Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $347,000

• 1e · Government grants (contributions)

  $163,314

• 1f · All other contributions, gifts and grants

  $6,919

• 2a · Program service revenue: RESIDENT SERVICES

  total $24,636,520 · related or exempt $24,636,520

• 3 · Investment income

  total $347,892 · excluded $347,892

• 11a · Other revenue: MISCELLANEOUS INCOME

  total $175,801 · excluded $175,801

• 11e · Other revenue, total

  $175,801

Functional expenses

Part IX, the statement of functional expenses.

• 2 · Grants to domestic individuals

  total $524,929 · program services $524,929

• 7 · Other salaries and wages

  total $8,836,333 · program services $8,571,243 · management and general $265,090

• 8 · Pension plan contributions

  total $81,924 · program services $79,466 · management and general $2,458

• 9 · Other employee benefits

  total $748,626 · program services $726,167 · management and general $22,459

• 10 · Payroll taxes

  total $662,846 · program services $642,961 · management and general $19,885

• 11a · Fees: management

  total $1,067,552 · management and general $1,067,552

• 11b · Fees: legal

  total $640 · management and general $640

• 11c · Fees: accounting

  total $9,000 · management and general $9,000

• 11g · Fees: other

  total $5,518,499 · program services $5,352,944 · management and general $165,555

• 12 · Advertising and promotion

  total $1,212,465 · program services $1,212,465

• 13 · Office expenses

  total $112,444 · program services $34,160 · management and general $78,284

• 14 · Information technology

  total $57,959 · program services $2,891 · management and general $55,068

• 16 · Occupancy

  total $2,194,776 · program services $2,155,381 · management and general $39,395

• 17 · Travel

  total $25,539 · program services $21,939 · management and general $3,600

• 19 · Conferences, conventions and meetings

  total $3,460 · management and general $3,460

• 20 · Interest

  total $10,050,553 · program services $10,050,553

• 22 · Depreciation, depletion and amortization

  total $5,534,321 · program services $5,534,321

• 23 · Insurance

  total $334,604 · program services $318,624 · management and general $15,980

• 24a · Other expenses: FOOD COSTS

  total $1,895,586 · program services $1,876,493 · management and general $19,093

• 24b · Other expenses: RESIDENT ACTIVITIES

  total $967,765 · program services $967,765

• 24c · Other expenses: MEDICAL COSTS

  total $447,416 · program services $447,416

• 24d · Other expenses: SUPPLIES

  total $95,203 · program services $95,203

• 24e · All other expenses

  total $93,514 · program services $44,197 · management and general $49,317

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $3,779,361 · end of year $3,681,034

• 2 · Savings and temporary cash investments

  end of year $8,024,971

• 4 · Accounts receivable

  beginning of year $576,695 · end of year $847,975

• 8 · Inventories for sale or use

  beginning of year $32,861 · end of year $35,764

• 9 · Prepaid expenses and deferred charges

  beginning of year $79,903 · end of year $81,133

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

  $196,599,611

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

  $17,859,428

• 10c · Land, buildings and equipment, net

  beginning of year $183,338,583 · end of year $178,740,183

• 15 · Other assets

  beginning of year $27,536,860 · end of year $13,030,995

• 17 · Accounts payable and accrued expenses

  beginning of year $2,354,263 · end of year $2,447,383

• 20 · Tax-exempt bond liabilities

  beginning of year $149,578,073 · end of year $143,247,085

• 25 · Other liabilities

  beginning of year $119,360,826 · end of year $129,990,287

• 27 · Net assets without donor restrictions

  beginning of year -$55,948,899 · end of year -$71,242,700

The filer's explanations (Part III)

PART I, LINE 3

METHODS USED TO ESTABLISH COMPENSATION OF THE ORGANIZATION'S PRESIDENT: THE PRESIDENT OF BUCKNER SENIOR LIVING IS EMPLOYED BY BUCKNER INTERNATIONAL (BI), A RELATED 501(C)(3) ORGANIZATION. BI USES THE FOLLOWING METHODS TO ESTABLISH COMPENSATION FOR THE PRESIDENT: - COMPENSATION COMMITTEE - INDEPENDENT COMPENSATION CONSULTANT - COMPENSATION SURVEY OR STUDY - FORM 990 OF OTHER ORGANIZATIONS - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE

PART I, LINE 4B

A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN: THE 457(F) PLAN IS A DEFERRED COMPENSATION PLAN THAT ALLOWS BUCKNER TO CONTRIBUTE MONEY ON A PRE-TAX BASIS INTO INVESTMENTS THAT PROVIDE KEY EXECUTIVES WITH A RETIREMENT BENEFIT. ALL CONTRIBUTIONS REMAIN AN ASSET OF THE ORGANIZATION UNTIL DISTRIBUTED. ALBERT L. REYES $79,841 CHARLIE WILSON $28,430 JEFFREY K GENTRY $24,584 PRISCILLA R REIMER $24,518 BRIAN ROBBINS $11,811 RICHARD M MUNOZ $8,320

SCHEDULE J, PART I, LINE 7:

THE BUCKNER GOAL ACHIEVEMENT PROGRAM (GAP) IS INTENDED TO REWARD SELECTED MANAGERS FOR THE ACHIEVEMENT OF PRE-ESTABLISHED GOALS AND OBJECTIVES, WHICH ARE TIED TO THE BUSINESS PLAN AND BUDGET. GAP PAYMENTS ARE SUBJECT TO APPROVAL BY THE BOARD AT THE END OF EACH YEAR. DANICA MCGUIRE 8,899