ABERDEEN RIDGE INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: ABERDEEN RIDGE INC (EIN 47-2871995)
Tax period: 2023-07-01 to 2024-06-30
Filed: 2025-05-15
IRS object ID: 202511359349313506
Schema version: 2023v6.0
Source: Download XML · Original 990 at ProPublica

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

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

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-05-15T15:19:08+00:00	ReturnTs
Tax Period End	2024-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	440160260	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Forvis Mazars LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1551 N Waterfront Pkwy Ste 300	AddressLine1Txt
City	Wichita	CityNm
State Abbreviation	KS	StateAbbreviationCd
ZIP	672066601	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	472871995	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ABERDEEN RIDGE INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	ABER	BusinessNameControlTxt
Phone	3166851100	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2414 N WOODLAWN BLVD	AddressLine1Txt
City	WICHITA	CityNm
State Abbreviation	KS	StateAbbreviationCd
ZIP	67220	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	BRUCE SHOGREN	PersonNm
Person Title	PRESIDENT/CEO	PersonTitleTxt
Phone	3166851100	PhoneNum
Signature	2025-05-15	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	MATTHEW C HALL	PreparerPersonNm
PTIN	P01573021	PTIN
Phone	3162652811	PhoneNum
Preparation	2025-05-15	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BRUCE H SHOGREN	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2414 N WOODLAWN BLVD	AddressLine1Txt
City	WICHITA	CityNm
State Abbreviation	KS	StateAbbreviationCd
ZIP	67220	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$9,623	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.ABERDEENRIDGE.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2015	FormationYr
Legal Domicile State	KS	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE QUALITY SENIOR INDEPENDENT LIVING AND ASSISTED LIVING / MEMORY CARE WITHIN A CHRISTIAN-BASED COMMUNITY.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	8	TotalEmployeeCnt
Total Volunteers	8	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$675	PYContributionsGrantsAmt
CY Contributions Grants	$1,149	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$8,474	CYOtherRevenueAmt
PY Total Revenue	$675	PYTotalRevenueAmt
CY Total Revenue	$9,623	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	$303,170	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$632,571	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,504,735	PYOtherExpensesAmt
CY Other Expenses	$1,519,424	CYOtherExpensesAmt
PY Total Expenses	$1,807,905	PYTotalExpensesAmt
CY Total Expenses	$2,151,995	CYTotalExpensesAmt
PY Revenues Less Expenses	-$1,807,230	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$2,142,372	CYRevenuesLessExpensesAmt
Total Assets BOY	$148,703,354	TotalAssetsBOYAmt
Total Assets EOY	$139,870,821	TotalAssetsEOYAmt
Total Liabilities BOY	$155,170,907	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$148,480,746	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$6,467,553	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$8,609,925	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE QUALITY SENIOR INDEPENDENT LIVING AND ASSISTED LIVING/MEMORY CARE WITHIN A CHRISTIAN-BASED COMMUNITY FOUNDED UPON THE VALUES OF RESPECT, DIGNITY AND INDEPENDENCE.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$629,015	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$0	RevenueAmt
Desc	ABERDEEN RIDGE IS A RETIREMENT COMMUNITY IN THE CONSTRUCTION PHASE WITH BLUE SKY SALE UNDERWAY (PRE-SALE OF FUTURE UNITS) AT JUNE 30, 2024, WITH CONSTRUCTION UNDERWAY AND INITIAL OCCUPANCY BEGINNING IN THE FALL OF 2024. OPERATIONS ARE BEING DESIGNED TO PROVIDE LONG-TERM CARE SERVICES FOR OLDER INDIVIDUALS AT THE LOWEST FEASIBLE COST; TO OFFER ACCOMMODATIONS AND SERVICES ESPECIALLY DESIGNED TO MEET THE PHYSICAL, SOCIAL, SPIRITUAL, AND PSYCHOLOGICAL NEEDS, AND TO CONTRIBUTE TO THE HEALTH, SECURITY, SENSE OF WELL-BEING AND USEFULNESS OF OLDER INDIVIDUALS. HOUSING NEEDS ARE MET BY PROVIDING FACILITIES THAT ARE SPECIFICALLY DESIGNED TO MEET A COMBINATION OF PHYSICAL, EMOTIONAL, RECREATIONAL AND SOCIAL NEEDS OF ELDERLY PERSONS. HEALTH CARE NEEDS ARE SATISFIED BY OFFERING SENIOR INDEPENDENT LIVING AND ASSISTED LIVING / MEMORY CARE ON A SINGLE CAMPUS. FINANCIAL SECURITY IS ACHIEVED BY PROVIDING SERVICES AT THE LOWEST FEASIBLE COST. INCLUDED IS THE POLICY OF MAINTAINING IN RESIDENCE ANY PERSON WHO OUTLIVES HIS OR HER ABILITY TO PAY FOR THE COST OF RESIDENCY THROUGH NO FAULT OF THEIR OWN.	Desc
Total Program Service Expenses	$629,015	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (true)	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (true)	TaxExemptBondsInd
Invest Tax Exempt Bonds	false	InvestTaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
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	49	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	8	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	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	Yes (true)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (true)	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	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CO	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BRUCE H SHOGREN	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3166851100	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 20440	AddressLine1Txt
City	WICHITA	CityNm
State Abbreviation	KS	StateAbbreviationCd
ZIP	67208	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DAN F HARRIS
TRUSTEE/CHAIR	1.0	3.0	Yes (X)	Yes (X)	$0	$0	$0
ROBERT S BONNEY
TRUSTEE/VICE CHAIR	1.0	3.0	Yes (X)	Yes (X)	$0	$0	$0
AARON MORRISON
TRUSTEE	1.0	3.0	Yes (X)		$0	$0	$0
GARY D BRENNECKE
TRUSTEE	1.0	3.0	Yes (X)		$0	$0	$0
JOHN GOODWIN
TRUSTEE	1.0	3.0	Yes (X)		$0	$0	$0
NANCY DULING
TRUSTEE	1.0	3.0	Yes (X)		$0	$0	$0
PATRICIA COOK
TRUSTEE	1.0	3.0	Yes (X)		$0	$0	$0
ROB SCHENDEL
TRUSTEE	1.0	3.0	Yes (X)		$0	$0	$0
BRUCE H SHOGREN
PRESIDENT/CEO	5.0	35.0		Yes (X)	$0	$387,684	$50,301
JOAN MILLER
ASST. TREASURER/CONTROLLER	5.0	35.0		Yes (X)	$0	$140,857	$11,216
MELANIE OWENS
CFO/TREASURER	5.0	35.0		Yes (X)	$0	$251,948	$15,046
SHERRY K HIND
CORPORATE SECRETARY	5.0	35.0		Yes (X)	$0	$141,571	$15,455
WILLIAM H TAYLOR
CHIEF OPERATING OFFICER	5.0	35.0		Yes (X)	$0	$244,818	$26,301

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$1,166,878	TotReportableCompRltdOrgAmt
Total Other Compensation	$118,319	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt	Address Line2ContractorAddress/USAddress/AddressLine2Txt
RDG PLANNING & DESIGN
1302 HOWARD STREET	OMAHA	NE	681023261	INTERIOR DESIGN	$872,556
A G ARCHITECTURE
1414 UNDERWOOD AVE SUITE 301	WAUWATOSA	WI	53213	CONSTRUCTION PLANNING	$585,080
GCD COLORADO LLC
220 EAST LAS COLINAS BLVD	IRVING	TX	75039	CONSULTING SERVICES	$454,612	SUITE 1000
ATTANE
8800 WARD PARKWAY SUITE 400	KANSAS CITY	MO	64114	MARKETING/CONSULTING	$272,213
GMSC COLORADO LLC
220 EAST LAS COLINAS BLVD	IRVING	TX	75039	CONSULTING SERVICES	$227,494	SUITE 1000

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	8	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$1,149	AllOtherContributionsAmt
Total Contributions	$1,149	TotalContributionsAmt

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$0	TotalProgramServiceRevenueAmt

Rental Income Or Loss RentalIncomeOrLossGrp

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

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$0	SecuritiesAmt
Other	$0	OtherAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$8,474	TotalRevenueColumnAmt
Exclusion	$8,474	ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$8,474	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$9,623	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$8,474	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Benefits To Members BenefitsToMembersGrp

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

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$538,583	TotalAmt
Program Services	$103,935	ProgramServicesAmt
Management And General	$434,648	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$53,786	TotalAmt
Program Services	$10,380	ProgramServicesAmt
Management And General	$43,406	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$40,202	TotalAmt
Program Services	$7,866	ProgramServicesAmt
Management And General	$32,336	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$247,658	TotalAmt
Management And General	$247,658	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$473,409	TotalAmt
Program Services	$200,950	ProgramServicesAmt
Management And General	$272,459	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$1,401	TotalAmt
Program Services	$1,026	ProgramServicesAmt
Management And General	$375	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$347,716	TotalAmt
Program Services	$57,473	ProgramServicesAmt
Management And General	$290,243	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$30,860	TotalAmt
Program Services	$30,860	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$186,926	TotalAmt
Program Services	$20,035	ProgramServicesAmt
Management And General	$166,891	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$35,860	TotalAmt
Program Services	$20,757	ProgramServicesAmt
Management And General	$15,103	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$19,861	TotalAmt
Management And General	$19,861	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
SMALL EQUIPMENT PURCHASES	$126,735	$126,735
DIETARY - FOOD	$12,364	$12,364
DIETARY - SUPPLIES	$11,354	$11,354
REPAIRS & MAINTENANCE	$3,880	$3,880

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$21,400	TotalAmt
Program Services	$21,400	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,151,995	TotalAmt
Program Services	$629,015	ProgramServicesAmt
Management And General	$1,522,980	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$469,396	BOYAmt
EOY	$425,746	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

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

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$147,780	BOYAmt
EOY	$1,193	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

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

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

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

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$68,100	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$122,035,599	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$0	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$98,301,248	BOYAmt
EOY	$122,035,599	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$4,586,948	BOYAmt
EOY	$4,129,157	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

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

Intangible Assets IntangibleAssetsGrp

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

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$45,197,982	BOYAmt
EOY	$13,211,026	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$148,703,354	BOYAmt
EOY	$139,870,821	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$10,359,697	BOYAmt
EOY	$4,086,948	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$4,734,728	BOYAmt
EOY	$4,031,657	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$139,655,515	BOYAmt
EOY	$139,678,819	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

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

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$420,967	BOYAmt
EOY	$683,322	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$155,170,907	BOYAmt
EOY	$148,480,746	EOYAmt

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	-$6,470,528	BOYAmt
EOY	-$8,613,936	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,975	BOYAmt
EOY	$4,011	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$6,467,553	BOYAmt
EOY	-$8,609,925	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$148,703,354	BOYAmt
EOY	$139,870,821	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$2,142,372	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	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)
Consol And Sep Basis Fincl Stmt	Yes (X)	ConsolAndSepBasisFinclStmtInd

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	$650	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$650	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$46,867	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$675	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,149	CurrentTaxYearAmt
Total	$49,991	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Total	$0	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	$650	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$650	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$46,867	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$675	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,149	CurrentTaxYearAmt
Total	$49,991	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$49,991	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$5	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$18	CurrentTaxYearMinus2YearsAmt
Total	$23	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	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$18	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$23	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	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$300	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$8,474	CurrentTaxYearAmt
Total	$8,774	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$650	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$655	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$47,185	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$675	CurrentTaxYearMinus1YearAmt
Current Tax Year	$9,623	CurrentTaxYearAmt
Total	$58,788	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.8504	PublicSupportCY509Pct
Public Support PY509	0.9935	PublicSupportPY509Pct
Investment Income CY	0	InvestmentIncomeCYPct
Investment Income PY	0.0	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 Other Income	FormAndLineReferenceDesc
Explanation	DESCRIPTION - MISCELLANEOUS, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 300.0, COLUMN D - 0.0, COLUMN E - 8474.0, COLUMN F - 8774.0;	ExplanationTxt

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$122,035,599	OtherCostOrOtherBasisAmt
Book Value	$122,035,599	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$122,035,599	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	FUNDS HELD BY FISCAL AGENT	Desc
Book Value	$13,211,026	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$13,211,026	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
INTERCOMPANY PAYABLES	$292,332
DEFERRED DEPOSITS	$390,990

Field	Value	IRS element (for citing)
Total Liability	$683,322	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$9,623	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$0	OtherRevenueAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$9,623	RevenueSubtotalAmt
Other Revenues Not Included	$0	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$9,623	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,151,995	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$0	OtherExpensesIncludedAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$2,151,995	ExpensesSubtotalAmt
Other Expenses Not Included	$0	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,151,995	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule D, Part X, Line 2	FormAndLineReferenceDesc
Explanation	MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	false	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 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
SHERRY K HIND
CORPORATE SECRETARY	$0	$141,193	$0	$0	$0	$378	$0	$8,500	$0	$6,955	$0	$157,026	$0	$0
JOAN MILLER
ASST. TREASURER/CONTROLLER	$0	$137,642	$0	$3,000	$0	$215	$0	$1,000	$0	$10,216	$0	$152,073	$0	$0
MELANIE OWENS
CFO/TREASURER	$0	$240,108	$0	$4,500	$0	$7,340	$0	$4,000	$0	$11,046	$0	$266,994	$0	$0
BRUCE H SHOGREN
PRESIDENT/CEO	$0	$382,589	$0	$0	$0	$5,095	$0	$32,500	$0	$17,801	$0	$437,985	$0	$0
WILLIAM H TAYLOR
CHIEF OPERATING OFFICER	$0	$241,243	$0	$0	$0	$3,575	$0	$8,500	$0	$17,801	$0	$271,119	$0	$0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation	FormAndLineReferenceDesc
Explanation	COMPENSATION FOR BRUCE H. SHOGREN, PRESIDENT/CEO IS PROVIDED BY PRESBYTERIAN MANORS OF MID-AMERICA, INC. (PMMA), A RELATED ENTITY. PMMA USES A COMPENSATION COMMITTEE, FORM 990 OF OTHER ORGANIZATIONS, A WRITTEN EMPLOYMENT CONTRACT, A COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE TO ESTABLISH MR. SHOGREN'S COMPENSATION. THE COMPENSATION FOR ALL OTHER OFFICERS AND KEY EMPLOYEES IS ALSO PROVIDED BY PMMA. THE CEO OF PMMA USES COMPARABILITY DATA TO DETERMINE COMPENSATION FOR THE OTHER OFFICERS, KEY EMPLOYEES, AND EXECUTIVE DIRECTORS.	ExplanationTxt

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	COLORADO HEALTH FACILITIES AUTHORITY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Bond Issuer EIN	840752932	BondIssuerEIN
CUSIP	19648FTJ3	CUSIPNum
Bond Issued	2021-12-29	BondIssuedDt
Issue Price	$139,823,862	IssuePriceAmt
Defeased	false	DefeasedInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Pool Financing	false	PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Total Proceeds	$142,759,006	TotalProceedsAmt
In Reserve Fund	$6,953,089	InReserveFundAmt
Capitalized Interest	$13,671,082	CapitalizedInterestAmt
Issuance Costs From Proceeds	$2,712,240	IssuanceCostsFromProceedsAmt
Capital Expenditures	$108,782,474	CapitalExpendituresAmt
Other Spent Proceeds	$4,545,746	OtherSpentProceedsAmt
Unspent	$6,094,374	UnspentAmt
Refunding Tax Exempt Bonds	false	RefundingTaxExemptBondsInd
Refunding Taxable Bonds	Yes (true)	RefundingTaxableBondsInd
Final Allocation Made	false	FinalAllocationMadeInd
Adequate Books And Rec Maint	Yes (true)	AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	false	OwningBondFinancedPropertyInd
Any Lease Arrangements	Yes (true)	AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop	Yes (true)	MgmtContractBondFincdPropInd
Engage Bond Counsel Contracts	Yes (true)	EngageBondCounselContractsInd
Any Research Agreements	false	AnyResearchAgreementsInd
Private Bus Use By Others	0.0	PrivateBusUseByOthersPct
Private Bus Concerning UBI	0.0	PrivateBusConcerningUBIPct
Total Private Business Use	0.0	TotalPrivateBusinessUsePct
Bond Iss Meet Prvt Sec Pymt Test	false	BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop	false	ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond Remdtd	Yes (true)	ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	false	Form8038TFiledInd
Rebate Not Due Yet	Yes (true)	RebateNotDueYetInd
Variable Rate Issue	false	VariableRateIssueInd
Hedge Identified In Bks And Rec	false	HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC	false	GrossProceedsInvestedInGICInd
Gross Proceeds Invested	false	GrossProceedsInvestedInd
Written Proc To Monitor Reqs	Yes (true)	WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Procedures Corrective Action	Yes (true)	ProceduresCorrectiveActionInd

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule K, Part I, Column (f) DESCRIPTION OF BOND PURPOSE	REFUND TAXABLE PRE-CONSTRUCTION LOAN DATED JULY 31, 2021 AND FINANCE ACQUIRING, CONSTRUCTING, EQUIPPING AND FURNISHING A NEW SENIOR LIVING COMMUNITY.
Schedule K, Part II, Line 3 PROCEEDS NOT IDENTICAL TO ISSUE PRICE	AMOUNT IS NOT EQUAL TO THE ISSUE PRICE DUE TO INVESTMENT EARNINGS DURING THE PROJECT PERIOD.
Schedule K, Part II, Line 13 YEAR OF SUBSTANTIAL COMPLETION	PROJECT IS STILL UNDER CONSTRUCTION.
Schedule K, Part II, Line 15 REFUNDING ISSUE	CURRENT REFUNDING OF TAXABLE PRE-CONSTRUCTION LOAN DATED 7/31/2021.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (11 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Line 2 BUSINESS RELATIONSHIPS	ALL OF THE OFFICERS AND DIRECTORS HAVE A BUSINESS RELATIONSHIP DUE TO THEIR POSITIONS IN PRESBYTERIAN MANORS OF MID-AMERICA, INC., A RELATED 501(C)(3) ORGANIZATION.
Form 990, Part VI, Line 15 PROCESS TO ESTABLISH COMPENSATION	PRESBYTERIAN MANORS OF MID-AMERICA, INC.'S ATTORNEY AND/OR THE CFO/SVP-HR PROVIDES THE BOARD OF TRUSTEES WITH COMPARABILITY DATA TO DETERMINE THE CEO'S COMPENSATION. DELIBERATION OF THE CEO'S COMPENSATION IS HELD IN THE GOVERNANCE COMMITTEE AND EXECUTIVE BOARD SESSION. THE BOARD'S DECISION IS PROVIDED TO THE CFO/SVP-HR BY THE BOARD CHAIRMAN. THE CEO USES COMPARABILITY DATA TO DETERMINE COMPENSATION FOR THE OTHER OFFICERS, KEY EMPLOYEES, AND EXECUTIVE DIRECTORS.
Form 990, Part VI, Line 3 Delegation of management duties	GREYSTONE DEVELOPMENT COMPANY IS PERFORMING MARKETING AND DEVELOPMENT ACTIVITIES ASSOCIATED WITH THE PRE-CONSTRUCTION AND CONSTRUCTION PHASE OF THE FACILITY.
Form 990, Part VI, Line 6 Classes of members or stockholders	PRESBYTERIAN MANORS OF MID-AMERICA, INC., A NOT-FOR-PROFIT, 501(C)(3) ORGANIZATION IS THE SOLE MEMBER OF ABERDEEN RIDGE, INC.
Form 990, Part VI, Line 7a Members or stockholders electing members of governing body	PRESBYTERIAN MANORS OF MID-AMERICA, INC., BEING THE SOLE MEMBER OF ABERDEEN RIDGE, INC. HAS THE RIGHT TO ELECT ALL OF THE BOARD OF TRUSTEES
Form 990, Part VI, Line 11b Review of form 990 by governing body	AN INDEPENDENT ACCOUNTING FIRM PREPARES AND REVIEWS THE FORM 990. THE 990 IS THEN REVIEWED BY THE CFO AND THE ORGANIZATION'S CHAIR OF THE FINANCE COMMITTEE. ANY QUESTIONS OR CONCERNS THE CFO AND THE ORGANIZATION'S CHAIR OF THE FINANCE COMMITTEE HAVE ARE ADDRESSED AND ANY CORRECTIONS OR CLARIFICATIONS ARE MADE. THE FINAL FORM 990 WITH ALL REQUIRED SCHEDULES IS THEN PROVIDED TO ALL VOTING MEMBERS OF THE BOARD PRIOR TO FILING THE 990 WITH THE IRS.
Form 990, Part VI, Line 12c Conflict of interest policy	ANNUALLY, PRESBYTERIAN MANORS OF MID-AMERICA, INC.'S ATTORNEY PRESENTS AND EXPLAINS THE CONFLICT OF INTEREST POLICY TO THE BOARD, THE OFFICERS, AND THE KEY EMPLOYEES. THE TRUSTEES, OFFICERS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANY CONFLICTS AND SIGN THE POLICY. IF A POSSIBLE CONFLICT OF INTEREST ARISES, IT IS REVIEWED BY THE ATTORNEY AND THE ORGANIZATION'S CEO WHO DETERMINE WHETHER A CONFLICT EXISTS. IF IT IS DETERMINED THAT A CONFLICT EXISTS, THE CONFLICTED INDIVIDUAL IS PROHIBITED FROM VOTING OR BEING INVOLVED IN DISCUSSIONS REGARDING THE CONFLICT.
Form 990, Part VI, Line 15a Process to establish compensation of top management official	COMPENSATION FOR BRUCE H. SHOGREN, PRESIDENT/CEO IS PROVIDED BY PRESBYTERIAN MANORS OF MID-AMERICA, INC. (PMMA), A RELATED ENTITY. PMMA USES A COMPENSATION COMMITTEE, FORM 990 OF OTHER ORGANIZATIONS, A WRITTEN EMPLOYMENT CONTRACT, A COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE TO ESTABLISH MR. SHOGREN'S COMPENSATION.
Form 990, Part VI, Line 15b Process to establish compensation of other employees	THE COMPENSATION FOR ALL OTHER OFFICERS AND KEY EMPLOYEES IS ALSO PROVIDED BY PMMA. THE CEO OF PMMA USES COMPARABILITY DATA TO DETERMINE COMPENSATION FOR THE OTHER OFFICERS, KEY EMPLOYEES, AND EXECUTIVE DIRECTORS. THIS PROCESS LAST OCCURED IN 2024.
Form 990, Part VI, Line 19 Required documents available to the public	ABERDEEN RIDGE, INC. MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST, AT MANAGEMENT'S DISCRETION.
Form 990, Part IX, Line 11g Other Fees	MARKETING CONSULTANTS - Total Expense: 267972, Program Service Expense: , Management and General Expenses: 267972, Fundraising Expenses: ; DIETARY CONSULTANTS - Total Expense: 200950, Program Service Expense: 200950, Management and General Expenses: , Fundraising Expenses: ; OTHER CONSULTANTS - Total Expense: 4487, Program Service Expense: , Management and General Expenses: 4487, Fundraising Expenses: ;

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 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
PRESBYTERIAN MANORS OF MID-AMERICA
2414 N WOODLAWN BLVD	WICHITA	KS	67220	480877587	MANAGEMENT	KS	501(c)(3)	Type II	NA	false
ASHFIELD ACTIVE LIVING AND WELLNESS COMM
575 COUCH AVE	KIRKWOOD	MO	63122	205385139	CCRC	MO	501(c)(3)	10	PMMA	false
PRESBYTERIAN MANORS INC
2414 N WOODLAWN	WICHITA	KS	67220	237154996	CCRC	KS	501(c)(3)	10	PMMA	false
SALINA PRESBYTERIAN MANOR ENDOWMENT FUND
2601 E CRAWFORD	SALINA	KS	67401	480937829	FUNDS MGMT	KS	501(c)(3)	Type I	PMI	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	Yes (true)	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	false	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	false	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	Yes (true)	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	false	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (true)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (true)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	false	TransferToOtherOrgInd
Transfer From Other Org	false	TransferFromOtherOrgInd