2026-08-14T11:34:03-05:00 2025-09-30 410746749 CLIFTONLARSONALLEN LLP 14815 BALLANTYNE VILLAGE WAY SUITE 300 CHARLOTTE NC 28277 990 2024-10-01 580871510 CANTERBURY COURT INC CANT 4042616611 3750 PEACHTREE ROAD NE ATLANTA GA 30319 DEBI MCNEIL PRESIDENT & CEO 4042616611 2026-08-14 1 1 KATHRINE A WARLICK P02065266 7049985200 2026-08-14 2024 2025-03-06 01:10:19Z DEBI MCNEIL 3750 PEACHTREE ROAD NE ATLANTA GA 30319 49916198 0 X WWW.CANTERBURYCOURT.ORG X 1962 GA TO PROVIDE AN ATTRACTIVE SENIOR RESIDENTIAL SETTING WITH QUALITY CONTINUING CARE SERVICES 18 18 332 18 0 0 73164 373687 30340461 40757261 1607847 2034764 0 0 32021472 43165712 284280 311718 0 0 13206781 15064415 0 0 0 28200126 30775833 41691187 46151966 -9669715 -2986254 302422117 311063291 313778746 324629762 -11356629 -13566471 X THE MISSION OF CANTERBURY COURT IS TO PROVIDE AN ATTRACTIVE SENIOR RESIDENTIAL SETTING WITH QUALITY CONTINUING CARE SERVICES, WHILE BEING RESPONSIVE TO THE CHANGING NEEDS OF RESIDENTS. CANTERBURY COURT STRIVES TO ENCOURAGE INDEPENDENCE THROUGH STIMULATING PROGRAMS AND ACTIVITIES, PROVIDES DIGNITY THROUGH CARING, PROFESSIONAL ASSISTED LIVING AND NURSING SERVICES, AND ASSURES FINANCIAL SECURITY THROUGH RESPONSIBLE OPERATIONS, WHILE MANAGED AS A NOT-FOR-PROFIT CORPORATION. 0 0 39282627 311718 40533731 LIFE PLAN COMMUNITY (LPC)- PROVIDE SENIOR HOUSING OPPORTUNITIES FOR APPROXIMATELY 450 RESIDENTS. PROGRAM SERVICES INCLUDE SKILLED NURSING, DINING, HOUSEKEEPING, MAINTENANCE, TRANSPORTATION, EXERCISE, ACTIVITIES AND OTHER RESIDENT SERVICES. 39282627 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 25 0 1 332 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 GA X ASHLEY GINTY 4042616611 3750 PEACHTREE RD NE ATLANTA GA 30319 LARRY LORD CHAIR 1.00 0.00 X 0 0 0 SHELDON TAYLOR TREASURER 1.00 0.00 X X 0 0 0 BETTY FEEZOR SECRETARY 1.00 0.00 X X 0 0 0 DAVID ALDRIDGE IMMEDIATE PAST CHAIR 1.00 0.00 X X 0 0 0 MATT COLE TRUSTEE 1.00 0.00 X X 0 0 0 DEBORAH COX TRUSTEE 1.00 0.00 X 0 0 0 HAL DANIEL TRUSTEE 1.00 0.00 X 0 0 0 JOHN FLOYD TRUSTEE 1.00 0.00 X 0 0 0 PAIGE MARTIN TRUSTEE 1.00 0.00 X 0 0 0 DEBORAH MASLIA TRUSTEE 1.00 0.00 X 0 0 0 ROBERT LEE MAYS TRUSTEE 1.00 0.00 X 0 0 0 MIKE NADAL TRUSTEE 1.00 0.00 X 0 0 0 ANN PEARCE TRUSTEE 1.00 0.00 X 0 0 0 DREW PUTT TRUSTEE 1.00 0.00 X 0 0 0 JOHNATHAN STANFORD TRUSTEE 1.00 0.00 X 0 0 0 LEANDREW TABB TRUSTEE 1.00 0.00 X 0 0 0 SHIRLEY TIMASHEV TRUSTEE 1.00 0.00 X 0 0 0 JODI WEINTRAUB TRUSTEE 1.00 0.00 X 0 0 0 DEBI MCNEIL PRESIDENT AND CEO 40.00 0.00 X 392455 0 48041 JULIE PARKER COO 40.00 0.00 X 227270 0 26081 LISA BRONSTEIN CHRO 40.00 0.00 X 191232 0 11818 MATT KURUMADA CFO 40.00 0.00 X 233843 0 6302 JOANN BROWN DIRECTOR OF HEALTH SERVICES 40.00 0.00 X 148584 0 0 NANCY MARVIN SENIOR RESIDENCY COUNSELOR 40.00 0.00 X 155643 0 9216 LIZ WOLTZEN ADMINISTRATOR 40.00 0.00 X 125547 0 26313 JOHNATHON TAFT DIRECTOR OF NURSING 40.00 0.00 X 115077 0 16974 FRANK WOOTEN DIRECTOR OF PLANT OPERATIONS 40.00 0.00 X 112954 0 27274 1702605 0 172019 11 0 1 0 THE MACALLAN GROUP 1642 POWERS FERRY ROAD ATLANTA GA 30067 RENOVATION 4377145 MORRISON MANAGEMENT SPECIALISTS PO BOX 102289 ATLANTA GA 30368 DINING, & HOUSEKEEPING SERVICES 3151532 ALLIED UNIVERSAL SECURITY SERVICES 161 WASHINGTON STREET SUITE 600 CONSHOHOCKEN PA 19428 SECURITY SERVICES 1183198 ANSTEY HODGE ADVERTISING GROUP 120 COMMONWEALTH AVE ROANOKE VA 24016 MARKETING SERVICES 1001255 BRASFIELD & GORRIE 2999 CIRCLE 75 PKWY SE ATLANTA GA 30339 CONSTRUCTION 973963 39 373687 373687 FEES FOR SERVICES 623000 32045837 32045837 ENTRANCE FEES 623000 8085543 8085543 AUXILIARY SERVICES 623000 402351 402351 223530 223530 40757261 1876374 1876374 6908876 6502836 247650 406040 -247650 158390 158390 43165712 40533731 0 2258294 311718 311718 1137041 349238 787803 12348185 10531571 1816614 184038 170887 13151 574500 493146 81354 820651 665443 155208 77614 77614 258507 258507 23050 23050 3972298 3443428 528870 848649 848649 779764 699046 80718 190906 190906 2383398 1960345 423053 42055 2975 39080 7007 7007 6793012 6417019 375993 11323177 10537348 785829 791827 791827 FOOD COSTS 1988078 1988078 RESIDENT ENTERTAINMENT 115757 115757 RESIDENT MEDICAL COSTS 69124 69124 DUES/SUBSCRIPTIONS 41393 15113 26280 1070217 522651 547566 46151966 39282627 6869339 0 7811102 9346570 31650871 19227292 92616 18708 3493431 510331 201225 247756 306252743 72498447 238767776 233754296 20405096 47933338 0 25000 302422117 311063291 11845639 5337638 122410680 151377039 179057956 165980764 464471 1934321 313778746 324629762 X -21942469 -24718105 10585840 11151634 -11356629 -13566471 302422117 311063291 X -2986254 808691 -32279 X 0 1 X 1 0 X 3881823 1343426 537941 73164 373687 6210041 18458121 19446761 20426081 30340461 40757261 129428685 22339944 20790187 20964022 30413625 41130948 135638726 48600 292931 365552 320838 337337 1365258 0 48600 292931 365552 320838 337337 1365258 134273468 791868 1646 409861 1894566 1876374 4974315 791868 1646 409861 1894566 1876374 4974315 23131812 20791833 21373883 32308191 43007322 140613041 0.95490 0.95950 0.03540 0.03170 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11045915 121230 1471004 514348 12123801 9275412 2283945 513442 11045915 8547056 1417 1174784 447845 9275412 11098983 1923 -2191639 362211 8547056 9488280 1970618 359915 11098983 0.08196 0.30073 0.61731 0 0 21981494 21981494 272520312 67066688 205453624 9805944 4522997 5282947 1944993 908762 1036231 233754296 OPERATING LEASES 46024 RESIDENT DEPOSITS 1695386 CAPITAL LEASE OBLIGATIONS 27125 RESIDENT REFUNDS DUE 165786 1934321 X 43368596 506191 506191 42862405 303307 303307 43165712 46151966 0 46151966 0 46151966 PART V, LINE 4: ALL ENDOWMENT FUNDS ARE INTENDED TO BE USED TO SUPPORT AND ENHANCE RESIDENTS OF THE ORGANIZATION. PART X, LINE 2: CANTERBURY IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). CANTERBURY FILES AS A TAX-EXEMPT ORGANIZATION. SHOULD ANY STATUS BE CHALLENGED IN THE FUTURE, CANTERBURY COURT IS OPEN FOR EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. MANAGEMENT IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE THE TAX-EXEMPT STATUS OF CANTERBURY. MANAGEMENT IS NOT AWARE OF ANY SIGNIFICANT ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES FOR CANTERBURY COURT. CANTERBURY FOLLOWS GUIDANCE ON THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THIS GUIDANCE HAS HAD NO IMPACT ON CANTERBURY'S CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: NET ASSETS RELEASED FROM RESTRICTION 506,191. PART XI, LINE 4B - OTHER ADJUSTMENTS: RESTRICTED CONTRIBUTIONS 121,230. RESTRICTED INVESTMENT INCOME (OTHER THAN UNREALIZED GAINS) 429,727. LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT -247,650. 1 BENEVOLENCE 6 311718 PART I, LINE 2: CANTERBURY COURT HAS A POLICY FOR DETERMINING ELIGIBILITY FOR FINANCIAL ASSISTANCE THROUGH DISTRIBUTION OF ENDOWMENT ASSETS, WHICH IS SUBJECT TO ANNUAL REVIEW AND A SPENDING POLICY BY THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES. X X X X X X 0 0 0 0 0 0 0 1 0 DEBI MCNEIL PRESIDENT AND CEO 302455 0 90000 0 0 0 14254 0 33787 0 440496 0 0 0 JULIE PARKER COO 205346 0 21024 0 900 0 14819 0 11262 0 253351 0 0 0 MATT KURUMADA CFO 202493 0 30450 0 900 0 6302 0 0 0 240145 0 0 0 LISA BRONSTEIN CHRO 165177 0 25155 0 900 0 11818 0 0 0 203050 0 0 0 NANCY MARVIN SENIOR RESIDENCY COUNSELOR 75581 0 79570 0 492 0 9216 0 0 0 164859 0 0 0 LIZ WOLTZEN ADMINISTRATOR 118435 0 6620 0 492 0 9317 0 16996 0 151860 0 0 0 PART I, LINE 7 THE CEO'S BONUS IS PART OF AN EMPLOYMENT AGREEMENT AND IS DECIDED EACH YEAR BY THE BOARD BASED ON THE CEO'S PROGRESS ON THE GOALS SET FOR THE YEAR. THE BONUS FOR OTHER OFFICERS AND KEY EMPLOYEES IS BASED ON THEIR PERFORMANCE AND GOALS SET EACH YEAR. THE CEO APPROVES THE BONUS AMOUNT WITH A SET MAXIMUM PERCENTAGE OF SALARY BASED ON LEVEL WITHIN THE ORGANIZATION. A RESIDENTIAL CARE FACILITIES FOR THE ELDERLY AUTHORITY OF FULTON COUNTY 521374290 360058FC0 2019-11-07 55061929 REFINANCE EXISTING DEBT AND FUND CERTAIN EXPANSION PROJECTS 0 0 0 B RESIDENTIAL CARE FACILITIES FOR THE ELDERLY AUTHORITY OF FULTON COUNTY 521374290 2021-10-01 113805000 SEE PART VI 0 0 0 A 8631929 55061929 3195000 1028930 17277982 33560017 1 0 1 1 B 119033267 9966542 8035463 834451 100196811 2023 0 0 1 1 A 0 1 0 0 0.00270 0.00270 0 0 1 B 0 1 0 0 0.00340 0.00340 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 0 0 1 0 0 0 0 1 A 1 B 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: RESIDENTIAL CARE FACILITIES FOR THE ELDERLY AUTHORITY OF FULTO DATE THE REBATE COMPUTATION WAS PERFORMED: 12/05/2024 ISSUER NAME: RESIDENTIAL CARE FACILITIES FOR THE ELDERLY AUTHORITY OF FULTO DATE THE REBATE COMPUTATION WAS PERFORMED: 12/05/2024 PART I, ISSUE B, COLUMN (F) THE PURPOSE OF THE BOND LISTED IN ROW B IS TO PROVIDE FUNDS TO (A) FINANCE IMPROVEMENTS TO AND EXPANSION OF THE CONTINUING CARE RETIREMENT COMMUNITY KNOWN AS THE CANTERBURY COURT, INCLUDING THE PURCHASE OF ADJOINING LAND, (B) FUND A DEBT SERVICE RESERVE FUND FOR THE SERIES 2021A BONDS, (C) FUND CAPITALIZED INTEREST, AND (D) PAY COSTS OF ISSUANCE OF THE SERIES 2021 BONDS. FORM 990, PART VI, SECTION A, LINE 1A THERE SHALL BE AN EXECUTIVE COMMITTEE OF THE BOARD COMPRISED OF THE CHAIRMAN, THE IMMEDIATE PAST CHAIRMAN, THE TREASURER AND SUCH OTHER MEMBERS AS SHALL BE APPOINTED BY THE BOARD. THE CHAIRMAN SHALL CHAIR THE MEETINGS OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE SHALL EXERCISE FULL ADMINISTRATIVE AUTHORITY AND HAVE ALL THE POWERS AND DUTIES OF THE BOARD IN THE INTERIM BETWEEN MEETINGS OF THE LATTER, EXCEPT AS LIMITED BY THE BYLAWS OR BY SPECIFIC INSTRUCTIONS OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B BEFORE THE FORM 990 IS FILED, A PRELIMINARY COPY IS PROVIDED TO THE FINANCE COMMITTEE AND THE BOARD OF TRUSTEES FOR REVIEW. ALL ISSUES THAT ARISE FROM THIS REVIEW ARE ADDRESSED, AND ANY NECESSARY CHANGES ARE MADE. A FINAL COPY OF THE FORM 990 IS THEN RE-CIRCULATED WITH ANY ADDITIONAL INFORMATION DEEMED NECESSARY. THE FORM 990 IS MADE AVAILABLE TO THE BOARD OF TRUSTEES FINALIZED AND FILED. FORM 990, PART VI, SECTION B, LINE 12C THIS CONFLICT OF INTEREST POLICY IS DESIGNED TO HELP BOARD OF TRUSTEES, SENIOR MANAGEMENT, AND DIRECTORS IDENTIFY SITUATIONS THAT PRESENT POTENTIAL CONFLICTS OF INTEREST AND TO PROVIDE CANTERBURY COURT WITH A PROCEDURE THAT, IF OBSERVED, WILL ALLOW A TRANSACTION TO BE TREATED AS VALID AND BINDING EVEN THOUGH A BOARD OF TRUSTEE OR A MEMBER OF THE SENIOR MANAGEMENT OR DIRECTORS TEAM HAS OR MAY HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE TRANSACTION. ALL PERSONS COVERED BY THE POLICY SHALL BE REQUIRED TO REVIEW A COPY OF THIS POLICY AND TO ACKNOWLEDGE IN WRITING THAT HE OR SHE HAS DONE SO, AT THE TIME OF HIRING OR AT THE TIME OF JOINING THE BOARD. EACH PERSON COVERED BY THE POLICY SHALL ANNUALLY COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES IN WHICH THE RESPONSIBLE PERSON IS INVOLVED THAT HE OR SHE BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST ARISING. SUCH RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES MIGHT INCLUDE SERVICE AS A DIRECTOR OF OR CONSULTANT TO A NOT-FOR-PROFIT ORGANIZATION, OR OWNERSHIP OF A BUSINESS THAT MIGHT PROVIDE GOODS OR SERVICES TO CANTERBURY COURT. ANY SUCH INFORMATION REGARDING BUSINESS INTERESTS OF A RESPONSIBLE PERSON OR A FAMILY MEMBER SHALL BE TREATED AS CONFIDENTIAL AND SHALL GENERALLY BE MADE AVAILABLE ONLY TO THE CHAIR, THE CHIEF EXECUTIVE OFFICER, THE CHIEF FINANCIAL OFFICER AND THE COMMITTEE THAT ADDRESS CONFLICTS OF INTEREST, EXCEPT TO THE EXTENT ADDITIONAL DISCLOSURE IS NECESSARY IN CONNECTION WITH THE IMPLEMENTATION OF THIS POLICY. THIS POLICY SHALL BE REVIEWED ANNUALLY BY EACH MEMBER OF THE BOARD OF DIRECTORS. ANY CHANGES TO THE POLICY SHALL BE COMMUNICATED IMMEDIATELY TO ALL PEOPLE COVERED BY THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES EXECUTIVE COMMITTEE REVIEWS AND DETERMINES THE PRESIDENT & CEO'S COMPENSATION BASED ON CONSULTANTS, MARKET DATA AND OTHER ANALYSIS. THE PRESIDENT & CEO RECOMMENDS SALARY AMOUNTS FOR ALL OTHER OFFICERS, DIRECTORS AND EMPLOYEES. THE FINANCE COMMITTEE REVIEWS AND APPROVES ALL COMPENSATION DURING THE ANNUAL BUDGETING PROCESS WHICH IS RATIFIED BY THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: LOSS ON EXTINGUISHMENT OF DEBT -32,279. ALL SAINTS' EPISCOPAL CHURCH 634 W PEACHTREE ST NW ATLANTA GA 30308 CHURCH GA 501(C)(3) LINE 1 N/A 0 ST LUKE'S EPISCOPAL CHURCH 435 PEACHTREE ST NE ATLANTA GA 30308 CHURCH GA 501(C)(3) LINE 1 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0