COLORADO SENIOR RESIDENCES INC: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: COLORADO SENIOR RESIDENCES INC (EIN 27-1953892)
Tax period: 2017-01-01 to 2017-12-31
Filed: 2018-10-04
IRS object ID: 201812779349300316
Schema version: 2017v2.3
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 K
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2018-10-04T09:07:36-05:00	ReturnTs
Tax Period End	2017-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	461497033	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	EKS&H LLLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	8181 E TUFTS AVENUE SUITE 600	AddressLine1Txt
City	DENVER	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	802372579	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2017-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	271953892	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	COLORADO SENIOR RESIDENCES INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	COLO	BusinessNameControlTxt
Phone	9708798855	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2855 OWL HOOT TRAIL	AddressLine1Txt
City	STEAMBOAT SPRINGS	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80487	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	CHARLES PARSONS	PersonNm
Person Title	CHAIRMAN	PersonTitleTxt
Phone	9708798855	PhoneNum
Signature	2018-09-17	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DORI J EGGETT	PreparerPersonNm
PTIN	P00645252	PTIN
Phone	3037409400	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	208.42.238.142	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2018-10-04	IPDt
IP Tm	09:04:52	IPTm
IP Timezone	MD	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	C038BB18E12FD8461CEE2CCF1B4EB0E681B4B3A7	AtSubmissionCreationDeviceId
At Submission Filing Device Id	BBC6FF48F749624228983DC5C77016F783C914CC	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2018-06-14 16:35:46Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	CASEY'S POND SENIOR LIVING	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	CHARLES PARSONS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2855 OWL HOOT TRAIL	AddressLine1Txt
City	STEAMBOAT SPRINGS	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80487	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$11,080,093	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.CASEYSPOND.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2010	FormationYr
Legal Domicile State	CO	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE HOUSING, HEALTHCARE, & OTHER SERVICES TO SENIOR CITIZENS THROUGH A RETIREMENT FACILITY.	ActivityOrMissionDesc
Voting Members Governing Body	14	VotingMembersGoverningBodyCnt
Voting Members Independent	14	VotingMembersIndependentCnt
Total Employee	227	TotalEmployeeCnt
Total Volunteers	40	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,762	PYContributionsGrantsAmt
CY Contributions Grants	$1,983	CYContributionsGrantsAmt
PY Program Service Revenue	$10,054,017	PYProgramServiceRevenueAmt
CY Program Service Revenue	$10,985,854	CYProgramServiceRevenueAmt
PY Investment Income	$30,027	PYInvestmentIncomeAmt
CY Investment Income	$20,392	CYInvestmentIncomeAmt
PY Other Revenue	$68,370	PYOtherRevenueAmt
CY Other Revenue	$71,864	CYOtherRevenueAmt
PY Total Revenue	$10,154,176	PYTotalRevenueAmt
CY Total Revenue	$11,080,093	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	$7,029,152	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$6,945,185	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$7,996,938	PYOtherExpensesAmt
CY Other Expenses	$8,068,167	CYOtherExpensesAmt
PY Total Expenses	$15,026,090	PYTotalExpensesAmt
CY Total Expenses	$15,013,352	CYTotalExpensesAmt
PY Revenues Less Expenses	-$4,871,914	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$3,933,259	CYRevenuesLessExpensesAmt
Total Assets BOY	$43,051,806	TotalAssetsBOYAmt
Total Assets EOY	$42,325,457	TotalAssetsEOYAmt
Total Liabilities BOY	$53,308,340	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$56,515,250	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$10,256,534	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$14,189,793	NetAssetsOrFundBalancesEOYAmt
Mission	TO BE VIEWED AS A LEADER IN THE SENIOR LIVING CONTINUUM OF SERVICES WITH WARM AND INVITING RESIDENCES, DEDICATED AND VISIONARY LEADERSHIP, PROFESSIONAL MANAGEMENT AND AN ENGAGED STAFF WHO ARE COMMITTED TO AN ENVIRONMENT OF GROWTH AND INDEPENDENCE.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$12,764,298	ExpenseAmt
Revenue	$10,985,854	RevenueAmt
Desc	CASEY'S POND WAS FORMED TO DEVELOP, OWN, AND OPERATE A SENIOR LIVING AND LONG-TERM CARE COMMUNITY IN STEAMBOAT SPRINGS, COLORADO. CASEY'S POND CONSISTS OF APPROXIMATELY 66 SKILLED NURSING BEDS; 53 ASSISTED LIVING UNITS; 15 MEMORY CARE UNITS; 22 INDEPENDENT LIVING UNITS; AND RELATED COMMON AREAS, AMENITIES, AND OTHER IMPROVEMENTS ALL HOUSED WITHIN ONE BUILDING.	Desc
Total Program Service Expenses	$12,764,298	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
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (1)	TaxExemptBondsInd
Invest Tax Exempt Bonds	0	InvestTaxExemptBondsInd
Escrow Account	0	EscrowAccountInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
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	0	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	24	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	227	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
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	14	GoverningBodyVotingMembersCnt
Independent Voting Member	14	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	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	DEBBIE WILLIAMS	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	9708798855	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2855 OWL HOOT TRAIL	AddressLine1Txt
City	STEAMBOAT SPRINGS	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80487	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
CHARLES PARSONS
CHAIRMAN	1.00	Yes (X)	Yes (X)	$0	$0	$0
KARL GILLS
SECRETARY/TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
MARILYN MCCAULLEY
VICE-CHAIRMAN	1.00	Yes (X)	Yes (X)	$0	$0	$0
BRIAN HARRINGTON MD
DIRECTOR	1.00	Yes (X)		$0	$0	$0
CONNIE BRINKMAN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
KAREN BOMBERG
DIRECTOR	1.00	Yes (X)		$0	$0	$0
LOUI ANTONUCCI
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MARY JENKINS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
PJ WHARTON
DIRECTOR	1.00	Yes (X)		$0	$0	$0
RENEE GILBERTSON
DIRECTOR	1.00	Yes (X)		$0	$0	$0
RALPH WALTON
DIRECTOR	1.00	Yes (X)		$0	$0	$0
TRISH O'CONNELL
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MIKE LOMAS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
BJ HEUBERGER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
BRAD BOATRIGHT
EXECUTIVE DIRECTOR	40.00		Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	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 (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
UNIDINE
PO BOX 360639	PITTSBURGH	PA	152516639	CULINARY SERVICES	$1,629,502
CAPPELLA LIVING SOLUTIONS
7000 E BELLEVIEW AVE STE 150	GREENWOOD VILLAGE	CO	80111	SENIOR MANAGEMENT	$755,034
INFINITY
25117 SW PARKWAY STE D	WILSONVILLE	OR	97070	THERAPY	$416,493
MORRISON
PO BOX 102289	ATLANTA	GA	303682289	CULINARY SERVICES	$240,238

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	4	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$1,983	AllOtherContributionsAmt
Total Contributions	$1,983	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	RESIDENT/PATIENT SERV.	Desc
Business	623000	BusinessCd
Total Revenue Column	$10,985,854	TotalRevenueColumnAmt
Related Or Exempt Func Income	$10,985,854	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$10,985,854	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$8,826	TotalRevenueColumnAmt
Exclusion	$8,826	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$11,566	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	$11,566	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$11,566	TotalRevenueColumnAmt
Exclusion	$11,566	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MOVE-IN FEE & LEASE	532000	$44,500	$44,500
TRANSPORT, MEALS & MIS	999999	$27,364	$27,364

Field	Value	IRS element (for citing)
Other Revenue Total	$71,864	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$11,080,093	TotalRevenueColumnAmt
Related Or Exempt Func Income	$11,057,718	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$20,392	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$5,908,831	TotalAmt
Program Services	$5,303,288	ProgramServicesAmt
Management And General	$605,543	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$701,217	TotalAmt
Program Services	$607,983	ProgramServicesAmt
Management And General	$93,234	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$335,137	TotalAmt
Program Services	$303,929	ProgramServicesAmt
Management And General	$31,208	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$552,542	TotalAmt
Management And General	$552,542	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$17,863	TotalAmt
Management And General	$17,863	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$59,295	TotalAmt
Management And General	$59,295	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$611,358	TotalAmt
Program Services	$582,640	ProgramServicesAmt
Management And General	$28,718	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$225,735	TotalAmt
Management And General	$225,735	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$67,047	TotalAmt
Program Services	$30,701	ProgramServicesAmt
Management And General	$36,346	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$61,232	TotalAmt
Program Services	$4,900	ProgramServicesAmt
Management And General	$56,332	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$335,217	TotalAmt
Program Services	$335,217	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$6,590	TotalAmt
Program Services	$6,590	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$23,859	TotalAmt
Program Services	$2,001	ProgramServicesAmt
Management And General	$21,858	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$3,284,473	TotalAmt
Program Services	$3,237,664	ProgramServicesAmt
Management And General	$46,809	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,264,660	TotalAmt
Program Services	$1,245,371	ProgramServicesAmt
Management And General	$19,289	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$106,434	TotalAmt
Management And General	$106,434	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
FOOD & BEVERAGE	$617,632	$616,601	$1,031
SUPPLIES	$362,748	$347,833	$14,915
REPAIRS & MAINTENANCE	$123,735	$104,478	$19,257
BAD DEBT EXPENSE	$105,147		$105,147

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$242,600	TotalAmt
Program Services	$35,102	ProgramServicesAmt
Management And General	$207,498	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$15,013,352	TotalAmt
Program Services	$12,764,298	ProgramServicesAmt
Management And General	$2,249,054	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$126,913	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$820,099	BOYAmt
EOY	$975,446	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$498,983	BOYAmt
EOY	$637,098	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$12,462	BOYAmt
EOY	$18,778	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$211,161	BOYAmt
EOY	$20,753	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$42,263,026	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$5,258,644	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$38,188,713	BOYAmt
EOY	$37,004,382	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$3,320,388	BOYAmt
EOY	$3,542,087	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$43,051,806	BOYAmt
EOY	$42,325,457	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$933,286	BOYAmt
EOY	$623,744	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$129,816	BOYAmt
EOY	$183,327	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$42,791,468	BOYAmt
EOY	$42,854,378	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$25,575	BOYAmt
EOY	$18,084	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$3,500,000	BOYAmt
EOY	$3,500,000	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$5,928,195	BOYAmt
EOY	$9,335,717	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$53,308,340	BOYAmt
EOY	$56,515,250	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	-$10,256,534	BOYAmt
EOY	-$14,189,793	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$10,256,534	BOYAmt
EOY	-$14,189,793	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$43,051,806	BOYAmt
EOY	$42,325,457	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$3,933,259	ReconcilationRevenueExpnssAmt
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)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

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

Schedule A IRS990ScheduleA

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

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$245,945	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$7,366	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,170	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,762	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,983	CurrentTaxYearAmt
Total	$258,226	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,455,199	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$9,737,047	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$10,000,615	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$10,122,387	CurrentTaxYearMinus1YearAmt
Current Tax Year	$11,057,718	CurrentTaxYearAmt
Total	$42,372,966	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,701,144	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$9,744,413	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$10,001,785	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$10,124,149	CurrentTaxYearMinus1YearAmt
Current Tax Year	$11,059,701	CurrentTaxYearAmt
Total	$42,631,192	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	$42,631,192	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$34,383	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$80,968	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$56,293	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$30,027	CurrentTaxYearMinus1YearAmt
Current Tax Year	$8,826	CurrentTaxYearAmt
Total	$210,497	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$34,383	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$80,968	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$56,293	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$30,027	CurrentTaxYearMinus1YearAmt
Current Tax Year	$8,826	CurrentTaxYearAmt
Total	$210,497	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,735,527	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$9,825,381	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$10,058,078	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$10,154,176	CurrentTaxYearMinus1YearAmt
Current Tax Year	$11,068,527	CurrentTaxYearAmt
Total	$42,841,689	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.99510	PublicSupportCY509Pct
Public Support PY509	0.99400	PublicSupportPY509Pct
Investment Income CY	0.00490	InvestmentIncomeCYPct
Investment Income PY	0.00600	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,777,121	OtherCostOrOtherBasisAmt
Book Value	$3,777,121	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$33,331,262	OtherCostOrOtherBasisAmt
Depreciation	$3,472,007	DepreciationAmt
Book Value	$29,859,255	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,137,611	OtherCostOrOtherBasisAmt
Depreciation	$365,712	DepreciationAmt
Book Value	$2,771,899	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,703,437	OtherCostOrOtherBasisAmt
Depreciation	$1,355,252	DepreciationAmt
Book Value	$348,185	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$313,595	OtherCostOrOtherBasisAmt
Depreciation	$65,673	DepreciationAmt
Book Value	$247,922	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$37,004,382	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
DEPOSITS	$100,477
ASSETS LIMITED AS TO USE	$3,441,610

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$3,542,087	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)

DescDesc	AmtAmt
DEPOSITS HELD IN ESCROW	$91,876
SECURITY DEPOSITS	$59,000
OTHER LONG TERM LIABILITIES	$693,358
BOND INTEREST PAYABLE	$7,936,316
NOTE INTEREST PAYABLE	$346,367
REFUNDABLE LIFE CARE ENTRY FEES	$208,800

Field	Value	IRS element (for citing)
Total Liability	$9,335,717	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$11,080,093	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$11,080,093	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$11,080,093	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$15,013,352	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$15,013,352	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$15,013,352	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	CASEY'S POND APPLIES A MORE-LIKELY-THAN-NOT MEASUREMENT METHODOLOGY TO REFLECT THE FINANCIAL STATEMENT IMPACT OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. AFTER EVALUATING THE TAX POSITIONS TAKEN, NONE ARE CONSIDERED TO BE UNCERTAIN; THEREFORE, NO AMOUNTS HAVE BEEN RECOGNIZED AS OF DECEMBER 31, 2017 AND 2016. IF INCURRED, INTEREST AND PENALTIES ASSOCIATED WITH TAX POSITIONS ARE RECORDED IN THE PERIOD ASSESSED AS GENERAL AND ADMINISTRATIVE EXPENSE. NO INTEREST OR PENALTIES HAVE BEEN ASSESSED AS OF DECEMBER 31, 2017 AND 2016.	ExplanationTxt

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	COLORADO HEALTH FACILITIES AUTHORITY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Bond Issuer EIN	840752932	BondIssuerEIN
CUSIP	19648AYC3	CUSIPNum
Bond Issued	2012-05-03	BondIssuedDt
Issue Price	$45,110,000	IssuePriceAmt
Purpose	CONSTRUCTION OF FACILITY	PurposeDesc
Defeased	0	DefeasedInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Pool Financing	0	PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Total Proceeds	$43,710,632	TotalProceedsAmt
In Reserve Fund	$3,499,231	InReserveFundAmt
Issuance Costs From Proceeds	$892,257	IssuanceCostsFromProceedsAmt
Capital Expenditures	$39,319,144	CapitalExpendituresAmt
Substantial Completion	2013	SubstantialCompletionYr
Current Refunding	0	CurrentRefundingInd
Advance Refunding	0	AdvanceRefundingInd
Final Allocation Made	Yes (1)	FinalAllocationMadeInd
Adequate Books And Rec Maint	Yes (1)	AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	0	OwningBondFinancedPropertyInd
Any Lease Arrangements	0	AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop	0	MgmtContractBondFincdPropInd
Any Research Agreements	0	AnyResearchAgreementsInd
Bond Iss Meet Prvt Sec Pymt Test	0	BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop	0	ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond Remdtd	Yes (1)	ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	0	Form8038TFiledInd
Rebate Not Due Yet	Yes (1)	RebateNotDueYetInd
Exception To Rebate	0	ExceptionToRebateInd
No Rebate Due	0	NoRebateDueInd
Variable Rate Issue	0	VariableRateIssueInd
Hedge Identified In Bks And Rec	0	HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC	0	GrossProceedsInvestedInGICInd
Gross Proceeds Invested	0	GrossProceedsInvestedInd
Written Proc To Monitor Reqs	Yes (1)	WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Procedures Corrective Action	Yes (1)	ProceduresCorrectiveActionInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	THE ORGANIZATION DELEGATED CONTROL OF THE EXECUTIVE DIRECTOR POSITION TO CAPPELLA LIVING SOLUTIONS. BRAD BOATRIGHT IS THE EXECUTIVE DIRECTOR OF THE ORGANIZATION AND IS AN EMPLOYEE OF CAPPELLA LIVING SOLUTIONS.
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE AND THEN PROVIDED TO THE BOARD MEMBERS PRIOR TO FILING THE RETURN.
FORM 990, PART VI, SECTION B, LINE 12C	EACH RESPONSIBLE PERSON HAS A CONTINUING OBLIGATION TO (I) SCRUTINIZE HIS OR HER INTERESTS, RELATIONSHIPS, POSITIONS OR CIRCUMSTANCES, BOTH DIRECT AND INDIRECT, TO IDENTIFY ANY APPARENT OR ACTUAL CONFLICTS OF INTEREST, AND (II) DISCLOSE THE CONFLICT OF INTEREST AS SOON AS IT IS KNOWN. DISCLOSURE IS REQUIRED ANNUALLY, AND WHENEVER A RESPONSIBLE PERSON BECOMES AWARE OF AN ACTUAL OR APPARENT CONFLICT OF INTEREST THAT HAS NOT PREVIOUSLY BEEN DISCLOSED. IN CASES WHERE A RESPONSIBLE PERSON FEELS A CONFLICT ARISES THAT IS NOT PART OF THE ANNUAL DISCLOSURE, HE/SHE SHALL REPORT THE CIRCUMSTANCE TO THE CHAIR OF THE BOARD. IF A CONFLICT OF INTEREST EXISTS, THE RESPONSIBLE PERSON MUST EXCUSE HIMSELF OR HERSELF FROM DISCUSSION, DELIBERATION AND DEBATE ON THE MATTER.
FORM 990, PART VI, SECTION C, LINE 19	THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VII, SECTION B	THE ORGANIZATION PAID THE EXECUTIVE DIRECTOR THROUGH A MANAGEMENT COMPANY. THE EXECUTIVE DIRECTOR IS AN EMPLOYEE OF CAPPELLA LIVING SOLUTIONS, AN UNRELATED ENTITY. BRAD BOATRIGHT WAS PAID THROUGH CAPPELLA LIVING SOLUTIONS. BRAD'S WAGES WERE $158,488 AND HIS NONTAXABLE BENEFITS WERE $18,999.