THE CEDARS INC: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization: THE CEDARS INC (EIN 48-0566683)
Tax period: 2009-07-01 to 2010-06-30
Filed: 2011-05-05
IRS object ID: 201141259349300329
Schema version: 2009v1.7
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 K
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-05-05T12:33:51-05:00	Timestamp
Tax Period End Date	2010-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SS&C BUSINESS & TAX SERVICES INC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	4910 CORPORATE CENTRE DR STE 150	AddressLine1
City	LAWRENCE	City
State	KS	State
ZIP Code	66047	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2009-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	480566683	EIN

Name Name

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

Field	Value	IRS element (for citing)
Name Control	CEDA	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1021 CEDARS DRIVE	AddressLine1
City	MCPHERSON	City
State	KS	State
ZIP Code	67460	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	CARMA WALL	Name
Title	CEO	Title
Date Signed	2011-02-15	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	MICHELE C HAMMANN CPA	Name
Phone	7858384484	Phone
Date Prepared	2011-05-05	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2009	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	CARMA WALL CEO	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1021 CEDARS DRIVE	AddressLine1
City	MCPHERSON	City
State	KS	State
ZIP Code	67460	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	10190689	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WWW.THECEDARS.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Activity Or Mission Description	THE CEDARS IS A RETIREMENT COMMUNITY COMMITTED TO PROVIDING COMPREHENSIVE HEALTH AND WELLNESS SERVICES, QUALITY LIVING OPTIONS, AND A COMPASSIONATE CHRISTIAN ENVIRONMENT.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	12	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	12	NbrIndependentVotingMembers
Total Nbr Employees	295	TotalNbrEmployees
Total Nbr Volunteers	10	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	102746	ContributionsGrantsPriorYear
Contributions Grants Current Year	180172	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	9474317	ProgramServiceRevenuePriorYear
Program Service Revenue CY	9873496	ProgramServiceRevenueCY
Investment Income Prior Year	-117476	InvestmentIncomePriorYear
Investment Income Current Year	64654	InvestmentIncomeCurrentYear
Other Revenue Prior Year	-767004	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	8692583	TotalRevenuePriorYear
Total Revenue Current Year	10118322	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	4885036	SalariesEtcPriorYear
Salaries Etc Current Year	4764933	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	300	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	298880	TotalFundrsngExpCurrentYear
Other Expense Prior Year	5408035	OtherExpensePriorYear
Other Expenses Current Year	5436599	OtherExpensesCurrentYear
Total Expenses Prior Year	10293371	TotalExpensesPriorYear
Total Expenses Current Year	10201532	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-1600788	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-83210	RevenuesLessExpensesCY
Total Assets BOY	22627959	TotalAssetsBOY
Total Assets EOY	21848161	TotalAssetsEOY
Total Liabilities BOY	23117251	TotalLiabilitiesBOY
Total Liabilities EOY	22316957	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	-489292	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-468796	NetAssetsOrFundBalancesEOY
Mission Description	THE CEDARS IS A RETIREMENT COMMUNITY COMMITTED TO PROVIDING COMPREHENSIVE HEALTH AND WELLNESS SERVICES, QUALITY LIVING OPTIONS, AND A COMPASSIONATE CHRISTIAN ENVIRONMENT.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	8385860	Expense
Description	TO PROVIDE RESIDENT CARE, INCLUDING ROOM AND BOARD FOR RESIDENTS AS WELL AS PROVIDE INDEPENDENT LIVING PROGRAMS FOR RESIDENTS WHO REQUIRE LESS ASSISTANCE.	Description
Total Program Service Expense	8385860	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Balance Sheet Amounts Reported	true	BalanceSheetAmountsReported
Independent Audit Financial Stmt	true	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	true	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
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	false	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	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	46	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	295	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
Nbr Voting Governing Body Members	12	NbrVotingGoverningBodyMembers
Number Independent Voting Members	12	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	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	CARMA WALL	NamePerson
Telephone Number	6202410919	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1021 CEDARS DRIVE	AddressLine1
City	MCPHERSON	City
State	KS	State
ZIP Code	67460	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (16 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
JANELL CLARY
BOARD MEMBER	2.00	X	0	0	0
JUANITA FLOOD
BOARD MEMBER	2.00	X	0	0	0
DAVID FRUTH
BOARD MEMBER	2.00	X	0	0	0
BRYAN HESS
BOARD MEMBER	2.00	X	0	0	0
JOHN HOLTHUS
BOARD MEMBER	2.00	X	0	0	0
CAROLYN MASTERSON
BOARD MEMBER	2.00	X	0	0	0
TOM PRUITT
BOARD MEMBER	2.00	X	0	0	0
LEROY SCHMIDT
BOARD MEMBER	2.00	X	0	0	0
TAMMIE STOCKHAM
BOARD MEMBER	2.00	X	0	0	0
JUNE SWITZER
BOARD MEMBER	2.00	X	0	0	0
ALAN WAGONER
BOARD MEMBER	2.00	X	0	0	0
ELLIS YODER
BOARD MEMBER	2.00	X	0	0	0
CARMA WALL
CEO	40.00		96234	0	0	X
JUDITH WINELAND
ADMINISTRATO	40.00		65252	0	0	X
ROBERT BALDWIN
VP OF HOUSIN	40.00		59054	0	0	X
MICHAEL HAROLD
VP OF PLANT	40.00		55077	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	275617	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Field	Value	IRS element (for citing)
Name Person	CASCADE HEALTH SERVICES	NamePerson

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	510 W 5TH STREET SUITE 100	AddressLine1
City	KANSAS CITY	City
State	MO	State
ZIP Code	64105	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	HEALTH SERVICES	DescriptionOfServices
Compensation	242844	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K
Government Grants	1000	GovernmentGrants
All Other Contributions	179172	AllOtherContributions
Total Contributions	180172	TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
RESIDENT SERVICES	9215159	9215159
OTHER	414489	414489
AMORTIZATION OF ENTRANCE FEES	243848	243848

Field	Value	IRS element (for citing)
Total Program Service Revenue	9873496	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	40597	TotalRevenueColumn
Related Or Exempt Function Income	40597	RelatedOrExemptFunctionIncome

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	81068	Securities
Other	15356	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	72367	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	8701	Securities
Other	15356	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	24057	TotalRevenueColumn
Related Or Exempt Function Income	24057	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	10118322	TotalRevenueColumn
Related Or Exempt Function Income	9938150	RelatedOrExemptFunctionIncome

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	275617	Total
Management And General	275617	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	3969288	Total
Program Services	3681118	ProgramServices
Fundraising	288170	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	40395	Total
Program Services	39623	ProgramServices
Management And General	768	ManagementAndGeneral
Fundraising	4	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	154197	Total
Program Services	117159	ProgramServices
Management And General	36606	ManagementAndGeneral
Fundraising	432	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	325436	Total
Program Services	300638	ProgramServices
Management And General	24375	ManagementAndGeneral
Fundraising	423	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	76704	Total
Program Services	4556	ProgramServices
Management And General	72148	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	107028	Total
Program Services	62569	ProgramServices
Management And General	44459	ManagementAndGeneral

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	5593	Total
Management And General	5593	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	1126260	Total
Program Services	880060	ProgramServices
Management And General	239893	ManagementAndGeneral
Fundraising	6307	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	20305	Total
Program Services	11702	ProgramServices
Management And General	8603	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	70892	Total
Program Services	58947	ProgramServices
Management And General	11782	ManagementAndGeneral
Fundraising	163	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	56624	Total
Program Services	1280	ProgramServices
Management And General	53102	ManagementAndGeneral
Fundraising	2242	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	1016729	Total
Program Services	1016729	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	25609	Total
Program Services	24139	ProgramServices
Management And General	1467	ManagementAndGeneral
Fundraising	3	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	22496	Total
Program Services	10436	ProgramServices
Management And General	12060	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	671306	Total
Program Services	463671	ProgramServices
Management And General	207635	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	1082991	Total
Program Services	1082991	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	198420	Total
Program Services	141473	ProgramServices
Management And General	56947	ManagementAndGeneral

Other Expenses OtherExpenses (2 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
SUPPLIES	516179	488769	26274	1136
BAD DEBT EXPENSE	439463		439463

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	10201532	Total
Program Services	8385860	ProgramServices
Management And General	1516792	ManagementAndGeneral
Fundraising	298880	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	1282	BOY
EOY	284313	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	1011430	BOY
EOY	234635	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	45000	BOY
EOY	93525	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	1156422	BOY
EOY	1498957	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	17223	BOY
EOY	12403	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	128028	BOY
EOY	98825	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	28925508	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	12159240	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	17642189	BOY
EOY	16766268	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	2181282	BOY
EOY	2407572	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	445103	BOY
EOY	451663	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	22627959	BOY
EOY	21848161	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	1225382	BOY
EOY	799278	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	472196	BOY
EOY	513598	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	13225768	BOY
EOY	12757309	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	717082	BOY
EOY	640794	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	7476823	BOY
EOY	7605978	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	23117251	BOY
EOY	22316957	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	-979871	BOY
EOY	-1056423	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	49901	BOY
EOY	145949	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	440678	BOY
EOY	441678	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	-489292	BOY
EOY	-468796	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	22627959	BOY
EOY	21848161	EOY

Field	Value	IRS element (for citing)
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated

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	569176	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	458113	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	171819	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	102746	CurrentTaxYearMinus1Year
Current Tax Year	180172	CurrentTaxYear
Total	1482026	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	8710701	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	9458920	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	9504273	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	9298462	CurrentTaxYearMinus1Year
Current Tax Year	9873496	CurrentTaxYear
Total	46845852	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	9279877	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	9917033	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	9676092	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	9401208	CurrentTaxYearMinus1Year
Current Tax Year	10053668	CurrentTaxYear
Total	48327878	Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	335937	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	533718	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	181574	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	49840	CurrentTaxYearMinus1Year
Total	1101069	Total

Support From DQ Ps Etc SupportFromDQPsEtc

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	335937	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	533718	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	181574	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	49840	CurrentTaxYearMinus1Year
Total	1101069	Total

Field	Value	IRS element (for citing)
Public Support Total509	47226809	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	166186	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	146991	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	107677	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	58379	CurrentTaxYearMinus1Year
Current Tax Year	40597	CurrentTaxYear
Total	519830	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	166186	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	146991	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	107677	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	58379	CurrentTaxYearMinus1Year
Current Tax Year	40597	CurrentTaxYear
Total	519830	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	9446063	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	10064024	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	9783769	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	9459587	CurrentTaxYearMinus1Year
Current Tax Year	10094265	CurrentTaxYear
Total	48847708	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.96680	PublicSupportPercentage509
Prior Year Support Percentage	0.96110	PriorYearSupportPercentage
Investment Income Percentage	0.01000	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.01000	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	889088	BeginningOfYearBalance
Contributions	1000	Contributions
Investment Earnings Or Losses	117086	InvestmentEarningsOrLosses
Other Expenditures	26718	OtherExpenditures
End Of Year Balance	980457	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	1018060	BeginningOfYearBalance
Contributions	1000	Contributions
Investment Earnings Or Losses	-119248	InvestmentEarningsOrLosses
Other Expenditures	10724	OtherExpenditures
End Of Year Balance	889088	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	0.49600	BoardDesignatedEOYBalance
Permanent Endowment EOY Balance	0.45050	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0.05350	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	187729	OtherCostOrOtherBasis
Book Value	187729	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	26262056	OtherCostOrOtherBasis
Depreciation	10091386	Depreciation
Book Value	16170670	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2475723	OtherCostOrOtherBasis
Depreciation	2067854	Depreciation
Book Value	407869	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	16766268	TotalOfBookValueLandBuildings

Other Securities OtherSecurities (5 entries)

DescriptionDescription	Book ValueBookValue	Method Of ValuationMethodOfValuation
KING TRUST FUND	980457	F
IRB DEBT SECURITIES - P&I	526897	C
IRB DEBT SECURITIES - BOND RESERVE	488072	C
KING TRUST FUND	391987	F
OTHER STOCK	20159	F

Field	Value	IRS element (for citing)
Total Of Book Value Securities	2407572	TotalOfBookValueSecurities

Other Liabilities OtherLiabilities (5 entries)

DescriptionDescription	AmountAmount
UNAMORTIZED LIFE LEASES	$7,502,927
ANNUITIES	$59,587
OTHER CURRENT LIABILITIES	$43,464
ENTRANCE FEES
INTEREST RECEIVABLE

Field	Value	IRS element (for citing)
Total Of Amounts	7605978	TotalOfAmounts
Total Revenue	10118322	TotalRevenue
Total Expenses	10201532	TotalExpenses
Excess Or Deficit For Year	-83210	ExcessOrDeficitForYear
Other	$103,706	OtherAmount
Total Adjustments	103706	TotalAdjustments
Excess Or Deficit Per FS	20496	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	10222028	TotRevenueEtcAuditedFinclStmt
Other Revenues	119062	OtherRevenues
Revenue Not Rptd F990	119062	RevenueNotRptdF990
Revenue Subtotal	10102966	RevenueSubtotal
Other Revenues Not Included	15356	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	15356	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	10118322	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	10201532	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	10201532	ExpensesSubtotal
Total Expenses Per Form990	10201532	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
RECONCILIATION OF CHANGES - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 8	UNREALIZED GAIN ON INVESTMENTS 119,062 GAIN ON SALE OF ASSETS - BOOK/TAX DIFFERENCE -15,356
REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 2D	UNREALIZED GAIN ON INVESTMENTS 119,062
REVENUE AMOUNTS INCLUDED ON RETURN - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 4B	GAIN ON SALE OF ASSETS - BOOK/TAX DIFFERENCE 15,356

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	INDUSTRIAL REVENUE BONDS SERIES 08	BusinessNameLine1

Field	Value	IRS element (for citing)
Issuer EIN	486019780	IssuerEIN
Date Issued	2008-10-15	DateIssued
Issue Price	6620000	IssuePrice
Description Of Purpose	REFINANCED INDUSTRIA	DescriptionOfPurpose
Defeased	false	Defeased
On Behalf Of Issuer	false	OnBehalfOfIssuer

Form990 Schedule K Part II Form990ScheduleKPartII

Field	Value	IRS element (for citing)
Total Proceeds	6145000	TotalProceeds
Current Refunding	false	CurrentRefunding
Advance Refunding	false	AdvanceRefunding
Final Allocation Made	false	FinalAllocationMade
Adequate Books And Recds Maintaind	false	AdequateBooksAndRecdsMaintaind

Form990 Schedule K Part III Form990ScheduleKPartIII

Field	Value	IRS element (for citing)
Owning Bond Financed Property	false	OwningBondFinancedProperty
Any Lease Arrangements	false	AnyLeaseArrangements
Mngment Cntrct Bond Financd Prprty	false	MngmentCntrctBondFinancdPrprty
Any Research Agreements	false	AnyResearchAgreements
Bond Counsel Routinely Engaged	false	BondCounselRoutinelyEngaged
Post Issuance Compliance Procdrs	false	PostIssuanceComplianceProcdrs

Form990 Schedule K Part IV Form990ScheduleKPartIV

Field	Value	IRS element (for citing)
Form8038 T Filed	false	Form8038TFiled
Variable Rate Issue	false	VariableRateIssue
Hedge Identified In Books And Recds	false	HedgeIdentifiedInBooksAndRecds
Gross Proceeds Invested In GIC	false	GrossProceedsInvestedInGIC
Gross Proceeds Invested	false	GrossProceedsInvested
Exception To Rebate	false	ExceptionToRebate

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11	A COPY OF THE 990 IS PROVIDED TO THE GOVERNING BODY TO REVIEW AND MAKE NECESSARY CHANGES BEFORE FILING WITH THE INTERNAL REVENUE SERVICE.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	DETAILS OF THE ORGANIZATION'S POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.