Civic Intelligence

Heather Village Christian Retirement Village

990 • Fiscal year 2017 • EIN 91-1387606

Oct 01, 2016 to Sep 30, 2017 • Filed on Nov 30, 2017

925 Heather CircleMount Vernon, WA 98273-9235

(360) 336-5863

Siviq Scores

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

Liabilities / Assets

97th percentile

1.65x

Higher debt load relative to assets than 97% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

97th percentile

9.23x

Higher debt load relative to revenue than 97% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

48th percentile

2.4%

Higher net margin than 48% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

55th percentile

4.8%

Faster asset growth than 55% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

79th percentile

28%

Faster revenue growth than 79% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Flat

$2,713,401

Flat from 2017

Net Assets

Flat

-$1,751,355

Flat from 2017

Liabilities

Flat

$4,464,756

Flat from 2017

Revenue

Flat

$483,667

Flat from 2017

Expenses

Flat

$471,845

Flat from 2017

Net Income

Flat

$11,822

Flat from 2017

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2011: $2,783,173Liabilities 2011: $4,365,617Net Assets 2011: -$1,582,4442011Assets 2012: $2,764,860Liabilities 2012: $4,459,749Net Assets 2012: -$1,694,8892012Assets 2013: $2,776,710Liabilities 2013: $4,390,080Net Assets 2013: -$1,613,3702013Assets 2014: $2,605,442Liabilities 2014: $4,098,137Net Assets 2014: -$1,492,6952014Assets 2015: $2,670,305Liabilities 2015: $4,348,783Net Assets 2015: -$1,678,4782015Assets 2016: $2,588,307Liabilities 2016: $4,351,484Net Assets 2016: -$1,763,1772016Assets 2017: $2,713,401Liabilities 2017: $4,464,756Net Assets 2017: -$1,751,3552017Assets 2017: $2,713,401Liabilities 2017: $4,464,756Net Assets 2017: -$1,751,3552017Assets 2018: $2,674,157Liabilities 2018: $4,541,340Net Assets 2018: -$1,867,1832018Assets 2019: $3,091,377Liabilities 2019: $4,920,654Net Assets 2019: -$1,829,2772019Assets 2020: $3,025,537Liabilities 2020: $4,912,260Net Assets 2020: -$1,886,7232020Assets 2021: $3,998,148Liabilities 2021: $5,896,804Net Assets 2021: -$1,898,6562021Assets 2022: $4,184,286Liabilities 2022: $6,253,077Net Assets 2022: -$2,068,7912022Assets 2023: $4,341,087Liabilities 2023: $6,552,096Net Assets 2023: -$2,211,0092023Assets 2025: $5,234,718Liabilities 2025: $7,444,222Net Assets 2025: -$2,209,5042025

Highlighted filing

2017

Assets$2,713,401
Liabilities$4,464,756
Net Assets-$1,751,355

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $316,241Expenses 2011: $429,559Net Income 2011: -$113,3182011Revenue 2012: $334,680Expenses 2012: $447,125Net Income 2012: -$112,4452012Expenses 2013: $507,1152013Revenue 2014: $618,932Expenses 2014: $498,257Net Income 2014: $120,6752014Revenue 2015: $310,374Expenses 2015: $496,157Net Income 2015: -$185,7832015Revenue 2016: $376,730Expenses 2016: $461,429Net Income 2016: -$84,6992016Revenue 2017: $483,667Expenses 2017: $471,845Net Income 2017: $11,8222017Revenue 2017: $483,667Expenses 2017: $471,845Net Income 2017: $11,8222017Revenue 2018: $406,765Expenses 2018: $522,593Net Income 2018: -$115,8282018Revenue 2019: $513,157Expenses 2019: $475,251Net Income 2019: $37,9062019Revenue 2020: $413,490Expenses 2020: $470,936Net Income 2020: -$57,4462020Revenue 2021: $448,614Expenses 2021: $460,547Net Income 2021: -$11,9332021Revenue 2022: $385,837Expenses 2022: $555,972Net Income 2022: -$170,1352022Revenue 2023: $492,788Expenses 2023: $545,694Net Income 2023: -$52,9062023Revenue 2025: $641,487Expenses 2025: $542,364Net Income 2025: $99,1232025

Highlighted filing

2017

Revenue$483,667
Expenses$471,845
Net Income$11,822
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Nov 30, 2017
Return Version
2016v3.0
Gross Receipts
$483,667
Mission and Program Overview

Mission

To provide retirement living

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,543,967$2,431,334▼ $112,633
Cash and Non-Interest-Bearing Accounts$44,340$282,067▲ $237,727
Total Assets$2,588,307$2,713,401▲ $125,094
Liabilities
Other Liabilities$4,326,400$4,437,900▲ $111,500
Accounts Payable and Accrued Expenses$25,084$26,856▲ $1,772
Total Liabilities$4,351,484$4,464,756▲ $113,272
Net Assets / Fund Balance
Unrestricted Net Assets$-1,763,177$-1,751,355▲ $11,822
Total Net Assets Fund Balance$-1,763,177$-1,751,355▲ $11,822
Total Liabilities and Net Assets / Fund Balance$2,588,307$2,713,401▲ $125,094

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,136,246$3,405,325$4,541,571
Other Land Buildings$519,405$290,165$809,570
Land$709,264-$709,264
Leasehold Improvements$55,958$30,514$86,472
Equipment$10,461$29,611$40,072
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kurtis AckermannPresident
Bob PippelBoard Member
Elly CuperusBoard Member
Wayne DossBoard Memebe
Larry Vander PolCommittee Ch
Eliot BlomSecretary
Michelle EldridgeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$482,229
Investment Income
$1,438
Other Revenue
$0
Change in Net Assets
$11,822
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$381,609
Salaries, Compensation, and Employee Benefits$90,236
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$177,277--$177,277
Occupancy$90,929--$90,929
Other Salaries and Wages$69,250$4,746-$73,996
Insurance$25,291--$25,291
Payroll Taxes$8,730$310-$9,040
Other Employee Benefits$7,200--$7,200
Fees for Services Accounting$6,250--$6,250
Interest$3,925--$3,925
Travel$2,552--$2,552
Other Expenses$1,350--$1,350
Office Expenses$995--$995
Fees for Services Legal$480--$480
All Other Expenses$216--$216
Total Functional Expenses$466,789$5,056$0$471,845
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
Resident Deposits$4,437,900
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

MEMBERS ARE UNIT OWNERS

Form 990, Page 6, Part VI, Line 7A

Members elect the governing body and approve the annual budget, and any changes to the bylaws.

Form 990, Page 6, Part VI, Line 7B

Members approve the annual budget and any changes to the bylaws

Form 990, Page 6, Part VI, Line 11B

Copies of form 990 are provided to board members for their review. Questions and comments are provided to the treasurer who consults with the tax preparer to make the appropriate changes if necessary to form 990 before the final return is filed with the service.

Form 990, Page 6, Part VI, Line 12C

The conflict of interest policy is monitored through board meetings. Discussion about conflict of interest and the recording of any conflicts to assure that no private benefit was received.

Form 990, Page 6, Part VI, Line 19

Governing documents such as articles of incorporation, bylaws and irs reports are made available to the public on request.

Filing and Contact Details

Filer

Filer Name
Heather Village
EIN
91-1387606
Phone
3603365863
Address
925 HEATHER CIRCLE, MOUNT VERNON, WA 98273-9235

Signing Officer

Name
Michelle Eldridge
Title
Treasurer
Phone
3603365863
Signed
2017-11-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kurtis Ackermann
Formed
1987
Legal Domicile
Wa
Voting Board Members
7
Independent Board Members
6
Employees
5

Preparer

Firm
Oostra Rouw & Associates Inc
Address
PO BOX 2404, MOUNT VERNON, WA 98273-2404
Preparer
Randall J Oostra CPA
Phone
3603361040
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Operating a christian retirement village - the purpose of this organization is to promote a retirement home for individuals of the reformed faith at a low or no cost basis.

Raw XML Appendix379 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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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0483667
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0376730
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0310374
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0619134
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0428973
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02218878
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01136246
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03405325
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04541571
IRS990ScheduleD/EquipmentGrp/BookValueAmt010461
IRS990ScheduleD/EquipmentGrp/DepreciationAmt029611
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt040072
IRS990ScheduleD/LandGrp/BookValueAmt0709264
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0709264
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt055958
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt030514
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt086472
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0519405
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0290165
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0809570
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04437900
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RESIDENT DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02431334
IRS990ScheduleD/TotalLiabilityAmt04437900
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OPERATING A CHRISTIAN RETIREMENT VILLAGE - THE PURPOSE OF THIS ORGANIZATION IS TO PROMOTE A RETIREMENT HOME FOR INDIVIDUALS OF THE REFORMED FAITH AT A LOW OR NO COST BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ARE UNIT OWNERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ELECT THE GOVERNING BODY AND APPROVE THE ANNUAL BUDGET, AND ANY CHANGES TO THE BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS APPROVE THE ANNUAL BUDGET AND ANY CHANGES TO THE BYLAWS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COPIES OF FORM 990 ARE PROVIDED TO BOARD MEMBERS FOR THEIR REVIEW. QUESTIONS AND COMMENTS ARE PROVIDED TO THE TREASURER WHO CONSULTS WITH THE TAX PREPARER TO MAKE THE APPROPRIATE CHANGES IF NECESSARY TO FORM 990 BEFORE THE FINAL RETURN IS FILED WITH THE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CONFLICT OF INTEREST POLICY IS MONITORED THROUGH BOARD MEETINGS. DISCUSSION ABOUT CONFLICT OF INTEREST AND THE RECORDING OF ANY CONFLICTS TO ASSURE THAT NO PRIVATE BENEFIT WAS RECEIVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS SUCH AS ARTICLES OF INCORPORATION, BYLAWS AND IRS REPORTS ARE MADE AVAILABLE TO THE PUBLIC ON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02588307
IRS990/TotalAssetsEOYAmt02713401
IRS990/TotalAssetsGrp/BOYAmt02588307
IRS990/TotalAssetsGrp/EOYAmt02713401
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05056
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0466789
IRS990/TotalFunctionalExpensesGrp/TotalAmt0471845
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04351484
IRS990/TotalLiabilitiesEOYAmt04464756
IRS990/TotalLiabilitiesGrp/BOYAmt04351484
IRS990/TotalLiabilitiesGrp/EOYAmt04464756
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1763177
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-1751355
IRS990/TotalOtherProgSrvcExpenseAmt0177337
IRS990/TotalProgramServiceExpensesAmt0466789
IRS990/TotalProgramServiceRevenueAmt0482229
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0483667
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0483667
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02588307
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02713401
IRS990/TravelGrp/ProgramServicesAmt02552
IRS990/TravelGrp/TotalAmt02552
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-1763177
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-1751355
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02019 PACIFIC PL
IRS990/USAddress/CityNm0MOUNT VERNON
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098273
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0HEATHERVILLAGERETIREMENT.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHELLE ELDRIDGE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03603365863
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HEATHER VILLAGE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CHRISTIAN RETIREMENT VILLAGE
ReturnHeader/Filer/BusinessNameControlTxt0HEAT
ReturnHeader/Filer/EIN0911387606
ReturnHeader/Filer/PhoneNum03603365863
ReturnHeader/Filer/USAddress/AddressLine1Txt0925 HEATHER CIRCLE
ReturnHeader/Filer/USAddress/CityNm0MOUNT VERNON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd0982739235
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0FB33623D45D08D33067F3F1A138055748815F91B
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0ED4B6E89CE75C425EB3542132C7A5DC41EFCD727
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205219354
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0OOSTRA ROUW & ASSOCIATES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 2404
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MOUNT VERNON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0982732404
ReturnHeader/PreparerPersonGrp/PhoneNum03603361040
ReturnHeader/PreparerPersonGrp/PreparationDt02018-01-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RANDALL J OOSTRA CPA
ReturnHeader/ReturnTs02018-01-31T11:38:25-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-10-01
ReturnHeader/TaxPeriodEndDt02017-09-30
ReturnHeader/TaxYr02016

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.23$7.44$2.21$0.64$0.54$0.10
2023Summary only. Only limited summary data is available for this year.$4.34$6.55$2.21$0.49$0.55$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.18$6.25$2.07$0.39$0.56$0.17
2021Summary only. Only limited summary data is available for this year.$4.00$5.90$1.90$0.45$0.46$0.01
2020Summary only. Only limited summary data is available for this year.$3.03$4.91$1.89$0.41$0.47$0.06
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.09$4.92$1.83$0.51$0.48$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.67$4.54$1.87$0.41$0.52$0.12
2017Detailed filing. Detailed filing data is available for this year.$2.71$4.46$1.75$0.48$0.47$0.01
2017Summary only. Only limited summary data is available for this year.$2.71$4.46$1.75$0.48$0.47$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.59$4.35$1.76$0.38$0.46$0.08
2015Summary only. Only limited summary data is available for this year.$2.67$4.35$1.68$0.31$0.50$0.19
2014Detailed filing. Detailed filing data is available for this year.$2.61$4.10$1.49$0.62$0.50$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.78$4.39$1.61$0.51
2012Summary only. Only limited summary data is available for this year.$2.76$4.46$1.69$0.33$0.45$0.11
2011Summary only. Only limited summary data is available for this year.$2.78$4.37$1.58$0.32$0.43$0.11