WESLEY GARDENS CORPORATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: WESLEY GARDENS CORPORATION (EIN 22-3139841)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-11-14
IRS object ID: 202423199349311607
Schema version: 2023v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-11-14T14:12:33-06:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	HORAN MARTELLO MORRONE PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	527 TOWNLINE ROAD	AddressLine1Txt
City	HAUPPAUGE	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11788	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	223139841	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WESLEY GARDENS CORPORATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
In Care Of	% GEDALIAH WIELGUS	InCareOfNm
Business Name Control	WESL	BusinessNameControlTxt
Phone	5852412131	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3 UPTON PARK	AddressLine1Txt
City	ROCHESTER	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	146071502	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ARI GRINSPAN	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	5852412131	PhoneNum
Signature	2024-11-12	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	WAYNE I ROBINSON CPA	PreparerPersonNm
PTIN	P00190944	PTIN
Phone	6312656289	PhoneNum
Preparation	2024-11-12	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	ARI GRINSPAN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3 UPTON PARK	AddressLine1Txt
City	ROCHESTER	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	146071502	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$14,670,464	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.WESLEYGARDENS.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1991	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	OWNS AND OPERATES A 200-BED SKILLED NURSING FACILITY THAT PROVIDES RECREATIONAL, SOCIAL,RELIGIOUS AND HEALTH SERVICES TO SENIOR CITIZENS IN THE ROCHESTER, N.Y. AREA.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	553	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$11,972,341	PYProgramServiceRevenueAmt
CY Program Service Revenue	$13,957,025	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$884,248	PYOtherRevenueAmt
CY Other Revenue	$713,439	CYOtherRevenueAmt
PY Total Revenue	$12,856,589	PYTotalRevenueAmt
CY Total Revenue	$14,670,464	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	$7,752,707	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$9,145,611	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$5,991,826	PYOtherExpensesAmt
CY Other Expenses	$5,605,351	CYOtherExpensesAmt
PY Total Expenses	$13,744,533	PYTotalExpensesAmt
CY Total Expenses	$14,750,962	CYTotalExpensesAmt
PY Revenues Less Expenses	-$887,944	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$80,498	CYRevenuesLessExpensesAmt
Total Assets BOY	$8,214,814	TotalAssetsBOYAmt
Total Assets EOY	$6,106,870	TotalAssetsEOYAmt
Total Liabilities BOY	$11,135,983	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$9,096,537	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$2,921,169	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$2,989,667	NetAssetsOrFundBalancesEOYAmt
Mission	WESLEY GARDENS IS COMMITTED TO PROVIDING QUALITY SERVICES AT COMPETITIVE PRICES, WHILE RESPONDING TO THE CHANGING NEEDS AND PREFERRENCES OF INDIVIDUALS AND THEIR FAMILIES.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$13,589,801	ExpenseAmt
Revenue	$14,670,464	RevenueAmt
Desc	WESLEY GARDENS CORPORATION PROVIDES SKILLED NURSING CARE AND REHABILITATION IN A 200-BED FACILITY LOCATED IN ROCHESTER, NEW YORK.	Desc
Total Program Service Expenses	$13,589,801	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	Yes (true)	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	36	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	553	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	5	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	Yes (true)	LocalChaptersInd
Policies Reference Chapters	Yes (true)	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	NY	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	GEDALIAH WIELGUS	PersonNm
Phone	9176761927	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	395 PEARSALL AVE SUITE K	AddressLine1Txt
City	CEDARHURST	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11516	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd
MICHAEL SCHWARTZ
CONTROLLER	40.0	0.0	Yes (X)	$110,918	$0	$0
JACK SHELBY
CHAIRMAN	0.3	0.0		$0	$0	$0	Yes (X)	Yes (X)
ARI GRINSPAN
PRESIDENT	39.0	0.0		$0	$0	$0	Yes (X)	Yes (X)
PINNY FASKA
BOARD MEMBER	0.3	0.0		$0	$0	$0	Yes (X)
ELI KORN
SECRETARY/TREASURER	0.3	0.0		$0	$0	$0	Yes (X)	Yes (X)
JACOB SCHEINER ESQ
BOARD MEMBER	0.3	0.0		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$110,918	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Total Contributions	$0	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ROOM AND BOARD- PVT AND OTHER	623000	$2,290,391	$2,290,391
ROOM AND BOARD- MEDICAID	623000	$7,721,863	$7,721,863
ROOM AND BOARD- MEDICARE	623000	$1,969,601	$1,969,601
ANCILLARY INCOME	623000	$507,614	$507,614
REVENUE ASSESSMENT ADD-ON	623000	$305,828	$305,828

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,161,728	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,161,728	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$13,957,025	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$0	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$0	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$0	GamingGrossIncomeAmt
Gaming Direct Expenses	$0	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$0	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$0	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$713,439	TotalRevenueColumnAmt
Related Or Exempt Func Income	$713,439	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$713,439	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$14,670,464	TotalRevenueColumnAmt
Related Or Exempt Func Income	$14,670,464	RelatedOrExemptFuncIncomeAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$8,027,922	TotalAmt
Program Services	$7,379,274	ProgramServicesAmt
Management And General	$648,648	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$506,042	TotalAmt
Program Services	$465,154	ProgramServicesAmt
Management And General	$40,888	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$611,647	TotalAmt
Program Services	$562,227	ProgramServicesAmt
Management And General	$49,420	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$50,466	TotalAmt
Management And General	$50,466	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$88,301	TotalAmt
Management And General	$88,301	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$122,370	TotalAmt
Program Services	$75,370	ProgramServicesAmt
Management And General	$47,000	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$48,438	TotalAmt
Program Services	$48,438	ProgramServicesAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$304,755	TotalAmt
Program Services	$304,755	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$42,232	TotalAmt
Program Services	$42,232	ProgramServicesAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$20,077	TotalAmt
Management And General	$20,077	ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$533,797	TotalAmt
Program Services	$533,797	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$400,640	TotalAmt
Program Services	$400,640	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
CONTRACTED SERVICES	$354,922	$286,670	$68,252	$0
OTHER DIRECT EXPENSES	$770,200	$622,091	$148,109
DUES & SUBSCRIPTIONS	$51,085	$51,085
MEDICAID ASSESSMENT	$555,397	$555,397

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,262,671	TotalAmt
Program Services	$2,262,671	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$14,750,962	TotalAmt
Program Services	$13,589,801	ProgramServicesAmt
Management And General	$1,161,161	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$443,533	BOYAmt
EOY	$0	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,451,935	BOYAmt
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,282,081	BOYAmt
EOY	$2,546,701	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$352,362	BOYAmt
EOY	$177,103	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$21,896,439	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$18,903,055	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$3,334,787	BOYAmt
EOY	$2,993,384	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$88,713	BOYAmt
EOY	$88,713	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$261,403	BOYAmt
EOY	$300,969	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$8,214,814	BOYAmt
EOY	$6,106,870	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$3,180,911	BOYAmt
EOY	$2,545,863	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$6,419,666	BOYAmt
EOY	$5,023,083	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,535,406	BOYAmt
EOY	$1,527,591	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$11,135,983	BOYAmt
EOY	$9,096,537	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	-$2,921,169	BOYAmt
EOY	-$2,989,667	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$2,921,169	BOYAmt
EOY	-$2,989,667	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,214,814	BOYAmt
EOY	$6,106,870	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$80,498	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$12,000	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	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	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,151,772	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,307,322	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$5,459,094	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$13,122,308	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,127,260	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$10,181,575	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$11,972,341	CurrentTaxYearMinus1YearAmt
Current Tax Year	$13,957,025	CurrentTaxYearAmt
Total	$52,360,509	TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$13,122,308	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4,279,032	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$14,488,897	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$11,972,341	CurrentTaxYearMinus1YearAmt
Current Tax Year	$13,957,025	CurrentTaxYearAmt
Total	$57,819,603	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	$57,819,603	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$55,082	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$320	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,233	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$56,635	TotalAmt

Post1975 UBTI Post1975UBTIGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$55,082	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$320	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,233	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$56,635	TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$368,387	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,827,939	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$201,886	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$884,248	CurrentTaxYearMinus1YearAmt
Current Tax Year	$713,439	CurrentTaxYearAmt
Total	$7,995,899	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$13,545,777	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$10,107,291	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$14,692,016	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$12,856,589	CurrentTaxYearMinus1YearAmt
Current Tax Year	$14,670,464	CurrentTaxYearAmt
Total	$65,872,137	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.87775	PublicSupportCY509Pct
Public Support PY509	0.88349	PublicSupportPY509Pct
Investment Income CY	0.00086	InvestmentIncomeCYPct
Investment Income PY	0.00191	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amounts		ArtPublicExhibitionAmountsGrp
Held Works Art		HeldWorksArtGrp
Agent Trustee Etc	false	AgentTrusteeEtcInd
Incl Escrow Custodial Acct Liab	Yes (true)	InclEscrowCustodialAcctLiabInd
CY Minus3 Yr Endwmt Fund		CYMinus3YrEndwmtFundGrp
CY Minus4 Yr Endwmt Fund		CYMinus4YrEndwmtFundGrp

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$260,000	OtherCostOrOtherBasisAmt
Book Value	$260,000	BookValueAmt

Field	Value	IRS element (for citing)
Buildings		BuildingsGrp

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$10,065,934	OtherCostOrOtherBasisAmt
Depreciation	$7,521,304	DepreciationAmt
Book Value	$2,544,630	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$11,570,505	OtherCostOrOtherBasisAmt
Depreciation	$11,381,751	DepreciationAmt
Book Value	$188,754	BookValueAmt

Field	Value	IRS element (for citing)
Other Land Buildings		OtherLandBuildingsGrp
Total Book Value Land Buildings	$2,993,384	TotalBookValueLandBuildingsAmt
Federal Income Tax Liability	$0	FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
DUE TO THIRD PARTY PAYORS	$158,318
RESIDENT SECURITY DEPOSITS	$364,723
DUE TO UPTON PARK REALTY, LLC	$1,004,550

Field	Value	IRS element (for citing)
Total Liability	$1,527,591	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$14,670,464	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$14,670,464	RevenueSubtotalAmt
Total Revenue Per Form990	$14,670,464	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$14,750,962	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$14,750,962	ExpensesSubtotalAmt
Total Expenses Per Form990	$14,750,962	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART IV, LINE 2B:	FormAndLineReferenceDesc
Explanation	RESIDENTS FUNDS REPRESENT AMOUNTS HELD BY WESLEY GARDENS ON BEHALF OF THE RESIDENTS. THESE FUNDS ARE DISBURSED AT THE REQUEST OF OR ON BEHALF OF THE RESIDENTS FOR THEIR PERSONAL USE.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (14 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:	RELIGIOUS, AND HEALTH SERVICES TO SENIOR CITIZENS IN THE ROCHESTER, N.Y. AREA.
FORM 990, PART VI, SECTION A, LINE 6	WESLEY GARDENS' MEMBERS ARE THE DIRECTORS OF ITS PARENT COMPANY, THE WESLEY GROUP D/B/A THE WESLEY COMMUNITY.
FORM 990, PART VI, SECTION A, LINE 7A	THE WESLEY GROUP BOARD OF DIRECTORS ARE THE MEMBERS OF THE WESLEY GARDEN BOARD. THE GROUP'S DIRECTORS ARE DIVIDED INTO THREE CLASSES. THE MEMBERS ANNUALLY ELECT DIRECTORS FOR THE WESLEY GARDENS' BOARD. ANNUALLY ELECT DIRECTORS FOR THE WESLEY GARDENS' BOARD.
FORM 990, PART VI, SECTION A, LINE 7B	THE MEMBERS HAVE ALL RIGHTS AND POWERS OF THE CORPORATE MEMBERSHIP CREATED BY THE LAWS OF THE STATE OF NEW YORK OR THE CERTIFICATE OF INCORPORATION OR BYLAWS OF THE CORPORATION. IN FURTHERANCE OF ITS CORPORATE PURPOSES, WESLEY GROUP SHALL HAVE ALL GENERAL POWERS ENNUMERATED IN SECTION 202 OF THE NOT-FOR-PROFIT CORPORATE LAW.
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTANT AND THEN SENT TO MANAGEMENT FOR REVIEW. ONCE FORM 990 HAS BEEN REVIEWED AND ALL QUESTIONS, IF ANY, CLEARED UP, COPIES OF THE 990 ARE ELECTRONICALLY DISTRIBUTED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO IT BEING FILED. DIRECTORS ARE INSTRUCTED TO CONTACT THE DIRECTOR OF FINANCE WITH ANY QUESTIONS. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING.
FORM 990, PART VI, SECTION B, LINE 12C	DIRECTORS, OFFICERS, AND MEMBERS OF THE MANAGEMENT TEAM ARE REQUIRED TO COMPLETE CONFLICT OF INTEREST AND DECLARATION ANNUALLY. DIRECTORS AND OFFICERS ARE ASKED AT EACH BOARD MEETING IF THERE HAVE BEEN ANY CHANGES THAT THE ORGANIZATION SHOULD BE AWARE OF. IF A CONFLICT IS IDENTIFIED, BOARD MEMBERS WOULD BE EXCUSED FROM PARTICIPATING IN DISCUSSION AND VOTING FOR ANY ITEM DEEMED RELEVANT TO THEIR CONFLICT. THE POLICY IS ALSO MONITORED AND ENFORCED THROUGH OBSERVATIONS AND WHISTLEBLOWING.
FORM 990, PART VI, SECTION B, LINE 15	THE BOARD OF DIRECTORS / CEO EVALUATION COMPENSATION COMMITTEE CONSISTS OF 5 BOARD MEMBERS WHO ARE APPROVED ANNUALLY TO SERVE ON THE COMMITTEE. THE COMPENSATION COMMITTEE ANNUALLY REVIEWS ACCOMPLISHMENTS AND SETS GOALS FOR THE CEO. AN INDEPENDENT COMPENSATION CONSULTANT PROVIDES A COMPETITVE WAGE ANALYSIS AND RECOMMENDATIONS FOR THE CEO AND OTHER EXECUTIVE POSITIONS. THE CEO IS RESPONSIBLE FOR THE ANNUAL REVIEW AND FINAL COMPENSATION FOR WESLEY'S EXECUTIVES.
FORM 990, PART VI, SECTION C, LINE 19	THE CORPORATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. IN ADDITION, FORM 990 AS WELL AS THE FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST AT 3 UPTON PARK, WESLEY GARDENS CORPORATION 22-3139841 ROCHESTER, NEW YORK 14607-1545; OR BY CALLING THE ORGANIZATION DIRECTLY AT (585) 241 - 2131.
FORM 990, PART XI, LINE 9, CHANGES IN NET ASSETS	CUMULATIVE EFFECT OF A CHANGE IN ACCOUNTING PRINCIPLE OF $12,000 IN 2023.
FORM 990, PART XII, LINE 2C	NO CHANGES SINCE PRIOR YEAR.
FORM 990 PART IX LINE 24 - OTHER EXPENSES	DESCRIPTION:CREDIT LOSS EXPENSE TOTAL EXPENSES:108000 PROGRAM SERVICES:108000
FORM 990 PART IX LINE 24 - OTHER EXPENSES	DESCRIPTION:SUPPLIES TOTAL EXPENSES:494700 PROGRAM SERVICES:494700
FORM 990 PART IX LINE 24 - OTHER EXPENSES	DESCRIPTION:CONSULTING FEES TOTAL EXPENSES:1405524 PROGRAM SERVICES:1405524
FORM 990 PART IX LINE 24 - OTHER EXPENSES	DESCRIPTION:LEASED EQUIPMENT TOTAL EXPENSES:254447 PROGRAM SERVICES:254447

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd
UPTON FOUNDATION INC DBA FRIENDS OF
WESLEY - 16-1190284 3 UPTON PARK	ROCHESTER	NY	14607	161190284	FUNDRAISING	NY	501(C)(3)	LINE 11	NA	false
THE WESLEY GROUP DBA WESLEY COMMUNITY
3 UPTON PARK	ROCHESTER	NY	14607	222874483	PROVIDE SERVI	NY	501(C)(3)	LINE 12B,II	NA	false

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