Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1c · Fundraising events

  $64,149

• 1e · Government grants (contributions)

  $117,301

• 1f · All other contributions, gifts and grants

  $401,411

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

  total $14,311,156 · related or exempt $14,311,156

• 3 · Investment income

  total $242,017 · excluded $242,017

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

  total $0

• 5 · Royalties

  total $0

• 6a · Gross rents

  real property $10,166

• 6c · Rental income or loss

  real property $10,166 · personal property $0

• 6d · Net rental income or loss

  total $10,166 · excluded $10,166

• 7a · Gross sales of assets other than inventory

  securities $351,664 · other assets $0

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

  securities $343,056 · other assets $47,736

• 7c · Gain or loss

  securities $8,608 · other assets -$47,736

• 7d · Net gain or loss

  total -$39,128 · excluded -$39,128

• 8a · Fundraising events: gross income

  $4,878

• 8a · Fundraising events: contributions included on line 1c

  $64,149

• 8b · Fundraising events: direct expenses

  $19,001

• 8c · Net income from fundraising events

  total -$14,123 · excluded -$14,123

• 9a · Gaming: gross income

  $0

• 9b · Gaming: direct expenses

  $0

• 9c · Net income from gaming

  total $0

• 10a · Gross sales of inventory

  $0

• 10b · Cost of goods sold

  $0

• 10c · Net income from sales of inventory

  total $0

• 11a · Other revenue: WATER'S EDGE DINING

  total $260,080 · related or exempt $260,080

• 11b · Other revenue: WELLNESS CENTER

  total $45,475 · related or exempt $45,475

• 11c · Other revenue: MANAGEMENT FEES

  total $475,031 · related or exempt $475,031

• 11d · All other revenue

  total $1,198,044 · related or exempt $1,092,875 · excluded $105,169

• 11e · Other revenue, total

  $1,978,630

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $0

• 2 · Grants to domestic individuals

  total $0

• 3 · Grants to foreign organizations and individuals

  total $0

• 4 · Benefits paid to or for members

  total $0

• 5 · Compensation of officers, directors and key employees

  total $0

• 6 · Compensation of disqualified persons

  total $0

• 7 · Other salaries and wages

  total $0

• 8 · Pension plan contributions

  total $0

• 9 · Other employee benefits

  total $0

• 10 · Payroll taxes

  total $0

• 11a · Fees: management

  total $0

• 11b · Fees: legal

  total $10,189 · management and general $10,189

• 11c · Fees: accounting

  total $44,162 · management and general $44,162

• 11d · Fees: lobbying

  total $1,040 · management and general $1,040

• 11e · Fees: professional fundraising services

  total $0

• 11f · Fees: investment management

  total $9,742 · program services $9,742

• 11g · Fees: other

  total $12,257,833 · program services $10,964,882 · management and general $999,726 · fundraising $293,225

• 12 · Advertising and promotion

  total $132,846 · program services $30,067 · management and general $815 · fundraising $101,964

• 13 · Office expenses

  total $374,600 · program services $329,132 · management and general $42,875 · fundraising $2,593

• 14 · Information technology

  total $53,004 · program services $52,270 · fundraising $734

• 15 · Royalties

  total $0

• 16 · Occupancy

  total $945,097 · program services $942,054 · management and general $3,043

• 17 · Travel

  total $69,549 · program services $64,187 · management and general $4,291 · fundraising $1,071

• 18 · Travel or entertainment for public officials

  total $0

• 19 · Conferences, conventions and meetings

  total $49,837 · program services $44,157 · management and general $4,198 · fundraising $1,482

• 20 · Interest

  total $408,369 · program services $408,369

• 21 · Payments to affiliates

  total $0

• 22 · Depreciation, depletion and amortization

  total $1,637,200 · program services $1,630,588 · management and general $6,177 · fundraising $435

• 23 · Insurance

  total $39,920 · program services $39,920

• 24a · Other expenses: FOOD

  total $1,220,877 · program services $1,216,135 · management and general $4,742

• 24b · Other expenses: PHARMACY/MEDICAL SUPPLIES

  total $214,337 · program services $214,337

• 24c · Other expenses: EQUIPMENT RENTAL & MAINT.

  total $352,115 · program services $320,722 · management and general $31,393

• 24d · Other expenses: PROVISION FOR UNCOLLECT. ACCTS

  total $62,713 · program services $62,713

• 24e · All other expenses

  total $475,400 · program services $276,723 · management and general $175,100 · fundraising $23,577

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $1,431,691 · end of year $146,462

• 2 · Savings and temporary cash investments

  beginning of year $43,266 · end of year $1,739,239

• 3 · Pledges and grants receivable

  beginning of year $129,935 · end of year $125,368

• 4 · Accounts receivable

  beginning of year $1,307,271 · end of year $590,194

• 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

• 7 · Other notes and loans receivable

  beginning of year $0 · end of year $0

• 8 · Inventories for sale or use

  beginning of year $191,656 · end of year $170,482

• 9 · Prepaid expenses and deferred charges

  beginning of year $139,566 · end of year $155,576

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

  $48,032,220

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

  $25,865,739

• 10c · Land, buildings and equipment, net

  beginning of year $23,078,536 · end of year $22,166,481

• 11 · Investments: publicly traded securities

  beginning of year $1,335,653 · end of year $1,109,655

• 12 · Investments: other securities

  beginning of year $114,001 · end of year $124,846

• 13 · Investments: program-related

  beginning of year $0 · end of year $0

• 14 · Intangible assets

  beginning of year $0 · end of year $0

• 15 · Other assets

  beginning of year $1,425,292 · end of year $2,117,916

• 17 · Accounts payable and accrued expenses

  beginning of year $1,050,981 · end of year $1,575,563

• 18 · Grants payable

  beginning of year $0 · end of year $0

• 19 · Deferred revenue

  beginning of year $5,318,263 · end of year $5,872,890

• 20 · Tax-exempt bond liabilities

  beginning of year $7,892,002 · end of year $7,676,508

• 21 · Escrow or custodial account liability

  beginning of year $0 · end of year $0

• 22 · Loans and payables to officers and key people

  beginning of year $0 · end of year $0

• 23 · Secured mortgages and notes payable

  beginning of year $291,944 · end of year $221,367

• 24 · Unsecured notes and loans payable

  beginning of year $0 · end of year $0

• 25 · Other liabilities

  beginning of year $9,315,472 · end of year $9,514,601

• 27 · Net assets without donor restrictions

  beginning of year $5,031,603 · end of year $3,223,919

• 28 · Net assets with donor restrictions

  beginning of year $296,602 · end of year $361,371

The filer's explanations (Part III)

SCHEDULE J, PART I, LINE 3

THE COMPENSATION OF THE CEO IS DETERMINED BY THE SUBCOMMITTEE OF THE BOARD OF BLUESTEM COMMUNITIES, INC., A RELATED ORGANIZATION. THE SUBCOMMITTEE USES A COMPENSATION SURVEY OR STUDY, AND THE COMPENSATION IS APPROVED BY THE FULL BOARD OF DIRECTORS OF BLUESTEM COMMUNITIES.