Civic Intelligence

Paramount Community Living and Rehab Inc

EIN 83-4703245 • 501(c)3 • Newton, KS

Profile

TO PROVIDE A retirement community consisting of a skilled nursing facility; an assisted living facility and 69 independent living units FOR THE ELDERLY.

200 SW 14th StreetNewton, KS 67114

n/A

Siviq Scores

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

Liabilities / Assets

87th percentile

0.77x

Higher debt load relative to assets than 87% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.58x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

48th percentile

3.5%

Higher net margin than 48% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

33rd percentile

$140,000

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

29th percentile

-1.3%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

45th percentile

5.0%

Faster revenue growth than 45% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$9,990,939

Down $130,299 (-1.3%) from 2023

Liabilities

Down

$7,742,123

Down $592,853 (-7.1%) from 2023

Net Assets

Up

$2,248,816

Up $462,554 (+26%) from 2023

Operations
Liabilities / Revenue72nd percentileNet Margin48th percentile

Revenue

Up

$13,290,916

Up $630,804 (+5.0%) from 2023

Expenses

Up

$12,828,362

Up $446,926 (+3.6%) from 2023

Net Income

Up

$462,554

Up $183,878 (+66%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth29th percentile

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

$15M$10M$5.0M$0Assets 2021: $2,665,986Liabilities 2021: $1,161,777Net Assets 2021: $1,504,2092021Assets 2022: $9,211,796Liabilities 2022: $7,704,210Net Assets 2022: $1,507,5862022Assets 2023: $10,121,238Liabilities 2023: $8,334,976Net Assets 2023: $1,786,2622023Assets 2024: $9,990,939Liabilities 2024: $7,742,123Net Assets 2024: $2,248,8162024

Highlighted filing

2024

Assets$9,990,939
Liabilities$7,742,123
Net Assets$2,248,816
Open 2024 Filing

Operations Trend

Revenue Growth45th percentile

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

$15M$10M$5.0M$0Revenue 2021: $11,089,315Expenses 2021: $9,585,106Net Income 2021: $1,504,2092021Revenue 2022: $11,670,172Expenses 2022: $11,666,795Net Income 2022: $3,3772022Revenue 2023: $12,660,112Expenses 2023: $12,381,436Net Income 2023: $278,6762023Revenue 2024: $13,290,916Expenses 2024: $12,828,362Net Income 2024: $462,5542024

Highlighted filing

2024

Revenue$13,290,916
Expenses$12,828,362
Net Income$462,554
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$9,990,939
Liabilities
$7,742,123
Net assets
$2,248,816
Revenue
$13,290,916
Expenses
$12,828,362
Net income
$462,554
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.99$7.74$2.25$13.3$12.8$0.46
2023Detailed filing. Detailed filing data is available for this year.$10.1$8.33$1.79$12.7$12.4$0.28
2022Detailed filing. Detailed filing data is available for this year.$9.21$7.70$1.51$11.7$11.7$0.00
2021Detailed filing. Detailed filing data is available for this year.$2.67$1.16$1.50$11.1$9.59$1.50
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$13,290,916
Mission and Program Overview

Mission

TO PROVIDE A retirement community consisting of a skilled nursing facility; an assisted living facility and 69 independent living units FOR THE ELDERLY.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,786,262$2,248,816▲ $462,554
Accounts Receivable$1,610,207$1,657,535▲ $47,328
Land, Buildings, and Equipment, Net$730,839$836,433▲ $105,594
Prepaid Expenses and Deferred Charges$93,687$229,687▲ $136,000
Cash and Non-Interest-Bearing Accounts$122,903$87,271▼ $35,632
Intangible Assets$75,118$65,072▼ $10,046
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Total Assets$10,121,238$9,990,939▼ $130,299
Other Assets Total$7,488,484$7,114,941▼ $373,543
Liabilities
Other Liabilities$6,684,395$6,466,160▼ $218,235
Accounts Payable and Accrued Expenses$1,650,581$1,275,963▼ $374,618
Total Liabilities$8,334,976$7,742,123▼ $592,853
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,786,262$2,248,816▲ $462,554
Total Liabilities and Net Assets / Fund Balance$10,121,238$9,990,939▼ $130,299

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$766,928$131,286$898,214
Other Land Buildings$69,505$62,368$131,873
Other Assets Org$3,668--
Compensation and Service Providers
Top Officer Pay33rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jacob WaldenFormer DirectorFT$140,000$140,000
Yisroel ChafetzDirectorFT$133,000$133,000
Efram LahaskyDirectorFT$127,000$127,000
Grechen L SappAdministratorFT$102,773$102,773

Board Members and Trustees

NameTitle
Mark SroczynskiDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Emerald Healthcare LLCHealthcare Management945 N CENTRAL AVENUE, Woodmere, NY 11598$743,453
Cascade Health ServicesHealthcare Staffing101 NW Barry Road, Kansas City, MO 64155$129,361
Revenue and Support

Revenue Composition

Contributions and Grants
$950
Program Service Revenue
$13,289,966
Investment Income
$0
Other Revenue
$0
All Other Contributions
$950
Change in Net Assets
$462,554

Audited Revenue Reconciliation

Revenue per Audited Statements
$13,290,916
Total Revenue per Audited Statements
$13,290,916
Total Revenue per Form 990
$13,290,916
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,352,409
Other Expenses$4,475,953
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,024,493--$7,024,493
Payroll Taxes$1,067,916--$1,067,916
Payments to Affiliates$756,962--$756,962
All Other Expenses$666,035--$666,035
Other Expenses$368,387--$368,387
Insurance$349,761--$349,761
Current Officers, Directors, Trustees, and Key Employees$260,000--$260,000
Depreciation Depletion$119,309--$119,309
Office Expenses$113,747--$113,747
Fees for Services Accounting$25,000--$25,000
Advertising$23,609--$23,609
Travel$8,969--$8,969
Fees for Services Legal$2,679--$2,679
Total Functional Expenses$12,828,362$0$0$12,828,362

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$12,828,362
Total Expenses per Audited Statements$12,828,362
Total Expenses per Form 990$12,828,362
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Board MemberHealthcare ManagmentNo$743,453

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Leases Payable$6,455,519
Resident Funds Payable$10,641
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“A copy of the form 990 is circulated to the entire board and reviewed by management prior to filing.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST”

Form 990, Part VII, Section A Explanation of Board Member Removal

“Jacob Walden served on the Board of Directors of the organization during the 2024 tax year. On December 5, 2024, the board voted to remove him from the board in accordance with the organization's bylaws. The removal was conducted through a properly noticed meeting and majority vote of the board, as required under the bylaws. This change has been reflected in the organization's governance records.”

Filing and Contact Details

Filer

Filer Name
Paramount Community Living and Rehab Inc
EIN
83-4703245
Phone
5165049797
Address
200 SW 14th Street, Newton, KS 67114

Signing Officer

Name
Yisroel Chafetz
Title
Director
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Yisroel Chafetz
Formed
2020
Legal Domicile
Ks
Voting Board Members
3
Independent Board Members
3
Employees
354

Preparer

Firm
Saul N Friedman & Company
Address
1333 60th Street, Brooklyn, NY 11219
Preparer
Yehuda Szanzer CPA
Phone
7182321111
Raw XML AppendixShowing 400 of 433 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01650581
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01275963
IRS990/AccountsReceivableGrp/BOYAmt01610207
IRS990/AccountsReceivableGrp/EOYAmt01657535
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE A retirement community consisting of a skilled nursing facility; an assisted living facility and 69 independent living units FOR THE ELDERLY.
IRS990/AdvertisingGrp/ProgramServicesAmt023609
IRS990/AdvertisingGrp/TotalAmt023609
IRS990/AllOtherContributionsAmt0950
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0666035
IRS990/AllOtherExpensesGrp/TotalAmt0666035
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0BRIAN GOPIN
IRS990/BooksInCareOfDetail/PhoneNum05165049797
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0945 N CENTRAL AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0WOODMERE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd011598
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0122903
IRS990/CashNonInterestBearingGrp/EOYAmt087271
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt02
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0260000
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0260000
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0743453
IRS990/ContractorCompensationGrp/CompensationAmt1129361
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0945 N CENTRAL AVENUE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt1101 NW Barry Road
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0WOODMERE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1Kansas City
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0NY
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1MO
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd011598
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd164155
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0Emerald Healthcare LLC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1Cascade Health Services
IRS990/ContractorCompensationGrp/ServicesDesc0HEALTHCARE MANAGEMENT
IRS990/ContractorCompensationGrp/ServicesDesc1HEALTHCARE STAFFING
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0950
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt04475953
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt013289966
IRS990/CYRevenuesLessExpensesAmt0462554
IRS990/CYSalariesCompEmpBnftPaidAmt08352409
IRS990/CYTotalExpensesAmt012828362
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt013290916
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0119309
IRS990/DepreciationDepletionGrp/TotalAmt0119309
IRS990/Desc0PROVIDE SKILLED NURSING CARE AND ASSISTED LIVING FOR THE ELDERLY AS WELL AS INDEPENDENT LIVING UNITS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt0354
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt012828362
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt025000
IRS990/FeesForServicesAccountingGrp/TotalAmt025000
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt02679
IRS990/FeesForServicesLegalGrp/TotalAmt02679
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt340.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt440.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0Jacob Walden
IRS990/Form990PartVIISectionAGrp/PersonNm1Yisroel Chafetz
IRS990/Form990PartVIISectionAGrp/PersonNm2Efram Lahasky
IRS990/Form990PartVIISectionAGrp/PersonNm3GRECHEN L SAPP
IRS990/Form990PartVIISectionAGrp/PersonNm4Mark Sroczynski
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0140000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1133000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2127000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3102773
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0Former Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3ADMINISTRATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02020
IRS990/FormerOfcrEmployeesListedInd0true
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt013290916
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt04
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt0349761
IRS990/InsuranceGrp/TotalAmt0349761
IRS990/IntangibleAssetsGrp/BOYAmt075118
IRS990/IntangibleAssetsGrp/EOYAmt065072
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt028
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0193654
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0730839
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0836433
IRS990/LandBldgEquipCostOrOtherBssAmt01030087
IRS990/LegalDomicileStateCd0KS
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0TO PROVIDE A retirement community consisting of a skilled nursing facility; an assisted living facility and 69 independent living units FOR THE ELDERLY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01786262
IRS990/NetAssetsOrFundBalancesEOYAmt02248816
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt0113747
IRS990/OfficeExpensesGrp/TotalAmt0113747
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt07488484
IRS990/OtherAssetsTotalGrp/EOYAmt07114941
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Purchased services
IRS990/OtherExpensesGrp/Desc1Dietary
IRS990/OtherExpensesGrp/Desc2Provision for bad debt
IRS990/OtherExpensesGrp/Desc3Utilities
IRS990/OtherExpensesGrp/ProgramServicesAmt01247082
IRS990/OtherExpensesGrp/ProgramServicesAmt1418637
IRS990/OtherExpensesGrp/ProgramServicesAmt2375776
IRS990/OtherExpensesGrp/ProgramServicesAmt3368387
IRS990/OtherExpensesGrp/TotalAmt01247082
IRS990/OtherExpensesGrp/TotalAmt1418637
IRS990/OtherExpensesGrp/TotalAmt2375776
IRS990/OtherExpensesGrp/TotalAmt3368387
IRS990/OtherLiabilitiesGrp/BOYAmt06684395
IRS990/OtherLiabilitiesGrp/EOYAmt06466160
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt07024493
IRS990/OtherSalariesAndWagesGrp/TotalAmt07024493
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt0756962
IRS990/PaymentsToAffiliatesGrp/TotalAmt0756962
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt01067916
IRS990/PayrollTaxesGrp/TotalAmt01067916
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt093687
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0229687
IRS990/PrincipalOfficerNm0Yisroel Chafetz
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Resident service revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt013289966
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt013289966
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt07055
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt04214176
IRS990/PYProgramServiceRevenueAmt012653057
IRS990/PYRevenuesLessExpensesAmt0278676
IRS990/PYSalariesCompEmpBnftPaidAmt08167260
IRS990/PYTotalExpensesAmt012381436
IRS990/PYTotalRevenueAmt012660112
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0462554
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01786262
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02248816
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0950
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt07055
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01250
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01648730
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01657985
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt01657985
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0950
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt07055
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01250
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01648730
IRS990ScheduleA/Total509Grp/TotalAmt01657985
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0950
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt07055
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01250
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01648730
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01657985
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt012828362
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0766928
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0131286
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0898214
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0540025
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt17615
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2108114
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt36455519
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt43668
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM LANDLORD
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DUE FROM PREVIOUS OWNER
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2LOANS & EXCHANGES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3ROU-ASSETS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4SECURITY DEPOSIT
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt069505
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt062368
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0131873
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06455519
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt110641
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1RESIDENT FUNDS PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt013290916
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0836433
IRS990ScheduleD/TotalBookValueOtherAssetsAmt07114941
IRS990ScheduleD/TotalExpensesPerForm990Amt012828362
IRS990ScheduleD/TotalLiabilityAmt06466160
IRS990ScheduleD/TotalRevenuePerForm990Amt013290916
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt013290916
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt012828362
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0140000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Jacob Walden
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Former Director
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0140000
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0EMERALD HEALTHCARE LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0743453
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0HEALTHCARE MANAGMENT
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 IS CIRCULATED TO THE ENTIRE BOARD AND REVIEWED BY MANAGEMENT PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Jacob Walden served on the Board of Directors of the organization during the 2024 tax year. On December 5, 2024, the board voted to remove him from the board in accordance with the organization's bylaws. The removal was conducted through a properly noticed meeting and majority vote of the board, as required under the bylaws. This change has been reflected in the organization's governance records.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VII, Section A Explanation of Board Member Removal
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt010121238
IRS990/TotalAssetsEOYAmt09990939
IRS990/TotalAssetsGrp/BOYAmt010121238
IRS990/TotalAssetsGrp/EOYAmt09990939
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0950
IRS990/TotalEmployeeCnt0354
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt012828362
IRS990/TotalFunctionalExpensesGrp/TotalAmt012828362
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08334976
IRS990/TotalLiabilitiesEOYAmt07742123
IRS990/TotalLiabilitiesGrp/BOYAmt08334976
IRS990/TotalLiabilitiesGrp/EOYAmt07742123
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01786262
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02248816
IRS990/TotalProgramServiceExpensesAmt012828362
IRS990/TotalProgramServiceRevenueAmt013289966
IRS990/TotalReportableCompFromOrgAmt0502773
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt013289966
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt013290916
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt010121238
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt09990939
IRS990/TravelGrp/ProgramServicesAmt08969
IRS990/TravelGrp/TotalAmt08969
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0200 SW 14th Street
IRS990/USAddress/CityNm0Newton

Document Assets

No mirrored PDF or thumbnail assets are attached yet.