LITTLE SISTERS OF THE POOR CHICAGO INC: Form 990, tax year 2022
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- Organization
- LITTLE SISTERS OF THE POOR CHICAGO INC (EIN 36-2482272)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-03
- IRS object ID
- 202343079349300444
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-03T12:41:29-04:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 854165382 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PRYSTAWSKY & CO CPAS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 347 | AddressLine1Txt |
| City | GILBERTS | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 601360347 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 362482272 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LITTLE SISTERS OF THE POOR CHICAGO | BusinessNameLine1Txt |
| Business Name Line2 | ST MARY'S HOME | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LITT | BusinessNameControlTxt |
| Phone | 7739359600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2325 N LAKEWOOD AVE | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60614 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SISTER MARGARET CHARLES HOGARTY | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 7739359600 | PhoneNum |
| Signature | 2023-10-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | SR MARGARET | PersonFirstNm |
| Person Last | HOGARTY | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHRIS PRYSTAWSKY | PreparerPersonNm |
| PTIN | P01740774 | PTIN |
| Phone | 8475310691 | PhoneNum |
| Preparation | 2023-11-03 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SISTER MARGARET CHARLES HOGARTY | PrincipalOfficerNm |
| Gross Receipts | $8,236,807 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LITTLESISTERSOFTHEPOOR.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1946 | FormationYr |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Activity Or Mission | THE LITTLE SISTERS OF THE POOR OPERATE ST. MARY'S HOME, WHICH PROVIDES NURSING AND RESIDENTIAL CARE FOR THE NEEDY ELDERLY. THE HOME IS PART OF THE INTERNATIONAL CONGREGATION OF THE LITTLE SISTERS OF THE POOR, WHICH WAS FOUNDED IN FRANCE IN 1839 AND SERVES THE ELDERLY IN 32 COUNTRIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 3 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 144 | TotalEmployeeCnt |
| Total Volunteers | 32 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $6,490,376 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,454,001 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,280,057 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,334,197 | CYProgramServiceRevenueAmt |
| PY Investment Income | $7,144 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,602 | CYInvestmentIncomeAmt |
| PY Other Revenue | $418,030 | PYOtherRevenueAmt |
| CY Other Revenue | $1,445,867 | CYOtherRevenueAmt |
| PY Total Revenue | $10,195,607 | PYTotalRevenueAmt |
| CY Total Revenue | $8,236,667 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,434,144 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,760,536 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $273,141 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,769,130 | PYOtherExpensesAmt |
| CY Other Expenses | $3,026,858 | CYOtherExpensesAmt |
| PY Total Expenses | $9,203,274 | PYTotalExpensesAmt |
| CY Total Expenses | $8,787,394 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $992,333 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$550,727 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,092,895 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,982,581 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,038,679 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,479,092 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,054,216 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,503,489 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE LITTLE SISTERS OF THE POOR OPERATE ST. MARY'S HOME, WHICH PROVIDES NURSING AND RESIDENTIAL CARE FOR THE NEEDY ELDERLY. THE HOME IS PART OF THE INTERNATIONAL CONGREGATION OF THE LITTLE SISTERS OF THE POOR, WHICH WAS FOUNDED IN FRANCE IN 1839 AND SERVES THE ELDERLY IN 32 COUNTRIES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $7,408,449 | ExpenseAmt |
| Revenue | $3,038,484 | RevenueAmt |
| Desc | INTERMEDIATE, SKILLED AND SHELTERED CARE SERVICES FOR A 76 BED FACILITY. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $352,694 | ExpenseAmt |
| Revenue | $295,713 | RevenueAmt |
| Desc | INDEPENDENT LIVING SERVICES - 50 APARTMENT FACILITY. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $7,761,143 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | Yes (true) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | 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 | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 144 | 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 | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| 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 | 3 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | 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 | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7739359600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2325 N LAKEWOOD AVE | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60614 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| SISTER MARGARET CHARLES HOGARTY | ||||||
| PRESIDENT | 56.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SISTER CHARLES PATRICIA MISTRETTA | ||||||
| VICE-PRESIDE | 56.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SISTER ANN DONNELLY | ||||||
| TREASURER/SE | 56.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Fundraising | $55,949 | FundraisingAmt |
| All Other Contributions | $3,398,052 | AllOtherContributionsAmt |
| Noncash Contributions | $217,748 | NoncashContributionsAmt |
| Total Contributions | $3,454,001 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PATIENT SERVICES | 623000 | $3,038,484 | $3,038,484 |
| INDEPENDENT LIVING APTS | 531110 | $295,713 | $295,713 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,334,197 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,602 | TotalRevenueColumnAmt |
| Exclusion | $2,602 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $6,290 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $55,949 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $140 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,150 | TotalRevenueColumnAmt |
| Exclusion | $6,150 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| GAIN ON FORGIVEN INTEREST | 524114 | $1,340,561 | $1,340,561 |
| OTHER INCOME | 524114 | $99,156 | $99,156 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,439,717 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,236,667 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,773,914 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $8,752 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,692,779 | TotalAmt |
| Program Services | $4,233,025 | ProgramServicesAmt |
| Management And General | $337,460 | ManagementAndGeneralAmt |
| Fundraising | $122,294 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $146,074 | TotalAmt |
| Program Services | $125,768 | ProgramServicesAmt |
| Management And General | $16,710 | ManagementAndGeneralAmt |
| Fundraising | $3,596 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $559,321 | TotalAmt |
| Program Services | $481,589 | ProgramServicesAmt |
| Management And General | $63,967 | ManagementAndGeneralAmt |
| Fundraising | $13,765 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $362,362 | TotalAmt |
| Program Services | $312,435 | ProgramServicesAmt |
| Management And General | $41,086 | ManagementAndGeneralAmt |
| Fundraising | $8,841 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,900 | TotalAmt |
| Program Services | $78,278 | ProgramServicesAmt |
| Management And General | $11,968 | ManagementAndGeneralAmt |
| Fundraising | $654 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $561,121 | TotalAmt |
| Program Services | $471,551 | ProgramServicesAmt |
| Management And General | $32,256 | ManagementAndGeneralAmt |
| Fundraising | $57,314 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,391 | TotalAmt |
| Program Services | $2,088 | ProgramServicesAmt |
| Management And General | $332 | ManagementAndGeneralAmt |
| Fundraising | $13,971 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $646,660 | TotalAmt |
| Program Services | $516,251 | ProgramServicesAmt |
| Management And General | $99,551 | ManagementAndGeneralAmt |
| Fundraising | $30,858 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,137 | TotalAmt |
| Program Services | $43,445 | ProgramServicesAmt |
| Management And General | $6,907 | ManagementAndGeneralAmt |
| Fundraising | $3,785 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $583,889 | TotalAmt |
| Program Services | $520,004 | ProgramServicesAmt |
| Management And General | $60,575 | ManagementAndGeneralAmt |
| Fundraising | $3,310 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,104 | TotalAmt |
| Program Services | $15,504 | ProgramServicesAmt |
| Management And General | $2,465 | ManagementAndGeneralAmt |
| Fundraising | $135 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $412,024 | TotalAmt |
| Program Services | $363,126 | ProgramServicesAmt |
| Management And General | $46,365 | ManagementAndGeneralAmt |
| Fundraising | $2,533 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,894 | TotalAmt |
| Program Services | $58,691 | ProgramServicesAmt |
| Management And General | $7,778 | ManagementAndGeneralAmt |
| Fundraising | $425 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| BAD DEBTS | $377,586 | $377,586 | ||
| LICENSE AND FEES | $178,813 | $144,383 | $22,921 | $11,509 |
| DUES AND SUBSCRIPTIONS | $20,339 | $17,419 | $2,769 | $151 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,787,394 | TotalAmt |
| Program Services | $7,761,143 | ProgramServicesAmt |
| Management And General | $753,110 | ManagementAndGeneralAmt |
| Fundraising | $273,141 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $500 | BOYAmt |
| EOY | $500 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,242,644 | BOYAmt |
| EOY | $1,069,984 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $675,974 | BOYAmt |
| EOY | $649,184 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $99,069 | BOYAmt |
| EOY | $78,331 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $21,460,899 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $17,839,419 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,755,301 | BOYAmt |
| EOY | $3,621,480 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,319,407 | BOYAmt |
| EOY | $1,563,102 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,092,895 | BOYAmt |
| EOY | $6,982,581 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $335,828 | BOYAmt |
| EOY | $343,880 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,290 | BOYAmt |
| EOY | $35,212 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,300,000 | BOYAmt |
| EOY | $5,100,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,340,561 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,038,679 | BOYAmt |
| EOY | $5,479,092 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,664,014 | BOYAmt |
| EOY | $1,004,381 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $390,202 | BOYAmt |
| EOY | $499,108 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,054,216 | BOYAmt |
| EOY | $1,503,489 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,092,895 | BOYAmt |
| EOY | $6,982,581 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$550,727 | ReconcilationRevenueExpnssAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,313,792 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,236,309 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,887,881 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,490,376 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,454,001 | CurrentTaxYearAmt |
| Total | $26,382,359 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,313,792 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,236,309 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,887,881 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,490,376 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,454,001 | CurrentTaxYearAmt |
| Total | $26,382,359 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $26,382,359 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $44,543 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $60,341 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $14,938 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,944 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,602 | CurrentTaxYearAmt |
| Total | $125,368 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,207 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,386 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,160 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $16,297 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,150 | CurrentTaxYearAmt |
| Total | $40,200 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $26,547,927 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $4,773,914 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99380 | PublicSupportCY170Pct |
| Public Support PY170 | 0.70260 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | false | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (true) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $780,285 | OtherCostOrOtherBasisAmt |
| Book Value | $780,285 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $15,412,266 | OtherCostOrOtherBasisAmt |
| Depreciation | $14,016,699 | DepreciationAmt |
| Book Value | $1,395,567 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,268,348 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,822,720 | DepreciationAmt |
| Book Value | $1,445,628 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,621,480 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| EMPLOYER RETENTION CREDIT RECEIVABLE | $1,527,890 |
| RESIDENT TRUST ACCOUNT | $35,212 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,563,102 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $8,523,596 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $286,929 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $286,929 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,236,667 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $8,236,667 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $9,074,323 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $286,929 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $286,929 | ExpensesNotReportedAmt |
| Expenses Subtotal | $8,787,394 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $8,787,394 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 2, PART IV, LINE 2B | THE MONEY IN THE ACCOUNT IS FOR IMMEDIATE PERSONAL USE BY THE RESIDENTS AND INDEPENDENT OF THE OPERATIONS OF LITTLE SISTERS OF THE POOR. |
| SCHEDULE D, PAGE 3, PART X | THE ORGANIZATION EVALUATES ITS EXPOSURE FOR UNCERTAIN TAX POSITIONS ON AN ANNUAL BASIS. AS OF DECEMBER 31, 2022 AND 2021, THERE WERE NO LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | WINETASTING | Event1Nm |
| Gross Receipts Event1 | $62,239 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $55,949 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $6,290 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $140 | FoodAndBeverageEvent1Amt |
| Gross Receipts Total | $62,239 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $55,949 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $6,290 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $140 | FoodAndBeverageTotalEventsAmt |
| Direct Expense Summary Events | $140 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $6,150 | NetIncomeSummaryAmt |
Schedule M IRS990ScheduleM
Clothing And Household Goods ClothingAndHouseholdGoodsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $113,995 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | THRIFT SHOP VALUE | MethodOfDeterminingRevenuesTxt |
Food Inventory FoodInventoryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 52 | ContributionCnt |
| Noncash Contributions Rpt F990 | $103,753 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE LITTLE SISTERS OF THE POOR OPERATE ST. MARY'S HOME, WHICH PROVIDES NURSING AND RESIDENTIAL CARE FOR THE NEEDY ELDERLY. THE HOME IS PART OF THE INTERNATIONAL CONGREGATION OF THE LITTLE SISTERS OF THE POOR, WHICH WAS FOUNDED IN FRANCE IN 1839 AND SERVES THE ELDERLY IN 32 COUNTRIES. |
| FORM 990, PAGE 6, PART VI, LINE 11B | BEFORE SUBMISSION TO THE IRS, THE PREPARER PROVIDES EACH MEMBER OF THE BOARD OF DIRECTORS AND THE DEVELOPMENT OFFICE DIRECTOR A FINAL DRAFT OF THE RETURN. |
| FORM 990, PAGE 6, PART VI, LINE 12C | DIRECTORS, OFFICERS, AND ALL EMPLOYEES WHO INFLUENCE THE ACTIONS OF LITTLE SISTERS OF THE POOR ARE COVERED UNDER THE POLICY. CONFLICT OF INTEREST MAY BE DEFINED AS AN INTEREST, DIRECT OR INDIRECT WITH ANY PERSONS OR FIRMS INVOLVED WITH LITTLE SISTERS OF THE POOR. TRANSACTIONS WITH PARTIES WITH WHOM A CONFLICTING INTEREST EXISTS MAY BE UNDERTAKEN ONLY IF THE CONFLICTED INTEREST IS FULLY DISCLOSED, THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION, A COMPETITIVE BID OR COMPARABLE VALUATION EXISTS AND THE BOARD OR A DULY CONSITITUED COMMITTEE THEREOF HAS DETERMINED THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION. |
| FORM 990, PAGE 6, PART VI, LINE 15A | COMPENSATION FOR BOARD MEMBERS, CEOS AND EMPLOYEES IS BASED ON REASONABLE COMPENSATION THAT WOULD BE PAID FOR LIKE SERVICES BY LIKE ENTERPRISES UNDER LIKE CIRCUMSTANCES. THE OFFICERS, DIRECTORS AND TRUSTEES ARE MEMBERS OF THE CONGREGATION OF THE LITTLE SISTERS OF THE POOR AND TAKE A VOW OF POVERTY RENDERING THEM INELIGIBLE FOR COMPENSATION BENEFITS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | UPON APPOINTMENT, THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS CAN BE REVIEWED ON SITE OR BY A REQUEST IN WRITING, THE INFORMATION WILL BE DISTRIBUTED ACCORDINGLY. |
| FORM 990, PAGE 12, PART XII, LINE 2C | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LITTLE SISTERS OF THE POOR-PROVINCE | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 80 W NORTHWEST HIGHWAY | AddressLine1Txt |
| City | PALATINE | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60067 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 510187829 | EIN |
| Primary Activities | SUPPORT | PrimaryActivitiesTxt |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Exempt Code Section | 501C3 | ExemptCodeSectionTxt |
| Public Charity Status | 1 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
| 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 | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
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