Civic Intelligence

Westminster Gardens II Inc

990 • Fiscal year 2015 • EIN 72-1183708

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 08, 2016

501 Edwin Neill WayHammond, LA 70403

(614) 451-2151

Siviq Scores

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

Liabilities / Assets

96th percentile

1.46x

Higher debt load relative to assets than 96% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

99th percentile

7.51x

Higher debt load relative to revenue than 99% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

12th percentile

-30%

Higher net margin than 12% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

32nd percentile

-7.5%

Faster asset growth than 32% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

56th percentile

5.2%

Faster revenue growth than 56% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$400,991

Down $32,726 (-7.5%) from 2014

Net Assets

Down

-$185,502

Down $23,774 (-15%) from 2014

Liabilities

Down

$586,493

Down $8,952 (-1.5%) from 2014

Revenue

Up

$78,141

Up $3,845 (+5.2%) from 2014

Expenses

Up

$101,915

Up $7,433 (+7.9%) from 2014

Net Income

Down

-$23,774

Down $3,588 (-18%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2010: $532,639Liabilities 2010: $571,376Net Assets 2010: -$38,7372010Assets 2011: $513,468Liabilities 2011: $571,000Net Assets 2011: -$57,5322011Assets 2012: $489,605Liabilities 2012: $608,595Net Assets 2012: -$118,9902012Assets 2013: $461,703Liabilities 2013: $603,245Net Assets 2013: -$141,5422013Assets 2014: $433,717Liabilities 2014: $595,445Net Assets 2014: -$161,7282014Assets 2015: $400,991Liabilities 2015: $586,493Net Assets 2015: -$185,5022015Assets 2016: $370,235Liabilities 2016: $576,070Net Assets 2016: -$205,8352016Assets 2017: $348,421Liabilities 2017: $577,213Net Assets 2017: -$228,7922017Assets 2018: $327,527Liabilities 2018: $584,457Net Assets 2018: -$256,9302018Assets 2019: $305,156Liabilities 2019: $578,044Net Assets 2019: -$272,8882019Assets 2020: $304,731Liabilities 2020: $589,321Net Assets 2020: -$284,5902020Assets 2021: $304,171Liabilities 2021: $586,018Net Assets 2021: -$281,8472021Assets 2022: $290,639Liabilities 2022: $591,233Net Assets 2022: -$300,5942022Assets 2023: $279,968Liabilities 2023: $583,289Net Assets 2023: -$303,3212023Assets 2024: $287,397Liabilities 2024: $585,978Net Assets 2024: -$298,5812024

Highlighted filing

2015

Assets$400,991
Liabilities$586,493
Net Assets-$185,502

Operations Trend

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

$150K$100K$50K$0-$50KExpenses 2010: $89,5812010Revenue 2011: $64,744Expenses 2011: $83,533Net Income 2011: -$18,7892011Revenue 2012: $69,750Expenses 2012: $91,485Net Income 2012: -$21,7352012Revenue 2013: $75,553Expenses 2013: $98,106Net Income 2013: -$22,5532013Revenue 2014: $74,296Expenses 2014: $94,482Net Income 2014: -$20,1862014Revenue 2015: $78,141Expenses 2015: $101,915Net Income 2015: -$23,7742015Revenue 2016: $74,421Expenses 2016: $94,754Net Income 2016: -$20,3332016Revenue 2017: $64,497Expenses 2017: $97,442Net Income 2017: -$32,9452017Revenue 2018: $76,573Expenses 2018: $104,711Net Income 2018: -$28,1382018Revenue 2019: $88,578Expenses 2019: $104,536Net Income 2019: -$15,9582019Revenue 2020: $87,879Expenses 2020: $99,581Net Income 2020: -$11,7022020Revenue 2021: $95,004Expenses 2021: $92,261Net Income 2021: $2,7432021Revenue 2022: $95,916Expenses 2022: $114,663Net Income 2022: -$18,7472022Revenue 2023: $123,379Expenses 2023: $126,106Net Income 2023: -$2,7272023Revenue 2024: $128,067Expenses 2024: $123,327Net Income 2024: $4,7402024

Highlighted filing

2015

Revenue$78,141
Expenses$101,915
Net Income-$23,774
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 8, 2016
Return Version
2015v2.1
Gross Receipts
$78,141
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
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$373,261$347,436▼ $25,825
Savings and Temporary Cash Investments$48,831$45,551▼ $3,280
Cash and Non-Interest-Bearing Accounts$5,995$1,762▼ $4,233
Prepaid Expenses and Deferred Charges$1,097$1,236▲ $139
Accounts Receivable$0$202▲ $202
Total Assets$433,717$400,991▼ $32,726
Other Assets Total$4,533$4,804▲ $271
Liabilities
Mortgage Notes Payable Secured by Investment Property$565,700$565,700→ $0
Other Liabilities$3,036$12,939▲ $9,903
Accounts Payable and Accrued Expenses$26,709$7,849▼ $18,860
Deferred Revenue$0$5▲ $5
Total Liabilities$595,445$586,493▼ $8,952
Net Assets / Fund Balance
Unrestricted Net Assets$-161,728$-185,502▼ $23,774
Total Net Assets Fund Balance$-161,728$-185,502▼ $23,774
Total Liabilities and Net Assets / Fund Balance$433,717$400,991▼ $32,726

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$315,710$337,468$653,178
Land$26,490-$26,490
Other Land Buildings$3,183$9,777$12,960
Equipment$2,053$3,940$5,993
Compensation and Service Providers

Board Members and Trustees

NameTitle
John DardisDirector/president
Adele BornkesselDirector
Anna ArceneauxDirector
Anne MagnesumDirector
Chris LevyDirector
Don ThursbyDirector
James KingDirector
Janet BornkesselDirector
Jessica LlewellynDirector
Julius S MegyesiDirector
Louis BartusDirector
Nina RossDirector
Rachel KogerDirector
Ralph ShawDirector/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$29,884
Program Service Revenue
$46,831
Investment Income
$117
Other Revenue
$1,309
Change in Net Assets
$-23,774

Audited Revenue Reconciliation

Revenue per Audited Statements
$78,141
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$78,141
Total Revenue per Form 990
$78,141
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$101,915
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$25,825--$25,825
Office Expenses$13,517--$13,517
Occupancy$12,885--$12,885
Fees for Services Other$9,342--$9,342
Fees for Services Accounting-$7,813-$7,813
Fees for Services Management-$6,145-$6,145
Conferences and Meetings$522--$522
Advertising$274--$274
Travel$76--$76
Insurance$45--$45
Other Expenses$43--$43
Total Functional Expenses$87,957$13,958$0$101,915

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$101,915
Total Expenses per Audited Statements$101,915
Total Expenses per Form 990$101,915
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 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
Residual Receipts$9,615
Deposits$3,324
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 2

Janet bornkessel and adele bornkessel have a family relationship.

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

Presbyterian chrurch u.s.a., a church, is the sole member of this organization. Presbyterian church u.s.a. Has granted control of this entity to presbytery of south louisiana, a tax exempt organization.

Form 990, Part VI, Section A, line 7A

Presbytery of south louisiana, a tax-exempt organization, through the rights granted by presbyterian church u.s.a., a church, 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, through the rights granted by presbyterian church u.s.a., a church, 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
John Dardis
Title
President
Phone
6144512151
Signed
2016-07-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Dardis
Formed
1991
Legal Domicile
La
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
14

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.

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IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt045
IRS990/InsuranceGrp/TotalAmt045
IRS990/InvestmentIncomeGrp/ExclusionAmt0117
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0117
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0351185
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0373261
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0347436
IRS990/LandBldgEquipCostOrOtherBssAmt0698621
IRS990/LegalDomicileStateCd0LA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0IT 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/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0565700
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0565700
IRS990/NetAssetsOrFundBalancesBOYAmt0-161728
IRS990/NetAssetsOrFundBalancesEOYAmt0-185502
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt012885
IRS990/OccupancyGrp/TotalAmt012885
IRS990/OfficeExpensesGrp/ProgramServicesAmt013517
IRS990/OfficeExpensesGrp/TotalAmt013517
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04533
IRS990/OtherAssetsTotalGrp/EOYAmt04804
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CONTRACT SERVICES
IRS990/OtherExpensesGrp/Desc1BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/Desc2RESIDUAL RECEIPTS
IRS990/OtherExpensesGrp/ProgramServicesAmt025104
IRS990/OtherExpensesGrp/ProgramServicesAmt1324
IRS990/OtherExpensesGrp/ProgramServicesAmt243
IRS990/OtherExpensesGrp/TotalAmt025104
IRS990/OtherExpensesGrp/TotalAmt1324
IRS990/OtherExpensesGrp/TotalAmt243
IRS990/OtherLiabilitiesGrp/BOYAmt03036
IRS990/OtherLiabilitiesGrp/EOYAmt012939
IRS990/OtherRevenueMiscGrp/BusinessCd0531110
IRS990/OtherRevenueMiscGrp/BusinessCd1531110
IRS990/OtherRevenueMiscGrp/Desc0DAMAGE & CLEANING FEES
IRS990/OtherRevenueMiscGrp/Desc1LAUNDRY & VENDING
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0815
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1494
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0815
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1494
IRS990/OtherRevenueTotalAmt01309
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01097
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01236
IRS990/PrincipalOfficerNm0JOHN DARDIS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/Desc0RENTS-NET
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt046831
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt046831
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt030787
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0125
IRS990/PYOtherExpensesAmt094482
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt043384
IRS990/PYRevenuesLessExpensesAmt0-20186
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt094482
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt074296
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-23774
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt048140
IRS990/SavingsAndTempCashInvstGrp/BOYAmt048831
IRS990/SavingsAndTempCashInvstGrp/EOYAmt045551
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt029884
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt030787
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt029831
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt031387
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt033639
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0155528
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0117
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0125
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0126
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt093
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0178
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0639
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt048140
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt043384
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt045596
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt038270
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt031600
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0206990
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0117
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0125
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0126
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt093
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0178
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0639
IRS990ScheduleA/InvestmentIncomeCYPct00.00180
IRS990ScheduleA/InvestmentIncomePYPct00.00230
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99820
IRS990ScheduleA/PublicSupportPY509Pct00.99770
IRS990ScheduleA/PublicSupportTotal509Amt0362518
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt078024
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt074171
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt075427
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt069657
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt065239
IRS990ScheduleA/Total509Grp/TotalAmt0362518
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt078141
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt074296
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt075553
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt069750
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt065417
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0363157
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0315710
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0337468
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0653178
IRS990ScheduleD/EquipmentGrp/BookValueAmt02053
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03940
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05993
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0101915
IRS990ScheduleD/LandGrp/BookValueAmt026490
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt026490
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03183
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09777
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt012960
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03324
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt19615
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1RESIDUAL RECEIPTS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt078141
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0347436
IRS990ScheduleD/TotalExpensesPerForm990Amt0101915
IRS990ScheduleD/TotalLiabilityAmt012939
IRS990ScheduleD/TotalRevenuePerForm990Amt078141
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt078141
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0101915
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JANET BORNKESSEL AND ADELE BORNKESSEL HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WESTMINSTER 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/ExplanationTxt2PRESBYTERIAN CHRURCH U.S.A., A CHURCH, IS THE SOLE MEMBER OF THIS ORGANIZATION. PRESBYTERIAN CHURCH U.S.A. HAS GRANTED CONTROL OF THIS ENTITY TO PRESBYTERY OF SOUTH LOUISIANA, A TAX EXEMPT ORGANIZATION.

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.87$5.86$2.99$1.28$1.23$0.05
2023Detailed filing. Detailed filing data is available for this year.$2.80$5.83$3.03$1.23$1.26$0.03
2022Detailed filing. Detailed filing data is available for this year.$2.91$5.91$3.01$0.96$1.15$0.19
2021Detailed filing. Detailed filing data is available for this year.$3.04$5.86$2.82$0.95$0.92$0.03
2020Detailed filing. Detailed filing data is available for this year.$3.05$5.89$2.85$0.88$1.00$0.12
2019Detailed filing. Detailed filing data is available for this year.$3.05$5.78$2.73$0.89$1.05$0.16
2018Detailed filing. Detailed filing data is available for this year.$3.28$5.84$2.57$0.77$1.05$0.28
2017Detailed filing. Detailed filing data is available for this year.$3.48$5.77$2.29$0.64$0.97$0.33
2016Detailed filing. Detailed filing data is available for this year.$3.70$5.76$2.06$0.74$0.95$0.20
2015Detailed filing. Detailed filing data is available for this year.$4.01$5.86$1.86$0.78$1.02$0.24
2014Detailed filing. Detailed filing data is available for this year.$4.34$5.95$1.62$0.74$0.94$0.20
2013Detailed filing. Detailed filing data is available for this year.$4.62$6.03$1.42$0.76$0.98$0.23
2012Summary only. Only limited summary data is available for this year.$4.90$6.09$1.19$0.70$0.91$0.22
2011Summary only. Only limited summary data is available for this year.$5.13$5.71$0.58$0.65$0.84$0.19
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.33$5.71$0.39$0.90