE POWELL | ||||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JEFFREY COLVIN | ||||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JORDAN MORROW | ||||||||
| EXECUTIVE DIRECTOR | 40.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| KAREN EICKMAN | ||||||||
| MARKETING DIRECTOR | 40.00 | 0.00 | $190,848 | $0 | $27,170 | Yes (X) | ||
| ALEXA ULREY | ||||||||
| DIRECTOR OF NURSING | 40.00 | 0.00 | $148,086 | $0 | $7,862 | Yes (X) | ||
| DIANA BUTCHER | ||||||||
| MDS COORDINATOR | 40.00 | 0.00 | $116,940 | $0 | $3,420 | Yes (X) | ||
| JANE NJOROGE | ||||||||
| LICENSED RN | 40.00 | 0.00 | $114,057 | $0 | $21,380 | Yes (X) | ||
| PAUL PFAFF | ||||||||
| ACCOUNTING AND FINANCE DIRECTOR | 40.00 | 0.00 | $107,802 | $0 | $16,125 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $677,733 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $75,957 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| LIFE CARE COMPANIES LLC | |||||
| 400 LOCUST STREET STE 820 | DES MOINES | IA | 50309 | MANAGEMENT SERVICES | $2,335,688 |
| SELECT REHABILITATION INC | |||||
| PO BOX 71985 | CHICAGO | IL | 60694 | THERAPY SERVICES | $1,415,174 |
| AG ARCHITECTURE | |||||
| 1414 UNDERWOOD AVE STE 301 | WAUWATOSA | WI | 53213 | ARCHITECTIRE SERVICES | $895,319 |
| GORDON FOOD SERVICE | |||||
| PO BOX 1787 | GRAND RAPIDS | MI | 49501 | FOOD SERVICES | $763,144 |
| MEYER NAJEM CONSTRUCTION LLC | |||||
| 11787 LANTER ROAD SUITE | FISHERS | IN | 46038 | CONSTRUCTION SERVICES | $564,620 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 26 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $16,954 | AllOtherContributionsAmt |
| Total Contributions | $16,954 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MANAGEMENT SERVICES RE | 623000 | $20,086,006 | $20,086,006 |
| NET PATIENT AND RESIDE | 623000 | $9,352,909 | $9,352,909 |
| LIFE OCCUPANCY FEES | 623000 | $2,718,732 | $2,718,732 |
| RESIDENT SERVICES | 623000 | $318,194 | $318,194 |
| RENTAL FEES | 623000 | $275,986 | $275,986 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $32,751,827 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $588,049 | TotalRevenueColumnAmt |
| Exclusion | $588,049 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,000 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,000 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,788,472 | SecuritiesAmt |
| Other | $253,824 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,632,680 | SecuritiesAmt |
| Other | $190,825 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $155,792 | SecuritiesAmt |
| Other | $62,999 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $218,791 | TotalRevenueColumnAmt |
| Exclusion | $218,791 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $202,639 | TotalRevenueColumnAmt |
| Exclusion | $202,639 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $202,639 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $33,784,260 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $32,757,827 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,009,479 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,722,314 | TotalAmt |
| Program Services | $11,534,841 | ProgramServicesAmt |
| Management And General | $3,187,473 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $125,900 | TotalAmt |
| Program Services | $85,146 | ProgramServicesAmt |
| Management And General | $40,754 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,299,436 | TotalAmt |
| Program Services | $878,809 | ProgramServicesAmt |
| Management And General | $420,627 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,002,745 | TotalAmt |
| Program Services | $678,157 | ProgramServicesAmt |
| Management And General | $324,588 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,016,548 | TotalAmt |
| Program Services | $686,152 | ProgramServicesAmt |
| Management And General | $330,396 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,097 | TotalAmt |
| Program Services | $16,360 | ProgramServicesAmt |
| Management And General | $9,737 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,211 | TotalAmt |
| Program Services | $35,866 | ProgramServicesAmt |
| Management And General | $21,345 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,748,948 | TotalAmt |
| Program Services | $1,096,419 | ProgramServicesAmt |
| Management And General | $652,529 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $307,175 | TotalAmt |
| Program Services | $305,362 | ProgramServicesAmt |
| Fundraising | $1,813 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,666,992 | TotalAmt |
| Program Services | $1,302,485 | ProgramServicesAmt |
| Management And General | $364,507 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,993,103 | TotalAmt |
| Program Services | $1,334,708 | ProgramServicesAmt |
| Management And General | $658,395 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,257 | TotalAmt |
| Program Services | $16,477 | ProgramServicesAmt |
| Management And General | $27,780 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,034 | TotalAmt |
| Program Services | $17,884 | ProgramServicesAmt |
| Management And General | $30,150 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,099,053 | TotalAmt |
| Program Services | $736,365 | ProgramServicesAmt |
| Management And General | $362,688 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,272,081 | TotalAmt |
| Program Services | $1,123,598 | ProgramServicesAmt |
| Management And General | $2,148,483 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $394,551 | TotalAmt |
| Program Services | $264,349 | ProgramServicesAmt |
| Management And General | $130,202 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| FOOD | $1,400,296 | $1,346,943 | $53,353 |
| OTHER EXPENSES | $1,234,823 | $459,739 | $775,084 |
| DUES & SUBSCRIPTIONS | $32,450 | $12,081 | $20,369 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,492,014 | TotalAmt |
| Program Services | $21,931,741 | ProgramServicesAmt |
| Management And General | $9,558,460 | ManagementAndGeneralAmt |
| Fundraising | $1,813 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,367,091 | BOYAmt |
| EOY | $5,989,091 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,695,483 | BOYAmt |
| EOY | $10,904,195 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $262,220 | BOYAmt |
| EOY | $45,212 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,518 | BOYAmt |
| EOY | $107,253 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $98,070 | BOYAmt |
| EOY | $129,889 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $89,732,770 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $47,388,592 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,428,643 | BOYAmt |
| EOY | $42,344,178 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,564,676 | BOYAmt |
| EOY | $8,594,296 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $260,632 | BOYAmt |
| EOY | $286,256 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,685,134 | BOYAmt |
| EOY | $4,018,417 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,482,467 | BOYAmt |
| EOY | $72,418,787 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,602,579 | BOYAmt |
| EOY | $1,609,417 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,233,849 | BOYAmt |
| EOY | $21,613,075 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,772,388 | BOYAmt |
| EOY | $25,055,677 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,454,177 | BOYAmt |
| EOY | $11,779,519 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,062,993 | BOYAmt |
| EOY | $60,057,688 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,419,474 | BOYAmt |
| EOY | $12,361,099 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,419,474 | BOYAmt |
| EOY | $12,361,099 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,482,467 | BOYAmt |
| EOY | $72,418,787 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,292,246 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $638,152 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $11,227 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $58,906 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,163 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,498,322 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $46,024 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $16,954 | CurrentTaxYearAmt |
| Total | $2,626,369 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $26,248,876 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $28,063,363 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $28,207,074 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $31,197,409 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $32,750,897 | CurrentTaxYearAmt |
| Total | $146,467,619 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $26,307,782 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $28,069,526 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $30,705,396 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $31,243,433 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $32,767,851 | CurrentTaxYearAmt |
| Total | $149,093,988 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $149,093,988 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $227,952 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $164,801 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $211,961 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $316,890 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $594,049 | CurrentTaxYearAmt |
| Total | $1,515,653 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $227,952 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $164,801 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $211,961 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $316,890 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $594,049 | CurrentTaxYearAmt |
| Total | $1,515,653 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $199,675 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,933 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $207,270 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,663 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | -$112,692 | CurrentTaxYearAmt |
| Total | $313,849 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $26,735,409 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $28,245,260 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $31,124,627 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $31,568,986 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $33,249,208 | CurrentTaxYearAmt |
| Total | $150,923,490 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98790 | PublicSupportCY509Pct |
| Public Support PY509 | 0.98820 | PublicSupportPY509Pct |
| Investment Income CY | 0.01000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00760 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | OTHER INCOME - 2019 AMOUNT: $ 199,675. 2020 AMOUNT: $ 10,933. 2021 AMOUNT: $ 207,270. 2022 AMOUNT: $ 8,663. 2023 AMOUNT: $ -112,692. | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,332,581 | OtherCostOrOtherBasisAmt |
| Book Value | $1,332,581 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $71,535,193 | OtherCostOrOtherBasisAmt |
| Depreciation | $40,896,111 | DepreciationAmt |
| Book Value | $30,639,082 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,919,649 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,184,780 | DepreciationAmt |
| Book Value | $2,734,869 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,894,480 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,307,701 | DepreciationAmt |
| Book Value | $1,586,779 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,050,867 | OtherCostOrOtherBasisAmt |
| Book Value | $6,050,867 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $42,344,178 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| OTHER RECEIVABLES | $1,893,012 |
| DERIVATIVE ASSET | $2,125,405 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $4,018,417 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| APPLICANT/TENANT DEPOSIT LIABILITY | $11,778,172 |
| OTHER CURRENT LIABILITIES | $1,347 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $11,779,519 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $34,118,302 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $638,152 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $11,227 | OtherRevenueAmt |
| Revenue Not Reported | $649,379 | RevenueNotReportedAmt |
| Revenue Subtotal | $33,468,923 | RevenueSubtotalAmt |
| Other Revenues Not Included | $315,337 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $315,337 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $33,784,260 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $31,176,677 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $31,176,677 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $315,337 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $315,337 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $31,492,014 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE VILLAGE AND RECOGNIZE A TAX LIABILITY IF THE VILLAGE HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE VILLAGE, AND HAS CONCLUDED THAT AS OF JUNE 30, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE VILLAGE IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | UNREALIZED GAIN ON DERIVATIVE INSTRUMENT 11,227. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | EXPENSES RECLASSED FROM INCOME 315,337. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | EXPENSES RECLASSED FROM INCOME 315,337. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| KAREN EICKMAN | ||||||||||||||
| MARKETING DIRECTOR | $71,985 | $0 | $118,863 | $0 | $0 | $0 | $6,129 | $0 | $21,041 | $0 | $218,018 | $0 | $0 | $0 |
| ALEXA ULREY | ||||||||||||||
| DIRECTOR OF NURSING | $133,937 | $0 | $14,149 | $0 | $0 | $0 | $4,520 | $0 | $3,342 | $0 | $155,948 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM 990, PART VII, SECTION A, LINE 5 | FormAndLineReferenceDesc |
| Explanation | LIFE CARE SERVICES, LLC HAS BEEN ENGAGED TO MANAGE THE VILLAGE'S OPERATIONS OF THE FACILITY SINCE DECEMBER 1981. THE VILLAGE'S MANAGEMENT FEE PAID TO LIFE CARE SERVICES IS LISTED ON PART VII, SECTION B. INDEPENDENT CONTRACTORS. THE FEE PAID IS A FIXED MONTHLY AMOUNT PLUS INCENTIVE FEES EARNED FOR THE ACHIEVEMENT OF CERTAIN GOALS. THE EXECUTIVE DIRECTOR (LISTED AS AN OFFICER ON PART VII, SECTION A) AND THE ADMINISTRATOR (NON-OFFICER EMPLOYEE) ARE EMPLOYED BY THE UNRELATED THIRD PARTY MANAGEMENT COMPANY, LIFE CARE SERVICES, WHICH PAYS THE COMPENSATION FOR THESE TWO POSITIONS. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INDIANA FINANCE AUTHORITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 351602316 | BondIssuerEIN |
| Bond Issued | 2021-02-25 | BondIssuedDt |
| Issue Price | $27,713,011 | IssuePriceAmt |
| Purpose | SEE PART VI BELOW | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $2,657,334 | RetiredAmt |
| Total Proceeds | $27,713,011 | TotalProceedsAmt |
| Other Spent Proceeds | $27,713,011 | OtherSpentProceedsAmt |
| Substantial Completion | 2012 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | Yes (1) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | Yes (1) | MgmtContractBondFincdPropInd |
| Engage Bond Counsel Contracts | Yes (1) | EngageBondCounselContractsInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | Yes (1) | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | Yes (1) | HedgeIdentifiedInBksAndRecInd |
Hedge Provider Name HedgeProviderName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEE PART VI BELOW | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 10.000000000000 | TermOfHedgePct |
| Superintegrated Hedge | 0 | SuperintegratedHedgeInd |
| Hedge Terminated | 0 | HedgeTerminatedInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| DATE REBATE COMPUTATION PERFORMED | ISSUER NAME: INDIANA FINANCE AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 09/16/2015 |
| PART I, LINE A, COLUMN F: | THE 2021 BONDS WERE ORIGINALLY USED FOR THE CURRENT REFUNDING OF SERIES 2012 BONDS ISSUED ON DECEMBER 20, 2012. THE 2012 BONDS WERE ISSUED TO REFUND 1998 AND 2011 BONDS, ALONG WITH PAYING FOR A PORTION OF THE CONSTS OF CONSTRUCTING, RENOVATING, OR EQUIPPING A CONTINUING CARE RETIREMENT COMMUNITY. |
| PART IV, LINE 4A: | THE HUNTINGTON NATIONAL BANK |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | LIFE CARE SERVICES, LLC HAS BEEN ENGAGED TO MANAGE THE VILLAGE'S OPERATIONS OF THE FACILITY SINCE DECEMBER 1981. THE VILLAGE'S MANAGEMENT FEE PAID TO LIFE CARE SERVICES IS LISTED ON PART VII, SECTION B. INDEPENDENT CONTRACTORS. THE FEE PAID IS A FIXED MONTHLY AMOUNT PLUS INCENTIVE FEES EARNED FOR THE ACHIEVEMENT OF CERTAIN GOALS. THE EXECUTIVE DIRECTOR (LISTED AS AN OFFICER ON PART VII, SECTION A) AND THE ADMINISTRATOR (NON-OFFICER EMPLOYEE) ARE EMPLOYED BY THE UNRELATED THIRD PARTY MANAGEMENT COMPANY, LIFE CARE SERVICES, WHICH PAYS THE COMPENSATION FOR THESE TWO POSITIONS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE PROCESS OF REVIEWING THE FORM 990 INCLUDES A DETAILED REVIEW OF THE FORM AND REQUIRED SCHEDULES BY THE ORGANIZATION'S ACCOUNTING DIRECTOR AND EXECUTIVE DIRECTOR. EACH VOTING MEMBER OF THE GOVERNING BODY RECEIVES A COPY OF THE FORM 990 INCLUDING REQUIRED SCHEDULES, AS ULTIMATELY FILED WITH THE IRS, FOR REVIEW PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, AND HAS AGREED TO COMPLY WITH THE POLICY. IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO UNVEIL ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION OF THE ORGANIZATION'S OFFICERS AND KEY EMPLOYEES IS DETERMINED BY THE UNRELATED THIRD PARTY MANAGEMENT COMPANY, LIFE CARE SERVICES, LLC. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ALL GOVERNING DOCUMENTS, POLICIES AND PROCEDURES, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | UNREAL. GAIN/LOSS ON DERIVATIVE 11,227. |
| FORM 990, PART XII, LINE 2C, OVERSIGHT OF AUDIT: | THE AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND NO PROCESSES HAVE CHANGED FROM PRIOR YEAR. |