RESIDENTIAL ALTERNATIVES OF IOWA: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: RESIDENTIAL ALTERNATIVES OF IOWA (EIN 72-1568459)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-11-13
IRS object ID: 201213189349301326
Schema version: 2011v1.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-11-13T09:09:36-06:00	Timestamp
Tax Period End Date	2011-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	420714325	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MCGLADREY LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	117 E MAIN ST STE 210	AddressLine1
City	GALESBURG	City
State	IL	State
ZIP Code	61401	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	721568459	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	RESIDENTIAL ALTERNATIVES OF IOWA	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	RESI	NameControl
Phone	3093431550	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	285 SOUTH FARNHAM STREET	AddressLine1
City	GALESBURG	City
State	IL	State
ZIP Code	61401	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	IRWIN JANN	Name
Title	PRESIDENT	Title
Phone	3093431550	Phone
Date Signed	2012-11-07	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	BEN MCMAHAN	Name
PTIN	P00702421	PTIN
Phone	3093428026	Phone

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	IRWIN JANN	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	285 SOUTH FARNHAM STREET	AddressLine1
City	GALESBURG	City
State	IL	State
ZIP Code	61401	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	5341323	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2003	YearFormation
State Legal Domicile	IA	StateLegalDomicile
Activity Or Mission Description	TO PROVIDE & OPERATE NURSING AND ASSISTED LIVING FACILITIES FOR THE ELDERLY.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	4	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	4	NbrIndependentVotingMembers
Total Nbr Employees	289	TotalNbrEmployees
Total Nbr Volunteers	9	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	26993	ContributionsGrantsPriorYear
Contributions Grants Current Year	22258	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	5160369	ProgramServiceRevenuePriorYear
Program Service Revenue CY	5318974	ProgramServiceRevenueCY
Investment Income Prior Year	24	InvestmentIncomePriorYear
Investment Income Current Year	91	InvestmentIncomeCurrentYear
Other Revenue Prior Year	0	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	5187386	TotalRevenuePriorYear
Total Revenue Current Year	5341323	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	263	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	300	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	3028546	SalariesEtcPriorYear
Salaries Etc Current Year	2824164	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	3888799	OtherExpensePriorYear
Other Expenses Current Year	3380055	OtherExpensesCurrentYear
Total Expenses Prior Year	6917608	TotalExpensesPriorYear
Total Expenses Current Year	6204519	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-1730222	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-863196	RevenuesLessExpensesCY
Total Assets BOY	1031601	TotalAssetsBOY
Total Assets EOY	1253576	TotalAssetsEOY
Total Liabilities BOY	6864885	TotalLiabilitiesBOY
Total Liabilities EOY	7950056	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	-5833284	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-6696480	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	THE MISSION OF THE ORGANIZATION IS ARTICULATED IN ITS ARTICLES OF INCORPORATION AS FOLLOWS:THE CORPORATION IS ORGANIZED AND SHALL BE OPERATED EXCLUSIVELY FOR CHARITABLE PURPOSES, INCLUDING, FOR SUCH PURPOSES, THE MAKING OF DISTRIBUTIONS TO ORGANIZATIONS THAT QUALIFY AS TAX-EXEMPT ORGANIZATIONS UNDER 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED OR CORRESPONDING SECTION OF ANY FUTURE FEDERAL TAX CODE. IN FURTHERANCE OF THESE PURPOSES, THE CORPORATION MAY BUILD, LEASE, ACQUIRE AND OTHERWISE OWN AND OPERATE HOUSING, NURSING FACILITIES, CONTINUOUS CARE RETIREMENT COMMUNITIES AND OTHER RELATED FACILITIES AND SERVICES FOR THE ELDERLY, MENTALLY RETARDED, MENTALLY ILL, DEVELOPMENTALLY DISABLED AND OTHER LIKE CONDITIONS WITHOUT REGARD TO RACE, RELIGION, COLOR, SEX, CREED OR NATIONAL ORIGIN OF SAID PERSONS.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	5823794	Expense
Grants	300	Grants
Revenue	5318974	Revenue
Description	ALL PROGRAM SERVICES RELATE TO PROVIDING AND OPERATING SKILLED NURSING FACILITIES, HEALTH CARE, ASSISTED AND SEMI-INDEPENDENT LIVING FACILITIES, AND OTHER RELATED SERVICES TO THE ELDERLY.	Description
Total Program Service Expense	5823794	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	1	LobbyingActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	0	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	0	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	1	DisregardedEntity
Related Entity	1	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transaction Related Entity	0	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	1	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	10	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	289	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	4	NbrVotingGoverningBodyMembers
Number Independent Voting Members	4	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	1	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	0	WhistleblowerPolicy
Document Retention Policy	0	DocumentRetentionPolicy
Compensation Process CEO	0	CompensationProcessCEO
Compensation Process Other	0	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RON WILSON RFMS INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	3093431550	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	285 S FARNHAM ST	AddressLine1
City	GALESBURG	City
State	IL	State
ZIP Code	61401	ZIPCode

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	X	InfoInScheduleOPartVII

Form990 Part VII Section A Form990PartVIISectionA (5 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
IRWIN JANN
PRESIDENT	2.00	X	X	4500	0	0
JEFFREY SHAW
SECRETARY	2.00	X	X	4500	0	0
DOUG BIEDERSTEDT
DIRECTOR	2.00	X		3000	0	0
WILLIAM KEMPINERS
DIRECTOR	2.00	X		4500	0	0
RON WILSON RFMS INC
CFO	5.00		X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	16500	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	0	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RFMS INC	BusinessNameLine1

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	285 S FARNHAM ST	AddressLine1
City	GALESBURG	City
State	IL	State
ZIP Code	61401	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	ADMINISTRATIVE SERVICES	DescriptionOfServices
Compensation	180000	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K
All Other Contributions	22258	AllOtherContributions
Total Contributions	22258	TotalContributions

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
PRIVATE PAY RESIDENT S	623000	2993631	2993631
MEDICARE & MEDICAID	623000	2242310	2242310
BAD DEBT RECOVERY	623000	74077	74077
OTHER INCOME	623000	8956	8956

Field	Value	IRS element (for citing)
Total Program Service Revenue	5318974	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	91	TotalRevenueColumn
Exclusion	$91	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	5341323	TotalRevenueColumn
Related Or Exempt Function Income	5318974	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$91	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	300	Total
Program Services	300	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	16500	Total
Management And General	16500	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	2382000	Total
Program Services	2298923	ProgramServices
Management And General	83077	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	10058	Total
Program Services	9707	ProgramServices
Management And General	351	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	185230	Total
Program Services	178770	ProgramServices
Management And General	6460	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	230376	Total
Program Services	222341	ProgramServices
Management And General	8035	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	216000	Total
Program Services	122400	ProgramServices
Management And General	93600	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	4851	Total
Management And General	4851	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	38500	Total
Management And General	38500	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	1648	Total
Management And General	1648	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	238190	Total
Program Services	236690	ProgramServices
Management And General	1500	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	33170	Total
Program Services	29853	ProgramServices
Management And General	3317	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	52858	Total
Program Services	41635	ProgramServices
Management And General	11223	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	21177	Total
Program Services	16942	ProgramServices
Management And General	4235	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	1847080	Total
Program Services	1792339	ProgramServices
Management And General	54741	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	18378	Total
Program Services	16681	ProgramServices
Management And General	1697	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	5180	Total
Program Services	4662	ProgramServices
Management And General	518	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	22139	Total
Management And General	22139	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	61425	Total
Program Services	58353	ProgramServices
Management And General	3072	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	68273	Total
Program Services	60365	ProgramServices
Management And General	7908	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
SUPPLIES & SMALL EQUIP.	596636	596636
MEDICAID ASSESSMENT TAX	81798	81798
EQUIPMENT RENT & MAINT.	48449	48398	51
SUBSCRIPTIONS & FEES	14359	2805	11554

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	9944	Total
Program Services	4196	ProgramServices
Management And General	5748	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	6204519	Total
Program Services	5823794	ProgramServices
Management And General	380725	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	68749	BOY
EOY	359210	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	31365	BOY
EOY	1406	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	539089	BOY
EOY	576746	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	54896	BOY
EOY	59018	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	682020	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	444824	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	286252	BOY
EOY	237196	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	51250	BOY
EOY	20000	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1031601	BOY
EOY	1253576	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	790389	BOY
EOY	809987	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	18909	BOY
EOY	26406	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	2500000	BOY
EOY	2500000	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	3555587	BOY
EOY	4613663	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	6864885	BOY
EOY	7950056	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	-5833284	BOY
EOY	-6696480	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	-5833284	BOY
EOY	-6696480	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1031601	BOY
EOY	1253576	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-863196	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	1	AccountantCompileOrReview
FS Audited	0	FSAudited
Audit Committee	1	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	116747	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	85257	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	99985	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	26993	CurrentTaxYearMinus1Year
Current Tax Year	22258	CurrentTaxYear
Total	351240	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	6726270	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	6716691	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	5621651	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	5160369	CurrentTaxYearMinus1Year
Current Tax Year	5318974	CurrentTaxYear
Total	29543955	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	6843017	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	6801948	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	5721636	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	5187362	CurrentTaxYearMinus1Year
Current Tax Year	5341232	CurrentTaxYear
Total	29895195	Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Amts From Subst Contributors AmtsFromSubstContributors

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	2207	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	32912	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	115159	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	449253	CurrentTaxYearMinus1Year
Current Tax Year	244369	CurrentTaxYear
Total	843900	Total

Support From DQ Ps Etc SupportFromDQPsEtc

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	2207	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	32912	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	115159	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	449253	CurrentTaxYearMinus1Year
Current Tax Year	244369	CurrentTaxYear
Total	843900	Total

Field	Value	IRS element (for citing)
Public Support Total509	29051295	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	6562	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1535	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	20	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	24	CurrentTaxYearMinus1Year
Current Tax Year	91	CurrentTaxYear
Total	8232	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	6562	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1535	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	20	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	24	CurrentTaxYearMinus1Year
Current Tax Year	91	CurrentTaxYear
Total	8232	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	6849579	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	6803483	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	5721656	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	5187386	CurrentTaxYearMinus1Year
Current Tax Year	5341323	CurrentTaxYear
Total	29903427	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.97150	PublicSupportPercentage509
Prior Year Support Percentage	0.97810	PriorYearSupportPercentage
Investment Income Percentage	0.00030	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.00040	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule C IRS990ScheduleC

Total Grassroots Lobbying TotalGrassrootsLobbying

Field	Value	IRS element (for citing)
Filing Organizations Totals	0	FilingOrganizationsTotals

Total Direct Lobbying TotalDirectLobbying

Field	Value	IRS element (for citing)
Filing Organizations Totals	1648	FilingOrganizationsTotals

Total Lobbying Expenditures TotalLobbyingExpenditures

Field	Value	IRS element (for citing)
Filing Organizations Totals	1648	FilingOrganizationsTotals

Other Exempt Purpose Expenditures OtherExemptPurposeExpenditures

Field	Value	IRS element (for citing)
Filing Organizations Totals	5823794	FilingOrganizationsTotals

Total Exempt Purpose Expenditures TotalExemptPurposeExpenditures

Field	Value	IRS element (for citing)
Filing Organizations Totals	5825442	FilingOrganizationsTotals

Lobbying Nontaxable LobbyingNontaxableAmount

Field	Value	IRS element (for citing)
Filing Organizations Totals	441272	FilingOrganizationsTotals

Grassroots Nontaxable GrassrootsNontaxableAmount

Field	Value	IRS element (for citing)
Filing Organizations Totals	110318	FilingOrganizationsTotals

Tot Lobbying Grassroot Minus Non Tx TotLobbyingGrassrootMinusNonTx

Field	Value	IRS element (for citing)
Filing Organizations Totals	0	FilingOrganizationsTotals

Tot Lobby Expend Mns Lobbying Nontx TotLobbyExpendMnsLobbyingNontx

Field	Value	IRS element (for citing)
Filing Organizations Totals	0	FilingOrganizationsTotals

Lobbying Nontaxable Amount2 LobbyingNontaxableAmount2

Field	Value	IRS element (for citing)
Current Year Minus3	484503	CurrentYearMinus3
Current Year Minus2	490659	CurrentYearMinus2
Current Year Minus1	456257	CurrentYearMinus1
Current Year	441272	CurrentYear
Total	1872691	Total

Field	Value	IRS element (for citing)
Lobbying Ceiling	$2,809,037	LobbyingCeilingAmount

Total Lobbying Expenditures2 TotalLobbyingExpenditures2

Field	Value	IRS element (for citing)
Current Year Minus3	1518	CurrentYearMinus3
Current Year Minus2	1868	CurrentYearMinus2
Current Year Minus1	1558	CurrentYearMinus1
Current Year	1648	CurrentYear
Total	6592	Total

Grassroots Nontaxable Amount2 GrassrootsNontaxableAmount2

Field	Value	IRS element (for citing)
Current Year Minus3	121126	CurrentYearMinus3
Current Year Minus2	122665	CurrentYearMinus2
Current Year Minus1	114064	CurrentYearMinus1
Current Year	110318	CurrentYear
Total	468173	Total

Field	Value	IRS element (for citing)
Grassroots Ceiling	$702,260	GrassrootsCeilingAmount

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	254784	OtherCostOrOtherBasis
Depreciation	128022	Depreciation
Book Value	126762	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	387275	OtherCostOrOtherBasis
Depreciation	279093	Depreciation
Book Value	108182	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	39961	OtherCostOrOtherBasis
Depreciation	37709	Depreciation
Book Value	2252	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	237196	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (5 entries)

DescriptionDescription	AmountAmount
RESIDENT SECURITY DEPOSITS	$84,125
DUE TO RESIDENTS, TRUST ACCTS	$10,101
REFUNDABLE RESIDENT ACCOUNTS	$4,592
AMOUNTS DUE TO THIRD-PARTY PAYORS	$93,221
STANDY LOAN AGREEMENT WITH RESIDENTIAL ALTERNATIVES OF ILLINOIS, INC.	$4,421,624

Field	Value	IRS element (for citing)
Total Of Amounts	4613663	TotalOfAmounts

Form990 Schedule D Part XIV Form990ScheduleDPartXIV

Field	Value	IRS element (for citing)
Identifier	DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:	Identifier
Return Reference	PART X:	ReturnReference
Explanation	THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

Return ReferenceReturnReference	ExplanationExplanation
FORM 990, PART VI, SECTION A, LINE 3	THE ORGANIZATION RECEIVES MANAGEMENT SERVICES FROM LTC SUPPORT SERVICES, LLC, AN UNRELATED COMPANY. THESE SERVICES INCLUDE OVERSIGHT, TRAINING, REGULATORY COMPLIANCE, QUALITY ASSURANCE PROGRAMS, HUMAN RESOURCE SUPPORT, MARKETING AND MAINTENANCE. RESIDENTIAL ALTERNATIVES OF ILLINOIS, INC., IS A 12.5% OWNER OF LTC SUPPORT SERVICES, LLC. RESIDENTIAL ALTERNATIVES OF ILLINOIS, INC., IS RELATED TO RESIDENTIAL ALTERNATIVES OF IOWA, INC., THROUGH A COMMON BOARD OF DIRECTORS (SEE SCHEDULE R). THE REMAINING 87.5% OF LTC SUPPORT SERVICES, LLC., IS OWNED BY UNRELATED EXEMPT ORGANIZATIONS. THE ORGANIZATION ALSO HAS A NEGOTIATED ARMS LENGTH ADMINISTRATIVE SERVICES CONTRACT WITH RFMS, INC., AN UNRELATED COMPANY, TO OBTAIN SERVICES SUCH AS CASH MANAGEMENT, ACCOUNTING AND FINANCIAL REPORTING, PAYROLL AND EMPLOYEE BENEFITS, INFORMATION TECHNOLOGY, REGULATORY MATTERS, AND OTHER GENERAL BUSINESS AND FINANCIAL MANAGEMENT SERVICES AS REQUIRED.
FORM 990, PART VI, SECTION B, LINE 11	EACH MEMBER OF THE BOARD OF DIRECTORS RECEIVES A PAPER COPY OF FORM 990 FOR THEIR REVIEW AND COMMENT PRIOR TO ITS FILING. THE BOARD ALSO REVIEWS IN DETAIL EACH FORM 990 FILED BY THE ORGANIZATION AT ITS REGULARLY SCHEDULED BOARD MEETINGS. ON AN ANNUAL BASIS, EACH BOARD MEMBER ATTENDS A TRAINING SESSION THAT PROVIDES UPDATES ON CURRENT EXEMPT ORGANIZATION TAX COMPLIANCE MATTERS.
FORM 990, PART VI, SECTION B, LINE 12C	ALL OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO ATTEST TO THEIR COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. THE BOARD OF DIRECTORS REVIEWS ALL COMPLETED CONFLICT OF INTEREST STATEMENTS TO DETERMINE IF ANY CONFLICTS EXIST WHICH WOULD REQUIRE RESTRICTION ON PARTICIPATION IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN ANY TRANSACTION INVOLVING THE ORGANIZATION.
FORM 990, PART VI, SECTION C, LINE 18	A PAPER COPY OF FORM 990 IS PROVIDED UPON REQUEST. THE ORGANIZATION'S FORM 990 IS ALSO AVAILABLE VIA THE GUIDESTAR.ORG WEBSITE.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC EXCEPT THROUGH PUBLIC FILING REQUIREMENTS.
FORM 990, PART VII, SECTION A, COLUMN F	RON WILSON IS EMPLOYED BY RFMS, INC., AN UNRELATED ORGANIZATION WHICH HAS AN ADMINISTRATIVE SERVICES CONTRACT WITH RESIDENTIAL ALTERNATIVES OF IOWA. THE TYPE OF SERVICES PROVIDED BY RFMS, INC., ARE DETAILED IN THE SCHEDULE O EXPLANATION ABOVE RELATIVE TO FORM 990, PART VI, SECTION A, LINE 3. RON WILSON IS THE CHIEF FINANCIAL OFFICER OF RFMS, INC. HIS COMPENSATION REPORTED ON HIS RFMS, INC. FORM W-2, BOX 5 FOR CALENDAR YEAR 2011 IS $174,956. THIS COMPENSATION AMOUNT HAS NOT BEEN PRORATED BASED ON TIME SPENT FOR EACH OF THE NINETEEN ORGANIZATIONS TO WHOM SERVICES ARE PROVIDED BY RFMS, INC.
FORM 990, PART VII, SECTION A, COLUMN B:	APPROXIMATELY ONE HALF OF THE AVERAGE HOURS PER WEEK ESTIMATED FOR EACH DIRECTOR AND OFFICER IS DEVOTED TO RELATED ORGANIZATIONS LISTED ON SCHEDULE R.
FORM 990, PART XII, LINE 2C:	THE PROCESS FOR OVERSIGHT OF THE COMPILATION AND SELECTION OF INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Form990 Schedule R Part I Form990ScheduleRPartI

Name Of Disregarded Entity NameOfDisregardedEntity

Field	Value	IRS element (for citing)
Business Name Line1	CORALVILLE MANOR LLC	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2332 LIBERTY DRIVE	AddressLine1
City	CORALVILLE	City
State	IA	State
ZIP Code	52241	ZIPCode

Field	Value	IRS element (for citing)
EIN	300233914	EIN
Primary Activities	OPERATES WINDMILL MANOR, A SKILLED NURSING FACILITY	PrimaryActivities
Legal Domicile State	IA	LegalDomicileState
Total Income	4126293	TotalIncome
EOY Assets	997584	EOYAssets
Direct Controlling Entity NA	N/A	DirectControllingEntityNA

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
RESIDENTIAL ALTERNATIVES OF ILLINOIS INC
285 S FARNHAM ST	GALESBURG	IL	61401	371223846	OPERATES ELDERLY SKILLED NURSING,ASSISTED/INDEPNDENT LIVING FACILITIES	IL	501(C)(3)	LINE 9	N/A	0
RFMS INC MEDICAL BENEFIT PLAN TRUST
285 S FARNHAM ST	GALESBURG	IL	61401	367042729	MEDICAL, ST DISABILITY & DEATH BENEFITS FOR ELIGIBLE EMPLOYEES	IL	501(C)(9)		N/A	0

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	0	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	0	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	1	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	1	LoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other Org	0	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	0	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	0	ExchangeOfAssets
Rental Of Facilities To Other Orgs	0	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	0	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	0	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	0	PerformOfServicesByOtherOrgs
Sharing Of Facilities	0	SharingOfFacilities
Sharing Of Paid Employees	0	SharingOfPaidEmployees
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	1	OtherTransferToOtherOrg
Other Transfer From Other Org	0	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable

Name Of Other Organization NameOfOtherOrganization

Field	Value	IRS element (for citing)
Business Name Line1	RFMS INC MEDICAL BENEFIT PLAN TRUST	BusinessNameLine1

Field	Value	IRS element (for citing)
Transaction Type	Q	TransactionType
Amount Involved	77491	AmountInvolved
Method Of Amt Determination	COST OF PREMIUMS	MethodOfAmtDetermination

Form990 Schedule R Part VII Form990ScheduleRPartVII (2 entries)

Return ReferenceReturnReference

ExplanationExplanation

SCHEDULE R, PART II:

RESIDENTIAL ALTERNATIVES OF ILLINOIS, INC., IS RELATED TO RESIDENTIAL ALTERNATIVES OF IOWA ONLY BY SHARING A COMMON BOARD OF DIRECTORS.

SCHEDULE R, PART II AND PART V:

THE RFMS, INC. MEDICAL BENEFIT PLAN TRUST IS A SELF-INSURED BENEFIT PROGRAM FUNDED BY THE EMPLOYERS AND PARTICIPANTS WITHIN THE PLAN. PARTICIPANTS IN THE PLAN ARE CURRENT AND FORMER EMPLOYEES OF THE FOLLOWING SPONSORS: RFMS, INC., LTC SUPPORT SERVICES, LLC, COMMUNITY RESIDENTIAL CENTERS, INC., COMMUNITY LIVING OPTIONS, INC., FRANCES HOUSE, INC., UNLIMITED DEVELOPMENT, INC., KENSINGTON OF GALESBURG, INC., ACHIEVEMENT UNLIMITED, INC., CONCEPTS PLUS, INC., PINNACLE OPPORTUNITIES, INC., PIONEER CONCEPTS, INC., RESIDENTIAL ALTERNATIVES OF ILLINOIS, INC., RESIDENTIAL ALTERNATIVES OF IOWA, DESERT HEALTHCARE FACILITIES, INC., FLORIDA LIVING OPTIONS, INC., AND HIGHLAND ESTATES RESORT, LLC. NO TRUSTEE FEES OR MANAGEMENT FEES ARE PAID BY THE RFMS, INC. MEDICAL BENEFIT PLAN TRUST.