CORTLAND ACRES ASSOCIATION INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- CORTLAND ACRES ASSOCIATION INC (EIN 23-7040648)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-08-29
- IRS object ID
- 202522419349300712
- Schema version
- 2024v5.2
- 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 | 2025-08-29T08:03:37-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 550621482 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRAY GRIFFITH & MAYS AC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 707 VIRGINIA STREETEASTSUITE 400 | AddressLine1Txt |
| City | CHARLESTON | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 253012711 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237040648 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CORTLAND ACRES ASSOCIATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CORT | BusinessNameControlTxt |
| Phone | 6812289076 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 72 CORTLAND ACRES LANE | AddressLine1Txt |
| City | THOMAS | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 262928018 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BLAKE TRUMAN | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 6812289076 | PhoneNum |
| Signature | 2025-08-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | J RYAN LINDSAY | PreparerPersonNm |
| PTIN | P01835061 | PTIN |
| Phone | 3043459400 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BLAKE TRUMAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 72 CORTLAND ACRES LANE | AddressLine1Txt |
| City | THOMAS | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 262928018 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $28,031,243 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CORTLANDACRES.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1978 | FormationYr |
| Legal Domicile State | WV | LegalDomicileStateCd |
| Activity Or Mission | HELPING PEOPLE AGE IN HEALTHY, AFFORDABLE, AND MEANINGFUL WAYS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 161 | TotalEmployeeCnt |
| Total Volunteers | 80 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $19,397 | PYContributionsGrantsAmt |
| CY Contributions Grants | $250,962 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $14,173,973 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $12,399,679 | CYProgramServiceRevenueAmt |
| PY Investment Income | $71,991 | PYInvestmentIncomeAmt |
| CY Investment Income | $15,280,231 | CYInvestmentIncomeAmt |
| PY Other Revenue | $152,860 | PYOtherRevenueAmt |
| CY Other Revenue | $100,371 | CYOtherRevenueAmt |
| PY Total Revenue | $14,418,221 | PYTotalRevenueAmt |
| CY Total Revenue | $28,031,243 | 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 | $6,340,934 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,089,979 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $8,871,955 | PYOtherExpensesAmt |
| CY Other Expenses | $8,224,771 | CYOtherExpensesAmt |
| PY Total Expenses | $15,212,889 | PYTotalExpensesAmt |
| CY Total Expenses | $14,314,750 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$794,668 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $13,716,493 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $14,432,997 | TotalAssetsBOYAmt |
| Total Assets EOY | $26,009,918 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,372,244 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,183,845 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,060,753 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $21,826,073 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | CORTLAND ACRES IS A NON-PROFIT CORPORATION EXISTING FOR THE PURPOSE OF PROVIDING AND DEVELOPING QUALITY PROFESSIONAL SERVICES AND FACILITIES TO IMPROVE THE PHYSICAL, MEDICAL, PSYCHOLOGICAL AND SPIRITUAL WELL-BEING OF INDIVIDUALS WITHIN THE COMMUNITY AND SURROUNDING AREAS. THE ASSOCIATION IS COMMITTED TO PROMOTING THE INTREGRITY AND WORTH OF EVERY PERSON, REGARDLESS OF HIS/HER CONDITION IN LIFE, WHO CHOOSES CORTLAND'S SERVICES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $11,462,159 | ExpenseAmt |
| Revenue | $27,494,676 | RevenueAmt |
| Desc | CORTLAND ACRES HAS A 94 BED SKILLED NURSING FACILITY, A 24 UNIT APARTMENT COMPLEX, AND NINE INDEPENDENT LIVING HOMES CONSISTING OF 25 UNITS. THE NURSING HOME HAS 27,298 PATIENT DAYS IN 2024. APPROXIMATELY 73% OF THOSE SERVED QUALIFY FOR THE MEDICAID PROGRAM WHICH IS DESIGNED TO HELP PAY FOR HEALTH CARE SERVICES FOR THOSE WHO CANNOT AFFORD SERVICES WITH THEIR OWN FINANCIAL RESOURCES. CORTLAND INCURRED $75,007 OF CHARITY CARE DURING 2024. THE NURSING HOME HAD A 89.5% AND 89.5% OCCUPANCY RATE IN 2024 AND 2023 RESPECTIVELY. THE APARTMENT COMPLEX IS DESIGNED TO HOUSE THE ELDERLY AND/OR HANDICAPPED. RENTS ARE SUBSIDIZED THROUGH HOUSING AND URBAN DEVELOPMENT ENABLING LOW-INCOME RESIDENTS TO BE SERVED. | Desc |
| Total Program Service Expenses | $11,462,159 | 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 | Yes (1) | 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 | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| 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 | 0 | 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 | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 33 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 161 | 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 |
| 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 | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | 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 |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BETH CLEVENGER ADMINISTRATOR | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3044634181 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 39 CORTLAND ACRES LANE | AddressLine1Txt |
| City | THOMAS | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 262928018 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| DEWEY RICE | ||||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JAMES SNYDER | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MARGARET DEBOLT | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MARK TEETS | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| SAM GOUGHNOUR | ||||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| PAT A NICHOLS | ||||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| KELLY STADELMAN | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| ROBERT MILVET | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| DAN BUCHER | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MARY SAGACE | ||||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| MIKE GOSS | ||||||||
| BOARD MEMBERS | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| BETH CLEVENGER | ||||||||
| ADMINISTRATOR | 40.00 | $177,248 | $0 | $8,221 | Yes (X) | |||
| DEBORAH BERRY | ||||||||
| CHIEF FINANCIAL OFFICER | 40.00 | $152,027 | $0 | $23,058 | Yes (X) | |||
| ANNE MCCUNE | ||||||||
| PHYSICAL THERAPIST - DIREC | 40.00 | $106,274 | $0 | $5,380 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $435,549 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $36,659 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | 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 |
|---|---|---|---|---|---|
| FUSION MEDICAL STAFFING LLC | |||||
| PO BOX 30131 | OMAHA | NE | 68103 | EMPLOYEE CONTRACTING | $2,142,752 |
| ODYSSEY REHABILITATION | |||||
| 415 BENEDUM DRIVE | BRIDGEPORT | WV | 26330 | EMPLOYEE CONTRACTING | $1,029,327 |
| NELSON MULLINS RILEY & SCARBOROUG | |||||
| PODRAWER 11009 | COLUMBIA | SC | 29211 | LEGAL | $332,292 |
| 24HOURNURSE | |||||
| 318 DAINGERFIELD ST | PITTSBURG | TX | 75686 | EMPLOYEE CONTRACTING | $281,901 |
| ONESTAFF MEDICAL LLC | |||||
| PO BOX 3544 | OMAHA | NE | 68103 | EMPLOYEE CONTRACTING | $209,721 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $92,485 | RelatedOrganizationsAmt |
| All Other Contributions | $158,477 | AllOtherContributionsAmt |
| Total Contributions | $250,962 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SKILLED NURSING SERVICES | 623000 | $11,825,011 | $11,825,011 |
| RENTAL FOR ELDERLY | 623000 | $569,420 | $569,420 |
| REBATES & MISCELLANEOUS | 623000 | $5,248 | $5,248 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $12,399,679 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $185,234 | TotalRevenueColumnAmt |
| Exclusion | $185,234 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $21,707 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $21,707 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $21,707 | TotalRevenueColumnAmt |
| Exclusion | $21,707 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $15,094,997 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $15,094,997 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,094,997 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $15,094,997 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| GIFT SHOP | 623000 | $12,835 | $12,835 |
| BEAUTY/BARBER SHOP | 623000 | $10,896 | $10,896 |
| VENDING | 623000 | $8,704 | $8,704 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $46,229 | TotalRevenueColumnAmt |
| Exclusion | $46,229 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $78,664 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $28,031,243 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $27,494,676 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $285,605 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $441,197 | TotalAmt |
| Program Services | $163,561 | ProgramServicesAmt |
| Management And General | $277,636 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,321,384 | TotalAmt |
| Program Services | $3,672,993 | ProgramServicesAmt |
| Management And General | $648,391 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $158,850 | TotalAmt |
| Program Services | $135,016 | ProgramServicesAmt |
| Management And General | $23,834 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $739,984 | TotalAmt |
| Program Services | $628,955 | ProgramServicesAmt |
| Management And General | $111,029 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $428,564 | TotalAmt |
| Program Services | $363,265 | ProgramServicesAmt |
| Management And General | $65,299 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,985 | TotalAmt |
| Program Services | $780 | ProgramServicesAmt |
| Management And General | $13,205 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,033 | TotalAmt |
| Program Services | $14,034 | ProgramServicesAmt |
| Management And General | $61,999 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,947 | TotalAmt |
| Management And General | $24,947 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,755,124 | TotalAmt |
| Program Services | $3,755,124 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,198 | TotalAmt |
| Program Services | $17,415 | ProgramServicesAmt |
| Management And General | $7,783 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,124,937 | TotalAmt |
| Program Services | $1,009,693 | ProgramServicesAmt |
| Management And General | $115,244 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $398,064 | TotalAmt |
| Program Services | $306,509 | ProgramServicesAmt |
| Management And General | $91,555 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,266 | TotalAmt |
| Program Services | $2,356 | ProgramServicesAmt |
| Management And General | $11,910 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,707 | TotalAmt |
| Program Services | $5,707 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,399 | TotalAmt |
| Program Services | $38,807 | ProgramServicesAmt |
| Management And General | $11,592 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,012 | TotalAmt |
| Management And General | $18,012 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $545,136 | TotalAmt |
| Program Services | $419,755 | ProgramServicesAmt |
| Management And General | $125,381 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $381,017 | TotalAmt |
| Program Services | $304,814 | ProgramServicesAmt |
| Management And General | $76,203 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|
| EXPENSES FROM THE SALE | $1,166,955 | $1,166,955 | |
| MEDICAID PROVIDER TAX | $622,438 | $622,438 | |
| MISCELLANEOUS | $2,553 | $1,616 | $937 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,314,750 | TotalAmt |
| Program Services | $11,462,159 | ProgramServicesAmt |
| Management And General | $2,852,591 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,647 | BOYAmt |
| EOY | $14,898 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,420,775 | BOYAmt |
| EOY | $3,387,028 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,321,950 | BOYAmt |
| EOY | $162,813 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,430 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $212,078 | BOYAmt |
| EOY | $198,060 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $7,515,050 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,245,942 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,190,045 | BOYAmt |
| EOY | $4,269,108 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,207,516 | BOYAmt |
| EOY | $17,971,110 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,556 | BOYAmt |
| EOY | $6,901 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,432,997 | BOYAmt |
| EOY | $26,009,918 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,047,864 | BOYAmt |
| EOY | $306,008 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,994 | BOYAmt |
| EOY | $7,283 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,103,941 | BOYAmt |
| EOY | $494,298 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,194,445 | BOYAmt |
| EOY | $3,376,256 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,372,244 | BOYAmt |
| EOY | $4,183,845 | 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 | $8,060,753 | BOYAmt |
| EOY | $21,826,073 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,060,753 | BOYAmt |
| EOY | $21,826,073 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,432,997 | BOYAmt |
| EOY | $26,009,918 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $13,716,493 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $48,827 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | 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 | $801,903 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,238,827 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $373,091 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,397 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $250,962 | CurrentTaxYearAmt |
| Total | $2,684,180 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $11,669,418 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,610,525 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,604,898 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,298,881 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,859,555 | CurrentTaxYearAmt |
| Total | $62,043,277 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12,471,321 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,849,352 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,977,989 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,318,278 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,110,517 | CurrentTaxYearAmt |
| Total | $64,727,457 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $63,445 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $65,636 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,275 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $55,432 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $22,651 | CurrentTaxYearAmt |
| Total | $219,439 | 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 Minus4 Years | $63,445 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $65,636 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,275 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $55,432 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $22,651 | CurrentTaxYearAmt |
| Total | $219,439 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $64,508,018 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $52,652 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $86,363 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $83,115 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $79,131 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $189,341 | CurrentTaxYearAmt |
| Total | $490,602 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $52,652 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $86,363 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $83,115 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $79,131 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $189,341 | CurrentTaxYearAmt |
| Total | $490,602 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12,523,973 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,935,715 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,061,104 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,397,409 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,299,858 | CurrentTaxYearAmt |
| Total | $65,218,059 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98910 | PublicSupportCY509Pct |
| Public Support PY509 | 0.98910 | PublicSupportPY509Pct |
| Investment Income CY | 0.00750 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00560 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $180,091 | OtherCostOrOtherBasisAmt |
| Book Value | $180,091 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,806,114 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,793,648 | DepreciationAmt |
| Book Value | $4,012,466 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $519,595 | OtherCostOrOtherBasisAmt |
| Depreciation | $452,294 | DepreciationAmt |
| Book Value | $67,301 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,250 | OtherCostOrOtherBasisAmt |
| Book Value | $9,250 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,269,108 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EQUITY REFUNDS AVAILABLE | Desc |
| Amt | $3,376,256 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,376,256 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | CORTLAND ACRES ASSOCIATION MAINTAINS RESIDENT FUNDS IN A SEPARATE ACCOUNT FOR THE CONVENIENCE AND PROTECTION OF THE RESIDENTS. THESE FUNDS ARE AVAILABLE AT THE RESIDENTS' REQUESTS. ADDITIONALLY, THE ASSOCIATION MAINTAINS SEPARATE SECURITY DEPOSIT SAVINGS ACCOUNTS FOR THE RESIDENTS LIVING IN THE HOUSING COMPLEX TO PAY FOR ANY NECESSARY REPAIRS AFTER AN APARTMENT IS VACATED. THESE FUNDS ARE FULLY REFUNDED TO THE RESIDENTS UPON VACATING AS LONG AS THE APARTMENT IS NOT DAMAGED.DURING 2024,THE RESIDENT TRUST ACCOUNTS WERE CLOSED OUT AND TRANSERED TO THE NEW OWNERS OF THE NURSING HOME DIVISION. |
| PART X, LINE 2: | CORTLAND HAS DETERMINED THAT IT DOES NOT HAVE ANY MATERIAL TRANSACTIONS UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS AS OF DECEMBER 31, 2024. FISCAL YEARS ENDING ON OR AFTER DECEMBER 31, 2020, REMAIN SUBJECT TO EXAMINATION BY FEDERAL TAX AUTHORITIES. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BETH CLEVENGER | ||||||||||||||
| ADMINISTRATOR | $177,248 | $0 | $0 | $0 | $0 | $0 | $8,221 | $0 | $0 | $0 | $185,469 | $0 | $0 | $0 |
| DEBORAH BERRY | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $152,027 | $0 | $0 | $0 | $0 | $0 | $6,847 | $0 | $16,211 | $0 | $175,085 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | A SIMPLE MAJORITY OF THE BOARD WILL CONSTITUTE A QUORUM. THE BOARD CONSISTED OF ELEVEN (11) MEMBERS ON DECEMBER 31, 2024. THE MEMBERS OF THIS BOARD WILL SERVE TERMS OF THREE (3) YEARS ON A ROTATING BASIS WHERE FIVE (5) MEMBERS WHOSE TERMS EXPIRE ANNUALLY SHOULD BE RE-ELECTED OR REPLACED IMMEDIATELY UPON THE EXPIRING OF THEIR TERM. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE PRESIDENT WILL APPOINT AT LEAST ONE (1) BOARD MEMBER TO SERVE AS A NOMINATING COMMITTEE WHOSE DUTY WILL BE TO PRESENT AT LEAST ONE (1) NAME FOR EACH OF THOSE BOARD MEMBERS WHOSE TERMS EXPIRE IN THAT YEAR WITH THE ELECTIONS OF THESE BOARD MEMBERS TO BE HELD AT THE LAST REGULAR BOARD MEETING OF THE YEAR. THIS BOARD SHALL ELECT ITS OFFICERS FROM AMONG ITS OWN MEMBERSHIP ANNUALLY BASED ON THE RECOMMENDED, ONE OR MORE, NAMES FROM THE NOMINATING COMMITTEE FOR EACH OF THE OFFICES: PRESIDENT, VICE-PRESIDENT, TREASURER, AND SECRETARY. |
| FORM 990, PART VI, SECTION B, LINE 11B | A DRAFT COPY OF THE FORM 990 IS DISTRIBUTED TO EACH BOARD MEMBER. IT WAS DISTRIBUTED TO THE BOARD OF DIRECTORS FOR APPROVAL ALONG WITH THE AUDITED FINANCIAL STATEMENTS. ALL QUESTIONS REGARDING THE FORM 990 ARE DIRECTED TO/ADDRESSED BY THE CFO AND AUDIT FIRM REPRESENTATIVE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS RE-DISTRIBUTED ANNUALLY TO EACH BOARD MEMBER. EACH BOARD MEMBER COMPLETES AN ANNUAL AFFIRMATION OF THE RECEIPT AND UNDERSTANDING OF THE POLICY. THE CONFLICT OF INTEREST POLICY IS FOLLOWED THROUGHOUT THE CONDUCTION OF BUSINESS. ANY RELATED PARTY TRANSACTIONS ARE DISCLOSED IN THE ANNUAL FINANCIAL AUDIT. |
| FORM 990, PART VI, SECTION B, LINE 15 | HISTORICALLY, PAY INCREASES HAVE BEEN MINIMAL. THE BUDGET PROCESS INCLUDES A REVIEW AND APPROVAL OF A DETAILED BUDGET BY THE FINANCE COMMITTEE BEFORE BEING FORWARDED TO THE FULL BOARD FOR APPROVAL. THE DETAILED BUDGET INCLUDES PROJECTED PAY INCREASES FOR THE COMING YEAR. PRIOR TO THE INPUT OF THE PAY INCREASES INTO THE PAYROLL SYSTEM, THE ADMINISTRATOR CONSULTS WITH THE BOARD PRESIDENT AND OTHER EXECUTIVE COMMITTEE MEMBERS AS DEEMED NECESSARY. THE DECISION TYPICALLY INCLUDES A REVIEW OF THE BUDGETED INCREASES ALONG WITH CURRENT OVERALL BUDGET STATUS AND OCCUPANCY. |
| FORM 990, PART VI, SECTION C, LINE 18 | CORTLAND'S IRS DETERMINATION LETTER IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION'S FORM 990 IS MADE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | OTHER FEES FOR SERVICE: PROGRAM SERVICE EXPENSES 3,755,124. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,755,124. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CORTLAND FOUNDATION INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 39 CORTLAND ACRES LANE | AddressLine1Txt |
| City | THOMAS | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 26292 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 274355510 | EIN |
| Primary Activities | FUNDRAISING FOR ENHANCEMENT OF SERVICES IN SUPPORT OF CORTLAND ACRES | PrimaryActivitiesTxt |
| Legal Domicile State | WV | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 170(B)(1)(A)(IV) | PublicCharityStatusTxt |
| Controlled Organization | Yes (1) | 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 | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| CORTLAND FOUNDATION INC | ||
| C | $92,485 | ACTUAL CASH CONTRIBUTION RECEIVED |
| CORTLAND FOUNDATION INC | ||
| N | $2,807 | ACTUAL SUPPLY/ALLOC.. FACILITY CV |
| CORTLAND FOUNDATION INC | ||
| O | $15,205 | ACTUAL WAGES & ALLOCATED BENEFITS |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS: | FormAndLineReferenceDesc |
| Explanation | NAME OF RELATED ORGANIZATION: CORTLAND FOUNDATION, INC. PRIMARY ACTIVITY: FUNDRAISING FOR ENHANCEMENT OF SERVICES IN SUPPORT OF CORTLAND ACRES ASSN. | ExplanationTxt |