Form 990 for tax year 2024

Revenue

Part VIII, the statement of revenue.

• 1c · Fundraising events

  $48,025

• 1d · Related organizations

  $2,900,000

• 1e · Government grants (contributions)

  $3,129,464

• 1f · All other contributions, gifts and grants

  $256,200

• 2a · Program service revenue: SKILLED NURSING

  total $10,871,966 · related or exempt $10,871,966

• 2b · Program service revenue: INDEPENDENT LIVING

  total $10,635,893 · related or exempt $10,635,893

• 2c · Program service revenue: ASSISTED LIVING

  total $5,835,267 · related or exempt $5,835,267

• 2d · Program service revenue: HOME CARE & HOSPICE

  total $4,654,345 · related or exempt $4,654,345

• 2f · All other program service revenue

  total $770,992 · related or exempt $770,992

• 3 · Investment income

  total $1,351,139 · excluded $1,351,139

• 4 · Income from investment of tax-exempt bond proceeds

  total $193,496 · excluded $193,496

• 6a · Gross rents

  real property $11,153

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $11,153

• 6d · Net rental income or loss

  total $11,153 · excluded $11,153

• 7a · Gross sales of assets other than inventory

  securities $32,019

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

  securities $18,903

• 7c · Gain or loss

  securities $13,116

• 7d · Net gain or loss

  total $13,116 · excluded $13,116

• 8a · Fundraising events: gross income

  $39,760

• 8a · Fundraising events: contributions included on line 1c

  $48,025

• 8b · Fundraising events: direct expenses

  $26,821

• 8c · Net income from fundraising events

  total $12,939 · excluded $12,939

• 9a · Gaming: gross income

  $2,645

• 9b · Gaming: direct expenses

  $0

• 9c · Net income from gaming

  total $2,645 · excluded $2,645

• 11a · Other revenue: DIRECT ENERGY PROGRAM

  total $44,011 · excluded $44,011

• 11b · Other revenue: INSURANCE CLAIM

  total $34,576 · excluded $34,576

• 11c · Other revenue: TRANSPORTATION FEES

  total $5,965 · excluded $5,965

• 11d · All other revenue

  total $3,484 · excluded $3,484

• 11e · Other revenue, total

  $88,036

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $681,805 · program services $134,316 · management and general $547,150 · fundraising $339

• 7 · Other salaries and wages

  total $15,937,438 · program services $14,481,871 · management and general $1,359,910 · fundraising $95,657

• 8 · Pension plan contributions

  total $886,714 · program services $811,609 · management and general $69,737 · fundraising $5,368

• 9 · Other employee benefits

  total $1,399,985 · program services $1,276,457 · management and general $115,091 · fundraising $8,437

• 10 · Payroll taxes

  total $1,143,268 · program services $1,010,129 · management and general $126,499 · fundraising $6,640

• 11b · Fees: legal

  total $76,581 · program services $74,531 · management and general $2,029 · fundraising $21

• 11c · Fees: accounting

  total $80,358 · management and general $80,358

• 11g · Fees: other

  total $3,586,254 · program services $3,490,041 · management and general $93,738 · fundraising $2,475

• 12 · Advertising and promotion

  total $1,229,997 · program services $240,500 · management and general $965,931 · fundraising $23,566

• 13 · Office expenses

  total $329,115 · program services $252,670 · management and general $71,050 · fundraising $5,395

• 14 · Information technology

  total $586,636 · program services $417,480 · management and general $153,310 · fundraising $15,846

• 16 · Occupancy

  total $3,035,219 · program services $2,957,674 · management and general $69,298 · fundraising $8,247

• 17 · Travel

  total $88,853 · program services $76,037 · management and general $12,725 · fundraising $91

• 19 · Conferences, conventions and meetings

  total $16,989 · program services $7,520 · management and general $8,682 · fundraising $787

• 20 · Interest

  total $2,520,000 · program services $2,520,000

• 22 · Depreciation, depletion and amortization

  total $4,900,426 · program services $4,831,634 · management and general $60,649 · fundraising $8,143

• 23 · Insurance

  total $374,689 · program services $127,323 · management and general $247,366

• 24a · Other expenses: DINING FOOD AND SUPPLY

  total $1,945,656 · program services $1,945,656

• 24b · Other expenses: PROVIDER TAX

  total $372,769 · program services $372,769

• 24c · Other expenses: MEDICAL SUPPLIES & EQUI

  total $310,306 · program services $303,980 · management and general $6,311 · fundraising $15

• 24d · Other expenses: DUES AND SUBSCRIPTIONS

  total $190,751 · program services $124,866 · management and general $65,601 · fundraising $284

• 24e · All other expenses

  total $281,866 · program services $268,561 · management and general $13,295 · fundraising $10

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $1,844,901 · end of year $3,480,734

• 3 · Pledges and grants receivable

  beginning of year $0 · end of year $10,455

• 4 · Accounts receivable

  beginning of year $1,521,986 · end of year $1,609,632

• 9 · Prepaid expenses and deferred charges

  beginning of year $613,183 · end of year $517,531

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

  $124,937,746

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

  $49,505,256

• 10c · Land, buildings and equipment, net

  beginning of year $77,426,058 · end of year $75,432,490

• 11 · Investments: publicly traded securities

  beginning of year $15,968,768 · end of year $17,850,348

• 15 · Other assets

  beginning of year $6,171,060 · end of year $6,216,829

• 17 · Accounts payable and accrued expenses

  beginning of year $3,942,181 · end of year $4,283,657

• 19 · Deferred revenue

  beginning of year $16,435,055 · end of year $15,434,865

• 20 · Tax-exempt bond liabilities

  beginning of year $51,181,301 · end of year $50,496,358

• 21 · Escrow or custodial account liability

  beginning of year $256,073 · end of year $508,226

• 25 · Other liabilities

  beginning of year $13,080,904 · end of year $13,516,236

• 27 · Net assets without donor restrictions

  beginning of year $10,494,330 · end of year $10,591,942

• 28 · Net assets with donor restrictions

  beginning of year $8,156,112 · end of year $10,286,735

The filer's explanations (Part III)

PART I, LINE 1A

MCLEAN AFFILIATES, INC. (THE ORGANIZATION") PROVIDES ITS PRESIDENT WITH THE RIGHT TO USE HOP MEADOW COUNTRY CLUB (HOP MEADOW) ON A FIRST CLASS MEMBER BASIS, SUBJECT TO A LIMITATION ON THE USE OF THE MEMBERSHIP FOR NO MORE THAN 36 GUEST ROUNDS PER CALENDAR YEAR. MCLEAN FUND, THE CONTROLLING ORGANIZATION, AS DESCRIBED IN SCHEDULE R, LEASES TO HOP MEADOW THE LAND ON WHICH THE CLUB OPERATES, AND AS A CONDITION OF THE LEASE, THE ORGANIZATION MAY DESIGNATE ONE OFFICER, DIRECTOR OR EMPLOYEE TO HOLD THE MEMBERSHIP WITHOUT CHARGE SO NO DUES ARE PAID BY THE ORGANIZATION. THE ORGANIZATION PAYS FOR GOLF CARTS USED AND FOOD AND BEVERAGE CONSUMED BY THE PRESIDENT AND THE PRESIDENT'S GUESTS ON AN ACCOUNTABLE PLAN BASIS. THE ORGANIZATION DID NOT TREAT THIS AS TAXABLE INCOME AS THERE WAS NO PERSONAL USE.

PART I, LINE 3

THE ORGANIZATION USES COMPENSATION SURVEYS WHICH ARE USED BY THE BOARD'S COMPENSATION COMMITTEE TO RECOMMEND TO THE FULL BOARD THE PRESIDENT'S COMPENSATION PACKAGE.

PART I, LINE 7

MANAGEMENT, ALONG WITH ALL STAFF, ARE ELIGIBLE FOR ANY BONUSES PAID DEPENDENT ON QUALITY AND FINANCIAL INDICATORS AS APPROVED BY THE COMPENSATION COMMITTEE OF THE BOARD.

Related corporations and trusts

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

• CHARITABLE REMAINDER TRUST (2)

  T · CHARITABLE REMAINDER TRUST · CT · 100% owned · controlled entity

  Directly controlled by MCLEAN AFFILIATES INC