WESTMINSTER VILLAGE WEST LAFAYETTE INC: Form 990, tax year 2020
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- Organization
- WESTMINSTER VILLAGE WEST LAFAYETTE INC (EIN 31-1002846)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-03-21
- IRS object ID
- 202200809349301165
- Schema version
- 2020v4.2
- 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 | 2022-03-21T17:50:39-05:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 WASHINGTON AVENUE SUITE 1800 | AddressLine1Txt |
| City | ST LOUIS | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 63101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311002846 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WESTMINSTER VILLAGE WEST LAFAYETTE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WEST | BusinessNameControlTxt |
| Phone | 7654637546 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2741 NORTH SALISBURY STREET | AddressLine1Txt |
| City | WEST LAFAYETTE | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 47906 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SANDRA FIGHTS | PersonNm |
| Person Title | BOARD PRESIDENT | PersonTitleTxt |
| Phone | 7654637546 | PhoneNum |
| Signature | 2022-03-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | SANDRA | PersonFirstNm |
| Person Last | FIGHTS | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | AMBER ROGNAN-HAMILTON | PreparerPersonNm |
| PTIN | P01251012 | PTIN |
| Phone | 3149254300 | PhoneNum |
| Preparation | 2022-03-15 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BENJAMIN BLANKENSHIP | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2741 NORTH SALISBURY STREET | AddressLine1Txt |
| City | WEST LAFAYETTE | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 47906 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $33,148,145 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.WVWL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1976 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | PROVIDES RESIDENTIAL FACILITIES DESIGNED TO MEET THE NEEDS OF THE ELDERLY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 476 | TotalEmployeeCnt |
| Total Volunteers | 65 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $752,723 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,188,956 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $22,079,961 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $22,054,382 | CYProgramServiceRevenueAmt |
| PY Investment Income | $283,491 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,540,011 | CYInvestmentIncomeAmt |
| PY Other Revenue | $750,463 | PYOtherRevenueAmt |
| CY Other Revenue | $437,008 | CYOtherRevenueAmt |
| PY Total Revenue | $23,866,638 | PYTotalRevenueAmt |
| CY Total Revenue | $26,220,357 | 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 | $11,113,813 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $10,955,415 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $14,190,778 | PYOtherExpensesAmt |
| CY Other Expenses | $14,961,709 | CYOtherExpensesAmt |
| PY Total Expenses | $25,304,591 | PYTotalExpensesAmt |
| CY Total Expenses | $25,917,124 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,437,953 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $303,233 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $85,706,902 | TotalAssetsBOYAmt |
| Total Assets EOY | $84,787,019 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $96,851,269 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $96,524,108 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$11,144,367 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$11,737,089 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | PROVIDES RESIDENTIAL FACILITIES DESIGNED TO MEET THE NEEDS OF THE ELDERLY AND PROVIDE FOR THE PHYSICAL, MENTAL AND FINANCIAL WELL BEING OF ITS RESIDENTS. FINANCIAL ASSISTANCE IS PROVIDED TO THOSE RESIDENTS UNABLE TO MEET THEIR LIVING EXPENSES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $22,435,270 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $22,275,382 | RevenueAmt |
| Desc | WESTMINSTER VILLAGE WEST LAFAYETTE, INC. IS A NOT-FOR-PROFIT, LIFE PLAN COMMUNITY LOCATED IN WEST LAFAYETTE, INDIANA. FACILITIES INCLUDE 127 RESIDENTIAL UNITS (INDEPENDENT LIVING CENTER), 48 INDEPENDENT LIVING COTTAGES, 54 HYBRID HOMES, A 72 BED COMPREHENSIVE CARE FACILITY (THE HEALTH CENTER), AND A 76 BED ASSISTED LIVING FACILITY. WESTMINSTER'S PRIMARY PURPOSE IS THE PROVISION OF CONTINUING CARE SERVICES TO THE CITIZENS OF WEST LAFAYETTE, INDIANA AND THE SURROUNDING COMMUNITIES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $0 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | -$221,000 | RevenueAmt |
| Desc | THE VILLAGE PROVIDES CARE TO RESIDENTS WHO MEET CERTAIN CRITERIA UNDER ITS FINANCIAL ASSISTANCE POLICY WITHOUT CHARGE. THE KEY ELEMENT USED TO DETERMINE ELIGIBILITY IS THE RESIDENT'S INABILITY TO PAY THEIR MONTHLY CHARGES AS DOCUMENTED IN AN APPLICATION THAT REQUIRES THEM TO REPORT TOTAL MONTHLY INCOME AND TOTAL ASSETS AND IS APPROVED BY MANAGEMENT AND THE BOARD. BECAUSE THE VILLAGE DOES NOT PURSUE COLLECTION OF AMOUNTS DETERMINED TO QUALIFY FOR FINANCIAL ASSISTANCE, THEY ARE NOT REPORTED AS REVENUE. THE VILLAGE HAS ESTIMATED ITS DIRECT AND INDIRECT COSTS OF PROVIDING FINANCIAL ASSISTANCE UNDER ITS FINANCIAL ASSISTANCE POLICY. BECAUSE ALL OF THE FINANCIAL ASSISTANCE PROVIDED DURING THE PERIOD WHERE IN THE SKILLED NURSING SETTING, MANAGEMENT ESTIMATED THAT THE COST OF PROVIDING FINANCIAL ASSISTANCE IS APPROXIMATELY EQUAL TO THE RATES BEING FOREGONE. USING THIS METHODOLOGY, THE VILLAGE HAS ESTIMATED THE COSTS FOREGONE FOR SERVICES AND SUPPLIES FURNISHED UNDER THE VILLAGE'S FINANCIAL ASSISTANCE POLICY OF APPROXIMATELY $221,000 AND $190,000 FOR THE YEARS ENDED JUNE 30, 2021 AND 2020, RESPECTIVELY. THIS AMOUNT IS INCLUDED AS AN OFFSET TO RESIDENT SERVICES REVENUE. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $0 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | CONSISTENT WITH THE MISSION STATEMENT OF THE VILLAGE, THE VILLAGE IS COMMITTED TO PROVIDING PROGRAMS, SERVICES AND CONTRIBUTIONS (BOTH IN KIND AND FINANCIAL) THAT TARGET THE RESIDENT POPULATION AT THE VILLAGE, AS WELL AS TO BENEFIT THE BROADER COMMUNITY. IN ADDITION TO THE FINANCIAL ASSISTANCE, THE VILLAGE PROVIDES COMMUNITY SERVICES THAT INCLUDE, BUT ARE NOT LIMITED TO EDUCATIONAL PROGRAMS, TRANSPORTATION AND CHURCH RELATIONS ALL TARGETED TOWARDS ENHANCING THE QUALITY OF LIFE OF THE RESIDENTS. THE COST OF THESE PROGRAMS AND SERVICES ARE INCLUDED IN OPERATING EXPENSES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $22,435,270 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (1) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 32 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 476 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JESSICA ARGERBRIGHT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7654637546 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2741 NORTH SALISBURY | AddressLine1Txt |
| City | WEST LAFAYETTE | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 47906 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 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 | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| SANDRA FIGHTS | ||||||||
| PRESIDENT | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| RICHARD L BARTHOLOMEW | ||||||||
| VICE-PRESIDENT | 3.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| GLENN TOMPKINS | ||||||||
| TREASURER | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JANE SMITH | ||||||||
| SECRETARY | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BRAD DENO | ||||||||
| DIRECTOR | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| BRET HAWKS | ||||||||
| DIRECTOR | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| LARRY HUGGINS | ||||||||
| DIRECTOR | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| LOIS WARK | ||||||||
| DIRECTOR (TERM ENDED 5/1/2021) | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MARIANNE ROSE | ||||||||
| DIRECTOR | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DON GENTRY | ||||||||
| DIRECTOR | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| BENJAMIN BLANKENSHIP | ||||||||
| EXECUTIVE DIRECTOR | 40.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| TODD PAYNE | ||||||||
| DIRECTOR OF HR | 40.00 | 0.00 | $111,358 | $0 | $16,553 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $111,358 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $16,553 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CITATION HOMES | |||||
| 325 S EARL AVENUE SUITE 4 | LAFAYETTE | IN | 47904 | NEW HOME CONSTRUCTION | $1,146,645 |
| REHABCARE GROUP | |||||
| PO BOX 503534 | ST LOUIS | MO | 631503534 | THERAPY SERVICES | $1,144,207 |
| LCS MANAGEMENT LLC | |||||
| 400 LOCUST ST SUITE 820 | DES MOINES | IA | 503092334 | MANAGEMENT SERVICES | $900,376 |
| LAWN & SHRUB | |||||
| PO BOX 155 | BUCK CREEK | IN | 479240155 | LANDSCAPING | $506,894 |
| RJG SERVICES LLC | |||||
| 1324 W CANDLEWICK LANE | WEST LAFAYETTE | IN | 47906 | CONSTRUCTION SERVICES | $469,426 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 7 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $207,656 | RelatedOrganizationsAmt |
| Government Grants | $1,981,186 | GovernmentGrantsAmt |
| All Other Contributions | $114 | AllOtherContributionsAmt |
| Total Contributions | $2,188,956 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SERVICE FEES | 623000 | $20,737,987 | $20,737,987 |
| LIFE OCC. FEE AMORTIZATION | 623000 | $1,316,395 | $1,316,395 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $22,054,382 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $232,699 | TotalRevenueColumnAmt |
| Exclusion | $232,699 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,235,100 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,927,788 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,307,312 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,307,312 | TotalRevenueColumnAmt |
| Exclusion | $1,307,312 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $40,817 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $40,817 | TotalRevenueColumnAmt |
| Exclusion | $40,817 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| RESIDENT SERVICES | 623000 | $114,509 | $114,509 |
| GUEST ROOMS/MEALS | 623000 | $95,212 | $95,212 |
| BEAUTY SALON INCOME | 623000 | $83,954 | $83,954 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $102,516 | TotalRevenueColumnAmt |
| Exclusion | $102,516 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $396,191 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $26,220,357 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $22,054,382 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,977,019 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $218,954 | TotalAmt |
| Management And General | $218,954 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,897,447 | TotalAmt |
| Program Services | $8,142,838 | ProgramServicesAmt |
| Management And General | $754,609 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $139,680 | TotalAmt |
| Program Services | $124,315 | ProgramServicesAmt |
| Management And General | $15,365 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,007,583 | TotalAmt |
| Program Services | $889,841 | ProgramServicesAmt |
| Management And General | $117,742 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $691,751 | TotalAmt |
| Program Services | $609,240 | ProgramServicesAmt |
| Management And General | $82,511 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $664,159 | TotalAmt |
| Program Services | $664,159 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,832 | TotalAmt |
| Management And General | $43,832 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,290 | TotalAmt |
| Management And General | $53,290 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,021 | TotalAmt |
| Management And General | $59,021 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,919,790 | TotalAmt |
| Program Services | $1,874,190 | ProgramServicesAmt |
| Management And General | $45,600 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $183,633 | TotalAmt |
| Program Services | $89,466 | ProgramServicesAmt |
| Management And General | $94,167 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,099,483 | TotalAmt |
| Program Services | $760,978 | ProgramServicesAmt |
| Management And General | $338,505 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $312,736 | TotalAmt |
| Program Services | $136,086 | ProgramServicesAmt |
| Management And General | $176,650 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,393,184 | TotalAmt |
| Program Services | $1,234,069 | ProgramServicesAmt |
| Management And General | $159,115 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,844 | TotalAmt |
| Program Services | $16,886 | ProgramServicesAmt |
| Management And General | $8,958 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,585,342 | TotalAmt |
| Program Services | $1,523,711 | ProgramServicesAmt |
| Management And General | $61,631 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,147,926 | TotalAmt |
| Program Services | $4,947,799 | ProgramServicesAmt |
| Management And General | $200,127 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $372,629 | TotalAmt |
| Management And General | $372,629 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| FOOD | $953,811 | $924,274 | $29,537 |
| LOSS ON BOND REFINANCIN | $469,468 | $451,217 | $18,251 |
| COVID SUPPLIES | $431,252 | $431,252 | |
| DUES AND SUBSCRIPTIONS | $110,676 | $110,676 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $135,633 | TotalAmt |
| Program Services | $46,201 | ProgramServicesAmt |
| Management And General | $89,432 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,917,124 | TotalAmt |
| Program Services | $22,435,270 | ProgramServicesAmt |
| Management And General | $3,481,854 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,226,851 | BOYAmt |
| EOY | $553,789 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,583,327 | BOYAmt |
| EOY | $6,955,390 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $546,100 | BOYAmt |
| EOY | $838,665 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $706,248 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $115,967 | BOYAmt |
| EOY | $127,040 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,978 | BOYAmt |
| EOY | $19,520 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $117,800,221 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $53,376,250 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,804,144 | BOYAmt |
| EOY | $64,423,971 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,218,569 | BOYAmt |
| EOY | $11,045,983 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $136,966 | BOYAmt |
| EOY | $116,413 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,706,902 | BOYAmt |
| EOY | $84,787,019 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,046,855 | BOYAmt |
| EOY | $3,024,039 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,845,724 | BOYAmt |
| EOY | $4,847,068 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,305,000 | BOYAmt |
| EOY | $45,348,699 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,982,218 | BOYAmt |
| EOY | $168,581 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,671,472 | BOYAmt |
| EOY | $43,135,721 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,851,269 | BOYAmt |
| EOY | $96,524,108 | 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 | -$11,167,194 | BOYAmt |
| EOY | -$11,759,717 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,827 | BOYAmt |
| EOY | $22,628 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$11,144,367 | BOYAmt |
| EOY | -$11,737,089 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,706,902 | BOYAmt |
| EOY | $84,787,019 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $303,233 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$100,172 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$795,783 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | 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 | $239,173 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $163,924 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $262,783 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $752,723 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,188,956 | CurrentTaxYearAmt |
| Total | $3,607,559 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $20,265,634 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $20,554,838 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,311,598 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,079,961 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $22,054,382 | CurrentTaxYearAmt |
| Total | $106,266,413 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $58,793 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $61,879 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $33,436 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $40,817 | CurrentTaxYearAmt |
| Total | $194,925 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $20,504,807 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $20,777,555 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,636,260 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,866,120 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $24,284,155 | CurrentTaxYearAmt |
| Total | $110,068,897 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $192,987 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $72,906 | CurrentTaxYearAmt |
| Total | $265,893 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $192,987 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $72,906 | CurrentTaxYearAmt |
| Total | $265,893 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $109,803,004 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $75,099 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $21,686 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $72,721 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $194,307 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $232,699 | CurrentTaxYearAmt |
| Total | $596,512 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $75,099 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $21,686 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $72,721 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $194,307 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $232,699 | CurrentTaxYearAmt |
| Total | $596,512 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $662,843 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $891,951 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $723,783 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $717,027 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $396,191 | CurrentTaxYearAmt |
| Total | $3,391,795 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $21,242,749 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $21,691,192 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $22,432,764 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $23,777,454 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $24,913,045 | CurrentTaxYearAmt |
| Total | $114,057,204 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.96270 | PublicSupportCY509Pct |
| Public Support PY509 | 0.96020 | PublicSupportPY509Pct |
| Investment Income CY | 0.00520 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00440 | 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, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | RESIDENT SERVICES - 2016 AMOUNT: $ 98,705. 2017 AMOUNT: $ 236,054. 2018 AMOUNT: $ 182,031. 2019 AMOUNT: $ 169,944. 2020 AMOUNT: $ 114,509. GUEST ROOMS/MEALS - 2016 AMOUNT: $ 290,341. 2017 AMOUNT: $ 285,068. 2018 AMOUNT: $ 279,218. 2019 AMOUNT: $ 230,794. 2020 AMOUNT: $ 95,212. OTHER INCOME - 2016 AMOUNT: $ 28,106. 2017 AMOUNT: $ 169,362. 2018 AMOUNT: $ 31,820. 2019 AMOUNT: $ 100,940. 2020 AMOUNT: $ 7,318. SALON - 2016 AMOUNT: $ 121,237. 2017 AMOUNT: $ 121,996. 2018 AMOUNT: $ 142,615. 2019 AMOUNT: $ 117,433. 2020 AMOUNT: $ 83,954. GENERAL STORE - 2016 AMOUNT: $ 58,452. INTERNET AND IT SERVICES - 2016 AMOUNT: $ 35,011. 2017 AMOUNT: $ 46,310. 2018 AMOUNT: $ 55,530. 2019 AMOUNT: $ 66,392. 2020 AMOUNT: $ 69,386. PARKING EQUIPMENT RENTAL - 2016 AMOUNT: $ 30,991. 2017 AMOUNT: $ 33,161. 2018 AMOUNT: $ 32,569. 2019 AMOUNT: $ 31,524. 2020 AMOUNT: $ 25,812. | ExplanationTxt |
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
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,939,505 | OtherCostOrOtherBasisAmt |
| Book Value | $2,939,505 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $96,318,146 | OtherCostOrOtherBasisAmt |
| Depreciation | $41,411,503 | DepreciationAmt |
| Book Value | $54,906,643 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,920,806 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,965,190 | DepreciationAmt |
| Book Value | $2,955,616 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,587,370 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,999,557 | DepreciationAmt |
| Book Value | $3,587,813 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $34,394 | OtherCostOrOtherBasisAmt |
| Book Value | $34,394 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $64,423,971 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| RESIDENT DEPOSITS | $387,500 |
| FAIR VALUE OF INTEREST RATE SWAPS | $1,630,624 |
| REFUNDABLE ADMISSION FEES | $41,117,597 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $43,135,721 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $24,785,913 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$100,172 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$1,265,251 | OtherRevenueAmt |
| Revenue Not Reported | -$1,365,423 | RevenueNotReportedAmt |
| Revenue Subtotal | $26,151,336 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $59,021 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $10,000 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $69,021 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $26,220,357 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $25,378,635 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | -$10,000 | OtherExpensesIncludedAmt |
| Expenses Not Reported | -$10,000 | ExpensesNotReportedAmt |
| Expenses Subtotal | $25,388,635 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $59,021 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $469,468 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $528,489 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $25,917,124 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | WESTMINSTER VILLAGE WEST LAFAYETTE, INC. TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE AND LOCAL AUTHORITIES. THE VILLAGE IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX EXEMPT STATUS AND IS NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | INTEREST RATE SWAP -795,783. LOSS ON EARLY EXITING OF DEBT -469,468. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | RELATED ORGANIZATION GRANT 10,000. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RELATED ORGANIZATION GRANT -10,000. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | LOSS ON EARLY EXITING OF DEBT 469,468. |
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 | INDIANA FINANCE AUTHORITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 351602316 | BondIssuerEIN |
| Bond Issued | 2021-06-04 | BondIssuedDt |
| Issue Price | $50,929,000 | IssuePriceAmt |
| Purpose | REFUND OF SERIES 2014 BONDS ISSUED ON 08/7/14 AND RENOVATION OF FACILITIES | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $50,929,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $417,147 | IssuanceCostsFromProceedsAmt |
| Other Spent Proceeds | $35,345,552 | OtherSpentProceedsAmt |
| Unspent | $15,166,301 | UnspentAmt |
| Refunding Tax Exempt Bonds | Yes (1) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | 0 | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | 0 | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | Yes (1) | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | Yes (1) | MgmtContractBondFincdPropInd |
| Engage Bond Counsel Contracts | Yes (1) | EngageBondCounselContractsInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00160 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00160 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | Yes (1) | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | Yes (1) | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | Yes (1) | HedgeIdentifiedInBksAndRecInd |
Hedge Provider Name HedgeProviderName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TRUIST BANK | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 12.000000000000 | TermOfHedgePct |
| Superintegrated Hedge | 0 | SuperintegratedHedgeInd |
| Hedge Terminated | 0 | HedgeTerminatedInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PAGE 1, PART II, LINE 3 | THE 2021 BONDS WERE ISSUED AS A DRAW-DOWN BOND. THE TOTAL AUTHORIZED AMOUNT IS EQUAL TO $50,929,000, HOWEVER $35,762,699 HAS BEEEN ADVANCED AS OF 6/30/2021. |
| PAGE 1, PART III, LINE 2 | THE INSTITUTION DOES REGULARLY "LEASE OR MAKES LIVING UNITS AVAILABLE FOR USE BY THE ELDERLY AS PART OF ITS TAX EXEMPT MISSION. |
| SCHEDULE K, PART III, LINE 7 | THE BONDS ARE NOT PRIVATE ACTIVITY BONDS AS THEY DO NOT MEET THE PRIVATE BUSINESS USE TEST. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KINSEY FOSTER | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | DAUGHTER OF BOARD MEMBER BRAD DENO | RelationshipDescriptionTxt |
| Transaction | $38,378 | TransactionAmt |
| Transaction | EMPLOYEE | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE VILLAGE IS MANAGED BY LIFE CARE SERVICES, LLC (LCS) UNDER AN AGREEMENT WITH AN EFFECTIVE DATE OF JUNE 11, 2014 WHICH WAS REPLACED WITH A NEW AGREEMENT WITH AN EFFECTIVE DATE OF JANUARY 1, 2021 THAT EXTENDS THROUGH JUNE 30, 2026. UNDER THE TERMS OF THE NEW AGREEMENT, THE MONTHLY MANAGEMENT FEE IS A PERCENTAGE OF GROSS OPERATING REVENUES BASED ON COMMUNITY OCCUPANCY LEVELS. THE BASE RATE PERCENTAGE FOR THE 2021 CALENDAR YEAR IS 2.95% AND MAY BE ADJUSTED UP OR DOWN BY NO MORE THAN 0.10% DEPENDING ON ACTUAL OCCUPANCY AS COMPARED TO BUDGETED OCCUPANCY. THE PRIOR AGREEMENT INCLUDED A FIXED MONTHLY MANAGEMENT FEE OF $25,000. IN ADDITION TO THE FIXED MONTHLY FEE, LCS WAS PAID FOR AMOUNTS EXCEEDING 3% OF THE TOTAL FEE ELIGIBLE REVENUES OF THE FACILITY LESS THE FIXED FEE, NOT TO EXCEED $300,000 IN A CALENDAR YEAR. THE TOTAL AMOUNTS PAID UNDER THE MANAGEMENT AGREEMENT RELATED TO THE FIXED AND VARIABLE MONTHLY FEE WERE APPROXIMATELY $600,000 FOR THE YEARS ENDED JUNE 30, 2021 AND 2020. THE VILLAGE WILL ALSO REIMBURSE LCS FOR THE SALARIES AND BENEFITS OF THE EXECUTIVE DIRECTOR, THE HEALTH CENTER ADMINISTRATOR, AND OTHER VARIOUS SERVICES, INCLUDING TRAVEL, MARKETING, AND MISCELLANEOUS REIMBURSABLE EXPENSES. DURING THE CALENDAR YEAR, THE FOLLOWING INDIVIDUALS WERE COMPENSATED FOR PROVIDING SERVICES TO WESTMINSTER VILLAGE IN THE FOLLOWING AMOUNTS: BENJAMIN BLANKENSHIP, EXECUTIVE DIRECTOR: $218,954 |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS FULLY REVIEWED AND APPROVED BY THE FINANCE AND MANAGEMENT COMMITTEE OF THE BOARD OF DIRECTORS, AND THEN A COPY OF THE FORM 990 IS PROVIDED TO EACH BOARD MEMBER PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL BOARD OF DIRECTORS ARE REQUIRED TO REVIEW AND SIGN A CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. IF A POSSIBLE CONFLICT OF INTEREST DOES ARISE, THE ISSUE IS VOTED ON BY ALL BOARD MEMBERS THAT DO NOT HAVE AN INTEREST IN THE OUTCOME. |
| FORM 990, PART VI, SECTION B, LINE 15 | SALARY INFORMATION PROVIDED BY LIFE CARE SERVICES (LCS) IS USED FOR DETERMINING THE COMPENSATION OF ALL DIRECTOR POSITIONS. LCS REGIONAL HR STAFF AND DOM CONDUCT THE REVIEW FOR ALL DIRECTORS. THIS PROCESS WAS LAST CONDUCTED IN 2021. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALTHOUGH NOT REQUIRED, THE ORGANIZATION WILL PROVIDE PHOTOCOPIES OF ITS FINANCIAL STATEMENTS TO ALL WHO REQUEST THEM. A COPY OF THE FINANCIAL STATEMENTS IS ALSO LOCATED IN THE WESTMINSTER VILLAGE LIBRARY. |
| FORM 990, PART XI, LINE 9: | UNREALIZED GAIN / (LOSS) ON SWAP -795,783. |
| FORM 990, PAGE 12, PART XII, LINE 2C | THE ORGANIZATION HAS A FINANCE AND MANAGEMENT COMMITTEE THAT IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT. THIS PRACTICE IS CONSISTENT WITH THE PRIOR YEARS. |
| FORM 990, PAGE 7, PART VII AND PAGE 10, PART IX LINE 5 | THE EXECUTIVE DIRECTOR AND HEALTH FACILITY ADMINISTRATOR'S (HFA) COMPENSATION IS PAID BY THE MANAGEMENT COMPANY AND REIMBURSED BY THE ORGANIZATION. THE MANAGEMENT COMPANY ISSUES THE W-2. AS A RESULT, COMPENSATION IS LISTED ON PAGE 10 LINE 5, BUT NOT INCLUDED ON PAGE 7. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WESTMINSTER VILLAGE FOUNDATION OF WEST LAFAYETTE INDIANA INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2741 N SALISBURY STREET | AddressLine1Txt |
| City | WEST LAFAYETTE | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 47906 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 351537414 | EIN |
| Primary Activities | SUBSIDIZE EXEMPT ACTIVITIES | PrimaryActivitiesTxt |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 12C, III-FI | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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