Civic Intelligence

Pleasant View Manor Inc.

990 • Fiscal year 2024 • EIN 37-1233447

Jan 01, 2024 to Dec 31, 2024 • Filed on May 12, 2025

2304 Cr 3000NGifford, IL 61847

(217) 568-7362

Siviq Scores

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

Liabilities / Assets

94th percentile

0.97x

Higher debt load relative to assets than 94% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

2.80x

Higher debt load relative to revenue than 98% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

50th percentile

3.3%

Higher net margin than 50% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

29th percentile

-14%

Faster asset growth than 29% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

59th percentile

10%

Faster revenue growth than 59% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$333,993

Down $146,923 (-31%) from 2021

Net Assets

Up

$11,132

Up $7,179 (+182%) from 2021

Liabilities

Down

$322,861

Down $154,102 (-32%) from 2021

Revenue

Up

$115,440

Up $10,383 (+9.9%) from 2021

Expenses

Up

$111,682

Up $6,725 (+6.4%) from 2021

Net Income

Up

$3,758

Up $3,658 (+3658%) from 2021

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0-$200KAssets 2011: $606,510Liabilities 2011: $524,916Net Assets 2011: $81,5942011Assets 2012: $682,260Liabilities 2012: $591,295Net Assets 2012: $90,9652012Assets 2013: $715,354Liabilities 2013: $610,640Net Assets 2013: $104,7142013Assets 2014: $637,393Liabilities 2014: $631,682Net Assets 2014: $5,7112014Assets 2015: $552,121Liabilities 2015: $569,601Net Assets 2015: -$17,4802015Assets 2016: $648,290Liabilities 2016: $646,911Net Assets 2016: $1,3792016Assets 2017: $633,435Liabilities 2017: $635,555Net Assets 2017: -$2,1202017Assets 2018: $645,603Liabilities 2018: $651,828Net Assets 2018: -$6,2252018Assets 2020: $585,797Liabilities 2020: $581,944Net Assets 2020: $3,8532020Assets 2021: $480,916Liabilities 2021: $476,963Net Assets 2021: $3,9532021Assets 2024: $333,993Liabilities 2024: $322,861Net Assets 2024: $11,1322024

Highlighted filing

2024

Assets$333,993
Liabilities$322,861
Net Assets$11,132

Operations Trend

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

$200K$100K$0-$100KExpenses 2011: $55,1732011Expenses 2012: $56,4682012Revenue 2013: $73,785Expenses 2013: $60,036Net Income 2013: $13,7492013Revenue 2014: $76,148Expenses 2014: $175,151Net Income 2014: -$99,0032014Revenue 2015: $84,217Expenses 2015: $107,408Net Income 2015: -$23,1912015Revenue 2016: $129,469Expenses 2016: $110,610Net Income 2016: $18,8592016Revenue 2017: $99,003Expenses 2017: $102,502Net Income 2017: -$3,4992017Revenue 2018: $101,943Expenses 2018: $106,048Net Income 2018: -$4,1052018Revenue 2020: $108,778Expenses 2020: $100,301Net Income 2020: $8,4772020Revenue 2021: $105,057Expenses 2021: $104,957Net Income 2021: $1002021Revenue 2024: $115,440Expenses 2024: $111,682Net Income 2024: $3,7582024

Highlighted filing

2024

Revenue$115,440
Expenses$111,682
Net Income$3,758
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.0
Gross Receipts
$115,440
Mission and Program Overview

Mission

Provide apartments to the elderly population.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$143,956$170,959▲ $27,003
Land, Buildings, and Equipment, Net$188,300$161,738▼ $26,562
Accounts Receivable$891$907▲ $16
Prepaid Expenses and Deferred Charges$389$389→ $0
Total Assets$386,323$333,993▼ $52,330
Other Assets Total$52,787--
Liabilities
Deferred Revenue$329,625$269,350▼ $60,275
Accounts Payable and Accrued Expenses$49,324$51,052▲ $1,728
Other Liabilities-$2,459-
Total Liabilities$378,949$322,861▼ $56,088
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,374$11,132▲ $3,758
Total Net Assets Fund Balance$7,374$11,132▲ $3,758
Total Liabilities and Net Assets / Fund Balance$386,323$333,993▼ $52,330

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$160,294$1,115,342$1,275,636
Other Land Buildings$1,444$41,071$42,515
Leasehold Improvements-$3,507$3,507
Compensation and Service Providers

Board Members and Trustees

NameTitle
Deanna OsterburPresident
Celia HethkeDirector
Jackie HarrisDirector
Koleen RosemanDirector
Mary GehrtDirector
Michael BabbDirector
Molly FlesnerDirector
Stacey HulsSecretary
Rod OsterburVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$109,786
Investment Income
$97
Other Revenue
$5,557
Change in Net Assets
$3,758

Audited Revenue Reconciliation

Revenue per Audited Statements
$115,440
Total Revenue per Audited Statements
$115,440
Total Revenue per Form 990
$115,440
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$111,682
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$26,834$2,982-$29,816
Fees for Services Accounting$9,852$1,095-$10,947
All Other Expenses$2,680$22-$2,702
Other Expenses$2,015$224-$2,239
Insurance$1,080$120-$1,200
Office Expenses$540$60-$600
Total Functional Expenses$103,359$8,323$0$111,682

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$111,682
Total Expenses per Audited Statements$111,682
Total Expenses per Form 990$111,682
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
Accounts Payable - Affiliate$2,459
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

Management services have been delegated to heritage operations group, llc.

Form 990, Page 6, Part VI, Line 11B

The form 990 will not be reviewed by members of the governing body prior to filing. Instead, it will be reviewed and approved by management of heritage operations group, llc who is providing management services for the organization.

Form 990, Page 6, Part VI, Line 19

Documents are only available upon request.

Filing and Contact Details

Filer

Filer Name
Pleasant View Manor Inc
EIN
37-1233447
Phone
2175687362
Address
2304 CR 3000N, GIFFORD, IL 61847

Signing Officer

Name
Deanna Osterbur
Title
President
Phone
2175687362
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deanna Osterbur
Formed
1987
Legal Domicile
Il
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
10

Preparer

Firm
Mck Cpas & Advisors
Address
202 N PROSPECT ROAD SUITE 206, BLOOMINGTON, IL 61704
Preparer
Renee S Brucker
Phone
3098286071
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0104636
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0108843
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0105057
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0108778
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0542754
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0160294
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01115342
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01275636
IRS990ScheduleD/ExpensesSubtotalAmt0111682
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03507
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03507
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01444
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt041071
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt042515
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02459
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCOUNTS PAYABLE - AFFILIATE
IRS990ScheduleD/RevenueSubtotalAmt0115440
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0161738
IRS990ScheduleD/TotalExpensesPerForm990Amt0111682
IRS990ScheduleD/TotalLiabilityAmt02459
IRS990ScheduleD/TotalRevenuePerForm990Amt0115440
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0115440
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0111682
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT SERVICES HAVE BEEN DELEGATED TO HERITAGE OPERATIONS GROUP, LLC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 WILL NOT BE REVIEWED BY MEMBERS OF THE GOVERNING BODY PRIOR TO FILING. INSTEAD, IT WILL BE REVIEWED AND APPROVED BY MANAGEMENT OF HERITAGE OPERATIONS GROUP, LLC WHO IS PROVIDING MANAGEMENT SERVICES FOR THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE ONLY AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0COUNTRY HEALTH INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0376064916
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LONG-TERM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt010
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02304 CR 3000N
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0GIFFORD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd061847
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0true
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0true
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt010
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt12459
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1ACTUAL CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0COUNTRY HEALTH INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1COUNTRY HEALTH INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0K
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1Q
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0386323
IRS990/TotalAssetsEOYAmt0333993
IRS990/TotalAssetsGrp/BOYAmt0386323
IRS990/TotalAssetsGrp/EOYAmt0333993
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08323
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0103359
IRS990/TotalFunctionalExpensesGrp/TotalAmt0111682
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0378949
IRS990/TotalLiabilitiesEOYAmt0322861
IRS990/TotalLiabilitiesGrp/BOYAmt0378949
IRS990/TotalLiabilitiesGrp/EOYAmt0322861
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt07374
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt011132
IRS990/TotalProgramServiceExpensesAmt0103359
IRS990/TotalProgramServiceRevenueAmt0109786
IRS990/TotalRevenueGrp/ExclusionAmt097
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0115343
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0115440
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0386323
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0333993
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02304 CR 3000N
IRS990/USAddress/CityNm0GIFFORD
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd061847
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true

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