PERRY FARM DEVELOPMENT CO: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: PERRY FARM DEVELOPMENT CO (EIN 35-2183523)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-11-17
IRS object ID: 202533219349302353
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
Form 990
Schedule A
Schedule D
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-11-17T07:42:57-06:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	382157642	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MANER COSTERISAN PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2425 E GRAND RIVER SUITE 1	AddressLine1Txt
City	LANSING	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	489123291	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	352183523	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PERRY FARM DEVELOPMENT CO	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	PERR	BusinessNameControlTxt
Phone	2315261500	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4241 VILLAGE CIRCLE DR	AddressLine1Txt
City	HARBOR SPRINGS	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	49740	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JOANNE ROBINSON	PersonNm
Person Title	BOARD CHAIR	PersonTitleTxt
Phone	2315261500	PhoneNum
Signature	2025-11-14	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	AMBER RATHBUN CPA	PreparerPersonNm
PTIN	P01786612	PTIN
Phone	5173237500	PhoneNum
Preparation	2025-11-15	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	PERRY FARM VILLAGE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	BARBARA BEAR	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4241 VILLAGE CIRCLE DR	AddressLine1Txt
City	HARBOR SPRINGS	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	49740	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$3,055,240	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.PVM.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2001	FormationYr
Legal Domicile State	MI	LegalDomicileStateCd
Activity Or Mission	TO SERVE SENIORS OF ALL FAITHS & TO CREATE NEW POSSIBILITIES FOR QUALITY SENIOR LIVING.	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	10	VotingMembersIndependentCnt
Total Employee	51	TotalEmployeeCnt
Total Volunteers	17	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$52,033	PYContributionsGrantsAmt
CY Contributions Grants	$3,639	CYContributionsGrantsAmt
PY Program Service Revenue	$2,291,865	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,898,527	CYProgramServiceRevenueAmt
PY Investment Income	$93,928	PYInvestmentIncomeAmt
CY Investment Income	$2,290	CYInvestmentIncomeAmt
PY Other Revenue	$148,354	PYOtherRevenueAmt
CY Other Revenue	$150,784	CYOtherRevenueAmt
PY Total Revenue	$2,586,180	PYTotalRevenueAmt
CY Total Revenue	$3,055,240	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	$1,104,003	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,308,212	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,532,503	PYOtherExpensesAmt
CY Other Expenses	$1,808,497	CYOtherExpensesAmt
PY Total Expenses	$2,636,506	PYTotalExpensesAmt
CY Total Expenses	$3,116,709	CYTotalExpensesAmt
PY Revenues Less Expenses	-$50,326	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$61,469	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,160,128	TotalAssetsBOYAmt
Total Assets EOY	$1,179,725	TotalAssetsEOYAmt
Total Liabilities BOY	$801,410	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$882,476	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$358,718	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$297,249	NetAssetsOrFundBalancesEOYAmt
Mission	GUIDED BY OUR CHRISTIAN HERITAGE, WE SERVE SENIORS OF ALL FAITHS AND CREATE NEW POSSIBILITIES FOR QUALITY LIVING. OUR FAITH TRADITIONS CALL US TO CREATE DIVERSE ENVIRONMENTS, PROGRAMS AND SERVICES WHERE SENIORS ARE ABLE TO ACHIEVE THE BEST POSSIBILITIES AND PURPOSES IN LIFE.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$2,109,572	ExpenseAmt
Revenue	$3,049,311	RevenueAmt
Desc	PERRY FARM VILLAGE INCLUDES 11 FREESTANDING COTTAGE HOMES, 34 CONDO/APTS, AND THE PERRY CENTER THAT CONSISTS OF 6 STUDIO UNITS, A WELLNESS CENTER AND A COMMUNITY CENTER. IT PROVIDES DINING, ENGAGEMENT PROGRAMS, WELLNESS/FITNESS SERVICES, TO THE RESIDENTS ON THE CAMPUS PLUS TO OLDER ADULTS WITHIN THE AREA. PERRY FARM DEVELOPMENT CO OPENED AN ASSISTED LIVING/MEMORY CARE FACILITY HOUSING 20 BEDS IN JANUARY 2023. THE BUILDING IS ATTACHED TO THE PERRY CENTER BUT IS LEASED FROM A LOCAL DEVELOPER WHICH OWNS THE BUILDING.	Desc
Total Program Service Expenses	$2,109,572	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	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	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	15	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	51	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	10	GoverningBodyVotingMembersCnt
Independent Voting Member	10	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	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	0	ConflictOfInterestPolicyInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MI	StatesWhereCopyOfReturnIsFldCd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WILLIAM LANE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2489257388	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	25200 TELEGRAPH ROAD SUITE 400	AddressLine1Txt
City	SOUTHFIELD	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	480337496	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
BARBARA BEAR
EXECUTIVE DIRECTOR	25.00	15.00	Yes (X)	$69,378	$42,522	$2,799
DR MARIA KOKAS
DIRECTOR	0.40	1.00		$0	$0	$0	Yes (X)
NANCY MCENROE
DIRECTOR	0.40	1.00		$0	$0	$0	Yes (X)
DAVID C MONAN
DIRECTOR	0.40	1.00		$0	$0	$0	Yes (X)
LINDA RHODES-PAULY
DIRECTOR	0.40	1.00		$0	$0	$0	Yes (X)
ROY GRIFFITTS JR
DIRECTOR	0.40	1.00		$0	$0	$0	Yes (X)
EMIL MUCCINO
DIRECTOR	0.40	1.00		$0	$0	$0	Yes (X)
EDY STOUGHTON
SECRETARY	0.70	1.00	Yes (X)	$0	$0	$0	Yes (X)
DAVID HARNETT
TREASURER	0.70	1.00	Yes (X)	$0	$0	$0	Yes (X)
KAY FLAVIN
VICE CHAIR	0.70	1.00	Yes (X)	$0	$0	$0	Yes (X)
JOANNE ROBINSON
CHAIR	1.10	1.00	Yes (X)	$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$69,378	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$42,522	TotReportableCompRltdOrgAmt
Total Other Compensation	$2,799	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MANDI LLOYD DBA BLISSFUL HOME CARE	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	643 E LAKE ST STE 3	AddressLine1Txt
City	HARBOR SPRINGS	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	49740	ZIPCd

Field	Value	IRS element (for citing)
Services	AGENCY CARE STAFF FOR BIRCHES	ServicesDesc
Compensation	$182,674	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Related Organizations	$3,639	RelatedOrganizationsAmt
Total Contributions	$3,639	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
BIRCHES REVENUE	623000	$1,936,776	$1,936,776
ASSN FEES/SERVICE INCO	623000	$334,164	$334,164
RENTAL INCOME	623000	$241,871	$241,871
MEAL REVENUE	623000	$183,267	$183,267
ASSISTED LIVING INCOME	623000	$80,570	$80,570

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$121,879	TotalRevenueColumnAmt
Related Or Exempt Func Income	$121,879	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,898,527	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$40	TotalRevenueColumnAmt
Exclusion	$40	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$2,250	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	$2,250	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,250	TotalRevenueColumnAmt
Exclusion	$2,250	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
COMMISSION ON RESALE	900099	$63,700	$63,700
LEASE MGT ADMIN FEE	900099	$61,696	$61,696
MISCELLANEOUS INCOME	900099	$23,818	$23,818

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,570	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,570	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$150,784	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,055,240	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,049,311	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$2,290	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$71,113	TotalAmt
Program Services	$67,208	ProgramServicesAmt
Management And General	$3,905	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,084,175	TotalAmt
Program Services	$1,024,644	ProgramServicesAmt
Management And General	$59,531	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$7,049	TotalAmt
Program Services	$6,662	ProgramServicesAmt
Management And General	$387	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$64,139	TotalAmt
Program Services	$60,617	ProgramServicesAmt
Management And General	$3,522	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$81,736	TotalAmt
Program Services	$77,248	ProgramServicesAmt
Management And General	$4,488	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$150,780	TotalAmt
Management And General	$150,780	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$6,609	TotalAmt
Management And General	$6,609	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$6,000	TotalAmt
Management And General	$6,000	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$270,812	TotalAmt
Program Services	$270,812	ProgramServicesAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$56,030	TotalAmt
Management And General	$56,030	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$72,129	TotalAmt
Program Services	$51,168	ProgramServicesAmt
Management And General	$20,961	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$225,614	TotalAmt
Program Services	$216,053	ProgramServicesAmt
Management And General	$9,561	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$5,389	TotalAmt
Management And General	$5,389	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$41,236	TotalAmt
Management And General	$41,236	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$97,548	TotalAmt
Program Services	$97,548	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$24,480	TotalAmt
Program Services	$24,480	ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Management And GeneralManagementAndGeneralAmt	Program ServicesProgramServicesAmt
ASSOCIATION DUES	$638,738	$638,738
FOOD COSTS	$138,013		$138,013
REPAIRS AND MAINTENANCE	$75,119		$75,119

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,116,709	TotalAmt
Program Services	$2,109,572	ProgramServicesAmt
Management And General	$1,007,137	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$100,799	BOYAmt
EOY	$172,489	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$77,427	BOYAmt
EOY	$64,834	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$134,672	BOYAmt
EOY	$153,308	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$2,358,988	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,588,985	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$829,890	BOYAmt
EOY	$770,003	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$17,340	BOYAmt
EOY	$19,091	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,160,128	BOYAmt
EOY	$1,179,725	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$87,393	BOYAmt
EOY	$196,119	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$706,797	BOYAmt
EOY	$672,607	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$7,220	BOYAmt
EOY	$13,750	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$801,410	BOYAmt
EOY	$882,476	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	$358,718	BOYAmt
EOY	$297,249	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$358,718	BOYAmt
EOY	$297,249	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,160,128	BOYAmt
EOY	$1,179,725	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$61,469	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (1)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	0	FSAuditedInd
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,281	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$725	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$14,800	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$52,033	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,639	CurrentTaxYearAmt
Total	$75,478	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$935,553	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,124,520	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,290,894	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,291,865	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,898,527	CurrentTaxYearAmt
Total	$8,541,359	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$939,834	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,125,245	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,305,694	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,343,898	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,902,166	CurrentTaxYearAmt
Total	$8,616,837	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	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)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$8,616,837	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$30	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$30	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$34	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$67	CurrentTaxYearMinus1YearAmt
Current Tax Year	$40	CurrentTaxYearAmt
Total	$201	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$30	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$30	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$34	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$67	CurrentTaxYearMinus1YearAmt
Current Tax Year	$40	CurrentTaxYearAmt
Total	$201	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$445,231	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$267,180	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$88,699	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$148,354	CurrentTaxYearMinus1YearAmt
Current Tax Year	$150,784	CurrentTaxYearAmt
Total	$1,100,248	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,385,095	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,392,455	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,394,427	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,492,319	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,052,990	CurrentTaxYearAmt
Total	$9,717,286	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.88680	PublicSupportCY509Pct
Public Support PY509	1.00000	PublicSupportPY509Pct
Investment Income CY	0.00000	InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:	FormAndLineReferenceDesc
Explanation	COMMISSION ON RESALE - 2020 AMOUNT: $ 138,600. 2021 AMOUNT: $ 162,817. 2022 AMOUNT: $ 23,851. 2023 AMOUNT: $ 63,000. 2024 AMOUNT: $ 63,700. ADMIN FEE FOR LEASE MANAGEMENT - 2020 AMOUNT: $ 28,408. 2021 AMOUNT: $ 33,417. 2022 AMOUNT: $ 24,373. 2023 AMOUNT: $ 69,379. 2024 AMOUNT: $ 61,696. MISCELLANEOUS INCOME - 2020 AMOUNT: $ 15,223. 2021 AMOUNT: $ 70,106. 2022 AMOUNT: $ 39,394. 2023 AMOUNT: $ 14,415. 2024 AMOUNT: $ 23,818. SPECIAL EVENT INCOME - 2021 AMOUNT: $ 840. 2022 AMOUNT: $ 1,081. 2023 AMOUNT: $ 1,560. 2024 AMOUNT: $ 1,570. TRANSFER FROM PVM - 2020 AMOUNT: $ 263,000.	ExplanationTxt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$139,000	OtherCostOrOtherBasisAmt
Book Value	$139,000	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,494,423	OtherCostOrOtherBasisAmt
Depreciation	$952,691	DepreciationAmt
Book Value	$541,732	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$536,723	OtherCostOrOtherBasisAmt
Depreciation	$454,512	DepreciationAmt
Book Value	$82,211	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$188,842	OtherCostOrOtherBasisAmt
Depreciation	$181,782	DepreciationAmt
Book Value	$7,060	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$770,003	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	RESIDENT SECURITY DEPOSITS	Desc
Amt	$13,750	Amt

Field	Value	IRS element (for citing)
Total Liability	$13,750	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	IN THE PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE, AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS. FEDERAL, STATE, AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (11 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	THE ORGANIZATION CONTRACTS WITH PRESBYTERIAN VILLAGES OF MICHIGAN FOR MANAGEMENT SERVICES.
FORM 990, PART VI, SECTION A, LINE 6	PRESBYTERIAN VILLAGES OF MICHIGAN IS THE SOLE MEMBER OF THE CORPORATION.
FORM 990, PART VI, SECTION A, LINE 7A	PRESBYTERIAN VILLAGES OF MICHIGAN IS THE SOLE MEMBER OF THE CORPORATION AND APPOINTS THE MEMBERS OF THE BOARD.
FORM 990, PART VI, SECTION A, LINE 7B	PRESBYTERIAN VILLAGES OF MICHIGAN IS THE SOLE MEMBER AND MANAGEMENT COMPANY OF THE CORPORATION.
FORM 990, PART VI, SECTION B, LINE 11B	AFTER THE FORM 990 IS PREPARED BY THE CPA FIRM, AN OFFICER REVIEWS THE RETURN FOR ACCURACY. ONCE ANY QUESTIONS ARE ADDRESSED, THE FORM 990 IS PROVIDED TO THE BOARD AT A MEETING PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12	PRESBYTERIAN VILLAGES OF MICHIGAN ANNUALLY DISTRIBUTES CONFLICT OF INTEREST FORMS TO ALL BOARD MEMBERS AND SENIOR STAFF. FORMS ARE RETURNED TO THE PVM OFFICES. THIS ORGANIZATION DOES NOT HAVE ITS OWN CONFLICT OF INTEREST POLICY, BUT USES THE CONFLICT OF INTEREST POLICY OF PRESBYTERIAN VILLAGES OF MICHIGAN.
FORM 990, PART VI, SECTION B, LINE 15	A BIANNUAL SALARY STUDY IS CONDUCTED BY AN INDEPENDENT COMPENSATION ANALYST WHO REPORTS TO THE PVM SR VP OF HR AND TO THE PVM HUMAN RESOURCES COMMITTEE OF THE BOARD. WAGE RATES ARE STUDIED FOR ALL EMPLOYEE POSITIONS.
FORM 990, PART VI, SECTION C, LINE 18	GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. ANNUAL AUDITS AND FORM 990 ARE AVAILABLE AT WWW.PVM.ORG.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION HAS NOT YET ESTABLISHED A PROCESS FOR PUBLICLY DISCLOSING ITS GOVERNING DOCUMENTS OR CONFLICT OF INTEREST POLICY. SUCH ITEMS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. ANNUAL AUDITS AND FORM 990 ARE AVAILABLE AT WWW.PVM.ORG.
FORM 990, PART VI, SECTION B, LINE 13:	THE ORGANIZATION DOES NOT HAVE ITS OWN WHISTLEBLOWER POLICY. IT RELIES ON THE POLICY OF PVM, ITS MANAGEMENT COMPANY.
FORM 990, PART VI, SECTION B, LINE 14:	THE ORGANIZATION DOES NOT HAVE ITS OWN DOCUMENT RETENTION/DESTRUCTION POLICY. IT RELIES ON THE POLICY OF PVM, ITS MANAGEMENT COMPANY.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Controlled OrganizationControlledOrganizationInd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt
HARBOR AREA HOUSING
311 W MAIN	HARBOR SPRINGS	MI	49740	382088325	SENIOR HOUSING	MI	501(C)(3)	LINE 10	0
HILLSIDE APARTMENTS PHASE II
311 W MAIN	HARBOR SPRINGS	MI	49740	383276170	SENIOR HOUSING	MI	501(C)(3)	LINE 10	0
PRESBYTERIAN VILLAGES OF MI
26200 LAHSER RD SUITE 300	SOUTHFIELD	MI	48033	381387145	MANAGEMENT COMPANY	MI	501(C)(3)	LINE 10	0
PRESBYTERIAN VILLAGES OF MICHIGAN FOUNDATION
26200 LAHSER RD SUITE 300	SOUTHFIELD	MI	48033	202559884	FOUNDATION	MI	501(C)(3)	LINE 12A, I	Yes (1)	PRESBYTERIAN VILLAGES OF MI

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	HILLSIDE LDHA	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	26200 LAHSER SUITE 300	AddressLine1Txt
City	SOUTHFIELD	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48033	ZIPCd

Field	Value	IRS element (for citing)
EIN	471957866	EIN
Primary Activities	REAL ESTATE	PrimaryActivitiesTxt
Legal Domicile State	MI	LegalDomicileStateCd
Predominant Income Type	RELATED	PredominantIncomeTypeTxt
Share Of EOY Assets	$3,453,822	ShareOfEOYAssetsAmt
Disproportionate Allocations	0	DisproportionateAllocationsInd
General Or Managing Partner	0	GeneralOrManagingPartnerInd
Ownership	0.00010	OwnershipPct

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	Yes (1)	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
PRESBYTERIAN VILLAGES OF MI
M	$150,780	CASH
PRESBYTERIAN VILLAGES OF MI
P	$628,738	CASH