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← FIRST COMMUNITY VILLAGE

Form 990 for tax year 2024

Filed by FIRST COMMUNITY VILLAGE.

Totals

Total revenue
$34,175,868
Total expenses
$30,659,460
Contributions and grants received
$2,198,692
Grants paid
$0
Program service revenue
$31,480,676
Investment income
$496,500
Other revenue
$0
Total assets, end of year
$104,507,862
Total liabilities, end of year
$144,182,673
Net assets or fund balances, end of year
-$39,674,811
Program services expenses (Part IX)
$25,282,712
Management and general expenses
$5,376,748
Fundraising expenses
$0
Program service expenses (Part III)
$25,282,712

Program services were 82.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $2,114,396

  • 1e · Government grants (contributions)

    $84,296

  • 2a · Program service revenue: PROGRAM SERVICE REVENUE

    total $31,480,676 · related or exempt $31,480,676

  • 3 · Investment income

    total $506,472 · excluded $506,472

  • 7b · Less cost or other basis and sales expenses

    other assets $9,972

  • 7c · Gain or loss

    other assets -$9,972

  • 7d · Net gain or loss

    total -$9,972 · excluded -$9,972

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $6,966,364 · program services $5,849,014 · management and general $1,117,350

  • 8 · Pension plan contributions

    total $423,001 · program services $355,155 · management and general $67,846

  • 9 · Other employee benefits

    total $825,214 · program services $693,021 · management and general $132,193

  • 10 · Payroll taxes

    total $550,127 · program services $461,891 · management and general $88,236

  • 11a · Fees: management

    total $1,693,054 · management and general $1,693,054

  • 11b · Fees: legal

    total $7,832 · management and general $7,832

  • 11c · Fees: accounting

    total $49,400 · management and general $49,400

  • 11g · Fees: other

    total $4,984,153 · program services $4,117,637 · management and general $866,516

  • 12 · Advertising and promotion

    total $121,973 · management and general $121,973

  • 13 · Office expenses

    total $149,623 · program services $24,475 · management and general $125,148

  • 14 · Information technology

    total $677,935 · program services $14,959 · management and general $662,976

  • 16 · Occupancy

    total $3,079,515 · program services $3,068,501 · management and general $11,014

  • 17 · Travel

    total $4,430 · management and general $4,430

  • 20 · Interest

    total $4,163,737 · program services $3,955,000 · management and general $208,737

  • 22 · Depreciation, depletion and amortization

    total $3,635,362 · program services $3,635,362

  • 23 · Insurance

    total $332,933 · program services $330,385 · management and general $2,548

  • 24a · Other expenses: SUPPLIES

    total $2,119,418 · program services $2,119,418

  • 24b · Other expenses: DRUGS & ANCILLARY SVCS

    total $334,287 · program services $334,287

  • 24c · Other expenses: BED ASSESSMENT FEE

    total $302,391 · program services $302,391

  • 24d · Other expenses: BAD DEBT

    total $188,623 · management and general $188,623

  • 24e · All other expenses

    total $50,088 · program services $21,216 · management and general $28,872

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,145,607 · end of year $902,859

  • 2 · Savings and temporary cash investments

    beginning of year $9,877,912 · end of year $9,613,860

  • 4 · Accounts receivable

    beginning of year $866,828 · end of year $1,790,129

  • 9 · Prepaid expenses and deferred charges

    beginning of year $19,650 · end of year $82,225

  • 10a · Land, buildings and equipment: cost or other basis

    $109,971,689

  • 10b · Land, buildings and equipment: accumulated depreciation

    $27,723,775

  • 10c · Land, buildings and equipment, net

    beginning of year $83,486,474 · end of year $82,247,914

  • 14 · Intangible assets

    beginning of year $376,000 · end of year $376,000

  • 15 · Other assets

    beginning of year $9,957,468 · end of year $9,494,875

  • 17 · Accounts payable and accrued expenses

    beginning of year $4,077,028 · end of year $4,243,421

  • 19 · Deferred revenue

    beginning of year $33,815,217 · end of year $34,990,160

  • 20 · Tax-exempt bond liabilities

    beginning of year $79,504,510 · end of year $77,953,878

  • 21 · Escrow or custodial account liability

    beginning of year $3,936 · end of year $6,038

  • 25 · Other liabilities

    beginning of year $31,520,467 · end of year $26,989,176

  • 27 · Net assets without donor restrictions

    beginning of year -$43,191,219 · end of year -$39,674,811

Mission and programs · 2024

Mission

ORIGINATING FROM A CHRISTIAN COMMITMENT OF SERVICE, WE PROVIDE HIGH QUALITY CARE, SERVICES AND COMMUNITIES FOR SENIORS.

  • PROVIDE LONG TERM HEALTH CARE FACILITIES FOR THE ELDERLY IN THE FORM OF A MULTI-BED NURSING HOME. DURING THE CURRENT FISCAL YEAR, THE ORGANIZATION PROVIDED 47 LICENSED NURSING FACILITY BEDS, 72 LICENSED RESIDENTIAL CARE UNITS, AND 200 INDEPENDENT LIVING UNITS. THE ORGANIZATION PROVIDED 12,032 PATIENT DAYS OF CARE IN ITS NURSING CARE FACILITY DURING FISCAL YEAR 2025.

    Expenses $25,282,712 · Revenue $31,480,676

As filed on the 2024 return.

Listed in Part VII

  • KELLI MEYUNG

    VICE PRESIDENT & DIRECTOR

    Total calculated
    $213,385
    From this org
    $0
    From related orgs
    $201,846
    Other
    $11,539
    Hours/week
    0.1 + 49.9 related

    Schedule J breakdown matched by us

    Base
    $0 + $201,846 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $6,055 related
    Nontaxable benefits
    $0 + $5,484 related
    Filer's total
    $0 + $213,385 related

  • GREG MACPHERSON

    CHAIR

    Total calculated
    $228,541
    From this org
    $0
    From related orgs
    $210,675
    Other
    $17,866
    Hours/week
    0.1 + 49.9 related

    Schedule J breakdown matched by us

    Base
    $0 + $183,569 related
    Bonus
    $0 + $27,106 related
    Other
    $0
    Deferred
    $0 + $12,208 related
    Nontaxable benefits
    $0 + $5,658 related
    Filer's total
    $0 + $228,541 related

  • SALLY BLOOMFIELD

    DIRECTOR AT LARGE

    Total calculated
    $0
    Hours/week
    0.1 + 2 related

  • TERRY DAVIS

    DIRECTOR AT LARGE

    Total calculated
    $0
    Hours/week
    0.1 + 2 related

  • VICTORIA BARKIN

    DIRECTOR

    Total calculated
    $165,448
    From this org
    $0
    From related orgs
    $154,425
    Other
    $11,023
    Hours/week
    0.1 + 49.9 related

    Schedule J breakdown matched by us

    Base
    $0 + $133,800 related
    Bonus
    $0 + $20,625 related
    Other
    $0
    Deferred
    $0 + $9,266 related
    Nontaxable benefits
    $0 + $1,757 related
    Filer's total
    $0 + $165,448 related

  • ANGIE HOFF

    DIRECTOR

    Total calculated
    $283,118
    From this org
    $0
    From related orgs
    $267,096
    Other
    $16,022
    Hours/week
    0.1 + 49.9 related

    Schedule J breakdown matched by us

    Base
    $0 + $213,346 related
    Bonus
    $0 + $53,750 related
    Other
    $0
    Deferred
    $0 + $14,802 related
    Nontaxable benefits
    $0 + $1,220 related
    Filer's total
    $0 + $283,118 related

  • HEATHER ADCOCK

    DIRECTOR

    Total calculated
    $26,610
    From this org
    $0
    From related orgs
    $25,983
    Other
    $627
    Hours/week
    0.1 + 49.9 related

  • DENNIS HEEBINK

    DIRECTOR, NON-VOTING

    Total calculated
    $0
    Hours/week
    0.1 + 2 related

  • BRIANNA METTLER

    PRESIDENT

    Total calculated
    $567,562
    From this org
    $0
    From related orgs
    $522,777
    Other
    $44,785
    Hours/week
    0.1 + 49.9 related

    Schedule J breakdown matched by us

    Base
    $0 + $325,542 related
    Bonus
    $0 + $197,235 related
    Other
    $0
    Deferred
    $0 + $31,847 related
    Nontaxable benefits
    $0 + $12,938 related
    Filer's total
    $0 + $567,562 related

  • MATTHEW D RULE

    VICE PRESIDENT

    Total calculated
    $578,999
    From this org
    $0
    From related orgs
    $530,244
    Other
    $48,755
    Hours/week
    0.1 + 49.9 related

    Schedule J breakdown matched by us

    Base
    $0 + $374,424 related
    Bonus
    $0 + $155,820 related
    Other
    $0
    Deferred
    $0 + $34,500 related
    Nontaxable benefits
    $0 + $14,255 related
    Filer's total
    $0 + $578,999 related

  • SEAN ALEXANDER

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    0.1 + 49.9 related

  • JULIE M WOOLLEY

    SECRETARY

    Total calculated
    $489,646
    From this org
    $0
    From related orgs
    $460,801
    Other
    $28,845
    Hours/week
    0.1 + 49.9 related

    Schedule J breakdown matched by us

    Base
    $0 + $328,407 related
    Bonus
    $0 + $126,394 related
    Other
    $0 + $6,000 related
    Deferred
    $0 + $26,822 related
    Nontaxable benefits
    $0 + $2,023 related
    Filer's total
    $0 + $489,646 related

  • LINDSEY DEHRING

    TREASURER

    Total calculated
    $310,853
    From this org
    $0
    From related orgs
    $291,958
    Other
    $18,895
    Hours/week
    0.1 + 49.9 related

    Schedule J breakdown matched by us

    Base
    $0 + $244,903 related
    Bonus
    $0 + $47,055 related
    Other
    $0
    Deferred
    $0 + $16,930 related
    Nontaxable benefits
    $0 + $1,965 related
    Filer's total
    $0 + $310,853 related

  • JACOB SWINT

    VICE PRESIDENT

    Total calculated
    $301,261
    From this org
    $0
    From related orgs
    $283,080
    Other
    $18,181
    Hours/week
    0.1 + 49.9 related

    Schedule J breakdown matched by us

    Base
    $0 + $214,377 related
    Bonus
    $0 + $68,703 related
    Other
    $0
    Deferred
    $0 + $16,985 related
    Nontaxable benefits
    $0 + $1,196 related
    Filer's total
    $0 + $301,261 related

  • NURA IBRAHIM

    REGISTERED NURSE CHARGE NURSE

    Total calculated
    $130,515
    From this org
    $0
    From related orgs
    $110,462
    Other
    $20,053
    Hours/week
    40

  • NICOLE DUKES

    REGISTERED NURSE CHARGE NURSE

    Total calculated
    $121,891
    From this org
    $0
    From related orgs
    $109,470
    Other
    $12,421
    Hours/week
    40

  • ROBERT S WALTER

    VICE PRESIDENT THRU 7/1/24

    Total calculated
    $435,389
    From this org
    $0
    From related orgs
    $410,393
    Other
    $24,996
    Hours/week
    0.1 + 49.9 related

    Schedule J breakdown matched by us

    Base
    $0 + $257,857 related
    Bonus
    $0 + $144,836 related
    Other
    $0 + $7,700 related
    Deferred
    $0 + $14,375 related
    Nontaxable benefits
    $0 + $10,621 related
    Filer's total
    $0 + $435,389 related

  • JULIA A FRATIANNE

    TREASURER THRU 7/1/24

    Total calculated
    $344,045
    From this org
    $0
    From related orgs
    $317,365
    Other
    $26,680
    Hours/week
    0.1 + 49.9 related

    Schedule J breakdown matched by us

    Base
    $0 + $136,091 related
    Bonus
    $0 + $38,025 related
    Other
    $0 + $143,249 related
    Deferred
    $0 + $17,412 related
    Nontaxable benefits
    $0 + $9,268 related
    Filer's total
    $0 + $344,045 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
NATIONAL CHURCH RESIDENCES, A RELATED ORGANIZATION, ESTABLISHES THE TOP MANAGEMENT OFFICIAL'S COMPENSATION. THE FOLLOWING METHODS ARE USED BY NATIONAL CHURCH RESIDENCES TO ESTABLISH COMPENSATION LEVELS: COMPENSATION MARKET REVIEW, INDEPENDENT COMPENSATION CONSULTANT, FORM 990 OF OTHER ORGANIZATIONS, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY BY THIRD PARTIES, APPROVAL BY THE BOARD COMMITTEE FOR CEO COMPENSATION.
PART I, LINE 4B
DURING THE CURRENT YEAR, NATIONAL CHURCH RESIDENCES, A RELATED ORGANIZATION, MADE CONTRIBUTIONS TO A 457(F) NONQUALIFIED DEFERRED COMPENSATION PLAN FOR THE FOLLOWING INDIVIDUALS LISTED ON PART VII OF THE FORM 990: MATTHEW D. RULE: $21,539 BRIANNA METTLER: $13,180 JULIE M. WOOLLEY: $12,334 LINDSEY DEHRING: $3,801 ROBERT S. WALTER: $7,668 JULIA A. FRATIANNE: $174,260 JACOB SWINT: $3,733 THE 457(F) NONQUALIFIED DEFERRED COMPENSATION PLAN IS AVAILABLE TO KEY EMPLOYEES OF THE ORGANIZATION, AS DEFINED BY THE ORGANIZATION AND NOT PART VII OF THE FORM 990. THE 457(F) NONQUALIFIED DEFERRED COMPENSATION PLAN WILL VEST UPON TRIGGERING SEVERANCE WITH THE ORGANIZATION. TRIGGERING SEVERANCE, AS DEFINED IN THE PLAN DOCUMENT, MEANS A PARTICIPANT'S SEVERANCE OF SERVICE, (1) AT ANY TIME ON OR AFTER THE PARTICIPANT'S ENTITLEMENT DATE OR (2) IF EARLIER, (A) BECAUSE OF DEATH OR DISABILITY, (B) BY THE EMPLOYER FOR REASONS OTHER THAN CAUSE, OR (C) BY THE PARTICIPANT FOR GOOD REASON. FOR THIS PURPOSE, SEVERANCE OF SERVICE SHALL BE CONSTRUED CONSISTENTLY WITH THE DEFINITION OF SEPARATION OF SERVICE UNDER CODE SECTION 409A. WHEN CONTRIBUTIONS VEST THEY WILL BE REPORTED ON SCHEDULE J, PART II, COLUMN B(III).

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

Provenance

Return type
form_990
Tax year
2024
Filed
23 April 2026
IRS schema version
2024v5.5
Source object
202601149349301135

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