Liabilities / Assets
45th percentile
Higher debt load relative to assets than 45% of similar nonprofits.
EIN 61-1337234 • 501(c)25 • Frankfort, KY
Profile
To acquire, hold title to, and collect income from real property, and payment of dividends to tax exempt shareholder.
Refreshing map…
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
45th percentile
Higher debt load relative to assets than 45% of similar nonprofits.
Liabilities / Revenue
64th percentile
Higher debt load relative to revenue than 64% of similar nonprofits.
Net Margin
75th percentile
Higher net margin than 75% of similar nonprofits.
Top Officer Pay
33rd percentile
Higher top officer pay than 33% of similar nonprofits.
Top officer pay equals 0.1% of source-year revenue.
Asset Growth
22nd percentile
Faster asset growth than 22% of similar nonprofits.
Revenue Growth
32nd percentile
Faster revenue growth than 32% of similar nonprofits.
Assets
Down$5,906,521
Down $196,056 (-3.2%) from 2024
Liabilities
Down$206,142
Down $266,703 (-56%) from 2024
Net Assets
Up$5,700,379
Up $70,647 (+1.3%) from 2024
Revenue
Down$988,590
Down $8,608 (-0.9%) from 2024
Expenses
Up$711,801
Up $19,717 (+2.8%) from 2024
Net Income
Down$276,789
Down $28,325 (-9.3%) from 2024
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To acquire, hold title to, and collect income from real property, and payment of dividends to tax exempt shareholders.
To acquire, hold title to, and collect income from real property.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cap Stk Tr Prin Current Funds | $9,422,570 | $9,216,428 | ▼ $206,142 |
| Land, Buildings, and Equipment, Net | $5,129,732 | $5,200,379 | ▲ $70,647 |
| Cash and Non-Interest-Bearing Accounts | $972,845 | $706,142 | ▼ $266,703 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Rtn Earn Endowment Incm Other Fnds | $-3,792,838 | $-3,516,049 | ▲ $276,789 |
| Total Assets | $6,102,577 | $5,906,521 | ▼ $196,056 |
| Liabilities | |||
| Other Liabilities | $472,845 | $206,142 | ▼ $266,703 |
| Total Liabilities | $472,845 | $206,142 | ▼ $266,703 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $5,629,732 | $5,700,379 | ▲ $70,647 |
| Total Liabilities and Net Assets / Fund Balance | $6,102,577 | $5,906,521 | ▼ $196,056 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $4,359,379 | $5,769,865 | $10,129,244 |
| Land | $841,000 | - | $841,000 |
| Name | Title | Base | Total |
|---|---|---|---|
| Keith a Peercy | President | $861 | $861 |
| Lynn Hampton | Treasurer | $785 | $785 |
| Name | Title |
|---|---|
| Jim Tony Fulkerson | Vice President |
| Sherry Rankin | Secretary |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Climate Conditioning Company INC | Hvac Replacement | 10704 ELECTRON DR, Louisville, KY 40299 | $297,251 |
| Wiard & Layne Heating & Cooling LLC | Hvac Repair And Replacement | 550 HOLMES ST, Frankfort, KY 40601 | $141,389 |
| Norman Enterprises | Property Management Contract | 309 MALLARD DRIVE, Frankfort, KY 40601 | $106,253 |
| Line Item | Amount |
|---|---|
| Other Expenses | $710,155 |
| Salaries, Compensation, and Employee Benefits | $1,646 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $336,995 | - | - | $336,995 |
| Fees for Services Management | - | $137,500 | - | $137,500 |
| Insurance | $39,728 | - | - | $39,728 |
| Fees for Services Accounting | - | $13,900 | - | $13,900 |
| Current Officers, Directors, Trustees, and Key Employees | $1,646 | - | - | $1,646 |
| Other Expenses | $1,457 | - | - | $1,457 |
| Total Functional Expenses | $560,401 | $151,400 | $0 | $711,801 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $711,801 |
| Total Expenses per Audited Statements | $711,801 |
| Total Expenses per Form 990 | $711,801 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Dividends Payable | $206,142 |
“The organization is owned by a sole stockholder: kentucky retirement system.”
“The board of directors is elected by the stockholder of the corporation.”
“The governing body does not have committees.”
“The president of the board of directors reviews the 990 with the external accountant before filing.”
“The officers and directors of perimeter park west, inc. (ppw) are covered by the conflict of interest policy of the kentucky public pensions authority, an organization related to ppw.”
“The organization makes its governing documents, financial statements and form 990 available to the public upon request, at the discretion of the board of directors and management.”
“Dividends payable to stockholder -206,142.”
“The perimeter park west, inc. Board of directors assumes responsibility for the oversight of the audit and the selection of the independent auditor. This process has not changed from the prior year.”
“The corporation's accounting policy provides that a tax expense/benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits. The corporation has no uncertain tax positions resulting in an accrual of tax expense or benefit.”
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/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO ACQUIRE, HOLD TITLE TO, AND COLLECT INCOME FROM REAL PROPERTY. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE ORGANIZATION |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5026968604 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1260 LOUISVILLE ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | FRANKFORT |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 40601 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 9422570 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 9216428 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 972845 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 706142 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 3 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 1646 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 1646 |
| 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/ContractorCompensationGrp/CompensationAmt | 0 | 297251 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 141389 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 106253 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 10704 ELECTRON DR |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 550 HOLMES ST |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 2 | 309 MALLARD DRIVE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | LOUISVILLE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | FRANKFORT |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 2 | FRANKFORT |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | KY |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 2 | KY |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 40299 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 40601 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 2 | 40601 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | CLIMATE CONDITIONING COMPANY INC |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | WIARD & LAYNE HEATING & COOLING LLC |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 2 | NORMAN ENTERPRISES |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | HVAC REPLACEMENT |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | HVAC REPAIR AND REPLACEMENT |
| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | PROPERTY MANAGEMENT CONTRACT |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 26622 |
| IRS990/CYOtherExpensesAmt | 0 | 710155 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 961968 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 276789 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1646 |
| IRS990/CYTotalExpensesAmt | 0 | 711801 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 988590 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 336995 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 336995 |
| IRS990/Desc | 0 | LEASED OFFICE SPACE TO THE COMMONWEALTH OF KENTUCKY (A GOVERNMENT AGENCY), KENTUCKY PUBLIC PENSIONS AUTHORITY (A COMPONENT UNIT OF THE COMMONWEALTH OF KENTUCKY). |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 560401 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 13900 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 13900 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 137500 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 137500 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | KEITH A PEERCY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | LYNN HAMPTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JIM TONY FULKERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | SHERRY RANKIN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 861 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 785 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1998 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 988590 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 39728 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 39728 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 26622 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 26622 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 5769865 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 5129732 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 5200379 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 10970244 |
| IRS990/LegalDomicileStateCd | 0 | KY |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO ACQUIRE, HOLD TITLE TO, AND COLLECT INCOME FROM REAL PROPERTY, AND PAYMENT OF DIVIDENDS TO TAX EXEMPT SHAREHOLDER. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 5629732 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 5700379 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -206142 |
| IRS990/OtherExpensesGrp/Desc | 0 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | JANITORIAL |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS OPERATING |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 116671 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 63904 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 1457 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 116671 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 63904 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1457 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 472845 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 206142 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | KEITH PEERCY |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 531120 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | RENTAL INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 961968 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 961968 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | DISTRIBUTES ALL EARNINGS AS DIVIDENDS TO KENTUCKY RETIREMENT SYSTEMS (SOLE STOCKHOLDER OF PERIMETER PARK WEST, INC.). |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 35230 |
| IRS990/PYOtherExpensesAmt | 0 | 688879 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 961968 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 305114 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 3205 |
| IRS990/PYTotalExpensesAmt | 0 | 692084 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 997198 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 276789 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| 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/RevenueAmt | 0 | 961968 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | -3792838 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | -3516049 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 4359379 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 5769865 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 10129244 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 711801 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 841000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 841000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 206142 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DIVIDENDS PAYABLE |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 988590 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE CORPORATION'S ACCOUNTING POLICY PROVIDES THAT A TAX EXPENSE/BENEFIT FROM AN UNCERTAIN TAX POSITION MAY BE RECOGNIZED WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTIONS OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS. THE CORPORATION HAS NO UNCERTAIN TAX POSITIONS RESULTING IN AN ACCRUAL OF TAX EXPENSE OR BENEFIT. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 5200379 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 711801 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 206142 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 988590 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 988590 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 711801 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION IS OWNED BY A SOLE STOCKHOLDER: KENTUCKY RETIREMENT SYSTEM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE BOARD OF DIRECTORS IS ELECTED BY THE STOCKHOLDER OF THE CORPORATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE GOVERNING BODY DOES NOT HAVE COMMITTEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE PRESIDENT OF THE BOARD OF DIRECTORS REVIEWS THE 990 WITH THE EXTERNAL ACCOUNTANT BEFORE FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE OFFICERS AND DIRECTORS OF PERIMETER PARK WEST, INC. (PPW) ARE COVERED BY THE CONFLICT OF INTEREST POLICY OF THE KENTUCKY PUBLIC PENSIONS AUTHORITY, AN ORGANIZATION RELATED TO PPW. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST, AT THE DISCRETION OF THE BOARD OF DIRECTORS AND MANAGEMENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | DIVIDENDS PAYABLE TO STOCKHOLDER -206,142. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE PERIMETER PARK WEST, INC. BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND THE SELECTION OF THE INDEPENDENT AUDITOR. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990 PART XII LINE 2C |
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