ARIZONA RETIREMENT CENTERS INC SIERRA WINDS LIFE CARE COMMUNITY: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- ARIZONA RETIREMENT CENTERS INC SIERRA WINDS LIFE CARE COMMUNITY (EIN 86-0521061)
- Tax period
- 2024-11-01 to 2025-10-31
- Filed
- 2026-09-11
- IRS object ID
- 202612549349300426
- Schema version
- 2024v5.1
- 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 | 2026-09-11T17:24:04+00:00 | ReturnTs |
| Tax Period End | 2025-10-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 331498605 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PLANTE & MORAN PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2601 CAMBRIDGE CT SUITE 300 | AddressLine1Txt |
| City | AUBURN HILLS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48326 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-11-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 860521061 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ARIZONA RETIREMENT CENTERS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ARIZ | BusinessNameControlTxt |
| Phone | 6369720212 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 17300 N 88TH AVE | AddressLine1Txt |
| City | PEORIA | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85382 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NEIL TERRY | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Signature | 2026-09-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SAMANTHA L BECKER | PreparerPersonNm |
| PTIN | P01344887 | PTIN |
| Phone | 2483757100 | PhoneNum |
| Preparation | 2026-09-10 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SIERRA WINDS | BusinessNameLine1Txt |
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NEIL TERRY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 17300 N 88TH AVE | AddressLine1Txt |
| City | PEORIA | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85382 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $12,543,726 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SIERRAWINDS.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1984 | FormationYr |
| Legal Domicile State | AZ | LegalDomicileStateCd |
| Activity Or Mission | OPERATE AND MAINTAIN A LIFE CARE RETIREMENT CENTER. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 292 | TotalEmployeeCnt |
| Total Volunteers | 80 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $2,560,736 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $11,169,493 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $9,897,512 | CYProgramServiceRevenueAmt |
| PY Investment Income | $13,120 | PYInvestmentIncomeAmt |
| CY Investment Income | $9,557 | CYInvestmentIncomeAmt |
| PY Other Revenue | $88,722 | PYOtherRevenueAmt |
| CY Other Revenue | $66,588 | CYOtherRevenueAmt |
| PY Total Revenue | $11,271,335 | PYTotalRevenueAmt |
| CY Total Revenue | $12,534,393 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,820,335 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,870,976 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $9,574,473 | PYOtherExpensesAmt |
| CY Other Expenses | $8,857,962 | CYOtherExpensesAmt |
| PY Total Expenses | $16,394,808 | PYTotalExpensesAmt |
| CY Total Expenses | $14,728,938 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$5,123,473 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,194,545 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $16,595,882 | TotalAssetsBOYAmt |
| Total Assets EOY | $19,315,578 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $55,396,101 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $59,043,158 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$38,800,219 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$39,727,580 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE MISSION OF SIERRA WINDS IS TO PROVIDE THE FACILITIES, PROGRAMS AND SERVICES WHICH WILL PROMOTE THE HIGHEST DEGREE OF COMFORT, SECURITY, INDEPENDENCE, AND LIFE SATISFACTION FOR ITS RESIDENTS. SIERRA WINDS IS COMMITTED TO THE BELIEF THAT THE RETIREMENT YEARS CAN BE THE MOST FULFILLING YEARS OF LIFE; THEREFORE, ALL GOALS AND OBJECTIVES ARE DEDICATED TO ENHANCE THE QUALITY OF LIFE DURING THESE YEARS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $11,802,783 | ExpenseAmt |
| Revenue | $9,897,512 | RevenueAmt |
| Desc | THE ORGANIZATION PROVIDES SERVICES FOR 240 APARTMENT RESIDENTS AND 70 SKILLED NURSING CARE RESIDENTS. | Desc |
| Total Program Service Expenses | $11,802,783 | 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 | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | 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 | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 33 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 292 | 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 | Yes (true) | 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 | false | LocalChaptersInd |
| Policies Reference Chapters | false | 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 |
| Written Policy Or Procedure | false | WrittenPolicyOrProcedureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KASSIDY FERGUSON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6022470708 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14719 W GRAND AVE | AddressLine1Txt |
| City | SURPRISE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85374 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| NEIL TERRY | |||||||
| PRESIDENT | 2.0 | 0.5 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| WANDA PERDUE | |||||||
| VICE PRESIDENT | 4.0 | 0.5 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ANGELA HARDESTY | |||||||
| DIRECTOR | 1.0 | 0.5 | Yes (X) | $0 | $0 | $0 | |
| KATHY KNECHT | |||||||
| DIRECTOR | 1.0 | 0.5 | Yes (X) | $0 | $0 | $0 | |
| NICHOLAS KUNTZ | |||||||
| DIRECTOR | 1.0 | 0.5 | Yes (X) | $0 | $0 | $0 | |
| SHARON GRAMBOW | |||||||
| DIRECTOR | 1.0 | 0.5 | Yes (X) | $0 | $0 | $0 | |
| JENNA MEYER | |||||||
| EXECUTIVE DIRECTOR | 40.0 | 0.0 | Yes (X) | $132,796 | $0 | $10,092 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $132,796 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $10,092 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| 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 |
|---|---|---|---|---|---|
| SALIBAS EXTENDED CARE PHARMACY | |||||
| 925 E COVEY LANE | PHOENIX | AZ | 85024 | PHARMACY STOCK | $199,741 |
| REHABCARE GROUP THERAPY | |||||
| PO BOX 503534 | ST LOUIS | MO | 631503534 | THERAPY SERVICES FOR RESIDENTS | $160,942 |
| ZIEGLER CAPITAL MANAGEMENT LLC | |||||
| 30 S WACKER DRIVE SUITE 2800 | MILWAUKEE | WI | 53202 | LEGAL SERVICES | $160,000 |
| SHIFTKEY LLC | |||||
| PO BOX 735913 | DALLAS | TX | 75373 | STAFFING SERVICES | $138,061 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $2,559,111 | GovernmentGrantsAmt |
| All Other Contributions | $1,625 | AllOtherContributionsAmt |
| Total Contributions | $2,560,736 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| RETIREMENT CENTER | 623000 | $6,249,717 | $6,249,717 |
| HEALTHCARE CENTER | 621400 | $2,242,690 | $2,242,690 |
| RESIDENT ENTRANCE FEES | 623000 | $1,405,105 | $1,405,105 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $9,897,512 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,129 | TotalRevenueColumnAmt |
| Exclusion | $14,129 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $23,459 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $23,459 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $23,459 | TotalRevenueColumnAmt |
| Exclusion | $23,459 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,761 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $9,333 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$4,572 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$4,572 | TotalRevenueColumnAmt |
| Exclusion | -$4,572 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| APARTMENT CUSTOM WORK | 900099 | $3,900 | $3,900 |
| ANCILLARY SERVICES | 900099 | $39,229 | $39,229 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $43,129 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,534,393 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,897,512 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $76,145 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,955,182 | TotalAmt |
| Program Services | $4,167,303 | ProgramServicesAmt |
| Management And General | $787,879 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,718 | TotalAmt |
| Program Services | $3,934 | ProgramServicesAmt |
| Management And General | $784 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $547,743 | TotalAmt |
| Program Services | $389,059 | ProgramServicesAmt |
| Management And General | $158,684 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $363,333 | TotalAmt |
| Program Services | $306,033 | ProgramServicesAmt |
| Management And General | $57,300 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $680,375 | TotalAmt |
| Management And General | $680,375 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,394 | TotalAmt |
| Management And General | $29,394 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $135,948 | TotalAmt |
| Management And General | $135,948 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,044 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $17,044 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $398,246 | TotalAmt |
| Management And General | $398,246 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $297,675 | TotalAmt |
| Program Services | $155,420 | ProgramServicesAmt |
| Management And General | $142,255 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $138,470 | TotalAmt |
| Program Services | $17,618 | ProgramServicesAmt |
| Management And General | $120,852 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,068,914 | TotalAmt |
| Program Services | $795,481 | ProgramServicesAmt |
| Management And General | $273,433 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $77,222 | TotalAmt |
| Program Services | $73,535 | ProgramServicesAmt |
| Management And General | $3,687 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,956,224 | TotalAmt |
| Program Services | $1,926,881 | ProgramServicesAmt |
| Management And General | $29,343 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,683,977 | TotalAmt |
| Program Services | $1,658,717 | ProgramServicesAmt |
| Management And General | $25,260 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $526,041 | TotalAmt |
| Program Services | $518,150 | ProgramServicesAmt |
| Management And General | $7,891 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| FOOD | $1,137,828 | $1,137,828 | |
| MEDICAL SUPPLIES | $597,284 | $570,116 | $27,168 |
| PROFESSIONAL DUES & FEES | $14,393 | $271 | $14,122 |
| RESIDENT ACTIVITIES | $95,774 | $95,774 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,153 | TotalAmt |
| Program Services | -$13,337 | ProgramServicesAmt |
| Management And General | $16,490 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,728,938 | TotalAmt |
| Program Services | $11,802,783 | ProgramServicesAmt |
| Management And General | $2,926,155 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$28,946 | BOYAmt |
| EOY | $698,471 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $342,753 | BOYAmt |
| EOY | $1,617,074 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $180,096 | BOYAmt |
| EOY | $167,962 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $377,417 | BOYAmt |
| EOY | $362,697 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $46,223,989 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $31,316,321 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,428,136 | BOYAmt |
| EOY | $14,907,668 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $255,974 | BOYAmt |
| EOY | $262,571 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,452 | BOYAmt |
| EOY | $1,299,135 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,595,882 | BOYAmt |
| EOY | $19,315,578 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,944,440 | BOYAmt |
| EOY | $2,408,820 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,204,033 | BOYAmt |
| EOY | $5,276,396 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,501,107 | BOYAmt |
| EOY | $27,527,288 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,746,521 | BOYAmt |
| EOY | $23,830,654 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,396,101 | BOYAmt |
| EOY | $59,043,158 | 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 | -$38,800,219 | BOYAmt |
| EOY | -$39,727,580 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$38,800,219 | BOYAmt |
| EOY | -$39,727,580 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,595,882 | BOYAmt |
| EOY | $19,315,578 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$2,194,545 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $8,501 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $1,258,683 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
| 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 | $136,324 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $43,137 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,515 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,560,736 | CurrentTaxYearAmt |
| Total | $2,747,712 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12,544,962 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,526,001 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,008,674 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,169,493 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,897,512 | CurrentTaxYearAmt |
| Total | $58,146,642 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12,681,286 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,569,138 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,016,189 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,169,493 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,458,248 | CurrentTaxYearAmt |
| Total | $60,894,354 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $60,894,354 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $132,535 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $84,693 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $59,254 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $26,988 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $37,588 | CurrentTaxYearAmt |
| Total | $341,058 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $132,535 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $84,693 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $59,254 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $26,988 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $37,588 | CurrentTaxYearAmt |
| Total | $341,058 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,479 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,435 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,821 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $83,151 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $43,129 | CurrentTaxYearAmt |
| Total | $144,015 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12,818,300 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,664,266 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,078,264 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,279,632 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,538,965 | CurrentTaxYearAmt |
| Total | $61,379,427 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99210 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99205 | PublicSupportPY509Pct |
| Investment Income CY | 0.01 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART III, LINE 12 OTHER INCOME | FormAndLineReferenceDesc |
| Explanation | DESCRIPTION - OTHER INCOME, COLUMN A - 4479.0, COLUMN B - 10435.0, COLUMN C - 2821.0, COLUMN D - 83151.0, COLUMN E - 43129.0, COLUMN F - 144015.0; | ExplanationTxt |
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 | $4,468,309 | OtherCostOrOtherBasisAmt |
| Book Value | $4,468,309 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $35,072,062 | OtherCostOrOtherBasisAmt |
| Depreciation | $25,592,660 | DepreciationAmt |
| Book Value | $9,479,402 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,980,478 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,626,716 | DepreciationAmt |
| Book Value | $353,762 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,703,140 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,096,945 | DepreciationAmt |
| Book Value | $606,195 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $14,907,668 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| CONTRACTS | $40,452 |
| INTEREST IN AFFILIATE | $1,258,683 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,299,135 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| FEDERAL INCOME TAXES | |
| ACCRUED INTEREST | $4,662,586 |
| REFUNDABLE RESIDENT ENTRANCE FEES | $13,708,592 |
| LINE OF CREDIT | $4,446,376 |
| NOTE PAYABLE TO FOUNDATION | $1,013,100 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $23,830,654 | TotalLiabilityAmt |
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 | THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE CITY OF PEORIA ARIZONA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 521767454 | BondIssuerEIN |
| CUSIP | 71284MCA5 | CUSIPNum |
| Bond Issued | 2014-11-18 | BondIssuedDt |
| Issue Price | $32,958,450 | IssuePriceAmt |
| Purpose | REFINANCING SENIOR LIVING PROJECT BONDS ISSUED 8/18/1999. | 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 |
| Retired | $5,038,450 | RetiredAmt |
| Total Proceeds | $32,958,450 | TotalProceedsAmt |
| In Reserve Fund | $2,428,550 | InReserveFundAmt |
| Issuance Costs From Proceeds | $656,000 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $5,900,090 | CapitalExpendituresAmt |
| Other Spent Proceeds | $23,973,809 | OtherSpentProceedsAmt |
| Refunding Tax Exempt Bonds | Yes (true) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | false | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (true) | 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 | Yes (true) | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | Yes (true) | MgmtContractBondFincdPropInd |
| Engage Bond Counsel Contracts | Yes (true) | EngageBondCounselContractsInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Engage Bond Counsel Research | false | EngageBondCounselResearchInd |
| Private Bus Use By Others | 0 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.0 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | false | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedPropInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropPct |
| Remedial Action Taken | false | RemedialActionTakenInd |
| Procs Nonqualified Bond Remdtd | Yes (true) | 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 | Yes (true) | RebateNotDueYetInd |
| Exception To Rebate | false | ExceptionToRebateInd |
| No Rebate Due | false | NoRebateDueInd |
| Variable Rate Issue | false | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | false | HedgeIdentifiedInBksAndRecInd |
| Term Of Hedge | 0 | TermOfHedgePct |
| Superintegrated Hedge | false | SuperintegratedHedgeInd |
| Hedge Terminated | false | HedgeTerminatedInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
| Term Of GIC | 0 | TermOfGICPct |
| Regulatory Safe Harbor Stsfd | false | RegulatorySafeHarborStsfdInd |
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (true) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (true) | ProceduresCorrectiveActionInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, LINE 3 DELEGATION OF MANAGEMENT DUTIES | STARTING 1/1/2024, THE ORGANIZATION ENTERED INTO A MANAGEMENT AGREEMENT WITH EMERALD SENIOR MANAGEMENT, LLC TO PROVIDE MANAGEMENT SERVICES RELATED TO THE OPERATION OF THE ORGANIZATION. THIS INCLUDES MANAGEMENT FEES, MARKETING FEES, AND REIMBURSEMENT OF THE COMPENSATION AND RELATED COSTS FOR SPECIFIED EMPLOYEES. THE POSITION OF EXECUTIVE DIRECTOR, WHICH REPRESENTS THE TOP MANAGEMENT AND TOP FINANCIAL OFFICIAL, IS COMPENSATED BY THE MANAGEMENT COMPANY. STARTING 1/20/2025, THE ORGANIZATION ENTERED INTO A MANAGEMENT AGREEMENT WITH SUN HEALTH SENIOR LIVING LLC. SUN HEALTH SENIOR LIVING LLC WILL MANAGE AND SUPERVISE THE OPERATIONS OF THE COMMUNITY. AT THE EXPENSE OF THE OWNER, JENNA MEYER, EXECUTIVE DIRECTOR WAS HIRED TO ASSUME GENERAL DAY-TO-DAY ADMINISTRATIVE AND OPERATIONAL RESPONSIBILITY FOR THE COMMUNITY. |
| FORM 990, PART VI, LINE 11B REVIEW OF FORM 990 BY GOVERNING BODY | THE RETURN WAS REVIEWED BY THE EXECUTIVE DIRECTOR, ACCOUNTING DIRECTOR, BOARD PRESIDENT AND BOARD TREASURER PRIOR TO BEING PROVIDED TO THE ENTIRE BOARD FOR REVIEW AND THEN SUBSEQUENTLY FILED. |
| FORM 990, PART VI, LINE 12C CONFLICT OF INTEREST POLICY | THE CONFLICT OF INTEREST POLICY COVERS ONLY THE MEMBERS OF THE BOARD OF DIRECTORS. ANY DIRECTOR WITH A CONFLICT IS ASKED TO RESIGN FROM THE BOARD OF DIRECTORS OR DISCONTINUE THE CONFLICT. THE ORGANIZATION ALSO HAS A CORPORATE COMPLIANCE COMMITTEE. |
| FORM 990, PART VI, LINE 15A PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL | THE EXECUTIVE DIRECTOR WAS HIRED BY THE ORGANIZATION'S PREVIOUS MANAGEMENT COMPANY THROUGH A NATIONAL EXECUTIVE RECRUITMENT FIRM SPECIALIZING IN SENIOR LIVING LEADERSHIP PLACEMENTS. FOLLOWING THE TRANSITION TO THE CURRENT MANAGEMENT COMPANY, COMPENSATION WAS REVIEWED USING INDUSTRY COMPENSATION DATA AND ESTABLISHED WAGE SCALES TO ENSURE REASONABLENESS. THE BOARD IS AWARE OF THE EXECUTIVE DIRECTOR'S SALARY AND BONUS AND RELIES ON THE MANAGEMENT COMPANY TO ENSURE COMPENSATION IS CONSISTENT WITH INDUSTRY STANDARDS; HOWEVER, NO FORMAL BOARD APPROVAL VOTE WAS DOCUMENTED. |
| FORM 990, PART VI, LINE 19 REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC | 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 OTHER CHANGES IN NET ASSETS OR FUND BALANCES | TREATMENT OF INTEREST IN AFFILIATE ADJUSTMENT - 1258683; TOTAL - 1258683; |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SIERRA WINDS CHARITABLE FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 17300 N 88TH AVE PL 2 | AddressLine1Txt |
| City | PEORIA | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85382 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 860908834 | EIN |
| Primary Activities | SUPPORTING ORGANIZATION | PrimaryActivitiesTxt |
| Legal Domicile State | AZ | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | TYPE I | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ARIZONA RETIREMENT CENTERS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (true) | 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 | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | 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 |
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