THE RESERVE A NONPROFIT CORP: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: THE RESERVE A NONPROFIT CORP (EIN 47-0826256)
Tax period: 2013-01-01 to 2013-12-31
Filed: 2014-05-15
IRS object ID: 201421359349308047
Schema version: 2013v3.0
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 K
Schedule L
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2014-05-15T16:56:04-05:00	ReturnTs
Tax Period End	2013-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	421104473	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MCGOWEN HURST CLARK & SMITH PC	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1601 WEST LAKES PARKWAY SUITE 300	AddressLine1
City	WEST DES MOINES	City
State	IA	State
ZIP Code	50266	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	470826256	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE RESERVE A NONPROFIT CORPORATION	BusinessNameLine1
Business Name Line2	DBA THE RESERVE ON WALNUT CREEK	BusinessNameLine2

Field	Value	IRS element (for citing)
Business Name Control	RESE	BusinessNameControlTxt
Phone	5152435823	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3408 WOODLAND AVENUE NO 504	AddressLine1
City	WEST DES MOINES	City
State	IA	State
ZIP Code	50266	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	NANCY BOYER	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	5152435823	PhoneNum
Signature	2014-05-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	THOMAS J PFLANZ CPA	PreparerPersonNm
PTIN	P00054885	PTIN
Phone	5152883279	PhoneNum
Preparation	2014-05-13	PreparationDt

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	NANCY BOYER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3408 WOODLAND AVENUE NO 504	AddressLine1
City	WEST DES MOINES	City
State	IA	State
ZIP Code	50266	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$3,045,506	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.RESERVEWALNUTCREEK.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1999	FormationYr
Legal Domicile State	IA	LegalDomicileStateCd
Activity Or Mission	THE ORGANIZATION PROVIDES RESIDENTIAL HOUSING AND SERVICES TO THE ELDERLY.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	30	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$248,886	PYContributionsGrantsAmt
CY Contributions Grants	$48,694	CYContributionsGrantsAmt
PY Program Service Revenue	$2,703,510	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,725,038	CYProgramServiceRevenueAmt
PY Investment Income	$3,708	PYInvestmentIncomeAmt
CY Investment Income	-$22,964	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$63,852	CYOtherRevenueAmt
PY Total Revenue	$2,956,104	PYTotalRevenueAmt
CY Total Revenue	$2,814,620	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	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,582,749	PYOtherExpensesAmt
CY Other Expenses	$2,557,649	CYOtherExpensesAmt
PY Total Expenses	$2,582,749	PYTotalExpensesAmt
CY Total Expenses	$2,557,649	CYTotalExpensesAmt
PY Revenues Less Expenses	$373,355	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$256,971	CYRevenuesLessExpensesAmt
Total Assets BOY	$25,717,924	TotalAssetsBOYAmt
Total Assets EOY	$25,179,116	TotalAssetsEOYAmt
Total Liabilities BOY	$25,709,564	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$24,931,770	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$8,360	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$247,346	NetAssetsOrFundBalancesEOYAmt
Mission	WE PROVIDE RESIDENTIAL FACILITIES FOR THE AGED WHICH ARE DESIGNED TO MEET THE NEEDS OF AGED PERSONS - SUITABLE HOUSING, PHYSICAL AND MENTAL HEALTH CARE, CIVIC, CULTURAL AND RECREATIONAL ACTIVITIES, AND AN OVERALL ENVIROMENT CONDUCIVE TO DIGNITY AND INDEPENDENCE.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$2,238,634	ExpenseAmt
Revenue	$2,757,430	RevenueAmt
Desc	THE RESERVE PROVIDES 121 RESIDENTIAL UNITS TO THE ELDERLY. OUR SERVICES INCLUDE PHYSICAL CARE, MENTAL HEALTH CARE, AND CIVIC, RECREATIONAL AND CULTURAL ACTIVITIES FOR THE ELDERLY.	Desc
Total Program Service Expenses	$2,238,634	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	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (1)	TaxExemptBondsInd
Invest Tax Exempt Bonds	0	InvestTaxExemptBondsInd
Escrow Account	0	EscrowAccountInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	Yes (1)	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	Yes (1)	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	13	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	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	0	ConflictOfInterestPolicyInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NEWBURY MANAGEMENT COMPANY	BusinessNameLine1

Field	Value	IRS element (for citing)
Phone	5152435823	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3408 WOODLAND AVENUE SUITE 504	AddressLine1
City	WEST DES MOINES	City
State	IA	State
ZIP Code	50266	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
NANCY BOYER
PRESIDENT	5.00	Yes (X)	Yes (X)	$0	$0	$0
MAUREEN WILSON
VICE PRESIDENT	5.00	Yes (X)	Yes (X)	$0	$0	$0
JULIE KROLL
SECRETARY/TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
JAY DANIELS
DIRECTOR	5.00	Yes (X)		$0	$0	$0
PHYLLIS STATLANDER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ERIC BURMEISTER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
FRANK LEVY
DIRECTOR - EX OFFICIO	1.00	Yes (X)		$0	$0	$0
TOM CUMMINGS
DIRECTOR	5.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1	CityContractorAddress/USAddress/City	StateContractorAddress/USAddress/State	ZIP CodeContractorAddress/USAddress/ZIPCode	ServicesServicesDesc	CompensationCompensationAmt
NEWBURY MANAGEMENT COMPANY
3408 WOODLAND AVE SUITE 504	WEST DES MOINES	IA	50266	MGMT FEES/LEASED EMPLOYEES	$424,050
DORSEY & WHITNEY LLP
801 GRAND SUITE 4100	DES MOINES	IA	50309	ATTORNEY FEES	$101,634

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$48,694	AllOtherContributionsAmt
Noncash Contributions	$44,124	NoncashContributionsAmt
Total Contributions	$48,694	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SERVICE FEE INCOME	531310	$2,656,488	$2,656,488
FOOD SERVICE REVENUE	900099	$68,550	$68,550

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,725,038	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,494	TotalRevenueColumnAmt
Exclusion	$5,494	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$3,002	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$3,002	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,002	TotalRevenueColumnAmt
Exclusion	$3,002	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$50,000	SecuritiesAmt
Other	$152,428	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$44,124	SecuritiesAmt
Other	$186,762	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$5,876	SecuritiesAmt
Other	-$34,334	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$28,458	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$28,458	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ADMIN TRANSFERS FEES	900099	$23,538	$23,538
VACANT UNIT FEES	900099	$23,080	$23,080
ATTRITION FEES	900099	$10,502	$10,502

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,730	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,730	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$60,850	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,814,620	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,757,430	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$8,496	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$86,400	TotalAmt
Management And General	$86,400	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$106,185	TotalAmt
Management And General	$106,185	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$3,900	TotalAmt
Management And General	$3,900	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$71,261	TotalAmt
Program Services	$71,261	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$10,441	TotalAmt
Management And General	$10,441	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$433,249	TotalAmt
Program Services	$433,249	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$485,425	TotalAmt
Program Services	$485,425	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$693,766	TotalAmt
Program Services	$693,766	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$40,393	TotalAmt
Program Services	$40,393	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
LEASED EMPLOYEE EXPENSE	$337,650	$225,561	$112,089
REPAIRS AND MAINTENANCE	$233,644	$233,644
FOOD SERVICE EXPENSE	$41,273	$41,273
MISCELLANEOUS EXPENSE	$10,090	$10,090

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,972	TotalAmt
Program Services	$3,972	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,557,649	TotalAmt
Program Services	$2,238,634	ProgramServicesAmt
Management And General	$319,015	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$289,265	BOYAmt
EOY	$650,581	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,153,182	BOYAmt
EOY	$1,022,218	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$148,819	BOYAmt
EOY	$230,184	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
EOY	$3,865	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$25,108,471	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$5,801,384	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$19,870,077	BOYAmt
EOY	$19,307,087	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,960,830	BOYAmt
EOY	$3,830,053	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$295,751	BOYAmt
EOY	$135,128	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$25,717,924	BOYAmt
EOY	$25,179,116	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$334,002	BOYAmt
EOY	$353,083	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$14,511,003	BOYAmt
EOY	$14,060,980	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$10,864,559	BOYAmt
EOY	$10,517,707	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$25,709,564	BOYAmt
EOY	$24,931,770	EOYAmt

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

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$8,360	BOYAmt
EOY	$247,346	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,360	BOYAmt
EOY	$247,346	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$25,717,924	BOYAmt
EOY	$25,179,116	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$256,971	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$17,985	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	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)
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	$11,335	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$485	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$57,221	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$248,886	CurrentTaxYearMinus1YearAmt
Current Tax Year	$48,694	CurrentTaxYearAmt
Total	$366,621	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,621,218	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$216,801	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,680,016	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,703,510	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,723,096	CurrentTaxYearAmt
Total	$10,944,641	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,632,553	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$217,286	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,737,237	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,952,396	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,771,790	CurrentTaxYearAmt
Total	$11,311,262	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	$11,311,262	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,116	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$674	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6,730	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,708	CurrentTaxYearMinus1YearAmt
Current Tax Year	$8,496	CurrentTaxYearAmt
Total	$26,724	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,116	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$674	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6,730	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,708	CurrentTaxYearMinus1YearAmt
Current Tax Year	$8,496	CurrentTaxYearAmt
Total	$26,724	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,639,669	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$217,960	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,743,967	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,956,104	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,780,286	CurrentTaxYearAmt
Total	$11,337,986	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.99760	PublicSupportCY509Pct
Public Support PY509	0.96300	PublicSupportPY509Pct
Investment Income CY	0.00240	InvestmentIncomeCYPct
Investment Income PY	0.00250	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	$2,219,274	OtherCostOrOtherBasisAmt
Book Value	$2,219,274	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$22,438,086	OtherCostOrOtherBasisAmt
Depreciation	$5,359,077	DepreciationAmt
Book Value	$17,079,009	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$68,712	OtherCostOrOtherBasisAmt
Depreciation	$63,889	DepreciationAmt
Book Value	$4,823	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$382,399	OtherCostOrOtherBasisAmt
Depreciation	$378,418	DepreciationAmt
Book Value	$3,981	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$19,307,087	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
DEFERRED RESIDENT ENTRANCE FEES	$10,515,907
RESEVATION DEPOSITS	$1,800

Field	Value	IRS element (for citing)
Total Liability	$10,517,707	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$2,796,635	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$17,985	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$17,985	RevenueNotReportedAmt
Revenue Subtotal	$2,814,620	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$2,814,620	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,557,649	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$2,557,649	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,557,649	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	MANAGEMENT IS UNAWARE OF ANY UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2013 AND 2012. INTEREST AND PENALTIES ASSOCIATED WITH INCOME TAX MATTERS WOULD BE PRESENTED AS COMPONENTS OF INCOME TAX EXPENSE. THERE WERE NO INTEREST OR PENALTY CHARGES DURING 2013 AND 2012. THE ORGANIZATION'S PRIOR THREE YEARS' INCOME TAX RETURNS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE.	ExplanationTxt

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (3 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
CITY OF URBANDALE IOWA
A	426004578	2011-07-15	$3,231,663	REFINANCE	0	0	0
CITY OF URBANDALE IOWA
B	426004576	2011-07-15	$2,501,626	REFINANCE	0	0	0
IOWA FINANCE AUTHORITY
C	521699886	2011-11-01	$9,330,311	REFINANCE	0	0	0

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (3 entries)

Bond ReferenceBondReferenceCd	Total ProceedsTotalProceedsAmt	Current RefundingCurrentRefundingInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd
A	$3,231,663	Yes (1)	Yes (1)	Yes (1)
B	$2,501,626	Yes (1)	Yes (1)	Yes (1)
C	$9,330,311	Yes (1)	Yes (1)	Yes (1)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (3 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	Rebate Not Due YetRebateNotDueYetInd	Exception To RebateExceptionToRebateInd	No Rebate DueNoRebateDueInd	Variable Rate IssueVariableRateIssueInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
A	0	0	0	0	Yes (1)	0	0	0	0
B	0	0	0	0	Yes (1)	0	0	0	0
C	0	0	0	0	Yes (1)	0	0	0	0

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Field	Value	IRS element (for citing)
Person	FRANK LEVY	PersonNm

Field	Value	IRS element (for citing)
Relationship Description	DIRECTOR-EX OFFICIO	RelationshipDescriptionTxt
Transaction	$86,400	TransactionAmt
Transaction	ORGANIZATION PAYS MONTHLY MANAGEMENT FEES TO NEWBURY MANAGEMENT COMPANY, WHICH IS 100% OWNED BY DIRECTOR FRANK LEVY.	TransactionDesc
Sharing Of Revenues	0	SharingOfRevenuesInd

Schedule M IRS990ScheduleM

Real Estate Residential RealEstateResidentialGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$44,124	NoncashContributionsRptF990Amt
Method Of Determining Revenues	NET ENTRANCE FEES	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (1)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	Yes (1)	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 32B:	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION USES THE ASSISTANCE OF THE MANAGEMENT COMPANY IN THE TRANSFER OF RESIDENTIAL MEMBERSHIPS. THE TRANSFER OF A MEMBERSHIP IS SUBJECT TO THE FINAL APPROVAL BY THE ORGANIZATION'S BOARD OF DIRECTORS. THE MANAGEMENT COMPANY FACILITATES AND EXECUTES THE TRANSFER TRANSACTIONS.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	THE MANAGEMENT DUTIES OF THE ORGANIZATION ARE PROVIDED BY NEWBURY MANAGEMENT COMPANY.
FORM 990, PART VI, SECTION A, LINE 6	THERE SHALL BE TWO CLASSES OF MEMBERSHIP, BOTH OF WHICH CLASSES SHALL CONSIST OF VOTING MEMBERS: (A) SPONSOR MEMBER - THE SPONSOR MEMBER OF THE CORPORATION SHALL BE THE FOLLOWING NAMED ORGANIZATION WHICH SHALL, FROM TIME TO TIME, ASSIST IN ARRANGING WELLNESS PROGRAMS AND OTHER SERVICES FOR THE CARE AND TREATMENT OF PERSONS RESIDING WITHIN THE CORPORATION'S RETIREMENT CENTER IN URBANDALE, IOWA, AND SUCH OTHER ADDITIONAL SUPPORT AND GUIDANCE AS SHALL BE REQUIRED BY THE CORPORATION FROM TIME TO TIME. THE SPONSOR MEMBER SHALL BE: CENTRAL IOWA HOSPITAL CORPORATION. (B) RESIDENTIAL MEMBERS - ALL PERSONS WHO HAVE SIGNED APPLICATION AGREEMENTS WITH THE CORPORATION, HAVE BEEN ACCEPTED AS RESIDENTIAL MEMBERS IN THE CORPORATION, HAVE PAID ALL AMOUNTS DUE UNDER THE APPLICATION AGREEMENT, ARE NOT IN DEFAULT THEREUNDER, AND WHO HAVE NOT TRANSFERRED THEIR MEMBERSHIP IN THE CORPORATION WITH THE APPROVAL OF THE BOARD OF DIRECTORS, SHALL BE RESIDENTIAL MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7A	THE DIRECTORS SHALL BE ELECTED AT ANNUAL MEETINGS OF THE MEMBERS AS FOLLOWS: (A) FOUR (4) DIRECTORS SHALL BE ELECTED BY A MAJORITY VOTE OF THE SPONSOR MEMBER, ONE (1) OF WHOM SHALL BE AN EMPLOYEE OF THE AGENT EMPLOYED BY THE CORPORATION TO MANAGE THE CORPORATION'S RETIREMENT CENTER IN URBANDALE, IOWA, AND THREE (3) OF WHOM SHALL BE FROM THE COMMUNITY AT LARGE. EXCEPT IN CASE OF DEATH, RESIGNATION, RETIREMENT, DISQUALIFICATION, OR REMOVAL, ALL OF SUCH DIRECTORS SHALL SERVE FOR A TERM OF THREE (3) YEARS AND THEREAFTER UNTIL THEIR SUCCESSOR OR SUCCESSORS SHALL HAVE BEEN ELECTED AND QUALIFIED; AND (B) THREE (3) DIRECTORS, ALL OF WHOM SHALL BE RESIDENTIAL MEMBERS, SHALL BE ELECTED BY THE MAJORITY VOTE OF THE RESIDENTIAL MEMBERS. EXCEPT IN CASE OF DEATH, RESIGNATION, RETIREMENT, DISQUALIFICATION, OR REMOVAL, ALL OF SUCH DIRECTORS SHALL SERVE FOR A TERM OF THREE (3) YEARS AND THEREAFTER UNTIL THEIR SUCCESSOR OR SUCCESSORS SHALL HAVE BEEN ELECTED AND QUALIFIED.
FORM 990, PART VI, SECTION B, LINE 11	THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990 PRIOR TO FILING.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION PROVDES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST.
PART XII LINE 2C	THE ORGANIZATION HAS A COMMITTEE THAT OVERSEES THE AUDIT AND THE SELECTION OF THE ACCOUNTANT.