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Nonprofiteer
← PANORAMA

Form 990 for tax year 2023

Filed by PANORAMA.

Totals

Total revenue
$57,004,885
Total expenses
$55,050,052
Contributions and grants received
$460,211
Grants paid
$376,258
Program service revenue
$55,934,180
Investment income
$589,289
Other revenue
$21,205
Total assets, end of year
$233,516,728
Total liabilities, end of year
$129,236,156
Net assets or fund balances, end of year
$104,280,572
Program services expenses (Part IX)
$49,154,036
Management and general expenses
$5,713,025
Fundraising expenses
$182,991
Program service expenses (Part III)
$49,154,036

Program services were 89.3% 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.

  • 1f · All other contributions, gifts and grants

    $460,211

  • 1g · Noncash contributions included above

    $1,604

  • 2a · Program service revenue: RETIREMENT COMMUNITY

    total $37,961,360 · related or exempt $37,961,360

  • 2b · Program service revenue: CONVALESCENT CENTER

    total $17,972,820 · related or exempt $17,972,820

  • 3 · Investment income

    total $1,644,283 · excluded $1,644,283

  • 7a · Gross sales of assets other than inventory

    securities $44,377,509 · other assets $21,285

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

    securities $44,984,231 · other assets $469,557

  • 7c · Gain or loss

    securities -$606,722 · other assets -$448,272

  • 7d · Net gain or loss

    total -$1,054,994 · excluded -$1,054,994

  • 11a · Other revenue: ADVERTISING

    total $21,205 · unrelated business $21,205

  • 11e · Other revenue, total

    $21,205

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $356,103 · program services $356,103

  • 2 · Grants to domestic individuals

    total $20,155 · program services $20,155

  • 5 · Compensation of officers, directors and key employees

    total $1,958,467 · management and general $1,958,467

  • 7 · Other salaries and wages

    total $20,514,904 · program services $18,953,838 · management and general $1,425,906 · fundraising $135,160

  • 8 · Pension plan contributions

    total $551,722 · program services $474,481 · management and general $71,724 · fundraising $5,517

  • 9 · Other employee benefits

    total $2,138,326 · program services $1,838,960 · management and general $277,983 · fundraising $21,383

  • 10 · Payroll taxes

    total $2,093,057 · program services $1,800,029 · management and general $272,097 · fundraising $20,931

  • 11b · Fees: legal

    total $68,540 · management and general $68,540

  • 11c · Fees: accounting

    total $97,873 · management and general $97,873

  • 11g · Fees: other

    total $1,736,100 · program services $870,992 · management and general $865,108

  • 12 · Advertising and promotion

    total $143,583 · program services $143,583

  • 13 · Office expenses

    total $430,238 · program services $430,238

  • 16 · Occupancy

    total $5,501,432 · program services $5,501,432

  • 17 · Travel

    total $111,507 · management and general $111,507

  • 20 · Interest

    total $929,082 · program services $929,082

  • 22 · Depreciation, depletion and amortization

    total $12,336,060 · program services $12,336,060

  • 23 · Insurance

    total $914,345 · program services $914,345

  • 24a · Other expenses: REPAIRS & MAINTENANCE

    total $2,064,361 · program services $2,064,361

  • 24b · Other expenses: SUPPLIES

    total $1,543,351 · program services $1,543,351

  • 24c · Other expenses: FOOD

    total $977,026 · program services $977,026

  • 24d · Other expenses: ADMINISTRATIVE

    total $470,250 · management and general $470,250

  • 24e · All other expenses

    total $93,570 · management and general $93,570

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $5,142,887 · end of year $5,460,967

  • 2 · Savings and temporary cash investments

    beginning of year $5,592,792 · end of year $4,562,316

  • 4 · Accounts receivable

    beginning of year $1,931,908 · end of year $1,106,158

  • 8 · Inventories for sale or use

    beginning of year $23,267 · end of year $23,433

  • 9 · Prepaid expenses and deferred charges

    beginning of year $775,908 · end of year $664,209

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

    $347,701,226

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

    $170,883,533

  • 10c · Land, buildings and equipment, net

    beginning of year $173,783,171 · end of year $176,817,693

  • 11 · Investments: publicly traded securities

    beginning of year $39,184,001 · end of year $44,116,853

  • 15 · Other assets

    beginning of year $1,112,113 · end of year $765,099

  • 17 · Accounts payable and accrued expenses

    beginning of year $5,307,450 · end of year $5,469,016

  • 19 · Deferred revenue

    beginning of year $90,243,737 · end of year $94,734,948

  • 20 · Tax-exempt bond liabilities

    beginning of year $27,561,430 · end of year $25,265,288

  • 25 · Other liabilities

    beginning of year $3,357,153 · end of year $3,766,904

  • 27 · Net assets without donor restrictions

    beginning of year $101,066,007 · end of year $104,269,727

  • 28 · Net assets with donor restrictions

    beginning of year $10,270 · end of year $10,845

Mission and programs · 2023

Mission

TO BE A COMMUNITY THAT SUPPORTS ITS MEMBERS THROUGH THE VARIOUS STAGES OF AGING, FROM INSPIRING INDIVIDUAL ENRICHMENT AND OVERALL WELLNESS TO OFFERING SECURITY AND UNCOMPROMISING CARE, ALLOWING EACH RESIDENT THE OPPORTUNITY TO THRIVE.

Activities or mission (Part I)

TO ENCOURAGE AND ENRICH THE LIVES OF INDIVIDUALS WHO CHOOSE TO MAKE PANORAMA THEIR HOME.

  • PANORAMA IS A CONTINUING CARE RETIREMENT COMMUNITY THAT OFFERS 848 RESIDENTIAL FAMILY DWELLING UNITS, OF WHICH 45 ARE ASSISTED LIVING UNITS, PLUS A LICENSED 155 BED SKILLED NURSING FACILITY. PANORAMA HAS A VARIETY OF COMMUNITY FACILITIES, SUCH AS A COMMUNITY HALL WITH A RESTAURANT, AQUATIC AND FITNESS CENTER, PHARMACY, TRAVEL AGENCY, GIFT AND GROCERY SHOP, BEAUTY SALON, ONE BROKERAGE FIRM, A VOLUNTEER RESIDENT COUNCIL, AND COMMON AREAS FOR RECREATIONAL AND SOCIAL USE.

    Expenses $49,154,036 · Grants $376,258 · Revenue $55,934,180

As filed on the 2023 return.

Listed in Part VII

  • Fred Goldberg

    CHAIRMAN

    Total calculated
    $35,400
    From this org
    $35,400
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • William A Gavin MD

    CO-VICE CHAIRMAN

    Total calculated
    $35,400
    From this org
    $35,400
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Daryl Jensen

    CO-VICE CHAIRMAN

    Total calculated
    $35,400
    From this org
    $35,400
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Dale K Hedden

    DIRECTOR

    Total calculated
    $13,500
    From this org
    $13,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Kathleen Houston

    DIRECTOR (UNTIL 11/30/23)

    Total calculated
    $29,100
    From this org
    $29,100
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Kathryn Gail Madden

    DIRECTOR

    Total calculated
    $31,800
    From this org
    $31,800
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Douglas Mah

    DIRECTOR

    Total calculated
    $8,100
    From this org
    $8,100
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Nancy H Mason

    DIRECTOR

    Total calculated
    $31,800
    From this org
    $31,800
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Ralph Munro

    DIRECTOR

    Total calculated
    $31,800
    From this org
    $31,800
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Judy Murphy

    DIRECTOR

    Total calculated
    $5,400
    From this org
    $5,400
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Charles W Strader

    CEO & CFO

    Total calculated
    $671,344
    From this org
    $576,367
    From related orgs
    $0
    Other
    $94,977
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $507,223
    Bonus
    $63,750
    Other
    $5,394
    Deferred
    $84,806
    Nontaxable benefits
    $10,171
    Filer's total
    $671,344

  • Matthew Murry

    PRESIDENT & COO

    Total calculated
    $673,051
    From this org
    $568,133
    From related orgs
    $0
    Other
    $104,918
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $499,148
    Bonus
    $63,750
    Other
    $5,235
    Deferred
    $84,806
    Nontaxable benefits
    $20,112
    Filer's total
    $673,051

  • Dennis Wilkerson

    ADMINISTRATOR

    Total calculated
    $288,687
    From this org
    $259,931
    From related orgs
    $0
    Other
    $28,756
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $234,499
    Bonus
    $20,125
    Other
    $5,307
    Deferred
    $18,665
    Nontaxable benefits
    $10,091
    Filer's total
    $288,687

  • Cynthia McKrill

    CONTROLLER

    Total calculated
    $270,836
    From this org
    $230,471
    From related orgs
    $0
    Other
    $40,365
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $203,984
    Bonus
    $21,000
    Other
    $5,487
    Deferred
    $18,200
    Nontaxable benefits
    $22,165
    Filer's total
    $270,836

  • Jillian Huentelman

    DIRECTOR OF MARKETING

    Total calculated
    $240,729
    From this org
    $213,271
    From related orgs
    $0
    Other
    $27,458
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $191,971
    Bonus
    $16,065
    Other
    $5,235
    Deferred
    $17,315
    Nontaxable benefits
    $10,143
    Filer's total
    $240,729

  • Kimberly Thorpe

    RETIREMENT ADVISOR

    Total calculated
    $237,763
    From this org
    $220,094
    From related orgs
    $0
    Other
    $17,669
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $184,907
    Bonus
    $34,500
    Other
    $687
    Deferred
    $6,805
    Nontaxable benefits
    $10,864
    Filer's total
    $237,763

  • Lisa Zvirzdys

    RETIREMENT ADVISOR

    Total calculated
    $239,350
    From this org
    $210,609
    From related orgs
    $0
    Other
    $28,741
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $175,215
    Bonus
    $34,500
    Other
    $894
    Deferred
    $6,638
    Nontaxable benefits
    $22,103
    Filer's total
    $239,350

  • Shawna Williams

    DIRECTOR OF HUMAN RESOURCES

    Total calculated
    $236,029
    From this org
    $208,858
    From related orgs
    $0
    Other
    $27,171
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $187,943
    Bonus
    $15,725
    Other
    $5,190
    Deferred
    $17,146
    Nontaxable benefits
    $10,025
    Filer's total
    $236,029

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 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 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
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 4B
CHARLES W. STRADER $75,000 SERP CONTRIBUTION; MATTHEW MURRY $75,000 SERP CONTRIBUTION; DENNIS WILKERSON $10,000 SERP CONTRIBUTION; CYNTHIA MCKRILL $10,000 SERP CONTRIBUTION; JILLIAN HUENTELMAN $10,000 SERP CONTRIBUTION; SHAWNA WILLIAMS $10,000 SERP CONTRIBUTION

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

Provenance

Return type
form_990
Tax year
2023
Filed
10 April 2025
IRS schema version
2023v6.0
Source object
202521059349303162

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