FLORIDA PRESBYTERIAN HOMES INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- FLORIDA PRESBYTERIAN HOMES INC (EIN 59-0760207)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-10-18
- IRS object ID
- 202432929349301413
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-10-18T14:39:16-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 420 SOUTH ORANGE AVENUE SUITE 900 | AddressLine1Txt |
| City | ORLANDO | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32801 | 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 | 590760207 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FLORIDA PRESBYTERIAN HOMES INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FLOR | BusinessNameControlTxt |
| Phone | 8636885521 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 16 LAKE HUNTER DRIVE | AddressLine1Txt |
| City | LAKELAND | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33803 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HANK KEITH | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 8636885521 | PhoneNum |
| Signature | 2024-10-15 | 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 | AMY CHAPMAN | PreparerPersonNm |
| PTIN | P00843460 | PTIN |
| Phone | 4078021200 | PhoneNum |
| Preparation | 2024-10-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOE XANTHOPOULOS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 16 LAKE HUNTER DRIVE | AddressLine1Txt |
| City | LAKELAND | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33803 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $36,907,810 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.FPHI.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1955 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | TO SERVE OLDER ADULTS FROM ALL FAITHS WITH HOLISTIC, COMPASSIONATE CARE (CONTINUED ON SCHEDULE O)AND SUPPORT IN MAINTAINING INDEPENDENCE AND ACHIEVING GREATER WELLNESS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 335 | TotalEmployeeCnt |
| Total Volunteers | 15 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $485,040 | PYContributionsGrantsAmt |
| CY Contributions Grants | $52,284 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $13,760,847 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $16,266,578 | CYProgramServiceRevenueAmt |
| PY Investment Income | $745,988 | PYInvestmentIncomeAmt |
| CY Investment Income | $620,187 | CYInvestmentIncomeAmt |
| PY Other Revenue | $67,303 | PYOtherRevenueAmt |
| CY Other Revenue | $48,652 | CYOtherRevenueAmt |
| PY Total Revenue | $15,059,178 | PYTotalRevenueAmt |
| CY Total Revenue | $16,987,701 | 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 | $7,014,515 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $8,212,747 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $8,603,638 | PYOtherExpensesAmt |
| CY Other Expenses | $9,882,151 | CYOtherExpensesAmt |
| PY Total Expenses | $15,618,153 | PYTotalExpensesAmt |
| CY Total Expenses | $18,094,898 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$558,975 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,107,197 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $55,952,183 | TotalAssetsBOYAmt |
| Total Assets EOY | $57,608,924 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $30,458,152 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $31,115,583 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $25,494,031 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $26,493,341 | NetAssetsOrFundBalancesEOYAmt |
| Mission | FLORIDA PRESBYTERIAN HOMES IS A NONPROFIT, LIFE PLAN COMMUNITY WHOSE MINISTRY IS TO SERVE OLDER ADULTS FROM ALL FAITHS WITH HOLISTIC, COMPASSIONATE CARE AND SUPPORT IN MAINTAINING INDEPENDENCE AND ACHIEVING GREATER WELLNESS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $14,141,467 | ExpenseAmt |
| Revenue | $16,266,578 | RevenueAmt |
| Desc | FPHI PROVIDES HOUSING, HEALTHCARE, AND RELATED SERVICES TO SENIOR ADULTS. THE COMMUNITY IS SPONSORED BY THE SYNOD OF SOUTH ATLANTIC OF THE PRESBYTERIAN CHURCH. THE COMMUNITY CONSISTS OF 115 INDEPENDENT LIVING HOMES, 62 APARTMENTS, 42 ASSISTED LIVING APARTMENTS, AND A 68-BED SKILLED NURSING FACILITY. THE ORGANIZATION OPERATES UNDER THE "CONTINUING CARE" CONCEPT IN WHICH RESIDENTS ENTER INTO AN OCCUPANCY AGREEMENT WHICH REQUIRES PAYMENT OF A ONE-TIME ENTRANCE FEE AND A MONTHLY SERVICE FEE. GENERALLY, THESE PAYMENTS ENTITLE THE RESIDENTS TO THE USE AND PRIVILEGES OF THE COMMUNITY FOR LIFE, INCLUDING NURSING SERVICES IN THE ORGANIZATION'S SKILLED NURSING FACILITY. THE OCCUPANCY AGREEMENT DOES NOT ENTITLE THE RESIDENTS TO AN INTEREST IN THE REAL ESTATE OF ANY PROPERTY OWNED BY THE ORGANIZATION. | Desc |
| Total Program Service Expenses | $14,141,467 | 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 | Yes (1) | 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 | 44 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 335 | 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 | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | 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 | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HANK KEITH | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8636885521 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 16 LAKE HUNTER DRIVE | AddressLine1Txt |
| City | LAKELAND | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33803 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 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 |
|---|---|---|---|---|---|---|---|
| MICHAEL W TAMNEY | |||||||
| CHAIRMAN | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| KATIE PIPERATA | |||||||
| VICE CHAIRMAN | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| WILLIAM CLOYD | |||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| APRIL NOVOTNY | |||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| TOM BOWLES | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MAUREEN BROWNE | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JAMES DAN LACY | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DICK HUGGINS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SCOTT LANGSTON | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| COREY MILLER | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARTHA POPE | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DON SELVEGE | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RONALD SHUCK | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PAUL SUICH | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JIM VERPLANCK | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOE XANTHOPOULOS | |||||||
| CHIEF EXECUTIVE OFFICER/ED | 40.00 | Yes (X) | $238,802 | $0 | $23,355 | ||
| DAVID LARSON | |||||||
| CHIEF FINANCIAL OFFICER (THRU 09/23) | 40.00 | Yes (X) | $134,704 | $0 | $34,179 | ||
| CHEVONNE FOSTER | |||||||
| ADMINISTRATOR | 40.00 | $138,820 | $0 | $16,669 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $512,326 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $74,203 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | 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 |
|---|---|---|---|---|---|
| TMC QUALITY CARE REHAB | |||||
| 8477 S SUNCOAST BLVD | HOMOSASSA | FL | 34446 | THERAPY SERVICES | $597,774 |
| ELLERBE CONSTRUCTION INC | |||||
| 4855 FOXRUN CIRCLE | LAKELAND | FL | 33813 | CONSTRUCTION SERVICES | $361,953 |
| SHIFTKEY LLC | |||||
| PO BOX 735913 | DALLAS | TX | 75373 | STAFFING SERVICES | $271,862 |
| DATA-TECH | |||||
| 7904 HOPI PLACE | TAMPA | FL | 33634 | IT SUPPORT SERVICES | $238,053 |
| GALE HEALTHCARE SOLUTIONS LLC | |||||
| C/O REALTIME SRVC PO BOX 4729 | WINTER PARK | FL | 32793 | STAFFING SERVICES | $231,244 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 10 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $52,284 | AllOtherContributionsAmt |
| Total Contributions | $52,284 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| HEALTH CENTER REVENUES | 623000 | $7,170,949 | $7,170,949 |
| INDEPENDENT LIVING SERVICES | 623000 | $4,383,420 | $4,383,420 |
| ASSISTED LIVING SERVICES | 623000 | $2,530,198 | $2,530,198 |
| EARNED ENTRANCE FEES | 623000 | $2,173,729 | $2,173,729 |
| ANCILLARY SERVICES | 623000 | $8,282 | $8,282 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $16,266,578 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $510,614 | TotalRevenueColumnAmt |
| Exclusion | $510,614 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $20,029,682 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $19,902,255 | SecuritiesAmt |
| Other | $17,854 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $127,427 | SecuritiesAmt |
| Other | -$17,854 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $109,573 | TotalRevenueColumnAmt |
| Exclusion | $109,573 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $48,652 | TotalRevenueColumnAmt |
| Exclusion | $48,652 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $48,652 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,987,701 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $16,266,578 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $668,839 | 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 | $431,040 | TotalAmt |
| Management And General | $431,040 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,630,916 | TotalAmt |
| Program Services | $5,804,506 | ProgramServicesAmt |
| Management And General | $826,410 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,978 | TotalAmt |
| Management And General | $49,978 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $581,183 | TotalAmt |
| Program Services | $202,709 | ProgramServicesAmt |
| Management And General | $378,474 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $519,630 | TotalAmt |
| Program Services | $433,907 | ProgramServicesAmt |
| Management And General | $85,723 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $204,217 | TotalAmt |
| Management And General | $204,217 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,875 | TotalAmt |
| Management And General | $74,875 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,880 | TotalAmt |
| Management And General | $59,880 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,828,613 | TotalAmt |
| Program Services | $1,594,558 | ProgramServicesAmt |
| Management And General | $234,055 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $123,923 | TotalAmt |
| Management And General | $123,923 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,627 | TotalAmt |
| Program Services | $26,342 | ProgramServicesAmt |
| Management And General | $37,285 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $496,117 | TotalAmt |
| Program Services | $182,159 | ProgramServicesAmt |
| Management And General | $313,958 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,911,030 | TotalAmt |
| Program Services | $1,851,386 | ProgramServicesAmt |
| Management And General | $59,644 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,970 | TotalAmt |
| Program Services | $22,915 | ProgramServicesAmt |
| Management And General | $29,055 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,620 | TotalAmt |
| Program Services | $7,199 | ProgramServicesAmt |
| Management And General | $6,421 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $688,913 | TotalAmt |
| Program Services | $688,913 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,981,798 | TotalAmt |
| Program Services | $1,534,584 | ProgramServicesAmt |
| Management And General | $447,214 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $905,359 | TotalAmt |
| Program Services | $539,847 | ProgramServicesAmt |
| Management And General | $365,512 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| FOOD COSTS | $677,660 | $677,038 | $622 |
| PROGRAM SUPPLIES | $502,290 | $502,290 | |
| DUES AND SUBSCRIPTIONS | $64,021 | $31,327 | $32,694 |
| BAD DEBT EXPENSES | $25,651 | $25,651 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $208,587 | TotalAmt |
| Program Services | $41,787 | ProgramServicesAmt |
| Management And General | $166,800 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,094,898 | TotalAmt |
| Program Services | $14,141,467 | ProgramServicesAmt |
| Management And General | $3,953,431 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,176 | BOYAmt |
| EOY | $377,188 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $294,807 | BOYAmt |
| EOY | $545,720 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $799,113 | BOYAmt |
| EOY | $803,583 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $92,358 | BOYAmt |
| EOY | $111,140 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $754,517 | BOYAmt |
| EOY | $26,642 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $65,634,172 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $33,594,687 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,909,729 | BOYAmt |
| EOY | $32,039,485 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,223,502 | BOYAmt |
| EOY | $3,048,197 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,873,981 | BOYAmt |
| EOY | $20,656,969 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,952,183 | BOYAmt |
| EOY | $57,608,924 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,361,543 | BOYAmt |
| EOY | $1,130,400 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,228,792 | BOYAmt |
| EOY | $15,467,863 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,752,013 | BOYAmt |
| EOY | $14,341,505 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,054 | BOYAmt |
| EOY | $17,557 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $87,750 | BOYAmt |
| EOY | $158,258 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,458,152 | BOYAmt |
| EOY | $31,115,583 | 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 | $12,913,779 | BOYAmt |
| EOY | $12,699,937 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,580,252 | BOYAmt |
| EOY | $13,793,404 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,494,031 | BOYAmt |
| EOY | $26,493,341 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,952,183 | BOYAmt |
| EOY | $57,608,924 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$1,107,197 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $2,135,883 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$29,376 | OtherChangesInNetAssetsAmt |
| 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 | $76,450 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,276,282 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,298,027 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $485,040 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $52,284 | CurrentTaxYearAmt |
| Total | $4,188,083 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,055,553 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14,065,041 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $14,182,830 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,760,847 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $16,266,578 | CurrentTaxYearAmt |
| Total | $73,330,849 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,132,003 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $15,341,323 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $16,480,857 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,245,887 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $16,318,862 | CurrentTaxYearAmt |
| Total | $77,518,932 | 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 | $77,518,932 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $257,899 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $408,366 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $285,597 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $347,128 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $510,614 | CurrentTaxYearAmt |
| Total | $1,809,604 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $257,899 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $408,366 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $285,597 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $347,128 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $510,614 | CurrentTaxYearAmt |
| Total | $1,809,604 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $13,360 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $48,233 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,960 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $67,303 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $48,652 | CurrentTaxYearAmt |
| Total | $181,508 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,403,262 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $15,797,922 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $16,770,414 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,660,318 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $16,878,128 | CurrentTaxYearAmt |
| Total | $79,510,044 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.97500 | PublicSupportCY509Pct |
| Public Support PY509 | 0.97440 | PublicSupportPY509Pct |
| Investment Income CY | 0.02280 | InvestmentIncomeCYPct |
| Investment Income PY | 0.02220 | 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 | MISCELLANEOUS INCOME - 2019 AMOUNT: $ 13,360. 2020 AMOUNT: $ 48,233. 2021 AMOUNT: $ 3,960. 2022 AMOUNT: $ 67,303. 2023 AMOUNT: $ 48,652. | 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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,042,864 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $721,243 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $5,764,107 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,975,852 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$932,988 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $5,042,864 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,402,974 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $572,878 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $5,975,852 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,816,329 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $586,645 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $5,402,974 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,080,279 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $736,050 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $4,816,329 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,163,208 | OtherCostOrOtherBasisAmt |
| Book Value | $2,163,208 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $50,643,546 | OtherCostOrOtherBasisAmt |
| Depreciation | $23,658,508 | DepreciationAmt |
| Book Value | $26,985,038 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,438,293 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,101,120 | DepreciationAmt |
| Book Value | $337,173 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,747,330 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,547,504 | DepreciationAmt |
| Book Value | $2,199,826 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $641,795 | OtherCostOrOtherBasisAmt |
| Depreciation | $287,555 | DepreciationAmt |
| Book Value | $354,240 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $32,039,485 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DEPOSITS | $225,206 |
| ASSETS LIMITED AS TO USE | $19,802,650 |
| INTEREST RATE SWAP ASSET | $629,113 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $20,656,969 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| RESIDENT DEPOSITS | $102,400 |
| CAPITAL LEASES | $55,858 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $158,258 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $19,665,649 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $2,135,883 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $584,091 | OtherRevenueAmt |
| Revenue Not Reported | $2,719,974 | RevenueNotReportedAmt |
| Revenue Subtotal | $16,945,675 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $59,880 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | -$17,854 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $42,026 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $16,987,701 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $18,052,872 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $17,854 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $17,854 | ExpensesNotReportedAmt |
| Expenses Subtotal | $18,035,018 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $59,880 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $59,880 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $18,094,898 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE ENDOWMENT FUNDS WERE ESTABLISHED TO PROVIDE A PERMANENT INVESTMENT TO PRODUCE INCOME TO BE USED AS A SOURCE OF FUNDING FOR BENEVOLENT ASSISTANCE FOR RESIDENTS IN ACCORDANCE WITH DONOR RESTRICTIONS. |
| PART X, LINE 2: | THE ORGANIZATION IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE IRC. THE ORGANIZATIONS INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. MANAGEMENT IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE ORGANIZATION FOLLOWS THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATIONS FINANCIAL STATEMENTS IN ACCORDANCE WITH THE INCOME TAX STANDARD. THIS STANDARD PRESCRIBES RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. AS OF DECEMBER 31, 2023 AND 2022, MANAGEMENT IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CHANGES IN VALUE OF SPLIT-INTEREST AGREEMENTS 10,279. NET ASSETS RELEASED FROM RESTRICTIONS 613,467. CHANGES IN VALUE OF INTEREST RATE SWAP LIABILITY -39,655. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | LOSS ON DISPOSAL OF ASSETS -17,854. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | LOSS ON DISPOSAL OF ASSETS 17,854. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| 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 (3 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JOE XANTHOPOULOS | ||||||||||||||
| CHIEF EXECUTIVE OFFICER/ED | $185,639 | $0 | $0 | $0 | $53,163 | $0 | $8,838 | $0 | $14,517 | $0 | $262,157 | $0 | $0 | $0 |
| DAVID LARSON | ||||||||||||||
| CHIEF FINANCIAL OFFICER (THRU 09/23) | $134,704 | $0 | $0 | $0 | $0 | $0 | $27,090 | $0 | $7,089 | $0 | $168,883 | $0 | $0 | $0 |
| CHEVONNE FOSTER | ||||||||||||||
| ADMINISTRATOR | $135,850 | $0 | $0 | $0 | $2,970 | $0 | $5,553 | $0 | $11,116 | $0 | $155,489 | $0 | $0 | $0 |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|
| POLK COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY | |||||||
| A | 591292108 | 2010-11-19 | $7,500,000 | 2010 BONDS - SEE PART VI | Yes (1) | 0 | 0 |
| POLK COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY | |||||||
| B | 591292108 | 2015-12-09 | $11,000,000 | 2015 BONDS - SEE PART VI | Yes (1) | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | Other Spent ProceedsOtherSpentProceedsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $2,629,955 | $7,500,000 | $392,850 | $150,000 | $6,957,150 | 2012 | 0 | 0 | Yes (1) | Yes (1) | |
| B | $1,282,827 | $11,000,000 | $439,000 | $216,098 | $8,865,250 | 2016 | Yes (1) | 0 | Yes (1) | Yes (1) | $1,479,652 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | Yes (1) | 0 | 0 | 0.00190 | 0.00190 | 0 | 0 | Yes (1) |
| B | 0 | Yes (1) | 0 | 0 | 0.00190 | 0.00190 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | Yes (1) | Yes (1) | 0 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | Yes (1) | Yes (1) | 0 | 0 | 0 | Yes (1) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | 0 |
| B | 0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| DATE REBATE COMPUTATION PERFORMED | ISSUER NAME: POLK COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 11/19/2020 ISSUER NAME: POLK COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 12/09/2020 |
| SCH K, PART I, LINE A, COL F | PURPOSE OF SERIES 2010 BONDS: IN NOVEMBER 2010, THE ORGANIZATION BORROWED $6,000,000 OF SERIES 2010A AND $1,500,000 OF SERIES 2010B HEALTH CARE FACILITIES REVENUE BONDS THROUGH THE POLK COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY (COLLECTIVELY, THE "SERIES 2010 BONDS"). THE PROCEEDS OF THE SERIES 2010 BONDS WERE USED TO (A) FINANCE THE CONSTRUCTION COSTS FOR A THREE-STORY, 28 UNIT ASSISTED LIVING APARTMENT BUILDING, AND UP TO 20 INDEPENDENT LIVING APARTMENTS AND EXECUTIVE OFFICE SPACE, (B) ESTABLISH A DEBT SERVICE RESERVE, AND (C) PAY THE COSTS OF ISSUANCE OF THE SERIES 2010 BONDS. THE SERIES 2010B BONDS CONSISTED OF A CONSTRUCTION LINE-OF-CREDIT AGREEMENT, WHICH MATURED ON DECEMBER 15, 2020. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE OFFICERS OF THE CORPORATION AND THE CHAIRPERSONS OF THE BOARD'S COMMITTEES PLUS THE TWO REPRESENTATIVES ELECTED BY THE RESIDENTS POPULATION. THE EXECUTIVE DIRECTOR SHALL BE AN EX-OFFICIO MEMBER WITHOUT VOTE. THE CHAIR OF THE BOARD SHALL SERVE AS CHAIR OF THE EXECUTIVE COMMITTEE. THE SECRETARY OF THE BOARD SHALL SERVE AS SECRETARY OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE SHALL HAVE POWER DURING THE INTERIM BETWEEN MEETINGS OF THE BOARD OF DIRECTORS TO TRANSACT ANY AND ALL BUSINESS WHICH THE BOARD MAY DIRECT IT TO TRANSACT, OR WHICH MAY BE LEFT TO THE COMMITTEE BY THE BOARD, OR WHICH MAY BE NECESSARY FOR THE PROPER OPERATIONS OF THE HOMES DURING SAID INTERIM. |
| FORM 990, PART VI, SECTION A, LINE 3 | DURING THE YEAR ENDED DECEMBER 31, 2023, THE ORGANIZATION AND WESTMINSTER SERVICES, INC. (WSI), A RELATED PARTY, ENTERED IN A MANAGEMENT AGREEMENT. UNDER THE TERMS OF THE AGREEMENT, WSI IS RESPONSIBLE FOR THE GENERAL DAY-TO-DAY OPERATING ACTIVITIES FOR THE ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 4 | EFFECTIVE DECEMBER 19, 2023, WESTMINSTER RETIREMENT COMMUNITIES, INC. (WRC) BECAME THE SOLE MEMBER OF THE ORGANIZATION. WRC IS A CHURCH-RELATED, NOT-FOR-PROFIT COMMUNITY SERVICE ORGANIZATION DEDICATED AND COMMITTED TO PROVIDING SERVICES FOR OLDER ADULTS BY CREATING AND PRESERVING EXCELLENT RESIDENTIAL AND HEALTHCARE COMMUNITIES, PROMOTING WELL-BEING, AND ENCOURAGING ACTIVE AND HEALTHY LIFESTYLE CHOICES. |
| FORM 990, PART VI, SECTION A, LINE 7A | TWO MEMBERS OF THE GOVERNING BODY SHALL COME FROM THE RESIDENTS ASSOCIATION, ELECTED BY THE RESIDENTS POPULATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM, REVIEWED BY MANAGEMENT BEFORE BEING FILED WITH THE IRS, AND IS PRESENTED TO THE BOARD OF DIRECTORS OF FLORIDA PRESBYTERIAN HOMES, INC. AT ONE OF THEIR QUARTERLY BOARD MEETINGS. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS AND KEY EMPLOYEES CERTIFY THAT THEY HAVE AND WILL DECLARE ANY CONFLICT OF INTEREST, BE IT REAL, POTENTIAL OR APPARENT, WHICH IS NOT IMMEDIATELY OBVIOUS WITH REGARD TO ANY MATTER WITHIN HIS/HER AREA OF RESPONSIBILITY. BOARD MEMBERS AND KEY EMPLOYEES SHALL AFFIRM THEIR COMPLIANCE ANNUALLY. FOR BOARD MEMBERS, DISCLOSURE STATEMENTS ARE PROVIDED TO THE EXECUTIVE DIRECTOR. FOR EMPLOYEES (I.E., MANAGERS AND SUPERVISORS, ETC.), DISCLOSURE STATEMENTS ARE PROVIDED TO THE EXECUTIVE DIRECTOR. IN THE CASE OF THE EXECUTIVE DIRECTOR, DISCLOSURE STATEMENTS ARE PROVIDED TO THE CHAIR OF THE BOARD. THE CHAIR OF THE BOARD, TOGETHER WITH THE EXECUTIVE DIRECTOR, SHALL ENSURE THAT THE IMPLEMENTATION OF THIS POLICY WILL BE FAIR, JUST AND EQUITABLE IN ALL SITUATIONS. THE OFFICERS OF THE CORPORATION ARE RESPONSIBLE FOR THE IMMEDIATE INTERPRETATION OF A BOARD MEMBER'S OR THE EXECUTIVE DIRECTOR'S CONFLICT OF INTEREST, THE EXECUTIVE DIRECTOR IS RESPONSIBLE FOR THE IMMEDIATE INTERPRETATION OF A KEY EMPLOYEE'S CONFLICT OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION IS DETERMINED USING COMPARABILITY DATA. THE CHIEF EXECUTIVE OFFICER/EXECUTIVE DIRECTOR'S PERFORMANCE IS REVIEWED AND COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS. THIS PROCESS IS DOCUMENTED DURING PERFORMANCE REVIEWS. ALL STAFF SALARIES AND BENEFITS ARE REVIEWED, AT A MINIMUM, ON AN ANNUAL BASIS BY HUMAN RESOURCES AND THE CHIEF EXECUTIVE OFFICER/EXECUTIVE DIRECTOR. THE LAST REVIEW OF ALL SALARIES WAS CONDUCTED IN 2022. IN 2023, FLORIDA PRESBYTERIAN HOMES OBTAINED COMPARABILITY DATA FROM OTHER LOCAL CCRCS, ETC. AND ALSO THE "CONTINUING CARE RETIREMENT COMMUNITY SALARY AND BENEFITS REPORT 2022-2023", PUBLISHED BY THE HOSPITAL & HEALTHCARE COMPENSATION SERVICE. IT WAS DETERMINED THAT ALL EXECUTIVE AND MANAGEMENT LEVEL SALARIES WERE FAIR AND REASONABLE. THIS PROCESS WAS DOCUMENTED DURING PERFORMANCE REVIEWS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST, AT THE FACILITY. |
| FORM 990, PART IX, LINE 11G | CONSULTANT FEES: PROGRAM SERVICE EXPENSES 56,386. MANAGEMENT AND GENERAL EXPENSES 68,963. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 125,349. THERAPY FEES: PROGRAM SERVICE EXPENSES 657,957. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 657,957. LAB AND RADIOLOGY FEES: PROGRAM SERVICE EXPENSES 36,227. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,227. TEMPORARY LABOR: PROGRAM SERVICE EXPENSES 836,134. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 836,134. OTHER CONTRACTS: PROGRAM SERVICE EXPENSES 3,821. MANAGEMENT AND GENERAL EXPENSES 20,710. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,531. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 4,033. MANAGEMENT AND GENERAL EXPENSES 144,382. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 148,415. |
| FORM 990, PART XI, LINE 9: | CHANGES IN VALUE OF SPLIT-INTEREST AGREEMENTS 10,279. CHANGES IN VALUE OF INTEREST RATE SWAP LIABILITY -39,655. |
Comments