BISHOP GADSDEN EPISCOPAL RETIREMENT COMMUNITY: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BISHOP GADSDEN EPISCOPAL RETIREMENT COMMUNITY (EIN 57-0337132)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-10-15
IRS object ID
202542889349302249
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

FieldValueIRS element (for citing)
Return2025-10-15T16:48:00-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN390859910PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BAKER TILLY ADVISORY GROUP LPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11570 FRUITVILLE PIKE SUITE 400AddressLine1Txt
CityLANCASTERCityNm
State AbbreviationPAStateAbbreviationCd
ZIP17601ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN570337132EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BISHOP GADSDEN EPISCOPAL RETIREMENTBusinessNameLine1Txt
Business Name Line2COMMUNITYBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlBISHBusinessNameControlTxt
Phone8434066298PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11 BISHOP GADSDEN WAYAddressLine1Txt
CityCHARLESTONCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29412ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSARAH TIPTONPersonNm
Person TitlePRESIDENT/CEOPersonTitleTxt
Phone8434066298PhoneNum
Signature2025-10-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKERRI N BOGDAPreparerPersonNm
PTINP00760402PTIN
Phone7177404863PhoneNum
Preparation2025-10-15PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSARAH TIPTONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11 BISHOP GADSDEN WAYAddressLine1Txt
CityCHARLESTONCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29412ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$70,640,296GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BISHOPGADSDEN.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1943FormationYr
Legal Domicile StateSCLegalDomicileStateCd
Activity Or MissionOPERATION OF A FAITH-BASED RETIREMENT FACILITY PROVIDING HOUSING AND HEALTH CARE SERVICESActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee878TotalEmployeeCnt
Total Volunteers40TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,692,682PYContributionsGrantsAmt
CY Contributions Grants$2,733,805CYContributionsGrantsAmt
PY Program Service Revenue$56,698,800PYProgramServiceRevenueAmt
CY Program Service Revenue$63,431,868CYProgramServiceRevenueAmt
PY Investment Income$2,539,402PYInvestmentIncomeAmt
CY Investment Income$3,498,036CYInvestmentIncomeAmt
PY Other Revenue$2,286,086PYOtherRevenueAmt
CY Other Revenue$408,117CYOtherRevenueAmt
PY Total Revenue$63,216,970PYTotalRevenueAmt
CY Total Revenue$70,071,826CYTotalRevenueAmt
PY Grants And Similar Paid$785,082PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$892,071CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$32,719,879PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$35,508,699CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$423,443CYTotalFundraisingExpenseAmt
PY Other Expenses$33,667,414PYOtherExpensesAmt
CY Other Expenses$35,443,843CYOtherExpensesAmt
PY Total Expenses$67,172,375PYTotalExpensesAmt
CY Total Expenses$71,844,613CYTotalExpensesAmt
PY Revenues Less Expenses-$3,955,405PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$1,772,787CYRevenuesLessExpensesAmt
Total Assets BOY$309,485,590TotalAssetsBOYAmt
Total Assets EOY$337,102,076TotalAssetsEOYAmt
Total Liabilities BOY$252,260,121TotalLiabilitiesBOYAmt
Total Liabilities EOY$277,967,681TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$57,225,469NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$59,134,395NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionBISHOP GADSDEN, A LIFE CARE RETIREMENT COMMUNITY, EMBRACES GOD'S CALL TO MINISTRY. WE AFFIRM POSITIVE LIVING FOR ALL WHO LIVE AND WORK HERE. WE SERVE WITH INTEGRITY. WE EXERCISE WISE STEWARDSHIP. WE REACH OUT WITH A GENEROUS SPIRIT.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$59,860,421ExpenseAmt
Revenue$63,431,868RevenueAmt
DescFOUNDED BY THE FOURTH EPISCOPAL BISHOP OF SOUTH CAROLINA IN 1850, BISHOP GADSDEN EPISCOPAL RETIREMENT COMMUNITY UPHOLDS THE TRADITION OF FAITH-BASED, NOT-FOR-PROFIT ORGANIZATIONS DEDICATED TO THE WELL-BEING OF THOSE PERSONS WHO, BECAUSE OF AGE, PERSONAL CONDITIONS, HEALTH AND THEIR EXPRESS DESIRE, CHOOSE TO RESIDE IN A RETIREMENT COMMUNITY. BISHOP GADSDEN IS A MISSION-DRIVEN, ORGANIZATION WHICH HAS A LONG-TERM OBLIGATION TO ITS RESIDENTS AND IS COMMITTED TO REMOVING FINANCIAL BARRIERS TO RESIDENCY. ITS ROOTS IN THE GREATER CHARLESTON COMMUNITY SPAN OVER 174 YEARS AND, THROUGH THE YEARS, IT HAS RESPONDED TO SPECIFIC NEEDS OF THE GREATER COMMUNITY. IT HAS LONG BEEN OPEN TO ALL MEN AND WOMEN WITHOUT REGARD TO RACE, CREED, RELIGION, SEXUAL PREFERENCE, OR NATIONAL ORIGIN.RETIREMENT COMMUNITY: BISHOP GADSDEN SERVES APPROXIMATELY 500 SENIOR ADULTS, 62 YEARS OF AGE AND OLDER, RESIDING IN FOUR LEVELS OF CARE: INDEPENDENT COMMUNITY (283 UNITS), ASSISTED LIVING (79 UNITS), MEMORY SUPPORT (32 BEDS), AND SKILLED NURSING CARE (100 BEDS). BISHOP GADSDEN OPERATES TO MEET THE PRIMARY NEEDS OF SENIORS BY PROVIDING (1) RESIDENTIAL FACILITIES DESIGNED TO MEET PHYSICAL, EMOTIONAL, RECREATIONAL, SOCIAL, RELIGIOUS, AND SIMILAR NEEDS OF THE ELDERLY, (2) ACCESS TO HEALTH CARE SERVICES AS NEEDED, (3) ASSURANCE THAT THE ORGANIZATION IS RUN IN A FISCALLY RESPONSIBLE MANNER, AND (4) THE COMMITMENT OF FINANCIAL SECURITY TO ANY RESIDENT WHO RUNS OUT OF MONEY THROUGH NO FAULT OF HIS/HER OWN.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$467,071ExpenseAmt
Grant$467,071GrantAmt
Revenue$0RevenueAmt
DescCHARITABLE GIVING AND GENEROUS SPIRIT PROGRAMS: THROUGHOUT BISHOP GADSDEN'S HISTORY, A COMMITMENT TO GIVING HAS BEEN ON THE FOREFRONT RESULTING IN MORE $14.5 MILLION IN CHARITABLE CARE AND GIFTS BEING RAISED FOR CHARITABLE CARE WITHIN THE COMMUNITY AND DISTRIBUTED TO OTHER NON-PROFIT ORGANIZATIONS IN OUR LOCAL COMMUNITY.THE CHARITABLE MISSION COMMITTEE'S NONPROFIT SELECTION CHAIR AND FELLOW RESIDENTS SELECT A SMALL GROUP (5 TO 7) OF NONPROFITS FROM A LIST OF AROUND 30 NONPROFIT GRANT APPLICATIONS TO SUPPORT EACH YEAR. LED BY RESIDENTS, WITH ASSISTANCE FROM TEAM MEMBERS OF THE CHARITABLE GIVING OFFICE, THE CHARITABLE MISSION COMMITTEE SETS A FUNDRAISING GOAL. IN 2024, THIS IMPORTANT COMMITTEE DISBURSED $342,000 IN CASH. THESE FUNDS WERE ALLOCATED AS FOLLOWS: BARRIER ISLANDS FREE MEDICAL CLINIC - $100,000; DEE NORTON CHILD ADVOCACY CENTER - $75,000; JAMES ISLAND OUTREACH - $95,000; LOWCOUNTRY VETERANS HOME - $60,000; RESPITE CARE CHARLESTON - $3,000; COASTAL CRISIS CHAPLAINCY - $9,000. ADDITIONALLY, $13,500 IN IN-KIND ITEMS, PLUS 5000 TOYS FOR HABITAT FOR HUMANITY AND TOYS FOR TOTS WERE DONATED. IN ADDITION TO CHARITABLE CAUSES THAT SUPPORT OUTSIDE ORGANIZATIONS, RESIDENTS AND STAFF CONTRIBUTE TO THE STRONGHEART EMPLOYEE EDUCATION SCHOLARSHIP, WITH $130,219 BEING DISTRIBUTED TO EMPLOYEES FOR EDUCATION PURPOSES AND EDUCATION DEBT ELIMINATION, AS WELL AS THE EMPLOYEE ASSISTANCE FUND, WHICH GAVE LOANS AND GRANTS IN THE NET AMOUNT OF $58,069. IN ADDITION, THE EMPLOYEE ASSISTANCE FUND PROVIDED 81 CARDS AND 8100 IN BACK-TO-SCHOOL FUNDS FOR ELIGIBLE EMPLOYEES.RESIDENTS AND STAFF CONTRIBUTE MORE THAN 4,600 VOLUNTEER HOURS TO LOCAL AND NATIONAL CHARITABLE ORGANIZATIONS, AN INVESTMENT OF $144,007. ADDITIONALLY, BISHOP GADSDEN'S CULINARY DEPARTMENT DONATED 22,192 POUNDS OF FOOD, EQUALING A GIFT OF $33,288, AND 18,494 MEALS. EXECUTIVE STAFF ALSO SIT ON COMMUNITY BOARDS SUCH AS ROPER ST. FRANCIS, VANTAGE POINT FOUNDATION, LOWCOUNTRY ASSOCIATION OF FUNDRAISING PROFESSIONALS, SC/NC PLANNED GIVING CONFERENCE, SEA ISLAND HABITAT FOR HUMANITY, LEADINGAGE SC AND WE ARE SHARING HOPE.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$425,000ExpenseAmt
Grant$425,000GrantAmt
Revenue$0RevenueAmt
DescRESIDENT ASSISTANCE PROGRAM: BISHOP CHRISTOPHER GADSDEN FOUNDED THE HOME FOR ORPHANS AND WIDOWS IN 1850 TO ASSIST THOSE IN NEED. HIS VISION FOR A CARING COMMUNITY IS THE HEART AND SOUL OF THE ORGANIZATION NOW CALLED BISHOP GADSDEN. AT THE CORE OF BISHOP GADSDEN IS THE BELIEF AND EXECUTION OF THE CHARITABLE MISSION.SINCE 1995, BISHOP GADSDEN'S RESIDENT ASSISTANCE FUND HAS DONATED NEARLY $6 MILLION IN CHARITABLE CARE TO RESIDENTS FACING FINANCIAL DIFFICULTIES. THE RESIDENT ASSISTANCE FUND ALLEVIATES ANY ANXIETIES RESIDENTS AND THEIR FAMILIES HAVE BY ASSURING THEM THAT THEY WILL CONTINUE TO RECEIVE THE CARE THEY NEED REGARDLESS OF WHETHER THEY CAN PAY. THROUGH THE CONTINUED EFFORTS OF BISHOP GADSDEN RESIDENTS, FAMILIES, STAFF, AND OTHER ORGANIZATIONS, THE RESIDENT ASSISTANCE FUND CONTINUES TO BE A HIGH PRIORITY. THIS IMPERATIVE FUND ALLOWS BISHOP GADSDEN TO ASSIST RESIDENTS AND FUTURE RESIDENTS WHO, BY NO FAULT OF THEIR OWN, CAN NO LONGER AFFORD THEIR CONTINUED CARE, WHILE ALSO SUPPORTING OUTSIDE CHARITABLE ORGANIZATIONS. ALL RESIDENTS WHO ARE RECEIVING FINANCIAL SUPPORT OR ASSISTANCE ARE BETWEEN THE AGES OF 73-98. THEY COME FROM THE GREATER CHARLESTON AREA, ARE BOTH MALE AND FEMALE, AND ACROSS ALL SOCIOECONOMIC LINES. BISHOP GADSDEN WILL CONTINUE TO EXTEND ASSISTANCE TO RESIDENTS, ACTING ON THE FIRM BELIEF THAT REMOVING ECONOMIC BARRIERS TO RESIDENCY IS PART OF ITS MISSION.IN 2024, APPROXIMATELY $425,000 WAS DISTRIBUTED IN FINANCIAL ASSISTANCE.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$60,752,492TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt BondsYes (1)TaxExemptBondsInd
Invest Tax Exempt Bonds0InvestTaxExemptBondsInd
Escrow Account0EscrowAccountInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art ContributionYes (1)DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document137IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee878EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldSCStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonLYNNE KERRISON EVPCFOPersonNm
Phone8437623300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11 BISHOP GADSDEN WAYAddressLine1Txt
CityCHARLESTONCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29412ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (24 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
MELINDA LUCKA KELLEY ESQUIRE
CHAIR1.000.00Yes (X)Yes (X)$0$0$0
BRIAN HUSSAIN
SECRETARY/TREASURER1.502.50Yes (X)Yes (X)$0$0$0
DR PATRICK J KELLY MD
VICE CHAIR1.502.50Yes (X)Yes (X)$0$0$0
DR DAVID ADAMS MD
BOARD MEMBER1.001.00Yes (X)$0$0$0
ROBERT BALDWIN
BOARD MEMBER1.001.00Yes (X)$0$0$0
HEYWARD CARTER JR ESQ
BOARD MEMBER1.001.00Yes (X)$0$0$0
JOANNE M HILL
BOARD MEMBER1.002.50Yes (X)$0$0$0
KATHERINE ROBINSON
BOARD MEMBER1.001.00Yes (X)$0$0$0
REV GREGORY SMITH
BOARD MEMBER1.001.00Yes (X)$0$0$0
GREG JONES
BOARD MEMBER1.001.00Yes (X)$0$0$0
RT REV RUTH WOODLIFF-STANLEY
BOARD MEMBER1.001.00Yes (X)$0$0$0
ROBERT VINGI
BOARD MEMBER1.002.50Yes (X)$0$0$0
SARAH E H TIPTON
CEO/PRESIDENT40.0015.00Yes (X)$418,070$0$77,401
LYNNE L KERRISON
EVP/CFO40.0015.00Yes (X)$383,641$0$53,799
AARON D ROOP
SR. VP40.0010.00$272,681$0$39,126Yes (X)
JONNA COOK
VP OF HEALTH SERVICES50.000.00$215,494$0$40,448Yes (X)
JAMES A EPPER
VP OF CULINARY SERVICES50.000.00$167,877$0$26,163Yes (X)
DANIEL F LARRABEE
VP FACILITY OPERATIONS50.000.00$184,443$0$5,557Yes (X)
THEODORE LU
VP OF HUMAN RESOURCES50.000.00$206,992$0$26,777Yes (X)
KIMBERLY BORTS
VP MISSION & COMM40.0010.00$193,138$0$20,531Yes (X)
KATHERINE JAYNE
VP OF COMMUNITY LIFE & COMPLIANCE50.000.00$154,020$0$22,704Yes (X)
RYAN BENTLEY
ASST DIR/EXEC CHEF CULINARY50.000.00$142,587$0$21,015Yes (X)
EVAN ROBERTS
DIRECTOR, CLINICAL EXCELLENCE50.000.00$129,796$0$27,147Yes (X)
RUTH EVANS
MEDICARE ANALYTICS MANAGER50.000.00$143,117$0$17,419Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$2,611,856TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$378,087TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K23IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
S K BURT CONSTRUCTION LLC
201 BAYBERRY RUNSUMMERVILLESC29485CONSTRUCTION SERVICES$2,503,109
TURF TECHS LLC
127 HAMPTON HALL LNMONCKS CORNERSC29461LANDSCAPING SERVICES$1,047,066
SAMET CORPORATION
4285 SPRUILL AVECHARLESTONSC29405CONSTRUCTION SERVICES$745,201
RLPS ARCHITECTS
250 VALLEYBROOK DRLANCASTERPA17601ARCHITECTS$570,516
KARE TECHNOLOGIES LLC
PO BOX 4738HOUSTONTX772104738STAFFING SERVICES$450,705
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K14CntrctRcvdGreaterThan100KCnt
All Other Contributions$2,733,805AllOtherContributionsAmt
Noncash Contributions$125,866NoncashContributionsAmt
Total Contributions$2,733,805TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescRESIDENT REVENUEDesc
Business623000BusinessCd
Total Revenue Column$63,431,868TotalRevenueColumnAmt
Related Or Exempt Func Income$63,431,868RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$63,431,868TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,823,583TotalRevenueColumnAmt
Exclusion$2,823,583ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$15,148RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$15,148RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,116,517SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$437,287SecuritiesAmt
Other$4,777OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$679,230SecuritiesAmt
Other-$4,777OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$674,453TotalRevenueColumnAmt
Exclusion$674,453ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$85,244GrossSalesOfInventoryAmt
Cost Of Goods Sold$111,258CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column-$26,014TotalRevenueColumnAmt
Exclusion-$26,014ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
SCDOR TAX REFUND900099$174,677$174,677
BUILDING SERVICES900099$85,073$85,073
ADMINISTRATIVE FEES900099$83,521$83,521

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$90,860TotalRevenueColumnAmt
Exclusion$90,860ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$434,131OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$70,071,826TotalRevenueColumnAmt
Related Or Exempt Func Income$63,431,868RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$3,906,153ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$330,000TotalAmt
Program Services$330,000ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$562,071TotalAmt
Program Services$562,071ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$2,118,467TotalAmt
Program Services$1,824,037ProgramServicesAmt
Management And General$277,266ManagementAndGeneralAmt
Fundraising$17,164FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$27,288,474TotalAmt
Program Services$23,504,059ProgramServicesAmt
Management And General$3,563,321ManagementAndGeneralAmt
Fundraising$221,094FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$682,438TotalAmt
Program Services$570,965ProgramServicesAmt
Management And General$110,173ManagementAndGeneralAmt
Fundraising$1,300FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$3,349,219TotalAmt
Program Services$2,743,579ProgramServicesAmt
Management And General$584,443ManagementAndGeneralAmt
Fundraising$21,197FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$2,070,101TotalAmt
Program Services$1,797,538ProgramServicesAmt
Management And General$250,388ManagementAndGeneralAmt
Fundraising$22,175FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$27,130TotalAmt
Management And General$27,130ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$47,150TotalAmt
Management And General$47,150ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$2,628TotalAmt
Management And General$2,628ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$152,867TotalAmt
Management And General$152,867ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,830,398TotalAmt
Program Services$1,276,190ProgramServicesAmt
Management And General$547,508ManagementAndGeneralAmt
Fundraising$6,700FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$306,042TotalAmt
Program Services$229,072ProgramServicesAmt
Management And General$72,025ManagementAndGeneralAmt
Fundraising$4,945FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,028,202TotalAmt
Program Services$2,490,267ProgramServicesAmt
Management And General$460,589ManagementAndGeneralAmt
Fundraising$77,346FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$949,721TotalAmt
Program Services$18,789ProgramServicesAmt
Management And General$930,932ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$4,803,886TotalAmt
Program Services$4,797,891ProgramServicesAmt
Management And General$5,995ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$156,142TotalAmt
Program Services$115,529ProgramServicesAmt
Management And General$36,560ManagementAndGeneralAmt
Fundraising$4,053FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$4,358,469TotalAmt
Program Services$4,358,469ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$11,206,726TotalAmt
Program Services$11,206,726ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,160,554TotalAmt
Program Services$1,647ProgramServicesAmt
Management And General$3,158,907ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
FOOD & BEVERAGE$3,816,095$3,754,215$51,926$9,954
MEDICAL EXPENSES$773,238$773,238
EMPLOYEE EXPENSES$182,871$78,739$95,854$8,278
RESIDENT EXPENSES$179,020$116,430$36,717$25,873

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$462,704TotalAmt
Program Services$203,041ProgramServicesAmt
Management And General$256,299ManagementAndGeneralAmt
Fundraising$3,364FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$71,844,613TotalAmt
Program Services$60,752,492ProgramServicesAmt
Management And General$10,668,678ManagementAndGeneralAmt
Fundraising$423,443FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$13,973,735BOYAmt
EOY$11,458,405EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$2,256,918BOYAmt
EOY$5,711,552EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
EOY$10,784EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,458,414BOYAmt
EOY$1,440,955EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
EOY$1,660,000EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$179,422BOYAmt
EOY$273,080EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$907,959BOYAmt
EOY$908,541EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$336,504,104LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$102,918,404LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$214,597,663BOYAmt
EOY$233,585,700EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$70,029,536BOYAmt
EOY$74,328,910EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$6,081,943BOYAmt
EOY$7,724,149EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$309,485,590BOYAmt
EOY$337,102,076EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$6,337,140BOYAmt
EOY$6,679,442EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$63,325,392BOYAmt
EOY$66,267,853EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$137,573,908BOYAmt
EOY$143,488,648EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$45,023,681BOYAmt
EOY$61,531,738EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$252,260,121BOYAmt
EOY$277,967,681EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$42,798,548BOYAmt
EOY$42,266,046EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$14,426,921BOYAmt
EOY$16,868,349EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$57,225,469BOYAmt
EOY$59,134,395EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$309,485,590BOYAmt
EOY$337,102,076EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$1,772,787ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$3,614,797NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$66,916OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,988,154CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7,487,278CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,376,388CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,692,682CurrentTaxYearMinus1YearAmt
Current Tax Year$2,733,805CurrentTaxYearAmt
Total$18,278,307TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$36,028,899CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$39,773,902CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$43,315,096CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$56,698,800CurrentTaxYearMinus1YearAmt
Current Tax Year$63,431,868CurrentTaxYearAmt
Total$239,248,565TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$39,017,053CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$47,261,180CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$46,691,484CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$58,391,482CurrentTaxYearMinus1YearAmt
Current Tax Year$66,165,673CurrentTaxYearAmt
Total$257,526,872TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$40,500CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$278,065CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$32,790CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$35,665CurrentTaxYearMinus1YearAmt
Current Tax Year$39,835CurrentTaxYearAmt
Total$426,855TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,648,516CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,842,253CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,952,290CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,040,030CurrentTaxYearMinus1YearAmt
Current Tax Year$6,833,016CurrentTaxYearAmt
Total$18,316,105TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,689,016CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,120,318CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,985,080CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,075,695CurrentTaxYearMinus1YearAmt
Current Tax Year$6,872,851CurrentTaxYearAmt
Total$18,742,960TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$238,783,912PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,540,662CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,698,495CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,496,937CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,548,321CurrentTaxYearMinus1YearAmt
Current Tax Year$2,838,731CurrentTaxYearAmt
Total$11,123,146TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,540,662CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,698,495CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,496,937CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,548,321CurrentTaxYearMinus1YearAmt
Current Tax Year$2,838,731CurrentTaxYearAmt
Total$11,123,146TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$187,121CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$272,459CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$290,607CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,467,065CurrentTaxYearMinus1YearAmt
Current Tax Year$519,375CurrentTaxYearAmt
Total$3,736,627TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$40,744,836CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$50,232,134CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$48,479,028CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$63,406,868CurrentTaxYearMinus1YearAmt
Current Tax Year$69,523,779CurrentTaxYearAmt
Total$272,386,645TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.87660PublicSupportCY509Pct
Public Support PY5090.88880PublicSupportPY509Pct
Investment Income CY0.04080InvestmentIncomeCYPct
Investment Income PY0.03740InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:FormAndLineReferenceDesc
ExplanationMISCELLANEOUS REVENUE - 2020 AMOUNT: $ 20,555. 2021 AMOUNT: $ 43,927. 2022 AMOUNT: $ 4,180. 2023 AMOUNT: $ 8,645. CHAPEL SERVICES FEE - 2020 AMOUNT: $ 350. 2021 AMOUNT: $ 2,250. 2022 AMOUNT: $ 2,500. 2023 AMOUNT: $ 9,080. TOBACCO SURCHARGE REV - 2020 AMOUNT: $ 860. POSTAGE SALES - 2020 AMOUNT: $ 14,584. 2021 AMOUNT: $ 13,232. 2022 AMOUNT: $ 11,070. 2023 AMOUNT: $ 11,116. 2024 AMOUNT: $ 10,671. INDEPENDENT LIVING - 2020 AMOUNT: $ 11,089. 2021 AMOUNT: $ 34,150. 2022 AMOUNT: $ 85,346. 2023 AMOUNT: $ 93,637. PARKING - 2020 AMOUNT: $ 8,300. 2021 AMOUNT: $ 7,500. 2022 AMOUNT: $ 7,900. 2023 AMOUNT: $ 12,000. 2024 AMOUNT: $ 11,200. LATE CHARGES - 2020 AMOUNT: $ 29,053. 2021 AMOUNT: $ 20,351. 2022 AMOUNT: $ 32,270. 2023 AMOUNT: $ 34,470. 2024 AMOUNT: $ 37,660. GROSS SALES OF INVENTORY - 2020 AMOUNT: $ 67,307. 2021 AMOUNT: $ 95,444. 2022 AMOUNT: $ 95,825. 2023 AMOUNT: $ 106,028. 2024 AMOUNT: $ 85,244. BUILDING SERVICES - 2020 AMOUNT: $ 35,023. 2021 AMOUNT: $ 53,414. 2022 AMOUNT: $ 47,541. 2023 AMOUNT: $ 53,637. 2024 AMOUNT: $ 85,073. REBATES - 2021 AMOUNT: $ 2,191. 2023 AMOUNT: $ 10,162. 2024 AMOUNT: $ 31,329. COLUMBARIUM - 2022 AMOUNT: $ 3,975. 2023 AMOUNT: $ 13,500. QUAY SETTLEMENT-RENOVATION REIMBURSEMENT - 2023 AMOUNT: $ 2,114,790. ADMINISTRATIVE FEES - 2024 AMOUNT: $ 83,521. SCDOR TAX REFUND - 2024 AMOUNT: $ 174,677.ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Volunteers0VolunteersInd
Paid Staff Or Management0PaidStaffOrManagementInd
Media Advertisements0MediaAdvertisementsInd
Mailings Members0MailingsMembersInd
Publications Or Broadcast0PublicationsOrBroadcastInd
Grants Other Organizations0GrantsOtherOrganizationsInd
Direct Contact Legislators0DirectContactLegislatorsInd
Rallies Demonstrations0RalliesDemonstrationsInd
Other ActivitiesYes (1)OtherActivitiesInd
Other Activities$2,628OtherActivitiesAmt
Total Lobbying Expenditures$2,628TotalLobbyingExpendituresAmt
Not Described Section501c30NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART II-B, LINE 1:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION PAYS DUES TO LEADINGAGE AND LEADINGAGE SC, ORGANIZATIONS WHICH ADVOCATE FOR SENIOR CITIZENS. PORTIONS OF THE DUES PAID ARE ALLOCATED TO LOBBYING EXPENSES.ExplanationTxt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$6,327,311BeginningYearBalanceAmt
Contributions$83,609ContributionsAmt
Investment Earnings Or Losses$337,301InvestmentEarningsOrLossesAmt
Other Expenditures$201,604OtherExpendituresAmt
End Year Balance$6,546,617EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$6,615,642BeginningYearBalanceAmt
Contributions$54,693ContributionsAmt
Investment Earnings Or Losses$474,014InvestmentEarningsOrLossesAmt
Other Expenditures$817,038OtherExpendituresAmt
End Year Balance$6,327,311EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$7,316,274BeginningYearBalanceAmt
Contributions$66,408ContributionsAmt
Investment Earnings Or Losses-$758,790InvestmentEarningsOrLossesAmt
Administrative Expenses$8,250AdministrativeExpensesAmt
End Year Balance$6,615,642EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$6,806,517BeginningYearBalanceAmt
Contributions$102,905ContributionsAmt
Investment Earnings Or Losses$414,352InvestmentEarningsOrLossesAmt
Administrative Expenses$7,500AdministrativeExpensesAmt
End Year Balance$7,316,274EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$6,252,315BeginningYearBalanceAmt
Contributions$38,914ContributionsAmt
Investment Earnings Or Losses$522,788InvestmentEarningsOrLossesAmt
Administrative Expenses$7,500AdministrativeExpensesAmt
End Year Balance$6,806,517EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.00000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.76190PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.23810TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$7,962,679OtherCostOrOtherBasisAmt
Book Value$7,962,679BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$280,578,792OtherCostOrOtherBasisAmt
Depreciation$86,942,617DepreciationAmt
Book Value$193,636,175BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$38,094,117OtherCostOrOtherBasisAmt
Depreciation$15,307,624DepreciationAmt
Book Value$22,786,493BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$9,868,516OtherCostOrOtherBasisAmt
Depreciation$668,163DepreciationAmt
Book Value$9,200,353BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$233,585,700TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
GIFT ANNUITIES$247,085
OTHER LIABILITIES$787,513
REFUNDABLE ENTRANCE FEES$60,497,140
FieldValueIRS element (for citing)
Total Liability$61,531,738TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$73,549,945TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$3,614,797NetUnrealizedGainsInvstAmt
Other Revenue-$247,936OtherRevenueAmt
Revenue Not Reported$3,366,861RevenueNotReportedAmt
Revenue Subtotal$70,183,084RevenueSubtotalAmt
Other Revenues Not Included-$111,258OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt-$111,258RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$70,071,826TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$71,641,019TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$126,406OtherExpensesIncludedAmt
Expenses Not Reported$126,406ExpensesNotReportedAmt
Expenses Subtotal$71,514,613ExpensesSubtotalAmt
Other Expenses Not Included$330,000OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$330,000ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$71,844,613TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:THE ENDOWMENT ASSETS ARE INVESTED IN A MANNER THAT IS INTENDED TO PRESERVE AND GROW CAPITAL. THIS INCLUDES PRESERVING PURCHASING POWER BY STRIVING FOR LONG-TERM RETURNS WHICH EITHER MATCH OR EXCEED THE SET PAYOUT. DIVERSIFYING INVESTMENTS CONSISTENT WITH COMMONLY ACCEPTED INDUSTRY STANDARDS TO MINIMIZE THE RISK OF LARGE LOSSES.
PART XI, LINE 2D - OTHER ADJUSTMENTS:CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -33,112. FAIR VALUE ADJUSTMENT OF DERIVATIVE FINANCIAL INSTRUMENTS 1,610,028. TRANSFER TO AFFILIATE -1,840,000. RENTAL EXPENSES 15,148.
PART XI, LINE 4B - OTHER ADJUSTMENTS:COST OF GOODS SOLD -111,258.
PART XII, LINE 2D - OTHER ADJUSTMENTS:COST OF GOODS SOLD 111,258. RENTAL EXPENSES 15,148.
PART XII, LINE 4B - OTHER ADJUSTMENTS:RESIDENT GRANT SUPPORT TO OUTSIDE ORGANIZATIONS 330,000.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxtIRC SectionIRCSectionDesc
BARRIER ISLANDS FREE MEDICAL CLINIC
3226 MAYBANK HIGHWAY BUILDING CJOHNS ISLANDSC29455205268911$100,000$0GENERAL COMMUNITY SUPPORT
DEE NORTON LOWCOUNTRY CHILDREN'S CENTER
1061 KING STREETCHARLESTONSC29403570905724$75,000$0GENERAL COMMUNITY SUPPORT
JAMES ISLAND OUTREACH
1860 CAMP ROADCHARLESTONSC29412570907554$95,000$0GENERAL COMMUNITY SUPPORT501(C)(3)
SENIOR HOUSING AND RESOURCE MANAGEMENT (DBA LOWCOUNTRY VETERANS HOME)
1707 MCLEOD AVECHARLESTONSC29412843041715$60,000$0GENERAL COMMUNITY SUPPORT501(C)(3)
FieldValueIRS element (for citing)
Total501c3 Org2Total501c3OrgCnt
Total Other Org2TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmt
EDUCATIONAL SCHOLARSHIPS/EMPLOYEE ASSISTANCE/BACK TO SCHOOL GIFT CARDS137$140,127
FINANCIAL ASSISTANCE TO RESIDENTS10$421,584

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationFINANCIAL ASSISTANCE IS GIVEN TO RESIDENTS WHO QUALIFY FOR RESIDENCY IN EVERY WAY EXCEPT FINANCIAL. ALL PROSPECTIVE RESIDENTS SEEKING FINANCIAL ASSISTANCE UNDERGO THE SAME SCREENING THAT ALL OTHER PROSPECTIVE RESIDENTS DO. IF A CURRENT RESIDENT SEEKS FINANCIAL ASSISTANCE, BISHOP GADSDEN REQUIRES AN UPDATE OF HIS/HER CONFIDENTIAL FINANCIAL INFORMATION. WE MAY ALSO REQUIRE FURTHER DOCUMENTS IN THE FORM OF TAX RETURNS AND/OR BANK STATEMENTS. A RESIDENT IS NEVER ASKED TO LEAVE BISHOP GADSDEN IF HE/SHE OUTLIVES RESOURCES THROUGH NO FAULT OF HIS/HER OWN. EMPLOYEE EDUCATIONAL SCHOLARSHIPS ARE ALSO PROVIDED. EMPLOYEES COMPLETE AN APPLICATION AND A SCHOLARSHIP COMMITTEE DECIDES ON RECIPIENTS. THIS PROCESS HAPPENS TWICE ANNUALLY. EMPLOYEES WHO REQUIRE FINANCIAL ASSISTANCE LIKEWISE FILL OUT AN APPLICATION. A COMMITTEE PROVIDES OVERSIGHT TO THE EMPLOYEE ASSISTANCE FUND AND MAKES DECISIONS ON RECIPIENTS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Independent ConsultantYes (X)IndependentConsultantInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (1)SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsYes (1)AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (12 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
SARAH E H TIPTON
CEO/PRESIDENT$418,070$0$0$0$0$0$30,500$0$46,901$0$495,471$0$0$0
LYNNE L KERRISON
EVP/CFO$345,141$0$38,500$0$0$0$23,344$0$30,455$0$437,440$0$0$0
AARON D ROOP
SR. VP$236,681$0$36,000$0$0$0$23,000$0$16,126$0$311,807$0$0$0
JONNA COOK
VP OF HEALTH SERVICES$193,234$0$22,260$0$0$0$26,783$0$13,665$0$255,942$0$0$0
THEODORE LU
VP OF HUMAN RESOURCES$189,992$0$17,000$0$0$0$8,938$0$17,839$0$233,769$0$0$0
KIMBERLY BORTS
VP MISSION & COMM$173,138$0$20,000$0$0$0$11,847$0$8,684$0$213,669$0$0$0
JAMES A EPPER
VP OF CULINARY SERVICES$149,377$0$18,500$0$0$0$18,708$0$7,455$0$194,040$0$0$0
DANIEL F LARRABEE
VP FACILITY OPERATIONS$149,443$0$35,000$0$0$0$5,557$0$0$0$190,000$0$0$0
KATHERINE JAYNE
VP OF COMMUNITY LIFE & COMPLIANCE$135,020$0$19,000$0$0$0$6,578$0$16,126$0$176,724$0$0$0
RYAN BENTLEY
ASST DIR/EXEC CHEF CULINARY$131,587$0$11,000$0$0$0$13,560$0$7,455$0$163,602$0$0$0
RUTH EVANS
MEDICARE ANALYTICS MANAGER$138,627$0$4,490$0$0$0$8,735$0$8,684$0$160,536$0$0$0
EVAN ROBERTS
DIRECTOR, CLINICAL EXCELLENCE$122,796$0$7,000$0$0$0$19,692$0$7,455$0$156,943$0$0$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 4BSARAH E. H. TIPTON (CEO/PRESIDENT) AND LYNNE KERRISON (CFO) PARTICIPATE IN A 457(B) DEFERRED COMPENSATION PLAN. AT THE END OF THE YEAR, THE TOTAL AMOUNT OF EMPLOYER CONTRIBUTIONS TO THE 457(B) PLANS WERE $23,000 AND $23,000, RESPECTIVELY. THIS COMPENSATION IS REFLECTED AS PART OF THE DEFERRED COMPENSATION REPORTED ON FORM 990, PART VII AND IN SCHEDULE J, PART II, COLUMN (C).
PART I, LINE 7THE RESIDENTS CONTRIBUTE MONEY TO THE ANNUAL APPRECIATION FUND. BASED ON THE AMOUNT RAISED A DOLLAR VALUE IS GIVEN TO EACH FULL TIME HOURLY EMPLOYEE - A PRO-RATED AMOUNT IS GIVEN TO EMPLOYEES NOT FULL TIME. THE BOARD OF TRUSTEES APPROVES A DOLLAR AMOUNT OF BONUS (TOTAL BONUS POOL) TO SALARIED STAFF AND SOME HOURLY STAFF (OVER AND ABOVE THE EMPLOYEE APPRECIATION AMOUNT) - THE BONUS TO THE CEO IS RECOMMENDED BY THE BOARD. THE OPERATIONAL RESULTS OF BISHOP GADSDEN IS A PRIMARY DRIVER OF THE BONUS POOL, ALONG WITH OPERATIONAL DIFFICULTIES, BUDGET BENCHMARKS, FEEDBACK FROM RESIDENTS, ETC. THE CEO, ALONG WITH INPUT FROM MANAGEMENT STAFF AND HR DETERMINES THE AMOUNT OF BONUS TO SALARIED STAFF. THIS IS BASED UPON NON-FINANCIAL METRICS AND THE RESULTS OF OPERATIONS. THE DISCUSSION IS DOCUMENTED IN THE BOARD MINUTES.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)

Bond ReferenceBondReferenceCdBond Issuer EINBondIssuerEINBond IssuedBondIssuedDtIssue PriceIssuePriceAmtPurposePurposeDescDefeasedDefeasedIndOn Behalf Of IssuerOnBehalfOfIssuerIndPool FinancingPoolFinancingIndCUSIPCUSIPNum
SC JOBS - ECONOMIC DEVELOPMENT AUTHORITY
A5709600182014-05-07$56,563,209REFUNDING OF SERIES 2002 AND CONSTRUCTION OF QUAY APARTMENT BUILDINGS000
SC JOBS - ECONOMIC DEVELOPMENT AUTHORITY
B5709600182016-07-28$11,162,500TO REFUND THE SERIES 2002F1 BONDS000
SC JOBS - ECONOMIC DEVELOPMENT AUTHORITY
C5709600182017-04-03$12,015,486REFUNDING OF SERIES 2007 BOND ISSUE000
SC JOBS - ECONOMIC DEVELOPMENT AUTHORITY
D5709600182019-12-20$105,981,487CONSTRUCTION COSTS ASSOCIATED WITH REPOSITIONING PROJECT000837031ZA4

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)

Bond ReferenceBondReferenceCdRetiredRetiredAmtTotal ProceedsTotalProceedsAmtIssuance Costs From ProceedsIssuanceCostsFromProceedsAmtCapital ExpendituresCapitalExpendituresAmtOther Spent ProceedsOtherSpentProceedsAmtSubstantial CompletionSubstantialCompletionYrRefunding Tax Exempt BondsRefundingTaxExemptBondsIndRefunding Taxable BondsRefundingTaxableBondsIndFinal Allocation MadeFinalAllocationMadeIndAdequate Books And Rec MaintAdequateBooksAndRecMaintIndIn Reserve FundInReserveFundAmtCapitalized InterestCapitalizedInterestAmtUnspentUnspentAmt
A$41,672,589$56,563,209$660,000$42,791,783$13,111,4262015Yes (1)0Yes (1)Yes (1)
B$7,834,324$11,162,500$162,181$11,000,3192016Yes (1)0Yes (1)Yes (1)
C$8,094,342$12,015,486$165,486$11,850,0002017Yes (1)0Yes (1)Yes (1)
D$106,081,806$1,398,828$103,393,515$1,257,7182022000Yes (1)$5,725,674$3,073,951$1,430,573

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)

Bond ReferenceBondReferenceCdOwning Bond Financed PropertyOwningBondFinancedPropertyIndAny Lease ArrangementsAnyLeaseArrangementsIndMgmt Contract Bond Fincd PropMgmtContractBondFincdPropIndEngage Bond Counsel ContractsEngageBondCounselContractsIndAny Research AgreementsAnyResearchAgreementsIndPrivate Bus Use By OthersPrivateBusUseByOthersPctPrivate Bus Concerning UBIPrivateBusConcerningUBIPctTotal Private Business UseTotalPrivateBusinessUsePctBond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestIndChange In Use Bond Financed PropChangeInUseBondFinancedPropIndProcs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A00Yes (1)Yes (1)00.000000.000000.0000000Yes (1)
B00Yes (1)Yes (1)00.000000.000000.0000000Yes (1)
C00Yes (1)Yes (1)00.000000.000000.0000000Yes (1)
D00Yes (1)Yes (1)00.000000.000000.0000000Yes (1)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)

Bond ReferenceBondReferenceCdForm8038 T FiledForm8038TFiledIndRebate Not Due YetRebateNotDueYetIndException To RebateExceptionToRebateIndNo Rebate DueNoRebateDueIndVariable Rate IssueVariableRateIssueIndHedge Identified In Bks And RecHedgeIdentifiedInBksAndRecIndGross Proceeds Invested In GICGrossProceedsInvestedInGICIndGross Proceeds InvestedGrossProceedsInvestedIndWritten Proc To Monitor ReqsWrittenProcToMonitorReqsInd
A000Yes (1)0000Yes (1)
B00Yes (1)00000Yes (1)
C00Yes (1)00000Yes (1)
D0Yes (1)000000Yes (1)

Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)

Bond ReferenceBondReferenceCdProcedures Corrective ActionProceduresCorrectiveActionInd
AYes (1)
BYes (1)
CYes (1)
DYes (1)

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
DATE REBATE COMPUTATION PERFORMEDISSUER NAME: SC JOBS - ECONOMIC DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 06/28/2017
2019 BOND ISSUE, PART II, LINE 3:THE AMOUNT OF THE 2019 BOND ISSUE PROCEEDS ON PART II, LINE 3, DIFFERS FROM THE FACE VALUE OF THE BONDS IN PART I DUE TO INVESTMENT EARNINGS GENERATED DURING THE PROJECT PERIOD.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd

Issuer Name IssuerName

FieldValueIRS element (for citing)
Business Name Line1SC JOBS - ECONOMIC DEVELOPMENT AUTHORITYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Bond Issuer EIN570960018BondIssuerEIN
Bond Issued2023-01-25BondIssuedDt
Issue Price$29,200,000IssuePriceAmt
PurposeCONSTRUCTION OF RESIDENTIAL HOUSINGPurposeDesc
Defeased0DefeasedInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Pool Financing0PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Retired$11,248,082RetiredAmt
Total Proceeds$29,200,000TotalProceedsAmt
Issuance Costs From Proceeds$530,187IssuanceCostsFromProceedsAmt
Other Spent Proceeds$28,669,814OtherSpentProceedsAmt
Refunding Tax Exempt Bonds0RefundingTaxExemptBondsInd
Refunding Taxable Bonds0RefundingTaxableBondsInd
Final Allocation MadeYes (1)FinalAllocationMadeInd
Adequate Books And Rec MaintYes (1)AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Owning Bond Financed Property0OwningBondFinancedPropertyInd
Any Lease Arrangements0AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd PropYes (1)MgmtContractBondFincdPropInd
Engage Bond Counsel ContractsYes (1)EngageBondCounselContractsInd
Any Research Agreements0AnyResearchAgreementsInd
Private Bus Use By Others0.00000PrivateBusUseByOthersPct
Private Bus Concerning UBI0.00000PrivateBusConcerningUBIPct
Total Private Business Use0.00000TotalPrivateBusinessUsePct
Bond Iss Meet Prvt Sec Pymt Test0BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop0ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond RemdtdYes (1)ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Form8038 T Filed0Form8038TFiledInd
Rebate Not Due YetYes (1)RebateNotDueYetInd
Exception To Rebate0ExceptionToRebateInd
No Rebate Due0NoRebateDueInd
Variable Rate Issue0VariableRateIssueInd
Hedge Identified In Bks And RecYes (1)HedgeIdentifiedInBksAndRecInd

Hedge Provider Name HedgeProviderName

FieldValueIRS element (for citing)
Business Name Line1TRUIST BANKBusinessNameLine1Txt
FieldValueIRS element (for citing)
Term Of Hedge12.000000000000TermOfHedgePct
Superintegrated Hedge0SuperintegratedHedgeInd
Hedge Terminated0HedgeTerminatedInd
Gross Proceeds Invested In GIC0GrossProceedsInvestedInGICInd
Gross Proceeds Invested0GrossProceedsInvestedInd
Written Proc To Monitor ReqsYes (1)WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Procedures Corrective Action0ProceduresCorrectiveActionInd

Schedule M IRS990ScheduleM

Works Of Art WorksOfArtGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution1ContributionCnt
Noncash Contributions Rpt F990$8,427NoncashContributionsRptF990Amt
Method Of Determining RevenuesCOSTMethodOfDeterminingRevenuesTxt

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution7ContributionCnt
Noncash Contributions Rpt F990$117,439NoncashContributionsRptF990Amt
Method Of Determining RevenuesNYSEMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Form8283 Received0Form8283ReceivedCnt
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (1)ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, COLUMN (B):FormAndLineReferenceDesc
ExplanationTHE AMOUNT IN COLUMN B IS THE NUMBER OF CONTRIBUTORS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BAN INTERNAL REVIEW WAS PERFORMED BY THE ORGANIZATION'S ADMINISTRATIVE TEAM. A COPY OF FORM 990 WAS PROVIDED TO THE GOVERNING BODY FOR THEIR REVIEW BEFORE FILING THE FORM 990 WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12CALL MEMBERS OF THE BOARD OF TRUSTEES ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST STATEMENT ANNUALLY. THE POLICY COVERS FAMILIES AND BUSINESS RELATIONSHIPS AS POTENTIAL SOURCES OF CONFLICT. AFTER THE STATEMENTS ARE TURNED IN, THEY ARE REVIEWED BY THE CHAIRMAN OF THE BOARD AND THE PRESIDENT/CEO. SHOULD A CONFLICT BE NOTED, THE CHAIRMAN AND PRESIDENT/CEO EITHER ASK THE BOARD MEMBER TO RESOLVE THE CONFLICT OR RECUSE HIM OR HERSELF FROM VOTING ON MATTERS WHERE THE CONFLICT EXISTS.
FORM 990, PART VI, SECTION B, LINE 15TO ENSURE COMPENSATION IS WITHIN FAIR MARKET VALUE FOR THE SENIOR LIVING INDUSTRY, THE BOARD OF TRUSTEES REVIEWS 990 DATA AND ASSOCIATION PUBLICATIONS. THE BOARD ALSO QUESTIONS LEADING CONSULTANTS IN OUR INDUSTRY AND PERFORMS SALARY REVIEWS. A FORMAL COMPENSATION STUDY WAS PERFORMED FOR TOP EXECUTIVES IN 2022, WITH BOARD APPROVAL FOR COMPENSATION THAT WENT INTO EFFECT ON JANUARY 1, 2023. ALL DISCUSSIONS REGARDING COMPENSATION ARE DOCUMENTED IN BOARD MINUTES.
FORM 990, PART VI, SECTION C, LINE 19THE CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL STATEMENTS ARE ALSO POSTED ON THE ORGANIZATION'S WEBSITE.
FORM 990, PART XI, LINE 9:CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -33,112. FAIR VALUE ADJUSTMENT OF DERIVATIVE FINANCIAL INSTRUMENTS 1,610,028. TRANSFER TO AFFILIATE -1,840,000. RESIDENT GRANT SUPPORT TO OUTSIDE ORGANIZATIONS 330,000.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
BISHOP GADSDEN EPISCOPAL COMMUNITIES
1 BISHOP GADSDEN WAYCHARLESTONSC29412882582501SENIOR LIVING COMMUNITYSC501(C)(3)LINE 10BISHOP GADSDEN EPISCOPAL COMMUNITY0
KIAWAH LIFE PLAN VILLAGE INC
1 BISHOP GADSDEN WAYCHARLESTONSC29412861250842SENIOR LIVING COMMUNITYSC501(C)(3)LINE 12A, IBISHOP GADSDEN EPISCOPAL COMMUNITY0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgYes (1)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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