Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
990 • Fiscal year 2021 • EIN 42-0807103
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
Score unavailable
Net margin requires both revenue and expenses on this filing.
Top Officer Pay
14th percentile
Higher top officer pay than 14% of similar nonprofits.
Asset Growth
23rd percentile
Faster asset growth than 23% of similar nonprofits.
Revenue Growth
1st percentile
Faster revenue growth than 1% of similar nonprofits.
Assets
Flat$19,200,454
Flat from 2020
Net Assets
Flat-$773,380
Flat from 2020
Liabilities
Flat$19,973,834
Flat from 2020
Revenue
Down$0
Down $4,324,795 (-100%) from 2020
Expenses
Down$0
Down $5,923,405 (-100%) from 2020
Net Income
Up$0
Up $1,598,610 (+100%) from 2020
Providing meaningful quality of life to its residents through restorative and maintenance health care services to those individuals within the masonic fraternity, their dependents and the extended community at large, as they transition from independence to a higher level of care.
Providing meaningful quality of life to its residents through restorative and maintenance health care services to those individuals within the masonic fraternity, their dependents and the extended community at large, as they transition from independence to a higher calling.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $17,473,971 | $17,473,971 | → $0 |
| Savings and Temporary Cash Investments | $1,151,176 | $1,151,176 | → $0 |
| Accounts Receivable | $549,867 | $549,867 | → $0 |
| Prepaid Expenses and Deferred Charges | $24,661 | $24,661 | → $0 |
| Investments Other Securities | $779 | $779 | → $0 |
| Total Assets | $19,200,454 | $19,200,454 | → $0 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $13,614,076 | $13,614,076 | → $0 |
| Accounts Payable and Accrued Expenses | $3,582,593 | $3,582,593 | → $0 |
| Tax Exempt Bond Liabilities | $2,487,036 | $2,487,036 | → $0 |
| Deferred Revenue | $205,124 | $205,124 | → $0 |
| Other Liabilities | $85,005 | $85,005 | → $0 |
| Total Liabilities | $19,973,834 | $19,973,834 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-773,380 | $-773,380 | → $0 |
| Total Net Assets Fund Balance | $-773,380 | $-773,380 | → $0 |
| Total Liabilities and Net Assets / Fund Balance | $19,200,454 | $19,200,454 | → $0 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $15,325,619 | $5,118,647 | $20,444,266 |
| Equipment | $2,040,965 | $2,323,524 | $4,364,489 |
| Land | $107,387 | - | $107,387 |
| Name | Title |
|---|---|
| Neil Paulsen | Chairman |
| Lyle Miller | Vice Chairman |
| Dave Aves | Trustee |
| Hollie Smith | Trustee |
| Jon Eddins | Trustee |
| Art Pixler | Secretary/treasurer |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $0 |
| Other Expenses | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Special Assessment Payable | $85,005 |
| Bond | Issuer | Issued | Issue Price | Purpose |
|---|---|---|---|---|
| A | Iowa Finance Authority | 2013-12-31 | $12,000,000 | TO BUILD A NEW FACILITY |
| C | Iowa Finance Authority | 2013-12-31 | $2,490,000 | TO BUILD A NEW FACILITY |
| B | Iowa Finance Authority | 2013-12-31 | $800,000 | TO BUILD A NEW FACILITY |
| Bond | Total Proceeds | Spent | Retired | Issuance Costs |
|---|---|---|---|---|
| A | $12,000,000 | - | - | - |
| C | $2,490,000 | - | - | - |
| B | $800,000 | - | - | - |
“The board does not have any committees with the authority to act on behalf of the governing body.”
“The board of trustees will review and approve the form 990 annual tax filing prior to submission”
“The chairman of the board annually reviews the disclosure statements to determine if any conflicts exist.”
“Herman l rowley memorial trust will provide a copy of its 990 upon request.”
“The organization makes its governing documents, conflict of interest policy and financial statements available upon request at the facility in perry, iowa”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 1 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 3582593 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 3582593 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 549867 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 549867 |
| IRS990/AcctCompileOrReviewBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDING MEANINGFUL QUALITY OF LIFE TO ITS RESIDENTS THROUGH RESTORATIVE AND MAINTENANCE HEALTH CARE SERVICES TO THOSE INDIVIDUALS WITHIN THE MASONIC FRATERNITY, THEIR DEPENDENTS AND THE EXTENDED COMMUNITY AT LARGE, AS THEY TRANSITION FROM INDEPENDENCE TO A HIGHER CALLING. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | NEIL PAULSEN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5154655316 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1300 28TH ST |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | PERRY |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 50220 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 0 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 0 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 0 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 0 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 205124 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 205124 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | OPERATED LONG TERM CARE FACILITY CONSISTING OF 57 NURSING UNIT BEDS FOR SNF, 14 APARTMENTS WITH 16 BEDS FOR ALF AND 20 FOR ILF, PROVIDING APPROXIMATELY 14,000 BED DAYS; OPERATED AN INDEPENDENT LIVING FACILITY AND AN ASSISTED LIVING FACILITY. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 1 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | ROWLEY MEMORIAL MASONIC HOME |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/EscrowAccountInd | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | LYLE MILLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | NEIL PAULSEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ART PIXLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DAVE AVES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | HOLLIE SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JON EDDINS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | VICE CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY/TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1955 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 0 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 779 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 779 |
| IRS990/InvestTaxExemptBondsInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 7442171 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 17473971 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 17473971 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 24916142 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | PROVIDING MEANINGFUL QUALITY OF LIFE TO ITS RESIDENTS THROUGH RESTORATIVE AND MAINTENANCE HEALTH CARE SERVICES TO THOSE INDIVIDUALS WITHIN THE MASONIC FRATERNITY, THEIR DEPENDENTS AND THE EXTENDED COMMUNITY AT LARGE, AS THEY TRANSITION FROM INDEPENDENCE TO A HIGHER LEVEL OF CARE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 13614076 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 13614076 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -773380 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -773380 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -773380 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -773380 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OnBehalfOfIssuerInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 85005 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 85005 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 24661 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 24661 |
| IRS990/PrincipalOfficerNm | 0 | NEIL PAULSEN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 260170 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | -22347 |
| IRS990/PYOtherExpensesAmt | 0 | 3841359 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 4086972 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -1598610 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2082046 |
| IRS990/PYTotalExpensesAmt | 0 | 5923405 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 4324795 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 0 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1151176 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1151176 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 61407 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 266926 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 31141 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 47190 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 406664 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | -22347 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 48 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 35028 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 92756 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 105485 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 4086972 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 3871370 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 4373025 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 4766808 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 17098175 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | -22347 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 48 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 35028 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 92756 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 105485 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00600 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.01030 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99400 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.98970 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 17504839 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 4148379 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 4138296 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 4404166 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 4813998 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 17504839 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 4126032 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 4138344 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 4439194 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 4906754 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 17610324 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 15325619 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 5118647 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 20444266 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 2040965 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 2323524 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 4364489 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 107387 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 107387 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 85005 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | SPECIAL ASSESSMENT PAYABLE |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 17473971 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 85005 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd | 1 | B |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd | 2 | C |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd | 0 | 0 |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd | 1 | 0 |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd | 1 | B |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd | 2 | C |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd | 0 | 1 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt | 0 | 2013-12-31 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt | 1 | 2013-12-31 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt | 2 | 2013-12-31 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN | 0 | 521699886 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN | 1 | 521699886 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN | 2 | 521699886 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd | 1 | B |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd | 2 | C |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum | 0 | NONEAVAIL |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum | 1 | NONEAVAIL |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum | 2 | NONEAVAIL |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt | 0 | 12000000 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt | 1 | 800000 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt | 2 | 2490000 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt | 0 | IOWA FINANCE AUTHORITY |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt | 1 | IOWA FINANCE AUTHORITY |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt | 2 | IOWA FINANCE AUTHORITY |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc | 0 | TO BUILD A NEW FACILITY |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc | 1 | TO BUILD A NEW FACILITY |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc | 2 | TO BUILD A NEW FACILITY |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd | 1 | B |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd | 2 | C |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd | 0 | 1 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd | 1 | 1 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd | 2 | 1 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd | 1 | B |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd | 2 | C |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt | 0 | 12000000 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt | 1 | 800000 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt | 2 | 2490000 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd | 0 | 1 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd | 1 | 1 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd | 2 | 1 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt | 0 | 12000000 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt | 1 | 800000 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt | 2 | 2490000 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE BOARD DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE BOARD OF TRUSTEES WILL REVIEW AND APPROVE THE FORM 990 ANNUAL TAX FILING PRIOR TO SUBMISSION |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE CHAIRMAN OF THE BOARD ANNUALLY REVIEWS THE DISCLOSURE STATEMENTS TO DETERMINE IF ANY CONFLICTS EXIST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | HERMAN L ROWLEY MEMORIAL TRUST WILL PROVIDE A COPY OF ITS 990 UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST AT THE FACILITY IN PERRY, IOWA |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | ROWLEY MASONIC NURSING HOME LLC |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | ROWLEY MASONIC INDEPENDENT LIVING COMMUNITY LLC |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt | 2 | ROWLEY MASONIC ASSISTED LIVING COMMUNITY LLC |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN | 0 | 420807103 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN | 1 | 472027173 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN | 2 | 471993203 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd | 0 | IA |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd | 1 | IA |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd | 2 | IA |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt | 0 | NURSING HOME FACILITY |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt | 1 | INDEPENDENT LIVING FACILITY |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt | 2 | ASSISTED LIVING FACILITY |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt | 0 | 1300 28TH STREET |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt | 1 | 1300 28TH STREET |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt | 2 | 1300 28TH STREET |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm | 0 | PERRY |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm | 1 | PERRY |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm | 2 | PERRY |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd | 1 | IA |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd | 2 | ID |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd | 0 | 50220 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd | 1 | 50220 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd | 2 | 50220 |
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Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.