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Nonprofiteer
← THE LEGACY AT NORTH AUGUST INC

Form 990 for tax year 2022

Filed by THE LEGACY AT NORTH AUGUST INC.

Totals

Total revenue
$7,132,911
Total expenses
$9,778,725
Contributions and grants received
$21,343
Grants paid
$0
Program service revenue
$6,628,359
Investment income
$453,404
Other revenue
$29,805
Total assets, end of year
$24,686,036
Total liabilities, end of year
$40,484,098
Net assets or fund balances, end of year
-$15,798,062
Program services expenses (Part IX)
$8,344,526
Management and general expenses
$1,434,199
Fundraising expenses
$0
Program service expenses (Part III)
$8,344,526

Program services were 85.3% 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)

    $1,400

  • 1f · All other contributions, gifts and grants

    $19,943

  • 2a · Program service revenue: RES. CARE/ASSISTED LIV

    total $6,628,359 · related or exempt $6,628,359

  • 3 · Investment income

    total $194,158 · excluded $194,158

  • 7a · Gross sales of assets other than inventory

    securities $259,246

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

    securities $0

  • 7c · Gain or loss

    securities $259,246

  • 7d · Net gain or loss

    total $259,246 · excluded $259,246

  • 11a · Other revenue: OTHER

    total $26,107 · excluded $26,107

  • 11b · Other revenue: REFUNDS

    total $3,530 · excluded $3,530

  • 11c · Other revenue: ANCILLARY REVENUE

    total $168 · excluded $168

  • 11e · Other revenue, total

    $29,805

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $2,616,165 · program services $2,164,463 · management and general $451,702

  • 8 · Pension plan contributions

    total $37,209 · program services $24,885 · management and general $12,324

  • 9 · Other employee benefits

    total $353,326 · program services $302,164 · management and general $51,162

  • 10 · Payroll taxes

    total $219,670 · program services $186,166 · management and general $33,504

  • 11a · Fees: management

    total $596,937 · management and general $596,937

  • 11c · Fees: accounting

    total $20,900 · management and general $20,900

  • 11f · Fees: investment management

    total $42,455 · management and general $42,455

  • 11g · Fees: other

    total $1,893,288 · program services $1,890,143 · management and general $3,145

  • 12 · Advertising and promotion

    total $79,111 · management and general $79,111

  • 13 · Office expenses

    total $103,227 · program services $91,636 · management and general $11,591

  • 14 · Information technology

    total $168,038 · program services $168,009 · management and general $29

  • 16 · Occupancy

    total $343,607 · program services $339,327 · management and general $4,280

  • 17 · Travel

    total $12,638 · program services $10,582 · management and general $2,056

  • 20 · Interest

    total $1,518,820 · program services $1,518,820

  • 22 · Depreciation, depletion and amortization

    total $973,950 · program services $973,950

  • 23 · Insurance

    total $27,574 · program services $27,574

  • 24a · Other expenses: FOOD

    total $383,057 · program services $378,514 · management and general $4,543

  • 24b · Other expenses: DUES & SUBSCRIPTIONS

    total $106,252 · program services $37,514 · management and general $68,738

  • 24c · Other expenses: REPAIRS & MAINTENANCE

    total $102,627 · program services $87,204 · management and general $15,423

  • 24d · Other expenses: MEDICAL SUPPLIES

    total $50,526 · program services $50,526

  • 24e · All other expenses

    total $129,348 · program services $93,049 · management and general $36,299

Balance sheet

Part X, book values.

  • 3 · Pledges and grants receivable

    beginning of year $16,969 · end of year $17,400

  • 4 · Accounts receivable

    beginning of year $44,844 · end of year $4,797

  • 9 · Prepaid expenses and deferred charges

    beginning of year $3,204 · end of year $2,765

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

    $25,761,352

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

    $8,217,992

  • 10c · Land, buildings and equipment, net

    beginning of year $18,458,585 · end of year $17,543,360

  • 11 · Investments: publicly traded securities

    beginning of year $7,544,375 · end of year $7,117,714

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,102,360 · end of year $1,079,071

  • 20 · Tax-exempt bond liabilities

    beginning of year $23,797,427 · end of year $23,508,341

  • 25 · Other liabilities

    beginning of year $13,523,331 · end of year $15,896,686

  • 27 · Net assets without donor restrictions

    beginning of year -$12,601,437 · end of year -$16,061,378

  • 28 · Net assets with donor restrictions

    beginning of year $246,296 · end of year $263,316

Mission and programs · 2022

Mission

THE LEGACY AT NORTH AUGUSTA, INC. IN ORDER TO FULFILL ITS CHRISTIAN MINISTRY, IS ORGANIZED FOR THE PURPOSE OF PROVIDING AN ARRAY OF OPTIONS FOR SENIORS, INCLUDING RESIDENTIAL LIVING AND HOME AND HEALTH SERVICES, WHICH ARE DESIGNED TO MEET INDIVIDUAL NEEDS.

Activities or mission (Part I)

PROVIDES RESIDENTIAL CARE AND ASSISTED LIVING SERVICES TO OLDER ADULTS.

  • RESIDENTIAL CARE AND ASSISTED LIVING:THE LEGACY AT NORTH AUGUSTA, A NATIONAL LUTHERAN COMMUNITY, IS LICENSED BY THE COMMONWEALTH OF VIRGINIA TO PROVIDE RESIDENTIAL CARE AND ASSISTED LIVING SERVICES TO UP TO 135 RESIDENTS. THE LEGACY AT NORTH AUGUSTA PROVIDES SERVICES IN 121 RESIDENCES, INCLUDING 18 DEMENTIA CARE RESIDENCES.THOSE WHO REQUIRE LIVING ASSISTANCE RECEIVE SERVICES IN THE COMFORT AND SECURITY OF THEIR PRIVATE APARTMENTS. THE LEGACY AT NORTH AUGUSTA'S GOAL IS TO OPTIMIZE AND ENRICH THE LIFESTYLE OF THOSE WHO LIVE WITH ASSISTANCE BY ENSURING SUFFICIENT SUPPORT, SECURITY AND SOCIALIZATION. WE OFFER THIS CONVENIENCE BECAUSE IT IS OUR BELIEF THAT BY PRESERVING THE DIGNITY OF THOSE IN OUR CARE, WE CAN BETTER SUPPORT AND ENCOURAGE THEIR VITALITY. IN FACT, WE ARE ONE OF THE ONLY COMMUNITIES IN THE AREA THAT HELPS COUPLES STAY TOGETHER LONGER.OUR GOAL IS TO OPTIMIZE AND ENRICH THE LIFESTYLES OF THOSE WHO LIVE WITH ASSISTANCE; THUS, OUR ASSISTED LIVING AND CONNECTEDLIVING LIFE ENRICHMENT PROGRAMMING ARE TAILORED TO BETTER MEET OUT RESIDENTS' NEEDS AND COINCIDE WITH THEIR PREFERRED SCHEDULES-AN IMPORTANT CONSIDERATION. OUR RESIDENTS ENJOY CHOICES IN RESTAURANT-QUALITY DINING, EDUCATIONAL AND WELLNESS PROGRAMS, RESIDENT-LED EVENTS, AND SOCIAL OCCASIONS.OUR ASSISTED LIVING SERVICES ARE DESIGNED TO PROVIDE SUPPORT, SECURITY AND SOCIALIZATION, AND ARE TAILORED TO INDIVIDUAL NEEDS. WE PROVIDE ASSISTANCE WITH THE ACTIVITIES OF DAILY LIVING (ADLS), WHICH INCLUDE EVERYDAY TASKS SUCH AS EATING, BATHING, GETTING DRESSED, USING THE BATHROOM, SHIFTING POSITIONS OR MOVING FROM ROOM TO ROOM. WE ALSO PROVIDE MEDICATION MANAGEMENT AS WELL AS DEMENTIA PROGRAMMING. DAILY EXPERIENCES ARE TAILORED BASED UPON WHAT IS LEARNED ABOUT RESIDENTS' LIVES - PAST JOBS, HOBBIES AND RELATIONSHIPS - TO PROMOTE POSITIVE EMOTIONS WHILE MINIMIZING STRESS. AT THE LEGACY AT NORTH AUGUSTA, THOSE WHO REQUIRE LIVING ASSISTANCE ENJOY MORE FULFILLING LIFESTYLES - ALL WITH THE FREEDOM OF A MONTHLY RENT. HERE, THERE'S NO LONG-TERM CONTRACT, JUST A LONG-TERM COMMITMENT TO SUPPORT AND ENCOURAGE THEIR VITALITY.

    Expenses $8,344,526 · Revenue $6,628,359

  • BENEVOLENT CARE:THE ORGANIZATION EXTENDS CHARITY CARE AND OTHER SUPPORT TO RESIDENTS WHO MEET CERTAIN CRITERIA UNDER ITS BENEVOLENT CARE POLICY AND ARE UNABLE TO PAY FOR SERVICES, AT ALL LEVELS OF CARE AS NEEDED AND WHEN APPROPRIATE WITHOUT CHARGE OR AT AMOUNTS LESS THAN ITS ESTABLISHED RATES. BECAUSE THE ORGANIZATION DOES NOT PURSUE COLLECTION OF AMOUNTS DETERMINED TO BE BENEVOLENT CARE, THESE AMOUNTS ARE NOT REPORTED AS RESIDENT SERVICE REVENUES.THE ORGANIZATION MAINTAINS RECORDS TO IDENTIFY AND MONITOR THE LEVEL OF BENEVOLENT CARE IT PROVIDES. THE ESTIMATED COSTS OF PROVIDING BENEVOLENT CARE IS BASED UPON THE DIRECT AND INDIRECT COSTS IDENTIFIED WITH SPECIFIC BENEVOLENT CARE PROVIDED. THE COST OF BENEVOLENT CARE PROVIDED FOR SENIORS AMOUNTED TO APPROXIMATELY $208,000 AND $194,000 FOR YEARS ENDED DECEMBER 31, 2022 AND 2021.

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Dr Steven Mosher

    IMMEDIATE PAST CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Rod Ronneberg

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Cynthia Walters

    PRESIDENT/CEO

    Total calculated
    $489,797
    From this org
    $0
    From related orgs
    $455,855
    Other
    $33,942
    Hours/week
    7.5 + 32.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $384,802 related
    Bonus
    $0 + $42,568 related
    Other
    $0 + $28,485 related
    Deferred
    $0 + $12,200 related
    Nontaxable benefits
    $0 + $21,742 related
    Filer's total
    $0 + $489,797 related

  • Richard Mazza

    CHIEF FINANCIAL OFFICER

    Total calculated
    $368,231
    From this org
    $0
    From related orgs
    $330,367
    Other
    $37,864
    Hours/week
    7.5 + 32.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $284,186 related
    Bonus
    $0 + $21,489 related
    Other
    $0 + $24,692 related
    Deferred
    $0 + $10,584 related
    Nontaxable benefits
    $0 + $27,280 related
    Filer's total
    $0 + $368,231 related

  • Regina Figueroa

    CHIEF OPERATING OFFICER

    Total calculated
    $258,571
    From this org
    $0
    From related orgs
    $231,610
    Other
    $26,961
    Hours/week
    7.5 + 32.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $231,250 related
    Bonus
    $0
    Other
    $0 + $360 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $26,961 related
    Filer's total
    $0 + $258,571 related

  • Cherie Lynn Powers

    EXECUTIVE DIRECTOR

    Total calculated
    $174,001
    From this org
    $156,892
    From related orgs
    $0
    Other
    $17,109
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $147,178
    Bonus
    $8,816
    Other
    $898
    Deferred
    $5,506
    Nontaxable benefits
    $11,603
    Filer's total
    $174,001

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

  • 7 · Other non-fixed payments

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
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
THE ORGANIZATION'S CEO IS PAID BY NATIONAL LUTHERAN, INC. NATIONAL LUTHERAN, INC. USES THE FOLLOWING METHODS TO ESTABLISH THE COMPENSATION OF THE CEO: - COMPENSATION COMMITTEE - INDEPENDENT COMPENSATION CONSULTANT - FORM 990 OF OTHER ORGANIZATIONS - COMPENSATION SURVEY OR STUDY - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE
PART I, LINE 7
BONUSES ARE DETERMINED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD AND ARE BASED ON A VARIETY OF FACTORS SUCH AS WHETHER CAMPUS BUDGETS ARE MET, HOW EACH CAMPUS DOES ON ITS RESPECTIVE ANNUAL NURSING/HEALTH CARE SURVEY, AND HOW EACH SENIOR LEADER DOES IN REACHING HIS OR HER GOALS FOR THE YEAR.

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.

Provenance

Return type
form_990
Tax year
2022
Filed
3 May 2023
IRS schema version
2022v5.0
Source object
202331329349306238

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