2026-07-15T10:56:15-05:00 2025-12-31 994625061 CRI ADVISORS LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2025-01-01 580969850 BAPTIST RETIREMENT COMMUNITIES OF GEORGIA INC BAPT 7625002021 89 HIAWASSEE PARK DRIVE HIAWASSEE GA 30546 SHANNON WATSON PRESIDENT/CEO 7625002021 2026-05-28 1 TIFFANY T ORR CPA P01559485 7703948000 2026-05-27 2025 2025-03-06 01:10:19Z IGNITE LIVING SHANNON WATSON 89 HIAWASSEE PARK DRIVE HIAWASSEE GA 30546 5645061 0 X HTTPS://IGNITELIVING.COM/ X 1966 GA TO ENRICH THE LIVES OF ACTIVE AGING ADULTS BY EMPOWERING EACH INDIVIDUAL TO FLOURISH THROUGH A HOLISTIC APPROACH OF THE DIMENSIONS OF WELLNESS WITHIN A NURTURING, CHRISTIAN ENVIRONMENT. THE ORGANIZATION PROVIDES BELOW MARKET INDEPENDENT LIVING AT OUR TWO LOCATIONS: HIAWASSEE PARK IN THE MOUNTAINS OF NORTH GEORGIA; AND PALMETTO PARK IN PALMETTO, GEORGIA. 14 13 23 15 0 0 111080 358766 5316299 4663380 149556 197523 0 0 5576935 5219669 1505 0 0 0 1898802 1923335 0 0 58758 4742050 4716510 6642357 6639845 -1065422 -1420176 35397801 34571611 5222418 5178637 30175383 29392974 TO ENRICH THE LIVES OF ACTIVE AGING ADULTS BY EMPOWERING EACH INDIVIDUAL TO FLOURISH THROUGH A HOLISTIC APPROACH OF THE DIMENSIONS OF WELLNESS WITHIN A NURTURING CHRISTIAN ENVIRONMENT. 0 0 2952552 3559778 HOUSING: THE COMMUNITIES, DBA IGNITE LIVING, PROVIDES HOUSING SERVICES TO SENIOR ADULTS.WE ARE A COMMUNITY OF LIFE AND FAITH THAT VALUES EACH INDIVIDUAL AND THEIR UNIQUE WORTH AND CONTRIBUTION THEY BRING US. WE LAUGH, PLAY, PRAY, SING, DANCE, AND BREAK BREAD TOGETHER. WE TEACH ONE ANOTHER FROM THE WELLSPRING OF OUR VAST AND VARIED LIFE JOURNEYS AS WE CONTINUE TO LEARN AND GROW. WE SHARE OUR STORIES, AND MAKE NEW MEMORIES. WE CULTIVATE OUR MINDS, STRENGTHEN OUR BODIES, AND CARE FOR OUR SOULS. WE ARE NOT JUST STAFF; WE ARE FAMILY. WE ARE NOT JUST NEIGHBORS; WE ARE FRIENDS AND PARTNERS THROUGH THIS EXTRAORDINARY PART OF OUR JOURNEY TOGETHER. 2041271 1103602 RESIDENT SERVICES: THE COMMUNITIES, DBA IGNITE LIVING, PROVIDES DINING, MINISTRIES AND OTHER SERVICES TO SENIOR ADULTS. 4993823 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 8 0 1 23 1 0 0 0 0 0 0 0 0 0 0 X 14 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 GA X X SHANNON WATSON 7625002021 89 HIAWASSEE PARK DRIVE HIAWASSEE GA 30546 REV STEPHEN AWTREY TRUSTEE 0.00 X 0 0 0 CRYSTAL BICE TRUSTEE 0.00 X 0 0 0 JUDY HAYES TRUSTEE 0.00 X 0 0 0 THOMAS HAMMOND JR TRUSTEE 0.00 X 0 0 0 REV DARREN HUGHES TRUSTEE 0.00 X 0 0 0 JEFF KEMPER TRUSTEE 0.00 X 0 0 0 REV ROBERT LOUDER TRUSTEE 0.00 X 0 0 0 ALICIA MILLER TRUSTEE 0.00 X 0 0 0 JERRY NICHOLS TRUSTEE 0.00 X 0 0 0 PAUL STEGENGA TRUSTEE 0.00 X 0 0 0 CHIP THOMPSON TRUSTEE 0.00 X 0 0 0 VERNON THORNTON TRUSTEE 0.00 X 0 0 0 TIM WILSON TRUSTEE 0.00 X 0 0 0 SHANNON WATSON PRESIDENT/CEO 40.00 X X 227612 0 19048 SHARALENE ROPER COO 40.00 X 209819 0 8610 437431 0 27658 2 0 1 0 SODEXO INC 9801 WASHINGTON BOULEVARD GAITHERSBURG MD 20878 FACILITY SERVICES PROVIDER 1789676 MAXAIR MECHANICAL 814 LIVINGSTON CT MARIETTA GA 30067 HVAC SERVICES 146575 2 15903 286893 55970 358766 RESIDENT RENTS 623990 3512141 3512141 DINING REVENUE 623990 940500 940500 TECH FEES 623990 106287 106287 OTHER PROGRAM REVENUE 900099 56815 56815 RESIDENT FEES 623990 47637 47637 4663380 266869 266869 25242 330804 25242 400150 0 -69346 -69346 -69346 5219669 4663380 0 197523 437431 166481 270950 1183017 450241 732776 66635 25360 41275 125994 47952 78042 110258 41963 68295 88282 88282 58758 58758 88459 88459 91622 91622 457827 450157 7670 113515 72698 40817 39868 39868 263088 259273 3815 1184068 1166899 17169 182599 164375 18224 PROGRAM EXPENSE - FOOD 1569766 1569766 REPAIRS AND MAINTENANCE 578658 578658 6639845 4993823 1587264 58758 161171 38865 1411286 1578575 121355 67758 40381615 13838791 27663196 26542824 25241 0 4910948 5440412 1104604 903177 35397801 34571611 413375 472239 457672 429731 3777972 3652414 573399 624253 5222418 5178637 X 24712829 23288725 5462554 6104249 30175383 29392974 35397801 34571611 -1420176 637767 0 X X 0 1 X 1 0 X X 1 GEORGIA BAPTIST CONVENTION 580566245 1 1 15903 0 1 15903 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4906778 542878 14066 5435590 4752545 166764 12531 4906778 4392818 372351 12624 4752545 5246328 -840500 13010 4392818 4946271 313986 13929 5246328 0.00000 0.99940 0.00060 0 1 1 1587277 1587277 31866504 9064543 22801961 5265250 3337156 1928094 1028352 835679 192673 634232 601413 32819 26542824 GEORGIA BAPTIST FOUNDATION ENDOWMENT FUND 5440412 F 5440412 REFUNDABLE ADVANCE 500000 SWAP INTEREST PAYABLE 124253 624253 X 5857436 637767 637767 5219669 0 5219669 6639845 0 6639845 0 6639845 PART V, LINE 4: ENDOWMENT FUNDS ARE INTENDED TO PROVIDE VARIOUS SUPPORT, THROUGH ANNUAL GRANTS AND DISTRIBUTIONS, TO MINISTRIES, AND RESIDENTS IN ACCORDANCE WITH THE DONOR'S INTENTIONS. PART X, LINE 2: UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THE COMMUNITIES ARE EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. THE COMMUNITIES HAD NO UNRELATED BUSINESS INCOME DURING THE YEARS ENDED DECEMBER 31, 2025 AND 2024. THE COMMUNITIES UTILIZE THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF DECEMBER 31, 2025 AND 2024, THE COMMUNITIES HAVE NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. X X X 0 0 0 0 0 0 0 1 0 SHANNON WATSON PRESIDENT/CEO 220649 0 6963 0 0 0 11491 0 7557 0 246660 0 0 0 SHARALENE ROPER COO 203765 0 6054 0 0 0 0 0 8610 0 218429 0 0 0 PART I, LINE 7 THE ORGANIZATION PROVIDED A NON-FIXED BONUS PAYMENT TO OFFICERS ON PART VII, SECTION A, COLUMN D, AS PERTAINING TO REPORTABLE COMPENSATION. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO THE CEO, THE COO, AND THE OUTSOURCED CPA FOR REVIEW AND COMMENT BEFORE THE FORM IS FILED. THE BOARD RECEIVES A COPY AFTER THE FILING. FORM 990, PART VI, SECTION B, LINE 12C ANNUAL REVIEWS ARE NOT SPECIFICALLY REQUIRED BY THE POLICY, BUT PERIODIC REVIEWS ARE REQUIRED. THE PRESIDENT DETERMINES BEFOREHAND IF POTENTIAL BOARD MEMBERS WOULD HAVE A CONFLICT OF INTEREST AND THEY ARE ELIMINATED FROM CONSIDERATION. FROM TIME TO TIME, SHOULD A POTENTIAL CONFLICT OF INTEREST ARISE AND EITHER BE BROUGHT TO THE ATTENTION OF THE BOARD BY A BOARD MEMBER OR THE PRESIDENT, THE BOARD SHALL CONSIDER THE MATTER AND VOTE TO EXCUSE THE MEMBER FROM VOTING ON THE TOPIC. FORM 990, PART VI, SECTION B, LINE 15 PREVAILING/COMPARATIVE MARKET COMPENSATION AMOUNTS ARE USED IN DETERMINING COMPENSATION. THE FULL BOARD VOTES ON THE COMPENSATION OF THE PRESIDENT/CEO. THE PRESIDENT/CEO RECOMMENDS COMPENSATION AMOUNTS FOR OTHER STAFF WHICH IS REVIEWED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST IN THE CORPORATE OFFICE. FORM 990, PART XII, LINE 2C: THE PROCESS THE ORGANIZATION USES FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. GEORGIA BAPTIST CONVENTION 6405 SUGARLOAF PARKWAY DULUTH GA 30097 580566245 CONVENTION OF CHURCHES GA 501(C)(3) LINE 1 N/A 0 GEORGIA BAPTIST FOUNDATION 6405 SUGARLOAF PARKWAY DULUTH GA 30097 586030046 CONVENTION OF CHURCHES GA 501(C)(3) LINE 1 N/A 0 0 0 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 1 1 GEORGIA BAPTIST CONVENTION C 15903 ACTUAL AMOUNT GEORGIA BAPTIST FOUNDATION N 5440412 FMV ASSET GEORGIA BAPTIST CONVENTION S 591964 FMV ACCOUNT GEORGIA BAPTIST CONVENTION R 54291 FMV RECEIVABLE