CARPENTERS HOME ESTATES INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
CARPENTERS HOME ESTATES INC (EIN 59-2347336)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-10-25
IRS object ID
202312989349301866
Schema version
2022v5.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2023-10-25T14:58:59-05:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN593070669PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MSL PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1255 S ORANGE AVENUE SUITE 600AddressLine1Txt
CityORLANDOCityNm
State AbbreviationFLStateAbbreviationCd
ZIP32801ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN592347336EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CARPENTER'S HOME ESTATES INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCARPBusinessNameControlTxt
Phone8638583847PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11001 CARPENTERS WAYAddressLine1Txt
CityLAKELANDCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33809ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLOU MCCRANEYPersonNm
Person TitleSECRETARY/TREASURERPersonTitleTxt
Phone8638583847PhoneNum
Signature2023-10-25SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstLOUPersonFirstNm
Person LastMCCRANEYPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonHARRY E HARP CPAPreparerPersonNm
PTINP00176471PTIN
Phone4077405400PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1THE ESTATES AT CARPENTERSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerLEO GILLMANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11001 CARPENTERS WAYAddressLine1Txt
CityLAKELANDCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33809ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$18,389,486GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ESTATESATCARPENTERS.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1984FormationYr
Legal Domicile StateFLLegalDomicileStateCd
Activity Or MissionTHE ORGANIZATION DEDICATES A VARIETY OF SERVICES TO MEET THE NEEDS OF ITS RESIDENTS.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee331TotalEmployeeCnt
Total Volunteers100TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$454,921PYContributionsGrantsAmt
CY Contributions Grants$2,956CYContributionsGrantsAmt
PY Program Service Revenue$18,457,683PYProgramServiceRevenueAmt
CY Program Service Revenue$18,142,419CYProgramServiceRevenueAmt
PY Investment Income$114,838PYInvestmentIncomeAmt
CY Investment Income$186,379CYInvestmentIncomeAmt
PY Other Revenue$17,925PYOtherRevenueAmt
CY Other Revenue$38,018CYOtherRevenueAmt
PY Total Revenue$19,045,367PYTotalRevenueAmt
CY Total Revenue$18,369,772CYTotalRevenueAmt
PY Grants And Similar Paid$23,531PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$223,314CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$9,127,444PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$9,193,565CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$10,253,279PYOtherExpensesAmt
CY Other Expenses$11,024,963CYOtherExpensesAmt
PY Total Expenses$19,404,254PYTotalExpensesAmt
CY Total Expenses$20,441,842CYTotalExpensesAmt
PY Revenues Less Expenses-$358,887PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$2,072,070CYRevenuesLessExpensesAmt
Total Assets BOY$64,229,461TotalAssetsBOYAmt
Total Assets EOY$62,224,590TotalAssetsEOYAmt
Total Liabilities BOY$54,543,025TotalLiabilitiesBOYAmt
Total Liabilities EOY$55,143,858TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$9,686,436NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$7,080,732NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE ESTATES AT CARPENTERS IS A NOT-FOR-PROFIT CONTINUING CARE RETIREMENT COMMUNITY DEDICATED TO PROVIDING NURSING AND PERSONAL SERVICES TO MEET THE SPIRITUAL, SOCIAL, EMOTIONAL, PHYSICAL AND HEALTH NEEDS OF THE RESIDENTS AND THE COMMUNITY WE SERVE. WE STRIVE TO PROMOTE AND ENHANCE AN ENVIRONMENT THAT ENCOURAGES DIGNITY, PERSONAL GROWTH, HAPPINESS AND SELF-ESTEEM WHILE VALUING A SENSE OF PURPOSE AND INDEPENDENCE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,152,380ExpenseAmt
Revenue$1,164,640RevenueAmt
DescSEE SCHEDULE O:CARPENTER'S HOME ESTATES, INC. ("THE ESTATES") OPERATES A 72-BED SKILLED NURSING FACILITY AND PARTICIPATES IN THE MEDICARE AND MEDICAID PROGRAMS. IN 2022, 39% OF THE TOTAL PATIENT DAYS SERVED IN THE NURSING HOME WERE RECEIVING LIFECARE BENEFITS. THROUGH THEIR RESIDENT AGREEMENT, THESE RESIDENTS RECEIVE A GUARANTEE FOR THE PROVISION OF SERVICES REGARDLESS OF THEIR ABILITY TO PAY, AS LONG AS THEY HAVE NOT DISPOSED OF THEIR ASSETS AT LESS THAN FAIR MARKET VALUE. IN ADDITION, THE ESTATES DEMONSTRATES COMMITMENT TO THE SERVICE AND SUPPORT OF THE INDIGENT ELDERLY POPULATION OF THE LOCAL COMMUNITY. IN 2022, 21% OF THE TOTAL PATIENT DAYS IN THE SKILLED NURSING COMPONENT WERE FOR CARE PROVIDED TO RESIDENTS COVERED BY THE MEDICAID PROGRAM. IN THE ESTATES' 37-YEAR HISTORY, NO RESIDENT HAS EVER BEEN ASKED TO LEAVE DUE TO THEIR INABILITY TO MEET THEIR FINANCIAL OBLIGATIONS TO THE ORGANIZATION.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$3,338,685ExpenseAmt
Grant$213,314GrantAmt
Revenue$3,374,206RevenueAmt
DescSEE SCHEDULE O:CARPENTER'S HOME ESTATES, INC. OPERATES A 49-UNIT ASSISTED LIVING FACILITY WITH A LICENSED OCCUPANCY OF 52 RESIDENTS. THE FACILITY HOLDS AN EXTENDED CONGREGATE CARE LICENSE TO ALLOW FOR THE PROVISION OF NURSING SERVICES TO THE RESIDENTS. THIS SPECIALTY LICENSE ALLOWS THE FACILITY TO EXPAND THE NUMBER AND TYPES OF SERVICES PROVIDED TO THE RESIDENTS WITH THE INTENT OF ALLOWING THEM TO "AGE IN PLACE." THIS LICENSE AND STAFFING PATTERN, WHICH INCLUDES 24-HOUR-A-DAY NURSING COVERAGE, PERMITS THE RESIDENTS TO AGE WITH DIGNITY AND POSTPONES THEIR TRANSFER TO SKILLED NURSING, WHICH HAS A HIGHER COST THAN ASSISTED LIVING. IN 2022, 95% OF THE RESIDENTS SERVED IN THE ASSISTED LIVING FACILITY WERE RECEIVING LIFECARE BENEFITS. THROUGH THEIR RESIDENT AGREEMENT, THESE RESIDENTS RECEIVE A GUARANTEE FOR THE PROVISION OF SERVICES AND SUPPORT REGARDLESS OF THEIR ABILITY TO PAY, AS LONG AS THEY HAVE NOT DISPOSED OF THEIR ASSETS AT LESS THAN FAIR MARKET VALUE. IN THE ESTATES' 37-YEAR HISTORY, NO RESIDENT HAS EVER BEEN ASKED TO LEAVE DUE TO THEIR INABILITY TO MEET THEIR FINANCIAL OBLIGATIONS TO THE ORGANIZATION.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$13,460,367ExpenseAmt
Grant$10,000GrantAmt
Revenue$13,603,573RevenueAmt
DescSEE SCHEDULE O:CARPENTER'S HOME ESTATES, INC. OPERATES 372 INDEPENDENT LIVING APARTMENTS AS PART OF THE CONTINUING CARE RETIREMENT COMMUNITY. THE INDEPENDENT LIVING APARTMENTS PROVIDE FINANCIAL SUPPORT TO THE OPERATING ACTIVITIES OF THE SKILLED NURSING FACILITY AND THE ASSISTED LIVING FACILITY. THE ESTATES OPERATES A WELLNESS CLINIC STAFFED BY LICENSED NURSES TO PROVIDE OVERSIGHT OF RESIDENT HEALTH CONCERNS, COMMUNICATE WITH MEDICAL PROVIDERS TO IMPROVE CARE AND MINIMIZE WASTE, AND TO ASSIST IN THE COORDINATION OF OUTSIDE MEDICAL SERVICES. THE RESIDENT AGREEMENT EXECUTED AT ADMISSION TO THE COMMUNITY PROVIDES RESIDENTS WITH A SENSE OF SECURITY AND PEACE OF MIND BY GUARANTEEING THE PROVISIONS OF SERVICES AND SUPPORT FOR THE REST OF THEIR LIVES AND REGARDLESS OF THEIR ABILITY TO PAY, AS LONG AS THEY HAVE NOT DISPOSED OF THEIR ASSETS AT LESS THAN FAIR MARKET VALUE. IN THE ESTATES' 37-YEAR HISTORY, NO RESIDENT HAS EVER BEEN ASKED TO LEAVE DUE TO THEIR INABILITY TO MEET THEIR FINANCIAL OBLIGATIONS TO THE ORGANIZATION.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$17,951,432TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt BondsYes (1)TaxExemptBondsInd
Invest Tax Exempt Bonds0InvestTaxExemptBondsInd
Escrow Account0EscrowAccountInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntYes (1)BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document24IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee331EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldFLStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BRIAN ROBAREBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8638583847PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11001 CARPENTERS WAYAddressLine1Txt
CityLAKELANDCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33809ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
LEO GILLMAN
PRESIDENT2.00Yes (X)Yes (X)$0$0$0
DAVID VESPA
VICE PRESIDENT2.00Yes (X)Yes (X)$0$0$0
LOU MCCRANEY
SECRETARY/TREASURER2.00Yes (X)Yes (X)$0$0$0
DAVID SCRUGGS
BOARD MEMBER2.00Yes (X)$0$0$0
HARVEY MABE
BOARD MEMBER2.00Yes (X)$0$0$0
JASON PENROD
BOARD MEMBER2.00Yes (X)$0$0$0
MARK DICKSON
BOARD MEMBER2.00Yes (X)$0$0$0
PATSY FEUCHT
BOARD MEMBER2.00Yes (X)$0$0$0
WALTER LAIDLER
BOARD MEMBER2.00Yes (X)$0$0$0
BRIAN ROBARE
CEO & EXECUTIVE DIRECTOR40.00Yes (X)$0$0$0
JOHN THOMPSON
CFO40.00Yes (X)$0$0$0
LILYBETH LUCAS
THERAPY DIRECTOR40.00$130,344$0$14,482Yes (X)
GULE R KAHN
NURSING DIRECTOR40.00$135,816$0$20,888Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$266,160TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$35,370TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
HMS OF LAKELAND INC
6512 EMERALD WOODS LANELAKELANDFL33811MANAGEMENT SERVICES$1,226,184
EVANGELISTO CONSTRUCTION LLC
2426 EDENFIELD PLACELAKELANDFL33801CONTRACTOR$1,121,241
JOHNSON-LANCASTER AND ASSOCIATES
13031 US HIGHWAY 19NCLEARWATERFL33764FOOD SERVICE EQUIPMENT$409,756
SFCS INC
305 SOUTH JEFFERSON STROANOKEVA24011ENGINEERING SERVICES$390,429
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt
All Other Contributions$2,956AllOtherContributionsAmt
Total Contributions$2,956TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
APARTMENT SERVICE FEES623000$10,370,020$10,370,020
SKILLED NURSING623000$3,374,206$3,374,206
EARNED ENTRANCE FEES623000$3,016,335$3,016,335
ASSISTED LIVING FEES623000$1,164,640$1,164,640
OTHER RESIDENT SERVICE623000$217,218$217,218
FieldValueIRS element (for citing)
Total Program Service Revenue$18,142,419TotalProgramServiceRevenueAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$186,379TotalRevenueColumnAmt
Exclusion$186,379ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$57,732FundraisingGrossIncomeAmt
Fundraising Direct Expenses$19,714FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$38,018TotalRevenueColumnAmt
Exclusion$38,018ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$18,369,772TotalRevenueColumnAmt
Related Or Exempt Func Income$18,142,419RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$224,397ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$10,000TotalAmt
Program Services$10,000ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$213,314TotalAmt
Program Services$213,314ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$7,930,332TotalAmt
Program Services$7,300,274ProgramServicesAmt
Management And General$630,058ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$59,725TotalAmt
Program Services$55,008ProgramServicesAmt
Management And General$4,717ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$611,822TotalAmt
Program Services$553,249ProgramServicesAmt
Management And General$58,573ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$591,686TotalAmt
Program Services$541,617ProgramServicesAmt
Management And General$50,069ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$693,875TotalAmt
Program Services$427,428ProgramServicesAmt
Management And General$266,447ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$91,907TotalAmt
Program Services$85,241ProgramServicesAmt
Management And General$6,666ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$20,610TotalAmt
Management And General$20,610ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$122,879TotalAmt
Program Services$118,612ProgramServicesAmt
Management And General$4,267ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$367,400TotalAmt
Management And General$367,400ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$303,178TotalAmt
Program Services$101,456ProgramServicesAmt
Management And General$201,722ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,653,257TotalAmt
Program Services$1,252,193ProgramServicesAmt
Management And General$401,064ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$83,656TotalAmt
Program Services$41,988ProgramServicesAmt
Management And General$41,668ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$1,533,524TotalAmt
Program Services$1,533,524ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$3,621,969TotalAmt
Program Services$3,537,568ProgramServicesAmt
Management And General$84,401ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$571,788TotalAmt
Program Services$336,896ProgramServicesAmt
Management And General$234,892ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
DIETARY$1,206,629$1,197,447$9,182
SUPPLIES$504,270$408,994$95,276
PRESCRIPTIONS$94,091$94,091
MISCELLANEOUS$77,098$63,700$13,398

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$78,832TotalAmt
Program Services$78,832ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$20,441,842TotalAmt
Program Services$17,951,432ProgramServicesAmt
Management And General$2,490,410ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,896,515BOYAmt
EOY$683,643EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$10,829,823BOYAmt
EOY$5,407,791EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$946,655BOYAmt
EOY$691,609EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$506,040BOYAmt
EOY$125,910EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$97,272BOYAmt
EOY$111,707EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$742,953BOYAmt
EOY$805,966EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$75,862,883LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$47,062,116LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$27,674,967BOYAmt
EOY$28,800,767EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$6,366,818BOYAmt
EOY$17,808,304EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$15,168,418BOYAmt
EOY$7,788,893EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$64,229,461BOYAmt
EOY$62,224,590EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,011,288BOYAmt
EOY$2,840,456EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$17,756,019BOYAmt
EOY$17,998,032EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$34,304,433BOYAmt
EOY$33,845,870EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$370,000BOYAmt
EOY$390,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$101,285BOYAmt
EOY$69,500EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$54,543,025BOYAmt
EOY$55,143,858EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$9,686,436BOYAmt
EOY$7,080,732EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,686,436BOYAmt
EOY$7,080,732EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$64,229,461BOYAmt
EOY$62,224,590EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$2,072,070ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$533,634NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$373,878CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$14,385CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,783,515CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$454,921CurrentTaxYearMinus1YearAmt
Current Tax Year$2,956CurrentTaxYearAmt
Total$2,629,655TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$19,236,791CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$19,232,057CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$19,164,542CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$18,178,435CurrentTaxYearMinus1YearAmt
Current Tax Year$17,925,201CurrentTaxYearAmt
Total$93,737,026TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$19,610,669CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$19,246,442CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$20,948,057CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$18,633,356CurrentTaxYearMinus1YearAmt
Current Tax Year$17,928,157CurrentTaxYearAmt
Total$96,366,681TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$96,366,681PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$158,936CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$419,994CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$397,314CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$114,838CurrentTaxYearMinus1YearAmt
Current Tax Year$186,379CurrentTaxYearAmt
Total$1,277,461TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$158,936CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$419,994CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$397,314CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$114,838CurrentTaxYearMinus1YearAmt
Current Tax Year$186,379CurrentTaxYearAmt
Total$1,277,461TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$463,109CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$235,472CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$738,421CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$279,248CurrentTaxYearMinus1YearAmt
Current Tax Year$217,218CurrentTaxYearAmt
Total$1,933,468TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$20,232,714CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$19,901,908CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$22,083,792CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$19,027,442CurrentTaxYearMinus1YearAmt
Current Tax Year$18,331,754CurrentTaxYearAmt
Total$99,577,610TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.96780PublicSupportCY509Pct
Public Support PY5090.96850PublicSupportPY509Pct
Investment Income CY0.01280InvestmentIncomeCYPct
Investment Income PY0.01200InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:FormAndLineReferenceDesc
ExplanationRESIDENT SERVICE REVENUE - 2018 AMOUNT: $ 463,109. 2019 AMOUNT: $ 235,472. 2020 AMOUNT: $ 738,421. 2021 AMOUNT: $ 279,248. 2022 AMOUNT: $ 217,218.ExplanationTxt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,119,500OtherCostOrOtherBasisAmt
Book Value$2,119,500BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$60,708,055OtherCostOrOtherBasisAmt
Depreciation$40,645,195DepreciationAmt
Book Value$20,062,860BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$7,601,800OtherCostOrOtherBasisAmt
Depreciation$6,370,676DepreciationAmt
Book Value$1,231,124BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,433,528OtherCostOrOtherBasisAmt
Depreciation$46,245DepreciationAmt
Book Value$5,387,283BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$28,800,767TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (4 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
CASH AND CASH EQUIVALENTS$196,032F
DOMESTIC CORPORATE BONDS$1,600,821F
U.S. GOVERNMENT OBLIGATIONS$14,384,648F
ASSET-BACKED SECURITIES$1,626,803F
FieldValueIRS element (for citing)
Total Book Value Securities$17,808,304TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
INVESTMENTS WHOSE USE IS LIMITED$7,523,254
UTILITY DEPOSITS$81,115
CONTRACT ACQUISITION COSTS$184,524
FieldValueIRS element (for citing)
Total Book Value Other Assets$7,788,893TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescENTRANCE FEE DEPOSITSDesc
Amt$69,500Amt
FieldValueIRS element (for citing)
Total Liability$69,500TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$17,668,799TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$533,634NetUnrealizedGainsInvstAmt
Other Revenue-$187,053OtherRevenueAmt
Revenue Not Reported-$720,687RevenueNotReportedAmt
Revenue Subtotal$18,389,486RevenueSubtotalAmt
Other Revenues Not Included-$19,714OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt-$19,714RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$18,369,772TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$20,274,503TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$19,714OtherExpensesIncludedAmt
Expenses Not Reported$19,714ExpensesNotReportedAmt
Expenses Subtotal$20,254,789ExpensesSubtotalAmt
Other Expenses Not Included$187,053OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$187,053ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$20,441,842TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE ESTATES IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION UNDER THE LAWS OF THE STATE OF FLORIDA AND HAS BEEN GRANTED RECOGNITION OF ITS TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; ACCORDINGLY, NO INCOME TAX LIABILITY OR PROVISION FOR INCOME TAXES IS REFLECTED IN THESE FINANCIAL STATEMENTS. AS OF DECEMBER 31, 2022, WITH FEW EXCEPTIONS, THE ESTATES IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS ON ITS FEDERAL INCOME TAX RETURNS PRIOR TO 2019.
PART XI, LINE 2D - OTHER ADJUSTMENTS:GRANT EXPENSES -187,053.
PART XI, LINE 4B - OTHER ADJUSTMENTS:FUNDRAISING DIRECT COSTS -19,714.
PART XII, LINE 2D - OTHER ADJUSTMENTS:FUNDRAISING DIRECT COSTS 19,714.
PART XII, LINE 4B - OTHER ADJUSTMENTS:GRANT EXPENSES 187,053.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1K9 FOR DOGSEvent1Nm
Gross Receipts Event1$57,732GrossReceiptsEvent1Amt
Gross Revenue Event1$57,732GrossRevenueEvent1Amt
Rent Facility Costs Event1$10,005RentFacilityCostsEvent1Amt
Entertainment Event1$3,862EntertainmentEvent1Amt
Other Direct Expenses Event1$5,847OtherDirectExpensesEvent1Amt
Gross Receipts Total$57,732GrossReceiptsTotalAmt
Gross Revenue Total Events$57,732GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events$10,005RentFcltyCostsTotalEventsAmt
Entertainment Total Events$3,862EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$5,847OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$19,714DirectExpenseSummaryEventsAmt
Net Income Summary$38,018NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1VOLUNTEERS IN SERVICE TO THE ELDERLY INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11232 EAST MAGNOLIA STAddressLine1Txt
CityLAKELANDCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33801ZIPCd
FieldValueIRS element (for citing)
Recipient EIN592625297RecipientEIN
IRC Section501(C)3IRCSectionDesc
Cash Grant$10,000CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
Purpose Of GrantVISTEBALL DONATIONPurposeOfGrantTxt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSUBSIDYGrantTypeTxt
Recipient9RecipientCnt
Cash Grant$213,314CashGrantAmt
Non Cash AssistanceTO HELP SUBSIDIZE MONTHLY LIFECARE MAINENANCE FEENonCashAssistanceDesc

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationPLEASE SEE SCHEDULE O FOR THE SOCIAL ACCOUNTABILITY PROGRAM.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonGULE R KAHNPersonNm
TitleNURSING DIRECTORTitleTxt
Base Compensation Filing Org$135,816BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$20,888NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$156,704TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd

Issuer Name IssuerName

FieldValueIRS element (for citing)
Business Name Line1POLK COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY (FLORIDA)BusinessNameLine1Txt
FieldValueIRS element (for citing)
CUSIP73112JAD2CUSIPNum
Bond Issued2019-06-12BondIssuedDt
Issue Price$32,800,000IssuePriceAmt
PurposeSEE SUPPLEMENTAL INFORMATIONPurposeDesc
Defeased0DefeasedInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Pool Financing0PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Retired$820,000RetiredAmt
Total Proceeds$38,985,785TotalProceedsAmt
In Reserve Fund$3,769,845InReserveFundAmt
Issuance Costs From Proceeds$1,076,203IssuanceCostsFromProceedsAmt
Capital Expenditures$17,416,924CapitalExpendituresAmt
Other Spent Proceeds$16,722,813OtherSpentProceedsAmt
Refunding Tax Exempt BondsYes (1)RefundingTaxExemptBondsInd
Refunding Taxable Bonds0RefundingTaxableBondsInd
Final Allocation MadeYes (1)FinalAllocationMadeInd
Adequate Books And Rec MaintYes (1)AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Owning Bond Financed Property0OwningBondFinancedPropertyInd
Any Lease Arrangements0AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop0MgmtContractBondFincdPropInd
Any Research Agreements0AnyResearchAgreementsInd
Bond Iss Meet Prvt Sec Pymt Test0BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop0ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond Remdtd0ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Form8038 T Filed0Form8038TFiledInd
Rebate Not Due YetYes (1)RebateNotDueYetInd
Exception To RebateYes (1)ExceptionToRebateInd
No Rebate DueYes (1)NoRebateDueInd
Variable Rate Issue0VariableRateIssueInd
Hedge Identified In Bks And Rec0HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC0GrossProceedsInvestedInGICInd
Gross Proceeds Invested0GrossProceedsInvestedInd
Written Proc To Monitor Reqs0WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Procedures Corrective ActionYes (1)ProceduresCorrectiveActionInd

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE K, ROW B, PART I(F)THE SERIES 2019 BONDS WERE ISSUED TO REFINANCE THE EXISTING SERIES 2008 BONDS, CONSTRUCT AND EQUIPPING CERTAIN IMPROVEMENTS CONSISTING OF BUT NOT LIMITED TO: ELEVATOR IMPROVEMENTS, REMODELING THE DINING ROOM, NEW WIRELESS INTERNET MODERNIZATION, AND VARIOUS OUTDOOR COMMUNITY IMPROVEMENTS.
SCHEDULE K, ROW BIN JUNE 2019, THE ESTATES ISSUED THE POLK COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY RETIREMENT FACILITY REVENUE REFUNDING AND IMPROVEMENT BONDS (CARPENTER'S HOME ESTATES, INC. PROJECT), SERIES 2019 (THE "SERIES 2019 BONDS"), WITH YEARLY PRINCIPAL PAYMENTS DUE IN VARYING INCREASING INSTALLMENTS IN THE AMOUNT OF $100,000 BEGINNING ON JANUARY 1, 2020 TO $1,930,000 IN JANUARY 1, 2055.
SCHEDULE K, PART I(C)THE SERIES 2019 BOND ISSUE CONSISTS OF THE FOLLOWING: CUSIP NO. 73112JAA8, $4,005,000 5.00% TERM BONDS DUE JANUARY 1, 2029 CUSIP NO. 73112JAB6, $7,000,000 5.00% TERM BONDS DUE JANUARY 1, 2039 CUSIP NO. 73112JAC4, $11,540,000 5.00% TERM BONDS DUE JANUARY 1, 2049 CUSIP NO. 73112JAD2, $10,255,000 5.00% TERM BONDS DUE JANUARY 1, 2055
SCHEDULE K, PART II, LINE 3THE TOTAL PROCEEDS FOR SERIES 2019 BOND ISSUE ARE NOT IDENTICAL TO THE ISSUE PRICE LISTED IN PART I, COLUMN (E), THE DIFFERENCE IS AN ORIGINAL ISSUE PREMIUM OF $3,551,405; FUNDS RELEASED FROM PRIOR INDENTURE OF $2,285,205; AND AN EQUITY CONTRIBUTION OF $349,175.

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HMS OF LAKELAND INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Relationship DescriptionMANAGEMENT COMPANYRelationshipDescriptionTxt
Transaction$1,234,972TransactionAmt
TransactionMANAGEMENT FEES AND ALLOCATION OF OTHER EXPENSE: HMS PROVIDES OPERATIONAL MANAGEMENT SERVICES TO THE ORGANIZATION. IT IS OWNED 75% BY THE ORGANIZATION'S EXECUTIVE DIRECTOR AND CEO, HEALTHCARE ADMINISTRATOR, AND CFO. THE SERVICES OF EXECUTIVE DIRECTOR AND THE HEALTH CARE ADMINISTRATOR ARE PROVIDED UNDER THE TERMS OF THE MANAGEMENT AGREEMENT.TransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3THE ORGANIZATION DELEGATES CONTROL OVER MANAGEMENT DUTIES THAT ARE CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS, DIRECTORS, TRUSTEES OR KEY EMPLOYEES TO HMS OF LAKELAND, INC. THE ORGANIZATION'S EXECUTIVE DIRECTOR AND CEO, CFO, AND ADMINISTRATOR ARE THREE OF THE FOUR OWNERS OF HMS. BRIAN ROBARE, SERVING AS THE ORGANIZATION'S EXECUTIVE DIRECTOR, IS PAID $ 323,040 VIA HMS OF LAKELAND, INC. JOHN THOMPSON, SERVING AS THE ORGANIZATION'S CFO, IS PAID $173,212 VIA HMS OF LAKELAND, INC. MATTHEW THOMPSON, THE ORGANIZATION'S ADMINISTRATOR, IS PAID $323,040 VIA HMS OF LAKELAND, INC. THESE AMOUNTS INCLUDE SALARY AND BENEFITS. THE BOARD OF DIRECTORS BELIEVES THAT THE MANAGEMENT FEE IS REASONABLE BASED ON THE DUTIES THAT ARE PERFORMED BY THE MANAGEMENT COMPANY. THE BOARD OF DIRECTORS ALSO BELIEVES THAT THE MANAGEMENT FEE DOES NOT RESULT IN PRIVATE INUREMENT OR AN EXCESS BENEFIT TRANSACTION.
FORM 990, PART VI, SECTION B, LINE 11BTHE RETURN IS SENT TO THE ENTIRE BOARD VIA EMAIL, COMMENTS ARE TAKEN INTO CONSIDERATION AND THE RETURN IS MODIFIED AS NECESSARY. A COPY OF THE FINAL RETURN IS PROVIDED TO ALL OF THE VOTING MEMBERS OF ORGANIZATION'S BOARD BEFORE IT IS FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CTHE CONFLICT OF INTEREST POLICY IS REVIEWED WITH THE BOARD OF DIRECTORS AND KEY EMPLOYEES ON AN ANNUAL BASIS. AT THIS TIME, INDIVIDUALS ARE REQUESTED TO DECLARE AREAS OF POTENTIAL CONFLICT. IF ANY POTENTIAL CONFLICTS ARE IDENTIFIED, THE BOARD APPROVED POLICY IS FOLLOWED.
FORM 990, PART VI, SECTION C, LINE 19THE UNAUDITED MONTHLY FINANCIAL STATEMENTS ARE PROVIDED TO OUR BOARD OF DIRECTORS, THE PRESIDENT OF THE RESIDENT ASSOCIATION (CHERA), AND TWO RESIDENT REPRESENTATIVES TO OUR BOARD OF DIRECTORS. THE UNAUDITED QUARTERLY AND ANNUAL FINANCIAL STATEMENTS ARE PROVIDED TO ALL EXISTING RESIDENTS OF THE COMMUNITY, POSTED QUARTERLY ON MUNICIPAL SECURITIES RULEMAKING BOARD (MSRB) WEBSITE, AND POSTED ON THE FLORIDA OFFICE OF INSURANCE REGULATION WEBSITE. THE AUDITED ANNUAL FINANCIAL STATEMENTS ARE FILED WITH THE MSRB AND THE FLORIDA OFFICE OF INSURANCE. A COPY OF THE AUDITED ANNUAL FINANCIAL STATEMENTS IS PROVIDED TO EACH BOARD MEMBER, THE TWO RESIDENT REPRESENTATIVES TO THE BOARD AND THE PRESIDENT OF THE CHERA, THE RESIDENT ASSOCIATION FOR THE COMMUNITY. IN ADDITION, A SUMMARY OF THE ANNUAL FINANCIAL STATEMENTS IS POSTED ON OUR BULLETIN BOARD AND A COPY IS AVAILABLE IN THE BUSINESS OFFICE FOR INSPECTION BY THE GENERAL PUBLIC UPON REQUEST. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE GENERAL PUBLIC AT OUR BUSINESS LOCATION UPON REQUEST.
FORM 990, PART XII, LINE 2COVERSIGHT OF AUDIT: THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS HAS RESPONSIBILITY FOR OVERSIGHT OF AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
SOCIAL ACCOUNTABILITY PROGRAMCARPENTER'S HOME ESTATES, INC. (THE "ESTATES") DEMONSTRATES COMMITMENT TO THE MISSION OF THE ORGANIZATION AND THE LOCAL COMMUNITY THROUGH OUR SOCIAL ACCOUNTABILITY EFFORTS. OUR ORGANIZATION BELIEVES THAT, AS A NOT-FOR-PROFIT, WE HAVE A RESPONSIBILITY TO MAKE A DIFFERENCE IN OUR LOCAL COMMUNITY. OUR CARPENTER'S CARES PROGRAM COMMITS TIME AND FINANCIAL RESOURCES TO MAKING A DIFFERENCE IN THE LIVES OF OUR RESIDENTS, STAFF, FAMILIES, AND COMMUNITY THAT WE ARE PRIVILEGED TO SERVE. THE ESTATES BELIEVES THAT ANY COMMITMENT TO MAKING A DIFFERENCE IN THE LOCAL COMMUNITY MUST FIRST ENSURE THAT THEIR DEDICATED STAFF IS APPRECIATED AND SUPPORTED. OUR EMPLOYEE ENGAGEMENT PROGRAM IS DESIGNED TO SAY, "THANK YOU," BUT INSTANCES DO ARISE WHEN A STAFF MEMBER ENCOUNTERS AN UNEXPECTED HARDSHIP. FOLLOWING THE ADAGE THAT "CHARITY BEGINS AT HOME," THE CARPENTERS CARES PROGRAM OFFERS FINANCIAL SUPPORT TO EMPLOYEES FACING A FINANCIAL, HEALTH, OR OTHER PERSONAL CRISIS THAT SEVERELY IMPACTS THEIR ABILITY TO MAINTAIN THEIR DAY-TO-DAY ACTIVITIES AND RESPONSIBILITIES. THIS PROGRAM HAS AIDED WITH UNEXPECTED MEDICAL BILLS, GROCERIES, RENT AND MORTGAGE PAYMENTS, AND ELECTRIC BILLS. IN 2022, $8,236 OF ASSISTANCE WAS PROVIDED TO EMPLOYEES THROUGH THIS PROGRAM AND SINCE THE INCEPTION OF THIS PROGRAM OVER $44,831. POLK WORKS RECOGNIZED THIS COMMITMENT TO OUR EMPLOYEES WHEN THE ESTATES RECEIVED A "BEST PLACES TO WORK" AWARD FOR THE 13TH CONSECUTIVE YEAR. IN ADDITION, HOLIDAY FOOD DRIVES AND SCHOOL SUPPLY DRIVES ENSURE THAT OUR EMPLOYEES CAN ENJOY A HOLIDAY MEAL WITH THEIR FAMILIES AND SEND THEIR CHILDREN TO SCHOOL PREPARED. HEALTH AND WELLNESS ARE AN INTEGRAL PART OF ESTATES' PHILOSOPHY. MANY RESIDENTS AND EMPLOYEES HAVE BEEN TOUCHED BY THE COVID-19 PANDEMIC. THE ESTATES EMPLOYEES WERE NAMED "HEROES AND WERE SHOWN APPRECIATION AND SUPPORT ON MANY LEVELS DURING THIS TIME. GROCERIES WERE ORDERED AND DELIVERED TO THE FAMILIES OF STAFF WHO TESTED POSITIVE FOR COVID OR WERE IN QUARANTINE. OUR RESIDENT'S ASSOCIATION COLLECTS AND SORTS THROUGH FURNITURE AND CLOTHING DONATIONS THROUGHOUT THE YEAR. THESE DONATIONS HELP TO FUND AN EMPLOYEE SCHOLARSHIP PROGRAM AND HELP CHARITIES IN THE LOCAL COMMUNITY. BENEFICIARIES OF OUR GIVING INCLUDE PEACE RIVER CENTER, LIGHTHOUSE MINISTRIES, LAKELAND HABITAT FOR HUMANITY, FLORIDA BAPTIST CHILDREN'S HOME, CLARK'S HOUSE, AND SHRINER'S HOSPITAL FOR CHILDREN. A SAMPLE OF THE ORGANIZATION'S SUPPORT FOR LOCAL COMMUNITY EFFORTS INCLUDE: - FINANCIAL SUPPORT OF THE POLK SENIOR GAMES AND HOST OF THE CHESS TOURNAMENT - FINANCIAL SUPPORT FOR THE ANNUAL FUNDRAISER OF VOLUNTEERS IN SERVICE TO THE ELDERLY - THE DONATION OF "GOODIE" BAGS TO THE POLK SENIOR GAMES FOR THE ANNUAL INFORMATIONAL HEALTH EXPO - THE DONATION OF CORNHOLE BOARDS MADE BY RESIDENTS TO BONNET SPRINGS PARK - THE DONATION OF WOODEN TOYS MADE BY RESIDENTS TO OUR LOCAL FIRE DEPARTMENT AND POLICE AND SHERIFF'S OFFICES. - SPONSORSHIP OF THE LAKELAND AND WINTER HAVEN SENIOR SOFTBALL TEAMS THE HOLIDAYS ARE ALWAYS SUCH AN ENJOYABLE TIME FOR THE ESTATES' FAMILY AND PROVIDE THE PERFECT OPPORTUNITY TO SHARE WITH THE COMMUNITY. IN 2022, THE ESTATES PROVIDED 320 THANKSGIVING MEALS TO PROJECT CARE OUTREACH. THIS PROGRAM OFFERS THESE MEALS TO SHUT-INS AND THOSE LESS FORTUNATE. EVERY YEAR, THE ESTATES SPONSORS A COLLECTION OF NEW, UNWRAPPED TOYS FOR THE LAKELAND POLICE DEPARTMENT'S "COPS FOR KIDS" CAMPAIGN AND PROVIDES FINANCIAL SUPPORT FOR THIS WONDERFUL PROGRAM THAT BENEFITS CHILDREN FROM THE LOCAL COMMUNITY AND HELPS TO ENSURE THAT EACH CHILD HAS A PRESENT TO UNWRAP ON CHRISTMAS MORNING. ESTATES' EMPLOYEES THROUGH A SECRET SANTA PROGRAM EMBRACE THE SPIRIT OF GIVING FOR HEALTH CENTER RESIDENTS. THE EMPLOYEES PURCHASE GIFTS FOR OUR RESIDENTS AND SANTA MAKES A SPECIAL VISIT AT THE ANNUAL CHRISTMAS PARTY. THE SMILES ARE PRICELESS! AS A MEMBER OF THE BUSINESS COMMUNITY, THE ESTATES ACTIVELY PARTICIPATES IN THE FLORIDA CHAMBER OF COMMERCE, THE LAKELAND AREA CHAMBER OF COMMERCE, AND OTHER FUNCTIONS IN THE CITY OF LAKELAND. THE ESTATES CONTINUES TO OFFER THE TALENTS OF ITS EMPLOYEES TO LOCAL ORGANIZATIONS, INCLUDING BETTER LIVING FOR SENIORS AND THE ALZHEIMER'S ASSOCIATION. IN ADDITION, EMPLOYEES VOLUNTEER THEIR TIME AND EXPERTISE FOR LEADINGAGE FLORIDA, FLORIDA HEALTH CARE ASSOCIATION, UNIVERSITY OF SOUTH FLORIDA, AND THE CITY OF LAKELAND LEADERSHIP COUNCIL FOR SENIORS. THE ESTATES PROVIDES MEETING SPACE TO MANY ORGANIZATIONS THAT SERVE THE LOCAL COMMUNITY. IN 2022, THE ESTATES WELCOMED THE FOLLOWING ORGANIZATIONS TO ITS CAMPUS: - ALZHEIMER'S ASSOCIATION - GIDEON'S - K9S FOR COPS - POLK COUNTY EMERGENCY MANAGEMENT BECAUSE CHARITY DOES BEGIN AT HOME, ESTATES' RESIDENTS HAVE A SPECIAL AFFINITY TO VOLUNTEERING WITHIN THE ESTATES' COMMUNITY ITSELF. WHETHER IT IS RESIDENTS WHO VISIT OTHER RESIDENTS IN THE HEALTH CENTER OR RESIDENTS WHO VOLUNTEER BY ANSWERING PHONES, THE ESTATES IS THE GRATEFUL RECIPIENT OF THEIR SPIRIT OF GIVING. OVER 150 ESTATES' RESIDENTS OFFER THEIR TIME AND TALENT TO MAKE THE ESTATES A WONDERFUL, CARING PLACE TO LIVE. THE "ADVANTAGE PROGRAM" WAS DEVELOPED TO OPEN THE COMMUNITY TO INDIVIDUALS WHO WOULD NOT OTHERWISE BE ABLE TO LIVE AT THE ESTATES. WORKING WITH AREA CHURCHES AND MINISTERS, THIS PROGRAM DESIGNATES TWENTY-FIVE APARTMENTS FOR THIS PURPOSE. THE INDIVIDUALS SELECTED ENJOY THE SAME ACCESS TO SERVICES AND AMENITIES AND BECOME A PART OF THE COMMUNITY. IN 2022, THE MONTHLY FEES FOR THESE 17 RESIDENTS WERE DISCOUNTED BY SIXTY-FIVE PERCENT, WHICH AMOUNTED TO $276,326.20 OFF THE PREVAILING FEE SCHEDULE. THE CARPENTER'S CARES PROGRAM IS IMMENSELY PROUD OF A JOINT EFFORT WITH THE POLK COUNTY SHERIFF'S OFFICE CALLED K9S FOR COPS. THIS PROGRAM RECOGNIZES THE VALUE OF LAW ENFORCEMENT TO THE GREATER COMMUNITY AND RAISES MONEY TO PURCHASE K9S FOR THE SHERIFF'S OFFICE. TO DATE, OVER $330,776.25 HAS BEEN RAISED AND TWENTY-THREE DOGS HAVE BEEN PURCHASED AND PLACED INTO SERVICE. THE FUTURE OF THE CARPENTER'S CARES PROGRAM IS EXCITING AND THE ROLE OF CARPENTER'S HOME ESTATES IN THE COMMUNITY MIRRORS OUR CORPORATE MISSION STATEMENT: THE ESTATES AT CARPENTERS IS A NOT-FOR-PROFIT CONTINUING CARE RETIREMENT COMMUNITY DEDICATED TO PROVIDING CARE AND SERVICES TO MEET THE SPIRITUAL, SOCIAL, EMOTIONAL, PHYSICAL, AND HEALTH NEEDS OF THE RESIDENTS AND COMMUNITY WE SERVE. WE STRIVE TO PROMOTE AND ENHANCE AN ENVIRONMENT THAT ENCOURAGES DIGNITY, PERSONAL GROWTH, HAPPINESS, AND SELF-ESTEEM WHILE VALUING A SENSE OF PURPOSE AND INDEPENDENCE. THE COMMITMENT TO CARING PROGRAM CONTINUES TO GROW AND EXPAND AS WE IDENTIFY ADDITIONAL WAYS TO SERVE AND BENEFIT THE LOCAL COMMUNITY, OUR RESIDENTS, AND OUR STAFF MEMBERS. OVER OUR 36 PLUS YEARS OF SERVICE, OUR COMMITMENT TO THE COMMUNITY CONTINUES TO GROW AND REFLECTS THE RICH TRADITION AND LONG-STANDING VALUES OF OUR COMMUNITY. OUR GOAL IS SIMPLE: WE WANT TO CONTINUE TO EMPHASIZE QUALITY AND SERVICE TO OUR RESIDENTS, STAFF, AND THE COMMUNITY AT LARGE. WE WILL CONTINUE TO BE A COMMUNITY "WHERE QUALITY OF LIFE IS CELEBRATED AND A COMMUNITY PARTNER COMMITTED TO MAKING A DIFFERENCE.

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