FRIENDS HEALTH CARE ASSOCIATION: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization: FRIENDS HEALTH CARE ASSOCIATION (EIN 31-0920577)
Tax period: 2025-01-01 to 2025-12-31
Filed: 2026-08-05
IRS object ID: 202612179349301476
Schema version: 2025v4.2
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 D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-08-05T16:16:30-05:00	ReturnTs
Tax Period End	2025-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	310800053	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CLARK SCHAEFER HACKETT & CO	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	14 EAST MAIN STREET SUITE 500	AddressLine1Txt
City	SPRINGFIELD	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	45502	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2025-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	310920577	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FRIENDS HEALTH CARE ASSOCIATION INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	FRIE	BusinessNameControlTxt
Phone	9377677363	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	150 EAST HERMAN STREET	AddressLine1Txt
City	YELLOW SPRINGS	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	45387	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JIM DUFFEE	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	9377677363	PhoneNum
Signature	2026-08-05	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	APRIL CAULFIELD	PreparerPersonNm
PTIN	P01949369	PTIN
Phone	9373992000	PhoneNum
Preparation	2026-08-05	PreparationDt

Field	Value	IRS element (for citing)
Tax	2025	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	FRIENDS CARE COMMUNITY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	JIM DUFFEE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	150 EAST HERMAN STREET	AddressLine1Txt
City	YELLOW SPRINGS	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	45387	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$7,855,298	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.FRIENDSHEALTHCARE.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1977	FormationYr
Legal Domicile State	OH	LegalDomicileStateCd
Activity Or Mission	FHCA OPERATES A CONTINUING CARE RETIREMENT COMMUNITY SERVING THE YELLOW SPRINGS COMMUNITY.	ActivityOrMissionDesc
Voting Members Governing Body	13	VotingMembersGoverningBodyCnt
Voting Members Independent	13	VotingMembersIndependentCnt
Total Employee	245	TotalEmployeeCnt
Total Volunteers	13	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$84,950	PYContributionsGrantsAmt
CY Contributions Grants	$167,478	CYContributionsGrantsAmt
PY Program Service Revenue	$7,313,578	PYProgramServiceRevenueAmt
CY Program Service Revenue	$7,605,832	CYProgramServiceRevenueAmt
PY Investment Income	$109,737	PYInvestmentIncomeAmt
CY Investment Income	$81,988	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$7,508,265	PYTotalRevenueAmt
CY Total Revenue	$7,855,298	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$4,680,341	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$4,956,965	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,977,249	PYOtherExpensesAmt
CY Other Expenses	$3,226,759	CYOtherExpensesAmt
PY Total Expenses	$7,657,590	PYTotalExpensesAmt
CY Total Expenses	$8,183,724	CYTotalExpensesAmt
PY Revenues Less Expenses	-$149,325	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$328,426	CYRevenuesLessExpensesAmt
Total Assets BOY	$8,289,423	TotalAssetsBOYAmt
Total Assets EOY	$8,048,604	TotalAssetsEOYAmt
Total Liabilities BOY	$4,352,159	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$4,348,484	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$3,937,264	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$3,700,120	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	FRIENDS CARE COMMUNITY MEETS THE RESIDENTIAL LIVING NEEDS OF SENIORS AND OTHERS BY PROVIDING INDEPENDENT LIVING, ASSISTED CARE, SKILLED CARE AND CONVALESCENT OPTIONS IN A VIBRANT, HOMELIKE ENVIRONMENT. THROUGH RESPECT FOR THE DIGNITY AND UNIQUE NEEDS OF EACH INDIVIDUAL, WE ASPIRE TO THE HAPPINESS AND FULFILLMENT OF ALL RESIDENTS AND STAFF AND THE CONFIDENCE AND TRUST OF FAMILY MEMBERS AND THE YELLOW SPRINGS COMMUNITY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$5,975,974	ExpenseAmt
Revenue	$5,881,137	RevenueAmt
Desc	THE SKILLED NURSING CENTER OFFERS A PLACE FOR SHORT TERM REHABILITATION AFTER A HOSPITAL STAY OR LONG TERM CARE WHEN NEEDED. STAFFED BY FRIENDLY, CARING PEOPLE, ITS 59-BED NURSING FACILITY INCLUDES 16 REHABILITATION/SHORT-TERM CARE BEDS. REHABILITATIVE CARE IS PROVIDED BY LICENSED PHYSICAL, OCCUPATIONAL AND SPEECH THERAPISTS FOR RESIDENTS RECOVERING FROM MAJOR SURGERY, STROKE, HEART ATTACK, ORTHOPEDIC AND OTHER MEDICAL CONDITIONS AND ILLNESSES.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$1,203,860	ExpenseAmt
Revenue	$1,278,856	RevenueAmt
Desc	FEATURING 20 INDIVIDUAL APARTMENTS WITH FOUR DIFFERENT FLOOR PLANS AND LARGE BATHROOMS, THE ASSISTED LIVING UNIT IS A LICENSED FACILITY DESIGNED TO ENHANCE INDEPENDENCE. THE CENTER ENCOURAGES RESIDENTS TO ENJOY SOCIALIZING IN A SECURE, MODEST, QUIET SETTING.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$277,876	ExpenseAmt
Revenue	$445,839	RevenueAmt
Desc	INDEPENDENT LIVING AFFORDS PRIVACY AND FREEDOM COMBINED WITH THE SECURITY OF A 24 HOUR ON-CALL ASSISTANCE AND A MAINTENANCE FREE ENVIRONMENT. THE 11 INDEPENDENT LIVING DUPLEXES ARE NESTLED ALONG SPECTACULAR WALKING PATHS THROUGH BEAUTIFUL WOODS.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$7,457,710	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	9	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	245	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	13	GoverningBodyVotingMembersCnt
Independent Voting Member	13	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	TRENT FISHER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	9377677363	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	150 E HERMAN STREET	AddressLine1Txt
City	YELLOW SPRINGS	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	45387	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
MICHAEL MONTGOMERY
EXECUTIVE DIRECTOR	40.00	Yes (X)	$151,596	$0	$24,053
HANNAH MORMON
DIRECTOR OF NURSING	40.00		$182,250	$0	$189	Yes (X)
MARTHA FRISBY
MDS COORDINATOR	40.00		$103,942	$0	$0	Yes (X)
JAMES DUFFEE
PRESIDENT	2.00	Yes (X)	$0	$0	$0		Yes (X)
MARY C HOLLAND
VICE PRESIDENT	2.00	Yes (X)	$0	$0	$0		Yes (X)
TRENT FISHER
TREASURER	2.00	Yes (X)	$0	$0	$0		Yes (X)
DIANE CHIDDISTER
SECRETARY	1.00	Yes (X)	$0	$0	$0		Yes (X)
ABBY COBB
TRUSTEE	1.00		$0	$0	$0		Yes (X)
CHARLOTTE MCQUEEN
TRUSTEE	1.00		$0	$0	$0		Yes (X)
KRISTINA HOFSTRA
TRUSTEE	1.00		$0	$0	$0		Yes (X)
TERRY LAWSON
TRUSTEE	1.00		$0	$0	$0		Yes (X)
TODD KREEGER
TRUSTEE	1.00		$0	$0	$0		Yes (X)
FREDERIC LEEDS
TRUSTEE	1.00		$0	$0	$0		Yes (X)
JENS-UWE MAYER
TRUSTEE	1.00		$0	$0	$0		Yes (X)
VALERIE BLACKWELL-TRUIT
TRUSTEE	1.00		$0	$0	$0		Yes (X)
ABI KATZ
TRUSTEE	1.00		$0	$0	$0		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$437,788	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$24,242	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	3	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
CONCEPT REHAB
3220 TILLMAN DRIVE	BENSALEM	PA	19020	PATIENT THERAPY SERVICES	$419,705
DAYFIELD SENIOR SOLUTIONS
609 WOODSIDE DR	ENGLEWOOD	OH	45322	ACCOUNTING AND BILLING SERVICES	$157,860
ICP INC
1815 W COUNTY RAD 54	TIFFIN	OH	44883	PHARMACY SUPPLIES/CONSULTING	$133,053

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt
Government Grants	$110,639	GovernmentGrantsAmt
All Other Contributions	$56,839	AllOtherContributionsAmt
Total Contributions	$167,478	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RESIDENT SERVICES	541800	$7,588,414	$7,588,414
OTHER REVENUE	611600	$17,418	$17,418

Field	Value	IRS element (for citing)
Total Program Service Revenue	$7,605,832	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$81,988	TotalRevenueColumnAmt
Exclusion	$81,988	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,855,298	TotalRevenueColumnAmt
Related Or Exempt Func Income	$7,605,832	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$81,988	ExclusionAmt

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

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$175,649	TotalAmt
Management And General	$175,649	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$4,009,473	TotalAmt
Program Services	$3,881,316	ProgramServicesAmt
Management And General	$128,157	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$475,531	TotalAmt
Program Services	$471,949	ProgramServicesAmt
Management And General	$3,582	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$296,312	TotalAmt
Program Services	$296,312	ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$31,726	TotalAmt
Management And General	$31,726	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$24,148	TotalAmt
Management And General	$24,148	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$23,000	TotalAmt
Management And General	$23,000	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$930,781	TotalAmt
Program Services	$623,252	ProgramServicesAmt
Management And General	$307,529	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$9,073	TotalAmt
Program Services	$9,073	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$120,286	TotalAmt
Program Services	$116,743	ProgramServicesAmt
Management And General	$3,543	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$401,282	TotalAmt
Program Services	$387,804	ProgramServicesAmt
Management And General	$13,478	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$2,283	TotalAmt
Program Services	$2,283	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$25,209	TotalAmt
Program Services	$25,209	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$432,274	TotalAmt
Program Services	$432,274	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$126,672	TotalAmt
Program Services	$126,672	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
FRANCHISE PERMIT FEE	$357,540	$357,540
MEDICAL SUPPLIES AND DR	$344,571	$329,369	$15,202
FOOD	$208,238	$208,238
REPAIRS AND MAINTENANCE	$100,781	$100,781

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$88,895	TotalAmt
Program Services	$88,895	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$8,183,724	TotalAmt
Program Services	$7,457,710	ProgramServicesAmt
Management And General	$726,014	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$550	BOYAmt
EOY	$550	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$2,013,336	BOYAmt
EOY	$2,249,077	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$715,713	BOYAmt
EOY	$454,734	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$70,674	BOYAmt
EOY	$86,954	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$18,888,889	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$14,314,478	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$4,890,402	BOYAmt
EOY	$4,574,411	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$598,748	BOYAmt
EOY	$682,878	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$8,289,423	BOYAmt
EOY	$8,048,604	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$716,598	BOYAmt
EOY	$560,871	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$2,769,990	BOYAmt
EOY	$2,977,588	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$637,002	BOYAmt
EOY	$534,710	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$228,569	BOYAmt
EOY	$275,315	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,352,159	BOYAmt
EOY	$4,348,484	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,388,516	BOYAmt
EOY	$3,067,242	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$548,748	BOYAmt
EOY	$632,878	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,937,264	BOYAmt
EOY	$3,700,120	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,289,423	BOYAmt
EOY	$8,048,604	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$328,426	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$91,282	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (1)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	0	FSAuditedInd
Audit Committee	0	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$884,192	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$77,481	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,716,247	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$84,950	CurrentTaxYearMinus1YearAmt
Current Tax Year	$56,839	CurrentTaxYearAmt
Total	$2,819,709	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$6,747,201	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,483,790	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6,333,334	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,313,578	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,605,832	CurrentTaxYearAmt
Total	$34,483,735	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,631,393	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,561,271	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,049,581	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,398,528	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,662,671	CurrentTaxYearAmt
Total	$37,303,444	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$37,303,444	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,194	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$7,651	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$183,957	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$109,737	CurrentTaxYearMinus1YearAmt
Current Tax Year	$192,627	CurrentTaxYearAmt
Total	$495,166	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,194	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$7,651	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$183,957	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$109,737	CurrentTaxYearMinus1YearAmt
Current Tax Year	$192,627	CurrentTaxYearAmt
Total	$495,166	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,632,587	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,568,922	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,233,538	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,508,265	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,855,298	CurrentTaxYearAmt
Total	$37,798,610	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.98690	PublicSupportCY509Pct
Public Support PY509	0.99170	PublicSupportPY509Pct
Investment Income CY	0.01310	InvestmentIncomeCYPct
Investment Income PY	0.00830	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

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

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$598,748	BeginningYearBalanceAmt
Investment Earnings Or Losses	$91,282	InvestmentEarningsOrLossesAmt
Other Expenditures	$7,152	OtherExpendituresAmt
End Year Balance	$682,878	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$543,667	BeginningYearBalanceAmt
Investment Earnings Or Losses	$62,290	InvestmentEarningsOrLossesAmt
Other Expenditures	$7,209	OtherExpendituresAmt
End Year Balance	$598,748	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$478,529	BeginningYearBalanceAmt
Investment Earnings Or Losses	$72,118	InvestmentEarningsOrLossesAmt
Other Expenditures	$6,980	OtherExpendituresAmt
End Year Balance	$543,667	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$570,465	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$85,286	InvestmentEarningsOrLossesAmt
Other Expenditures	$6,650	OtherExpendituresAmt
End Year Balance	$478,529	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$504,777	BeginningYearBalanceAmt
Investment Earnings Or Losses	$72,028	InvestmentEarningsOrLossesAmt
Other Expenditures	$6,340	OtherExpendituresAmt
End Year Balance	$570,465	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.07320	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.92680	PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org	Yes (1)	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$134,883	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$125,324	OtherCostOrOtherBasisAmt
Book Value	$260,207	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$15,633,452	OtherCostOrOtherBasisAmt
Depreciation	$11,671,825	DepreciationAmt
Book Value	$3,961,627	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,543,085	OtherCostOrOtherBasisAmt
Depreciation	$2,319,408	DepreciationAmt
Book Value	$223,677	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$452,145	OtherCostOrOtherBasisAmt
Depreciation	$323,245	DepreciationAmt
Book Value	$128,900	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$4,574,411	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt
ENDOWMENT FUND - YSCF	$480,622
SPRINGFIELD FOUNDATION ENDOWMENT FUND	$170,775
YSCF SPECIAL PROJECT FUND	$31,481

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$682,878	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	REFUNDABLE RESIDENCY FEES	Desc
Amt	$275,315	Amt

Field	Value	IRS element (for citing)
Total Liability	$275,315	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART V, LINE 4:

THE ENDOWMENT IS DESIGNED TO PROVIDE A PERMANENT FUND, THE INCOME FROM WHICH WILL PRODUCE A SOURCE OF REVENUE TO THE BENEFIT OF FRIENDS CARE COMMUNITY.

PART X, LINE 2:

THE COMMUNITY IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE COMMUNITY'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE COMMUNITY EVALUATES INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN RETURNS FILED BY THE COMMUNITY TO DETERMINE WHETHER A LIABILITY FOR UNCERTAIN POSITIONS EXISTS AND WHETHER A LIABILITY FOR SUCH UNCERTAIN POSITIONS SHOULD BE RECOGNIZED. THE COMMUNITY'S REPORTING RETURNS ARE SUBJECT TO AUDIT BY FEDERAL AND STATE TAXING AUTHORITIES. NO INCOME TAX PROVISION HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS AS THE COMMUNITY HAS DETERMINED IT DOES NOT HAVE UNRELATED BUSINESS INCOME SUBJECT TO TAXATION.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
MICHAEL MONTGOMERY
EXECUTIVE DIRECTOR	$151,596	$0	$0	$0	$0	$0	$2,273	$0	$21,780	$0	$175,649	$0	$0	$0
HANNAH MORMON
DIRECTOR OF NURSING	$169,300	$0	$12,950	$0	$0	$0	$0	$0	$189	$0	$182,439	$0	$0	$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	THE EXECUTIVE DIRECTOR AND OUTSOURCED ACCOUNTANT REVIEW A DRAFT FORM 990. BEFORE FILING WITH THE IRS, THE FORM 990 IS PROVIDED TO THE BOARD OF TRUSTEES.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION REQUIRES THE BOARD OF TRUSTEES AND ALL SENIOR ADMINISTRATIVE STAFF MEMBERS TO COMPLETE AND TURN IN A CONFLICT OF INTEREST DISCLOSURE FORM, WHICH IS REQUIRED TO BE COMPLETED ANNUALLY OR SOONER IF A POTENTIAL CONFLICT ARISES DURING THE YEAR.
FORM 990, PART VI, SECTION B, LINE 15	EXECUTIVE DIRECTOR COMPENSATION DETERMINATION: THE BOARD RECEIVES EVALUATION FORMS FROM EACH BOARD MEMBER REGARDING HIS PERFORMANCE ON AN ANNUAL BASIS. THE BOARD PRESIDENT AND VICE-PRESIDENT COMPLETE THE ANNUAL PERFORMANCE APPRAISAL WITH THE BOARD IN EXECUTIVE SESSION AND DETERMINE THE ADJUSTMENT IN COMPENSATION, IF ANY. THE BOARD PRESIDENT AND VICE-PRESIDENT MEET WITH THE EXECUTIVE DIRECTOR TO REVIEW THE PERFORMANCE APPRAISAL.
FORM 990, PART VI, SECTION C, LINE 19	DOCUMENTS MADE AVAILABLE AS REQUIRED BY LAW BY PROVIDING THE REQUESTOR WITH COPIES OF THE REQUESTED DOCUMENTS.
FORM 990, PART IX, LINE 11G	OTHER PROGRAM SERVICE FEES: PROGRAM SERVICE EXPENSES 623,252. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 623,252. CONSULTING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 132,383. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 132,383. DATA SERVICES FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 175,146. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 175,146.
FORM 990, PART XI, LINE 9:	CHANGE IN VALUE OF INTERESTS IN ASSETS HELD BY COMMUNITY FOUNDATIONS 91,282.
FORM 990, PART XII, LINE 2C:	THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.