OCEAN STATE ASSISTED LIVING: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: OCEAN STATE ASSISTED LIVING (EIN 05-0510787)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-08-26
IRS object ID: 202422399349301002
Schema version: 2023v5.1
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule K
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-08-26T10:29:03-05:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	872525370	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CITRIN COOPERMAN ADVISORS LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	500 EXCHANGE STREET SUITE 9-100	AddressLine1Txt
City	PROVIDENCE	CityNm
State Abbreviation	RI	StateAbbreviationCd
ZIP	02903	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	050510787	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	OCEAN STATE ASSISTED LIVING	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	OCEA	BusinessNameControlTxt
Phone	4018849099	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5 SAINT ELIZABETH WAY	AddressLine1Txt
City	EAST GREENWICH	CityNm
State Abbreviation	RI	StateAbbreviationCd
ZIP	02818	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DANIEL J HUGHES	PersonNm
Person Title	DIRECTOR OF FINANCE	PersonTitleTxt
Phone	4018849099	PhoneNum
Signature	2024-08-07	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	MICHAEL E CRISCIONE	PreparerPersonNm
PTIN	P01456801	PTIN
Phone	4014214800	PhoneNum
Preparation	2024-08-07	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-08-08 14:25:15Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	THE SEASONS EAST GREENWICH	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	DANIEL J HUGHES	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5 SAINT ELIZABETH WAY	AddressLine1Txt
City	EAST GREENWICH	CityNm
State Abbreviation	RI	StateAbbreviationCd
ZIP	02818	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$7,483,494	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	THESEASONS.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2000	FormationYr
Legal Domicile State	RI	LegalDomicileStateCd
Activity Or Mission	ASSISTED LIVING COMMUNITY AND DEMENTIA CARE RESIDENCES.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	89	TotalEmployeeCnt
Total Volunteers	6	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$117,551	PYContributionsGrantsAmt
CY Contributions Grants	$16,500	CYContributionsGrantsAmt
PY Program Service Revenue	$5,778,928	PYProgramServiceRevenueAmt
CY Program Service Revenue	$7,197,755	CYProgramServiceRevenueAmt
PY Investment Income	$140,299	PYInvestmentIncomeAmt
CY Investment Income	$152,807	CYInvestmentIncomeAmt
PY Other Revenue	-$2,237	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$6,034,541	PYTotalRevenueAmt
CY Total Revenue	$7,367,062	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	$2,330,609	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,976,474	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,720,840	PYOtherExpensesAmt
CY Other Expenses	$3,532,227	CYOtherExpensesAmt
PY Total Expenses	$6,051,449	PYTotalExpensesAmt
CY Total Expenses	$6,508,701	CYTotalExpensesAmt
PY Revenues Less Expenses	-$16,908	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$858,361	CYRevenuesLessExpensesAmt
Total Assets BOY	$16,935,095	TotalAssetsBOYAmt
Total Assets EOY	$17,728,418	TotalAssetsEOYAmt
Total Liabilities BOY	$15,327,997	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$14,865,444	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,607,098	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,862,974	NetAssetsOrFundBalancesEOYAmt
Mission	THE MISSION OF OCEAN STATE ASSISTED LIVING (OSAL) IS TO PROVIDE A BALANCE OF COMMUNITY, WELLNESS AND ASSISTED LIVING SERVICES TO INDEPENDENT AND MEMORY IMPAIRED RESIDENTS WHILE PROMOTING RESIDENT QUALITY OF LIFE, DIGNITY AND MAXIMUM INDEPENDENCE.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$6,010,126	ExpenseAmt
Revenue	$7,197,755	RevenueAmt
Desc	PROVIDING QUALITY CARE WITH 64 TRADITIONAL ASSISTED LIVING APARTMENTS AND 20 DEMENTIA CARE RESIDENCES.	Desc
Total Program Service Expenses	$6,010,126	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	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	0	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	Yes (1)	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	9	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	89	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	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	0	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	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DANIEL J HUGHES DIRECTOR OF FINANCE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4018849099	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5 SAINT ELIZABETH WAY	AddressLine1Txt
City	EAST GREENWICH	CityNm
State Abbreviation	RI	StateAbbreviationCd
ZIP	02818	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
JULIE RICHARD
PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
GEORGE MANLEY JR
VICE PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
CRAIG BUTZBACH
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
JULIE GOULET
SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0
DONALD C FORSTER
TRUSTEE	1.00	Yes (X)		$0	$0	$0
DIANE STEERE NOBLES
TRUSTEE	1.00	Yes (X)		$0	$0	$0
NICOLE PLANTE
TRUSTEE	1.00	Yes (X)		$0	$0	$0
PAUL SWANSON
TRUSTEE	1.00	Yes (X)		$0	$0	$0
VINCENT RAGOSTA
TRUSTEE	1.00	Yes (X)		$0	$0	$0
DANIEL J HUGHES
FINANCE DIRECTOR	8.00		Yes (X)	$0	$0	$0
HAIGOUHI CORRIVEAU
ADMINISTRATOR	40.00		Yes (X)	$138,240	$0	$7,613
TRISH MANCINI
DIRECTOR OF WELLNESS	40.00			$111,266	$0	$10,710	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$249,506	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$18,323	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	2	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MORRISON MANAGEMENT SPECIALISTS	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 102289	AddressLine1Txt
City	ATLANTA	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30368	ZIPCd

Field	Value	IRS element (for citing)
Services	FOOD/DINING	ServicesDesc
Compensation	$1,323,797	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$16,500	AllOtherContributionsAmt
Total Contributions	$16,500	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TENANT RENTS	623000	$6,753,857	$6,753,857
ANCILLARY SERVICES	623000	$443,898	$443,898

Field	Value	IRS element (for citing)
Total Program Service Revenue	$7,197,755	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$128,613	TotalRevenueColumnAmt
Exclusion	$128,613	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$140,626	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$116,432	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$24,194	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$24,194	TotalRevenueColumnAmt
Exclusion	$24,194	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,367,062	TotalRevenueColumnAmt
Related Or Exempt Func Income	$7,197,755	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$152,807	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$145,853	TotalAmt
Program Services	$126,718	ProgramServicesAmt
Management And General	$19,135	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,343,031	TotalAmt
Program Services	$2,035,633	ProgramServicesAmt
Management And General	$307,398	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$11,903	TotalAmt
Program Services	$10,341	ProgramServicesAmt
Management And General	$1,562	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$270,262	TotalAmt
Program Services	$234,804	ProgramServicesAmt
Management And General	$35,458	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$205,425	TotalAmt
Program Services	$178,474	ProgramServicesAmt
Management And General	$26,951	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$51,918	TotalAmt
Program Services	$51,918	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$31,239	TotalAmt
Management And General	$31,239	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$21,237	TotalAmt
Management And General	$21,237	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$1,571,668	TotalAmt
Program Services	$1,520,024	ProgramServicesAmt
Management And General	$51,644	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$46,077	TotalAmt
Program Services	$46,077	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$549	TotalAmt
Program Services	$549	ProgramServicesAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$29,014	TotalAmt
Program Services	$29,014	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$762,294	TotalAmt
Program Services	$762,294	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$13,227	TotalAmt
Program Services	$13,227	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$285,852	TotalAmt
Program Services	$285,852	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$569,093	TotalAmt
Program Services	$569,093	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$150,059	TotalAmt
Program Services	$146,108	ProgramServicesAmt
Management And General	$3,951	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$6,508,701	TotalAmt
Program Services	$6,010,126	ProgramServicesAmt
Management And General	$498,575	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,600,767	BOYAmt
EOY	$2,726,057	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$116	BOYAmt
EOY	$7,518	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$70,107	BOYAmt
EOY	$63,459	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$14,719,387	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$10,815,724	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$4,194,773	BOYAmt
EOY	$3,903,663	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$3,405,437	BOYAmt
EOY	$3,908,011	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$7,663,895	BOYAmt
EOY	$7,119,710	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$16,935,095	BOYAmt
EOY	$17,728,418	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$602,436	BOYAmt
EOY	$533,669	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$6,974,176	BOYAmt
EOY	$6,429,176	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$7,751,385	BOYAmt
EOY	$7,902,599	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$15,327,997	BOYAmt
EOY	$14,865,444	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	$1,607,098	BOYAmt
EOY	$2,862,974	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,607,098	BOYAmt
EOY	$2,862,974	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$16,935,095	BOYAmt
EOY	$17,728,418	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$858,361	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$397,515	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	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	Yes (1)	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	$4,813	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$94,568	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$976,729	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$9,061	CurrentTaxYearMinus1YearAmt
Current Tax Year	$16,500	CurrentTaxYearAmt
Total	$1,101,671	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,575,756	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,076,025	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,543,972	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,778,928	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,197,755	CurrentTaxYearAmt
Total	$28,172,436	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,580,569	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,170,593	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$5,520,701	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,787,989	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,214,255	CurrentTaxYearAmt
Total	$29,274,107	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	$29,274,107	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$70,789	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$69,005	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$85,550	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$82,448	CurrentTaxYearMinus1YearAmt
Current Tax Year	$128,613	CurrentTaxYearAmt
Total	$436,405	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$70,789	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$69,005	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$85,550	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$82,448	CurrentTaxYearMinus1YearAmt
Current Tax Year	$128,613	CurrentTaxYearAmt
Total	$436,405	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,651,358	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,239,598	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$5,606,251	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,870,437	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,342,868	CurrentTaxYearAmt
Total	$29,710,512	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.98530	PublicSupportCY509Pct
Public Support PY509	0.98630	PublicSupportPY509Pct
Investment Income CY	0.01470	InvestmentIncomeCYPct
Investment Income PY	0.01370	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$13,218,103	OtherCostOrOtherBasisAmt
Depreciation	$9,662,661	DepreciationAmt
Book Value	$3,555,442	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$274,535	OtherCostOrOtherBasisAmt
Depreciation	$106,720	DepreciationAmt
Book Value	$167,815	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$925,515	OtherCostOrOtherBasisAmt
Depreciation	$763,231	DepreciationAmt
Book Value	$162,284	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$301,234	OtherCostOrOtherBasisAmt
Depreciation	$283,112	DepreciationAmt
Book Value	$18,122	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$3,903,663	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt
DEFERRED FINANCING FEES	$56,256
DEPOSITS WITH VENDORS	$22,997
RIGHT-OF-USE ASSET	$7,040,457

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$7,119,710	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
ADVANCE DEPOSITS	$529,128
OPERATING LEASE LIABILITY	$7,373,471

Field	Value	IRS element (for citing)
Total Liability	$7,902,599	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$7,743,340	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$397,515	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$397,515	RevenueNotReportedAmt
Revenue Subtotal	$7,345,825	RevenueSubtotalAmt
Investment Expenses Not Incld	$21,237	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$21,237	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$7,367,062	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$6,487,464	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$6,487,464	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$21,237	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$21,237	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$6,508,701	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	OSAL QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. AS A NOT-FOR-PROFIT ENTITY, OSAL IS SUBJECT TO UNRELATED BUSINESS INCOME TAX ("UBIT"), IF APPLICABLE. IN ACCORDANCE WITH FASB ASC 740, INCOME TAXES, OSAL APPLIES THE MORE LIKELY THAN NOT THRESHOLD TO THE RECOGNITION AND DERECOGNITION OF TAX POSITIONS FOR ITS FINANCIAL STATEMENTS. MANAGEMENT HAS EVALUATED OSAL'S TAX POSITIONS AND HAS CONCLUDED THAT THERE WERE NO UNCERTAIN TAX POSITIONS THAT QUALIFIED FOR EITHER RECOGNITION OR DISCLOSURE IN ITS FINANCIAL STATEMENTS. OSAL FILES AN INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION.	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	RHODE ISLAND HEALTH AND EDUCATIONAL BUILDING CORP	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
CUSIP	NONEAVAIL	CUSIPNum
Bond Issued	2018-10-02	BondIssuedDt
Issue Price	$8,901,000	IssuePriceAmt
Purpose	REFUND A PRIOR ISSUE; FACILITY CONSTRUCTION	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	$2,471,824	RetiredAmt
Total Proceeds	$8,901,000	TotalProceedsAmt
Issuance Costs From Proceeds	$116,456	IssuanceCostsFromProceedsAmt
Refunding Tax Exempt Bonds	0	RefundingTaxExemptBondsInd
Refunding Taxable Bonds	Yes (1)	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	0	MgmtContractBondFincdPropInd
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	Yes (1)	ExceptionToRebateInd
No Rebate Due	0	NoRebateDueInd
Variable Rate Issue	Yes (1)	VariableRateIssueInd
Hedge Identified In Bks And Rec	0	HedgeIdentifiedInBksAndRecInd
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

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	OSAL WAS FORMED AS A NON-STOCK, NON-PROFIT CORPORATION WITH 2 CORPORATE MEMBERS: STEERE HOUSE NURSING & REHABILITATION CENTER AND SCANDINAVIAN HOME, INC., BOTH OF WHICH ARE RHODE ISLAND NON-PROFIT CORPORATIONS. THE TWO MEMBERS HAVE THE RIGHT TO PARTICIPATE IN OSAL'S GOVERNANCE.
FORM 990, PART VI, SECTION A, LINE 7A	OSAL IS GOVERNED BY A NINE-PERSON BOARD OF DIRECTORS. EACH CORPORATE MEMBER ELECTS THREE BOARD MEMBERS, WITH THE REMAINING THREE ELECTED BY THE BOARD MEMBERS OF OSAL.
FORM 990, PART VI, SECTION A, LINE 7B	OSAL'S BY-LAWS INCLUDE A LIST OF DECISIONS THAT NEED TO BE APPROVED BY THE MEMBERS.
FORM 990, PART VI, SECTION A, LINE 8B	OSAL DOES NOT HAVE ANY ACTIVE COMMITTEES.
FORM 990, PART VI, SECTION B, LINE 11B	OSAL'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990 PRIOR TO ISSUANCE.
FORM 990, PART VI, SECTION B, LINE 12C	BOARD OF DIRECTORS AND SENIOR MANAGEMENT OF OSAL ARE REQUIRED TO SUBMIT ANNUAL DISCLOSURE STATEMENTS IN ACCORDANCE WITH OSAL'S CONFLICT OF INTEREST POLICY. ANY POTENTIAL CONFLICTS OF INTEREST THAT MAY ARISE PERIODICALLY MUST BE DISCLOSED TO THE BOARD. TO ENSURE THAT THE OSAL OPERATES IN A MANNER CONSISTENT WITH ITS CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS ARE CONDUCTED.
FORM 990, PART VI, SECTION B, LINE 15A	THE ADMINISTRATOR'S COMPENSATION IS PART OF OSAL'S OVERALL BUDGET THAT IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. COMPENSATION FOR THE ADMINISTRATOR IS APPROVED BY THE BOARD OF DIRECTORS. COMPENSATION OF KEY EMPLOYEES IS APPROVED BY THE ADMINISTRATOR AND INCLUDED IN THE OPERATING BUDGET THAT IS PRESENTED TO THE BOARD OF DIRECTORS FOR APPROVAL.
FORM 990, PART VI, SECTION C, LINE 19	THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC AT OSAL'S LOCATION.
FORM 990, PART IX, LINE 11G	CONTRACTED DINING, HOUSEKEEPING AND MAINTENANCE: PROGRAM SERVICE EXPENSES 1,102,674. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,102,674. FOOD: PROGRAM SERVICE EXPENSES 362,730. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 362,730. BANK FEES AND SERV. CHARGES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 7,508. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,508. OTHER FEES: PROGRAM SERVICE EXPENSES 54,620. MANAGEMENT AND GENERAL EXPENSES 44,136. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 98,756.
FORM 990, PART XII, LINE 2C:	THERE HAVE BEEN NO CHANGES FROM THE PRIOR YEAR IN THE METHODS USED BY THE BOARD OF DIRECTORS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Controlled OrganizationControlledOrganizationInd
STEERE HOUSE NURSING & REHABILITATION CENTER
100 BORDEN STREET	PROVIDENCE	RI	02903	050258880	SKILLED NURSING FACILITY	RI	501(C)(3)	LINE 10	0
SCANDINAVIAN HOME INC
1811 BROAD STREET	CRANSTON	RI	02905	050262584	SKILLED NURSING AND ASSISTED LIVING FACILITY	RI	501(C)(3)	LINE 10	0

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd