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← CHRISTIAN LIVING NEIGHBORHOODS

Form 990 for tax year 2023

Filed by CHRISTIAN LIVING NEIGHBORHOODS.

Totals

Total revenue
$72,990,900
Total expenses
$69,382,440
Contributions and grants received
$372,088
Grants paid
$157,437
Program service revenue
$68,944,239
Investment income
$2,667,049
Other revenue
$1,007,524
Total assets, end of year
$228,612,437
Total liabilities, end of year
$249,492,815
Net assets or fund balances, end of year
-$20,880,378
Program services expenses (Part IX)
$60,612,628
Management and general expenses
$8,155,211
Fundraising expenses
$614,601
Program service expenses (Part III)
$60,612,628

Program services were 87.4% 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.

  • 1e · Government grants (contributions)

    $3,639

  • 1f · All other contributions, gifts and grants

    $368,449

  • 2a · Program service revenue: NET PATIENT SERVICE REVENUE

    total $67,109,078 · related or exempt $67,109,078

  • 2b · Program service revenue: AMORTIZATION OF ENTRY FEE

    total $1,513,727 · related or exempt $1,513,727

  • 2c · Program service revenue: MANAGEMENT FEES

    total $321,434 · related or exempt $321,434

  • 3 · Investment income

    total $1,482,587 · excluded $1,482,587

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

    total $393,893 · excluded $393,893

  • 7a · Gross sales of assets other than inventory

    securities $790,569

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

    securities $0

  • 7c · Gain or loss

    securities $790,569

  • 7d · Net gain or loss

    total $790,569 · excluded $790,569

  • 11a · Other revenue: EMPLOYEE/GUEST/CATERING MEAL INCO

    total $390,261 · excluded $390,261

  • 11b · Other revenue: COMM. FEES AND ACCESS DUES

    total $154,992 · excluded $154,992

  • 11c · Other revenue: SALON AND SPA INCOME

    total $105,421 · excluded $105,421

  • 11d · All other revenue

    total $356,850 · excluded $356,850

  • 11e · Other revenue, total

    $1,007,524

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $157,437 · program services $157,437

  • 7 · Other salaries and wages

    total $22,633,295 · program services $19,487,267 · management and general $2,919,695 · fundraising $226,333

  • 9 · Other employee benefits

    total $2,540,920 · program services $2,187,732 · management and general $327,779 · fundraising $25,409

  • 10 · Payroll taxes

    total $1,673,440 · program services $1,440,832 · management and general $215,874 · fundraising $16,734

  • 11a · Fees: management

    total $5,142,936 · program services $4,428,068 · management and general $663,439 · fundraising $51,429

  • 11b · Fees: legal

    total $104,733 · program services $90,175 · management and general $13,511 · fundraising $1,047

  • 11c · Fees: accounting

    total $115,000 · program services $99,015 · management and general $14,835 · fundraising $1,150

  • 11f · Fees: investment management

    total $157,934 · program services $157,934

  • 11g · Fees: other

    total $8,735,257 · program services $7,521,056 · management and general $1,126,848 · fundraising $87,353

  • 12 · Advertising and promotion

    total $252,895 · program services $217,743 · management and general $32,623 · fundraising $2,529

  • 13 · Office expenses

    total $3,799,208 · program services $3,271,118 · management and general $490,098 · fundraising $37,992

  • 16 · Occupancy

    total $1,764,438 · program services $1,519,181 · management and general $227,613 · fundraising $17,644

  • 17 · Travel

    total $43,402 · program services $37,369 · management and general $5,599 · fundraising $434

  • 19 · Conferences, conventions and meetings

    total $8,782 · program services $7,561 · management and general $1,133 · fundraising $88

  • 20 · Interest

    total $4,488,573 · program services $3,864,661 · management and general $579,026 · fundraising $44,886

  • 22 · Depreciation, depletion and amortization

    total $7,780,018 · program services $6,698,596 · management and general $1,003,622 · fundraising $77,800

  • 23 · Insurance

    total $640,845 · program services $413,992 · management and general $226,853

  • 24a · Other expenses: DIETARY EXPENSE

    total $5,698,590 · program services $5,698,590

  • 24b · Other expenses: ALLOCATED EXPENSES FROM

    total $1,060,395 · program services $913,000 · management and general $136,791 · fundraising $10,604

  • 24c · Other expenses: MEDICAL SUPPLIES

    total $784,588 · program services $784,588

  • 24d · Other expenses: REPAIRS

    total $610,602 · program services $525,728 · management and general $78,768 · fundraising $6,106

  • 24e · All other expenses

    total $1,189,152 · program services $1,090,985 · management and general $91,104 · fundraising $7,063

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $4,907,374 · end of year $7,897,766

  • 2 · Savings and temporary cash investments

    beginning of year $38,588,802 · end of year $33,969,796

  • 4 · Accounts receivable

    beginning of year $10,309,764 · end of year $7,369,173

  • 8 · Inventories for sale or use

    beginning of year $202,473 · end of year $211,212

  • 9 · Prepaid expenses and deferred charges

    beginning of year $461,073 · end of year $1,401,888

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

    $237,670,786

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

    $100,033,709

  • 10c · Land, buildings and equipment, net

    beginning of year $134,623,371 · end of year $137,637,077

  • 11 · Investments: publicly traded securities

    beginning of year $29,146,466 · end of year $34,188,642

  • 12 · Investments: other securities

    beginning of year $242,762

  • 15 · Other assets

    beginning of year $5,021,317 · end of year $5,936,883

  • 17 · Accounts payable and accrued expenses

    beginning of year $9,740,881 · end of year $8,758,019

  • 19 · Deferred revenue

    beginning of year $114,815,774 · end of year $122,907,909

  • 20 · Tax-exempt bond liabilities

    beginning of year $120,361,147 · end of year $115,772,005

  • 25 · Other liabilities

    beginning of year $2,140,622 · end of year $2,054,882

  • 27 · Net assets without donor restrictions

    beginning of year -$24,276,322 · end of year -$21,582,312

  • 28 · Net assets with donor restrictions

    beginning of year $721,300 · end of year $701,934

Mission and programs · 2023

Mission

TO ENRICH THE QUALITY AND DIGNITY OF LIFE FOR OLDER ADULTS THROUGH SERVICES AND CARE THAT REFLECT CHRISTIAN LOVE, RESPECT, AND COMPASSION TOWARD EACH INDIVIDUAL.

Activities or mission (Part I)

ENRICHING SENIORS THROUGH SERVICES AND CARE THAT REFLECTS CHRISTIAN LOVE, RESPECT AND COMPASSION.

  • THE ORGANIZATION PROVIDES INDEPENDENT LIVING SERVICES, ASSISTED LIVING CARE AND NURSING HOME CARE FOR THE SENIOR ADULTS. WE MINISTER TO SENIOR ADULTS THROUGH A CONTINUUM OF SERVICES AND CARE THAT REFLECTS CHRISTIAN LOVE, RESPECT AND COMPASSION AND THAT ENRICHES THE QUALITY AND DIGNITY OF LIFE FOR EACH INDIVIDUAL. THE ORGANIZATION SERVED APPROXIMATELY 1,100 PEOPLE THROUGH THE COORDINATION AND MANAGEMENT OF ACTIVITIES OF THE AFFILIATED 501(C)(3) ORGANIZATIONS.

    Expenses $60,612,628 · Grants $157,437 · Revenue $68,944,239

As filed on the 2023 return.

Listed in Part VII

  • Amy Dore

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 4 related

  • Jill Vitale-Aussem

    CEO

    Total calculated
    $412,625
    From this org
    $0
    From related orgs
    $372,975
    Other
    $39,650
    Hours/week
    10 + 30 related

    Schedule J breakdown matched by us

    Base
    $0 + $347,460 related
    Bonus
    $0
    Other
    $0 + $25,515 related
    Deferred
    $0 + $24,724 related
    Nontaxable benefits
    $0 + $14,926 related
    Filer's total
    $0 + $412,625 related

  • Bryon Childs

    CFO

    Total calculated
    $278,848
    From this org
    $0
    From related orgs
    $258,110
    Other
    $20,738
    Hours/week
    20 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $255,482 related
    Bonus
    $0
    Other
    $0 + $2,628 related
    Deferred
    $0 + $7,919 related
    Nontaxable benefits
    $0 + $12,819 related
    Filer's total
    $0 + $278,848 related

  • Jayne Keller

    CHIEF OPERATING OFFICER

    Total calculated
    $258,764
    From this org
    $0
    From related orgs
    $239,762
    Other
    $19,002
    Hours/week
    20 + 20 related

    Schedule J breakdown matched by us

    Base
    $0 + $230,948 related
    Bonus
    $0
    Other
    $0 + $8,814 related
    Deferred
    $0 + $7,183 related
    Nontaxable benefits
    $0 + $11,819 related
    Filer's total
    $0 + $258,764 related

  • Don Backstrom

    COMMUNITY EXECUTIVE DIRECTOR

    Total calculated
    $152,408
    From this org
    $139,525
    From related orgs
    $0
    Other
    $12,883
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $139,525
    Bonus
    $0
    Other
    $0
    Deferred
    $4,176
    Nontaxable benefits
    $8,707
    Filer's total
    $152,408

  • Bima Dhakal

    RN

    Total calculated
    $162,926
    From this org
    $156,293
    From related orgs
    $0
    Other
    $6,633
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $144,444
    Bonus
    $10,407
    Other
    $1,442
    Deferred
    $0
    Nontaxable benefits
    $6,633
    Filer's total
    $162,926

  • Michelle Fraternali

    EXECUTIVE DIRECTOR

    Total calculated
    $153,294
    From this org
    $135,035
    From related orgs
    $0
    Other
    $18,259
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $135,035
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $18,259
    Filer's total
    $153,294

  • Angela Allen

    VP OF CLINICAL AND COMPLIANCE

    Total calculated
    $129,990
    From this org
    $129,461
    From related orgs
    $0
    Other
    $529
    Hours/week
    40

  • Oualidslim Gharbi

    RN

    Total calculated
    $128,782
    From this org
    $128,657
    From related orgs
    $0
    Other
    $125
    Hours/week
    40

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
THE PARENT ORGANIZATION, CHRISTIAN LIVING COMMUNITIES, DETERMINES THE COMPENSATION OF THE ORGANIZATION'S CEO / EXECUTIVE DIRECTOR AND USES THE FOLLOWING METHODS: INDEPENDENT COMPENSATION CONSULTANT, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY / STUDY, AND APPROVAL BY THE BOARD / COMPENSATION COMMITTEE.
PART I, LINE 4B
BONFACE ATIKA, $3,219 DON BACKSTROM, $4,176 PATRICIA MCBRIDE, $2,571 LAURA ROEDEMA, $3,770 KELI SWALES, $670 JOYCE WAHINYA, $2,722

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 corporations and trusts

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

  • CAPPELLA LIVING SERVICES

    C · CONSULTING FOR SENIOR LIVING · CO

Provenance

Return type
form_990
Tax year
2023
Filed
14 November 2024
IRS schema version
2023v5.1
Source object
202403209349305565

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