Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.37x
Liabilities / Revenue
99th percentile
Higher debt load relative to revenue than 99% of similar nonprofits.
Net Margin
12th percentile
Higher net margin than 12% of similar nonprofits.
Top Officer Pay
74th percentile
Higher top officer pay than 74% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
33rd percentile
Faster asset growth than 33% of similar nonprofits.
Revenue Growth
44th percentile
Faster revenue growth than 44% of similar nonprofits.
Balance Sheet
Assets
Down$433,717
Down $27,986 (-6.1%) from 2013
Net Assets
Down-$161,728
Down $20,186 (-14%) from 2013
Liabilities
Down$595,445
Down $7,800 (-1.3%) from 2013
Revenue And Expenses
Revenue
Down$74,296
Down $1,257 (-1.7%) from 2013
Expenses
Down$94,482
Down $3,624 (-3.7%) from 2013
Net Income
Up-$20,186
Up $2,367 (+10%) from 2013
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2014 to Dec 31, 2014
- Signed
- Jul 14, 2015
- Return Version
- 2014v5.0
- Gross Receipts
- $74,296
Mission and Program Overview
Mission
It is the mission of westminster gardens ii, inc. To provide elderly persons and/or handicapped persons with housing facilities and services specially designed to meet their physical, mental, social and psychological needs, and to promote their health, security, happiness and usefulness all on a non-profit basis.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $399,621 | $373,261 | ▼ $26,360 |
| Savings and Temporary Cash Investments | $50,313 | $48,831 | ▼ $1,482 |
| Cash and Non-Interest-Bearing Accounts | $5,893 | $5,995 | ▲ $102 |
| Prepaid Expenses and Deferred Charges | $1,079 | $1,097 | ▲ $18 |
| Accounts Receivable | $539 | $0 | ▼ $539 |
| Total Assets | $461,703 | $433,717 | ▼ $27,986 |
| Other Assets Total | $4,258 | $4,533 | ▲ $275 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $565,700 | $565,700 | → $0 |
| Accounts Payable and Accrued Expenses | $34,602 | $26,709 | ▼ $7,893 |
| Other Liabilities | $2,939 | $3,036 | ▲ $97 |
| Deferred Revenue | $4 | $0 | ▼ $4 |
| Total Liabilities | $603,245 | $595,445 | ▼ $7,800 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $-141,542 | $-161,728 | ▼ $20,186 |
| Total Net Assets Fund Balance | $-141,542 | $-161,728 | ▼ $20,186 |
| Total Liabilities and Net Assets / Fund Balance | $461,703 | $433,717 | ▼ $27,986 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $339,929 | $313,249 | $653,178 |
| Land | $26,490 | - | $26,490 |
| Other Land Buildings | $4,189 | $8,771 | $12,960 |
| Equipment | $2,653 | $3,340 | $5,993 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Chris Levy | Director/president |
| James King | Director/vice President |
| Adele Bornkessel | Director |
| Anna Arceneaux | Director |
| Anne Magnesum | Director |
| Don Thursby | Director |
| John Dardis | Director |
| Julius S Megyesi | Director |
| Louis Bartus | Director |
| Nina Ross | Director |
| Rachel Koger | Director |
| Janet Bornkessel | Director/secretary |
| Ralph Shaw | Director/treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $30,787
- Program Service Revenue
- $43,384
- Investment Income
- $125
- Other Revenue
- $0
- Change in Net Assets
- $-20,186
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $74,296
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $74,296
- Total Revenue per Form 990
- $74,296
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $94,482 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $26,360 | - | - | $26,360 |
| Office Expenses | $7,992 | - | - | $7,992 |
| Fees for Services Accounting | - | $7,681 | - | $7,681 |
| Fees for Services Other | $6,983 | - | - | $6,983 |
| Occupancy | $6,379 | - | - | $6,379 |
| Fees for Services Management | - | $6,145 | - | $6,145 |
| Conferences and Meetings | $857 | - | - | $857 |
| Advertising | $490 | - | - | $490 |
| Other Expenses | $402 | - | - | $402 |
| Travel | $266 | - | - | $266 |
| Insurance | $134 | - | - | $134 |
| Total Functional Expenses | $80,656 | $13,826 | $0 | $94,482 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $94,482 |
| Total Expenses per Audited Statements | $94,482 |
| Total Expenses per Form 990 | $94,482 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
| Liability | Amount |
|---|---|
| Deposits | $3,036 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Audit committee
- 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
- Yes
- Management duties delegated
- Yes
Governance Explanations
Form 990, Part VI, Section A, Line 3
“Westminster gardens ii delegated control over management duties to national church residences. The duties of national church residences include planning and executing the financial operations and supervising the exempt operations.”
Form 990, Part VI, Section A, Line 6
“Presbytery of south louisiana, a tax-exempt organization, is a member of this organization.”
Form 990, Part VI, Section A, Line 7A
“Presbytery of south louisiana, a tax-exempt organization, has the right to elect or appoint one or more members of the organization's governing body.”
Form 990, Part VI, Section A, Line 7B
“Presbytery of south louisiana, a tax-exempt organization, has the right to approve or ratify decisions of the organization's governing body, such as approval of the governing body's election or removal of members of the governing body.”
Form 990, Part VI, Section B, Line 11
“The 990 return is reviewed by the president before it is filed.”
Form 990, Part VI, Section C, Line 19
“The financial statements and governing documents are available upon request.”
Form 990, Part VI, Line 12
“The organization changes out some members of the board every year. At that time, the board reviews any new member and their association to the housing facility and its inner workings. The board makes certain that there is no conflict of interest before nominating any new board member. This policy is not a written policy. However, the organization is in progress of adopting a written conflict of interest policy.”
Form 990, Part VI, Line 13
“There was not a written whistleblower policy. However, the organization is in the process of adopting this policy.”
Form 990, Part VI, Line 14
“There was not a written document retention and destruction policy. However, the organization is in the process of adopting this policy.”
Form 990, Part VI, Line 15
“There are no paid employees of westminster gardens ii, inc. The board of directors works on strictly a volunteer basis. All paid employees that work at this facility are hired by the management company, national church residences.”
Filing and Contact Details
Filer
- Filer Name
- Westminster Gardens Ii Inc
- EIN
- 72-1183708
- Phone
- 6144512151
- Address
- 501 EDWIN NEILL WAY, HAMMOND, LA 70403
- Doing Business As
- Westminster Gardens Ii
Signing Officer
- Name
- Chris Levy
- Title
- President
- Phone
- 6144512151
- Signed
- 2015-07-14
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Chris Levy
- Formed
- 1991
- Legal Domicile
- La
- Voting Board Members
- 12
- Independent Board Members
- 12
- Employees
- 0
- Volunteers
- 32
Preparer
- Firm
- Plante & Moran Pllc
- Address
- 65 EAST STATE STREET, COLUMBUS, OH 43215
- Preparer
- Bernie Ostrowski
- Phone
- 6148493000
Supplemental Narrative
Additional Explanations
Form 990, Part XI, Line 2C
“The management company, national church residences, assumes responsibility for the oversight of the audit and the selection of the independent accountant.”
Financial Statement Notes
PART X, LINE 2:
“Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the corporation and recognize a tax liability if the corporation has taken an uncertain position that more likely than not would not be sustained upon examination by the irs or other applicable taxing authorities. Management has analyzed the tax positions taken by the corporation and has concluded that as of december 31, 2014, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The corporation is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes it is no longer subject to income tax examinations for years prior to 2011.”
Raw XML AppendixShowing 400 of 515 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/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 26709 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 539 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | IT IS THE MISSION OF WESTMINSTER GARDENS II, INC. TO PROVIDE ELDERLY PERSONS AND/OR HANDICAPPED PERSONS WITH HOUSING FACILITIES AND SERVICES SPECIALLY DESIGNED TO MEET THEIR PHYSICAL, MENTAL, SOCIAL AND PSYCHOLOGICAL NEEDS, AND TO PROMOTE THEIR HEALTH, SECURITY, HAPPINESS AND USEFULNESS ALL ON A NON-PROFIT BASIS. |
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| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 125 |
| IRS990/CYOtherExpensesAmt | 0 | 94482 |
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| IRS990/CYProgramServiceRevenueAmt | 0 | 43384 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -20186 |
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| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 74296 |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 26360 |
| IRS990/Desc | 0 | THE SOLE PURPOSE IS TO PROVIDE SUBSIDIZED LOW-INCOME APARTMENT RENTAL HOUSING FOR ELDERLY PERSONS THROUGH THE US DEPARTMENT OF HUD SECTIONS 202 AND 8 PROGRAMS |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
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| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
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| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditPerformedInd | 0 | 1 |
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| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 6145 |
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| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 6983 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 10 | 0.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
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| 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/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | DON THURSBY |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR/PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR/VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR/SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR/TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1991 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
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| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GovernmentGrantsAmt | 0 | 30787 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 74296 |
| IRS990/GroupExemptionNum | 0 | 1617 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 12 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 134 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 134 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 125 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 125 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 325360 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 399621 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 373261 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 698621 |
| IRS990/LegalDomicileStateCd | 0 | LA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | IT IS THE MISSION OF WESTMINSTER GARDENS II, INC. TO PROVIDE ELDERLY PERSONS AND/OR HANDICAPPED PERSONS WITH HOUSING FACILITIES AND SERVICES SPECIALLY DESIGNED TO MEET THEIR PHYSICAL, MENTAL, SOCIAL AND PSYCHOLOGICAL NEEDS, AND TO PROMOTE THEIR HEALTH, SECURITY, HAPPINESS AND USEFULNESS ALL ON A NON-PROFIT BASIS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 565700 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 565700 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -141542 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -161728 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 6379 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 6379 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 7992 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 7992 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 4258 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 4533 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | CONTRACT SERVICES |
| IRS990/OtherExpensesGrp/Desc | 1 | RESIDUAL RECEIPTS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 30793 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 402 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 30793 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 402 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2939 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 3036 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 1079 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1097 |
| IRS990/PrincipalOfficerNm | 0 | CHRIS LEVY |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 531110 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | RENTS-NET |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 43384 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 43384 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 29831 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 126 |
| IRS990/PYOtherExpensesAmt | 0 | 98106 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 45596 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -22553 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 98106 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 75553 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -20186 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 43384 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 50313 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 48831 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 30787 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 29831 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 31387 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 33639 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 32235 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 157879 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 125 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 126 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 93 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 178 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 304 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 826 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 43384 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 45596 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 38270 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 31600 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 34047 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 192897 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 125 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 126 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 93 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 178 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 304 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 826 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00230 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00920 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99770 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99080 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 350776 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 74171 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 75427 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 69657 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 65239 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 66282 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 350776 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 74296 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 75553 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 69750 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 65417 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 66586 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 351602 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 339929 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 313249 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 653178 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 2653 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 3340 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 5993 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 94482 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 26490 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 26490 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 4189 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 8771 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 12960 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 3036 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DEPOSITS |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 74296 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CORPORATION AND RECOGNIZE A TAX LIABILITY IF THE CORPORATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CORPORATION AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2014, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE CORPORATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2011. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 373261 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 94482 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 3036 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 74296 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 74296 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 94482 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | WESTMINSTER GARDENS II DELEGATED CONTROL OVER MANAGEMENT DUTIES TO NATIONAL CHURCH RESIDENCES. THE DUTIES OF NATIONAL CHURCH RESIDENCES INCLUDE PLANNING AND EXECUTING THE FINANCIAL OPERATIONS AND SUPERVISING THE EXEMPT OPERATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PRESBYTERY OF SOUTH LOUISIANA, A TAX-EXEMPT ORGANIZATION, IS A MEMBER OF THIS ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PRESBYTERY OF SOUTH LOUISIANA, A TAX-EXEMPT ORGANIZATION, HAS THE RIGHT TO ELECT OR APPOINT ONE OR MORE MEMBERS OF THE ORGANIZATION'S GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PRESBYTERY OF SOUTH LOUISIANA, A TAX-EXEMPT ORGANIZATION, HAS THE RIGHT TO APPROVE OR RATIFY DECISIONS OF THE ORGANIZATION'S GOVERNING BODY, SUCH AS APPROVAL OF THE GOVERNING BODY'S ELECTION OR REMOVAL OF MEMBERS OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE 990 RETURN IS REVIEWED BY THE PRESIDENT BEFORE IT IS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE MANAGEMENT COMPANY, NATIONAL CHURCH RESIDENCES, ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE ORGANIZATION CHANGES OUT SOME MEMBERS OF THE BOARD EVERY YEAR. AT THAT TIME, THE BOARD REVIEWS ANY NEW MEMBER AND THEIR ASSOCIATION TO THE HOUSING FACILITY AND ITS INNER WORKINGS. THE BOARD MAKES CERTAIN THAT THERE IS NO CONFLICT OF INTEREST BEFORE NOMINATING ANY NEW BOARD MEMBER. THIS POLICY IS NOT A WRITTEN POLICY. HOWEVER, THE ORGANIZATION IS IN PROGRESS OF ADOPTING A WRITTEN CONFLICT OF INTEREST POLICY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | THERE WAS NOT A WRITTEN WHISTLEBLOWER POLICY. HOWEVER, THE ORGANIZATION IS IN THE PROCESS OF ADOPTING THIS POLICY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | THERE WAS NOT A WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY. HOWEVER, THE ORGANIZATION IS IN THE PROCESS OF ADOPTING THIS POLICY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | THERE ARE NO PAID EMPLOYEES OF WESTMINSTER GARDENS II, INC. THE BOARD OF DIRECTORS WORKS ON STRICTLY A VOLUNTEER BASIS. ALL PAID EMPLOYEES THAT WORK AT THIS FACILITY ARE HIRED BY THE MANAGEMENT COMPANY, NATIONAL CHURCH RESIDENCES. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 2C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, LINE 12 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $433,717
- Liabilities
- $595,445
- Net assets
- -$161,728
- Revenue
- $74,296
- Expenses
- $94,482
- Net income
- -$20,186