JUSTLIVING COMMUNITIES CORP: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- JUSTLIVING COMMUNITIES CORP (EIN 87-3705424)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-17
- IRS object ID
- 202543219349319534
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-17T16:13:15-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 LOCUST STREET SUITE 640 | AddressLine1Txt |
| City | DES MOINES | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 503092354 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 873705424 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JUSTLIVING COMMUNITIES CORP | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JUST | BusinessNameControlTxt |
| Phone | 7813385985 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 HARVEST CIRCLE | AddressLine1Txt |
| City | LINCOLN | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 017733214 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LARRY BRADSHAW | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 7813385985 | PhoneNum |
| Signature | 2025-11-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KATHY FAIRCHILD | PreparerPersonNm |
| PTIN | P00222608 | PTIN |
| Phone | 5155586600 | PhoneNum |
| Preparation | 2025-11-10 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Change | Yes (X) | NameChangeInd |
| Principal Officer | LARRY BRADSHAW | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 HARVEST CIRCLE | AddressLine1Txt |
| City | LINCOLN | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 017733214 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $31,948,228 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTPS://JUSTLIVINGCOMMUNITIES.ORG/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2021 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | JUSTLIVING COMMUNITIES CORP (JLC) IS A NOT-FOR-PROFIT COMPANY DEDICATED TO SERVING OLDER ADULTS. OUR RESIDENTS ARE ABLE TO ENJOY COMMUNITY BASED LIVING WITH AN ACTIVE, CHOICE DRIVEN LIFESTYLE, WHILE HAVING THE SECURITY OF ONSITE HEALTHCARE BEING AVAILABLE SHOULD THE NEED ARISE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 4 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $194,076 | PYContributionsGrantsAmt |
| CY Contributions Grants | $187,755 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $23,128,595 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $30,847,633 | CYProgramServiceRevenueAmt |
| PY Investment Income | $624,909 | PYInvestmentIncomeAmt |
| CY Investment Income | $912,840 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $23,947,580 | PYTotalRevenueAmt |
| CY Total Revenue | $31,948,228 | 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 | $12,892,190 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $16,210,362 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $28,630,135 | PYOtherExpensesAmt |
| CY Other Expenses | $35,294,550 | CYOtherExpensesAmt |
| PY Total Expenses | $41,522,325 | PYTotalExpensesAmt |
| CY Total Expenses | $51,504,912 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$17,574,745 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$19,556,684 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $159,326,560 | TotalAssetsBOYAmt |
| Total Assets EOY | $439,725,310 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $202,748,655 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $502,704,089 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$43,422,095 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$62,978,779 | NetAssetsOrFundBalancesEOYAmt |
| Mission | JUSTLIVING COMMUNITIES SEEKS TO LEAD IN THE DELIVERY AND INNOVATION OF SERVICES FOR OLDER ADULTS, PROMOTING TRANSPARENCY, INCLUSIVITY AND COMMUNITY INTEGRATION WITHIN A CULTURE OF SOCIAL AWARENESS, WORKFORCE EQUITY AND ENVIRONMENTAL STEWARDSHIP. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $47,048,839 | ExpenseAmt |
| Revenue | $29,262,364 | RevenueAmt |
| Desc | JUSTLIVING COMMUNITIES CORP OWNS AND OPERATES A SENIOR LIVING COMMUNITY LOCATED IN LINCOLN, MASSACHUSETTS, KNOWN AS THE COMMONS IN LINCOLN (THE COMMUNITY). THE COMMUNITY IS SITUATED ON A 30 ACRES CAMPUS CONSISTING OF 168 INDEPENDENT LIVING UNITS ACROSS TWO MAIN APARTMENT-STYLE BUILDINGS AND 38 COTTAGES. THE COMMUNITY ALSO INCLUDES A HEALTH CARE FACILITY CONSISTING OF A 40 UNIT ASSISTED LIVING FACILITY, A 24 UNIT MEMORY CARE FACILITY, A 32 BED SKILLED NURSING FACILITY, AND AN ASSISTED REHABILITATION UNIT ON SITE TO PROVIDE THE SERVICES OF A CONTINUING CARE RETIREMENT COMMUNITY. EIGHT OF THE COMMUNITY'S INDEPENDENT LIVING UNITS ARE DESIGNATED AS LOW AND MODERATE INCOME UNITS. MONTHLY RENTAL RATES FOR THESE UNITS ARE RESTRICTED TO MAXIMUM ALLOWABLE AMOUNTS BASED ON THE RESIDENT'S INCOME. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,982,686 | ExpenseAmt |
| Revenue | $1,585,269 | RevenueAmt |
| Desc | JUSTLIVING COMMUNITIES CORP OWNS AND OPERATES A SENIOR LIVING COMMUNITY LOCATED IN WHEATON, ILLINOIS, KNOWN AS THE WYNDEMERE. THE COMMUNITY IS SITUATED ON A 25 ACRES CAMPUS CONSISTING OF 270 INDEPENDENT LIVING UNITS ACROSS AN APARTMENT-STYLE BUILDING AND 26 COTTAGES. THE COMMUNITY ALSO INCLUDES A HEALTH CARE FACILITY CONSISTING OF A 65 UNIT ASSISTED LIVING FACILITY, A 12 UNIT MEMORY CARE FACILITY, A 56 BED SKILLED NURSING FACILITY, AND AN ASSISTED REHABILITATION UNIT ON SITE TO PROVIDE THE SERVICES OF A CONTINUING CARE RETIREMENT COMMUNITY | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $50,031,525 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | Yes (1) | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 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 With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | 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 | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| 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 |
| Form8899 Filedind | 0 | Form8899Filedind |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | 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 | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BENCHMARK SENIOR LIVING AND SQUIRE SANDERS PATTON BOGGS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7813385985 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 HARVEST CIRCLE | AddressLine1Txt |
| City | LINCOLN | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 017733214 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| LARRY BRADSHAW | ||||||
| CHAIRMAN | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JEFF CARPENTER | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PHILIPPE SAAD | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KATHRYN BROD | ||||||
| BOARD MEMBER | 3.00 | Yes (X) | 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 (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BENCHMARK SENIOR LIVING LLC | |||||
| 201 JONES ROAD | WALTHAM | MA | 02451 | MANAGEMENT COMPANY | $1,263,146 |
| BECHTEL FRANK ERICKSON ARCHITECTS | |||||
| 1723 MASSACHUSETTS AVENUE | LEXINGTON | MA | 02420 | ARCHITECT DESIGN SERVICES | $790,960 |
| PRKOS PROPERTY MANAGEMENT INC | |||||
| 361 NEWBURY ST 5TH FLOOR | BOSTON | MA | 02115 | KITCHEN RENOVATION | $427,766 |
| ONE POINT PARTNERS LLC | |||||
| 35 MAIN STREET | TOPSFIELD | MA | 01938 | ASSET MANAGEMENT AND DEVELOPMENT ADVISOR | $323,751 |
| STANTEC CONSULTING SERVICES INC | |||||
| 13980 COLLECTIONS CENTER DRIVE | CHICAGO | IL | 60693 | ENGINEER/ARCHITECT | $191,308 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 7 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $187,755 | AllOtherContributionsAmt |
| Total Contributions | $187,755 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| RESIDENT SERVICES | 623000 | $29,385,922 | $29,385,922 |
| ENTRANCE FEE AMOR, NON | 623000 | $1,059,079 | $1,059,079 |
| OTHER | 812900 | $402,632 | $402,632 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $30,847,633 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $912,840 | TotalRevenueColumnAmt |
| Exclusion | $912,840 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $31,948,228 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $30,847,633 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $912,840 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,132,909 | TotalAmt |
| Program Services | $13,132,909 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $143,731 | TotalAmt |
| Program Services | $143,731 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,805,523 | TotalAmt |
| Program Services | $1,805,523 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,128,199 | TotalAmt |
| Program Services | $1,128,199 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,841,844 | TotalAmt |
| Program Services | $1,841,844 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $135,378 | TotalAmt |
| Management And General | $135,378 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,018 | TotalAmt |
| Management And General | $96,018 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $141,130 | TotalAmt |
| Management And General | $141,130 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $838,420 | TotalAmt |
| Program Services | $666,225 | ProgramServicesAmt |
| Management And General | $172,195 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $210,206 | TotalAmt |
| Management And General | $210,206 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,817,210 | TotalAmt |
| Program Services | $2,584,258 | ProgramServicesAmt |
| Management And General | $232,952 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,595 | TotalAmt |
| Management And General | $14,595 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,263,767 | TotalAmt |
| Program Services | $6,263,767 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,077,838 | TotalAmt |
| Program Services | $3,077,838 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $340,880 | TotalAmt |
| Program Services | $340,880 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| AMORT INTANGIBLE ASSETS | $7,371,429 | $7,371,429 |
| RESIDENT SERVICE COSTS | $5,174,543 | $5,174,543 |
| ACCR OF INT ON RESIDENT | $5,168,686 | $5,168,686 |
| AMORT DEFERRED FINANCIN | $1,331,693 | $1,331,693 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $470,913 | TotalAmt |
| Management And General | $470,913 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,504,912 | TotalAmt |
| Program Services | $50,031,525 | ProgramServicesAmt |
| Management And General | $1,473,387 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,059,756 | BOYAmt |
| EOY | $54,865,405 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,008,390 | BOYAmt |
| EOY | $74,426,592 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $491,423 | BOYAmt |
| EOY | $1,024,069 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $229,549,889 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $8,557,337 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $99,615,186 | BOYAmt |
| EOY | $220,992,552 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,512,634 | BOYAmt |
| EOY | $2,129,161 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,639,171 | BOYAmt |
| EOY | $64,817,737 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $21,469,794 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $159,326,560 | BOYAmt |
| EOY | $439,725,310 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,703,700 | BOYAmt |
| EOY | $84,068,013 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,618,020 | BOYAmt |
| EOY | $50,209,111 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $94,033,489 | BOYAmt |
| EOY | $209,844,276 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $101,393,446 | BOYAmt |
| EOY | $158,582,689 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $202,748,655 | BOYAmt |
| EOY | $502,704,089 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$43,422,095 | BOYAmt |
| EOY | -$62,978,779 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$43,422,095 | BOYAmt |
| EOY | -$62,978,779 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $159,326,560 | BOYAmt |
| EOY | $439,725,310 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$19,556,684 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 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 Minus1 Year | $194,076 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $187,755 | CurrentTaxYearAmt |
| Total | $381,831 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $23,128,595 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $30,847,633 | CurrentTaxYearAmt |
| Total | $53,976,228 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $23,322,671 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $31,035,388 | CurrentTaxYearAmt |
| Total | $54,358,059 | 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 | $54,358,059 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $624,909 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $912,840 | CurrentTaxYearAmt |
| Total | $1,537,749 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $624,909 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $912,840 | CurrentTaxYearAmt |
| Total | $1,537,749 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $23,947,580 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $31,948,228 | CurrentTaxYearAmt |
| Total | $55,895,808 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| First5 Years509 | Yes (X) | First5Years509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preservation Public Use | Yes (X) | PreservationPublicUseInd |
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Total Easements | 1 | TotalEasementsCnt |
| Total Acreage | 5.10 | TotalAcreageCnt |
| Historic Structure Easements | 0 | HistoricStructureEasementsCnt |
| Historic Strctr Easements Aftr | 1 | HistoricStrctrEasementsAftrCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (1) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 2.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $0 | ExpensesIncurredEnforcementAmt |
| Section170h Rqr Stsfd | 0 | Section170hRqrStsfdInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $17,263,547 | OtherCostOrOtherBasisAmt |
| Book Value | $17,263,547 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $199,284,147 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,970,268 | DepreciationAmt |
| Book Value | $192,313,879 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $961,135 | OtherCostOrOtherBasisAmt |
| Depreciation | $265,327 | DepreciationAmt |
| Book Value | $695,808 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,041,060 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,321,742 | DepreciationAmt |
| Book Value | $10,719,318 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $220,992,552 | TotalBookValueLandBuildingsAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART II, LINE 5: | THE ORGANIZATION HAS A MAINTENANCE MANUAL FOR INSPECTION AND MONITORING OF THE PROPERTY. |
| PART II, LINE 9: | THE CONSERVATION EASEMENT WAS IN PLACE WHEN THE PROPERTY WAS PURCHASED. COSTS AND EXPENSES RELATED TO THE EASEMENT ARE NOT REPORTED SEPARATELY IN THE FINANCIAL STATEMENTS. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| MASSACHUSETTS DEVELOPMENT FINANCE AGENCY | ||||||||
| A | 043431814 | 57585BCU0 | 2024-12-19 | $102,635,000 | REFUND PRIOR ISSUE ISSUED 04/5/2023 & EXPANSION OF SENIOR LIVING FACILITY | 0 | 0 | 0 |
| ILLINOIS FINANCE AUTHORITY | ||||||||
| B | 861091967 | 45204FYR0 | 2024-12-17 | $58,710,000 | ACQUISITION & EXPANSION OF SENIOR LIVING FACILITY | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | UnspentUnspentAmt | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|---|
| A | $64,775,000 | $4,000,394 | $152,550 | $985,902 | $57,075,000 | $5,985,653 | Yes (1) | 0 | 0 | Yes (1) |
| B | $58,710,000 | $4,484,735 | $1,145,000 | $41,438,966 | $11,641,299 | 0 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Engage Bond Counsel ContractsEngageBondCounselContractsInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Private Bus Concerning UBIPrivateBusConcerningUBIPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| A | Yes (1) | Yes (1) | Yes (1) | Yes (1) | 0 | 0.00290 | 0.00000 | 0.00290 | 0 | 0 | Yes (1) |
| B | Yes (1) | Yes (1) | Yes (1) | Yes (1) | 0 | 0.00420 | 0.00000 | 0.00420 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | Yes (1) | 0 | 0 | Yes (1) | 0 | 0 | 0 | Yes (1) |
| B | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, COLUMN A, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE ISSUE IS A DRAW-DOWN ISSUE. PROCEEDS OF THE BONDS THROUGH 12/31/2024 ONLY INCLUDES DRAWS MADE UNTIL SUCH DATE. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE COMMUNITY IS MANAGED BY BENCHMARK SENIOR LIVING LLC. |
| FORM 990, PART VI, SECTION B, LINE 11B | A COPY OF THE 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED AT LEAST EVERY THREE YEARS. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: (A) WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE; (B) WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH COMPANIES PERFORMING MANAGEMENT SERVICES FOR THE ORGANIZATION CONFORM TO THE ORGANIZATION'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER THE ORGANIZATION'S CHARITABLE PURPOSES, AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT, OR AN EXCESS BENEFIT TRANSACTION; AND (C) WHETHER THE ORGANIZATION HAS COMPLIED WITH THE PROCEDURES SET FORTH IN THIS CONFLICT OF INTEREST POLICY AND THE EFFICACY OF THE POLICY. WHEN CONDUCTING THE PERIODIC REVIEWS AS PROVIDED FOR IN THIS ARTICLE VIII, THE ORGANIZATION MAY, BUT NEED NOT, USE OUTSIDE ADVISORS. IF OUTSIDE EXPERTS ARE USED, THEIR USE SHALL NOT RELIEVE THE BOARD OF DIRECTORS OF ITS RESPONSIBILITY FOR ENSURING PERIODIC REVIEWS ARE CONDUCTED. |
| FORM 990, PART VI, SECTION C, LINE 19 | FINANCIAL STATEMENTS ARE AVAILABLE IN THE ANNUAL DISCLOSURE STATEMENT WHICH IS FILED WITH THE COMMONWEALTH OF MASSACHUSETTS. THAT DOCUMENT ALSO OUTLINES THE GOVERNANCE STRUCTURE. ACTUAL GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE UPON REQUEST |
| FORM 990, PART XII, LINE 2C: | THERE HAVE BEEN NO CHANGES FROM PRIOR YEARS. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| NELP-COMMONS LLC | |||||||||
| ONE HARVEST CIRCLE | LINCOLN | MA | 01773 | 873785398 | OPERATE A CONTINUMM CARE RETIREMENT COMMUNITY | DE | $29,315,036 | $158,461,913 | JUSTLIVING COMMUNITIES CORP |
| NELP-COMMONS FLINT HOUSE LLC | |||||||||
| ONE HARVEST CIRCLE | LINCOLN | MA | 01773 | AFFORDABLE HOUSING | DE | $135,083 | $3,088,843 | NELP-COMMONS LLC | |
| NELP-WYNDEMERE LLC | |||||||||
| ONE HARVEST CIRCLE | LINCOLN | MA | 01773 | 994862667 | OWNS REAL ESTATE OF A CONTINUUM CARE RETIREMENT COMMUNITY | DE | $0 | $179,948,030 | JUSTLIVING COMMUNITIES CORP |
| NELP-WYNDEMERE OPERATOR LLC | |||||||||
| ONE HARVEST CIRCLE | LINCOLN | MA | 01773 | 994873726 | OPERATE A CONTINUMM CARE RETIREMENT COMMUNITY | DE | $1,585,269 | $98,226,525 | JUSTLIVING COMMUNITIES CORP |