OCEAN STATE ASSISTED LIVING: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- OCEAN STATE ASSISTED LIVING (EIN 05-0510787)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-06
- IRS object ID
- 202523109349302687
- 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 | 2025-11-06T13:13:06-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 872525370 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CITRIN COOPERMAN ADVISORS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 EXCHANGE STREET SUITE 9-100 | AddressLine1Txt |
| City | PROVIDENCE | CityNm |
| State Abbreviation | RI | StateAbbreviationCd |
| ZIP | 02903 | 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 | 050510787 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OCEAN STATE ASSISTED LIVING | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OCEA | BusinessNameControlTxt |
| Phone | 4017737400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5 SAINT ELIZABETH WAY | AddressLine1Txt |
| City | EAST GREENWICH | CityNm |
| State Abbreviation | RI | StateAbbreviationCd |
| ZIP | 02818 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MATTHEW R TRIMBLE | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4017737400 | PhoneNum |
| Signature | 2025-10-31 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHAEL CRISCIONE | PreparerPersonNm |
| PTIN | P01456801 | PTIN |
| Phone | 4014214800 | PhoneNum |
| Preparation | 2025-10-31 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE SEASONS EAST GREENWICH | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MATTHEW R TRIMBLE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5 SAINT ELIZABETH WAY | AddressLine1Txt |
| City | EAST GREENWICH | CityNm |
| State Abbreviation | RI | StateAbbreviationCd |
| ZIP | 02818 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,851,661 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | THESEASONS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2000 | FormationYr |
| Legal Domicile State | RI | LegalDomicileStateCd |
| Activity Or Mission | ASSISTED LIVING COMMUNITY AND DEMENTIA CARE RESIDENCES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 84 | TotalEmployeeCnt |
| Total Volunteers | 2 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $16,500 | PYContributionsGrantsAmt |
| CY Contributions Grants | $7,099 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $7,197,755 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $7,571,307 | CYProgramServiceRevenueAmt |
| PY Investment Income | $152,807 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,023,872 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | -$5,523,653 | CYOtherRevenueAmt |
| PY Total Revenue | $7,367,062 | PYTotalRevenueAmt |
| CY Total Revenue | $3,078,625 | 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 | $2,976,474 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,293,107 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,532,227 | PYOtherExpensesAmt |
| CY Other Expenses | $3,757,477 | CYOtherExpensesAmt |
| PY Total Expenses | $6,508,701 | PYTotalExpensesAmt |
| CY Total Expenses | $7,050,584 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $858,361 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$3,971,959 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $17,728,418 | TotalAssetsBOYAmt |
| Total Assets EOY | $13,061,356 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $14,865,444 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $14,783,579 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,862,974 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$1,722,223 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE MISSION OF OCEAN STATE ASSISTED LIVING (OSAL) IS TO PROVIDE A BALANCE OF COMMUNITY, WELLNESS AND ASSISTED LIVING SERVICES TO INDEPENDENT AND MEMORY IMPAIRED RESIDENTS WHILE PROMOTING RESIDENT QUALITY OF LIFE, DIGNITY AND MAXIMUM INDEPENDENCE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $6,572,701 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $7,571,307 | RevenueAmt |
| Desc | PROVIDING QUALITY CARE WITH 64 TRADITIONAL ASSISTED LIVING APARTMENTS AND 20 DEMENTIA CARE RESIDENCES. | Desc |
| Total Program Service Expenses | $6,572,701 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | 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 | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 17 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 84 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARK LOISELLE CFO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4018849099 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2364 POST ROAD | AddressLine1Txt |
| City | WARWICK | CityNm |
| State Abbreviation | RI | StateAbbreviationCd |
| ZIP | 02886 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| STEVEN W TILLEY | |||||||||
| CHAIR | 2.00 | 9.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| CLAIRE C FLAHERTY | |||||||||
| VICE CHAIR | 2.00 | 9.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| STEVEN H KITCHIN | |||||||||
| TREASURER | 2.00 | 9.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JUDY W VIGAR | |||||||||
| SECRETARY | 2.00 | 9.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| CRAIG W CARPENTER | |||||||||
| IMMEDIATE PAST CHAIR | 2.00 | 9.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| KRISTEN L DISANTO | |||||||||
| TRUSTEE | 2.00 | 9.50 | Yes (X) | $0 | $0 | $0 | |||
| ROBIN DZIUBA | |||||||||
| TRUSTEE | 2.00 | 9.50 | Yes (X) | $0 | $0 | $0 | |||
| FREDERICK G HARRISON | |||||||||
| TRUSTEE | 2.00 | 9.50 | Yes (X) | $0 | $0 | $0 | |||
| TIMOTHY MURRAY | |||||||||
| TRUSTEE | 2.00 | 9.50 | Yes (X) | $0 | $0 | $0 | |||
| MARK J PROVOST | |||||||||
| TRUSTEE | 2.00 | 9.50 | Yes (X) | $0 | $0 | $0 | |||
| KIMBERLEY RANALLI | |||||||||
| TRUSTEE | 2.00 | 9.50 | Yes (X) | $0 | $0 | $0 | |||
| SCOTT SEABACK | |||||||||
| TRUSTEE | 2.00 | 9.50 | Yes (X) | $0 | $0 | $0 | |||
| PHILIP C SLOCUM | |||||||||
| TRUSTEE | 2.00 | 9.50 | Yes (X) | $0 | $0 | $0 | |||
| HAIGOUHI CORRIVEAU | |||||||||
| EXECUTIVE DIRECTOR | 40.00 | 0.00 | Yes (X) | $140,649 | $0 | $7,837 | |||
| MATTHEW TRIMBLE | |||||||||
| PRESIDENT AND CEO | 8.00 | 32.00 | Yes (X) | $0 | $311,080 | $25,026 | |||
| MARK LOISELLE | |||||||||
| CHIEF FINANCIAL OFFICER | 5.50 | 34.50 | Yes (X) | $0 | $223,447 | $13,897 | |||
| ROBERTA MERKLE | |||||||||
| VP-STRATEGIC INITIATIVES | 5.00 | 35.00 | $0 | $179,307 | $13,273 | Yes (X) | |||
| MARILYN DIMARIA | |||||||||
| MEDICAL TECHNICIAN | 40.00 | 0.00 | $101,225 | $0 | $6,954 | Yes (X) | |||
| PATRICIA MANCINI | |||||||||
| DIRECTOR OF WELLNESS | 40.00 | 0.00 | $114,575 | $0 | $11,840 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $356,449 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $713,834 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $78,827 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MORRISON MANAGEMENT SPECIALISTS | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 102289 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30368 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | FOOD/DINING | ServicesDesc |
| Compensation | $1,226,684 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $7,099 | AllOtherContributionsAmt |
| Total Contributions | $7,099 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TENANT RENTS | 623000 | $7,056,681 | $7,056,681 |
| ANCILLARY SERVICES | 623000 | $514,626 | $514,626 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $7,571,307 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $173,057 | TotalRevenueColumnAmt |
| Exclusion | $173,057 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,623,851 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,761,813 | SecuritiesAmt |
| Other | $11,223 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $862,038 | SecuritiesAmt |
| Other | -$11,223 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $850,815 | TotalRevenueColumnAmt |
| Exclusion | $850,815 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CREDIT LOSS ON LOAN FORGIVENESS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | -$5,523,653 | TotalRevenueColumnAmt |
| Exclusion | -$5,523,653 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | -$5,523,653 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,078,625 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,571,307 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$4,499,781 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $148,485 | TotalAmt |
| Program Services | $132,812 | ProgramServicesAmt |
| Management And General | $15,673 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,586,402 | TotalAmt |
| Program Services | $2,313,423 | ProgramServicesAmt |
| Management And General | $272,979 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,158 | TotalAmt |
| Program Services | $18,922 | ProgramServicesAmt |
| Management And General | $2,236 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $318,874 | TotalAmt |
| Program Services | $285,176 | ProgramServicesAmt |
| Management And General | $33,698 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $218,188 | TotalAmt |
| Program Services | $195,131 | ProgramServicesAmt |
| Management And General | $23,057 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $130,287 | TotalAmt |
| Program Services | $130,287 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,348 | TotalAmt |
| Management And General | $69,348 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,027 | TotalAmt |
| Management And General | $22,027 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,639,567 | TotalAmt |
| Program Services | $1,603,791 | ProgramServicesAmt |
| Management And General | $35,776 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,505 | TotalAmt |
| Program Services | $56,505 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13 | TotalAmt |
| Program Services | $13 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,169 | TotalAmt |
| Program Services | $38,169 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $802,283 | TotalAmt |
| Program Services | $802,283 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,127 | TotalAmt |
| Program Services | $18,127 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $261,983 | TotalAmt |
| Program Services | $261,983 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $580,917 | TotalAmt |
| Program Services | $580,917 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $138,251 | TotalAmt |
| Program Services | $135,162 | ProgramServicesAmt |
| Management And General | $3,089 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,050,584 | TotalAmt |
| Program Services | $6,572,701 | ProgramServicesAmt |
| Management And General | $477,883 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,726,057 | BOYAmt |
| EOY | $2,197,140 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,518 | BOYAmt |
| EOY | $93,199 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,459 | BOYAmt |
| EOY | $36,691 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $15,119,106 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $11,372,652 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,903,663 | BOYAmt |
| EOY | $3,746,454 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,908,011 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,119,710 | BOYAmt |
| EOY | $6,987,872 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,728,418 | BOYAmt |
| EOY | $13,061,356 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $533,669 | BOYAmt |
| EOY | $546,292 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $190,443 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,429,176 | BOYAmt |
| EOY | $5,854,176 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,902,599 | BOYAmt |
| EOY | $8,192,668 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,865,444 | BOYAmt |
| EOY | $14,783,579 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,852,974 | BOYAmt |
| EOY | -$1,732,223 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,000 | BOYAmt |
| EOY | $10,000 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,862,974 | BOYAmt |
| EOY | -$1,722,223 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,728,418 | BOYAmt |
| EOY | $13,061,356 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$3,971,959 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$613,238 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $94,568 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $976,729 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $117,551 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $16,500 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,099 | CurrentTaxYearAmt |
| Total | $1,212,447 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,076,025 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,543,972 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,778,928 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,197,755 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,571,307 | CurrentTaxYearAmt |
| Total | $30,167,987 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,170,593 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,520,701 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,896,479 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,214,255 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,578,406 | CurrentTaxYearAmt |
| Total | $31,380,434 | 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 | $31,380,434 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $69,005 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $85,550 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $82,448 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $128,613 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $173,057 | CurrentTaxYearAmt |
| Total | $538,673 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $69,005 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $85,550 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $82,448 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $128,613 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $173,057 | CurrentTaxYearAmt |
| Total | $538,673 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,239,598 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,606,251 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,978,927 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,342,868 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,751,463 | CurrentTaxYearAmt |
| Total | $31,919,107 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98310 | PublicSupportCY509Pct |
| Public Support PY509 | 0.98530 | PublicSupportPY509Pct |
| Investment Income CY | 0.01690 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01470 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,552,445 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,169,423 | DepreciationAmt |
| Book Value | $3,383,022 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $296,735 | OtherCostOrOtherBasisAmt |
| Depreciation | $116,559 | DepreciationAmt |
| Book Value | $180,176 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $962,818 | OtherCostOrOtherBasisAmt |
| Depreciation | $796,045 | DepreciationAmt |
| Book Value | $166,773 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $307,108 | OtherCostOrOtherBasisAmt |
| Depreciation | $290,625 | DepreciationAmt |
| Book Value | $16,483 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,746,454 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| OPERATING LEASE RIGHT-OF-USE ASSET | $6,920,261 |
| DEFERRED FINANCING FEES | $44,611 |
| DEPOSITS WITH VENDORS | $23,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $6,987,872 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| OPERATING LEASE LIABILITY | $7,419,782 |
| ADVANCE DEPOSITS | $612,886 |
| DUE TO OTHER | $160,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $8,192,668 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,443,360 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$613,238 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$613,238 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,056,598 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $22,027 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $22,027 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,078,625 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,028,557 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $7,028,557 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $22,027 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $22,027 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $7,050,584 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | OSAL QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. AS A NOT-FOR-PROFIT ENTITY, OSAL IS SUBJECT TO UNRELATED BUSINESS INCOME TAX ("UBIT"), IF APPLICABLE. IN ACCORDANCE WITH FASB ASC 740, INCOME TAXES, OSAL APPLIES THE "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION AND DERECOGNITION OF TAX POSITIONS FOR ITS FINANCIAL STATEMENTS. MANAGEMENT HAS EVALUATED OSAL'S TAX POSITIONS AND HAS CONCLUDED THAT THERE WERE NO UNCERTAIN TAX POSITIONS THAT QUALIFIED FOR EITHER RECOGNITION OR DISCLOSURE IN THESE FINANCIAL STATEMENTS. OSAL FILES AN INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MATTHEW TRIMBLE | ||||||||||||||
| PRESIDENT AND CEO | $0 | $311,080 | $0 | $0 | $0 | $0 | $0 | $9,332 | $0 | $15,694 | $0 | $336,106 | $0 | $0 |
| MARK LOISELLE | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $0 | $223,447 | $0 | $0 | $0 | $0 | $0 | $6,703 | $0 | $7,194 | $0 | $237,344 | $0 | $0 |
| ROBERTA MERKLE | ||||||||||||||
| VP-STRATEGIC INITIATIVES | $0 | $179,307 | $0 | $0 | $0 | $0 | $0 | $5,379 | $0 | $7,894 | $0 | $192,580 | $0 | $0 |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RHODE ISLAND HEALTH AND EDUCATIONAL BUILDING CORP | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| CUSIP | NONEAVAIL | CUSIPNum |
| Bond Issued | 2018-10-02 | BondIssuedDt |
| Issue Price | $8,901,000 | IssuePriceAmt |
| Purpose | REFUND A PRIOR ISSUE; FACILITY CONSTRUCTION | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $3,046,824 | RetiredAmt |
| Total Proceeds | $8,901,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $116,456 | IssuanceCostsFromProceedsAmt |
| Substantial Completion | 2001 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | 0 | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | Yes (1) | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | Yes (1) | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | THE SAINT ELIZABETH COMMUNITY PURCHASED 100% MEMBER INTEREST IN NOVEMBER 2024. |
| FORM 990, PART VI, SECTION A, LINE 6 | OCEAN STATE ASSISTED LIVING D/B/A THE SEASONS EAST GREENWICH ("OSAL") WAS INCORPORATED AS A RHODE ISLAND NON BUSINESS CORPORATION AND OBTAINED ITS TAX-EXEMPT STATUS AS A 501(C)(3) ORGANIZATION ON JANUARY 12, 2001. STEERE HOUSE NURSING & REHABILITATION CENTER ("STEERE") AND SCANDINAVIAN HOME, INC. D/B/A SCANDINAVIAN COMMUNITIES ("SCANDINAVIAN"), TWO RHODE ISLAND NON-PROFIT CORPORATIONS, WERE MEMBERS OF OSAL THROUGH NOVEMBER 14, 2024. AS OF NOVEMBER 15, 2024, THE SAINT ELIZABETH COMMUNITY BECAME THE SOLE MEMBER OF OSAL. OSAL IS GOVERNED BY THE SAINT ELIZABETH COMMUNITY'S BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE RELATED ORGANIZATION - THE SAINT ELIZABETH COMMUNITY ESTABLISHES THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE SAINT ELIZABETH COMMUNITY AUDIT COMMITTEE REVIEWS AND APPROVES THE FORM 990 PRIOR TO ISSUANCE AND RECOMENDS TO THE BOARD OF TRUSTEES TO ACCEPT THE FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD OF TRUSTEES AND SENIOR MANAGEMENT ARE REQUIRED TO SUBMIT ANNUAL DISCLOSURE STATEMENTS IN ACCORDANCE WITH OSAL'S CONFLICT OF INTEREST POLICY. ANY POTENTIAL CONFLICTS OF INTEREST THAT MAY ARISE PERIODICALLY MUST BE DISCLOSED TO THE BOARD. TO ENSURE THAT THE OSAL OPERATES IN A MANNER CONSISTENT WITH ITS CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS ARE CONDUCTED. |
| FORM 990, PART VI, SECTION B, LINE 15A | COMPENSATION FOR THE PRESIDENT AND TOP MANAGEMENT IS DETERMINED BASED ON ANALYSIS PREPARED BY AN OUTSIDE COMPENSATION ANALYST THAT DETERMINES THE APPROPRIATENESS OF SALARIES. A SALARY SURVEY WAS COMPLETED FOR THE LEADERSHIP STAFF OF THE SAINT ELIZABETH COMMUNITY. RESULTS OF THE SURVEY ARE USED AND COMPARED AGAINST INDUSTRY STATISTICS AND INFLATION RATES IN DETERMINING APPROPRIATE COMPENSATION OF OFFICERS AND KEY EMPLOYEES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC AT THE SAINT ELIZABETH COMMUNITY LOCATION. |
| FORM 990, PART IX, LINE 11G | CONTRACTED DINING, HOUSEKEEPING AND MAINTENANCE: PROGRAM SERVICE EXPENSES 1,151,799. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,151,799. FOOD: PROGRAM SERVICE EXPENSES 392,302. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 392,302. OTHER FEES: PROGRAM SERVICE EXPENSES 59,690. MANAGEMENT AND GENERAL EXPENSES 28,976. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 88,666. BANK FEES AND SERV. CHARGES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,800. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,800. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (8 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| SAINT ELIZABETH ADULT DAY CENTERS | ||||||||||
| 140 WARWICK NECK AVENUE | WARWICK | RI | 02889 | 050429500 | ADULT DAYCARE SERVICES | RI | 501(C)(3) | LINE 10 | N/A | 0 |
| SAINT ELIZABETH APARTMENTS FOR SENIORS | ||||||||||
| 150 WARWICK NECK AVENUE | WARWICK | RI | 02889 | 264338544 | ELDERLY HOUSING FACILITIES AND SERVICES | RI | 501(C)(3) | LINE 10 | N/A | 0 |
| SAINT ELIZABETH APARTMENTS FOR SENIORS AND MOBILITY-IMPAIRED | ||||||||||
| WESTMINSTER STREET | PROVIDENCE | RI | 02903 | 050392246 | OPERATES APARTMENT COMPLEX FOR ELDERLY | RI | 501(C)(3) | LINE 10 | N/A | 0 |
| SAINT ELIZABETH DEVELOPMENT CORPORATION | ||||||||||
| 2364 POST ROAD SUITE 100 | WARWICK | RI | 02886 | 050506057 | RENTS LAND | RI | 501(C)(2) | LINE 12A, I | N/A | 0 |
| SAINT ELIZABETH HOME CARE | ||||||||||
| 2364 POST ROAD SUITE 100 | WARWICK | RI | 02886 | 474523236 | HOME CARE | RI | 501(C)(3) | LINE 10 | N/A | 0 |
| SAINT ELIZABETH HOME EAST GREENWICH | ||||||||||
| ONE SAINT ELIZABETH WAY | GREENWICH | RI | 02818 | 050258998 | OPERATES NURSING HOME | RI | 501(C)(3) | LINE 10 | N/A | 0 |
| ST ELIZABETH'S WORKERS' COMPENSATION TRUST | ||||||||||
| 2364 POST ROAD SUITE 100 | WARWICK | RI | 02886 | 050462175 | SELF INSURED WORKERS' COMPENSATION TRUST | RI | 501(C)(3) | LINE 12A, I | N/A | 0 |
| THE SAINT ELIZABETH COMMUNITY | ||||||||||
| 2364 POST ROAD SUITE 100 | WARWICK | RI | 02886 | 050457342 | SUPPORTING AND MAKING CONTRIBUTIONS TO THE RELATED ORGANIZATIONS | RI | 501(C)(3) | LINE 12B, II | N/A | 0 |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ST ELIZABETH ASSISTED LIVING | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 109 MELROSE STREET | AddressLine1Txt |
| City | PROVIDENCE | CityNm |
| State Abbreviation | RI | StateAbbreviationCd |
| ZIP | 02907 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 050518113 | EIN |
| Primary Activities | OPERATES AN ASSISTED LIVING FACILITY | PrimaryActivitiesTxt |
| Legal Domicile State | RI | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Predominant Income Type | N/A | PredominantIncomeTypeTxt |
| Disproportionate Allocations | 0 | DisproportionateAllocationsInd |
| General Or Managing Partner | 0 | GeneralOrManagingPartnerInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEAL MELROSE INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2364 POST ROAD | AddressLine1Txt |
| City | WARWICK | CityNm |
| State Abbreviation | RI | StateAbbreviationCd |
| ZIP | 02886 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 050518115 | EIN |
| Primary Activities | REAL ESTATE DEVELOPER | PrimaryActivitiesTxt |
| Legal Domicile State | RI | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | C | EntityTypeTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE SAINT ELIZABETH COMMUNITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | P | TransactionTypeTxt |
| Involved | $102,156 | InvolvedAmt |
| Method Of Amount Determination | FMV | MethodOfAmountDeterminationTxt |
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