Emerald Upper Midwest Healthcare Holding Corporation: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- Emerald Upper Midwest Healthcare Holding Corporation (EIN 36-4825354)
- Tax period
- 2018-07-01 to 2019-06-30
- Filed
- 2020-02-27
- IRS object ID
- 202010589349300421
- Schema version
- 2018v3.1
- 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 | 2020-02-27T10:30:08-06:00 | ReturnTs |
| Tax Period End | 2019-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 350921680 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CROWE LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9600 Brownsboro Road Suite 400 | AddressLine1Txt |
| City | Louisville | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 402411122 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 364825354 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Emerald Upper Midwest Healthcare Holding Corporation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | EMER | BusinessNameControlTxt |
| Phone | 6156479004 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 159098 | AddressLine1Txt |
| City | NASHVILLE | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 372159098 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Douglass B Smith | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2020-02-27 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RACHEL SPURLOCK | PreparerPersonNm |
| PTIN | P00520729 | PTIN |
| Phone | 5023263996 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-09-23 17:36:50Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Douglass B Smith | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 159098 | AddressLine1Txt |
| City | NASHVILLE | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 372159098 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $13,263,039 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Group Exemption | 5138 | GroupExemptionNum |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2016 | FormationYr |
| Legal Domicile State | WI | LegalDomicileStateCd |
| Activity Or Mission | THIS ORGANIZATION OWNS AND OPERATES NURSING FACILITIES FOR THE ELDERLY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 498 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $19,105,277 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $13,201,995 | CYProgramServiceRevenueAmt |
| PY Investment Income | $80 | PYInvestmentIncomeAmt |
| CY Investment Income | $158 | CYInvestmentIncomeAmt |
| PY Other Revenue | $287,762 | PYOtherRevenueAmt |
| CY Other Revenue | $60,886 | CYOtherRevenueAmt |
| PY Total Revenue | $19,393,119 | PYTotalRevenueAmt |
| CY Total Revenue | $13,263,039 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $11,246,559 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $10,061,560 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $14,685,065 | PYOtherExpensesAmt |
| CY Other Expenses | $10,407,523 | CYOtherExpensesAmt |
| PY Total Expenses | $25,931,624 | PYTotalExpensesAmt |
| CY Total Expenses | $20,469,083 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$6,538,505 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$7,206,044 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $21,589,756 | TotalAssetsBOYAmt |
| Total Assets EOY | $18,053,179 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $35,512,036 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $19,718,382 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$13,922,280 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$1,665,203 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THIS ORGANIZATION OWNS AND OPERATES NURSING FACILITIES FOR THE ELDERLY. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $18,233,262 | ExpenseAmt |
| Revenue | $13,262,881 | RevenueAmt |
| Desc | THIS ORGANIZATION INCLUDES THE FOLLOWING: 1) ARPIN FACILITY COMPANY OWNS A 111 BED NURSING CENTER (BETHEL CENTER, LLC) LOCATED IN ARPIN, WISCONSIN. 2) COLBY FACILITY COMPANY OWNS A 95 BED NURSING CENTER (COLONIAL CENTER, LLC) LOCATED IN COLBY, WISCONSIN. 3) MADISON FACILITY COMPANY OWNS A 103 BED NURSING CENTER (KARMENTA CENTER, LLC) LOCATED IN MADISON, WISCONSIN. 4) EAU CLAIRE FACILITY COMPANY OWNS A 161 BED LONG-TERM HEALTH CARE FACILITY (CLEARWATER CARE CENTER, LLC) IN EAU CLAIRE, WISCONSIN. | Desc |
| Total Program Service Expenses | $18,233,262 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| 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 | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | 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 | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | 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 | 115 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 498 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | Yes (true) | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (true) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | 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 | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Douglass B Smith | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6156479004 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 159098 | AddressLine1Txt |
| City | NASHVILLE | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 372159098 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Stephen F Wood Sr | ||||||||
| EXECUTIVE CHAIRMAN OF EMERALD SHELTER GROUP | 2.0 | 18.0 | Yes (X) | Yes (X) | $0 | $600,000 | $0 | |
| Douglass Smith | ||||||||
| Director/President of Emerald Shelter Group | 10.0 | 30.0 | Yes (X) | Yes (X) | $0 | $328,949 | $17,059 | |
| Jo Ann Corbitt | ||||||||
| Director | 0.2 | 6.8 | Yes (X) | $0 | $76,248 | $0 | ||
| John G Foos | ||||||||
| DIRECTOR | 0.2 | 6.8 | Yes (X) | $0 | $71,252 | $0 | ||
| John E Gillmor | ||||||||
| Director | 0.2 | 6.8 | Yes (X) | $0 | $73,750 | $0 | ||
| Laura Hawkin | ||||||||
| Director (as of 4/1/2019) | 0.2 | 6.8 | Yes (X) | $0 | $0 | $0 | ||
| Jim Ridenour | ||||||||
| DIRECTOR | 0.2 | 6.8 | Yes (X) | $0 | $73,750 | $0 | ||
| Stephen F Wood Jr | ||||||||
| DIRECTOR | 0.2 | 6.8 | Yes (X) | $0 | $68,748 | $0 | ||
| Andrea Barach | ||||||||
| VP AND CORPORATE SECRETARY | 10.0 | 30.0 | Yes (X) | $0 | $201,150 | $5,298 | ||
| John Noffsinger | ||||||||
| COO | 10.0 | 24.5 | Yes (X) | $0 | $197,372 | $0 | ||
| Kylie Waters | ||||||||
| CFO (as of 1/16/2019) | 10.0 | 30.0 | Yes (X) | $0 | $0 | $0 | ||
| Raymond Freson | ||||||||
| Executive Director | 40.0 | 0 | $136,689 | $0 | $2,549 | Yes (X) | ||
| Glenn Carvino | ||||||||
| Administrator | 40.0 | 0 | $115,569 | $0 | $5,833 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $252,258 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $1,691,219 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $30,739 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt | Address Line2ContractorAddress/USAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|
| GENESIS REHABILITATION SERVICES | ||||||
| PO BOX 821322 | PHILADELPHIA | PA | 19182 | REHABILITATION | $1,526,875 | |
| Providence Health Group LLC | ||||||
| 110 Glancy St | Goodlettsville | TN | 37072 | MANAGEMENT SERVICES | $1,497,192 | SUITE 114 |
| HEALTHCARE SERVICES GROUP | ||||||
| 322 TILLMAN DRIVE SUITE 300 | BENSALEM | PA | 19050 | LAUNDRY, FOOD, ENVIRONMENTAL | $1,213,458 | |
| Medline Industries Inc | ||||||
| 1 Three Lakes Dr | Northfield | IL | 60093 | HEALTHCARE Solutions | $565,357 | |
| OMNICARE INC | ||||||
| PO BOX 78000 | DETROIT | MI | 48228 | PHARMACY SERVICES | $360,658 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 10 | CntrctRcvdGreaterThan100KCnt |
| Total Contributions | $0 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Patient Service Revenue | Desc |
| Business | 623000 | BusinessCd |
| Total Revenue Column | $13,201,995 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,201,995 | RelatedOrExemptFuncIncomeAmt |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $13,201,995 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $158 | TotalRevenueColumnAmt |
| Exclusion | $158 | ExclusionAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $60,886 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $60,886 | RelatedOrExemptFuncIncomeAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $60,886 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,263,039 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,262,881 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $158 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,054,781 | TotalAmt |
| Program Services | $8,546,564 | ProgramServicesAmt |
| Management And General | $1,508,217 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,779 | TotalAmt |
| Program Services | $5,762 | ProgramServicesAmt |
| Management And General | $1,017 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $719,982 | TotalAmt |
| Program Services | $611,985 | ProgramServicesAmt |
| Management And General | $107,997 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,167 | TotalAmt |
| Program Services | $46,042 | ProgramServicesAmt |
| Management And General | $8,125 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,673 | TotalAmt |
| Program Services | $94,922 | ProgramServicesAmt |
| Management And General | $16,751 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,267,625 | TotalAmt |
| Program Services | $2,267,625 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,618 | TotalAmt |
| Program Services | $24,325 | ProgramServicesAmt |
| Management And General | $4,293 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $432,261 | TotalAmt |
| Program Services | $367,422 | ProgramServicesAmt |
| Management And General | $64,839 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,141,963 | TotalAmt |
| Program Services | $970,669 | ProgramServicesAmt |
| Management And General | $171,294 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,891 | TotalAmt |
| Program Services | $61,957 | ProgramServicesAmt |
| Management And General | $10,934 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,372 | TotalAmt |
| Program Services | $3,716 | ProgramServicesAmt |
| Management And General | $656 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,062,472 | TotalAmt |
| Program Services | $903,101 | ProgramServicesAmt |
| Management And General | $159,371 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,214,954 | TotalAmt |
| Program Services | $1,032,711 | ProgramServicesAmt |
| Management And General | $182,243 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| MEDICAL RECORDS/SUPPLIES/EQUIPMENT | $1,597,101 | $1,597,101 |
| REVENUE ASSESSMENT FEES | $888,870 | $888,870 |
| PROVISION FOR DOUBTFUL ACCOUNTS | $810,016 | $810,016 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $558 | TotalAmt |
| Program Services | $474 | ProgramServicesAmt |
| Management And General | $84 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,469,083 | TotalAmt |
| Program Services | $18,233,262 | ProgramServicesAmt |
| Management And General | $2,235,821 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $328,923 | BOYAmt |
| EOY | $194,295 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,275,659 | BOYAmt |
| EOY | $2,268,973 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $499,765 | BOYAmt |
| EOY | $149,956 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $17,743,153 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,734,646 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,068,645 | BOYAmt |
| EOY | $14,008,507 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,416,764 | BOYAmt |
| EOY | $1,431,448 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,589,756 | BOYAmt |
| EOY | $18,053,179 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,453,568 | BOYAmt |
| EOY | $2,101,787 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,047,786 | BOYAmt |
| EOY | $10,067,585 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,717,940 | BOYAmt |
| EOY | $7,549,010 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,292,742 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,512,036 | BOYAmt |
| EOY | $19,718,382 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$13,922,280 | BOYAmt |
| EOY | -$1,665,203 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$13,922,280 | BOYAmt |
| EOY | -$1,665,203 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,589,756 | BOYAmt |
| EOY | $18,053,179 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$7,206,044 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $19,463,121 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | false | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $245 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $245 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $5,265,518 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,713,609 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,105,277 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,201,995 | CurrentTaxYearAmt |
| Total | $59,286,399 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,265,518 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,713,854 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,105,277 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,201,995 | CurrentTaxYearAmt |
| Total | $59,286,644 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $59,286,644 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $107 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,403 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $80 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $158 | CurrentTaxYearAmt |
| Total | $1,748 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $107 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,403 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $80 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $158 | CurrentTaxYearAmt |
| Total | $1,748 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,341 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $287,762 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $60,886 | CurrentTaxYearAmt |
| Total | $353,989 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,265,625 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,720,598 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,393,119 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,263,039 | CurrentTaxYearAmt |
| Total | $59,642,381 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| First5 Years509 | Yes (X) | First5Years509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part III, Line 12 Other Income | FormAndLineReferenceDesc |
| Explanation | DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 5341.0, COLUMN D - 287762.0, COLUMN E - 60886.0, COLUMN F - 353989.0; | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $0 | OtherCostOrOtherBasisAmt |
| Book Value | $0 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $14,068,581 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,540,064 | DepreciationAmt |
| Book Value | $11,528,517 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,419,632 | OtherCostOrOtherBasisAmt |
| Depreciation | $890,180 | DepreciationAmt |
| Book Value | $529,452 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,254,940 | OtherCostOrOtherBasisAmt |
| Depreciation | $304,402 | DepreciationAmt |
| Book Value | $1,950,538 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $14,008,507 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| ESCROW DEPOSITS AND REPLACEMENT RESERVE | $197,079 |
| ASSETS LIMITED TO USE | $1,234,369 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,431,448 | TotalBookValueOtherAssetsAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Stephen F Wood Sr | ||||||||||||||
| EXECUTIVE CHAIRMAN OF EMERALD SHELTER GROUP | $0 | $600,000 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $600,000 | $0 | $0 |
| Douglass Smith | ||||||||||||||
| Director/President of Emerald Shelter Group | $0 | $328,949 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $17,059 | $0 | $346,008 | $0 | $0 |
| Andrea Barach | ||||||||||||||
| VP AND CORPORATE SECRETARY | $0 | $201,150 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $5,298 | $0 | $206,448 | $0 | $0 |
| John Noffsinger | ||||||||||||||
| COO | $0 | $197,372 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $197,372 | $0 | $0 |
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 | WISCONSIN HEALTH AND EDUCATIONAL FACILITIES AUTHORITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 391337855 | BondIssuerEIN |
| CUSIP | 97710BBY7 | CUSIPNum |
| Bond Issued | 2008-06-11 | BondIssuedDt |
| Issue Price | $12,000,000 | IssuePriceAmt |
| Purpose | REFINANCE 11/01/2003 WISCONSIN BONDS FOR FACILITY ACQUISITION, ADDITIONS, AND IMPROVEMENTS | PurposeDesc |
| Defeased | false | DefeasedInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Pool Financing | false | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $1,932,415 | RetiredAmt |
| Total Proceeds | $12,000,000 | TotalProceedsAmt |
| In Reserve Fund | $993,271 | InReserveFundAmt |
| Capital Expenditures | $2,383,148 | CapitalExpendituresAmt |
| Other Spent Proceeds | $8,623,581 | OtherSpentProceedsAmt |
| Substantial Completion | 2008 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | Yes (true) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | false | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (true) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (true) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | false | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | false | MgmtContractBondFincdPropInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.0 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.0 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.0 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | false | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (true) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiledInd |
| Rebate Not Due Yet | false | RebateNotDueYetInd |
| Exception To Rebate | false | ExceptionToRebateInd |
| No Rebate Due | Yes (true) | NoRebateDueInd |
| Variable Rate Issue | false | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | false | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | Yes (true) | GrossProceedsInvestedInGICInd |
GIC Provider Name GICProviderName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PACKERKISS SECURITIES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of GIC | 7.0 | TermOfGICPct |
| Regulatory Safe Harbor Stsfd | Yes (true) | RegulatorySafeHarborStsfdInd |
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | false | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | false | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule K, Part IV, Line 2c COLUMN A | FormAndLineReferenceDesc |
| Explanation | Issuer name: WISCONSIN HEALTH AND EDUCATIONAL FACILITIES AUTHORITY The calculation for computing no rebate due was performed on 10/15/2013 | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 15a COMPENSATION | COMPENSATION FOR THE TOP MANAGEMENT OFFICIAL IS PAID BY A RELATED ORGANIZATION, THEREFORE LINE 15A IS NOT APPLICABLE AND HAS BEEN ANSWERED "NO" IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS. COMPENSATION IS DETERMINED BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS FOR APPROVAL BY THE BOARD OF DIRECTORS. COMPENSATION IS BASED ON AN INDEPENDENT COMPENSATION STUDY AND INCREASES IN COMPENSATION ARE AT THE DISCRETION OF THE BOARD. DURING THE FILING YEAR A COMPENSATION STUDY WAS PERFORMED BY A THIRD PARTY AND INCLUDED A REVIEW OF THE ECONOMIC RESEARCH INSTITUTE'S EXECUTIVE ASSESSOR DATABASE, THE MERCER EXECUTIVE BENCHMARK DATABASE AND SURVEY DATA FROM A GROUP OF PEER COMPANIES WITHIN THE ASSISTED AND LONG-TERM CARE INDUSTRY. |
| Form 990, Part VI, Line 15b COMPENSATION | COMPENSATION FOR ALL OTHER OFFICERS OR KEY EMPLOYEES IS PAID BY A RELATED ORGANIZATION, THEREFORE LINE 15B IS NOT APPLICABLE AND HAS BEEN ANSWERED "NO" IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS. COMPENSATION IS DETERMINED BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS FOR APPROVAL BY THE BOARD OF DIRECTORS. COMPENSATION IS BASED ON AN INDEPENDENT COMPENSATION STUDY AND INCREASES IN COMPENSATION ARE AT THE DISCRETION OF THE BOARD. DURING THE FILING YEAR A COMPENSATION STUDY WAS PERFORMED BY A THIRD PARTY AND INCLUDED A REVIEW OF THE ECONOMIC RESEARCH INSTITUTE'S EXECUTIVE ASSESSOR DATABASE, THE MERCER EXECUTIVE BENCHMARK DATABASE AND SURVEY DATA FROM A GROUP OF PEER COMPANIES WITHIN THE ASSISTED AND LONG-TERM CARE INDUSTRY. |
| Form 990, Part VI, Line 2 Family/business relationships amongst interested persons | STEPHEN F. WOOD, SR. & STEPHEN F. WOOD, JR. - Family relationship |
| Form 990, Part VI, Line 3 Delegation of management duties | THE ORGANIZATION HAS A MANAGEMENT AGREEMENT WITH Providence Health Group, LLC. MANAGEMENT SERVICES INCLUDE SUPERVISION OF FACILITY OPERATIONS, ADMINISTRATIVE SERVICES, MANAGEMENT INFORMATION SYSTEM SERVICES, ACCOUNTING, AND COST REPORT PREPARATION. THERE ARE NO CURRENT OFFICERS, DIRECTORS, OR HIGHEST COMPENSATED EMPLOYEES WHO WERE COMPENSATED BY THE MANAGEMENT COMPANY. |
| Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body | THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY, THEREFORE THIS QUESTION HAS BEEN MARKED "NO" IN ACCORDANCE TO THE IRS INSTRUCTIONS. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | A COMPLETE COPY OF THE FORM 990 IS REVIEWED BY THE ORGANIZATION'S LEGAL COUNSEL AND AN AUTHORIZED MEMBER OF THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. ADDITIONALLY, A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY PRIOR TO FILING. |
| Form 990, Part VI, Line 12c Conflict of interest policy | ANNUAL CERTIFICATIONS ARE RECEIVED FROM ALL OFFICERS AND DIRECTORS TO DETERMINE WHETHER ANY POTENTIAL CONFLICTS OF INTEREST EXIST. THE BOARD OF DIRECTORS DISCUSS THE ANNUAL CERTIFICATIONS AT THE BOARD MEETI |
| Form 990, Part VI, Line 19 Required documents available to the public | THE ORGANIZATION'S GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE FOR PUBLIC INSPECTION AT THE ORGANIZATION'S OFFICE DURING REGULAR BUSINESS HOURS UPON REQUEST. |
| Form 990, Part IX, Line 11g Other Fees | CONTRACT LABOR - Total Expense: 2200748, Program Service Expense: 2200748, Management and General Expenses: , Fundraising Expenses: ; MEDICAL PROFESSIONAL FEES AND SERVICES - Total Expense: 66877, Program Service Expense: 66877, Management and General Expenses: , Fundraising Expenses: ; |
| Form 990, Part XI, Line 9 Other changes in net assets or fund balances | Forgiveness of related party debt - 19463121; |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (8 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|
| ARPIN FACILITY COMPANY LLC | ||||||||
| PO BOX 159098 | NASHVILLE | TN | 37215 | SKILLED NURSING AND REHABILITATION | WI | -$119,486 | $2,630,835 | EMERALD UPPER MIDWEST HEALTHCARE HOLDING CORPORATION |
| BETHEL CENTER LLC | ||||||||
| PO BOX 159098 | NASHVILLE | TN | 37215 | SKILLED NURSING AND REHABILITATION | WI | -$1,407,457 | $344,237 | EMERALD UPPER MIDWEST HEALTHCARE HOLDING CORPORATION |
| CLEARWATER CARE CENTER LLC | ||||||||
| PO BOX 159098 | NASHVILLE | TN | 37215 | SKILLED NURSING AND REHABILITATION | WI | -$1,914,308 | $1,892,496 | EMERALD UPPER MIDWEST HEALTHCARE HOLDING CORPORATION |
| COLBY FACILITY COMPANY LLC | ||||||||
| PO BOX 159098 | NASHVILLE | TN | 37215 | SKILLED NURSING AND REHABILITATION | IL | -$74,832 | $2,354,791 | EMERALD UPPER MIDWEST HEALTHCARE HOLDING CORPORATION |
| COLONIAL CENTER LLC | ||||||||
| PO BOX 159098 | NASHVILLE | TN | 37215 | SKILLED NURSING AND REHABILITATION | IL | -$862,857 | $249,192 | EMERALD UPPER MIDWEST HEALTHCARE HOLDING CORPORATION |
| EAU CLAIRE FACILITY COMPANY LLC | ||||||||
| PO BOX 159098 | NASHVILLE | TN | 37215 | SKILLED NURSING AND REHABILITATION | WI | -$143,815 | $6,312,744 | EMERALD UPPER MIDWEST HEALTHCARE HOLDING CORPORATION |
| KARMENTA CENTER LLC | ||||||||
| PO BOX 159098 | NASHVILLE | TN | 37215 | SKILLED NURSING AND REHABILITATION | WI | -$2,426,144 | $1,905,000 | EMERALD UPPER MIDWEST HEALTHCARE HOLDING CORPORATION |
| MADISON FACILITY COMPANY LLC | ||||||||
| PO BOX 159098 | NASHVILLE | TN | 37215 | SKILLED NURSING AND REHABILITATION | WI | -$163,228 | $4,662,075 | EMERALD UPPER MIDWEST HEALTHCARE HOLDING CORPORATION |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (12 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| BIRCHWOOD SENIOR HOUSING CORPORATION | ||||||||||
| PO BOX 159098 | NASHVILLE | TN | 37215 | 204800428 | SENIOR HOUSING | CO | 501(c)(3) | 10 | HEALTH AND HOUSING SUPPORT SERVICES INC | false |
| CLAREMONT HEALTH SYSTEM INC | ||||||||||
| PO BOX 159098 | NASHVILLE | TN | 37215 | 621486858 | NURSING HOME | NJ | 501(c)(3) | 10 | HEALTH AND HOUSING SUPPORT SERVICES INC | false |
| CLEVELAND SENIOR HOUSING CORPORATION | ||||||||||
| PO BOX 159098 | NASHVILLE | TN | 37215 | 264739076 | SENIOR HOUSING | TN | 501(c)(3) | 10 | HEALTH AND HOUSING SUPPORT SERVICES INC | false |
| DELAWARE HEALTH CORPORATION | ||||||||||
| PO BOX 159098 | NASHVILLE | TN | 37215 | 621548336 | NURSING HOME | DE | 501(c)(3) | 10 | HEALTH AND HOUSING SUPPORT SERVICES INC | false |
| EMERALD SPRING HILL INC | ||||||||||
| PO BOX 159098 | NASHVILLE | TN | 37215 | 474584314 | NURSING HOME | TN | 501(c)(3) | 10 | HEALTH AND HOUSING SUPPORT SERVICES INC | false |
| HEALTH AND HOUSING SUPPORT SERVICES INC | ||||||||||
| PO BOX 159098 | NASHVILLE | TN | 37215 | 452449379 | SUPPORTING ORGANIZATION | NV | 501(c)(3) | Type II | HEALTH AND HOUSING SUPPORT SERVICES INC | false |
| HOOSIER CARE II INC | ||||||||||
| PO BOX 159098 | NASHVILLE | TN | 37215 | 311274121 | NURSING HOME | IN | 501(c)(3) | 10 | HEALTH AND HOUSING SUPPORT SERVICES INC | false |
| HOOSIER CARE III INC | ||||||||||
| PO BOX 159098 | NASHVILLE | TN | 37215 | 621459304 | NURSING HOME | DE | 501(c)(3) | 10 | HEALTH AND HOUSING SUPPORT SERVICES INC | false |
| HOOSIER CARE PROPERTIES INC | ||||||||||
| PO BOX 159098 | NASHVILLE | TN | 37215 | 200377349 | HOLDING COMPANY | IN | 501(c)(3) | 10 | HEALTH AND HOUSING SUPPORT SERVICES INC | false |
| HOOSIER CARE INC | ||||||||||
| PO BOX 159098 | NASHVILLE | TN | 37215 | 311262572 | NURSING HOME | IN | 501(c)(3) | 10 | HEALTH AND HOUSING SUPPORT SERVICES INC | false |
| HOOSIER HOUSING GROUP INC | ||||||||||
| PO BOX 159098 | NASHVILLE | TN | 37215 | 463491686 | HOLDING COMPANY | NV | 501(c)(3) | 10 | HEALTH AND HOUSING SUPPORT SERVICES INC | false |
| LAURELWOOD SENIOR HOUSING CORPORATION | ||||||||||
| PO BOX 159098 | NASHVILLE | TN | 37215 | 320362338 | SENIOR HOUSING | TN | 501(c)(3) | 10 | HEALTH AND HOUSING SUPPORT SERVICES INC | false |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|
| GATE MANOR HOUSING GP LLC | |||||||||
| PO BOX 159098 | NASHVILLE | TN | 37215 | 352531184 | AFFORDABLE HOUSING PROJECTS | TN | NA | C Corporation | false |
| KNOXVILLE HOUSING PORTFOLIO GP LLC | |||||||||
| PO BOX 159098 | NASHVILLE | TN | 37215 | 474536542 | AFFORDABLE HOUSING PROJECTS | TN | NA | C Corporation | false |
| Jackson Housing Portfolio GP LLC | |||||||||
| PO Box 159098 | Nashville | TN | 37215 | 364843724 | Affordable Housing Projects | TN | NA | C Corporation | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | 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 | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |