Civic Intelligence

White Sands Manor Inc

EIN 59-1998019 • 501(c)3 • Orlando, FL

Profile

We are a church related, non-profit organization dedicated and committed to providing services for older adults by creating and preserving excellent residential facilities. We believe in and are committed to honoring each person's dignity, rights,self-respect and independence. We are committed to a program of stewardship that recognizes the responsibility to use our resources well.

80 West Lucerne CircleOrlando, FL 32801

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

97th percentile

1.43x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

95th percentile

5.60x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

8th percentile

-42%

Higher net margin than 8% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

97th percentile

144%

Faster asset growth than 97% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

69th percentile

18%

Faster revenue growth than 69% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Down

$5,368,284

Down $24,642 (-0.5%) from 2023

Liabilities

Up

$7,884,358

Up $168,381 (+2.2%) from 2023

Net Assets

Down

-$2,516,074

Down $193,023 (-8.3%) from 2023

Revenue

Up

$1,782,895

Up $406,418 (+30%) from 2023

Expenses

Up

$1,975,918

Up $26,902 (+1.4%) from 2023

Net Income

Up

-$193,023

Up $379,516 (+66%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0-$5.0MAssets 2010: $2,102,495Liabilities 2010: $2,601,092Net Assets 2010: -$498,5972010Assets 2011: $2,003,904Liabilities 2011: $2,465,059Net Assets 2011: -$461,1552011Assets 2012: $1,891,907Liabilities 2012: $2,358,078Net Assets 2012: -$466,1712012Assets 2013: $1,831,035Liabilities 2013: $2,244,155Net Assets 2013: -$413,1202013Assets 2014: $1,749,317Liabilities 2014: $2,119,140Net Assets 2014: -$369,8232014Assets 2015: $3,592,913Liabilities 2015: $3,865,936Net Assets 2015: -$273,0232015Assets 2016: $3,573,300Liabilities 2016: $3,960,446Net Assets 2016: -$387,1462016Assets 2017: $2,695,256Liabilities 2017: $3,166,303Net Assets 2017: -$471,0472017Assets 2018: $2,486,559Liabilities 2018: $3,059,729Net Assets 2018: -$573,1702018Assets 2019: $2,340,016Liabilities 2019: $3,020,271Net Assets 2019: -$680,2552019Assets 2020: $2,208,315Liabilities 2020: $2,988,840Net Assets 2020: -$780,5252020Assets 2021: $2,100,037Liabilities 2021: $2,944,379Net Assets 2021: -$844,3422021Assets 2022: $2,212,272Liabilities 2022: $2,904,264Net Assets 2022: -$691,9922022Assets 2023: $5,392,926Liabilities 2023: $7,715,977Net Assets 2023: -$2,323,0512023Assets 2024: $5,368,284Liabilities 2024: $7,884,358Net Assets 2024: -$2,516,0742024

Highlighted filing

2024

Assets$5,368,284
Liabilities$7,884,358
Net Assets-$2,516,074

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2010: $1,017,3052010Revenue 2011: $971,864Expenses 2011: $934,422Net Income 2011: $37,4422011Expenses 2012: $961,2712012Expenses 2013: $935,2082013Revenue 2014: $983,264Expenses 2014: $939,967Net Income 2014: $43,2972014Revenue 2015: $962,304Expenses 2015: $974,454Net Income 2015: -$12,1502015Revenue 2016: $921,868Expenses 2016: $1,035,991Net Income 2016: -$114,1232016Revenue 2017: $950,116Expenses 2017: $1,034,017Net Income 2017: -$83,9012017Revenue 2018: $959,496Expenses 2018: $1,061,619Net Income 2018: -$102,1232018Revenue 2019: $987,793Expenses 2019: $1,094,878Net Income 2019: -$107,0852019Revenue 2020: $999,317Expenses 2020: $1,099,587Net Income 2020: -$100,2702020Revenue 2021: $1,007,821Expenses 2021: $1,071,638Net Income 2021: -$63,8172021Revenue 2022: $1,161,980Expenses 2022: $1,009,630Net Income 2022: $152,3502022Revenue 2023: $1,376,477Expenses 2023: $1,949,016Net Income 2023: -$572,5392023Revenue 2024: $1,782,895Expenses 2024: $1,975,918Net Income 2024: -$193,0232024

Highlighted filing

2024

Revenue$1,782,895
Expenses$1,975,918
Net Income-$193,023

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.37$7.88$2.52$1.78$1.98$0.19
2023Detailed filing. Detailed filing data is available for this year.$5.39$7.72$2.32$1.38$1.95$0.57
2022Detailed filing. Detailed filing data is available for this year.$2.21$2.90$0.69$1.16$1.01$0.15
2021Detailed filing. Detailed filing data is available for this year.$2.10$2.94$0.84$1.01$1.07$0.06
2020Detailed filing. Detailed filing data is available for this year.$2.21$2.99$0.78$1.00$1.10$0.10
2019Detailed filing. Detailed filing data is available for this year.$2.34$3.02$0.68$0.99$1.09$0.11
2018Detailed filing. Detailed filing data is available for this year.$2.49$3.06$0.57$0.96$1.06$0.10
2017Detailed filing. Detailed filing data is available for this year.$2.70$3.17$0.47$0.95$1.03$0.08
2016Detailed filing. Detailed filing data is available for this year.$3.57$3.96$0.39$0.92$1.04$0.11
2015Detailed filing. Detailed filing data is available for this year.$3.59$3.87$0.27$0.96$0.97$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.75$2.12$0.37$0.98$0.94$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.83$2.24$0.41$0.94
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$2.36$0.47$0.96
2011Summary only. Only limited summary data is available for this year.$2.00$2.47$0.46$0.97$0.93$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.10$2.60$0.50$1.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 9, 2025
Return Version
2023v6.0
Gross Receipts
$1,788,698
Mission and Program Overview

Mission

We are a church related, non-profit organization dedicated and committed to providing services for older adults by creating and preserving excellent residential facilities. We believe in and are committed to honoring each person's dignity, rights,self-respect and independence. We are committed to a program of stewardship that recognizes the responsibility to use our resources well.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,837,113$2,703,949▼ $133,164
Accounts Receivable$158,406$353,358▲ $194,952
Prepaid Expenses and Deferred Charges$165,764$116,662▼ $49,102
Cash and Non-Interest-Bearing Accounts$83,784$40,790▼ $42,994
Total Assets$5,392,926$5,368,284▼ $24,642
Other Assets Total$2,147,859$2,153,525▲ $5,666
Liabilities
Mortgage Notes Payable Secured by Investment Property$7,505,242$7,442,368▼ $62,874
Accounts Payable and Accrued Expenses$151,241$381,789▲ $230,548
Other Liabilities$54,190$55,496▲ $1,306
Deferred Revenue$5,304$4,705▼ $599
Total Liabilities$7,715,977$7,884,358▲ $168,381
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-2,323,051$-2,516,074▼ $193,023
Total Net Assets Fund Balance$-2,323,051$-2,516,074▼ $193,023
Total Liabilities and Net Assets / Fund Balance$5,392,926$5,368,284▼ $24,642

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,067,386$6,058,028$8,125,414
Equipment$289,174$721,194$1,010,368
Other Land Buildings$110,248$432,716$542,964
Land$237,141-$237,141
Other Assets Org$1,769--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Terence RogersCEO/presiden$836,263$836,263
Henry KeithCFO/treasur/$643,198$643,198
Garry HennisCOO/executiv$592,367$592,367

Board Members and Trustees

NameTitle
John HillenmeyerChairman
Terence RogersCEO/president
John DebevoiseDirector
Linda ShelleyDirector
Henry KeithCFO/treasur/exec VP
Garry HennisCOO/executive VP
Megan FaubelSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$174
Program Service Revenue
$1,751,901
Investment Income
$30,820
Other Revenue
$0
All Other Contributions
$174
Change in Net Assets
$-193,023

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,788,698
Revenue Not Reported on Financial Statements
$-5,803
Revenue Not Reported on Form 990
$-174
Other Revenue Adjustments
$-5,803
Total Revenue per Audited Statements
$1,788,524
Total Revenue per Form 990
$1,782,895
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,363,532
Salaries, Compensation, and Employee Benefits$612,386
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$519,131--$519,131
Interest$440,624--$440,624
Depreciation Depletion$213,842--$213,842
Insurance$195,926--$195,926
Occupancy$157,919--$157,919
Fees for Services Management$74,108--$74,108
Other Employee Benefits$44,408--$44,408
Payroll Taxes$36,196--$36,196
Fees for Services Accounting$22,011--$22,011
Office Expenses$20,344--$20,344
Other Expenses$16,594--$16,594
All Other Expenses$16,050--$16,050
Pension Plan Contributions$12,651--$12,651
Conferences and Meetings$4,879--$4,879
Advertising$460--$460
Travel$433--$433
Total Functional Expenses$1,975,918$0$0$1,975,918

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,981,547
Total Expenses per Form 990$1,975,918
Expenses per Audited Statements$1,975,744
Expenses Not Reported on Form 990$5,803
Expenses Not Reported on Financial Statements$174
Other Expense Adjustments$174
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
Tenant Security Deposit$55,496
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

The board of directors delegated control of management duties to westminster services, inc. An affiliated not-for-profit. Westminster services, inc. Has extensive experience with the management of not-for-profit hud communities.

Form 990, Page 6, Part VI, Line 6

The sole member of the organization is westminster retirement communities, inc.

Form 990, Page 6, Part VI, Line 7A

Westminster retirement communities, inc. May elect one or more members of the board of directors.

Form 990, Page 6, Part VI, Line 7B

Westminster retirement communities, inc. Must approve dissolution of the organization, sale of substantial assets, new board members or replacement of the management company.

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

The audit committee of the board of directors reviews the 990 before it is filed.

Form 990, Page 6, Part VI, Line 12C

The written conflict of interest policy is reviewed and signed annually by the board of directors, officers and employees. With a centralized accounts payable and payroll system, the management company monitors all payments and transactions with vendors. In addition, the organization has a toll-free compliance hotline that can be used by board members or staff to report any issues.

Form 990, Page 6, Part VI, Line 15A

SEE BELOW.

Form 990, Page 6, Part VI, Line 15B

The organization utilizes numerous salary surveys with like-kind organizations to determine the proper salary/wage amount for each employee.

Form 990, Page 6, Part VI, Line 19

The governing documents, conflict of interest policy and financial statements are made available to the public upon written request.

Form 990, Part VII

Average hours per week are shared between the related organizations of westminster retirement communities, inc. And presbyterian retirement communities, inc.

Filing and Contact Details

Filer

Filer Name
White Sands Manor Inc
EIN
59-1998019
Phone
4078395050
Address
80 WEST LUCERNE CIRCLE, ORLANDO, FL 32801

Signing Officer

Name
Jennifer Martens
Title
CFO
Phone
4078395050
Signed
2025-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Henry Keith
Formed
1980
Legal Domicile
Fl
Voting Board Members
5
Independent Board Members
4
Employees
13
Volunteers
13

Preparer

Firm
Hoskins Quiros Patel & Loid CPA LLC
Address
926 LAKE BALDWIN LN, ORLANDO, FL 32814
Preparer
Russell K Hoskins
Phone
4072773000
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

We are a church related, non-profit organization dedicated and committed to providing services for older adults by creating and preserving excellent residential facilities. We believe in and are committed to honoring each person's dignity, rights,self-respect and independence. We are committed to a program of stewardship that recognizes the responsibility to use our resources well.

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Expenses netted with income on the audited financial stmts -174

Schedule D, Page 4, Part XI, Line 4B

Loss on disposal of fixed assets -5,803

Schedule D, Page 4, Part XII, Line 2D

Loss on disposal of fixed assets 5,803

Schedule D, Page 4, Part XII, Line 4B

Expenses netted with income on the audited financial stmts 174

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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0REPLACEMENT RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1ESCROW DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2TENANT DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3RESIDUAL RECEIPTS RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc5INSURANCE CLAIM AND REFUND RECEIVABL
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0EXPENSES NETTED WITH INCOME ON THE AUDITED FINANCIAL STMTS -174
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1LOSS ON DISPOSAL OF FIXED ASSETS -5,803
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2LOSS ON DISPOSAL OF FIXED ASSETS 5,803
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3EXPENSES NETTED WITH INCOME ON THE AUDITED FINANCIAL STMTS 174
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE D, PAGE 4, PART XII, LINE 4B
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1HENRY KEITH
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2GARRY HENNIS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO/PRESIDENT
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION RELIED ON A RELATED ORGANIZATION (WESTMINSTER SERVICES, INC. 59-3614812) FOR COMPENSATION COMMITTEE, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J, PAGE 1, PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WE ARE A CHURCH RELATED, NON-PROFIT ORGANIZATION DEDICATED AND COMMITTED TO PROVIDING SERVICES FOR OLDER ADULTS BY CREATING AND PRESERVING EXCELLENT RESIDENTIAL FACILITIES. WE BELIEVE IN AND ARE COMMITTED TO HONORING EACH PERSON'S DIGNITY, RIGHTS,SELF-RESPECT AND INDEPENDENCE. WE ARE COMMITTED TO A PROGRAM OF STEWARDSHIP THAT RECOGNIZES THE RESPONSIBILITY TO USE OUR RESOURCES WELL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS DELEGATED CONTROL OF MANAGEMENT DUTIES TO WESTMINSTER SERVICES, INC. AN AFFILIATED NOT-FOR-PROFIT. WESTMINSTER SERVICES, INC. HAS EXTENSIVE EXPERIENCE WITH THE MANAGEMENT OF NOT-FOR-PROFIT HUD COMMUNITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SOLE MEMBER OF THE ORGANIZATION IS WESTMINSTER RETIREMENT COMMUNITIES, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3WESTMINSTER RETIREMENT COMMUNITIES, INC. MAY ELECT ONE OR MORE MEMBERS OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4WESTMINSTER RETIREMENT COMMUNITIES, INC. MUST APPROVE DISSOLUTION OF THE ORGANIZATION, SALE OF SUBSTANTIAL ASSETS, NEW BOARD MEMBERS OR REPLACEMENT OF THE MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE WRITTEN CONFLICT OF INTEREST POLICY IS REVIEWED AND SIGNED ANNUALLY BY THE BOARD OF DIRECTORS, OFFICERS AND EMPLOYEES. WITH A CENTRALIZED ACCOUNTS PAYABLE AND PAYROLL SYSTEM, THE MANAGEMENT COMPANY MONITORS ALL PAYMENTS AND TRANSACTIONS WITH VENDORS. IN ADDITION, THE ORGANIZATION HAS A TOLL-FREE COMPLIANCE HOTLINE THAT CAN BE USED BY BOARD MEMBERS OR STAFF TO REPORT ANY ISSUES.

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