DEERFIELD RETIREMENT COMMUNITY INC: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- DEERFIELD RETIREMENT COMMUNITY INC (EIN 42-1508960)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-08-11
- IRS object ID
- 201542239349301479
- Schema version
- 2014v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-08-11T13:58:28-05:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420794029 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DENMAN & COMPANY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1601 22ND STREET SUITE 400 | AddressLine1Txt |
| City | WEST DES MOINES | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 502661453 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 421508960 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEERFIELD RETIREMENT COMMUNITY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DEER | BusinessNameControlTxt |
| Phone | 5152885805 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 EAST GRAND AVENUE NO 200 | AddressLine1Txt |
| City | DES MOINES | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 503091835 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LARRY M SMITH | PersonNm |
| Person Title | VICE PRESIDENT & CFO | PersonTitleTxt |
| Phone | 5152885805 | PhoneNum |
| Signature | 2015-08-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRUCE CAHILL | PreparerPersonNm |
| PTIN | P00546325 | PTIN |
| Phone | 5152258400 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-04-25 22:37:26Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | M SLOAN BENTLEY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 EAST GRAND AVENUE NO 200 | AddressLine1Txt |
| City | DES MOINES | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 503091835 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $20,754,322 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2000 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | CREATING COMMUNITIES CELEBRATING THE LIVES OF SENIORS. WE ALSO PROVIDE SUPPORT TO OUR EMPLOYEES THROUGH DISASTER RELIEF FUNDS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 220 | TotalEmployeeCnt |
| Total Volunteers | 200 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $14,202 | PYContributionsGrantsAmt |
| CY Contributions Grants | $10,815,909 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $9,699,763 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $9,354,468 | CYProgramServiceRevenueAmt |
| PY Investment Income | $70,733 | PYInvestmentIncomeAmt |
| CY Investment Income | $552,612 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $9,784,698 | PYTotalRevenueAmt |
| CY Total Revenue | $20,722,989 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $30,663 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $73,600 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,356,162 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,940,850 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $16,185,764 | PYOtherExpensesAmt |
| CY Other Expenses | $9,404,615 | CYOtherExpensesAmt |
| PY Total Expenses | $21,572,589 | PYTotalExpensesAmt |
| CY Total Expenses | $15,419,065 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$11,787,891 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $5,303,924 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $61,823,438 | TotalAssetsBOYAmt |
| Total Assets EOY | $59,702,175 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $114,365,236 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $103,292,770 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$52,541,798 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$43,590,595 | NetAssetsOrFundBalancesEOYAmt |
| Mission | CREATING COMMUNITIES CELEBRATING THE LIVES OF SENIORS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $12,337,968 | ExpenseAmt |
| Grant | $73,600 | GrantAmt |
| Revenue | $9,323,135 | RevenueAmt |
| Desc | TO PROVIDE APARTMENT UNITS AND HEALTH CARE FOR RETIRED PERSONS. RESIDENTS PAY AN INITIAL ENTRANCE FEE AND MONTHLY SERVICE FEES THEREAFTER WHICH ENTITLE THEM TO USE OF THE FACILITY FOR LIFE AND UNLIMITED USE OF THE HEALTH CENTER. RESIDENTS DO NOT ACQUIRE TITLE TO THE PROPERTY. | Desc |
| Total Program Service Expenses | $12,337,968 | 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 | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 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 | Yes (1) | 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 | Yes (1) | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 79 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 220 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 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 | Yes (1) | 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 | JASON BULS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5152885805 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 EAST GRAND AVENUE SUITE 200 | AddressLine1Txt |
| City | DES MOINES | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50309 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| JOHN J KADUCE | ||||||||
| DIRECTOR | 2.00 | 2.50 | Yes (X) | $0 | $30,500 | $0 | ||
| SCOTT M HARRISON | ||||||||
| PRIOR PRESIDENT/CEO/DIRECTOR | 2.00 | 40.50 | Yes (X) | $0 | $1,255,484 | $9,563 | Yes (X) | |
| ANN A WAGNER-HAUSER | ||||||||
| DIRECTOR | 2.00 | 2.50 | Yes (X) | $0 | $36,250 | $0 | ||
| DONALD W BOURNE | ||||||||
| DIRECTOR | 2.00 | 2.50 | Yes (X) | $0 | $34,500 | $0 | ||
| WILLIAM R COOK | ||||||||
| DIRECTOR | 2.00 | 2.50 | Yes (X) | $0 | $36,500 | $0 | ||
| PAULA J SHIVES | ||||||||
| DIRECTOR | 2.00 | 2.50 | Yes (X) | $0 | $32,500 | $0 | ||
| RITA M DRAGONETTE | ||||||||
| DIRECTOR | 2.00 | 2.50 | Yes (X) | $0 | $34,500 | $0 | ||
| E LAVERNE EPP | ||||||||
| DIRECTOR & VICE-CHAIR | 2.00 | 2.50 | Yes (X) | $0 | $36,250 | $0 | ||
| ROBERT C KEHM | ||||||||
| DIRECTOR & CHAIR | 6.00 | 6.50 | Yes (X) | $0 | $44,500 | $0 | ||
| M SLOAN BENTLEY | ||||||||
| PRESIDENT/CEO/DIRECTOR | 2.00 | 40.50 | Yes (X) | $0 | $367,314 | $12,223 | Yes (X) | |
| LARRY M SMITH | ||||||||
| VICE PRES/CFO & TREASURER | 2.00 | 40.50 | $0 | $294,040 | $27,270 | Yes (X) | ||
| JOEILYNN LEONHARDT | ||||||||
| VICE PRESIDENT - HR | 2.00 | 40.50 | $0 | $205,260 | $26,567 | Yes (X) | ||
| KIMBERLY HULETT | ||||||||
| VICE PRESIDENT - MARKETING | 2.00 | 40.50 | $0 | $189,805 | $26,176 | Yes (X) | ||
| SYDNEY J CODER | ||||||||
| CORPORATE SECRETARY | 2.00 | 2.50 | $0 | $17,011 | $0 | Yes (X) | ||
| JODI HIRSCH | ||||||||
| VICE PRESIDENT & GENERAL COUNSEL | 2.00 | 40.50 | $0 | $62,458 | $0 | Yes (X) | ||
| CYNTHIA MCNAIR | ||||||||
| EXECUTIVE DIRECTOR | 40.00 | 0.00 | $160,509 | $0 | $14,931 | Yes (X) | ||
| SHANNON MINSHALL | ||||||||
| ADMINISTRATOR | 40.00 | 0.00 | $117,185 | $0 | $28 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $277,694 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $2,676,872 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $116,758 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | 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 |
|---|---|---|---|---|---|
| GLYNN DEVINS ADVERTISING | |||||
| 11230 COLLEGE BLVD | OVERLAND PARK | KS | 66210 | MARKETING | $685,727 |
| US FOODS | |||||
| PO BOX 310347 | DES MOINES | IA | 50331 | FOOD & BEVERAGE | $364,204 |
| GREYSTONE DEVELOPMENT | |||||
| 225 E JOHN CARPENTER FREEWAY STE 7 | IRVING | TX | 75062 | CONSULTING | $228,962 |
| MID AMERICAN ENERGY | |||||
| PO BOX 8020 | DAVENPORT | IA | 52808 | UTILITIES | $201,070 |
| PARADIGM TAX GROUP | |||||
| 3030 N CENTRAL AVENUE STE 1001 | PHOENIX | AZ | 85012 | PROPERTY TAX CONSULTING | $160,846 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 8 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $10,813,432 | RelatedOrganizationsAmt |
| All Other Contributions | $2,477 | AllOtherContributionsAmt |
| Total Contributions | $10,815,909 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| APARTMENT FEES | 531110 | $5,993,478 | $5,993,478 |
| SKILLED NURSING | 623000 | $2,695,322 | $2,695,322 |
| ENTRANCE FEES | 531110 | $665,668 | $665,668 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $9,354,468 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $56,909 | TotalRevenueColumnAmt |
| Exclusion | $56,909 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $527,036 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
| Other | $31,333 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $527,036 | SecuritiesAmt |
| Other | -$31,333 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $495,703 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$31,333 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $527,036 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,722,989 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,323,135 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $583,945 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,600 | TotalAmt |
| Program Services | $73,600 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,618,090 | TotalAmt |
| Program Services | $3,694,472 | ProgramServicesAmt |
| Management And General | $923,618 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,962 | TotalAmt |
| Program Services | $17,570 | ProgramServicesAmt |
| Management And General | $4,392 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $639,864 | TotalAmt |
| Program Services | $511,891 | ProgramServicesAmt |
| Management And General | $127,973 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $660,934 | TotalAmt |
| Program Services | $528,747 | ProgramServicesAmt |
| Management And General | $132,187 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $215,430 | TotalAmt |
| Program Services | $204,658 | ProgramServicesAmt |
| Management And General | $10,772 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,349,913 | TotalAmt |
| Management And General | $1,349,913 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,547 | TotalAmt |
| Management And General | $31,547 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,740 | TotalAmt |
| Management And General | $4,740 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,180,000 | TotalAmt |
| Program Services | $944,000 | ProgramServicesAmt |
| Management And General | $236,000 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $932,564 | TotalAmt |
| Program Services | $932,564 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,561,754 | TotalAmt |
| Program Services | $2,433,666 | ProgramServicesAmt |
| Management And General | $128,088 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $135,055 | TotalAmt |
| Program Services | $132,354 | ProgramServicesAmt |
| Management And General | $2,701 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| PLANT OPERATIONS | $991,233 | $991,233 | |
| MEDICAL & OTHER RESIDEN | $668,598 | $668,598 | |
| DIETARY | $559,499 | $559,499 | |
| OTHER GENERAL & ADMINIS | $315,839 | $252,671 | $63,168 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $458,443 | TotalAmt |
| Program Services | $392,445 | ProgramServicesAmt |
| Management And General | $65,998 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,419,065 | TotalAmt |
| Program Services | $12,337,968 | ProgramServicesAmt |
| Management And General | $3,081,097 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $316,091 | BOYAmt |
| EOY | $478,855 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $488,045 | BOYAmt |
| EOY | $1,195,276 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,224 | BOYAmt |
| EOY | $33,105 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $107,291 | BOYAmt |
| EOY | $120,835 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $76,093,139 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $21,576,365 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,921,182 | BOYAmt |
| EOY | $54,516,774 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $106,017 | BOYAmt |
| EOY | $112,796 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,845,588 | BOYAmt |
| EOY | $3,244,534 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,823,438 | BOYAmt |
| EOY | $59,702,175 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,500,144 | BOYAmt |
| EOY | $3,215,524 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,925,000 | BOYAmt |
| EOY | $28,263,598 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,830,000 | BOYAmt |
| EOY | $4,787,359 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $12,735,860 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,110,092 | BOYAmt |
| EOY | $54,290,429 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $114,365,236 | BOYAmt |
| EOY | $103,292,770 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$52,541,798 | BOYAmt |
| EOY | -$43,590,595 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$52,541,798 | BOYAmt |
| EOY | -$43,590,595 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,823,438 | BOYAmt |
| EOY | $59,702,175 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $5,303,924 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $4,055 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $3,643,224 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| 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 | $26,981 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,081,314 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,452,527 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,202 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,815,909 | CurrentTaxYearAmt |
| Total | $19,390,933 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,904,418 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,050,171 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,738,650 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,699,763 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,354,468 | CurrentTaxYearAmt |
| Total | $50,747,470 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,931,399 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,131,485 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $16,191,177 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,713,965 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $20,170,377 | CurrentTaxYearAmt |
| Total | $70,138,403 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $26,981 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,078,699 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,452,527 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,185 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,813,432 | CurrentTaxYearAmt |
| Total | $19,383,824 | 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) |
|---|---|---|
| Current Tax Year Minus4 Years | $26,981 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,078,699 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,452,527 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,185 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,813,432 | CurrentTaxYearAmt |
| Total | $19,383,824 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $50,754,579 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $157,899 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $153,488 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $153,134 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $153,391 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $56,909 | CurrentTaxYearAmt |
| Total | $674,821 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $157,899 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $153,488 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $153,134 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $153,391 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $56,909 | CurrentTaxYearAmt |
| Total | $674,821 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $11,089,298 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,284,973 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $16,344,311 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,867,356 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $20,227,286 | CurrentTaxYearAmt |
| Total | $70,813,224 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.71670 | PublicSupportCY509Pct |
| Public Support PY509 | 0.84560 | PublicSupportPY509Pct |
| Investment Income CY | 0.00950 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01400 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
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
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,891,479 | OtherCostOrOtherBasisAmt |
| Book Value | $2,891,479 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $71,342,000 | OtherCostOrOtherBasisAmt |
| Depreciation | $20,354,314 | DepreciationAmt |
| Book Value | $50,987,686 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,859,660 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,222,051 | DepreciationAmt |
| Book Value | $637,609 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $54,516,774 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (5 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| ASSETS WHOSE USE IS LIMITED: ENTRANCE FEE DEPOSITS | $52,236 |
| DEFERRED EXPENSES (NET) | $1,406,524 |
| ASSETS WHOSE USE IS LIMITED: PRINCIPAL & INTEREST | $79,036 |
| ASSETS WHOSE USE IS LIMITED: DEBT SERVICE RESERVE | $1,653,438 |
| OTHER ASSETS | $53,300 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $3,244,534 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| ENTRANCE FEE DEPOSITS | $975 |
| DEFERRED ENTRANCE FEES | $42,288,183 |
| UNAMORTIZED BOND PREMIUM | $417,682 |
| FUTURE SERVICE OBLIGATION | $11,583,589 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $54,290,429 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $20,436,000 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $4,055 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$239,000 | OtherRevenueAmt |
| Revenue Not Reported | -$234,945 | RevenueNotReportedAmt |
| Revenue Subtotal | $20,670,945 | RevenueSubtotalAmt |
| Other Revenues Not Included | $52,044 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $52,044 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $20,722,989 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,484,000 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | -$3,695,891 | OtherExpensesIncludedAmt |
| Expenses Not Reported | -$3,695,891 | ExpensesNotReportedAmt |
| Expenses Subtotal | $15,179,891 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $239,174 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $239,174 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $15,419,065 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | DEERFIELD HAS BEEN GRANTED AN EXEMPTION FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS BEEN DESIGNATED AS A PUBLICLY SUPPORTED ORGANIZATION (RATHER THAN A PRIVATE FOUNDATION). DEERFIELD EVALUATES TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING ITS TAX RETURNS TO DETERMINE WHETHER IT IS "MORE LIKELY THAN NOT" THAT EACH TAX POSITION WOULD BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY BASED ON THE TECHNICAL MERITS OF THE POSITION. TAX POSITIONS NOT DEEMED TO MEET THE MORE-LIKELY-THAN-NOT THRESHOLD WOULD BE RECORDED AS A TAX BENEFIT OR EXPENSE IN THE CURRENT YEAR. FOR THE PERIODS ENDING DECEMBER 31, 2014 AND 2013, DEERFIELD HAS NOT RECORDED ANY SUCH TAX BENEFIT OR EXPENSE IN THE ACCOMPANYING FINANCIAL STATEMENTS. NO EXAMINATIONS ARE IN PROGRESS OR ANTICIPATED AT THIS TIME. DEERFIELD'S FEDERAL INCOME TAX RETURNS ARE OPEN TO EXAMINATION FOR THE YEARS ENDED DECEMBER 31, 2011 THROUGH DECEMBER 31, 2013. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | PASS-THROUGH THERAPY EXPENSE (MEDICAL & OTHER RESIDENT CARE) -239,000. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | LOSS ON DISPOSAL OF FIXED ASSETS -31,333. REVENUES NETTED AGAINST EXPENSES ON FINANCIAL STATEMENTS 84,000. VARIANCE DUE TO ROUNDED AUDITED FINANCIAL STATEMENTS -623. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | LOSS ON DISPOSAL OF FIXED ASSETS 31,333. REVENUES NETTED AGAINST EXPENSES ON FINANCIAL STATEMENTS -84,000. DECREASE IN OBLIGATION TO PROVIDE FUTURE SERVICES -3,643,224. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | PASS-THROUGH THERAPY EXPENSE (MEDICAL & OTHER RESIDENT CARE) 239,000. VARIANCE DUE TO ROUNDED AUDITED FINANCIAL STATEMENTS 174. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | HARDSHIP ASSISTANCE - REDUCTION OF FEES | GrantTypeTxt |
| Recipient | 2 | RecipientCnt |
| Cash Grant | $73,600 | CashGrantAmt |
| Valuation Method Used | FAIR MARKET VALUE OF REDUCTION OF FEES | ValuationMethodUsedDesc |
| Non Cash Assistance | RESIDENTS DO FROM TIME TO TIME SEEK FINANCIAL ASSISTANCE BY REQUESTING ASSISTANCE WITH THE MONTHLY FEE. SINCE THESE RESIDENTS HAVE SIGNED A LIFE CARE CONTRACT, THE ORGANIZATION IS OBLIGATED TO LET THEM CONTINUE TO LIVE IN THE COMMUNITY. MANAGEMENT SHALL REVIEW BOARD APPROVED CRITERIA TO DETERMINE WHETHER THE RESIDENT IS A CANDIDATE TO RECEIVE A HARDSHIP DISCOUNT. IF THE RESIDENT QUALIFIES FOR A HARDSHIP DISCOUNT, THE DISCOUNT WILL BEGIN TO BE DEDUCTED FROM THE MONTHLY FEES. | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION CAN EASILY MONITOR THE USE OF THE GRANTS TO INDIVIDUALS BECAUSE THE GRANTS ARE SIMPLY REDUCTIONS OF THE MONTHLY FEES AND ENTRANCE FEES THAT THE RESIDENT WOULD OWE IF THE HARDSHIP ASSISTANCE WAS NOT GRANTED. | 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 | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | 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 (6 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| SCOTT M HARRISON | ||||||||||||||
| PRIOR PRESIDENT/CEO/DIRECTOR | $0 | $147,906 | $0 | $44,860 | $0 | $1,062,718 | $0 | $5,285 | $0 | $4,278 | $0 | $1,265,047 | $0 | $600,000 |
| M SLOAN BENTLEY | ||||||||||||||
| PRESIDENT/CEO/DIRECTOR | $0 | $342,005 | $0 | $150 | $0 | $25,159 | $0 | $0 | $0 | $12,223 | $0 | $379,537 | $0 | $0 |
| LARRY M SMITH | ||||||||||||||
| VICE PRES/CFO & TREASURER | $0 | $249,693 | $0 | $44,089 | $0 | $258 | $0 | $6,642 | $0 | $20,628 | $0 | $321,310 | $0 | $0 |
| JOEILYNN LEONHARDT | ||||||||||||||
| VICE PRESIDENT - HR | $0 | $163,535 | $0 | $41,635 | $0 | $90 | $0 | $6,112 | $0 | $20,455 | $0 | $231,827 | $0 | $0 |
| KIMBERLY HULETT | ||||||||||||||
| VICE PRESIDENT - MARKETING | $0 | $163,923 | $0 | $25,792 | $0 | $90 | $0 | $5,413 | $0 | $20,763 | $0 | $215,981 | $0 | $0 |
| CYNTHIA MCNAIR | ||||||||||||||
| EXECUTIVE DIRECTOR | $115,586 | $0 | $32,538 | $0 | $12,385 | $0 | $0 | $0 | $14,931 | $0 | $175,440 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINES 4A-B | FormAndLineReferenceDesc |
| Explanation | SCOTT M. HARRISON (PRIOR OFFICER & DIRECTOR) RECEIVED SEVERANCE PAYMENTS TOTALING $400,000 FROM LIFESPACE COMMUNITIES, INC. DURING 2014. ADDITIONAL PAYMENTS TOTALING $500,000 WILL BE MADE DURING 2015 & 2016 IN ACCORDANCE WITH THE SEPARATION AGREEMENT. SCOTT M. HARRISON (PRIOR OFFICER & DIRECTOR) IS A PARTICIPANT IN A SECTION 457(F) PLAN MAINTAINED BY LIFESPACE COMMUNITIES, INC. HE RECEIVED THREE PAYMENTS TOTALING $662,195.83 FROM THIS PLAN DURING THE YEAR. THERE WERE NO CONTRIBUTIONS TO THE PLAN DURING 2014. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IOWA FINANCE AUTHORITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 521699886 | BondIssuerEIN |
| CUSIP | 46247CBH1 | CUSIPNum |
| Bond Issued | 2014-03-14 | BondIssuedDt |
| Issue Price | $34,189,140 | IssuePriceAmt |
| Purpose | CONSTRUCT FACILITY & REFUND BOND (5/15/07) | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $28,511,499 | TotalProceedsAmt |
| In Reserve Fund | $1,633,282 | InReserveFundAmt |
| Capital Expenditures | $322,359 | CapitalExpendituresAmt |
| Other Spent Proceeds | $28,189,140 | OtherSpentProceedsAmt |
| Substantial Completion | 2007 | SubstantialCompletionYr |
| Current Refunding | Yes (1) | CurrentRefundingInd |
| Advance Refunding | 0 | AdvanceRefundingInd |
| Final Allocation Made | 0 | 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 | Yes (1) | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00300 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00300 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | Yes (1) | RebateNotDueYetInd |
| Exception To Rebate | 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 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE K, PART II, LINE 3, TOTAL PROCEEDS OF ISSUE: | THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE IN PART I, COLUMN (E) AS THIS DEBT WAS ISSUED ON A DRAW-DOWN BASIS AND THE TOTAL PRINCIPAL AVAILABLE HAS NOT YET BEEN DRAWN. |
| SCHEDULE K, PART II, LINE 3, TOTAL PROCEEDS OF ISSUE: | THE TOTAL PROCEEDS DO NOT EQUAL THE SUMMATION OF LINES 4-12 DUE TO TRANSFERRED OR REPLACEMENT PROCEEDS IN LINE 4. |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIFESPACE COMMUNITIES INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship With Org | RELATED CHARITABLE ORGANIZATION | RelationshipWithOrgTxt |
| Loan Purpose | TAX-EXEMPT BONDS FOR CONSTRUCTION AND OPERATION OF HEALTH CARE FACILITIES | LoanPurposeTxt |
| Loan To Organization | Yes (X) | LoanToOrganizationInd |
| Original Principal | $4,787,359 | OriginalPrincipalAmt |
| Balance Due | $4,787,359 | BalanceDueAmt |
| Default | 0 | DefaultInd |
| Board Or Committee Approval | Yes (1) | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (1) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $4,787,359 | TotalBalanceDueAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | LIFESPACE COMMUNITIES, INC. IS THE SOLE MEMBER OF DEERFIELD RETIREMENT COMMUNITY, INC. |
| FORM 990, PART VI, SECTION A, LINE 7A | LIFESPACE COMMUNITIES, INC. HAS THE AUTHORITY TO ELECT THE MEMBERS OF THE GOVERNING BODY OF DEERFIELD RETIREMENT COMMUNITY, INC. PRESENTLY, THE BOARDS OF BOTH ORGANIZATIONS ARE IDENTICAL. |
| FORM 990, PART VI, SECTION B, LINE 11 | MANAGEMENT PERFORMS A THOROUGH REVIEW OF THE FORM 990. THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990 PRIOR TO FILING. ANY CONCERNS OR SUGGESTIONS IDENTIFIED BY THE AUDIT COMMITTEE ARE REPORTED TO THE FULL BOARD OF DIRECTORS. A COPY OF THE FORM 990 WILL BE DISTRIBUTED TO THE ENTIRE BOARD OF DIRECTORS PRIOR TO FILING. MEMBERS OF THE BOARD OF DIRECTORS DIRECT ANY QUESTIONS OR CONCERNS TO THE CHIEF FINANCIAL OFFICER TO BE RESOLVED PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | OFFICERS AND MEMBERS OF THE BOARD OF DIRECTORS OF DEERFIELD RETIREMENT COMMUNITY, INC. AND ALL RELATED ORGANIZATIONS MUST CONDUCT THEIR PERSONAL AFFAIRS IN SUCH A MANNER AS TO AVOID ANY POSSIBLE CONFLICTS OF INTEREST WITH DUTIES AND RESPONSIBILITIES AS OFFICERS AND MEMBERS OF THE BOARD OF DIRECTORS. ALL NEW BOARD MEMBERS AND OFFICERS ARE REQUIRED TO COMPLETE A CONFLICTS OF INTEREST STATEMENT. THIS IS REVIEWED BY THE MANAGEMENT DEVELOPMENT COMMITTEE OF THE BOARD OF DIRECTORS FOR APPROVAL. OFFICERS AND MEMBERS OF THE BOARD OF DIRECTORS ANNUALLY ARE REQUIRED TO COMPLETE A CONFLICTS OF INTEREST STATEMENT. THESE STATEMENTS ARE REVIEWED BY THE MANAGEMENT DEVELOPMENT COMMITTEE TO DETERMINE IF ANY CONFLICTS OF INTEREST EXIST PRIOR TO REAPPOINTMENT TO THE BOARD AND OFFICER POSITIONS. ANY DIRECTOR HAVING A CONFLICT OF INTEREST SHALL NOT VOTE OR USE HIS OR HER PERSONAL INFLUENCE ON THE MATTER, AND SHALL NOT BE COUNTED IN DETERMINING THE QUORUM FOR THE MEETING. THE MINUTES OF THE MEETING SHALL REFLECT THAT A DISCLOSURE WAS MADE, THE ABSTENTION FROM VOTING, AND THE QUORUM SITUATION. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION FOR OFFICERS AND DIRECTORS IS REVIEWED BY THE MANAGEMENT DEVELOPMENT COMMITTEE ANNUALLY. AN OUTSIDE CONSULTANT IS USED EVERY OTHER YEAR TO DETERMINE THE REASONABLENESS OF OFFICER AND DIRECTOR COMPENSATION. A REPORT IS PROVIDED TO THE BOARD OF DIRECTORS BY THE CONSULTANT. IN YEARS WHEN AN OUTSIDE CONSULTANT IS NOT USED, THE MANAGEMENT DEVELOPMENT COMMITTEE REVIEWS SURVEY INFORMATION TO DETERMINE THE REASONABLENESS OF OFFICER AND DIRECTOR COMPENSATION. THE BOARD OF DIRECTORS APPROVES THE ANNUAL COMPENSATION BASED ON THESE REVIEWS. OFFICERS FOR WHICH THIS PROCESS IS USED ARE THE CEO, COO AND CFO. THE SALARIES AND BENEFITS LISTED CONTAIN THE TOTAL SALARIES AND BENEFITS PAID TO EACH INDIVIDUAL THROUGH LIFESPACE COMMUNITIES, INC. AND ALL RELATED ENTITIES. |
| FORM 990, PART VI, SECTION C, LINE 19 | REQUESTS FROM THIRD PARTIES FOR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE REFERRED TO THE CHIEF FINANCIAL OFFICER. ANNUAL RETURNS AND THE APPLICATION FOR EXEMPTION ARE MADE AVAILABLE FOR PUBLIC INSPECTION AND ARE PROVIDED TO INDIVIDUALS WHO REQUEST THEM. COPIES ARE PROVIDED WITHIN 30 DAYS OF A WRITTEN REQUEST OR THE SAME DAY IF REQUESTED IN PERSON. |
| FORM 990, PART XI, LINE 9: | DECREASE IN OBLIGATION TO PROVIDE FUTURE SERVICES 3,643,224. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS OF OVERSEEING THE AUDIT AND SELECTING AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|
| LIFESPACE COMMUNITIES INC | |||||||||
| 100 EAST GRAND AVENUE SUITE 200 | DES MOINES | IA | 50309 | 421068850 | OPERATION OF RETIREMENT COMMUNITIES | IA | 501(C)(3) | LINE 9 | 0 |
| THE LIFESPACE FOUNDATION | |||||||||
| 100 EAST GRAND AVENUE SUITE 200 | DES MOINES | IA | 50309 | 421370848 | SUPPORT OF RETIREMENT COMMUNITIES | IA | 501(C)(3) | LINE 11A, I | 0 |
| LIFESPACE INC | |||||||||
| 100 EAST GRAND AVENUE SUITE 200 | DES MOINES | IA | 50309 | 273270337 | OWNERSHIP & ADMINISTRATION OF RETIREMENT COMMUNITY PROPERTY | IA | 501(C)(3) | LINE 11B, II | 0 |
| LIFESPACE MANAGEMENT INC | |||||||||
| 100 EAST GRAND AVENUE SUITE 200 | DES MOINES | IA | 50309 | 273271283 | MANAGEMENT OF RETIREMENT COMMUNITIES | IA | 501(C)(3) | LINE 11B, II | 0 |
| LIFESPACE SERVICES INC | |||||||||
| 100 EAST GRAND AVENUE SUITE 200 | DES MOINES | IA | 50309 | 273271147 | HEALTH SERVICES AND PROGRAMS FOR RETIREMENT COMMUNITIES | IA | 501(C)(3) | LINE 9 | 0 |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PRAIRIE VIEW CLUB OF KANSAS | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8101 MISSION RD | AddressLine1Txt |
| City | PRAIRIE VILLAGE | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66208 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 481159378 | EIN |
| Primary Activities | RESIDENT ENTERTAINMENT SERVICES | PrimaryActivitiesTxt |
| Legal Domicile State | KS | 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 | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 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 (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt |
|---|---|
| THE LIFESPACE FOUNDATION | |
| C | $28,530 |
| LIFESPACE COMMUNITIES INC | |
| C | $10,784,902 |
| LIFESPACE COMMUNITIES INC | |
| P | $252,095 |