Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1f · All other contributions, gifts and grants

  $18,146

• 2a · Program service revenue: RESIDENTIAL SERVICE FEES

  total $15,605,157 · related or exempt $15,605,157

• 2b · Program service revenue: EARNED ENTRANCE FEES

  total $5,351,403 · related or exempt $5,351,403

• 2c · Program service revenue: HEALTHCARE SERVICE FEES

  total $3,484,211 · related or exempt $3,484,211

• 2d · Program service revenue: ASSISTED LIVING SERVICE FEES

  total $1,443,221 · related or exempt $1,443,221

• 2e · Program service revenue: HOME HEALTH SERVICE FEES

  total $264,480 · related or exempt $264,480

• 3 · Investment income

  total $975,056 · excluded $975,056

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

  securities $96,075

• 7c · Gain or loss

  securities -$96,075

• 7d · Net gain or loss

  total -$96,075 · excluded -$96,075

• 11a · Other revenue: OTHER INCOME

  total $120,212 · related or exempt $120,212

• 11e · Other revenue, total

  $120,212

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $31,441 · program services $31,441

• 2 · Grants to domestic individuals

  total $93,939 · program services $93,939

• 5 · Compensation of officers, directors and key employees

  total $168,069 · program services $162,817 · management and general $5,252

• 7 · Other salaries and wages

  total $8,569,924 · program services $8,101,916 · management and general $468,008

• 8 · Pension plan contributions

  total $166,917 · program services $155,847 · management and general $11,070

• 9 · Other employee benefits

  total $1,289,379 · program services $1,204,378 · management and general $85,001

• 10 · Payroll taxes

  total $675,896 · program services $613,859 · management and general $62,037

• 11a · Fees: management

  total $1,085,428 · program services $372,817 · management and general $712,611

• 11b · Fees: legal

  total $83,955 · management and general $83,955

• 11c · Fees: accounting

  total $64,392 · management and general $64,392

• 11f · Fees: investment management

  total $112,490 · management and general $112,490

• 11g · Fees: other

  total $765,444 · program services $723,792 · management and general $41,652

• 12 · Advertising and promotion

  total $130,415 · program services $16,459 · management and general $113,956

• 13 · Office expenses

  total $48,480 · program services $1,863 · management and general $46,617

• 14 · Information technology

  total $599,403 · management and general $599,403

• 16 · Occupancy

  total $3,156,038 · program services $2,814,259 · management and general $341,779

• 17 · Travel

  total $33,988 · program services $3,252 · management and general $30,736

• 19 · Conferences, conventions and meetings

  total $23,627 · program services $23,627

• 20 · Interest

  total $3,360,131 · program services $3,337,515 · management and general $22,616

• 22 · Depreciation, depletion and amortization

  total $5,798,426 · program services $5,703,898 · management and general $94,528

• 23 · Insurance

  total $446,300 · program services $128,570 · management and general $317,730

• 24a · Other expenses: FOOD AND BEVERAGE

  total $1,342,271 · program services $1,342,271

• 24b · Other expenses: SUPPLIES AND EQUIPMENT

  total $1,116,161 · program services $991,473 · management and general $124,688

• 24c · Other expenses: EMPLOYEE RELATIONS

  total $99,192 · program services $26,201 · management and general $72,991

• 24d · Other expenses: DUES & SUBSCRIPTIONS

  total $54,301 · program services $12,391 · management and general $41,910

• 24e · All other expenses

  total $27,095 · management and general $27,095

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $3,268,859 · end of year $3,911,658

• 2 · Savings and temporary cash investments

  beginning of year $755,882 · end of year $424,967

• 4 · Accounts receivable

  beginning of year $361,352 · end of year $754,316

• 8 · Inventories for sale or use

  beginning of year $113,249 · end of year $112,907

• 9 · Prepaid expenses and deferred charges

  beginning of year $610,081 · end of year $616,515

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

  $203,222,625

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

  $59,928,765

• 10c · Land, buildings and equipment, net

  beginning of year $79,128,340 · end of year $143,293,860

• 12 · Investments: other securities

  beginning of year $84,214,781 · end of year $56,343,856

• 14 · Intangible assets

  beginning of year $111,864 · end of year $55,987

• 15 · Other assets

  beginning of year $39,549,357 · end of year $38,039,405

• 17 · Accounts payable and accrued expenses

  beginning of year $5,462,866 · end of year $5,976,246

• 19 · Deferred revenue

  beginning of year $67,528,945 · end of year $86,345,589

• 20 · Tax-exempt bond liabilities

  beginning of year $96,324,823 · end of year $119,027,574

• 24 · Unsecured notes and loans payable

  beginning of year $18,834,989 · end of year $14,412,771

• 25 · Other liabilities

  beginning of year $51,676,039 · end of year $56,044,581

• 27 · Net assets without donor restrictions

  beginning of year -$31,713,897 · end of year -$38,253,290

The filer's explanations (Part III)

PART I, LINE 3

THE FILING ORGANIZATION'S OFFICERS ARE COMPENSATED BY A RELATED 501(C)(3) ORGANIZATION, LCPS MANAGEMENT, INC. THE FOLLOWING METHODS ARE UTILIZED BY LCPS MANAGEMENT, INC. TO ESTABLISH COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER: - COMPENSATION COMMITTEE; AND - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE.

Disregarded entities

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

• VICAR'S LANDING AT OAK BRIDGE LLC

  DEVELOPMENT OF COMMUNITY EXPANSION · FL · assets $134,672,614

  Directly controlled by LIFE CARE PONTE VEDRA INC