CHURCH OF CHRIST ASSISTED LIVING INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: CHURCH OF CHRIST ASSISTED LIVING INC (EIN 38-3483291)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-07-25
IRS object ID: 201332069349300803
Schema version: 2012v2.1
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 D
Schedule L
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-07-25T07:57:22-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	INNES & LOTITO PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	22525 HALL RD STE A	AddressLine1
City	MACOMB	City
State	MI	State
ZIP Code	48042	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	383483291	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	CHURCH OF CHRIST ASSISTED LIVING	BusinessNameLine1
Business Name Line2	INC	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	CHUR	NameControl
Phone	5867912470	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	23621 FIFTEEN MILE ROAD	AddressLine1
City	CLINTON TOWNSHIP	City
State	MI	State
ZIP Code	480353018	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	MICHAEL SERILLA	Name
Title	CEO	Title
Phone	5867912470	Phone
Date Signed	2013-07-15	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	MICHAEL LOTITO	Name
Phone	5864680200	Phone
Date Prepared	2013-07-17	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	MICHAEL SERILLA CEO	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	23575 FIFTEEN MILE ROAD	AddressLine1
City	CLINTON TOWNSHIP	City
State	MI	State
ZIP Code	48035	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	4354012	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	CHURCHOFCHRISTCARECENTER.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1999	YearFormation
State Legal Domicile	MI	StateLegalDomicile
Activity Or Mission Description	CHURCH OF CHRIST ASSISTED LIVING, INC. OPERATES A THREE FLOOR, 138 BED ASSISTED LIVING FACILITY IN SOUTHEAST MICHIGAN. CHURCH OF CHRIST ASSISTED LIVING, INC. IS A MAJOR PROGRAM AND OPERATES UNDER A SECTION 232 HUD-INSURED MORTGAGE. SERVICES PROVIDED INCLUDE ROOM AND BOARD, PROVISION OF MEALS, TRANSPORTATION, ASSISTANCE WITH ACTIVITIES OF DAILY LIVING, AND PROVISION OF COMMUNITY ORIENTED GROUP ACTIVITIES.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	6	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	5	NbrIndependentVotingMembers
Total Nbr Employees	122	TotalNbrEmployees
Total Nbr Volunteers	20	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	1824	ContributionsGrantsPriorYear
Contributions Grants Current Year	2403	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	3837149	ProgramServiceRevenuePriorYear
Program Service Revenue CY	4316012	ProgramServiceRevenueCY
Investment Income Prior Year	-9431	InvestmentIncomePriorYear
Investment Income Current Year	1571	InvestmentIncomeCurrentYear
Other Revenue Prior Year	18523	OtherRevenuePriorYear
Other Revenue Current Year	34026	OtherRevenueCurrentYear
Total Revenue Prior Year	3848065	TotalRevenuePriorYear
Total Revenue Current Year	4354012	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	2054435	SalariesEtcPriorYear
Salaries Etc Current Year	2173395	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	2123907	OtherExpensePriorYear
Other Expenses Current Year	2228116	OtherExpensesCurrentYear
Total Expenses Prior Year	4178342	TotalExpensesPriorYear
Total Expenses Current Year	4401511	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-330277	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-47499	RevenuesLessExpensesCY
Total Assets BOY	8310092	TotalAssetsBOY
Total Assets EOY	8111864	TotalAssetsEOY
Total Liabilities BOY	13432143	TotalLiabilitiesBOY
Total Liabilities EOY	13281414	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	-5122051	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-5169550	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	CHURCH OF CHRIST ASSISTED LIVING, INC. OPERATES A THREE FLOOR, 138 BED ASSISTED LIVING FACILITY IN SOUTHEAST MICHIGAN. CHURCH OF CHRIST ASSISTED LIVING, INC. IS A MAJOR PROGRAM AND OPERATES UNDER A SECTION 232 HUD-INSURED MORTGAGE. SERVICES PROVIDED INCLUDE ROOM AND BOARD, PROVISION OF MEALS, TRANSPORTATION, ASSISTANCE WITH ACTIVITIES OF DAILY LIVING, AND PROVISION OF COMMUNITY ORIENTED GROUP ACTIVITIES.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	3372735	Expense
Description	TO PROVIDE FOR THE SUPERVISION AND OPERATION OF AN ASSISTED LIVING FACILITY IN ACCORDANCE WITH HUD REGULATIONS AND GUIDELINES.	Description
Total Program Service Expense	3372735	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	true	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	true	RelatedOrgControlledEntity
Transaction Related Entity	true	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	41	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	122	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	6	NbrVotingGoverningBodyMembers
Number Independent Voting Members	5	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	false	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	DENNIS MCFALL	NamePerson
Telephone Number	5862857124	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	23575 FIFTEEN MILE ROAD	AddressLine1
City	CLINTON TOWNSHIP	City
State	MI	State
ZIP Code	48035	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (8 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
MICHAEL SERILLA
CEO/BOARD SE	8.00	32.00	X	X	0	119625	0
DEBORAH HAMPTON
EXECUTIVE DI	40.00		X		90295	0	0
EDWARD SCHOLLENBERGER
MEMBER - BOD	1.00	2.00	X		0	0	0
MICHAEL MESSIER
VICE PRESIDE	1.00	2.00	X		0	0	0
MARK WILSON
PRESIDENT	1.00	2.00	X		0	0	0
THOMAS CARDWELL
TREASURER	1.00	2.00	X		0	0	0
JON SWANTEK
MEMBER - BOD	1.00	2.00	X		0	0	0
DENNIS MCFALL
DIRECTOR OF	8.00	32.00		X	0	90245	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	90295	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	209870	TotalReportableCompFrmRltdOrgs
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	2403	AllOtherContributions
Total Contributions	2403	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	PROGRAM SERVICE REVENUE	Description
Total Revenue Column	4316012	TotalRevenueColumn
Related Or Exempt Function Income	4316012	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	4316012	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	1571	TotalRevenueColumn
Related Or Exempt Function Income	1571	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
VENDING MACHINE/SPACE RENTAL	19476	19476
TELEPHONE	14550	14550

Field	Value	IRS element (for citing)
Total Other Revenue	34026	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	4354012	TotalRevenueColumn
Related Or Exempt Function Income	4351609	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	X	InfoInScheduleOPartIX

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	1910737	Total
Program Services	1387669	ProgramServices
Management And General	523068	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	96363	Total
Management And General	96363	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	166295	Total
Management And General	166295	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	15850	Total
Program Services	15850	ProgramServices

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	616277	Total
Program Services	599594	ProgramServices
Management And General	16683	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	446	Total
Program Services	446	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	41637	Total
Program Services	7001	ProgramServices
Management And General	34636	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	9455	Total
Management And General	9455	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	200301	Total
Program Services	192235	ProgramServices
Management And General	8066	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	555872	Total
Program Services	555872	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	439841	Total
Program Services	439841	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	157732	Total
Program Services	48022	ProgramServices
Management And General	109710	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Management And GeneralManagementAndGeneral	Program ServicesProgramServices
MAINTENANCE SUPPLIES	64500	64500
NURSING SUPPLIES	33113		33113
DIETARY SUPPLIES	30336		30336
LAUNDRY SUPPLIES	26957		26957

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	35799	Total
Program Services	35799	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	4401511	Total
Program Services	3372735	ProgramServices
Management And General	1028776	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	119850	BOY
EOY	337070	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	464758	BOY
EOY	457562	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	70600	BOY
EOY	37846	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	44076	BOY
EOY	21880	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	10010919	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	3810386	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	6516748	BOY
EOY	6200533	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	1094060	BOY
EOY	1056973	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	8310092	BOY
EOY	8111864	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	324501	BOY
EOY	281945	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	9318315	BOY
EOY	9199691	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	3789327	BOY
EOY	3799778	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	13432143	BOY
EOY	13281414	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	-5122051	BOY
EOY	-5169550	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	-5122051	BOY
EOY	-5169550	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	8310092	BOY
EOY	8111864	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-47499	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	true	FederalGrantAuditRequired
Federal Grant Audit Performed	true	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	200	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	226	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1824	CurrentTaxYearMinus1Year
Current Tax Year	2403	CurrentTaxYear
Total	4653	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	200	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	226	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1824	CurrentTaxYearMinus1Year
Current Tax Year	2403	CurrentTaxYear
Total	4653	Total

Field	Value	IRS element (for citing)
Public Support Total170	4653	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	1623	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	399	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1671	CurrentTaxYearMinus1Year
Current Tax Year	1571	CurrentTaxYear
Total	5264	Total

Field	Value	IRS element (for citing)
Total Support	9917	TotalSupport
Gross Receipts From Admissions Etc	4351609	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.46920	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.39880	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	204003	OtherCostOrOtherBasis
Book Value	204003	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	8424206	OtherCostOrOtherBasis
Depreciation	2640462	Depreciation
Book Value	5783744	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1382710	OtherCostOrOtherBasis
Depreciation	1169924	Depreciation
Book Value	212786	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	6200533	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
LOAN TO AFFILIATE	$3,628,883
RESIDENT TRUST & SECURITY DEPOSITS	$170,895

Field	Value	IRS element (for citing)
Total Of Amounts	3799778	TotalOfAmounts
Tot Revenue Etc Audited Fincl Stmt	4354012	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	4354012	RevenueSubtotal
Total Revenue Per Form990	4354012	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	4401511	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	4401511	ExpensesSubtotal
Total Expenses Per Form990	4401511	TotalExpensesPerForm990

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (5 entries)

RelationshipRelationship	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
CHURCH OF CHRIST NON-PROFIT HOUSING
AFFILIATE	SEE EXPLANATION IN	false
CORP DBA CHURCH OF CHRIST SENIOR
	SCHEDULE O	false
HOUSING INC
		false
CHURCH OF CHRIST HOME FOR THE AGED
AFFILIATE	SEE EXPLANATION IN	false
(no name)
	SCHEDULE O	false

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	FORM 990 - ORGANIZATION'S MISSION	CHURCH OF CHRIST ASSISTED LIVING, INC. OPERATES A THREE FLOOR, 138 BED ASSISTED LIVING FACILITY IN SOUTHEAST MICHIGAN. CHURCH OF CHRIST ASSISTED LIVING, INC. IS A MAJOR PROGRAM AND OPERATES UNDER A SECTION 232 HUD-INSURED MORTGAGE. SERVICES PROVIDED INCLUDE ROOM AND BOARD, PROVISION OF MEALS, TRANSPORTATION, ASSISTANCE WITH ACTIVITIES OF DAILY LIVING, AND PROVISION OF COMMUNITY ORIENTED GROUP ACTIVITIES.
ADDITIONAL INFORMATION	FORM 990	SCHEDULE L, PART IV AND SCHEDULE R, PART V - CHURCH OF CHRIST HOME FOR THE AGED, INC., CHURCH OF CHRIST NON-PROFIT HOUSING CORPORATION D/B/A CHURCH OF CHRIST SENIOR HOUSING, INC. AND CHURCH OF CHRIST ASSISTED LIVING, INC. SHARE THE SAME CAMPUS SETTING IN CLINTON TOWNSHIP, MICHIGAN. EACH OF THESE CORPORATIONS HAS THE SAME SIX MEMBER BOARD OF DIRECTORS AND THE ADMINISTRATORS/PROJECT MANAGERS ALL REPORT TO THE SAME CEO. ADDITIONALLY, THE THREE CORPORATIONS SHARE THE SAME DATA PROCESSING SYSTEM WHICH ALLOWS PROCESSING FOR MULTIPLE ENTITIES. FOR REASONS OF SIMPLICITY AND ECONOMIC EXPEDIENCY, THESE CORPORATIONS OCCASIONALLY TAKE ADVANTAGE OF GROUP PURCHASE DISCOUNTS FOR SUPPLIES AND PURCHASED SERVICES SUCH AS INSURANCE. THESE SHARED COSTS ARE SEPARATED AND ALLOCATED INTERNALLY WITHIN THE ACCOUNTING DEPARTMENT.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE CHIEF EXECUTIVE OFFICER AND DIRECTOR OF FINANCE REVIEW THE FORM 990 PRIOR TO FILING.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	COMPENSATION FOR THE CORPORATION'S CEO, OTHER OFFICERS AND TOP MANAGEMENT OFFICIALS IS BASED ON THEIR QUALIFICATIONS AS WELL AS AN ANALYSIS OF THE COMPENSATION OF OTHERS IN COMPARABLE ORGANIZATIONS IN THE INDUSTRY.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	COMPENSATION FOR THE CORPORATION'S CEO, OTHER OFFICERS AND TOP MANAGEMENT OFFICIALS IS BASED ON THEIR QUALIFICATIONS AS WELL AS AN ANALYSIS OF THE COMPENSATION OF OTHERS IN COMPARABLE ORGANIZATIONS IN THE INDUSTRY.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	FINANCIAL STATEMENT REPORTING FOR THIS ENTITY IS MADE TO HUD, IRS AND MMAM (MICHIGAN MULTI-FAMILY ASSET MANAGERS). FINANCIAL REPORTS AND OTHER RELATED DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AT THE COMPANY'S BUSINESS OFFICE DURING NORMAL BUSINESS HOURS.
OTHER FEES FOR SERVICES	FORM 990, PART IX, LINE 11G	DIETARY PURCHASED SERVICES 314,051 0 0 FOOD 241,246 0 0 NURSING PURCHASED SERVICES 2,391 0 0 PHARMACY PURCHASED SERVICES 4,813 0 0 OTHER PURCHASED SERVICES 0 16,683 0 SECURITY CONTRACT SERVICES 27,337 0 0 DIETARY MANAGEMENT FEE 9,756 0 0

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Public Charity StatusPublicCharityStatus	Direct Controlling Entity NADirectControllingEntityNA	Controlled OrgControlledOrg
CHURCH OF CHRIST HOME FOR THE AGED
23575 FIFTEEN MILE ROAD	CLINTON TOWNSHIP	MI	48035	381426884	NURSING	MI	501C3	7	N/A	false
CHURCH OF CHRIST SENIOR HOUSING INC
23621 FIFTEEN MILE ROAD	CLINTON TOWNSHIP	MI	48035	260432378	HOUSING	MI	501C3	7	N/A	false

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	false	DividendsRelatedOrganization
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	true	SharingOfFacilities
Sharing Of Paid Employees	true	SharingOfPaidEmployees
Reimbursement Paid To Other Org	true	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (5 entries)

Transaction TypeTransactionType	Method Of Amt DeterminationMethodOfAmtDetermination	Amount InvolvedAmountInvolved
CHURCH OF CHRIST HOME FOR THE AGED
N	NA
CHURCH OF CHRIST HOME FOR THE AGED
O	DIRECT ALLOCATION	330177
CHURCH OF CHRIST HOME FOR THE AGED
P	INC IN ABOVE ALLOCATION
SEE EXPLANATION ON SCHEDULE O

FOR THE ABOVE TRANSACTION DETAILS

CHURCH OF CHRIST ASSISTED LIVING INC: Form 990, tax year 2012

Return header ReturnHeader

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Preparer Firm US Address PreparerFirmUSAddress

Filer Filer

Name Name

US Address USAddress

Officer Officer

Preparer Preparer

Form 990 IRS990

Address Principal Officer US AddressPrincipalOfficerUS

The Books Are In Care Of TheBooksAreInCareOf

Address US AddressUS

Form990 Part VII Section A Form990PartVIISectionA (8 entries)

Program Service Revenue ProgramServiceRevenue

Investment Income InvestmentIncome

Other Revenue Misc OtherRevenueMisc (2 entries)

Total Revenue TotalRevenue

Other Salaries And Wages OtherSalariesAndWages

Other Employee Benefits OtherEmployeeBenefits

Payroll Taxes PayrollTaxes

Fees For Services Accounting FeesForServicesAccounting

Fees For Services Other FeesForServicesOther

Advertising Advertising

Office Expenses OfficeExpenses

Information Technology InformationTechnology

Occupancy Occupancy

Interest Interest

Depreciation Depletion DepreciationDepletion

Insurance Insurance

Other Expenses OtherExpenses (4 entries)

All Other Expenses AllOtherExpenses

Total Functional Expenses TotalFunctionalExpenses

Cash Non Interest Bearing CashNonInterestBearing

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Accounts Receivable AccountsReceivable

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Intangible Assets IntangibleAssets

Total Assets TotalAssets

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Other Liabilities OtherLiabilities

Total Liabilities TotalLiabilities

Unrestricted Net Assets UnrestrictedNetAssets

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FS Audited Basis FSAuditedBasis

Schedule A IRS990ScheduleA

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Total170 Total170

Gross Investment Income170 GrossInvestmentIncome170

Schedule D IRS990ScheduleD

Land Land

Leasehold Improvements LeaseholdImprovements

Equipment Equipment

Other Liabilities OtherLiabilities (2 entries)

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (5 entries)

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)

Transactions Related Orgs Table TransactionsRelatedOrgsTable (5 entries)

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