Civic Intelligence

Rolling Fields Inc.

990 • Fiscal year 2018 • EIN 25-1364240

Jul 02, 2018 to Dec 31, 2018 • Filed on Apr 13, 2021

Organization ProfileWWW.ROLLINGFIELDS.COM

View Organization Page

9108 State Hwy 198Conneautville, PA 16406

(814) 587-2012

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

93rd percentile

1.03x

Higher debt load relative to assets than 93% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

91st percentile

3.35x

Higher debt load relative to revenue than 91% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

16th percentile

-9.7%

Higher net margin than 16% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

87th percentile

$402,856

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Balance Sheet
Liabilities / Assets93rd percentile

Assets

$24,874,321

No earlier filing loaded for comparison.

Net Assets

-$667,205

No earlier filing loaded for comparison.

Liabilities

$25,541,526

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin16th percentile

Revenue

$7,624,693

No earlier filing loaded for comparison.

Expenses

$8,366,074

No earlier filing loaded for comparison.

Net Income

-$741,381

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0-$10M-$20MAssets 2018: $24,874,321Liabilities 2018: $25,541,526Net Assets 2018: -$667,2052018Assets 2019: $23,590,585Liabilities 2019: $26,617,230Net Assets 2019: -$3,026,6452019Assets 2020: $20,727,324Liabilities 2020: $25,285,822Net Assets 2020: -$4,558,4982020Assets 2021: $19,732,673Liabilities 2021: $22,548,765Net Assets 2021: -$2,816,0922021Assets 2022: $18,207,927Liabilities 2022: $23,498,368Net Assets 2022: -$5,290,4412022Assets 2023: $17,395,434Liabilities 2023: $25,688,404Net Assets 2023: -$8,292,9702023Assets 2024: $16,648,510Liabilities 2024: $27,403,723Net Assets 2024: -$10,755,2132024

Highlighted filing

2018

Assets$24,874,321
Liabilities$25,541,526
Net Assets-$667,205
Open 2018 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MRevenue 2018: $7,624,693Expenses 2018: $8,366,074Net Income 2018: -$741,3812018Revenue 2019: $13,617,452Expenses 2019: $15,976,892Net Income 2019: -$2,359,4402019Revenue 2020: $13,686,210Expenses 2020: $15,218,063Net Income 2020: -$1,531,8532020Revenue 2021: $13,730,687Expenses 2021: $11,988,281Net Income 2021: $1,742,4062021Revenue 2022: $9,671,670Expenses 2022: $12,146,019Net Income 2022: -$2,474,3492022Revenue 2023: $9,806,405Expenses 2023: $12,322,619Net Income 2023: -$2,516,2142023Revenue 2024: $7,496,218Expenses 2024: $10,454,057Net Income 2024: -$2,957,8392024

Highlighted filing

2018

Revenue$7,624,693
Expenses$8,366,074
Net Income-$741,381
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 2, 2018 to Dec 31, 2018
Signed
Apr 13, 2021
Return Version
2018v3.2
Gross Receipts
$7,624,693
Mission and Program Overview

Mission

The operation of a nursing home with extended care facilities and to otherwise generally engage in and do any lawful act concerning any or all lawful business for which corporations may be incorporated under the business corporation law.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$0$17,656,669▲ $17,656,669
Accounts Receivable-$2,809,299-
Cash and Non-Interest-Bearing Accounts-$903,292-
Prepaid Expenses and Deferred Charges-$54,476-
Savings and Temporary Cash Investments-$30,887-
Total Assets$0$24,874,321▲ $24,874,321
Other Assets Total$0$3,419,698▲ $3,419,698
Liabilities
Mortgage Notes Payable Secured by Investment Property-$15,717,594-
Other Liabilities$0$9,021,295▲ $9,021,295
Accounts Payable and Accrued Expenses-$799,754-
Deferred Revenue-$2,883-
Total Liabilities$0$25,541,526▲ $25,541,526
Net Assets / Fund Balance
Unrestricted Net Assets-$-667,205-
Total Net Assets Fund Balance$0$-667,205▼ $667,205
Total Liabilities and Net Assets / Fund Balance$0$24,874,321▲ $24,874,321

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$14,803,027$187,603$14,990,630
Equipment$980,510$44,220$1,024,730
Leasehold Improvements$832,786$43,830$876,616
Land$832,384-$832,384
Other Land Buildings$207,962-$207,962
Other Assets Org$183,918--
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Shelly SmithRnacFT$100,104$2,738$102,842

Board Members and Trustees

NameTitle
William RushikChair
David SmeltzerPresident & CEO
Dan JohnsonDirector
Janet SnyderDirector
Richard HillikerDirector
Susan WilstonDirector
Susanne MohnkernDirector
Randal GerigChief Financial Officer
Bertha SahoSecretary
Burton JonesSecretary/treasurer
David RishellTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Select Rehabilitation LLCTherapyPO BOX 71985, Chicago, IL 60694$1,089,644
Gordon Food ServiceFood ServicePO BOX 88029, Chicago, IL 60680$250,028
Ch Reams & Assoc INCBenefits Admin401 CRANBERRY STREET, Erie, PA 16507$195,795
Maplevale FarmsFood Service2063 ALLEN ST EXT, Falconer, NY 14733$170,783
Drs Of ErieConstruction2218 EAST 30TH, Erie, PA 16510$166,211
Revenue and Support

Revenue Composition

Contributions and Grants
$14,127
Program Service Revenue
$6,972,178
Investment Income
$34,645
Other Revenue
$603,743
All Other Contributions
$14,127
Change in Net Assets
$-741,381
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,311,317
Other Expenses$4,054,757
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,580,967$213,888-$3,794,855
Fees for Services Management-$700,096-$700,096
Interest$378,933$64,684-$443,617
Payroll Taxes$263,749$15,754-$279,503
Other Employee Benefits$223,603$13,356-$236,959
Depreciation Depletion$172,140$29,384-$201,524
Occupancy$127,762--$127,762
Insurance$82,996$751-$83,747
Information Technology-$43,624-$43,624
Fees for Services Accounting-$33,280-$33,280
Office Expenses$28,031$1,778-$29,809
Travel$18,116$7,575-$25,691
Advertising-$19,041-$19,041
Other Expenses$1,700$16,077-$17,777
Fees for Services Legal-$10,350-$10,350
All Other Expenses-$205-$205
Total Functional Expenses$7,081,533$1,284,541$0$8,366,074
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Companies$7,327,877
Due to Escrow Agent$1,500,000
Resident Funds$183,918
Entrance Fee$9,000
Deposits$500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 4

“The organization's bylaws were amended in march 2019 to reflect the stock purchase agreement between rolling fields inc and the gerry homes, in which the gerry homes became the sole corporate member of rolling fields inc. Subsequently, in july 2019, the organization was granted tax exemption under section 501(c)(3) of the internal revenue service.”

Form 990, Part VI, Section B, Line 11B

“A copy of the 990 was provided to members of the governing body for review and comment prior to filing.”

Form 990, Part VI, Section B, Line 12C

“The finance committee reviews disclosures completed by officers and directors on an annual basis.”

Form 990, Part VI, Section B, Line 15

“Human resources gathers compensation information from local facilities similar to the organization through review of public 990s, for review with the board of directors. The board meets to finalize and approve final compensation figures.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy and financial statements are available to be mailed or sent electronically upon request.”

Filing and Contact Details

Filer

Filer Name
Rolling Fields Inc
EIN
25-1364240
Phone
8145872012
Address
9108 STATE HWY 198, CONNEAUTVILLE, PA 16406

Signing Officer

Name
Randal Gerig
Title
Chief Financial Officer
Phone
8145872012
Signed
2021-04-13

Organization Details

Principal Officer
Randal Gerig
Formed
1979
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
440
Volunteers
20
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Prior net asset balances, prior to nfp status 74,176.”

FORM 990, PART XII, LINE 2C:

“As this is the organization's first year as a non-profit, the organization appointed a board and audit committee which governs the oversight and selection process of the audit.”

FORM 990, GENERAL INFORMATION, YEAR OF FORMATION:

“The year of formation, 1979, represents the original year of formation for rolling fields nursing home, originally a for-profit s corporation. Effective july 2, 2018, after purchase by the gerry homes, rolling fields, inc. Was converted to a 501(c)(3).”

Financial Statement Notes

PART X, LINE 2:

“The organization and its components, with the exception of rolling fields, are not-for-profit corporations and are exempt from income taxes as organizations qualified under section 501(c)(3) of the internal revenue code. The internal revenue service has also classified the organization and its components as entities that are not private foundations. Rolling fields, with the consent of its stockholders, has elected to have its income taxed as an s corporation under section 1362 of the internal revenue code. As such, rolling fields does not pay corporation income taxes and is not allowed net operating tax loss carrybacks or carryovers as deductions. Instead, the stockholders include their proportionate share of rolling fields' taxable income or loss in their individual income tax returns. Upon acquisition, rolling fields applied for not-for-profit filing status and as deemed a not-for-profit corporation exempt from income taxes qualified under section 501(c)(3) of the internal revenue service effective july 2, 2018.”

Raw XML AppendixShowing 400 of 618 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/GrossReceiptsAmt07624693
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt043624
IRS990/InformationTechnologyGrp/TotalAmt043624
IRS990/InitialReturnInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0751
IRS990/InsuranceGrp/ProgramServicesAmt082996
IRS990/InsuranceGrp/TotalAmt083747
IRS990/InterestGrp/ManagementAndGeneralAmt064684
IRS990/InterestGrp/ProgramServicesAmt0378933
IRS990/InterestGrp/TotalAmt0443617
IRS990/InvestmentIncomeGrp/ExclusionAmt034633
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt034633
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt095
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0275653
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt017656669
IRS990/LandBldgEquipCostOrOtherBssAmt017932322
IRS990/LegalDomicileStateCd0PA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt0782
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt0782
IRS990/MissionDesc0THE OPERATION OF A NURSING HOME WITH EXTENDED CARE FACILITIES AND TO OTHERWISE GENERALLY ENGAGE IN AND DO ANY LAWFUL ACT CONCERNING ANY OR ALL LAWFUL BUSINESS FOR WHICH CORPORATIONS MAY BE INCORPORATED UNDER THE BUSINESS CORPORATION LAW.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt015717594
IRS990/NetAssetsOrFundBalancesEOYAmt0-667205
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt012
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt012
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0127762
IRS990/OccupancyGrp/TotalAmt0127762
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01778
IRS990/OfficeExpensesGrp/ProgramServicesAmt028031
IRS990/OfficeExpensesGrp/TotalAmt029809
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt03419698
IRS990/OtherChangesInNetAssetsAmt074176
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt013356
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0223603
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0236959
IRS990/OtherExpensesGrp/Desc0PURCHASED AND CONTRACTE
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2BAD DEBTS AND OTHER EXP
IRS990/OtherExpensesGrp/Desc3RECRUITMENT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt032234
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt126481
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt255983
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt316077
IRS990/OtherExpensesGrp/ProgramServicesAmt01446588
IRS990/OtherExpensesGrp/ProgramServicesAmt1730172
IRS990/OtherExpensesGrp/ProgramServicesAmt226776
IRS990/OtherExpensesGrp/ProgramServicesAmt31700
IRS990/OtherExpensesGrp/TotalAmt01478822
IRS990/OtherExpensesGrp/TotalAmt1756653
IRS990/OtherExpensesGrp/TotalAmt282759
IRS990/OtherExpensesGrp/TotalAmt317777
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt09021295
IRS990/OtherRevenueMiscGrp/BusinessCd0623000
IRS990/OtherRevenueMiscGrp/BusinessCd1623000
IRS990/OtherRevenueMiscGrp/BusinessCd2623000
IRS990/OtherRevenueMiscGrp/Desc0OTHER NON-OP REVENUE/T
IRS990/OtherRevenueMiscGrp/Desc1CAFETERIA SALES
IRS990/OtherRevenueMiscGrp/Desc2OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0519622
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt172376
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt210963
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0519622
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt172376
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt210963
IRS990/OtherRevenueTotalAmt0603743
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0213888
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03580967
IRS990/OtherSalariesAndWagesGrp/TotalAmt03794855
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt015754
IRS990/PayrollTaxesGrp/ProgramServicesAmt0263749
IRS990/PayrollTaxesGrp/TotalAmt0279503
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt054476
IRS990/PrincipalOfficerNm0RANDAL GERIG
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0623000
IRS990/ProgramServiceRevenueGrp/BusinessCd1623000
IRS990/ProgramServiceRevenueGrp/Desc0RESIDENT REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1ENTRANCE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06966622
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15556
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06966622
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15556
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYExcessBenefitTransInd00
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-741381
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt07575933
IRS990/SavingsAndTempCashInvstGrp/EOYAmt030887
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0SCHEDULE A, PART III CONTAINS A SHORT YEAR'S DATA IN THE 2018 COLUMN AS THE CORPORATION WAS CONVERTED TO A NON-PROFIT EFFECTIVE JULY 2, 2018. DATA IN THIS COLUMN CONTAINS REVENUE FROM JULY 2, 2018 THROUGH DECEMBER 31, 2018.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART III, PUBLIC SUPPORT CALCULATION:
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt014127
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt014127
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt034633
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt034633
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt07575933
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt07575933
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt034633
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt034633
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt07590060
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt07590060
IRS990ScheduleA/Total509Grp/TotalAmt07590060
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt07624693
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt07624693
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt014803027
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0187603
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt014990630
IRS990ScheduleD/EquipmentGrp/BookValueAmt0980510
IRS990ScheduleD/EquipmentGrp/DepreciationAmt044220
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01024730
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0832384
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0832384
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0832786
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt043830
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0876616
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt027000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt13034264
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2174516
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt3183918
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM THE KENNEY
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1ASSETS LIMITED AS TO USE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2GOODWILL
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3RESIDENT FUNDS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0207962
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0207962
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01500000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt29000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3183918
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt47327877
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO ESCROW AGENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ENTRANCE FEE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3RESIDENT FUNDS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4DUE TO RELATED COMPANIES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION AND ITS COMPONENTS, WITH THE EXCEPTION OF ROLLING FIELDS, ARE NOT-FOR-PROFIT CORPORATIONS AND ARE EXEMPT FROM INCOME TAXES AS ORGANIZATIONS QUALIFIED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE INTERNAL REVENUE SERVICE HAS ALSO CLASSIFIED THE ORGANIZATION AND ITS COMPONENTS AS ENTITIES THAT ARE NOT PRIVATE FOUNDATIONS. ROLLING FIELDS, WITH THE CONSENT OF ITS STOCKHOLDERS, HAS ELECTED TO HAVE ITS INCOME TAXED AS AN S CORPORATION UNDER SECTION 1362 OF THE INTERNAL REVENUE CODE. AS SUCH, ROLLING FIELDS DOES NOT PAY CORPORATION INCOME TAXES AND IS NOT ALLOWED NET OPERATING TAX LOSS CARRYBACKS OR CARRYOVERS AS DEDUCTIONS. INSTEAD, THE STOCKHOLDERS INCLUDE THEIR PROPORTIONATE SHARE OF ROLLING FIELDS' TAXABLE INCOME OR LOSS IN THEIR INDIVIDUAL INCOME TAX RETURNS. UPON ACQUISITION, ROLLING FIELDS APPLIED FOR NOT-FOR-PROFIT FILING STATUS AND AS DEEMED A NOT-FOR-PROFIT CORPORATION EXEMPT FROM INCOME TAXES QUALIFIED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE SERVICE EFFECTIVE JULY 2, 2018.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt017656669
IRS990ScheduleD/TotalBookValueOtherAssetsAmt03419698
IRS990ScheduleD/TotalLiabilityAmt09021295
IRS990ScheduleJ/AnyNonFixedPaymentsInd00

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$24,874,321
Liabilities
$25,541,526
Net assets
-$667,205
Revenue
$7,624,693
Expenses
$8,366,074
Net income
-$741,381
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$16.6$27.4$10.8$7.50$10.5$2.96
2023Detailed filing. Detailed filing data is available for this year.$17.4$25.7$8.29$9.81$12.3$2.52
2022Detailed filing. Detailed filing data is available for this year.$18.2$23.5$5.29$9.67$12.1$2.47
2021Detailed filing. Detailed filing data is available for this year.$19.7$22.5$2.82$13.7$12.0$1.74
2020Detailed filing. Detailed filing data is available for this year.$20.7$25.3$4.56$13.7$15.2$1.53
2019Detailed filing. Detailed filing data is available for this year.$23.6$26.6$3.03$13.6$16.0$2.36
2018Detailed filing. Detailed filing data is available for this year.$24.9$25.5$0.67$7.62$8.37$0.74