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Nonprofiteer
← HIGHLAND SPRINGS INC

Form 990 for tax year 2024

Filed by HIGHLAND SPRINGS INC.

Totals

Total revenue
$76,031,216
Total expenses
$86,636,647
Contributions and grants received
$912,566
Grants paid
$282,021
Program service revenue
$74,720,765
Investment income
$139,494
Other revenue
$258,391
Total assets, end of year
$357,952,382
Total liabilities, end of year
$413,808,830
Net assets or fund balances, end of year
-$55,856,448
Program services expenses (Part IX)
$74,663,662
Management and general expenses
$11,970,389
Fundraising expenses
$2,596
Program service expenses (Part III)
$74,663,662

Program services were 86.2% 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

    $912,566

  • 1g · Noncash contributions included above

    $8,673

  • 2a · Program service revenue: RESIDENT FEES

    total $63,203,975 · related or exempt $63,203,975

  • 2b · Program service revenue: ANCILLARY FEES

    total $7,479,651 · related or exempt $7,479,651

  • 2c · Program service revenue: RESIDENT DEPOSITS

    total $4,008,240 · related or exempt $4,008,240

  • 2d · Program service revenue: OTHER PROGRAM REVENUE

    total $28,899 · related or exempt $28,899

  • 3 · Investment income

    total $138,152 · excluded $138,152

  • 6a · Gross rents

    real property $250,066

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $250,066

  • 6d · Net rental income or loss

    total $250,066 · excluded $250,066

  • 7a · Gross sales of assets other than inventory

    securities $1,342

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

    securities $0

  • 7c · Gain or loss

    securities $1,342

  • 7d · Net gain or loss

    total $1,342 · excluded $1,342

  • 8a · Fundraising events: gross income

    $8,325

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $8,325 · excluded $8,325

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $18,100 · program services $18,100

  • 2 · Grants to domestic individuals

    total $263,921 · program services $263,921

  • 5 · Compensation of officers, directors and key employees

    total $445,887 · management and general $445,887

  • 7 · Other salaries and wages

    total $24,189,124 · program services $20,311,056 · management and general $3,877,615 · fundraising $453

  • 8 · Pension plan contributions

    total $360,988 · program services $279,102 · management and general $81,886

  • 9 · Other employee benefits

    total $3,487,511 · program services $2,804,122 · management and general $683,303 · fundraising $86

  • 10 · Payroll taxes

    total $1,891,398 · program services $1,581,238 · management and general $310,106 · fundraising $54

  • 11a · Fees: management

    total $2,867,090 · program services $2,867,090

  • 11b · Fees: legal

    total $65,041 · program services $1,254 · management and general $63,787

  • 11c · Fees: accounting

    total $72,830 · program services $1,733 · management and general $71,097

  • 11f · Fees: investment management

    total $216 · management and general $216

  • 11g · Fees: other

    total $8,730,261 · program services $3,203,056 · management and general $5,527,205

  • 12 · Advertising and promotion

    total $3,047,815 · program services $3,047,815

  • 13 · Office expenses

    total $7,158,414 · program services $6,597,905 · management and general $558,668 · fundraising $1,841

  • 16 · Occupancy

    total $7,977,847 · program services $7,977,847

  • 17 · Travel

    total $98,167 · program services $60,886 · management and general $37,281

  • 20 · Interest

    total $11,173,858 · program services $11,173,858

  • 22 · Depreciation, depletion and amortization

    total $11,085,636 · program services $11,085,636

  • 23 · Insurance

    total $1,081,214 · program services $1,081,214

  • 24a · Other expenses: EQUIPMENT RENTAL

    total $1,895,458 · program services $1,759,425 · management and general $136,033

  • 24b · Other expenses: RESIDENT RELATIONS

    total $411,588 · program services $234,121 · management and general $177,305 · fundraising $162

  • 24c · Other expenses: CHARITY CARE

    total $314,283 · program services $314,283

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,700 · end of year $2,300

  • 2 · Savings and temporary cash investments

    beginning of year $22,891,694 · end of year $22,144,137

  • 4 · Accounts receivable

    beginning of year $1,285,729 · end of year $983,734

  • 7 · Other notes and loans receivable

    beginning of year $3,655,700 · end of year $8,396,600

  • 8 · Inventories for sale or use

    beginning of year $94,122 · end of year $120,249

  • 9 · Prepaid expenses and deferred charges

    beginning of year $224,671 · end of year $331,896

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

    $30,124,423

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

    $14,104,267

  • 10c · Land, buildings and equipment, net

    beginning of year $14,988,372 · end of year $16,020,156

  • 11 · Investments: publicly traded securities

    beginning of year $2,471,737 · end of year $2,611,123

  • 12 · Investments: other securities

    beginning of year $114,886 · end of year $120,363

  • 15 · Other assets

    beginning of year $268,226,997 · end of year $307,221,824

  • 17 · Accounts payable and accrued expenses

    beginning of year $10,849,438 · end of year $11,371,503

  • 21 · Escrow or custodial account liability

    beginning of year $3,288,450 · end of year $1,159,652

  • 25 · Other liabilities

    beginning of year $345,258,614 · end of year $401,277,675

  • 27 · Net assets without donor restrictions

    beginning of year -$48,144,053 · end of year -$58,568,171

  • 28 · Net assets with donor restrictions

    beginning of year $2,704,159 · end of year $2,711,723

Mission and programs · 2024

Mission

MISSION STATEMENT - HOME IS BELONGING, PEACE OF MIND, LOVE AND ACCEPTANCE. WELCOME HOME!VISION STATEMENT - HIGHLAND SPRINGS, INC. CELEBRATES AGING! GROUNDED IN INCLUSION, INNOVATION AND ADVOCACY, WE CREATE UNPARALLELED VALUE AND OPPORTUNITIES FOR EVERY LIFE WE TOUCH. AS PART OF THE NATIONAL SENIOR COMMUNITIES ENTERPRISE, WE LEVERAGE OUR STRONG FINANCIAL FOUNDATION AND GOVERNANCE FOR THE BENEFIT OF SENIORS AND THOSE WHO SUPPORT THEM.

Activities or mission (Part I)

PROVIDE A HOME FOR SENIORS THAT SATISFIES THEIR THREE PRIMARY NEEDS.

  • HIGHLAND SPRINGS PROVIDES SERVICES NEEDED BY SENIOR RESIDENTS, WHO RESIDE IN 1,196 INDEPENDENT LIVING UNITS, 28 ASSISTED LIVING UNITS, 44 SKILLED NURSING BEDS, AND 36 MEMORY CARE UNITS. THE SERVICES WE PROVIDE TO OUR RESIDENTS INCLUDE, BUT ARE NOT LIMITED TO HOUSING, FOOD, MEDICAL, SECURITY AND MAINTENANCE SERVICES, RECREATIONAL AND PASTORAL ACTIVITIES.

    Expenses $74,663,662 · Grants $282,021 · Revenue $74,720,765

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • PAMELA D PAULK

    CHAIR & PRESIDENT

    Total calculated
    $90,000
    From this org
    $0
    From related orgs
    $90,000
    Other
    $0
    Hours/week
    1.2 + 7.7 related

  • MICHAEL W ROSKIEWICZ

    VICE CHAIR & VICE PRESIDENT

    Total calculated
    $135,000
    From this org
    $0
    From related orgs
    $135,000
    Other
    $0
    Hours/week
    0.1 + 15.3 related

  • EILEEN G ERSTAD

    TREASURER

    Total calculated
    $140,000
    From this org
    $0
    From related orgs
    $140,000
    Other
    $0
    Hours/week
    0.1 + 21.2 related

  • MARY D COLINS

    SECRETARY

    Total calculated
    $150,000
    From this org
    $0
    From related orgs
    $150,000
    Other
    $0
    Hours/week
    0.1 + 12 related

  • BARBARA C BISGAIER

    DIRECTOR

    Total calculated
    $110,000
    From this org
    $0
    From related orgs
    $110,000
    Other
    $0
    Hours/week
    0.1 + 8.8 related

  • PATRICIA M BROWN

    DIRECTOR

    Total calculated
    $90,000
    From this org
    $0
    From related orgs
    $90,000
    Other
    $0
    Hours/week
    0.1 + 8.9 related

  • IAN BROWN

    DIRECTOR

    Total calculated
    $80,000
    From this org
    $0
    From related orgs
    $80,000
    Other
    $0
    Hours/week
    0.1 + 7.8 related

  • KATHERINE CLUPPER

    DIRECTOR (BEG 4/1/24)

    Total calculated
    $65,000
    From this org
    $0
    From related orgs
    $65,000
    Other
    $0
    Hours/week
    0.1 + 6.9 related

  • REV DR ZINA JACQUE

    DIRECTOR

    Total calculated
    $172,500
    From this org
    $0
    From related orgs
    $172,500
    Other
    $0
    Hours/week
    0.1 + 13 related

    Schedule J breakdown matched by us

    Base
    $0 + $172,500 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $172,500 related

  • MONTY C LEONARD

    DIRECTOR

    Total calculated
    $90,000
    From this org
    $0
    From related orgs
    $90,000
    Other
    $0
    Hours/week
    0.1 + 10.3 related

  • MARY MOSCATO

    DIRECTOR (BEG 4/1/24)

    Total calculated
    $65,000
    From this org
    $0
    From related orgs
    $65,000
    Other
    $0
    Hours/week
    0.1 + 7.2 related

  • STEPHANIE L REEL

    DIRECTOR

    Total calculated
    $150,000
    From this org
    $0
    From related orgs
    $150,000
    Other
    $0
    Hours/week
    0.1 + 13.9 related

  • RUSSELL SHARP

    DIRECTOR

    Total calculated
    $80,000
    From this org
    $0
    From related orgs
    $80,000
    Other
    $0
    Hours/week
    0.1 + 8.9 related

  • MARK EMBLEY

    ASSISTANT TREASURER

    Total calculated
    $0
    Hours/week
    1 + 18 related

  • JOHN HALL

    ASSISTANT TREASURER (BEG 4/1/24)

    Total calculated
    $0
    Hours/week
    1 + 18 related

  • PAMELA STINER

    ASSISTANT TREASURER (BEG 4/1/24)

    Total calculated
    $0
    Hours/week
    1 + 18 related

  • NEAL GANTERT

    ASSISTANT TREASURER (BEG 4/1/24)

    Total calculated
    $0
    Hours/week
    1 + 18 related

  • SCOTT SAWICKI

    ASSISTANT SECRETARY (BEG 4/1/24)

    Total calculated
    $344,732
    From this org
    $0
    From related orgs
    $307,034
    Other
    $37,698
    Hours/week
    0.3 + 45.4 related

    Schedule J breakdown matched by us

    Base
    $0 + $256,472 related
    Bonus
    $0 + $50,562 related
    Other
    $0
    Deferred
    $0 + $25,180 related
    Nontaxable benefits
    $0 + $12,518 related
    Filer's total
    $0 + $344,732 related

  • MATTHEW NEVILLE

    EXECUTIVE DIRECTOR

    Total calculated
    $298,693
    From this org
    $275,215
    From related orgs
    $0
    Other
    $23,478
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $228,698
    Bonus
    $41,000
    Other
    $5,517
    Deferred
    $9,900
    Nontaxable benefits
    $13,578
    Filer's total
    $298,693

  • KEVIN ADAMIC

    DIRECTOR, FINANCE

    Total calculated
    $147,193
    From this org
    $131,027
    From related orgs
    $0
    Other
    $16,166
    Hours/week
    40

  • MOLLY MANN

    MANAGER, SALES

    Total calculated
    $177,774
    From this org
    $168,154
    From related orgs
    $0
    Other
    $9,620
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $78,014
    Bonus
    $89,797
    Other
    $343
    Deferred
    $3,506
    Nontaxable benefits
    $6,114
    Filer's total
    $177,774

  • JERRI LAMSON

    SALES COUNSELOR

    Total calculated
    $181,570
    From this org
    $167,426
    From related orgs
    $0
    Other
    $14,144
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $65,337
    Bonus
    $101,613
    Other
    $476
    Deferred
    $4,034
    Nontaxable benefits
    $10,110
    Filer's total
    $181,570

  • CINDY GAY

    PLANNING AND MOVING CONSULTANT

    Total calculated
    $180,267
    From this org
    $166,321
    From related orgs
    $0
    Other
    $13,946
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $53,804
    Bonus
    $112,306
    Other
    $211
    Deferred
    $4,141
    Nontaxable benefits
    $9,805
    Filer's total
    $180,267

  • TERESE SHIELS

    SALES COUNSELOR

    Total calculated
    $175,998
    From this org
    $164,766
    From related orgs
    $0
    Other
    $11,232
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $59,048
    Bonus
    $105,480
    Other
    $238
    Deferred
    $3,986
    Nontaxable benefits
    $7,246
    Filer's total
    $175,998

  • RACHEL HANKINS

    NURSE PRACTITIONER, EH&WB

    Total calculated
    $124,803
    From this org
    $123,984
    From related orgs
    $0
    Other
    $819
    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

  • 3 · Independent compensation consultant
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 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 7
THE EMPLOYEES LISTED ON FORM 990, PART VII, SECTION A, LINE 1A RECEIVED A DISCRETIONARY BONUS DURING THE YEAR.
SCHEDULE J, PART II:
MATTHEW NEVILLE IS LISTED IN SCHEDULE J, PART II AND IS AN EMPLOYEE OF ERICKSON SENIOR LIVING, LLC ("ESL"), AN UNRELATED ORGANIZATION TO HIGHLAND SPRINGS, INC., IN ACCORDANCE WITH THE MANAGEMENT AGREEMENT BETWEEN HIGHLAND SPRINGS, INC. AND ESL. SEE SCHEDULE O EXPLANATION FOR FORM 990, PART VI, SECTION A, LINE 3. THEREFORE, FOR IRS MATCHING PURPOSES, ESL IS THE ISSUER OF THESE FORMS W-2. UNDER THE MANAGEMENT AGREEMENT, HIGHLAND SPRINGS, INC. REIMBURSES ESL FOR THE COST OF SERVICES PERFORMED FOR HIGHLAND SPRINGS, INC.

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

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.

  • ANN'S CHOICE INC

    501(C)(3) · CONTINUING CARE RETIREMENT COMMUNITY · PA

    Directly controlled by NATIONAL SENIOR COMMUNITIES INC

  • ASHBY PONDS INC

    501(C)(3) · CONTINUING CARE RETIREMENT COMMUNITY · MD

    Directly controlled by NATIONAL SENIOR COMMUNITIES INC

  • AVERY POINT INC

    501(C)(3) · CONTINUING CARE RETIREMENT COMMUNITY · MD

    Directly controlled by NATIONAL SENIOR COMMUNITIES INC

  • BETHESDA NSC RETIREMENT COMMUNITY INC

    501(C)(3) · CONTINUING CARE RETIREMENT COMMUNITY · MD

    Directly controlled by NATIONAL SENIOR COMMUNITIES INC

  • BROOKSBY VILLAGE INC

    501(C)(3) · CONTINUING CARE RETIREMENT COMMUNITY · MD

    Directly controlled by NATIONAL SENIOR COMMUNITIES INC

  • CEDAR CREST VILLAGE INC

    501(C)(3) · CONTINUING CARE RETIREMENT COMMUNITY · MD

    Directly controlled by NATIONAL SENIOR COMMUNITIES INC

  • EAGLE'S TRACE INC

    501(C)(3) · CONTINUING CARE RETIREMENT COMMUNITY · MD

    Directly controlled by NATIONAL SENIOR COMMUNITIES INC

  • FOX RUN VILLAGE INC

    501(C)(3) · CONTINUING CARE RETIREMENT COMMUNITY · MD

    Directly controlled by NATIONAL SENIOR COMMUNITIES INC

  • GREENSPRING VILLAGE INC

    501(C)(3) · CONTINUING CARE RETIREMENT COMMUNITY · MD

    Directly controlled by NATIONAL SENIOR COMMUNITIES INC

  • LANTERN HILL INC

    501(C)(3) · CONTINUING CARE RETIREMENT COMMUNITY · MD

    Directly controlled by NATIONAL SENIOR COMMUNITIES INC

  • LINDEN PONDS INC

    501(C)(3) · CONTINUING CARE RETIREMENT COMMUNITY · MD

    Directly controlled by NATIONAL SENIOR COMMUNITIES INC

  • MARIS GROVE INC

    501(C)(3) · CONTINUING CARE RETIREMENT COMMUNITY · PA

    Directly controlled by NATIONAL SENIOR COMMUNITIES INC

  • MATTHEWS NSC RETIREMENT COMMUNITY INC

    501(C)(3) · CONTINUING CARE RETIREMENT COMMUNITY · MD

    Directly controlled by NATIONAL SENIOR COMMUNITIES INC

  • NATIONAL SENIOR COMMUNITIES INC

    501(C)(3) · SUPPORTING ORGANIZATION · MD

  • OAK CREST VILLAGE INC

    501(C)(3) · CONTINUING CARE RETIREMENT COMMUNITY · MD

    Directly controlled by NATIONAL SENIOR COMMUNITIES INC

  • RIDERWOOD VILLAGE INC

    501(C)(3) · CONTINUING CARE RETIREMENT COMMUNITY · MD

    Directly controlled by NATIONAL SENIOR COMMUNITIES INC

  • SEABROOK VILLAGE INC

    501(C)(3) · CONTINUING CARE RETIREMENT COMMUNITY · MD

    Directly controlled by NATIONAL SENIOR COMMUNITIES INC

  • TALLGRASS CREEK INC

    501(C)(3) · CONTINUING CARE RETIREMENT COMMUNITY · MD

    Directly controlled by NATIONAL SENIOR COMMUNITIES INC

  • WIND CREST INC

    501(C)(3) · CONTINUING CARE RETIREMENT COMMUNITY · MD

    Directly controlled by NATIONAL SENIOR COMMUNITIES INC

  • WOODLEIGH CHASE INC

    501(C)(3) · CONTINUING CARE RETIREMENT COMMUNITY · MD

    Directly controlled by NATIONAL SENIOR COMMUNITIES INC

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.

  • HIGHLAND SPRINGS HOME CARE LLC

    TO PROVIDE HOME SUPPORT AND HEALTH CARE TO RESIDENTS OF HIGHLAND SPRINGS · MD · income $1,582,615 · assets $0

    Directly controlled by HIGHLAND SPRINGS INC

  • CHISHOLM'S TRAIL LLC

    TO HOLD LIQUOR LICENSE · MD · income $204,642 · assets $4,762

    Directly controlled by HIGHLAND SPRINGS INC

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

Related corporations and trusts

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

Provenance

Return type
form_990
Tax year
2024
Filed
17 October 2025
IRS schema version
2024v5.2
Source object
202542949349301339

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