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← ARBOR ACRES UNITED METHODIST RETIREMENT COMMUNITY INC

Form 990 for tax year 2025

Filed by ARBOR ACRES UNITED METHODIST RETIREMENT COMMUNITY INC.

Totals

Total revenue
$58,950,328
Total expenses
$53,683,244
Contributions and grants received
$1,709,021
Grants paid
$2,590,672
Program service revenue
$54,531,121
Investment income
$2,524,377
Other revenue
$185,809
Total assets, end of year
$214,405,681
Total liabilities, end of year
$125,033,685
Net assets or fund balances, end of year
$89,371,996
Program services expenses (Part IX)
$35,341,380
Management and general expenses
$17,360,759
Fundraising expenses
$981,105
Program service expenses (Part III)
$35,341,380

Program services were 65.8% 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.

  • 1f · All other contributions, gifts and grants

    $1,709,021

  • 1g · Noncash contributions included above

    $24,500

  • 2a · Program service revenue: RESIDENT FEES

    total $42,689,435 · related or exempt $42,689,435

  • 2b · Program service revenue: DEFERRED ENTRANCE FEES

    total $8,347,577 · related or exempt $8,347,577

  • 2c · Program service revenue: HOME CARE FEES

    total $3,292,283 · related or exempt $3,292,283

  • 2d · Program service revenue: APPLICATION FEES

    total $122,400 · related or exempt $122,400

  • 2e · Program service revenue: MODIFICATION FEES EARNED

    total $79,426 · related or exempt $79,426

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $2,105,556 · excluded $2,105,556

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    securities $740,919

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

    other assets $322,098

  • 7c · Gain or loss

    securities $740,919 · other assets -$322,098

  • 7d · Net gain or loss

    total $418,821 · excluded $418,821

  • 8c · Net income from fundraising events

    total $0

  • 10a · Gross sales of inventory

    $88,979

  • 10b · Cost of goods sold

    $44,907

  • 10c · Net income from sales of inventory

    total $44,072 · excluded $44,072

  • 11a · Other revenue: FOOD SERVICE REVENUE

    total $97,497 · excluded $97,497

  • 11b · Other revenue: GUEST ROOM RENTAL

    total $44,240 · excluded $44,240

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $141,737

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $416,050 · program services $416,050

  • 2 · Grants to domestic individuals

    total $2,174,622 · program services $2,174,622

  • 5 · Compensation of officers, directors and key employees

    total $994,329 · program services $189,285 · management and general $805,044

  • 7 · Other salaries and wages

    total $20,650,529 · program services $18,371,185 · management and general $1,618,741 · fundraising $660,603

  • 9 · Other employee benefits

    total $6,048,358 · program services $4,885,660 · management and general $972,419 · fundraising $190,279

  • 11b · Fees: legal

    total $185,170 · management and general $185,170

  • 11c · Fees: accounting

    total $282,989 · management and general $282,989

  • 11g · Fees: other

    total $2,888,275 · program services $2,664,850 · management and general $207,676 · fundraising $15,749

  • 12 · Advertising and promotion

    total $215,482 · program services $215,482

  • 13 · Office expenses

    total $3,288,142 · program services $2,132,212 · management and general $1,052,816 · fundraising $103,114

  • 14 · Information technology

    total $159,005 · program services $158,495 · management and general $510

  • 16 · Occupancy

    total $2,079,015 · program services $1,887,029 · management and general $191,986

  • 17 · Travel

    total $22,797 · program services $12,915 · management and general $8,972 · fundraising $910

  • 19 · Conferences, conventions and meetings

    total $3,246 · program services $3,246

  • 20 · Interest

    total $1,922,297 · management and general $1,922,297

  • 22 · Depreciation, depletion and amortization

    total $9,407,264 · management and general $9,407,264

  • 23 · Insurance

    total $700,665 · management and general $700,665

  • 24a · Other expenses: FOOD COST

    total $1,690,321 · program services $1,690,321

  • 24b · Other expenses: MEDICAL SUPPLIES

    total $370,453 · program services $370,453

  • 24c · Other expenses: BAD DEBT

    total $105,858 · program services $105,858

  • 24d · Other expenses: MISCELLANEOUS

    total $77,511 · program services $62,851 · management and general $4,210 · fundraising $10,450

  • 24e · All other expenses

    total $866 · program services $866 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $8,359,487 · end of year $1,175,933

  • 2 · Savings and temporary cash investments

    beginning of year $2,919,683 · end of year $13,918,519

  • 4 · Accounts receivable

    beginning of year $822,199 · end of year $1,233,422

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $642,246 · end of year $670,589

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

    $228,850,263

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

    $108,300,636

  • 10c · Land, buildings and equipment, net

    beginning of year $124,757,516 · end of year $120,549,627

  • 11 · Investments: publicly traded securities

    beginning of year $62,145,745 · end of year $70,418,674

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $1,369,104 · end of year $1,464,887

  • 14 · Intangible assets

    beginning of year $773,467 · end of year $631,732

  • 15 · Other assets

    beginning of year $5,365,131 · end of year $4,342,298

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,468,302 · end of year $2,898,148

  • 19 · Deferred revenue

    beginning of year $58,599,023 · end of year $57,682,322

  • 20 · Tax-exempt bond liabilities

    beginning of year $66,249,924 · end of year $63,136,749

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $120,466 · end of year $1,316,466

  • 27 · Net assets without donor restrictions

    beginning of year $63,257,071 · end of year $70,912,815

  • 28 · Net assets with donor restrictions

    beginning of year $16,459,792 · end of year $18,459,181

Mission and programs · 2025

Mission

ARBOR ACRES, AN AFFILIATE MINISTRY OF THE UNITED METHODIST CHURCH, SERVES SENIOR ADULTS THROUGH FACILITIES AND PROGRAMS THAT ENHANCE OPPORTUNITY FOR SECURITY, CONTENTMENT AND LIFE WITH MEANING AND PURPOSE.

Activities or mission (Part I)

TO SERVE SENIOR ADULTS WHILE PROVIDING SECURITY, CONTENTMENT, AND LIFE WITH MEANING & PURPOSE.

  • ARBOR ACRES, A CONTINUING CARE RETIREMENT COMMUNITY (CCRC), PROVIDING A RESIDENTIAL WINGS CONTAINING 146 UNITS (STUDIO, EFFICIENCY AND CONNECTING ROOM SUITES); 6 ONE-BEDROOM AND 6 TWO-BEDROOM COURTYARD HOMES; 11 TWO-BEDROOM PATIO HOMES AND 109 HOUSES. IN ADDITION TO THE INDEPENDENT LIVING FACILITIES, ARBOR ACRES ALSO HAS 95 ADULT CARE HOME BEDS AND 83 NURSING CARE BEDS (LOCATED IN THE FITZGERALD HEALTH CENTER). AS OF DECEMBER 31, 2025, ARBOR ACRES SERVED 521 RESIDENTS IN THE ABOVE UNITS. ARBOR ACRES HOLDS MEMBERSHIPS WITH LEADING AGE AND LEADING AGE NC. THE FACILITY IS ACCREDITED THROUGH THE CONTINUING CARE ACCREDITATION COMMISSION. AN IMPORTANT COMPONENT OF FULFILLING ARBOR ACRES' MISSION IS THE PROVISION OF FINANCIAL ASSISTANCE SUPPORT TO ENABLE RESIDENTS TO RESIDE AT ARBOR ACRES WHO WOULD OTHERWISE BE UNABLE TO AFFORD TO DO SO. FOR THE YEAR ENDING DECEMBER 31, 2025, $2,174,622 OF FINANCIAL ASSISTANCE WAS PROVIDED TO RESIDENTS TO HELP THEM MAINTAIN RESIDENCY AT THE FACILITY. DURING 2025 THE FOLLOWING SPECIFIC ACCOMPLISHMENTS ENHANCED THE ABILITY TO SERVE RESIDENTS: 1. MAINTAIN OCCUPANCY EXCEEDING 93% IN ASSISTED LIVING, MEMORY CARE, AND SKILLED NURSING LEVELS OF AVAILABLE LICENSED CARE AND EXCEEDED 93% OCCUPANCY OF INDEPENDENT LIVING UNITS. 2. SPONSORED AND FACILITATED PARTICIPATION OF RESIDENT EFFORTS IN COMMUNITY SERVICE PROJECTS TO INCLUDE HABITAT FOR HUMANITY, HURRICANE HELENE RELIEF, SALVATION ARMY, THE SHEPERD'S CENTER, AND TRELLIS SUPPORTIVE CARE ETC. IN ADDITION, ARBOR ACRES MADE A MONETARY DONATION TO THE WINSTON-SALEM FOUNDATION.

    Expenses $35,341,380 · Grants $2,590,672 · Revenue $54,531,121

As filed on the 2025 return.

Listed in Part VII

  • Bill Hollan

    CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Courtney Douglas

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • John E Lauer

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • John Willingham

    PAST CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Ricky Shore

    AT LARGE

    Total calculated
    $0
    Hours/week
    1

  • Bill Davis

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Bishop Ken Carter

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Bryan Thompson

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Burton Vance

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Clare Jordan

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Donald Eppert

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Eddie Stubbins

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • J Hill Stockton

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • John Ruffin

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Lisa Gfeller

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • McCullough McCullough

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Montrale Boykin

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Rev Sam Moore

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Stewart Holmes

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Tanya Afolayan

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Wendy Walker-Fox

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Andrew Applegate

    CEO

    Total calculated
    $468,862
    From this org
    $411,539
    From related orgs
    $0
    Other
    $57,323
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $332,738
    Bonus
    $53,395
    Other
    $25,406
    Deferred
    $24,204
    Nontaxable benefits
    $33,119
    Filer's total
    $468,862

  • David Matthews

    CFO

    Total calculated
    $329,252
    From this org
    $291,769
    From related orgs
    $0
    Other
    $37,483
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $255,722
    Bonus
    $24,625
    Other
    $11,422
    Deferred
    $17,497
    Nontaxable benefits
    $19,986
    Filer's total
    $329,252

  • Elizabeth Byrd

    VP HEALTH SERVICES

    Total calculated
    $222,384
    From this org
    $202,001
    From related orgs
    $0
    Other
    $20,383
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $182,116
    Bonus
    $18,125
    Other
    $1,760
    Deferred
    $9,238
    Nontaxable benefits
    $11,145
    Filer's total
    $222,384

  • Julie Tampa

    SECRETARY

    Total calculated
    $105,524
    From this org
    $89,021
    From related orgs
    $0
    Other
    $16,503
    Hours/week
    40

  • Amanda Harrell

    DIRECTOR OF NURSING

    Total calculated
    $163,655
    From this org
    $143,912
    From related orgs
    $0
    Other
    $19,743
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $124,819
    Bonus
    $6,298
    Other
    $12,795
    Deferred
    $8,604
    Nontaxable benefits
    $11,139
    Filer's total
    $163,655

  • Erin Perkins

    DIRECTOR OF DINING

    Total calculated
    $169,538
    From this org
    $136,789
    From related orgs
    $0
    Other
    $32,749
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $119,547
    Bonus
    $6,354
    Other
    $10,888
    Deferred
    $8,575
    Nontaxable benefits
    $24,174
    Filer's total
    $169,538

  • Joseph Gilmartin

    SENIOR DIRECTOR OF OPERATIONS

    Total calculated
    $204,439
    From this org
    $176,536
    From related orgs
    $0
    Other
    $27,903
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $152,326
    Bonus
    $10,610
    Other
    $13,600
    Deferred
    $7,966
    Nontaxable benefits
    $19,937
    Filer's total
    $204,439

  • Kathryn Sears

    SENIOR DIRECTOR HR/TALENT ARTS

    Total calculated
    $197,414
    From this org
    $154,527
    From related orgs
    $0
    Other
    $42,887
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $141,768
    Bonus
    $10,625
    Other
    $2,134
    Deferred
    $9,859
    Nontaxable benefits
    $33,028
    Filer's total
    $197,414

  • Shonette Pettiford

    HEALTHCARE ADMINISTRATOR

    Total calculated
    $179,118
    From this org
    $167,954
    From related orgs
    $0
    Other
    $11,164
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $156,479
    Bonus
    $10,975
    Other
    $500
    Deferred
    $0
    Nontaxable benefits
    $11,164
    Filer's total
    $179,118

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

  • 1a · Tax indemnification and gross-up payments
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 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)

SCHEDULE J, PART I, LINE 1A TAX INDEMNIFICATION AND GROSS-UP PAYMENTS
DURING THE YEAR, THE ORGANIZATION GROSSED UP PAYMENTS TO COVER THE TAX COST FOR CERTAIN EXECUTIVE HEALTH BENEFITS. THESE AMOUNTS WERE INCLUDED IN THE FORMS W-2.

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

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.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • ARBOR ACRES HOME CARE LLC

    IN HOME CARE SERVICES · NC · income $3,297,783 · assets $1,733,430

    Directly controlled by ARBOR ACRES UNITED METHODIST RETIREMENT COMMUNITY INC

  • ARBOR ACRES STRATEGIC DEVELOPMENT LLC

    INVESTIGATE GROWTH OPPORTUNITIES · NC · income $287,389 · assets $9,407,540

    Directly controlled by ARBOR ACRES UNITED METHODIST RETIREMENT COMMUNITY INC

Related corporations and trusts

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

  • CHARITABLE REMAINDER UNITRUSTS (1)

Provenance

Return type
form_990
Tax year
2025
Filed
28 August 2026
IRS schema version
2025v4.2
Source object
202642409349300334

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