CORNERSTONE SENIOR COMMUNITIES OF REMSEN: Form 990, tax year 2025
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- Organization
- CORNERSTONE SENIOR COMMUNITIES OF REMSEN (EIN 20-0782978)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-08-06
- IRS object ID
- 202632189349302203
- Schema version
- 2025v4.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-08-06T17:57:29-04:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 421377056 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILLIAMS & COMPANY CPA PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4280 SERGEANT RD STE 250 | AddressLine1Txt |
| City | SIOUX CITY | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 511064612 | 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 | 200782978 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CORNERSTONE SENIOR COMMUNITIES | BusinessNameLine1Txt |
| Business Name Line2 | OF REMSEN | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CORN | BusinessNameControlTxt |
| Phone | 7123360844 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 409 ASH STREET RM/STE 15 | AddressLine1Txt |
| City | SUTHERLAND | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 51058 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK CODY | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 7123360844 | PhoneNum |
| Signature | 2026-07-27 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ALEXANDREA N KELLER CPA | PreparerPersonNm |
| PTIN | P01888151 | PTIN |
| Phone | 7122525337 | PhoneNum |
| Preparation | 2026-07-27 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MARK CODY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 409 ASH STREET SUITE 15 | AddressLine1Txt |
| City | SUTHERLAND | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 51058 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,336,508 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTPS://HAPPYSIESTA.COM/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2004 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE RETIREMENT HOUSING AND NURSING CARE TO SENIOR CITIZENS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 128 | TotalEmployeeCnt |
| Total Volunteers | 2 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $30,791 | PYContributionsGrantsAmt |
| CY Contributions Grants | $271,633 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,777,718 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,968,410 | CYProgramServiceRevenueAmt |
| PY Investment Income | $16,747 | PYInvestmentIncomeAmt |
| CY Investment Income | $82,694 | CYInvestmentIncomeAmt |
| PY Other Revenue | $4,804 | PYOtherRevenueAmt |
| CY Other Revenue | $13,771 | CYOtherRevenueAmt |
| PY Total Revenue | $5,830,060 | PYTotalRevenueAmt |
| CY Total Revenue | $6,336,508 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,976,159 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,032,111 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,051,994 | PYOtherExpensesAmt |
| CY Other Expenses | $2,895,786 | CYOtherExpensesAmt |
| PY Total Expenses | $6,028,153 | PYTotalExpensesAmt |
| CY Total Expenses | $5,927,897 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$198,093 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $408,611 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,034,367 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,011,067 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,149,627 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,717,716 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,884,740 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,293,351 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PROVIDE RETIREMENT HOUSING AND NURSING CARE TO SENIOR CITIZENS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $5,135,275 | ExpenseAmt |
| Revenue | $5,968,410 | RevenueAmt |
| Desc | ENRICHING THE QUALITY OF LIFE OF SENIOR CITIZENS WHO WISH TO MAINTAIN AN INDEPENDENT LIFESTYLE, AS WELL AS THOSE SENIOR CITIZENS WHO, BY VIRTUE OF ILLNESS OR INFIRMITY,CANNOT DO SO. | Desc |
| Total Program Service Expenses | $5,135,275 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 16 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 128 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | Yes (true) | LocalChaptersInd |
| Policies Reference Chapters | Yes (true) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LTC ACCOUNTING SERVICIES LLC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5152230173 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2900 100TH ST | AddressLine1Txt |
| Address Line2 | STE 203 | AddressLine2Txt |
| City | URBANDALE | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50322 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| JENNIFER KUIKEN | |||||||
| ADMINISTRATO | 40.00 | Yes (X) | $95,679 | $0 | $0 | ||
| MARK CODY | |||||||
| EXECUTIVE DI | 20.00 | Yes (X) | $60,013 | $0 | $0 | 20.00 | |
| CHERYL CRONIN | |||||||
| PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | 1.00 | Yes (X) |
| TOM DRAPER | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | 1.00 | Yes (X) | |
| PEG HEIDESCH | |||||||
| VICE PRESIDE | 1.00 | Yes (X) | $0 | $0 | $0 | 1.00 | Yes (X) |
| JUDY SCHULTZ | |||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | 1.00 | Yes (X) |
| SUSAN SIEVERS | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | 1.00 | Yes (X) | |
| HELEN STEELE | |||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | 1.00 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $155,692 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt | Address Line2ContractorAddress/USAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|
| SHIFTKEY LLC | ||||||
| PO BOX 735913 | DALLAS | TX | 753735913 | STAFFING | $313,756 | |
| RELIANT REHABILITATION | ||||||
| 5800 GRANITE PKWY | PLANO | TX | 75024 | REHABILITATION | $226,992 | 1000 |
| COMMUNITY LIVING SOLUTIONS LLC | ||||||
| 2801 E ENTERPRISE AVE | APPLETION | WI | 54913 | CONSULTING | $173,976 | STE 202 |
| PREMIER SENIOR MANAGEMENT | ||||||
| 2900 100TH ST | URBANDALE | IA | 50322 | MANAGEMENT | $152,993 | STE 203 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $257,108 | GovernmentGrantsAmt |
| All Other Contributions | $14,525 | AllOtherContributionsAmt |
| Total Contributions | $271,633 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM SERVICE REVENUE | Desc |
| Business | 623000 | BusinessCd |
| Total Revenue Column | $5,968,410 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,968,410 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,968,410 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $82,694 | TotalRevenueColumnAmt |
| Exclusion | $82,694 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| OTHER REVENUE | 524298 | $12,671 | $12,671 |
| SALE OF MOWER | 623000 | $1,100 | $1,100 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $13,771 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,336,508 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,982,181 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $82,694 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $155,692 | TotalAmt |
| Management And General | $155,692 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,554,823 | TotalAmt |
| Program Services | $2,534,326 | ProgramServicesAmt |
| Management And General | $20,497 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $116,033 | TotalAmt |
| Program Services | $100,350 | ProgramServicesAmt |
| Management And General | $15,683 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $205,563 | TotalAmt |
| Program Services | $192,099 | ProgramServicesAmt |
| Management And General | $13,464 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $277,318 | TotalAmt |
| Management And General | $277,318 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $151,562 | TotalAmt |
| Management And General | $151,562 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,252 | TotalAmt |
| Program Services | $1,034 | ProgramServicesAmt |
| Management And General | $27,218 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,498 | TotalAmt |
| Management And General | $14,498 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,330 | TotalAmt |
| Program Services | $26,932 | ProgramServicesAmt |
| Management And General | $31,398 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,795 | TotalAmt |
| Program Services | $37,795 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,820 | TotalAmt |
| Program Services | $89,820 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $169,060 | TotalAmt |
| Program Services | $169,060 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $143,056 | TotalAmt |
| Program Services | $101,283 | ProgramServicesAmt |
| Management And General | $41,773 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| QAA FEES | $562,537 | $562,537 |
| CONTRACTED & OUTSOURCED | $413,358 | $413,358 |
| THERAPY SERVICES | $226,601 | $226,601 |
| FOOD & DEPARTMENTAL SUPPL | $197,660 | $197,660 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $525,939 | TotalAmt |
| Program Services | $482,420 | ProgramServicesAmt |
| Management And General | $43,519 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,927,897 | TotalAmt |
| Program Services | $5,135,275 | ProgramServicesAmt |
| Management And General | $792,622 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $629,410 | BOYAmt |
| EOY | $346,350 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $206,025 | BOYAmt |
| EOY | $318,584 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $429,853 | BOYAmt |
| EOY | $571,953 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,260 | BOYAmt |
| EOY | $29,812 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $7,850,400 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,280,267 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,588,539 | BOYAmt |
| EOY | $5,570,133 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $174,280 | BOYAmt |
| EOY | $174,235 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,034,367 | BOYAmt |
| EOY | $7,011,067 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $879,835 | BOYAmt |
| EOY | $660,161 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $937,970 | BOYAmt |
| EOY | $3,753,560 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $222,386 | BOYAmt |
| EOY | $214,132 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $109,436 | BOYAmt |
| EOY | $89,863 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,149,627 | BOYAmt |
| EOY | $4,717,716 | 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 | $1,884,740 | BOYAmt |
| EOY | $2,280,759 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $12,592 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,884,740 | BOYAmt |
| EOY | $2,293,351 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,034,367 | BOYAmt |
| EOY | $7,011,067 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $408,611 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | 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 | $22,134 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16,023 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,079 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $30,791 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $271,633 | CurrentTaxYearAmt |
| Total | $361,660 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,126,888 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,813,688 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,870,379 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,782,522 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,982,181 | CurrentTaxYearAmt |
| Total | $26,575,658 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,149,022 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,829,711 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,891,458 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,813,313 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,253,814 | CurrentTaxYearAmt |
| Total | $26,937,318 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $26,937,318 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,351 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,718 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,132 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $16,747 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $82,694 | CurrentTaxYearAmt |
| Total | $127,642 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,351 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,718 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,132 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $16,747 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $82,694 | CurrentTaxYearAmt |
| Total | $127,642 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,150,373 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,835,429 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,912,590 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,830,060 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,336,508 | CurrentTaxYearAmt |
| Total | $27,064,960 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99530 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99820 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | 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
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $77,748 | OtherCostOrOtherBasisAmt |
| Book Value | $77,748 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,651,242 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,641,170 | DepreciationAmt |
| Book Value | $5,010,072 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,121,410 | OtherCostOrOtherBasisAmt |
| Depreciation | $639,097 | DepreciationAmt |
| Book Value | $482,313 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $5,570,133 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| RESIDENT TRUST LIABILITY | $74,117 |
| CURRENT MATURITIES OF CAP LEASE | $10,157 |
| LONG TERM CAPITAL LEASE | $5,589 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $89,863 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $6,336,508 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $6,336,508 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $6,336,508 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,927,897 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $5,927,897 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $5,927,897 | TotalExpensesPerForm990Amt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PLYMOUTH COUNTY IOWA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 426004873 | BondIssuerEIN |
| Bond Issued | 2024-11-25 | BondIssuedDt |
| Issue Price | $4,200,000 | IssuePriceAmt |
| Purpose | THE ISSUED BOND IS TO FINANCE THE COSTS OF CONSTRUCTING AND EQUIPPING RENOVATIONS AT THE HAPPY SIEST | PurposeDesc |
| Defeased | false | DefeasedInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Pool Financing | false | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $2,815,590 | TotalProceedsAmt |
| Other Spent Proceeds | $2,815,590 | OtherSpentProceedsAmt |
| Substantial Completion | 2025 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | false | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | false | RefundingTaxableBondsInd |
| Final Allocation Made | false | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (true) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | false | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | false | MgmtContractBondFincdPropInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | false | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | false | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiledInd |
| Rebate Not Due Yet | false | RebateNotDueYetInd |
| Exception To Rebate | false | ExceptionToRebateInd |
| No Rebate Due | false | NoRebateDueInd |
| Variable Rate Issue | false | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | false | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | false | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | false | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PURPOSE OF ISSUE DESCRIPTION | FormAndLineReferenceDesc |
| Explanation | PLYMOUTH COUNTY, IOWA THE ISSUED BOND IS TO FINANCE THE COSTS OF CONSTRUCTING AND EQUIPPING RENOVATIONS AT THE HAPPY SIESTA NURSING FACILITY. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 11B | THE BOARD RECEIVES A COPY OF THE RETURN BEFORE IT IS FILED AND REVIEWS THE ACCURACY OF THE INFORMATION USED TO COMPLETE IT. UPON REVIEW, THE BOARD APPROVES THE RETURN TO BE FILED. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE POLICY IS REVIEWED WITH BOARD MEMBERS ONE TIME EACH YEAR. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD OF DIRECTORS REVIEWS THE EXECUTIVE DIRECTOR'S PERFORMANCE AND COMPENSATION ON AN ANNUAL BASIS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION MAKES THEIR DOCUMENTS AVAILABLE AT THEIR OFFICE FOR PUBLIC INSPECTION UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILLOWAY HEIGHTS LLC | BusinessNameLine1Txt |
| Business Name Line2 | WILLOWAY HEIGHTS LLC | BusinessNameLine2Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 409 ASH STREET | AddressLine1Txt |
| City | SUTHERLAND | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 51301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 200273031 | EIN |
| Primary Activities | HOUSING | PrimaryActivitiesTxt |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Exempt Code Section | 501C3 | ExemptCodeSectionTxt |
| Public Charity Status | 7 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILLOWAY HEIGHTS LLC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | O | TransactionTypeTxt |
| Involved | $60,013 | InvolvedAmt |
| Method Of Amount Determination | W-2 FROM CORNERSTONE | MethodOfAmountDeterminationTxt |
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