2024-11-15T12:06:41-06:00 2023-12-31 BDO USA 10200 Grand Central Ave Suite 320 Owings Mills MD 21117 990 2023-01-01 530246852 The Army Distaff Foundation Inc % GLADSTONE JAMES ARMY 2025410400 6200 Oregon Ave NW Washington DC 200151543 Gladstone James CFO 2025410400 2024-11-15 true true Brian J Ray P01278507 4103633200 2024-11-15 2023 2024-10-15 13:58:12Z KNOLLWOOD MILITARY RETIREMENT COMMUN GENERAL TIMOTHY MCHALE 6200 Oregon Ave NW Washington DC 200151543 26910378 false X WWW.ARMYDISTAFF.ORG X 1959 DC THE FOUNDATION OPERATES A CONTINUING CARE CONTINUING CARE RETIREMENT COMMUNITY FOR ELDERLY RETIRED MILITARY OFFICERS AND THEIR CLOSE RELATIVES. 9 8 187 8 0 0 2257087 673434 24716111 24554196 147587 -568679 266978 517554 27387763 25176505 0 0 0 0 11185822 12042232 0 0 302492 14764770 14013560 25950592 26055792 1437171 -879287 37520305 38176851 52614013 51338099 -15093708 -13161248 X THE FOUNDATION OPERATES A CONTINUING CARE RETIREMENT COMMUNITY. THE FOUNDATION PROVIDES THREE LEVELS OF HOUSING FACILITIES AND SERVICES SPECIFICALLY DESIGNED TO MEET THE PHYSICAL, SOCIAL, AND PSYCHOLOGICAL NEEDS OF ELDERLY RETIRED CAREER MILITARY OFFICERS AND THEIR CLOSE false false 9976435 0 13207985 PROVIDES INDEPENDENT LIVING FACILITIES WITH 160 UNITS FOR ELDERLY RETIRED MILITARY OFFICERS AND THEIR CLOSE RELATIVES. 8019587 0 8293017 PROVIDES A MEDICARE AND MEDICAID CERTIFIED LONG TERM CARE CENTER WHICH WAS LICENSED FOR 49 BEDS THROUGHOUT 2023. 4020288 0 3053194 PROVIDES 45 ASSISTED LIVING APARTMENTS FOR ELDERLY MILITARY OFFICERS AND CLOSE RELATIVES. 22016310 true true false false false false false false false false true false false false true true true false false false false false false false true false false false false true true false false false false false false false false false false false false false false false false false false false true 67 0 187 true false false false false false true true false false false false false false X 9 8 false false false false true true false true true false false false true true true true true true true false DC X GLADSTONE JAMES 2025410148 6200 OREGON AVE NW WASHINGTON DE 20015 X REMI ACKERMAN CHIEF OPERATING OFFICER 40.0 0.0 X 269717 0 8704 TIMOTHY MCHALLE CEO 40.0 0.0 X X 253456 0 7605 JAMES MICHELS DIRECTOR OF DEVELOPMENT 40.0 0.0 X 186840 0 4550 JULIANA ALAMU LICENSED PRACTICAL NURSE 74.0 0.0 X 161685 0 1950 ARLETTE KESSENG A MBASSA DIRECTOR OF NURSING 40.0 0.0 X 148768 0 10767 SONJA M BROOKS DIRECTOR OF FINANCE 40.0 0.0 X 141350 0 9618 EMMANUELA PAULE CHARGE NURSE RN 53.0 0.0 X 143979 0 3343 LOIS CALLAHAN KRA PRESIDENT 0.5 0.0 X X 0 0 0 JOHN M KEANE CHAIRMAN 0.5 0.0 X X 0 0 0 MARY ANN HILLIARD VICE CHAIRMAN, TRUSTEESHIP 0.5 0.0 X X 0 0 0 FRANK C PANDOLFE VICE CHAIRMAN, FINANCE/TREASUR 0.5 0.0 X X 0 0 0 ANTHONY C FUNKHOUSER SECRETARY 0.5 0.0 X 0 0 0 ELIZABETH COWLES HARRELL BOARD MEMBER 0.5 0.0 X 0 0 0 JAQUELINE KING BOARD MEMBER 0.5 0.0 X 0 0 0 MATT LAWLOR BOARD MEMBER 0.5 0.0 X 0 0 0 1305795 0 46537 21 false true false SODEXO INC PO BOX 360170 PITTSBURGH PA 152510617 DINING 5547812 ASL PAINTING INC 13423 PARKLAND DRIVE ROCKVILLE MD 20853 REMODELING OF UNITS 669965 POWERBACK REHABILITATION PO BOX 821322 PHILADELPHIA PA 191821322 THERAPY VENDOR 559286 UNIVERSAL PROTECTION SERVICE LP PO BOX 828854 PHILADELPHIA PA 191828854 IT SERVICES 249207 OSIBEYOND LLC 11921 ROCKVILLE PIKE SUITE 210 ROCKVILLE MD 20852 SECURITY SERVICES 224675 16 239433 434001 673434 INDEPENDENT LIVING 531110 9938739 9938739 HEALTH SERVICES 623000 8293017 8293017 ADMISSION FEES 531110 3374172 3374172 ASSISTED LIVING 623000 2948268 2948268 24554196 100198 0 100198 0 0 0 0 0 969921 1638798 -668877 -668877 -668877 39115 239433 95075 -55960 -55960 0 0 0 0 0 0 CELLPHONE TOWER RENTAL 531390 75357 75357 MISCELLANEOUS REVENUE 623000 498157 498157 573514 25176505 25052353 0 -549282 0 0 0 0 539481 539481 0 9866287 8496916 1104891 264480 106529 104198 625 1706 805740 732650 61093 11997 724195 594494 111550 18151 0 153098 153098 122349 122349 0 0 36384 36384 0 123092 254 122838 0 9385 1735 7650 0 1123132 1123132 0 0 0 972808 955443 17365 0 2861793 2842672 19121 625211 60 625151 CONTRACT SERVICES 5261538 4840127 399741 21670 SUPPLIES 994265 828254 165202 809 REPAIRS AND MAINTAINENCE 817924 728615 84308 5001 PROVIDER TAX 382646 382646 0 0 529935 385114 166143 -21322 26055792 22016310 3736990 302492 5853483 2247539 -44045 4807321 117200 111183 1058089 774208 0 0 0 0 0 0 0 0 53391 276029 99312411 73256241 27750933 26056170 2477292 2826653 0 0 0 0 0 0 253962 1077748 37520305 38176851 1543065 1781932 0 0 14819848 17993193 18860322 18479443 0 0 0 0 330000 0 93729 0 16967049 13083531 52614013 51338099 X -15395588 -13451945 301880 290697 -15093708 -13161248 37520305 38176851 -879287 2811747 X X false true X true false X 800061 1333421 6310305 2257087 673434 11374308 20126611 18933962 19875613 25052717 25052353 109041256 0 0 0 20926672 20267383 26185918 27309804 25725787 120415564 20500 3157414 1220000 231394 4629308 0 20500 3157414 1220000 231394 4629308 115786256 292270 176642 110599 79711 100198 759420 0 292270 176642 110599 79711 100198 759420 0 137248 259566 171277 112294 75357 755742 21356190 20703591 26467794 27501809 25901342 121930726 0.94961 0.94700 0.00623 0.00877 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 241866 241866 77029772 64280801 12748972 20884300 7891433 12396634 1156473 1084008 668698 26056170 0 REFUNDABLE ADMISSION FEES 12263481 REFUNDABLE APPLICATION FEES 434500 DINING CONTRACT LIABILITY 264790 ANNUITIES PAYABLE 120760 13083531 X 28046943 2811747 95075 2906822 25140121 36384 36384 25176505 26114483 95075 95075 26019408 36384 36384 26055792 SCHEDULE D, PART X, LINE 2: THE FOUNDATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION THAT IS OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT FOR UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES ARE MADE ON THE FINANCIAL STATEMENTS AS THE FOUNDATION HAS NO SIGNIFICANT UNRELATED BUSINESS INCOME. THE FOUNDATION CONSIDERS MANY FACTORS WHEN EVALUATING AND ESTIMATING ITS TAX POSITIONS AND TAX BENEFITS, WHICH MAY REQUIRE PERIODIC ADJUSTMENTS, AND WHICH MAY NOT ACCURATELY ANTICIPATE ACTUAL OUTCOMES. THE FOUNDATION EVALUATES ITS UNCERTAIN TAX POSITIONS USING THE PROVISIONS WITH U.S. GAAP. THESE STANDARDS REQUIRE MANAGEMENT TO PERFORM AN EVALUATION OF ALL TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE FOUNDATION'S TAX RETURNS. MANAGEMENT BELIEVES THE TAX POSITIONS TAKEN MORE-LIKELY-THAN-NOT WILL BE SUSTAINED UNDER EXAMINATION BY THE APPLICABLE TAX AUTHORITIES. SINCE TAX MATTERS ARE SUBJECT TO SOME DEGREE OF UNCERTAINTY, THERE CAN BE NO ASSURANCE THAT THE FOUNDATION'S TAX RETURNS WILL NOT BE CHALLENGED BY THE TAXING AUTHORITIES. WITH FEW EXCEPTIONS, THE FOUNDATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS ENDED DECEMBER 31, 2019, AND PRIOR. SCHEDULE D, PART XI, LINE 2D: FUNDRAISING EXPENSES $95,075 SCHEDULE D, PART XII, LINE 2D: FUNDRAISING EXPENSES $95,075 ANNUAL GALA 163525 160285 3240 24 30127 17466 1475 2710 CLASSIC GOLF 115023 79148 35875 1396 36000 690 600 4587 0 278548 239433 39115 24 1396 66127 18156 2075 7297 95075 -55960 X false false false false false false false false false REMI ACKERMAN CHIEF OPERATING OFFICER 256842 0 12875 0 0 0 1486 0 7218 0 278421 0 0 0 TIMOTHY MCHALLE CEO 253456 0 0 0 0 0 7605 0 0 0 261061 0 0 0 JAMES MICHELS DIRECTOR OF DEVELOPMENT 177848 0 8992 0 0 0 4550 0 0 0 191390 0 0 0 JULIANA ALAMU LICENSED PRACTICAL NURSE 160527 0 1158 0 0 0 1950 0 0 0 163635 0 0 0 ARLETTE KESSENG A MBASSA DIRECTOR OF NURSING 146768 0 2000 0 0 0 3549 0 7218 0 159535 0 0 0 SONJA M BROOKS DIRECTOR OF FINANCE 134600 0 6750 0 0 0 2400 0 7218 0 150968 0 0 0 A DISTRICT OF COLUMBIA 536001131 000000000 2019-05-08 19230000 REFINANCE EXISTING BOND AND DEBT false false false A 750557 0 19230000 0 0 0 362893 0 0 0 18867108 0 2019 true true true true A false true false false 0.00160 0.00160 false false false false A false true false false true true UBT MUNICIPAL FIN 25. false false false 0 false false A false FORM 990, PART I, DOING BUSINESS AS: KNOLLWOOD MILITARY RETIREMENT COMMUNITY. FORM 990, PART III, LINE 1: RELATIVES. THE FOUNDATION PROVIDES INDEPENDENT LIVING FOR THOSE WHO ARE CAPABLE OF CARING FOR THEMSELVES, ASSISTED LIVING FOR THOSE WHO ARE NOT FULLY CAPABLE OF PROVIDING FOR THEMSELVES, AND HEALTH SERVICES FOR THOSE REQUIRING IMMEDIATE AND CONTINUING CARE. FORM 990, PART VI, SECTION A, LINE 6: THE ARMY DISTAFF FOUNDATION HAS MEMBERS THAT CONTRIBUTE DUES. THESE DUES ARE UNRELATED TO THE SERVICES OF THE FACILITY. THESE ARE CONTRIBUTIONS IN THE FURTHERANCE OF THE FACILITY'S MISSION. THESE INDIVIDUALS CAN VOTE FOR THE BOARD OF DIRECTORS, HOWEVER THESE MEMBERS DO NOT APPROVE BOARD DECISIONS. FORM 990, PART VI, SECTION A, LINE 7A: THESE MEMBERS DO NOT APPROVE BOARD DECISIONS. FORM 990, PART VI, SECTION B, LINE 11B: FORM 990 IS PREPARED BY OUTSIDE ACCOUNTANTS FROM INDEPENDENTLY AUDITED FINANCIAL STATEMENTS AND REVIEWED BY THE EXECUTIVE DIRECTOR/DIRECTOR OF FINANCE. THE BOARD MEMBERS ARE AWARE AND HAVE HAD DISCUSSIONS ON ALL FINANCIAL OPERATIONS. A COMPLETE COPY OF THE RETURN WILL BE PROVIDED TO THE AUDIT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C: THE ORGANIZATION MONITORS AND ENSURES COMPLIANCE WITH CONFLICT OF INTEREST POLICIES THROUGH DISCUSSIONS AT MEETINGS OF THE BOARD OF DIRECTORS AND ITS COMMITTEES. WHENEVER A DIRECTOR OR OFFICER HAS A FINANCIAL OR PERSONAL INTEREST IN ANY MATTER COMING BEFORE THE BOARD OF DIRECTORS, THE AFFECTED PERSON MUST A) FULLY DISCLOSE THE NATURE OF THE INTEREST AND B) WITHDRAW FROM DISCUSSION, LOBBYING AND VOTING ON THE MATTER. ANY TRANSACTION OR VOTE INVOLVING A POTENTIAL CONFLICT OF INTEREST SHALL BE APPROVED ONLY WHEN A MAJORITY OF DISINTERESTED DIRECTORS DETERMINE THAT IT IS IN THE BEST INTEREST OF THE CORPORATION TO DO SO. THE MINUTES OF MEETINGS AT WHICH SUCH VOTES ARE TAKEN SHALL RECORD SUCH DISCLOSURE, ABSTENTION AND RATIONALE FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 15: THE EXECUTIVE AND FINANCE COMMITTEES OF THE BOARD OF DIRECTORS REVIEWS HISTORICAL AND CURRENT MARKET DATA AND CPI AT THE TIME OF DELIBERATION. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. ADDITIONALLY, THE ORGANIZATION IS LISTED ON GUIDESTAR.COM. FORM 990, PART XII, LINE 2B AND 2C: THE ORGANIZATION UNDERGOES AN ANNUAL AUDIT BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM.