2022-03-04T17:15:15-06:00 2021-06-30 BKD LLP 2700 Post Oak Blvd Ste 1500 HOUSTON TX 77056 990 2020-07-01 590817603 Alliance Community for Retirement Living Inc % KELLI WETTERSTROM ALLI 3867343481 600 S FLORIDA AVE DELAND FL 327205832 BURKE RAINEY VP OF FINANCE/CFO 3867343481 2021-11-15 true MARTIN SCHAPPELL 999009999 Amanda Maya P01067777 7134994600 3 2020 2022-09-23 18:48:47Z WILLIAM ANDERSON 600 S FLORIDA AVE DELAND FL 327205832 16498972 false X WWW.ALLIANCECOMMUNITY.ORG X 1961 FL WE ARE COMMITTED TO HONORING GOD AND INDIVIDUALS THROUGH PROVIDING A COMPREHENSIVE CONTINUUM OF HOUSING,HEALTH CARE, AND OTHER SERVICES WHICH PROMOTE CHRISTIAN VALUE. X 8 7 281 45 0 0 637042 110055 11891976 6917746 46962 -1897453 655608 202570 13231588 5332918 0 66628 0 0 8078465 5252319 0 0 0 5359567 3679522 13438032 8998469 -206444 -3665551 20110572 3484335 18075531 2821420 2035041 662915 X THE ALLIANCE COMMUNITY FOR RETIREMENT LIVING HAS HOMES, APARTMENTS, ASSISTED LIVING FACILITIES, AND A FULL NURSING CENTER TO OFFER AS MUCH INDEPENDENCE AND HEALTH CARE THAT IS NECESSARY IN AN ENVIRONMENT THAT IS SURROUNDED BY A SUPPORTIVE CHRISTIAN FELLOWSHIP AND MINISTRY WHICH IS SUPPORTED BY THE CHAPEL THAT WE HAVE RIGHT ON CAMPUS. false true 5570958 66628 4041805 CENTER FOR HEALTH CARE - THE EXEMPT PURPOSE OF THE ALLIANCE COMMUNITY IS TO SERVE THE SPIRITUAL, SOCIAL, AND PHYSICAL NEEDS OF AGING PERSONS IN A CARING ENVIRONMENT OF A CHRISTIAN COMMUNITY. ACCORDINGLY, A NURSING CENTER CONSISTING OF 130 BEDS IS PROVIDED TO SERVE THIS PURPOSE. 1238492 2300423 RETIREMENT CENTER - THE EXEMPT PURPOSE OF THE ALLIANCE COMMUNITY IS TO SERVE THE SPIRITUAL, SOCIAL, AND PHYSICAL NEEDS OF AGING PERSONS IN A CARING ENVIRONMENT OF A CHRISTIAN COMMUNITY. ACCORDINGLY, A RETIREMENT CENTER CONSISTING OF 66 HOMES AND 47 APARTMENTS ARE PROVIDED TO SERVE THE PURPOSE FOR INDEPENDENT LIVING WITH THE SURROUNDINGS OF A SPIRITUAL AND SOCIAL COMMUNITY LIFE. 992182 575518 CENTER FOR ASSISTED LIVING FACILITIES- THE EXEMPT PURPOSE OF THE ALLIANCE COMMUNITY IS TO SERVE THE SPIRITUAL, SOCIAL, AND PHYSICAL NEEDS OF AGING PERSONS IN A CARING ENVIRONMENT OF A CHRISTIAN COMMUNITY. THE ASSISTED LIVING FACILITIES HAVE A TOTAL OF 39 UNITS PROVIDING THIS ENVIRONMENT. 7801632 true true false false false false false false false true false false false false true false false true false false false false false false false false false false true true false false false false false false false false false false false true false true true true false false true 30 0 true 281 true false false false false false false false false false false false false X 8 7 false true false false true true true true true false false true true true true true true true true false FL X KELLI WETTERSTROM 3867343481 600 S FLORIDA AVE DELAND FL 32720 X MARTIN SCHAPPELL VICE CHAIRMAN OF THE BOARD 1.0 40.0 X X 0 793152 25329 BURKE RAINEY ASST TRES/VP OF FINANCE/CFO 1.0 40.0 X 0 379282 13853 WILLIAM ANDERSON ASST SECRETARY/EXEC DIRECTOR 40.0 0.0 X 124977 0 24637 DR PAUL CASS SECRETARY OF THE BOARD 1.0 1.0 X X 0 0 0 DONNA DUSS CHAIRMAN OF THE BOARD 1.0 1.0 X X 0 0 0 ARCHIE WHITE BOARD MEMBER 1.0 1.5 X 0 0 0 JOHN W DAVIDSON BOARD MEMBER 1.0 1.5 X 0 0 0 NANCY COOK BOARD MEMBER 1.0 1.0 X 0 0 0 CHANLEY CHRISTMAN TREASURER OF THE BOARD 1.0 0.0 X X 0 0 0 JEREMY DYS BOARD MEMBER 1.0 0.0 X 0 0 0 124977 1172434 63819 1 false true false SCOTT DICKINSON DICKINSON HOMES 1755 SAND PINE TRL DELAND FL 32724 CONSTRUCTION SERVICE 641957 REHABCARE GROUP INC PO BOX 503534 ST LOUIS MO 63150 THERAPY PROVIDER 334113 SELECT REHABILITATION PO BOX 71985 CHICAGO IL 60694 THERAPY PROVIDER 236329 ARBOR TEMPORARY SERVICES 25 PINE CONE DR STE 4 PALM COAST FL 32164 NURSING/C.NA SVCS 124201 SUWANEE MEDICAL PERSONNEL 817 NM 56TH TERRACE STE A GAINESVILLE FL 32605 NURSING/C.NA SVCS 103501 5 110055 110055 Net Patient Service Revenue 623311 4617323 4617323 Resident Services 623311 2300423 2300423 6917746 0 0 0 3105 3105 0 3105 3105 3268601 6000000 2697365 8468689 571236 -2468689 -1897453 -1897453 0 0 0 0 0 0 0 0 0 LOSS ON DEBT EXTINGUISHMENT 900099 -126965 -126965 PROVIDER RELIEF FUNDS 623311 278211 278211 BEAUTY SHOP 812112 14218 14218 34001 34001 199465 5332918 6917746 -1694883 0 66628 66628 0 0 149614 136783 12831 0 4165529 3876368 289161 0 603275 501533 101742 333901 313555 20346 13159 9817 3342 50233 50233 19664 3000 16664 0 0 0 866653 866653 52172 8207 43965 246611 137879 108732 46650 6836 39814 0 495031 409656 85375 49540 46262 3278 0 0 115932 115932 0 539537 264667 274870 9004 23492 -14488 0 FOOD COSTS 301071 301071 SUPPLIES 264399 264399 EQUIPMENT AND MAINTENANCE 182509 182509 BAD DEBT EXPENSE 163333 163333 264024 103052 160972 8998469 7801632 1196837 0 688411 142743 35695 0 0 0 502307 0 0 0 0 0 0 0 143767 0 159258 16438 14907283 0 3537397 3325154 0 0 0 0 0 0 136454 0 20110572 3484335 1791028 265000 0 0 5518453 0 6137440 0 0 0 0 0 0 0 0 0 4628610 2556420 18075531 2821420 X 1899841 662915 135200 0 2035041 662915 20110572 3484335 X -3665551 2293425 X X false true X true true false X 468613 81226 631216 137042 110055 1428152 13270573 14125479 14026384 11891976 6917746 60232158 115812 127063 104696 646159 48219 1041949 0 0 13854998 14333768 14762296 12675177 7076020 62702259 0 205350 231885 210150 245272 172324 1064981 205350 231885 210150 245272 172324 1064981 61637278 350864 186897 136698 56411 3105 733975 0 350864 186897 136698 56411 3105 733975 0 0 0 0 0 278211 278211 14205862 14520665 14898994 12731588 7357336 63714445 0.96740 0.97570 0.01152 0.01093 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 140395 19645 23586 136454 147405 72346 79356 140395 137628 26347 16570 147405 171464 390012 423848 137628 0.00000 0.00000 1.00000 false true true 0 Due to Affiliate 2556420 2556420 X SCHEDULE D, PART V, LINE 4 THESE FUNDS ARE TEMPORARILY RESTRICTED AS THEY WERE GIVEN BY DONORS FOR SPECIFIC PURPOSES; HELP WITH ACTIVITIES, POOL LIFT, AND THE RENOVATION OF OUR DEMENTIA WING. THE ENDOWMENT BALANCE WAS TRANSFERRED TO CMAF (SHELL POINT) UPON COMPLETION OF THE SALE OF SUBSTANTIALLY ALL THE ORGANIZATION'S ASSETS IN JUNE 2021 IN ACCORDANCE WITH THE ARTICLES OF INCORPORATION. SCHEDULE D, PART X, LINE 2 THE ORGANIZATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501(A) OF THE IRC. THE IRC PROVIDES FOR TAXATION OF UNRELATED BUSINESS INCOME UNDER CERTAIN CIRCUMSTANCES. THE ORGANIZATION IS REQUIRED TO REPORT UNRELATED BUSINESS TAXABLE INCOME RESULTING FROM ENTERPRISE ACTIVITIES. true BENEVOLENT ASSISTANCE 6 66628 BOOK SUBSIDY SCHEDULE I, PART I, LINE 2 SUBSIDIES ARE GRANTED TO RESIDENTS WHO HAVE RUN LOW ON FUNDS THROUGH NO FAULT OF THEIR OWN. A SUBSIDY COMMITTEE MEETS TO REVIEW EACH INDIVIDUAL CASE AND THEN DETERMINES THE AMOUNT OF SUBSIDY TO BE GRANTED TO MEET THE NEEDS OF THE INDIVIDUAL. X true true X X X false false false false false false false false false MARTIN SCHAPPELL VICE CHAIRMAN OF THE BOARD 0 572617 0 214444 0 6091 0 11550 0 13779 0 818481 0 0 BURKE RAINEY ASST TRES/VP OF FINANCE/CFO 0 312593 0 66689 0 0 0 0 0 13853 0 393135 0 0 SCHEDULE J, PART I, LINE 1A THE PRESIDENT APPROVES THE VP REQUESTS FOR PAYMENTS ASSOCIATED WITH TRAVEL FOR COMPANIONS. THE CFO APPROVES THE PRESIDENT'S REQUESTS FOR PAYMENT ASSOCIATED WITH TRAVEL FOR COMPANIONS. THESE AMOUNTS ARE INCLUDED AS TAXABLE INCOME EACH YEAR ON THEIR W-2'S. PROFESSIONAL SERVICES 2020-11-20 42318 HOURLY RATE 591276118 LOWNDES DROSDICK DOSTER KANTOR PO BOC 2809 ORLANDO FL 328022809 CORPORATION INVENTORY 2021-06-01 73407 BOOK VALUE 861612539 DELAND HEALTHCARE INVESTORS LLC LLC PROPERTY & EQUIPMENT 2021-06-01 15340427 BOOK VALUE 861612539 DELAND HEALTHCARE INVESTORS LLC 1175 PEACHTREE STREET NE SUITE 35 ATLANTA GA 30361 LLC PROFESSIONAL SERVICES 2021-03-12 10164 HOURLY RATE 450512811 RB HEALTH PARTNERS INC PO BOX 1116 CRYSTAL BEACH FL 34681 CORPORATION false true false false SCHEDULE N, PART II, LINE 2B WILLIAM ANDERSON, EXECUTIVE DIRECTOR FOR THE ORGANIZATION, BECAME THE EXECUTIVE DIRECTOR OF THE TRANSFEREE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 3 ACRL ENTERED INTO AN AMENDED PURCHASE AND SALE AGREEMENT IN MARCH 2021 TO SELL THE COMMUNITY. IN ADDITION, IN MARCH 2021, ACRL ENTERED INTO AN INTERIM MANAGEMENT AGREEMENT WITH AN AFFILIATE OF THE PURCHASER, AND ACRL FILED AN APPLICATION TO TRANSFER THE LICENSE AND CONTROL OF ACRL TO THE PURCHASER. THE SALE TRANSACTION CLOSED IN JUNE 2021 UPON APPROVAL OF THE FLORIDA OFFICE OF INSURANCE REGULATION. FORM 990, PART VI, SECTION A, LINE 6 THE CORPORATION HAS ONLY ONE CLASS OF MEMBERS. THE MEMBERS OF THE CORPORATION ARE THE MEMBERS OF THE BOARD OF DIRECTORS OF THE CHRISTIAN AND MISSIONARY ALLIANCE, INC. FORM 990, PART VI, SECTION A, LINE 7A THE CORPORATION'S BOARD OF DIRECTORS (GOVERNING BODY) IS ELECTED BY THE MEMBERS OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7B CERTAIN DECISIONS OF THE GOVERNING BODY (THE INCURRENCE OF DEBT, FOR EXAMPLE) ARE SUBJECT TO APPROVAL BY THE MEMBERS OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WAS COMPLETED BY THE DIRECTOR OF ACCOUNTING, A DRAFT WAS PRESENTED TO THE VP OF FINANCE/CFO TO BE REVIEWED. THE FINAL VERSION WAS THEN PRESENTED TO ALL THE BOARD MEMBERS BEFORE IT WAS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EMPLOYEES HAVE AN OBLIGATION TO CONDUCT BUSINESS WITHIN GUIDELINES THAT PROHIBIT ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. THIS POLICY ESTABLISHES THE FRAMEWORK WITHIN WHICH THE ALLIANCE COMMUNITY FOR RETIREMENT LIVING, INC (ACRL) OPERATES IT BUSINESS. THE PURPOSE OF THESE GUIDELINES IS TO PROVIDE GENERAL DIRECTION SO THAT EMPLOYEES MAY SEEK FURTHER CLARIFICATION ON ISSUES RELATED TO THE SUBJECT OF ACCEPTABLE STANDARDS OF OPERATION. TRANSACTIONS WITH OUTSIDE FIRMS MUST BE CONDUCTED WITHIN A FRAMEWORK ESTABLISHED AND CONTROLLED BY THE EXECUTIVE DIRECTOR, THE DIRECTOR OF OPERATIONS, THE DIRECTOR OF HEALTHCARE SERVICES, THE DIRECTOR OF MARKETING AND SALES AND THE ACRL BOARD OF DIRECTORS. BUSINESS DEALINGS WITH OUTSIDE FIRMS SHOULD NOT RESULT IN UNUSUAL GAINS FROM THOSE FIRMS. PROMOTIONAL PLANS THAT COULD BE INTERPRETED TO INVOLVE UNUSUAL GAIN REQUIRE THE EXECUTIVE DIRECTOR'S APPROVAL. COMPLIANCE WITH THIS POLICY AND PROCEDURE IS THE RESPONSIBILITY OF EVERY ACRL EMPLOYEE. DISREGARDING OR FAILING TO COMPLY COULD LEAD TO DISCIPLINARY ACTION, UP TO AND INCLUDING POSSIBLE TERMINATION OF EMPLOYMENT. FORM 990, PART VI, SECTION B, LINE 15A & 15B AN ANALYSIS OF COMPENSATION FOR MARTIN SCHAPPELL, PRESIDENT, AND BURKE RAINEY, CFO, WAS CONDUCTED AND APPROVED BY THE BOARD OF DIRECTORS IN MAY 2021 BY CLIFTON LARSON ALLEN. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS EQUITY TRANSFER FROM SHELL POINT $ 2,373,658 PRIOR PERIOD LOSS ON DISPOSAL OF ASSETS ( 80,233) ----------- TOTAL $ 2,293,425 FORM 990, PART III, LINE 3 THE CMAF DISCONTINUED THE OPERATIONS OF ACRL IN MARCH 2021 AND COMPLETED THE SALE OF SUBSTANTIALLY ALL ITS ASSETS IN JUNE 2021. FORM 990, PART XII, LINE 3B THE ORGANIZATION WILL UNDERGO THE REQUIRED SINGLE AUDIT FOR THE CARES PROVIDER RELIEF FUNDS IT RECEIVED PRIOR TO AND DURING THE FISCAL TAX YEAR. CHRISTIAN AND MISSIONARY ALLIANCE FND 15000 SHELL POINT BLVD SUITE 1 FORT MYERS FL 33908 591166437 RETIR. CMTY FL 501(c)(3) 10 C&MA true CHRISTIAN AND MISSIONARY ALLIANCE INC PO BOX 3500 COLORADO SPRINGS CO 80935 131623940 CHURCH CO 501(c)(3) 1 NA false THE LEGACY FOUNDATION AT SHELL POINT INC 15010 SHELL POINT BLVD FORT MYERS FL 33908 800002415 FUNDRAISING FL 501(C)(3) 10 CMAF true false false true false false false false false false false false false true false false true false false false CHRISTIAN AND MISSIONARY ALLIANCE FND C 2373658 CASH