Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1f · All other contributions, gifts and grants

  $741,488

• 2a · Program service revenue: MONTHLY SVC FEE

  total $26,768,085 · related or exempt $26,768,085

• 2b · Program service revenue: HEALTH CARE REVENUE

  total $8,514,918 · related or exempt $8,514,918

• 2c · Program service revenue: DEFD REVENUE FROM ADV FEES

  total $4,924,389 · related or exempt $4,924,389

• 2d · Program service revenue: MEAL REVENUE

  total $3,803,888 · related or exempt $3,803,888

• 2e · Program service revenue: HOME CARE SERVICES REVENUE

  total $2,097,826 · unrelated business $2,097,826

• 2f · All other program service revenue

  total $1,271,985 · related or exempt $1,271,985

• 3 · Investment income

  total $1,339,918 · excluded $1,339,918

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

  total $0

• 5 · Royalties

  total $0

• 6c · Rental income or loss

  real property $0 · personal property $0

• 6d · Net rental income or loss

  total $0

• 7a · Gross sales of assets other than inventory

  securities $8,630,653

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

  securities $8,025,146 · other assets $238,202

• 7c · Gain or loss

  securities $605,507 · other assets -$238,202

• 7d · Net gain or loss

  total $367,305 · excluded $367,305

• 8a · Fundraising events: gross income

  $0

• 8b · Fundraising events: direct expenses

  $0

• 8c · Net income from fundraising events

  total $0

• 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: MISCELLANEOUS REVENUE

  total $42,916 · related or exempt $42,916

• 11e · Other revenue, total

  $42,916

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $9,500 · program services $9,500

• 2 · Grants to domestic individuals

  total $57,277 · program services $57,277

• 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 $2,106,180 · program services $1,091,433 · management and general $933,656 · fundraising $81,091

• 6 · Compensation of disqualified persons

  total $0

• 7 · Other salaries and wages

  total $18,503,359 · program services $15,606,494 · management and general $1,765,787 · fundraising $1,131,078

• 8 · Pension plan contributions

  total $287,503 · program services $258,154 · management and general $29,349

• 9 · Other employee benefits

  total $1,979,976 · program services $1,465,586 · management and general $397,858 · fundraising $116,532

• 10 · Payroll taxes

  total $1,476,532 · program services $1,087,292 · management and general $306,403 · fundraising $82,837

• 11a · Fees: management

  total $0

• 11b · Fees: legal

  total $83,860 · management and general $83,860

• 11c · Fees: accounting

  total $74,016 · management and general $74,016

• 11d · Fees: lobbying

  total $0

• 11e · Fees: professional fundraising services

  total $0

• 11f · Fees: investment management

  total $174,931 · management and general $174,931

• 11g · Fees: other

  total $2,777,877 · program services $2,170,078 · management and general $443,000 · fundraising $164,799

• 12 · Advertising and promotion

  total $667,800 · program services $9,393 · fundraising $658,407

• 13 · Office expenses

  total $1,470,884 · program services $1,171,348 · management and general $267,450 · fundraising $32,086

• 14 · Information technology

  total $0

• 15 · Royalties

  total $0

• 16 · Occupancy

  total $3,670,475 · program services $3,041,013 · management and general $565,062 · fundraising $64,400

• 17 · Travel

  total $151,344 · program services $143,721 · management and general $1,844 · fundraising $5,779

• 18 · Travel or entertainment for public officials

  total $0

• 19 · Conferences, conventions and meetings

  total $0

• 20 · Interest

  total $4,193,995 · program services $4,152,055 · management and general $41,940

• 21 · Payments to affiliates

  total $0

• 22 · Depreciation, depletion and amortization

  total $9,578,359 · program services $9,476,117 · management and general $102,242

• 23 · Insurance

  total $0

• 24a · Other expenses: FOOD

  total $2,189,916 · program services $2,189,916

• 24b · Other expenses: THERAPY/XRAYS

  total $1,266,862 · program services $1,266,862

• 24c · Other expenses: ACTIVITIES

  total $417,503 · program services $300,928 · management and general $104,304 · fundraising $12,271

• 24d · Other expenses: EQUIPMENT RENTAL

  total $226,750 · program services $226,750

• 24e · All other expenses

  total $765,362 · program services $413,915 · management and general $263,862 · fundraising $87,585

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $196 · end of year $103

• 2 · Savings and temporary cash investments

  beginning of year $40,166,577 · end of year $39,547,540

• 3 · Pledges and grants receivable

  beginning of year $295,000 · end of year $690,000

• 4 · Accounts receivable

  beginning of year $1,035,903 · end of year $1,358,187

• 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 $35,721 · end of year $38,565

• 9 · Prepaid expenses and deferred charges

  beginning of year $116,513 · end of year $106,386

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

  $300,456,276

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

  $97,217,436

• 10c · Land, buildings and equipment, net

  beginning of year $206,779,156 · end of year $203,238,840

• 11 · Investments: publicly traded securities

  beginning of year $40,022,072 · end of year $41,562,826

• 12 · Investments: other securities

  beginning of year $637 · end of year $637

• 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 $2,996,892 · end of year $2,289,178

• 17 · Accounts payable and accrued expenses

  beginning of year $5,584,880 · end of year $6,345,343

• 18 · Grants payable

  beginning of year $0 · end of year $0

• 19 · Deferred revenue

  beginning of year $251,015,871 · end of year $274,000,392

• 20 · Tax-exempt bond liabilities

  beginning of year $78,554,821 · end of year $75,419,795

• 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 $43,331,848 · end of year $22,666,575

• 24 · Unsecured notes and loans payable

  beginning of year $0 · end of year $0

• 25 · Other liabilities

  beginning of year $1,330,146 · end of year $1,052,729

• 27 · Net assets without donor restrictions

  beginning of year -$90,449,596 · end of year -$92,144,600

• 28 · Net assets with donor restrictions

  beginning of year $2,080,697 · end of year $1,492,028

The filer's explanations (Part III)

SCHEDULE J, PART I, LINE 4A

DAVID A. RAST RECEIVED $70,100 SEVERANCE DURING THE YEAR. THIS AMOUNT IS LISTED ON SCHEDULE J, PART II, LINE 6, COL BIII AS "OTHER REPORTABLE COMPENSATION."

SCHEDULE J, PART 1, LINE 4B

THE BOARD APPROVED FUNDING A DEFERRED COMPENSATION PLAN TO CERTAIN EMPLOYEES UNDER INTERNAL REVENUE CODE SECTION 457(F). THIS PLAN IS IN PLACE TO RETAIN INDIVIDUALS KEY TO THE SUCCESSFUL OPERATIONS OF THE ORGANIZATION. THE PLAN IS FUNDED ANNUALLY AND GRANTS VEST TO THE EMPLOYEE OVER A PERIOD OF THREE YEARS OR AS OF A SET DATE. AS THE GRANTS ARE FUNDED, THE FUNDED AMOUNT IS REPORTED AS NON-TAXABLE DEFERRED COMPENSATION ON FORM 990. TAXABLE COMPENSATION IS REPORTED TO THE EMPLOYEE ON FORM W-2 AND ON FORM 990 AS BALANCES IN THE PLAN VEST. CONTRIBUTIONS FOR THE CALENDAR YEAR 2022 TOTALED $250,000, BRINGING THE CUMULATIVE 3-YEAR TOTAL CONTRIBUTIONS TO THE PLAN TO $700,000. NO AMOUNTS VESTED DURING FYE 6/30/2023.

SCHEDULE J, PART I, LINE 7

COMPENSATION-NON-FIXED PAYMENTS: THE ORGANIZATION PAID A BONUS TO CERTAIN OFFICERS AND HIGHLY COMPENSATED INDIVIDUALS REPORTED ON FORM 990, PART VII, SECTION A.

Disregarded entities

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

• MENDERS AT LENBROOK

  HOME CARE SVC · GA · income $2,097,826 · assets $1,438,905

  Directly controlled by LENBROOK

Related corporations and trusts

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

• CHARITABLE REMAINDER TRUST (1)

  TRUST · INVESTMENT · GA · 100% owned · share of income $0 · share of assets $637

  Directly controlled by DL HagertyTtee