CHURCH OF CHRIST ASSISTED LIVING INC: Form 990, tax year 2023
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- Organization
- CHURCH OF CHRIST ASSISTED LIVING INC (EIN 38-3483291)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-09-26
- IRS object ID
- 202432709349301528
- Schema version
- 2023v5.0
- 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 | 2024-09-26T16:25:13-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 383146599 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COLE NEWTON & DURAN CPAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 33762 SCHOOLCRAFT RD | AddressLine1Txt |
| City | LIVONIA | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48150 | 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 | 383483291 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHURCH OF CHRIST ASSISTED LIVING | BusinessNameLine1Txt |
| Business Name Line2 | INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHUR | BusinessNameControlTxt |
| Phone | 5867912470 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 23621 FIFTEEN MILE ROAD SUITE 100 | AddressLine1Txt |
| City | CLINTON TOWNSHIP | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48035 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID STEWART | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 5862857124 | PhoneNum |
| Signature | 2024-09-18 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GRETCHEN I STUART CPA | PreparerPersonNm |
| PTIN | P01345047 | PTIN |
| Phone | 7344272030 | PhoneNum |
| Preparation | 2024-09-25 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DAVID STEWART | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 23621 FIFTEEN MILE ROAD SUITE 100 | AddressLine1Txt |
| City | CLINTON TOWNSHIP | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48035 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,902,683 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.COFCCC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1999 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE FOR SENIORS OF SOUTHEASTERN MICHIGAN EXCELLENT, FAITH-BASED CARE AT EACH STAGE OF THEIR LIVES, INDEPENDENCE, ASSISTANCE, NURSING, AND IN EVERY FACET OF THEIR LIVES, PHYSICAL, SOCIAL, MENTAL AND SPIRITUAL SERVICES PROVIDED INCLUDING ROOM AND BOARD, PROVISION OF MEALS, TRANSPORTATION, ASSISTANCE WITH ACTIVITIES OF DAILY LIVING, AND PROVISION OF COMMUNITY ORIENTED GROUP ACTIVITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 99 | TotalEmployeeCnt |
| Total Volunteers | 6 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $270,546 | PYContributionsGrantsAmt |
| CY Contributions Grants | $225,165 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,039,187 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,664,224 | CYProgramServiceRevenueAmt |
| PY Investment Income | $9,626 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,408 | CYInvestmentIncomeAmt |
| PY Other Revenue | $167,924 | PYOtherRevenueAmt |
| CY Other Revenue | $11,886 | CYOtherRevenueAmt |
| PY Total Revenue | $2,487,283 | PYTotalRevenueAmt |
| CY Total Revenue | $2,902,683 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,329,008 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,421,100 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,937,080 | PYOtherExpensesAmt |
| CY Other Expenses | $2,115,965 | CYOtherExpensesAmt |
| PY Total Expenses | $3,266,088 | PYTotalExpensesAmt |
| CY Total Expenses | $3,537,065 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$778,805 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$634,382 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,147,070 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,935,153 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $14,224,409 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $14,646,874 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$9,077,339 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$9,711,721 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROVIDE FOR SENIORS OF SOUTHEASTERN MICHIGAN EXCELLENT, FAITH-BASED CARE AT EACH STAGE OF THEIR LIVES, INDEPENDENCE, ASSISTANCE, NURSING, AND IN EVERY FACET OF THEIR LIVES, PHYSICAL, SOCIAL, MENTAL AND SPIRITUAL SERVICES PROVIDED INCLUDING ROOM AND BOARD, PROVISION OF MEALS, TRANSPORTATION, ASSISTANCE WITH ACTIVITIES OF DAILY LIVING, AND PROVISION OF COMMUNITY ORIENTED GROUP ACTIVITIES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $2,864,666 | ExpenseAmt |
| Revenue | $2,664,224 | RevenueAmt |
| Desc | TO PROVIDE FOR THE SUPERVISION AND OPERATION OF AN ASSISTED LIVING FACILITY IN ACCORDANCE WITH HUD REGULATIONS AND GUIDELINES. | Desc |
| Total Program Service Expenses | $2,864,666 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | Yes (true) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 19 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 99 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (true) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID STEWART | PersonNm |
| Phone | 5862857124 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 23575 FIFTEEN MILE ROAD | AddressLine1Txt |
| City | CLINTON TOWNSHIP | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48035 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| DAVID STEWART | |||||||
| CEO | 8.00 | 32.00 | Yes (X) | $0 | $0 | $0 | |
| DEBORAH HAMPTON | |||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $108,961 | $0 | $0 | ||
| MARK WILSON | |||||||
| PRESIDENT | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| MIKE MESSIER | |||||||
| VICE PRESIDE | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| DEBBIE ARNETT | |||||||
| SECRETARY | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JOHN SWANTEK | |||||||
| TREASURER | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| LENORA HARDYFOSTER | |||||||
| BOARD MEMBER | 1.00 | 2.00 | $0 | $0 | $0 | Yes (X) | |
| TERI CARRIS | |||||||
| FORMER BOARD | 1.00 | 2.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $108,961 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| MORRISON MANAGEMENT SPECIALISTS | |||||
| PO BOX 102289 | ATLANTA | GA | 303682289 | FOOD SERVICE | $549,068 |
| DEBORAH HAMPTON | |||||
| 23314 EDSEL FORD COURT | ST CLAIR SHORES | MI | 48080 | MANAGEMENT | $108,961 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $225,165 | GovernmentGrantsAmt |
| Total Contributions | $225,165 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RESIDENT INCOME | Desc |
| Business | 531110 | BusinessCd |
| Total Revenue Column | $2,664,224 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,664,224 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,664,224 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,408 | TotalRevenueColumnAmt |
| Exclusion | $1,408 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Total Revenue Column | $11,886 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,886 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $11,886 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,902,683 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,676,110 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $1,408 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,253,157 | TotalAmt |
| Program Services | $1,073,636 | ProgramServicesAmt |
| Management And General | $179,521 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,631 | TotalAmt |
| Program Services | $49,531 | ProgramServicesAmt |
| Management And General | $5,100 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,312 | TotalAmt |
| Program Services | $91,783 | ProgramServicesAmt |
| Management And General | $21,529 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,404 | TotalAmt |
| Management And General | $55,404 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,219 | TotalAmt |
| Management And General | $21,219 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $812,198 | TotalAmt |
| Program Services | $660,343 | ProgramServicesAmt |
| Management And General | $151,855 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,934 | TotalAmt |
| Management And General | $96,934 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,569 | TotalAmt |
| Program Services | $6,047 | ProgramServicesAmt |
| Management And General | $7,522 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,092 | TotalAmt |
| Program Services | $52,157 | ProgramServicesAmt |
| Management And General | $9,935 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $615,837 | TotalAmt |
| Program Services | $572,728 | ProgramServicesAmt |
| Management And General | $43,109 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,715 | TotalAmt |
| Management And General | $1,715 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $250,991 | TotalAmt |
| Program Services | $233,422 | ProgramServicesAmt |
| Management And General | $17,569 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,557 | TotalAmt |
| Program Services | $67,007 | ProgramServicesAmt |
| Management And General | $50,550 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| PROGRAM SUPPLIES | $43,606 | $41,618 | $1,988 |
| BAD DEBTS | $9,000 | $9,000 | |
| TAXES, FEES, ASSESSMENTS | $6,332 | $6,332 | |
| MISCELLANEOUS | $6,227 | $4,110 | $2,117 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,284 | TotalAmt |
| Program Services | $3,284 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,537,065 | TotalAmt |
| Program Services | $2,864,666 | ProgramServicesAmt |
| Management And General | $672,399 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $400 | BOYAmt |
| EOY | $882 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $72,428 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,380 | BOYAmt |
| EOY | $41,898 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,255 | BOYAmt |
| EOY | $74,502 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $11,154,785 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $7,099,475 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,273,423 | BOYAmt |
| EOY | $4,055,310 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $354,773 | BOYAmt |
| EOY | $335,669 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $415,839 | BOYAmt |
| EOY | $354,464 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,147,070 | BOYAmt |
| EOY | $4,935,153 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $284,075 | BOYAmt |
| EOY | $209,549 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $250,415 | BOYAmt |
| EOY | $128,725 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $418 | BOYAmt |
| EOY | $843 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,727,510 | BOYAmt |
| EOY | $7,451,448 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,961,991 | BOYAmt |
| EOY | $6,856,309 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,224,409 | BOYAmt |
| EOY | $14,646,874 | 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 | -$9,077,339 | BOYAmt |
| EOY | -$9,711,721 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$9,077,339 | BOYAmt |
| EOY | -$9,711,721 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,147,070 | BOYAmt |
| EOY | $4,935,153 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$634,382 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
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 | $53,899 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $445 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $351,600 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $270,546 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $225,165 | CurrentTaxYearAmt |
| Total | $901,655 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,233,869 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,245,823 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,723,799 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,207,111 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,676,110 | CurrentTaxYearAmt |
| Total | $14,086,712 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,287,768 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,246,268 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,075,399 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,477,657 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,901,275 | CurrentTaxYearAmt |
| Total | $14,988,367 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $14,988,367 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $795 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $638 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $240 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,626 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,408 | CurrentTaxYearAmt |
| Total | $12,707 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $795 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $638 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $240 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,626 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,408 | CurrentTaxYearAmt |
| Total | $12,707 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $60,516 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $167,924 | CurrentTaxYearMinus1YearAmt |
| Total | $228,440 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,288,563 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,246,906 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,136,155 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,655,207 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,902,683 | CurrentTaxYearAmt |
| Total | $15,229,514 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98420 | PublicSupportCY509Pct |
| Public Support PY509 | 0.97820 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | 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 | PART III, LINE 12 | FormAndLineReferenceDesc |
| Explanation | MISCELLANOUS INCOME 228,440 | ExplanationTxt |
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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | false | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (true) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $204,003 | OtherCostOrOtherBasisAmt |
| Book Value | $204,003 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,956,347 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,335,600 | DepreciationAmt |
| Book Value | $3,620,747 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $292,415 | OtherCostOrOtherBasisAmt |
| Depreciation | $250,921 | DepreciationAmt |
| Book Value | $41,494 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,702,020 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,512,954 | DepreciationAmt |
| Book Value | $189,066 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,055,310 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (5 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| REPLACEMENT RESERVES | $245,983 |
| ESCROW AND OTHER DEPOSITS | $81,930 |
| OTHER DEPOSITS | $21,124 |
| CONSTRUCTION IN PROGRESS | $4,500 |
| RESIDENT TRUST DEPOSIT | $927 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $354,464 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CHURCH OF CHRIST HOME FOR THE AGED | Desc |
| Amt | $6,856,309 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $6,856,309 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,902,683 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $2,902,683 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $2,902,683 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,537,065 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $3,537,065 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $3,537,065 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 2, PART IV, LINE 2B | CHURCH OF CHRIST ASSISTED LIVING, INC. MAINTAINS FUNDS IN RESIDENT TRUST ACCOUNTS ON BEHALF OF RESIDENTS OF THE FACILITY. |
| SCHEDULE D, PAGE 3, PART X | THE ORGANIZATION IS A MICHIGAN NOT-FOR-PROFIT CORPORATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. THE ORGANIZATION IS REQUIRED TO FILE FORM 990 FOR EXEMPT ORGANIZATIONS. THE ORGANIZATION IS NO LONGER SUBJECT TO INTERNAL REVENUE SERVICE EXAMINATIONS FOR YEARS PRIOR TO 2020, GENERALLY THREE YEARS AFTER THEY WERE FILED. MANAGEMENT HAS EVALUATED FASB ASC 740, INCOME TAXES, AND HAS CONCLUDED IT HAS NO UNCERTAIN POSITIONS. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | TO PROVIDE FOR SENIORS OF SOUTHEASTERN MICHIGAN EXCELLENT, FAITH-BASED CARE AT EACH STAGE OF THEIR LIVES, INDEPENDENCE, ASSISTANCE, NURSING, AND IN EVERY FACET OF THEIR LIVES, PHYSICAL, SOCIAL, MENTAL AND SPIRITUAL SERVICES PROVIDED INCLUDING ROOM AND BOARD, PROVISION OF MEALS, TRANSPORTATION, ASSISTANCE WITH ACTIVITIES OF DAILY LIVING, AND PROVISION OF COMMUNITY ORIENTED GROUP ACTIVITIES. |
| FORM 990, PAGE 6, PART VI, LINE 3 | THE ORGANIZATION OUTSOURCES ITS CEO DUTIES TO CMMI SOLUTIONS LLC. CHURCH OF CHRIST HOME FOR THE AGED, A RELATED PARTY, PAID 292,533 FOR THESE SERVICES DURING THE YEAR ENDED DECEMBER 31, 2023. |
| FORM 990, PAGE 6, PART VI, LINE 11B | AFTER MANAGEMENT REVIEWS, THE 990 IS SUBMITTED TO THE BOARD FOR REVIEW PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ANNUALLY. |
| FORM 990, PAGE 6, PART VI, LINE 19 | FINANCIAL STATEMENT REPORTING FOR THIS ENTITY IS MADE TO HUD, IRS AND MMAM (MICHIGAN MULTI-FAMILY ASSET MANAGERS) FINANCIAL REPORTS AND OTHER RELATED DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S BUSINESS OFFICE DURING NORMAL BUSINESS HOURS. |
| FORM 990, PART IX, LINE 11G | PURCHASED SERVICES - DIETARY 549,068 0 0 PURCHASED SERVICES - OTHER 111,275 151,855 0 TOTAL 660,343 151,855 0 |
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 | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Business Name Line2DirectControllingEntityName/BusinessNameLine2Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CHURCH OF CHRIST HOME FOR THE AGED | ||||||||||||
| 23575 FIFTEEN MILE ROAD | CLINTON TOWNSIP | MI | 48035 | 381426884 | NURSING | MI | 501C3 | 10 | N/A | false | ||
| CHURCH OF CHRIST SENIOR HOUSING IN | ||||||||||||
| 23621 FIFTEEN MILE ROAD SUITE 100 | CLINTON TOWNSHIP | MI | 48035 | 260432237 | HOUSING | MI | 501C3 | 7 | false | CHURCH OF | CHRIST HOME FOR THE AGED | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (true) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
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