Civic Intelligence

Westminster Towers II Inc

990 • Fiscal year 2013 • EIN 72-1454255

Jan 01, 2013 to Dec 31, 2013 • Filed on Sep 25, 2014

2301 Idaho Ave70062-5770

(614) 451-2151

Siviq Scores

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

Liabilities / Assets

96th percentile

1.34x

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

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

99th percentile

16.85x

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

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

6th percentile

-49%

Higher net margin than 6% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

38th percentile

$0

Higher top officer pay than 38% of similar nonprofits.

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

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

25th percentile

-3.4%

Faster asset growth than 25% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$4,142,335

Down $146,791 (-3.4%) from 2012

Net Assets

Down

-$1,422,094

Down $160,551 (-13%) from 2012

Liabilities

Up

$5,564,429

Up $13,760 (+0.2%) from 2012

Revenue

$330,312

No earlier filing loaded for comparison.

Expenses

Up

$490,863

Up $45,083 (+10%) from 2012

Net Income

-$160,551

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0M-$4.0MAssets 2010: $4,586,124Liabilities 2010: $5,394,378Net Assets 2010: -$808,2542010Assets 2011: $4,407,199Liabilities 2011: $5,342,463Net Assets 2011: -$935,2642011Assets 2012: $4,289,126Liabilities 2012: $5,550,669Net Assets 2012: -$1,261,5432012Assets 2013: $4,142,335Liabilities 2013: $5,564,429Net Assets 2013: -$1,422,0942013Assets 2014: $3,916,297Liabilities 2014: $5,515,806Net Assets 2014: -$1,599,5092014Assets 2015: $3,709,053Liabilities 2015: $5,435,815Net Assets 2015: -$1,726,7622015Assets 2016: $3,576,196Liabilities 2016: $5,437,082Net Assets 2016: -$1,860,8862016Assets 2017: $3,406,795Liabilities 2017: $5,484,340Net Assets 2017: -$2,077,5452017Assets 2018: $3,423,814Liabilities 2018: $5,414,614Net Assets 2018: -$1,990,8002018Assets 2019: $3,382,427Liabilities 2019: $5,406,028Net Assets 2019: -$2,023,6012019Assets 2020: $3,376,001Liabilities 2020: $5,394,734Net Assets 2020: -$2,018,7332020Assets 2021: $3,628,298Liabilities 2021: $5,761,803Net Assets 2021: -$2,133,5052021Assets 2022: $3,262,918Liabilities 2022: $5,370,883Net Assets 2022: -$2,107,9652022Assets 2023: $3,213,919Liabilities 2023: $5,394,686Net Assets 2023: -$2,180,7672023Assets 2024: $3,253,552Liabilities 2024: $5,372,698Net Assets 2024: -$2,119,1462024

Highlighted filing

2013

Assets$4,142,335
Liabilities$5,564,429
Net Assets-$1,422,094

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $464,0842010Expenses 2011: $458,1832011Expenses 2012: $445,7802012Revenue 2013: $330,312Expenses 2013: $490,863Net Income 2013: -$160,5512013Revenue 2014: $348,863Expenses 2014: $526,278Net Income 2014: -$177,4152014Revenue 2015: $406,683Expenses 2015: $533,936Net Income 2015: -$127,2532015Revenue 2016: $413,920Expenses 2016: $548,044Net Income 2016: -$134,1242016Revenue 2017: $413,570Expenses 2017: $630,229Net Income 2017: -$216,6592017Revenue 2018: $660,089Expenses 2018: $573,344Net Income 2018: $86,7452018Revenue 2019: $602,834Expenses 2019: $635,635Net Income 2019: -$32,8012019Revenue 2020: $605,236Expenses 2020: $600,368Net Income 2020: $4,8682020Revenue 2021: $599,363Expenses 2021: $714,135Net Income 2021: -$114,7722021Revenue 2022: $690,689Expenses 2022: $665,149Net Income 2022: $25,5402022Revenue 2023: $704,691Expenses 2023: $777,493Net Income 2023: -$72,8022023Revenue 2024: $881,599Expenses 2024: $819,978Net Income 2024: $61,6212024

Highlighted filing

2013

Revenue$330,312
Expenses$490,863
Net Income-$160,551
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Sep 25, 2014
Return Version
2013v3.0
Gross Receipts
$330,850
Mission and Program Overview

Mission

It is the mission of westminster towers 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$3,836,895$3,690,241▼ $146,654
Savings and Temporary Cash Investments$416,477$421,454▲ $4,977
Prepaid Expenses and Deferred Charges$5,536$7,884▲ $2,348
Accounts Receivable$187$0▼ $187
Cash and Non-Interest-Bearing Accounts$7,264$40▼ $7,224
Total Assets$4,289,126$4,142,335▼ $146,791
Other Assets Total$22,767$22,716▼ $51
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,509,072$5,509,771▲ $699
Accounts Payable and Accrued Expenses$20,211$32,704▲ $12,493
Other Liabilities$21,135$21,643▲ $508
Deferred Revenue$251$311▲ $60
Total Liabilities$5,550,669$5,564,429▲ $13,760
Net Assets / Fund Balance
Unrestricted Net Assets$-1,261,543$-1,422,094▼ $160,551
Total Net Assets Fund Balance$-1,261,543$-1,422,094▼ $160,551
Total Liabilities and Net Assets / Fund Balance$4,289,126$4,142,335▼ $146,791

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,468,975$1,634,936$5,103,911
Land$190,000-$190,000
Other Land Buildings$26,718$32,793$59,511
Equipment$4,548$3,972$8,520
Compensation and Service Providers

Board Members and Trustees

NameTitle
William Blair SundquistDirector/president
William HazenDirector/vice President
Chuck PrewittDirector
Clair BrooksDirector
Ford DiethDirector
Frances RodgersDirector
Jennifer VaughnDirector
Thomas PaineDirector/sec/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$34,418
Program Service Revenue
$293,617
Investment Income
$1,226
Other Revenue
$1,051
Change in Net Assets
$-160,551

Audited Revenue Reconciliation

Revenue per Audited Statements
$330,850
Revenue Not Reported on Financial Statements
$-538
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-538
Total Revenue per Audited Statements
$330,850
Total Revenue per Form 990
$330,312
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$490,863
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$146,116--$146,116
Occupancy$131,727--$131,727
Fees for Services Management-$36,005-$36,005
Fees for Services Other$30,620--$30,620
Office Expenses$26,291--$26,291
Fees for Services Accounting-$18,124-$18,124
Fees for Services Legal-$6,980-$6,980
Conferences and Meetings$1,917--$1,917
Advertising$916--$916
Interest$699--$699
Travel$121--$121
Insurance$94--$94
Other Expenses$44--$44
Total Functional Expenses$429,754$61,109$0$490,863

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$491,401
Expenses per Audited Statements$490,863
Total Expenses per Form 990$490,863
Expenses Not Reported on Form 990$538
Expenses Not Reported on Financial Statements$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
Deposits$21,643
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 towers ii, inc. 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 form 990 is reviewed by the president before it is filed.

Form 990, Part VI, Section C, Line 19

The governing documents and the financial statements 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 process 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 towers 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

EIN
72-1454255
Phone
6144512151

Signing Officer

Name
Stephanie Pittman
Title
President
Phone
6144512151
Signed
2014-09-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Blair Sundquist
Formed
1964
Legal Domicile
La
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
30

Preparer

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, 2013, 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 2010.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Loss on disposal of fixed assets -538.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Loss on disposal of fixed assets 538.

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IRS990/OtherExpensesGrp/Desc0CONTRACT SERVICES
IRS990/OtherExpensesGrp/Desc1BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/ProgramServicesAmt091209
IRS990/OtherExpensesGrp/ProgramServicesAmt144
IRS990/OtherExpensesGrp/TotalAmt091209
IRS990/OtherExpensesGrp/TotalAmt144
IRS990/OtherLiabilitiesGrp/BOYAmt021135
IRS990/OtherLiabilitiesGrp/EOYAmt021643
IRS990/OtherRevenueMiscGrp/BusinessCd0531110
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01051
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01051
IRS990/OtherRevenueTotalAmt01051
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05536
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07884
IRS990/PrincipalOfficerNm0WILLIAM BLAIR SUNDQUIST
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/Desc0RENTS-NET
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0293617
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0293617
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt038863
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-5453
IRS990/PYOtherExpensesAmt0445780
IRS990/PYOtherRevenueAmt01733
IRS990/PYProgramServiceRevenueAmt0290563
IRS990/PYRevenuesLessExpensesAmt0-120074
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0445780
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0325706
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-160551
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0294668
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0416477
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0421454
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt034418
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt038863
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt044872
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt031926
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt031629
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0181708
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01764
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt02120
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02525
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt03853
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt04769
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt015031
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0294668
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0292296
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0283778
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0296088
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0293532
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01460362
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01764
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt02120
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02525
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt03853
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt04769
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt015031
IRS990ScheduleA/InvestmentIncomeCYPct00.00910
IRS990ScheduleA/InvestmentIncomePYPct00.01320
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99090
IRS990ScheduleA/PublicSupportPY509Pct00.98680
IRS990ScheduleA/PublicSupportTotal509Amt01642070
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0329086
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0331159
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0328650
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0328014
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0325161
IRS990ScheduleA/Total509Grp/TotalAmt01642070
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0330850
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0333279
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0331175
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0331867
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0329930
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01657101
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/BookValueAmt03468975
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01634936
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05103911
IRS990ScheduleD/EquipmentGrp/BookValueAmt04548
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03972
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08520
IRS990ScheduleD/ExpensesNotReportedAmt0538
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0490863
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0190000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0190000
IRS990ScheduleD/OtherExpensesIncludedAmt0538
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt026718
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt032793
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt059511
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt021643
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-538
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-538
IRS990ScheduleD/RevenueSubtotalAmt0330850
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING 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, 2013, 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 2010.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1LOSS ON DISPOSAL OF FIXED ASSETS -538.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2LOSS ON DISPOSAL OF FIXED ASSETS 538.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03690241
IRS990ScheduleD/TotalExpensesPerForm990Amt0490863
IRS990ScheduleD/TotalLiabilityAmt021643
IRS990ScheduleD/TotalRevenuePerForm990Amt0330312
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0330850
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0491401
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WESTMINSTER TOWERS II, INC. 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/ExplanationTxt1PRESBYTERY OF SOUTH LOUISIANA, A TAX-EXEMPT ORGANIZATION, IS A MEMBER OF THIS ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRESBYTERY 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/ExplanationTxt3PRESBYTERY 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/ExplanationTxt4THE FORM 990 IS REVIEWED BY THE PRESIDENT BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING DOCUMENTS AND THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE MANAGEMENT COMPANY, NATIONAL CHURCH RESIDENCES, ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE 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 PROCESS OF ADOPTING A WRITTEN CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THERE WAS NOT A WRITTEN WHISTLEBLOWER POLICY. HOWEVER, THE ORGANIZATION IS IN THE PROCESS OF ADOPTING THIS POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THERE WAS NOT A WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY. HOWEVER, THE ORGANIZATION IS IN THE PROCESS OF ADOPTING THIS POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10THERE ARE NO PAID EMPLOYEES OF WESTMINSTER TOWERS 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/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 2C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART VI, LINE 13
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART VI, LINE 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PART VI, LINE 15
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd11
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd21
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd31
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd41
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd51
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd61
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd71
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd81
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd91
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd101
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd111
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.25$5.37$2.12$0.88$0.82$0.06
2023Detailed filing. Detailed filing data is available for this year.$3.21$5.39$2.18$0.70$0.78$0.07
2022Detailed filing. Detailed filing data is available for this year.$3.26$5.37$2.11$0.69$0.67$0.03
2021Detailed filing. Detailed filing data is available for this year.$3.63$5.76$2.13$0.60$0.71$0.11
2020Detailed filing. Detailed filing data is available for this year.$3.38$5.39$2.02$0.61$0.60$0.00
2019Summary only. Only limited summary data is available for this year.$3.38$5.41$2.02$0.60$0.64$0.03
2018Detailed filing. Detailed filing data is available for this year.$3.42$5.41$1.99$0.66$0.57$0.09
2017Detailed filing. Detailed filing data is available for this year.$3.41$5.48$2.08$0.41$0.63$0.22
2016Detailed filing. Detailed filing data is available for this year.$3.58$5.44$1.86$0.41$0.55$0.13
2015Detailed filing. Detailed filing data is available for this year.$3.71$5.44$1.73$0.41$0.53$0.13
2014Detailed filing. Detailed filing data is available for this year.$3.92$5.52$1.60$0.35$0.53$0.18
2013Detailed filing. Detailed filing data is available for this year.$4.14$5.56$1.42$0.33$0.49$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.29$5.55$1.26$0.45
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.41$5.34$0.94$0.46
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.59$5.39$0.81$0.46