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FLORIDA LIVING OPTIONS INC

EIN 36-4467489 GALESBURG, IL

Revenue 2024
$241,121
Expenses 2024
$14,925

Program services were 0.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
E91
Classification
1000
Street
285 S FARNHAM ST

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Other organizations at this address

13 other organizations in the IRS Business Master File list the same street address. matched by us

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

Mission and programs · 2024

Mission

THE MISSION OF THE ORGANIZATION IS ARTICULATED IN ITS ARTICLES OF INCORPORATION AS FOLLOWS:THE CORPORATION IS ORGANIZED AND SHALL BE OPERATED EXCLUSIVELY FOR CHARITABLE PURPOSES, INCLUDING, FOR SUCH PURPOSES, THE MAKING OF DISTRIBUTIONS TO ORGANIZATIONS THAT QUALIFY AS TAX-EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF INTERNAL REVENUE CODE OF 1986, AS AMENDED. IN FURTHERANCE OF THESE PURPOSES, THE CORPORATION MAY BUILD, LEASE, ACQUIRE AND OTHERWISE OWN AND OPERATE HOUSING, NURSING FACILITIES, CONTINUOUS CARE RETIREMENT COMMUNITIES AND OTHER RELATED FACILITIES AND SERVICES FOR THE ELDERLY, MENTALLY RETARDED, MENTALLY ILL, DEVELOPMENTALLY DISABLED AND OTHER LIKE CONDITIONS WITHOUT REGARD TO RACE, RELIGION, COLOR, SEX, CREED OR NATIONAL ORIGIN OF SAID PERSONS.

Activities or mission (Part I)

TO PROVIDE & OPERATE NURSING HOMES, ASSISTED LIVING FACILITIES & RETIREMENT HOUSING.

  • ALL PROGRAM SERVICES RELATE TO PROVIDING AND OPERATING SKILLED NURSING FACILITIES, ASSISTED LIVING FACILITIES AND INDEPENDENT LIVING FACILITIES FOR QUALIFYING RESIDENTS. THE ORGANIZATION OPERATED 8 FACILITIES WITH A COMBINED TOTAL OF 702 BEDS WITHIN THESE FACILITIES. THE ORGANIZATION SOLD THESE FACILITIES DURING TAX YEAR 2021.

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

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Charles D Westbay

    PRESIDENT & DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • John Crock

    VICE PRESIDENT & DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • John Thompson

    SECRETARY & DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Dale Fenwick

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Kenneth Harkins

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Ron Wilson Rfms Inc

    CFO

    Total calculated
    $0
    Hours/week
    2

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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $241,121
    Expenses
    $14,925
    Contributions
    $0
    Grants paid
    $0
  • 2023
    Revenue
    $165,203
    Expenses
    $175,271
    Contributions
    $0
    Grants paid
    $0
  • 2022
    Revenue
    $4,642,708
    Expenses
    $1,264,690
    Contributions
    $4,546,201
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    -$368,375
    Expenses
    $1,552,649
    Assets (EOY)
    $5,692,196

  • 2020 · 990

    Revenue
    $28,738,947
    Expenses
    $28,002,892
    Assets (EOY)
    $12,885,832

  • 2019 · 990

    Revenue
    $34,842,888
    Expenses
    $36,394,455
    Assets (EOY)
    $16,663,402

  • 2018 · 990

    Revenue
    $48,419,755
    Expenses
    $48,572,897
    Assets (EOY)
    $15,567,938

  • 2017 · 990

    Revenue
    $46,721,533
    Expenses
    $49,357,864
    Assets (EOY)
    $13,098,063

  • 2016 · 990

    Revenue
    $46,943,178
    Expenses
    $48,310,028
    Assets (EOY)
    $13,300,508

  • 2015 · 990

    Revenue
    $47,302,985
    Expenses
    $47,301,282
    Assets (EOY)
    $12,229,286

  • 2014 · 990

    Revenue
    $45,437,327
    Expenses
    $44,603,835
    Assets (EOY)
    $12,841,317

  • 2013 · 990

    Revenue
    $38,316,699
    Expenses
    $40,259,025
    Assets (EOY)
    $11,587,093

  • 2012 · 990

    Revenue
    not reported
    Expenses
    $32,431,194
    Assets (EOY)
    $8,283,936

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared as related by

Taxable family

From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.

Disregarded entities on its 2024 return

  • FIRST FLORIDA LIVING OPTIONS LLC

    OPERATED A SKILLED NURSING FACILITY & AN ASSISTED LIVING FACILITY · FL · income $0 · assets $0

  • SECOND FLORIDA LIVING OPTIONS LLC

    OPERATED A SKILLED NURSING FACILITY · FL · income $0 · assets $0

  • THIRD FLORIDA LIVING OPTIONS LLC

    OPERATED AN ASSISTED LIVING FACILITY · FL · income $0 · assets $0

  • FOURTH FLORIDA LIVING OPTIONS LLC

    OPERATED AN ASSISTED LIVING FACILITY · FL · income $0 · assets $0

  • FIFTH FLORIDA LIVING OPTIONS LLC

    OPERATED AN INDEPENDENT LIVING FACILITY · FL · income $0 · assets $0

  • SIXTH FLORIDA LIVING OPTIONS LLC

    OPERATED AN INDEPENDENT LIVING FACILITY · FL · income $0 · assets $0

  • SEVENTH FLORIDA LIVING OPTIONS LLC

    OPERATED A SKILLED NURSING FACILITY · FL · income $0 · assets $0

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 29 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.