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Nonprofiteer
← PARK COURT LIMITED

Form 990 for tax year 2024

Filed by PARK COURT LIMITED.

Totals

Total revenue
$1,642,622
Total expenses
$1,330,676
Contributions and grants received
$0
Grants paid
$0
Program services expenses (Part IX)
$1,330,535
Management and general expenses
$141
Fundraising expenses
$0
Program service expenses (Part III)
$1,330,535

Program services were 100.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Listed in Part VII

  • DEBBIE SIMON

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1 + 9 related

  • DENNIS TRIGGS JD

    SECRETARY/TREASURER

    Total calculated
    $0
    Hours/week
    0.1 + 2.7 related

  • JAMES STEVENSON

    CHAIR

    Total calculated
    $0
    Hours/week
    0.1 + 4.9 related

  • DIRK ROECKER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.1 + 1.7 related

  • MELISSA YODER CPA

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.1 + 3.9 related

  • DENNIS HESCH

    OFFICER - EVP, CHIEF FINANCE & STRATEGY OFFICER

    Total calculated
    $1,507,677
    From this org
    $0
    From related orgs
    $1,175,111
    Other
    $332,566
    Hours/week
    0.1 + 39.9 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,145,424 related
    Bonus
    $0
    Other
    $0 + $29,687 related
    Deferred
    $0 + $306,265 related
    Nontaxable benefits
    $0 + $26,301 related
    Filer's total
    $0 + $1,507,677 related

  • JAMES C LEONARD MD

    OFFICER - PRESIDENT & CEO

    Total calculated
    $2,348,482
    From this org
    $0
    From related orgs
    $2,298,226
    Other
    $50,256
    Hours/week
    0.5 + 39.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,805,832 related
    Bonus
    $0
    Other
    $0 + $492,394 related
    Deferred
    $0 + $27,678 related
    Nontaxable benefits
    $0 + $22,578 related
    Filer's total
    $0 + $2,348,482 related

  • KEITH KNEPP MD

    OFFICER - Senior Vice President // Regional President

    Total calculated
    $830,433
    From this org
    $0
    From related orgs
    $712,995
    Other
    $117,438
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $622,734 related
    Bonus
    $0 + $63,506 related
    Other
    $0 + $26,755 related
    Deferred
    $0 + $86,254 related
    Nontaxable benefits
    $0 + $31,184 related
    Filer's total
    $0 + $830,433 related

  • KEN DICKEN MBA

    VP, FINANCE - WEST REGION

    Total calculated
    $447,926
    From this org
    $0
    From related orgs
    $375,119
    Other
    $72,807
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $372,492 related
    Bonus
    $0
    Other
    $0 + $2,627 related
    Deferred
    $0 + $38,835 related
    Nontaxable benefits
    $0 + $33,972 related
    Filer's total
    $0 + $447,926 related

  • MATTHEW KOLB JD MHA

    OFFICER - PRESIDENT, CARLE HEALTH REGIONS // EVP, CHIEF OPERATING OFFICER

    Total calculated
    $1,752,332
    From this org
    $0
    From related orgs
    $1,418,629
    Other
    $333,703
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,119,849 related
    Bonus
    $0
    Other
    $0 + $298,780 related
    Deferred
    $0 + $302,587 related
    Nontaxable benefits
    $0 + $31,116 related
    Filer's total
    $0 + $1,752,332 related

  • NICHOLAS CROMPTON

    VP, CONSTRUCTION & FACILITY SERVICES

    Total calculated
    $387,765
    From this org
    $0
    From related orgs
    $303,209
    Other
    $84,556
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $299,356 related
    Bonus
    $0
    Other
    $0 + $3,853 related
    Deferred
    $0 + $50,322 related
    Nontaxable benefits
    $0 + $34,234 related
    Filer's total
    $0 + $387,765 related

  • JOHN WIELAND MD

    FORMER OFFICER

    Total calculated
    $676,705
    From this org
    $0
    From related orgs
    $619,107
    Other
    $57,598
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $568,791 related
    Bonus
    $0 + $25,000 related
    Other
    $0 + $25,316 related
    Deferred
    $0 + $27,678 related
    Nontaxable benefits
    $0 + $29,920 related
    Filer's total
    $0 + $676,705 related

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 — 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

  • 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)

Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation
THE GOVERNING BOARD OF THE CARLE FOUNDATION, THE SYSTEM PARENT ORGANIZATION OF PARK COURT LIMITED, THROUGH ITS COMPENSATION COMMITTEE COMPRISED OF INDEPENDENT MEMBERS FREE OF CONFLICT, ANNUALLY REVIEWS EXECUTIVE COMPENSATION LEVELS AND ESTABLISHES APPROPRIATE SALARY RANGES AND OTHER FEATURES OF THE COMPENSATION PLAN IN ACCORDANCE WITH THE ORGANIZATION'S APPROVED COMPENSATION PHILOSOPHY AND STRATEGY. -THE COMMITTEE IS COMPRISED OF MEMBERS OF THE GOVERNING BOARD WHO ARE INDEPENDENT OF THE CARLE FOUNDATION MANAGEMENT, HAVE NO PERSONAL INTEREST IN THE COMPENSATION ARRANGEMENTS, ARE NOT RELATED TO, OR UNDER THE CONTROL OF ANY INDIVIDUAL WHOSE COMPENSATION ARRANGEMENT IS BEING REVIEWED, AND HAVE NO MATERIAL BUSINESS RELATIONSHIP WITH THE CARLE FOUNDATION. -THE CHIEF EXECUTIVE OFFICER'S COMPENSATION IS DETERMINED BY THE COMPENSATION COMMITTEE IN RELATION TO APPROPRIATE COMPARABILITY DATA. COMPENSATION FOR OTHER MEMBERS OF THE EXECUTIVE STAFF IS DEVELOPED BY THE CEO, EVALUATED AGAINST MARKET DATA, AND REVIEWED AND APPROVED BY THE COMMITTEE. -THE COMMITTEE APPROVES ALL ANNUAL COMPENSATION DECISIONS IN ADVANCE OF THEIR IMPLEMENTATION AND DOCUMENTS ITS DETERMINATIONS AND DISCUSSIONS. -THE COMPENSATION COMMITTEE RELIES UPON A NUMBER OF EXTERNAL RESOURCES AND COMPARISONS, AND ITS ANALYSIS INCLUDES TOTAL COMPENSATION (CASH COMPENSATION PLUS BENEFITS PROVIDED BY THE CARLE FOUNDATION) IN RELATION TO ORGANIZATIONAL PERFORMANCE AND PREVAILING INDUSTRY PRACTICES FOR LIKE RESPONSIBILITIES AT COMPARABLY SIZED ORGANIZATIONS. THE COMMITTEE HAS ENGAGED THE SERVICES OF A COMPENSATION CONSULTING FIRM SPECIALIZING IN THE NOT-FOR-PROFIT SECTOR, WHICH HAS WORKED WITH THE CARLE FOUNDATION AND MAKES ITS REPORTS DIRECTLY AVAILABLE TO THE COMPENSATION COMMITTEE.
Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan
THE 2024 PARTICIPANTS IN THE 457(F) PLAN OFFERED BY THE CARLE FOUNDATION, THE SYSTEM PARENT ORGANIZATION OF PARK COURT LIMITED LISTED IN FORM 990 PART VII INCLUDE DENNIS HESCH, JAMES C. LEONARD, MD, MATTHEW KOLB, JD, MHA, AND KEITH KNEPP, MD. IN 2024 PAYMENTS FROM THE 457(F) PLAN WERE MADE TO JAMES C. LEONARD, MD ($462,357) AND MATTHEW KOLB, JD, MHA ($269,019).

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
2024
Filed
15 November 2025
IRS schema version
2024v5.1
Source object
202513189349316026

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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