AMERICAN COVENANT SENIOR HOUSING FOUNDATION INC: Form 990, tax year 2023
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- Organization
- AMERICAN COVENANT SENIOR HOUSING FOUNDATION INC (EIN 01-0788133)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-07
- IRS object ID
- 202403129349304205
- 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 | 2024-11-07T15:26:59-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 991781118 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EAG AFFORDABLE HOUSING LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4249 EASTON WAY STE 210 | AddressLine1Txt |
| City | COLUMBUS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43219 | 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 | 010788133 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN COVENANT SENIOR HOUSING | BusinessNameLine1Txt |
| Business Name Line2 | FOUNDATION INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 4062356593 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 431 FIRST AVENUE WEST | AddressLine1Txt |
| City | KALISPELL | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59901 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GERALD M FRITTS | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 4062356593 | PhoneNum |
| Signature | 2024-11-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GREG HARRIS | PreparerPersonNm |
| PTIN | P01823520 | PTIN |
| Phone | 6144728568 | PhoneNum |
| Preparation | 2024-11-05 | 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) |
|---|---|---|
| Application Pending | Yes (X) | ApplicationPendingInd |
| Principal Officer | GERALD M FRITTS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 431 FIRST AVENUE WEST | AddressLine1Txt |
| City | KALISPELL | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59901 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $98,902 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2003 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE LOW-INCOME HOUSING FOR SENIOR AND FAMILIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 8 | TotalEmployeeCnt |
| Total Volunteers | 4 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $38,754 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $55,154 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $56,009 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,139 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $55,154 | PYTotalRevenueAmt |
| CY Total Revenue | $98,902 | 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 | $102,898 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $159,367 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | -$12,587 | PYOtherExpensesAmt |
| CY Other Expenses | $247,618 | CYOtherExpensesAmt |
| PY Total Expenses | $90,311 | PYTotalExpensesAmt |
| CY Total Expenses | $406,985 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$35,157 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$308,083 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,798,882 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,837,276 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $667,530 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,378,497 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,131,352 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $458,779 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PROVIDE LOW-INCOME HOUSING FOR SENIOR AND FAMILIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $400,816 | ExpenseAmt |
| Revenue | $56,009 | RevenueAmt |
| Desc | PROVIDE LOW-INCOME HOUSING FOR SENIOR AND FAMILIES. | Desc |
| Total Program Service Expenses | $400,816 | 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 | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | 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 | 0 | TaxExemptBondsInd |
| 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 | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 11 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 8 | 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 | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | 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 | GERALD M FRITTS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4062356593 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 431 FIRST AVENUE WEST | AddressLine1Txt |
| City | KALISPELL | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59901 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| STEPHEN CREWS | ||||||
| PRESIDENT | 4.00 | Yes (X) | Yes (X) | $20,000 | $0 | $0 |
| KAREN BUTTERFIELD | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| GENE KAMARASY | ||||||
| MEMBER | 4.00 | Yes (X) | $0 | $0 | $0 | |
| THOMAS STEPHAN | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JIM MUSE | ||||||
| MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| GERALD FRITTS | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $24,000 | $0 | $0 | |
| LINDSEY HALE | ||||||
| VICE PRESIDENT | 25.00 | Yes (X) | $49,740 | $0 | $0 | |
| REBECCA FRITTS | ||||||
| SECRETARY/TREASURER | 25.00 | Yes (X) | $18,000 | $0 | $0 | |
| JOYCE SAISBURY- DICKSON | ||||||
| CFO | 30.00 | Yes (X) | $23,100 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $134,840 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $38,754 | GovernmentGrantsAmt |
| Total Contributions | $38,754 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM SERVICE REVENU | Desc |
| Business | 531110 | BusinessCd |
| Total Revenue Column | $56,009 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $56,009 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $56,009 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,139 | TotalRevenueColumnAmt |
| Exclusion | $4,139 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $98,902 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $56,009 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,139 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $159,367 | TotalAmt |
| Program Services | $159,367 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,476 | TotalAmt |
| Program Services | $49,476 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30 | TotalAmt |
| Program Services | $30 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,984 | TotalAmt |
| Program Services | $34,984 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,141 | TotalAmt |
| Program Services | $11,141 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,909 | TotalAmt |
| Program Services | $18,909 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,396 | TotalAmt |
| Program Services | $8,396 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,044 | TotalAmt |
| Program Services | $35,044 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,413 | TotalAmt |
| Program Services | $2,413 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| CONTRACT SERVICES | $77,347 | $77,347 | |
| MISC. ADMINISTRATIVE | $6,169 | $6,169 | |
| LOSS FROM PASSTHROUGH E | $2,161 | $2,161 | |
| REPAIRS & MAINTENANCE | $1,548 | $1,548 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $406,985 | TotalAmt |
| Program Services | $400,816 | ProgramServicesAmt |
| Management And General | $6,169 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,361 | BOYAmt |
| EOY | $5,392 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,348,975 | BOYAmt |
| EOY | $1,310,085 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $416,546 | BOYAmt |
| EOY | $521,799 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,798,882 | BOYAmt |
| EOY | $1,837,276 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,398 | BOYAmt |
| EOY | $183,568 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $663,132 | BOYAmt |
| EOY | $1,194,929 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $667,530 | BOYAmt |
| EOY | $1,378,497 | 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 | $1,131,352 | BOYAmt |
| EOY | $458,779 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,131,352 | BOYAmt |
| EOY | $458,779 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,798,882 | BOYAmt |
| EOY | $1,837,276 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$308,083 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$364,490 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| 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 | $38,754 | CurrentTaxYearAmt |
| Total | $38,754 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $86,115 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22,672 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $85,190 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $55,154 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $56,009 | CurrentTaxYearAmt |
| Total | $305,140 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $86,115 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22,672 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $85,190 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $55,154 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $94,763 | CurrentTaxYearAmt |
| Total | $343,894 | 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 | $343,894 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $4,139 | CurrentTaxYearAmt |
| Total | $4,139 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $4,139 | CurrentTaxYearAmt |
| Total | $4,139 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $86,115 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22,672 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $85,190 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $55,154 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $98,902 | CurrentTaxYearAmt |
| Total | $348,033 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98810 | PublicSupportCY509Pct |
| Public Support PY509 | 1.00000 | PublicSupportPY509Pct |
| Investment Income CY | 0.01190 | InvestmentIncomeCYPct |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| PASSTHROUGH ENTITY INVESTMENTS | $410,631 |
| OTHER ASSETS | $111,168 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $521,799 | TotalBookValueOtherAssetsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | GERALD FRITTS AND REBECCA FRITTS HAVE A FAMILY RELATIONSHIP. |
| FORM 990, PART VI, SECTION A, LINE 2 | STEPHEN CREWS AND REBECCA FRITTS HAVE A FAMILY RELATIONSHIP. |
| FORM 990, PART VI, SECTION A, LINE 2 | JIN MUSE AND REBECCA FRITTS HAVE A FAMILY RELATIONSHIP. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 RETURN IS MADE AVAILABLE TO THE BOARD PRIOR TO FILING. AN OFFICER REVIEWS THE 990 PRIOR TO SIGNATURE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION ADOPTED A CONFLICT-OF-INTEREST POLICY AS OF 12/8/23 THAT WAS DISCUSSED, REVIEWED, AND APPROVED BY THE BOARD. ON A GOING FORWARD BASIS, THE POLICY WILL BE REVIEWED ON AN ANNUAL BASIS, AND ANY APPROPRIATE ACTIONS WILL BE TAKEN. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE EXECUTIVE DIRECTOR'S COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS EACH YEAR. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE PROVIDED UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (9 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Predominant Income TypePredominantIncomeTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd | OwnershipOwnershipPct | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LINCOLN SENIOR HOUSING LLC | ||||||||||||||
| 431 FIRST AVENUE WEST | KALISPELL | MT | 59901 | 473781561 | RENTAL REAL ESTATE | NV | AMERICAN COVENANT SENIOR HOUSING FOUNDATION INC | RELATED | -$13 | $118,483 | 0 | Yes (1) | ||
| AMERICAN COVENANT SUMMERHILL I LLC | ||||||||||||||
| 431 FIRST AVENUE WEST | KALISPELL | MT | 59901 | 475234505 | RENTAL REAL ESTATE | UT | AMERICAN COVENANT SENIOR HOUSING FOUNDATION INC | RELATED | -$6 | $56,682 | 0 | Yes (1) | 0.00010 | |
| AMERICAN COVENANT SUMMERHILL II LLC | ||||||||||||||
| 431 FIRST AVENUE WEST | KALISPELL | MT | 59901 | 475243733 | RENTAL REAL ESTATE | UT | AMERICAN COVENANT SENIOR HOUSING FOUNDATION INC | RELATED | -$5 | $20,574 | 0 | Yes (1) | 0.00010 | |
| OVERTON SENIOR HOUSING LLC | ||||||||||||||
| 431 FIRST AVENUE WEST | KALISPELL | MT | 59901 | 814753827 | RENTAL REAL ESTATE | NV | 0 | 0 | N/A | |||||
| MINT VALLEY 2008 LLC | ||||||||||||||
| 431 FIRST AVENUE WEST | KALISPELL | MT | 59901 | 262102541 | RENTAL REAL ESTATE | IN | AMERICAN COVENANT SENIOR HOUSING FOUNDATION INC | RELATED | -$2,112 | $195,748 | 0 | Yes (1) | 0.05000 | |
| CAREFREE LIVING OVERTON LP | ||||||||||||||
| 431 FIRST AVENUE WEST | KALISPELL | MT | 59901 | 880184987 | RENTAL REAL ESTATE | NV | AMERICAN COVENANT SENIOR HOUSING FOUNDATION INC | RELATED | $102,320 | 0 | 0 | 0.97500 | ||
| CAREFREE LIVING CALIENTE LP | ||||||||||||||
| 431 FIRST AVENUE WEST | KALISPELL | MT | 59901 | 880177847 | INVESTMENT REAL ESTATE | NV | 0 | 0 | N/A | |||||
| CODY SENIOR HOUSING LLC | ||||||||||||||
| 431 FIRST AVENUE WEST | KALISPELL | MT | 59901 | 831665250 | RENTAL REAL ESTATE | WY | 0 | 0 | N/A | |||||
| MINNIE ST 2020 LLC | ||||||||||||||
| 431 FIRST AVENUE WEST | KALISPELL | MT | 59901 | 850794149 | RENTAL REAL ESTATE | NV | 0 | 0 | N/A | |||||
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| OVERTON HOLDINGS LLC | ||||||||||||
| 431 FIRST AVENUE WEST | KALISPELL | MT | 59901 | 825178826 | INVESTMENT REAL ESTATE | NV | AMERICAN COVENANT SENIOR HOUSING FOUNDATION INC | C | -$5 | $120,120 | 1.00000 | Yes (1) |
| CODY SENIOR HOUSING MANAGING MEMBER LLC | ||||||||||||
| 431 FIRST AVENUE WEST | KALISPELL | MT | 59901 | 871805766 | INVESTMENT REAL ESTATE | WY | AMERICAN COVENANT SENIOR HOUSING FOUNDATION INC | C | -$6 | $311,119 | 1.00000 | Yes (1) |
| MINNIE ST 2020 MANAGING MEMBER LLC | ||||||||||||
| 431 FIRST AVENUE WEST | KALISPELL | MT | 59901 | 881112922 | INVESTMENT REAL ESTATE | NV | AMERICAN COVENANT SENIOR HOUSING FOUNDATION INC | C | -$14 | $87,461 | 1.00000 | Yes (1) |
| 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 | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| LINCOLN SENIOR HOUSING LLC | ||
| D | $54,876 | FMV |
| OVERTON SENIOR HOUSING LLC | ||
| D | $510,511 | FMV |
| CODY SENIOR HOUSING LLC | ||
| D | $281,589 | FMV |
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