{"success":true,"data":{"_id":363489747,"filings":[{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Pinecrest Village is a continuing care retirement community providing quality residential and health services. Pinecrest Village seeks to promote an active retirement and healthy lifestyle with respect, dignity and security for the whole person.","primary_activities":"Pinecrest Village is a continuing care retirement community consisting of 48 congregate care units and 9 apartments. It provides spacious and maintenance free apartments and cottages to people who are 62 years of age or older able to live independently. Full kitchens allow residents to dine in if they choose or to entertain friends, while two freshly prepared meals are served each day in the Village's gracious dining room. A full slate of activities, from travel opportunities to morning coffee get-togethers, gives residents the chance to pursue interests, develop new skills, and meet their neighbors.","year":2014,"name":"Pinecrest Village","phone":"8157344103","website":"www.pinecrestcommunity.org","type":"990","principal_officer":"Richard L Noser","year_formation":1986,"state_legal_domicile":"IL","total_volunteers":12,"tax_period_begin":"2014-07-01T00:00:00","tax_period_end":"2015-06-30T00:00:00","address":"414 South Wesley Avenue, Mount Morris, IL, 61054, USA","city":"Mount Morris","state":"IL","country":"USA","zip_code":"61054"},"Governance":{"501c3 determination":true,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":823065,"Contributions":{"value":0},"Program revenue":{"value":823063,"Total revenue":823063},"Investment income":{"value":0},"Other revenues":{"value":2,"Other total":2}},"Expenses":{"value":758909,"Grant expense":{"value":14108,"Grants to domestic individuals":14108},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":744801,"Accounting":24395,"Other services":18920,"Advertising":12656,"Office expenses":3927,"Occupancy":143836,"Travel":219,"Interest":560,"Depreciation and depletion":120681,"Itemized Expenses":419607},"Functional Expenses":{"Program Service Expenses":298324,"Management And General Expenses":460585,"Fundraising Expenses":0}},"Assets":{"value":3160408,"Non-interest bearing cash":100,"Prepaid expenses deferred charges":248,"Land, building, equipment":1479070,"Other assets":1680990},"Liabilities":{"value":1578343,"Accounts payable, accrued":149954,"Deferred, revenue":916172,"Unsecured notes loans payable":70933,"Other liabilities":441284},"Fund balance":{"value":1582065,"Unrestricted net assets":1582065},"Form990Details":{"program_service_accomplishments":[{"description":"Pinecrest Village is a continuing care retirement community consisting of 48 congregate care units and 9 apartments. It provides spacious and maintenance free apartments and cottages to people who are 62 years of age or older able to live independently. Full kitchens allow residents to dine in if they choose or to entertain friends, while two freshly prepared meals are served each day in the Village's gracious dining room. A full slate of activities, from travel opportunities to morning coffee get-togethers, gives residents the chance to pursue interests, develop new skills, and meet their neighbors.","expense":298324,"grants":14108,"revenue":823065}],"program_service_revenue_detail":[{"business_code":"623000","total_revenue":823063,"related_or_exempt_function_income":823063}],"functional_expense_allocations":{"accounting_fees":{"management_and_general":24395,"total":24395},"other_service_fees":{"program_services":18920,"total":18920},"advertising":{"management_and_general":12656,"total":12656},"office_expenses":{"management_and_general":3927,"total":3927},"occupancy":{"total":143836},"travel":{"program_services":219,"total":219},"interest":{"program_services":560,"total":560},"depreciation_depletion":{"program_services":120681,"total":120681}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"Richard L Noser"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":true,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"8157344103","business_name_line1":"Ferol Labash","address_line1":"414 South Wesley Avenue","city":"Mount Morris","state":"IL","zip":"61054"},"officers_directors_key_employees":[{"person_name":"Neil Brinkmeier","title":"President","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Neil Brinkmeier"},{"person_name":"Dr Ed Baker","title":"Vice President","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Dr Ed Baker"},{"person_name":"Michele Firebaugh","title":"Treasurer","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Michele Firebaugh"},{"person_name":"Dianne Swingel","title":"Secretary","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Dianne Swingel"},{"person_name":"Patrice Nightingale","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Patrice Nightingale"},{"person_name":"Willie Hisey-Pierson","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Willie Hisey-Pierson"},{"person_name":"Roger Anna","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Roger Anna"},{"person_name":"Beverly Binkley","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Beverly Binkley"},{"person_name":"Gary Henderson","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Gary Henderson"},{"person_name":"Andrew Welp","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Andrew Welp"},{"person_name":"Ralph McFadden","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Ralph McFadden"},{"person_name":"Richard L Noser","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Richard L Noser"},{"person_name":"Ferol Labash","title":"CEO/Administrator","average_hours_per_week":0.3,"average_hours_per_week_related_org":40.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":99277,"other_compensation":4000,"officer":true,"name":"Ferol Labash"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9993},"support_509":{"thirty_three_percent_test_current_year":true,"amounts_received_from_disqualified_persons":{"value":0},"gross_receipts_admissions":{"value":4469434,"current_year":823063,"current_year_minus1":893984,"current_year_minus2":922828,"current_year_minus3":929102,"current_year_minus4":900457},"total_support_calendar_year":{"value":4469541,"current_year":823065,"current_year_minus1":893984,"current_year_minus2":922828,"current_year_minus3":929108,"current_year_minus4":900556},"substantial_contributors_amount":{"value":0},"gross_investment_income":{"value":6,"current_year_minus3":6},"other_income":{"value":101,"current_year":2,"current_year_minus4":99},"investment_income_and_ubti":{"value":6,"current_year_minus3":6},"public_support_total":4469434,"public_support_percentage":1.0,"investment_income_percentage":0.0,"prior_year_investment_income_percentage":0.0},"support_509_prior_schema":{"substantial_and_disqualified_persons_total":{"total":0},"total_509_group":{"current_year":823063,"current_year_minus1":893984,"current_year_minus2":922828,"current_year_minus3":929102,"current_year_minus4":900457,"total":4469434}}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":118807,"book_value":118807},"buildings":{"other_cost_or_other_basis":4529945,"book_value":1344624,"depreciation":3185321},"equipment":{"other_cost_or_other_basis":184669,"book_value":11159,"depreciation":173510},"other_land_buildings":{"other_cost_or_other_basis":241488,"book_value":4480,"depreciation":237008},"total_book_value":1479070},"other_assets":{"assets":[{"description":"Real estate tax escrow","book_value":15601},{"description":"Due from related parties","book_value":1665389}],"total_book_value":1680990},"other_liabilities":{"liabilities":[{"description":"Refundable deposits","amount":3784},{"description":"Construction costs payable","amount":437500}],"total_liability":441284,"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"Part X, Line 2:","explanation":"The Home, the Village, and the Grove all file a Form 990, Return of Organization Exempt from Income Tax, annually. When these returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would ultimately be sustained. Unrelated business income (UBI) is reported on Form 990-T, as appropriate. The benefit of a tax position is recognized in the consolidated financial statements in the period during which, based on all available evidence, management believes that it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions are not offset or aggregated with other positions. Tax positions that meet the \"more likely than not\" recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely to be realized on settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying consolidated statements of financial position along with any associated interest and penalties that would be payable to the taxing authorities upon examination. As of June 30, 2015 and 2014, there were no unrecognized tax benefits identified and recorded as liabilities. Forms 990 filed by the Home, the Village, and the Grove are subject to examination by the IRS up to three years from the extended due date of each return. Forms 990 filed by the Home, the Village and the Grove are no longer subject to examination for the years ended June 30, 2011 and prior."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_individual_grants":14108,"reported_domestic_individual_grants_program_services":14108,"individual_grants":[{"type":"Monthly service fee assistance to resident","recipient_count":1,"cash":14108}],"total_domestic_grants":14108,"total_domestic_program_services":14108,"detail_individual_grants_total":14108,"detail_domestic_grants_total":14108,"supplemental_information":[{"form_and_line_reference":"Part I, Line 2:","explanation":"The grantee must follow up with the organization with a report that details the use of grant funds awarded to them."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"The grantee must follow up with the organization with a report that details the use of grant funds awarded to them.","form_and_line_reference":"Part I, Line 2:"}},"ScheduleR":{"tax_exempt_organizations":[{"ein":362181961,"business_name_line1":"Brethren Home","primary_activities_text":"Long term care for the elderly","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 9","controlled_organization_indicator":false,"legal_domicile_state":"IL","address_line1":"414 South Wesley Avenue","city":"Mt Morris","state":"IL","zip":"61054","name":"Brethren Home","address":"414 South Wesley Avenue, Mt Morris, IL, 61054"},{"ein":320158623,"business_name_line1":"Pinecrest Grove","primary_activities_text":"Administration of senior citizen residential property","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 9","controlled_organization_indicator":false,"legal_domicile_state":"IL","address_line1":"414 South Wesley Avenue","city":"Mt Morris","state":"IL","zip":"61054","name":"Pinecrest Grove","address":"414 South Wesley Avenue, Mt Morris, IL, 61054"},{"ein":363782988,"business_name_line1":"Pinecrest Foundation","primary_activities_text":"To raise, receive and administer funds for the benefit of elderly","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 11c, III-FI","controlled_organization_indicator":false,"legal_domicile_state":"IL","address_line1":"414 South Wesley Avenue","city":"Mt Morris","state":"IL","zip":"61054","name":"Pinecrest Foundation","address":"414 South Wesley Avenue, Mt Morris, IL, 61054"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":true,"loans_or_guarantees_to_other_org":true,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":true,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"Pinecrest Grove","amount_involved":1671789,"method_of_amount_determination":"FMV","transaction_type":"D","name":"Pinecrest Grove"},{"business_name_line1":"Brethren Home","amount_involved":415200,"method_of_amount_determination":"FMV","transaction_type":"M","name":"Brethren Home"}]},"source_xml":"201621049349300792_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Pinecrest Village is a continuing care retirement community providing quality residential and health services. Pinecrest Village seeks to promote an active retirement and healthy lifestyle with respect, dignity and security for the whole person.","primary_activities":"Pinecrest Village is a continuing care retirement community consisting of 48 congregate care units and 9 apartments. It provides spacious and maintenance free apartments and cottages to people who are 62 years of age or older able to live independently. Full kitchens allow residents to dine in if they choose or to entertain friends, while two freshly prepared meals are served each day in the Village's gracious dining room. A full slate of activities, from travel opportunities to morning coffee get-togethers, gives residents the chance to pursue interests, develop new skills, and meet their neighbors.","year":2012,"name":"Pinecrest Village","phone":"8157344103","website":"www.pinecrestcommunity.org","type":"990","principal_officer":"Richard L Noser","year_formation":1986,"state_legal_domicile":"IL","total_volunteers":0,"tax_period_begin":"2012-07-01T00:00:00","tax_period_end":"2013-06-30T00:00:00","address":"414 South Wesley Avenue, Mount Morris, IL, 61054, USA","city":"Mount Morris","state":"IL","country":"USA","zip_code":"61054"},"Governance":{"501c3 determination":true,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":922828,"Contributions":{"value":0},"Program revenue":{"value":919777,"Total revenue":919777,"Unrelated business revenue":0},"Investment income":{"value":0},"Other revenues":{"value":3051,"Other total":3051}},"Expenses":{"value":700317,"Grant expense":{"value":12791,"Grants to domestic individuals":12791},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":687526,"Accounting":4200,"Other services":13065,"Advertising":2076,"Office expenses":6105,"Occupancy":138024,"Travel":447,"Conferences and meetings":548,"Interest":3078,"Depreciation and depletion":118603,"Itemized Expenses":401380}},"Assets":{"value":2518733,"Non-interest bearing cash":100,"Prepaid expenses deferred charges":2350,"Land, building, equipment":1672114,"Other assets":844169},"Liabilities":{"value":1173153,"Accounts payable, accrued":124368,"Deferred, revenue":976904,"Unsecured notes loans payable":70931,"Other liabilities":950},"Fund balance":{"value":1345580},"Form990Details":{"program_service_accomplishments":[{"description":"Pinecrest Village is a continuing care retirement community consisting of 48 congregate care units and 9 apartments. It provides spacious and maintenance free apartments and cottages to people who are 62 years of age or older able to live independently. Full kitchens allow residents to dine in if they choose or to entertain friends, while two freshly prepared meals are served each day in the Village's gracious dining room. A full slate of activities, from travel opportunities to morning coffee get-togethers, gives residents the chance to pursue interests, develop new skills, and meet their neighbors.","expense":687936,"grants":12791,"revenue":922828}],"program_service_revenue_detail":[{"business_code":"623000","description":"Retirement Apartment","total_revenue":919777,"related_or_exempt_function_income":919777}],"functional_expense_allocations":{"accounting_fees":{"management_and_general":4200,"total":4200},"other_service_fees":{"program_services":13065,"total":13065},"advertising":{"management_and_general":2076,"total":2076},"office_expenses":{"management_and_general":6105,"total":6105},"occupancy":{"program_services":138024,"total":138024},"travel":{"program_services":447,"total":447},"conferences_meetings":{"program_services":548,"total":548},"interest":{"program_services":3078,"total":3078},"depreciation_depletion":{"program_services":118603,"total":118603}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"Richard L Noser","address_line1":"414 South Wesley Avenue","city":"Mount Morris","state":"IL","zip":"61054"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":true,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"8157344103","business_name_line1":"Ferol Labash","address_line1":"414 South Wesley Avenue","city":"Mount Morris","state":"IL","zip":"61054"},"officers_directors_key_employees":[{"title":"Secretary","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"Treasurer","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"President","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Vice President","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"CEO/Administrator","average_hours_per_week":0.3,"average_hours_per_week_related_org":40.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":99597,"other_compensation":1307,"officer":true}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9993},"support_509":{"thirty_three_percent_test_current_year":true,"public_support_total":4576458,"public_support_percentage":0.9993,"investment_income_percentage":0.0},"support_509_prior_schema":{"gross_receipts_from_admissions":{"current_year":922828,"current_year_minus1":929102,"current_year_minus2":900457,"current_year_minus3":909236,"current_year_minus4":914835,"total":4576458},"amounts_from_substantial_contributors":{"total":0},"amounts_received_from_disqualified_persons":{"total":0},"gross_investment_income_509":{"current_year_minus1":6,"total":6},"other_income_509":{"current_year_minus2":99,"current_year_minus3":3132,"current_year_minus4":104,"total":3335},"investment_income_and_ubti":{"current_year_minus1":6,"total":6},"total_509":{"current_year":922828,"current_year_minus1":929102,"current_year_minus2":900457,"current_year_minus3":909236,"current_year_minus4":914835,"total":4576458},"total_support_total":{"current_year":922828,"current_year_minus1":929108,"current_year_minus2":900556,"current_year_minus3":912368,"current_year_minus4":914939,"total":4579799},"support_from_dqps":{"total":0}}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":118807,"book_value":118807},"buildings":{"other_cost_or_other_basis":4310982,"book_value":1490800,"depreciation":2820182},"leasehold_improvements":{"other_cost_or_other_basis":184768,"book_value":38327,"depreciation":146441},"equipment":{"other_cost_or_other_basis":180550,"book_value":23200,"depreciation":157350},"other_land_buildings":{"other_cost_or_other_basis":234959,"book_value":980,"depreciation":233979},"total_book_value":1672114},"other_assets":{"assets":[{"description":"Real Estate Tax Escrow","book_value":12303},{"description":"Due from Related Parties","book_value":831866}],"total_book_value":844169},"other_liabilities":{"liabilities":[{"description":"Refundable Deposits","amount":950}],"total_liability":950,"footnote_text":true},"supplemental_information":[{"identifier":"Description of Uncertain Tax Positions Under FIN 48:","form_and_line_reference":"Part X, Line 2:","explanation":"Pinecrest Village (the Village) files a Form 990 (Return of Organization Exempt from Income Tax) annually. When the return is filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would ultimately be sustained. Unrelated business income tax (UBIT) is reported on Form 990-T, as appropriate. The benefit of a tax position is recognized in the consolidated financial statements in the period during which, based on all available evidence, management believes that it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions are not offset or aggregated with other positions. Tax positions that meet the \"more likely than not\" recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely to be realized on settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying consolidated statements of financial position along with any associated interest and penalties that would be payable to the taxing authorities upon examination. As of June 30, 2013 and 2012, there were no unrecognized tax benefits identified and recorded as liabilities."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_individual_grants":12791,"reported_domestic_individual_grants_program_services":12791,"individual_grants":[{"type":"Monthly service fee assistance to resident","recipient_count":1,"cash":12791}],"total_domestic_grants":12791,"total_domestic_program_services":12791,"detail_individual_grants_total":12791,"detail_domestic_grants_total":12791,"supplemental_information":[{"identifier":"Procedure for Monitoring Grants in the U.S.:","form_and_line_reference":"Part I, Line 2:","explanation":"Schedule I, Part I, Line 2: The grantee must follow up with the organization with a report that details the use of grant funds awarded to them."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"Schedule I, Part I, Line 2: The grantee must follow up with the organization with a report that details the use of grant funds awarded to them.","form_and_line_reference":"Part I, Line 2:"}},"ScheduleR":{"tax_exempt_organizations":[{"ein":362181961,"business_name_line1":"Brethren Home","primary_activities":"Long term care for the elderly","exempt_code_section":"501(c)(3)","public_charity_status":"Line 9","controlled_organization":false,"legal_domicile_state":"IL","address_line1":"414 South Wesley Avenue","city":"Mt Morris","state":"IL","zip":"61054","name":"Brethren Home","address":"414 South Wesley Avenue, Mt Morris, IL, 61054"},{"ein":320158623,"business_name_line1":"Pinecrest Grove","primary_activities":"Administration of senior citizen residential property","exempt_code_section":"501(c)(3)","public_charity_status":"Line 9","controlled_organization":false,"legal_domicile_state":"IL","address_line1":"414 South Wesley Avenue","city":"Mt Morris","state":"IL","zip":"61054","name":"Pinecrest Grove","address":"414 South Wesley Avenue, Mt Morris, IL, 61054"},{"ein":363782988,"business_name_line1":"Pinecrest Foundation","primary_activities":"To raise, receive and administer funds for the benefit of elderly","exempt_code_section":"501(c)(3)","public_charity_status":"Line 11c, III-FI","controlled_organization":false,"legal_domicile_state":"IL","address_line1":"414 South Wesley Avenue","city":"Mt Morris","state":"IL","zip":"61054","name":"Pinecrest Foundation","address":"414 South Wesley Avenue, Mt Morris, IL, 61054"}],"transaction_flags":{"dividends_from_related_organization":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":true,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201401349349303290_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Pinecrest Village is a continuing care retirement community providing quality residential and health services. Pinecrest Village seeks to promote an active retirement and healthy lifestyle with respect, dignity and security for the whole person.","primary_activities":"Pinecrest Village is a continuing care retirement community consisting of 48 congregate care units and 9 apartments. It provides spacious and maintenance free apartments and cottages to people who are 62 years of age or older able to live independently. Full kitchens allow residents to dine in if they choose or to entertain friends, while two freshly prepared meals are served each day in the Village's gracious dining room. A full slate of activities, from travel opportunities to morning coffee get-togethers, gives residents the chance to pursue interests, develop new skills, and meet their neighbors.","year":2013,"name":"Pinecrest Village","phone":"8157344103","website":"www.pinecrestcommunity.org","type":"990","principal_officer":"Richard L Noser","year_formation":1986,"state_legal_domicile":"IL","total_volunteers":0,"tax_period_begin":"2013-07-01T00:00:00","tax_period_end":"2014-06-30T00:00:00","address":"414 South Wesley Avenue, Mount Morris, IL, 61054, USA","city":"Mount Morris","state":"IL","country":"USA","zip_code":"61054"},"Governance":{"501c3 determination":true,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":893984,"Contributions":{"value":0},"Program revenue":{"value":893080,"Total revenue":893080},"Investment income":{"value":0},"Other revenues":{"value":904,"Other total":904}},"Expenses":{"value":721655,"Grant expense":{"value":8376,"Grants to domestic individuals":8376},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":713279,"Accounting":2025,"Other services":25000,"Advertising":5972,"Office expenses":8168,"Occupancy":145679,"Travel":837,"Interest":560,"Depreciation and depletion":118756,"Itemized Expenses":406282},"Functional Expenses":{"Program Service Expenses":705490,"Management And General Expenses":16165,"Fundraising Expenses":0}},"Assets":{"value":2691287,"Non-interest bearing cash":100,"Prepaid expenses deferred charges":2608,"Land, building, equipment":1571134,"Other assets":1117445},"Liabilities":{"value":1173378,"Accounts payable, accrued":149226,"Deferred, revenue":952269,"Unsecured notes loans payable":70933,"Other liabilities":950},"Fund balance":{"value":1517909,"Unrestricted net assets":1517909},"Form990Details":{"program_service_accomplishments":[{"description":"Pinecrest Village is a continuing care retirement community consisting of 48 congregate care units and 9 apartments. It provides spacious and maintenance free apartments and cottages to people who are 62 years of age or older able to live independently. Full kitchens allow residents to dine in if they choose or to entertain friends, while two freshly prepared meals are served each day in the Village's gracious dining room. A full slate of activities, from travel opportunities to morning coffee get-togethers, gives residents the chance to pursue interests, develop new skills, and meet their neighbors.","expense":705490,"grants":8376,"revenue":893984}],"program_service_revenue_detail":[{"business_code":"623000","total_revenue":893080,"related_or_exempt_function_income":893080}],"functional_expense_allocations":{"accounting_fees":{"management_and_general":2025,"total":2025},"other_service_fees":{"program_services":25000,"total":25000},"advertising":{"management_and_general":5972,"total":5972},"office_expenses":{"management_and_general":8168,"total":8168},"occupancy":{"total":145679},"travel":{"program_services":837,"total":837},"interest":{"program_services":560,"total":560},"depreciation_depletion":{"program_services":118756,"total":118756}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"Richard L Noser"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":true,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"8157344103","business_name_line1":"Ferol Labash","address_line1":"414 South Wesley Avenue","city":"Mount Morris","state":"IL","zip":"61054"},"officers_directors_key_employees":[{"person_name":"Gary Melvin","title":"Secretary","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Gary Melvin"},{"person_name":"Ron Lenhart","title":"Treasurer","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Ron Lenhart"},{"person_name":"Mary Jo Flory-Steury","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Mary Jo Flory-Steury"},{"person_name":"Ralph McFadden","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Ralph McFadden"},{"person_name":"Richard L Noser","title":"President","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Richard L Noser"},{"person_name":"Shannon K Lizer PhD","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Shannon K Lizer PhD"},{"person_name":"Wendy Howarter","title":"Vice President","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Wendy Howarter"},{"person_name":"Dianne Swingel","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Dianne Swingel"},{"person_name":"Neil Brinkmeier","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Neil Brinkmeier"},{"person_name":"Patrice Nightingale","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Patrice Nightingale"},{"person_name":"Willie Hisey-Pierson","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Willie Hisey-Pierson"},{"person_name":"Michelle Firebaugh","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Michelle Firebaugh"},{"person_name":"Ferol Labash","title":"CEO/Administrator","average_hours_per_week":0.3,"average_hours_per_week_related_org":40.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":101298,"other_compensation":4039,"officer":true,"name":"Ferol Labash"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9993},"support_509":{"thirty_three_percent_test_current_year":true,"amounts_received_from_disqualified_persons":{"value":0},"gross_receipts_admissions":{"value":4555607,"current_year":893984,"current_year_minus1":922828,"current_year_minus2":929102,"current_year_minus3":900457,"current_year_minus4":909236},"total_support_calendar_year":{"value":4558844,"current_year":893984,"current_year_minus1":922828,"current_year_minus2":929108,"current_year_minus3":900556,"current_year_minus4":912368},"substantial_contributors_amount":{"value":0},"gross_investment_income":{"value":6,"current_year_minus2":6},"other_income":{"value":3231,"current_year_minus3":99,"current_year_minus4":3132},"investment_income_and_ubti":{"value":6,"current_year_minus2":6},"public_support_total":4555607,"public_support_percentage":0.9993,"investment_income_percentage":0.0},"support_509_prior_schema":{"substantial_and_disqualified_persons_total":{"total":0},"total_509_group":{"current_year":893984,"current_year_minus1":922828,"current_year_minus2":929102,"current_year_minus3":900457,"current_year_minus4":909236,"total":4555607}}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":118807,"book_value":118807},"buildings":{"other_cost_or_other_basis":4310982,"book_value":1390769,"depreciation":2920213},"leasehold_improvements":{"other_cost_or_other_basis":197971,"book_value":42616,"depreciation":155355},"equipment":{"other_cost_or_other_basis":185123,"book_value":18942,"depreciation":166181},"other_land_buildings":{"other_cost_or_other_basis":234959,"book_value":0,"depreciation":234959},"total_book_value":1571134},"other_assets":{"assets":[{"description":"Real Estate Tax Escrow","book_value":11578},{"description":"Due from Related Parties","book_value":1105867}],"total_book_value":1117445},"other_liabilities":{"liabilities":[{"description":"Refundable Deposits","amount":950}],"total_liability":950,"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"Part X, Line 2:","explanation":"Pinecrest Village (the Village) files a Form 990 (Return of Organization Exempt from Income Tax) annually. When the return is filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would ultimately be sustained. Unrelated business income tax (UBIT) is reported on Form 990-T, as appropriate. The benefit of a tax position is recognized in the consolidated financial statements in the period during which, based on all available evidence, management believes that it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions are not offset or aggregated with other positions. Tax positions that meet the \"more likely than not\" recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely to be realized on settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying consolidated statements of financial position along with any associated interest and penalties that would be payable to the taxing authorities upon examination. As of June 30, 2014 and 2013, there were no unrecognized tax benefits identified and recorded as liabilities."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_individual_grants":8376,"reported_domestic_individual_grants_program_services":8376,"individual_grants":[{"type":"Monthly service fee assistance to resident","recipient_count":1,"cash":8376}],"total_domestic_grants":8376,"total_domestic_program_services":8376,"detail_individual_grants_total":8376,"detail_domestic_grants_total":8376,"supplemental_information":[{"form_and_line_reference":"Part I, Line 2:","explanation":"The grantee must follow up with the organization with a report that details the use of grant funds awarded to them."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"The grantee must follow up with the organization with a report that details the use of grant funds awarded to them.","form_and_line_reference":"Part I, Line 2:"}},"ScheduleR":{"tax_exempt_organizations":[{"ein":362181961,"business_name_line1":"Brethren Home","primary_activities_text":"Long term care for the elderly","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 9","controlled_organization_indicator":false,"legal_domicile_state":"IL","address_line1":"414 South Wesley Avenue","city":"Mt Morris","state":"IL","zip":"61054","name":"Brethren Home","address":"414 South Wesley Avenue, Mt Morris, IL, 61054"},{"ein":320158623,"business_name_line1":"Pinecrest Grove","primary_activities_text":"Administration of senior citizen residential property","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 9","controlled_organization_indicator":false,"legal_domicile_state":"IL","address_line1":"414 South Wesley Avenue","city":"Mt Morris","state":"IL","zip":"61054","name":"Pinecrest Grove","address":"414 South Wesley Avenue, Mt Morris, IL, 61054"},{"ein":363782988,"business_name_line1":"Pinecrest Foundation","primary_activities_text":"To raise, receive and administer funds for the benefit of elderly","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 11c, III-FI","controlled_organization_indicator":false,"legal_domicile_state":"IL","address_line1":"414 South Wesley Avenue","city":"Mt Morris","state":"IL","zip":"61054","name":"Pinecrest Foundation","address":"414 South Wesley Avenue, Mt Morris, IL, 61054"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":true,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201530829349300328_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Pinecrest Village is a continuing care retirement community providing quality residential and health services. Pinecrest Village seeks to promote an active retirement and healthy lifestyle with respect, dignity and security for the whole person.","primary_activities":"Pinecrest Village is a continuing care retirement community consisting of 48 congregate care units and 9 apartments. It provides spacious and maintenance free apartments and cottages to people who are 62 years of age or older able to live independently. Full kitchens allow residents to dine in if they choose or to entertain friends, while two freshly prepared meals are served each day in the Village's gracious dining room. A full slate of activities, from travel opportunities to morning coffee get-togethers, gives residents the chance to pursue interests, develop new skills, and meet their neighbors.","year":2011,"name":"Pinecrest Village","phone":"8157344103","website":"www.pinecrestcommunity.org","type":"990","principal_officer":"Richard L Noser","year_formation":1986,"state_legal_domicile":"IL","total_volunteers":0,"tax_period_begin":"2011-07-01T00:00:00","tax_period_end":"2012-06-30T00:00:00","address":"414 South Wesley Avenue, Mount Morris, IL, 61054, USA","city":"Mount Morris","state":"IL","country":"USA","zip_code":"61054"},"Governance":{"501c3 determination":true,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":929108,"Contributions":{"value":0},"Program revenue":{"value":928800,"Total revenue":928800,"Unrelated business revenue":0},"Investment income":{"value":6,"Investment income total":6},"Other revenues":{"value":302,"Other total":302}},"Expenses":{"value":737813,"Grant expense":{"value":11064,"Grants to domestic individuals":11064},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":726749,"Management services":417000,"Accounting":4067,"Other services":14000,"Advertising":11675,"Office expenses":5464,"Occupancy":146530,"Travel":301,"Conferences and meetings":12,"Interest":3314,"Depreciation and depletion":120334,"Itemized Expenses":4052}},"Assets":{"value":2420574,"Non-interest bearing cash":100,"Prepaid expenses deferred charges":4730,"Land, building, equipment":1772878,"Other assets":642866},"Liabilities":{"value":1297505,"Accounts payable, accrued":197488,"Deferred, revenue":1060067,"Unsecured notes loans payable":39000,"Other liabilities":950},"Fund balance":{"value":1123069},"Form990Details":{"program_service_accomplishments":[{"description":"Pinecrest Village is a continuing care retirement community consisting of 48 congregate care units and 9 apartments. It provides spacious and maintenance free apartments and cottages to people who are 62 years of age or older able to live independently. Full kitchens allow residents to dine in if they choose or to entertain friends, while two freshly prepared meals are served each day in the Village's gracious dining room. A full slate of activities, from travel opportunities to morning coffee get-togethers, gives residents the chance to pursue interests, develop new skills, and meet their neighbors.","expense":632197,"grants":11064,"revenue":929108}],"program_service_revenue_detail":[{"business_code":"623000","description":"Retirement Apartment","total_revenue":928800,"related_or_exempt_function_income":928800}],"functional_expense_allocations":{"management_fees":{"program_services":312750,"management_and_general":104250,"total":417000},"accounting_fees":{"program_services":4067,"total":4067},"other_service_fees":{"program_services":14000,"total":14000},"advertising":{"program_services":11675,"total":11675},"office_expenses":{"program_services":4098,"management_and_general":1366,"total":5464},"occupancy":{"program_services":146530,"total":146530},"travel":{"program_services":301,"total":301},"conferences_meetings":{"program_services":12,"total":12},"interest":{"program_services":3314,"total":3314},"depreciation_depletion":{"program_services":120334,"total":120334}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"Richard L Noser","address_line1":"414 South Wesley Avenue","city":"Mount Morris","state":"IL","zip":"61054"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"audited_financial_statement_consolidated":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":true,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"8157344103","business_name_line1":"Ferol Labash","address_line1":"414 South Wesley Avenue","city":"Mount Morris","state":"IL","zip":"61054"},"contractor_compensation":[{"business_name_line1":"Brethren Home","compensation":417000,"services_description":"Management Services","address_line1":"414 South Wesley Avenue","city":"Mount Morris","state":"IL","zip":"61054","name":"Brethren Home","address":"414 South Wesley Avenue, Mount Morris, IL, 61054"}],"officers_directors_key_employees":[{"title":"Secretary","average_hours_per_week":0.3,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"Treasurer","average_hours_per_week":0.3,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"Director","average_hours_per_week":0.3,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":0.3,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"President","average_hours_per_week":0.3,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"Director","average_hours_per_week":0.3,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Vice President","average_hours_per_week":0.3,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"Director","average_hours_per_week":0.3,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":0.3,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":0.3,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":0.3,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9992},"support_509":{"thirty_three_percent_test_current_year":true,"public_support_total":4606579,"public_support_percentage":0.9993,"investment_income_percentage":0.0},"support_509_prior_schema":{"gross_receipts_from_admissions":{"current_year":929102,"current_year_minus1":900457,"current_year_minus2":909236,"current_year_minus3":914835,"current_year_minus4":952949,"total":4606579},"amounts_from_substantial_contributors":{"total":0},"amounts_received_from_disqualified_persons":{"total":0},"gross_investment_income_509":{"current_year":6,"total":6},"other_income_509":{"current_year_minus1":99,"current_year_minus2":3132,"current_year_minus3":104,"current_year_minus4":41,"total":3376},"investment_income_and_ubti":{"current_year":6,"total":6},"total_509":{"current_year":929102,"current_year_minus1":900457,"current_year_minus2":909236,"current_year_minus3":914835,"current_year_minus4":952949,"total":4606579},"total_support_total":{"current_year":929108,"current_year_minus1":900556,"current_year_minus2":912368,"current_year_minus3":914939,"current_year_minus4":952990,"total":4609961},"support_from_dqps":{"total":0}}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":118807,"book_value":118807},"buildings":{"other_cost_or_other_basis":4310982,"book_value":1590831,"depreciation":2720151},"leasehold_improvements":{"other_cost_or_other_basis":168144,"book_value":27965,"depreciation":140179},"equipment":{"other_cost_or_other_basis":179336,"book_value":31467,"depreciation":147869},"other_land_buildings":{"other_cost_or_other_basis":234959,"book_value":3808,"depreciation":231151},"total_book_value":1772878},"other_assets":{"assets":[{"description":"Real Estate Tax Escrow","book_value":12394},{"description":"Due from Related Parties","book_value":630472}],"total_book_value":642866},"other_liabilities":{"liabilities":[{"description":"Refundable Deposits","amount":950}],"total_liability":950},"supplemental_information":[{"identifier":"Description of Uncertain Tax Positions Under FIN 48:","form_and_line_reference":"Part X:","explanation":"Pinecrest Village (the Village) files a Form 990 (Return of Organization Exempt from Income Tax) annually. When the return is filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would ultimately be sustained. Unrelated business income tax (UBIT) is reported on Form 990T, as appropriate. The benefit of a tax position is recognized in the consolidated financial statements in the period during which, based on all available evidence, management believes that it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions are not offset or aggregated with other positions. Tax positions that meet the \"more likely than not\" recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely to be realized on settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying consolidated statements of financial position along with any associated interest and penalties that would be payable to the taxing authorities upon examination. As of June 30, 2012, there were no unrecognized tax benefits identified and recorded as liabilities."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_individual_grants":11064,"reported_domestic_individual_grants_program_services":11064,"individual_grants":[{"type":"Monthly service fee assistance to resident","recipient_count":1,"cash":11064}],"total_domestic_grants":11064,"total_domestic_program_services":11064,"detail_individual_grants_total":11064,"detail_domestic_grants_total":11064,"supplemental_information":[{"identifier":"Procedure for Monitoring Grants in the U.S.:","form_and_line_reference":"Part I, Line 2:","explanation":"Schedule I, Part I, Line 2: The grantee must follow up with the organization with a report that details the use of grant funds awarded to them."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"Schedule I, Part I, Line 2: The grantee must follow up with the organization with a report that details the use of grant funds awarded to them.","form_and_line_reference":"Part I, Line 2:"}},"ScheduleR":{"tax_exempt_organizations":[{"ein":362181961,"business_name_line1":"Brethren Home","primary_activities":"Long term care for the elderly","exempt_code_section":"501(c)(3)","public_charity_status":"Line 9","controlled_organization":false,"legal_domicile_state":"IL","address_line1":"414 South Wesley Avenue","city":"Mt Morris","state":"IL","zip":"61054","name":"Brethren Home","address":"414 South Wesley Avenue, Mt Morris, IL, 61054"},{"ein":320158623,"business_name_line1":"Pinecrest Grove","primary_activities":"Administration of senior citizen residential property","exempt_code_section":"501(c)(3)","public_charity_status":"Line 9","controlled_organization":false,"legal_domicile_state":"IL","address_line1":"414 South Wesley Avenue","city":"Mt Morris","state":"IL","zip":"61054","name":"Pinecrest Grove","address":"414 South Wesley Avenue, Mt Morris, IL, 61054"},{"ein":363782988,"business_name_line1":"Pinecrest Foundation","primary_activities":"To raise, receive and administer funds for the benefit of elderly","exempt_code_section":"501(c)(3)","public_charity_status":"Line 11c, III-FI","controlled_organization":false,"legal_domicile_state":"IL","address_line1":"414 South Wesley Avenue","city":"Mt Morris","state":"IL","zip":"61054","name":"Pinecrest Foundation","address":"414 South Wesley Avenue, Mt Morris, IL, 61054"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":true,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201300079349300825_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Pinecrest Village is a continuing care retirement community providing quality residential and health services. Pinecrest Village seeks to promote an active retirement and healthy lifestyle with respect, dignity and security for the whole person.","primary_activities":"Pinecrest Village is a continuing care retirement community consisting of 48 congregate care units and 9 apartments. It provides spacious and maintenance free apartments and cottages to people who are 62 years of age or older able to live independently. Full kitchens allow residents to dine in if they choose or to entertain friends, while two freshly prepared meals are served each day in the Village's gracious dining room. A full slate of activities, from travel opportunities to morning coffee get-togethers, gives residents the chance to pursue interests, develop new skills, and meet their neighbors.","year":2015,"name":"Pinecrest Village","phone":"8157344103","website":"www.pinecrestcommunity.org","type":"990","principal_officer":"Dr Ed Baker","year_formation":1986,"state_legal_domicile":"IL","total_volunteers":14,"tax_period_begin":"2015-07-01T00:00:00","tax_period_end":"2016-06-30T00:00:00","address":"414 South Wesley Avenue, Mount Morris, IL, 61054, USA","city":"Mount Morris","state":"IL","country":"USA","zip_code":"61054"},"Governance":{"501c3 determination":true,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":920419,"Contributions":{"value":0},"Program revenue":{"value":918851,"Total revenue":918851},"Investment income":{"value":0},"Other revenues":{"value":1568,"Other total":1568}},"Expenses":{"value":752293,"Grant expense":{"value":10222,"Grants to domestic individuals":10222},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":742071,"Accounting":13833,"Advertising":4616,"Office expenses":3122,"Occupancy":174404,"Travel":1708,"Conferences and meetings":455,"Interest":560,"Depreciation and depletion":122446,"Itemized Expenses":420927},"Functional Expenses":{"Program Service Expenses":309340,"Management And General Expenses":442953,"Fundraising Expenses":0}},"Assets":{"value":3071640,"Non-interest bearing cash":100,"Accounts receivable":2126,"Prepaid expenses deferred charges":3037,"Land, building, equipment":1408612,"Other assets":1657765},"Liabilities":{"value":1321449,"Accounts payable, accrued":183315,"Deferred, revenue":1044375,"Unsecured notes loans payable":70933,"Other liabilities":22826},"Fund balance":{"value":1750191,"Unrestricted net assets":1750191},"Form990Details":{"program_service_accomplishments":[{"description":"Pinecrest Village is a continuing care retirement community consisting of 48 congregate care units and 9 apartments. It provides spacious and maintenance free apartments and cottages to people who are 62 years of age or older able to live independently. Full kitchens allow residents to dine in if they choose or to entertain friends, while two freshly prepared meals are served each day in the Village's gracious dining room. A full slate of activities, from travel opportunities to morning coffee get-togethers, gives residents the chance to pursue interests, develop new skills, and meet their neighbors.","expense":309340,"grants":10222,"revenue":918851}],"program_service_revenue_detail":[{"business_code":"623000","total_revenue":918851,"related_or_exempt_function_income":918851}],"functional_expense_allocations":{"accounting_fees":{"management_and_general":13833,"total":13833},"advertising":{"management_and_general":4616,"total":4616},"office_expenses":{"management_and_general":3122,"total":3122},"occupancy":{"total":174404},"travel":{"program_services":1708,"total":1708},"conferences_meetings":{"management_and_general":455,"total":455},"interest":{"program_services":560,"total":560},"depreciation_depletion":{"program_services":122446,"total":122446}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"Dr Ed Baker"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":true,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"8157344103","business_name_line1":"Ferol Labash","address_line1":"414 South Wesley Avenue","city":"Mount Morris","state":"IL","zip":"61054"},"contractor_compensation_group":[{"business_name_line1":"Eco Shield Home Design","compensation":377868,"services_description":"Siding, Roofing, Remodeling","address_line1":"400 W Lake Street Ste 112B","city":"Roselle","state":"IL","zip":"60172","name":"Eco Shield Home Design","address":"400 W Lake Street Ste 112B, Roselle, IL, 60172"}],"officers_directors_key_employees":[{"person_name":"Neil Brinkmeier","title":"President","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Neil Brinkmeier"},{"person_name":"Dr Ed Baker","title":"Vice President","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Dr Ed Baker"},{"person_name":"Michele Firebaugh","title":"Treasurer","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Michele Firebaugh"},{"person_name":"Dianne Swingel","title":"Secretary","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Dianne Swingel"},{"person_name":"Patrice Nightingale","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Patrice Nightingale"},{"person_name":"Willie Hisey-Pierson","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Willie Hisey-Pierson"},{"person_name":"Roger Anna","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Roger Anna"},{"person_name":"Beverly Binkley","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Beverly Binkley"},{"person_name":"Gary Henderson","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Gary Henderson"},{"person_name":"Andrew Welp","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Andrew Welp"},{"person_name":"Ralph McFadden","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Ralph McFadden"},{"person_name":"Richard L Noser","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Richard L Noser"},{"person_name":"Ferol Labash","title":"CEO/Administrator","average_hours_per_week":0.3,"average_hours_per_week_related_org":40.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":100100,"other_compensation":4174,"officer":true,"name":"Ferol Labash"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":1.0},"support_509":{"thirty_three_percent_test_current_year":true,"amounts_received_from_disqualified_persons":{"value":0},"gross_receipts_admissions":{"value":4487828,"current_year":918851,"current_year_minus1":823063,"current_year_minus2":893984,"current_year_minus3":922828,"current_year_minus4":929102},"total_support_calendar_year":{"value":4489404,"current_year":920419,"current_year_minus1":823065,"current_year_minus2":893984,"current_year_minus3":922828,"current_year_minus4":929108},"substantial_contributors_amount":{"value":0},"gross_investment_income":{"value":6,"current_year_minus4":6},"other_income":{"value":1570,"current_year":1568,"current_year_minus1":2},"investment_income_and_ubti":{"value":6,"current_year_minus4":6},"public_support_total":4487828,"public_support_percentage":0.9996,"investment_income_percentage":0.0,"prior_year_investment_income_percentage":0.0},"support_509_prior_schema":{"substantial_and_disqualified_persons_total":{"total":0},"total_509_group":{"current_year":918851,"current_year_minus1":823063,"current_year_minus2":893984,"current_year_minus3":922828,"current_year_minus4":929102,"total":4487828}}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":118807,"book_value":118807},"buildings":{"other_cost_or_other_basis":4568204,"book_value":1268554,"depreciation":3299650},"equipment":{"other_cost_or_other_basis":174688,"book_value":15769,"depreciation":158919},"other_land_buildings":{"other_cost_or_other_basis":244667,"book_value":5482,"depreciation":239185},"total_book_value":1408612},"other_assets":{"assets":[{"description":"Real estate tax escrow","book_value":14168},{"description":"Due from related parties","book_value":1643597}],"total_book_value":1657765},"other_liabilities":{"liabilities":[{"description":"Refundable deposits","amount":4320},{"description":"Construction costs payable","amount":18506}],"total_liability":22826,"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"Part X, Line 2:","explanation":"Pinecrest Village files a Form 990, Return of Organization Exempt from Income Tax, annually. When this return is filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would ultimately be sustained. Unrelated business income (UBI) is reported on Form 990-T, as appropriate. The benefit of a tax position is recognized in the consolidated financial statements in the period during which, based on all available evidence, management believes that it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions are not offset or aggregated with other positions. Tax positions that meet the \"more likely than not\" recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely to be realized on settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying consolidated statements of financial position along with any associated interest and penalties that would be payable to the taxing authorities upon examination. As of June 30, 2016 and 2015, there were no unrecognized tax benefits identified and recorded as liabilities. Form 990 filed by Pinecrest Village is subject to examination by the IRS up to three years from the extended due date of each return. Form 990 filed by Pinecrest Village is no longer subject to examination for the years ended June 30, 2012 and prior."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_individual_grants":10222,"reported_domestic_individual_grants_program_services":10222,"individual_grants":[{"type":"Monthly service fee assistance to resident","recipient_count":1,"cash":10222}],"total_domestic_grants":10222,"total_domestic_program_services":10222,"detail_individual_grants_total":10222,"detail_domestic_grants_total":10222,"supplemental_information":[{"form_and_line_reference":"Part I, Line 2:","explanation":"The grantee must follow up with the organization with a report that details the use of grant funds awarded to them."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"The grantee must follow up with the organization with a report that details the use of grant funds awarded to them.","form_and_line_reference":"Part I, Line 2:"}},"ScheduleR":{"tax_exempt_organizations":[{"ein":362181961,"business_name_line1":"Brethren Home","primary_activities_text":"Long term care for the elderly","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 9","controlled_organization_indicator":false,"legal_domicile_state":"IL","direct_controlling_business_name_line1":"Church of the Brethren","address_line1":"414 South Wesley Avenue","city":"Mount Morris","state":"IL","zip":"61054","name":"Brethren Home","address":"414 South Wesley Avenue, Mount Morris, IL, 61054"},{"ein":320158623,"business_name_line1":"Pinecrest Grove","primary_activities_text":"Administration of senior citizen residential property","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 9","controlled_organization_indicator":false,"legal_domicile_state":"IL","direct_controlling_business_name_line1":"Church of the Brethren","address_line1":"414 South Wesley Avenue","city":"Mount Morris","state":"IL","zip":"61054","name":"Pinecrest Grove","address":"414 South Wesley Avenue, Mount Morris, IL, 61054"},{"ein":363782988,"business_name_line1":"Pinecrest Foundation","primary_activities_text":"To raise, receive and administer funds for the benefit of elderly","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 11c, III-FI","controlled_organization_indicator":false,"legal_domicile_state":"IL","address_line1":"414 South Wesley Avenue","city":"Mount Morris","state":"IL","zip":"61054","name":"Pinecrest Foundation","address":"414 South Wesley Avenue, Mount Morris, IL, 61054"},{"ein":362167026,"business_name_line1":"Church of the Brethren","primary_activities_text":"Church","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 1","controlled_organization_indicator":false,"legal_domicile_state":"IL","address_line1":"1451 Dundee Avenue","city":"Elgin","state":"IL","zip":"60120","name":"Church of the Brethren","address":"1451 Dundee Avenue, Elgin, IL, 60120"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":true,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":true,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201740469349301714_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Pinecrest Village is a continuing care retirement community providing quality residential and health services. Pinecrest Village seeks to promote an active retirement and healthy lifestyle with respect, dignity and security for the whole person.","primary_activities":"Pinecrest Village is a continuing care retirement community consisting of 48 congregate care units and 9 apartments. It provides spacious and maintenance free apartments and cottages to people who are 62 years of age or older able to live independently. Full kitchens allow residents to dine in if they choose or to entertain friends, while two freshly prepared meals are served each day in the Village's gracious dining room. A full slate of activities, from travel opportunities to morning coffee get-togethers, gives residents the chance to pursue interests, develop new skills, and meet their neighbors.","year":2018,"name":"Pinecrest Village","phone":"8157344103","website":"www.pinecrestcommunity.org","type":"990","principal_officer":"Ferol Labash","year_formation":1986,"state_legal_domicile":"IL","total_volunteers":17,"tax_period_begin":"2018-07-01T00:00:00","tax_period_end":"2019-06-30T00:00:00","address":"414 South Wesley Avenue, Mount Morris, IL, 61054, USA","city":"Mount Morris","state":"IL","country":"USA","zip_code":"61054"},"Governance":{"501c3 determination":true,"Number of voting members":14,"Number of independent voting members":14,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":1119577,"Contributions":{"value":0},"Program revenue":{"value":1119577,"Total revenue":1119577},"Investment income":{"value":0},"Other revenues":{"value":0}},"Expenses":{"value":854708,"Grant expense":{"value":5597,"Grants to domestic individuals":5597},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":849111,"Accounting":25454,"Advertising":819,"Office expenses":4526,"Occupancy":203180,"Travel":41,"Interest":560,"Depreciation and depletion":129731,"Itemized Expenses":484800},"Functional Expenses":{"Program Service Expenses":558413,"Management And General Expenses":296295,"Fundraising Expenses":0}},"Assets":{"value":3845336,"Non-interest bearing cash":100,"Accounts receivable":0,"Prepaid expenses deferred charges":1194,"Land, building, equipment":1184976,"Other assets":2659066},"Liabilities":{"value":1462694,"Accounts payable, accrued":117926,"Deferred, revenue":1330618,"Unsecured notes loans payable":14000,"Other liabilities":150},"Fund balance":{"value":2382642,"Unrestricted net assets":2382642},"Form990Details":{"program_service_accomplishments":[{"description":"Pinecrest Village is a continuing care retirement community consisting of 48 congregate care units and 9 apartments. It provides spacious and maintenance free apartments and cottages to people who are 62 years of age or older able to live independently. Full kitchens allow residents to dine in if they choose or to entertain friends, while two freshly prepared meals are served each day in the Village's gracious dining room. A full slate of activities, from travel opportunities to morning coffee get-togethers, gives residents the chance to pursue interests, develop new skills, and meet their neighbors.","expense":558413,"grants":5597,"revenue":1119577}],"program_service_revenue_detail":[{"business_code":"623000","total_revenue":1119577,"related_or_exempt_function_income":1119577}],"functional_expense_allocations":{"accounting_fees":{"management_and_general":25454,"total":25454},"advertising":{"management_and_general":819,"total":819},"office_expenses":{"management_and_general":4526,"total":4526},"occupancy":{"total":203180},"travel":{"program_services":41,"total":41},"interest":{"program_services":560,"total":560},"depreciation_depletion":{"program_services":129731,"total":129731}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"Ferol Labash"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":true,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":true,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"8157344103","business_name_line1":"Ferol Labash","address_line1":"414 South Wesley Avenue","city":"Mount Morris","state":"IL","zip":"61054"},"officers_directors_key_employees":[{"person_name":"Andrew Welp","title":"President","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Andrew Welp"},{"person_name":"Gary Henderson","title":"Vice President","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Gary Henderson"},{"person_name":"Mike Anderson","title":"Treasurer","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Mike Anderson"},{"person_name":"Dianne Swingel","title":"Secretary","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Dianne Swingel"},{"person_name":"Dr Ed Baker","title":"President until 11/2018","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Dr Ed Baker"},{"person_name":"Michele Firebaugh","title":"Treasurer until 11/10/18","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Michele Firebaugh"},{"person_name":"Patrice Nightingale","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Patrice Nightingale"},{"person_name":"Willie Hisey-Pierson","title":"Director until 11/10/18","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Willie Hisey-Pierson"},{"person_name":"Roger Anna","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Roger Anna"},{"person_name":"Beverly Binkley","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Beverly Binkley"},{"person_name":"Neil Brinkmeier","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Neil Brinkmeier"},{"person_name":"Ralph McFadden","title":"Director until 11/10/18","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Ralph McFadden"},{"person_name":"Patricia Ball","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Patricia Ball"},{"person_name":"Gary Melvin","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Gary Melvin"},{"person_name":"Kurt Zuck","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Kurt Zuck"},{"person_name":"Brenda Nevenhoven","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Brenda Nevenhoven"},{"person_name":"Gerald Kinsley","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Gerald Kinsley"},{"person_name":"Ferol Labash","title":"Chief Executive Officer","average_hours_per_week":0.3,"average_hours_per_week_related_org":40.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":102449,"other_compensation":4916,"officer":true,"name":"Ferol Labash"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9997},"support_509":{"thirty_three_percent_test_current_year":true,"amounts_received_from_disqualified_persons":{"value":0},"gross_receipts_admissions":{"value":4779528,"current_year":1119577,"current_year_minus1":1034699,"current_year_minus2":883338,"current_year_minus3":918851,"current_year_minus4":823063},"total_support_calendar_year":{"value":4781098,"current_year":1119577,"current_year_minus1":1034699,"current_year_minus2":883338,"current_year_minus3":920419,"current_year_minus4":823065},"substantial_contributors_amount":{"value":0},"other_income":{"value":1570,"current_year_minus3":1568,"current_year_minus4":2},"public_support_total":4779528,"public_support_percentage":0.9997,"investment_income_percentage":0.0,"prior_year_investment_income_percentage":0.0},"support_509_prior_schema":{"substantial_and_disqualified_persons_total":{"total":0},"total_509_group":{"current_year":1119577,"current_year_minus1":1034699,"current_year_minus2":883338,"current_year_minus3":918851,"current_year_minus4":823063,"total":4779528}}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":118807,"book_value":118807},"buildings":{"other_cost_or_other_basis":4665687,"book_value":1000840,"depreciation":3664847},"equipment":{"other_cost_or_other_basis":236448,"book_value":65329,"depreciation":171119},"other_land_buildings":{"other_cost_or_other_basis":206153,"book_value":0,"depreciation":206153},"total_book_value":1184976},"other_assets":{"assets":[{"description":"Real estate tax escrow","book_value":12714},{"description":"Due from related parties","book_value":2646352}],"total_book_value":2659066},"other_liabilities":{"liabilities":[{"description":"Refundable deposits","amount":150}],"total_liability":150,"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"Part X, Line 2:","explanation":"Pinecrest Village files a Form 990, Return of Organization Exempt from Income Tax, annually. When this return is filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would ultimately be sustained. Unrelated business income (UBI) is reported on Form 990-T, as appropriate. The benefit of a tax position is recognized in the consolidated financial statements in the period during which, based on all available evidence, management believes that it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions are not offset or aggregated with other positions. Tax positions that meet the \"more likely than not\" recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely to be realized on settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying consolidated statements of financial position along with any associated interest and penalties that would be payable to the taxing authorities upon examination. As of June 30, 2019 and 2018, there were no unrecognized tax benefits identified and recorded as liabilities. Form 990 filed by Pinecrest Village is subject to examination by the IRS up to three years from the extended due date of each return. Form 990 filed by Pinecrest Village is no longer subject to examination for the years ended June 30, 2015 and prior."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_individual_grants":5597,"reported_domestic_individual_grants_program_services":5597,"individual_grants":[{"type":"Monthly service fee assistance to resident","recipient_count":1,"cash":5597,"noncash":0}],"total_domestic_grants":5597,"total_domestic_program_services":5597,"detail_individual_grants_total":5597,"detail_domestic_grants_total":5597,"supplemental_information":[{"form_and_line_reference":"Part I, Line 2:","explanation":"This reflects a reduction credit in monthly service fee granted to a resident who does not have the ability to pay the present monthly rate. No funds are given directly to the resident."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"This reflects a reduction credit in monthly service fee granted to a resident who does not have the ability to pay the present monthly rate. No funds are given directly to the resident.","form_and_line_reference":"Part I, Line 2:"}},"ScheduleR":{"tax_exempt_organizations":[{"ein":362181961,"business_name_line1":"Brethren Home","primary_activities_text":"Long term care for the elderly","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 10","controlled_organization_indicator":true,"legal_domicile_state":"IL","direct_controlling_business_name_line1":"Church of the Brethren","address_line1":"414 South Wesley Avenue","city":"Mount Morris","state":"IL","zip":"61054","name":"Brethren Home","address":"414 South Wesley Avenue, Mount Morris, IL, 61054"},{"ein":320158623,"business_name_line1":"Pinecrest Grove","primary_activities_text":"Administration of senior citizen residential property","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 10","controlled_organization_indicator":true,"legal_domicile_state":"IL","direct_controlling_business_name_line1":"Church of the Brethren","address_line1":"414 South Wesley Avenue","city":"Mount Morris","state":"IL","zip":"61054","name":"Pinecrest Grove","address":"414 South Wesley Avenue, Mount Morris, IL, 61054"},{"ein":363782988,"business_name_line1":"Pinecrest Foundation","primary_activities_text":"To raise, receive and administer funds for the benefit of elderly","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 12c, III-FI","controlled_organization_indicator":true,"legal_domicile_state":"IL","direct_controlling_business_name_line1":"Church of the Brethren","address_line1":"414 South Wesley","city":"Mount Morris","state":"IL","zip":"61054","name":"Pinecrest Foundation","address":"414 South Wesley, Mount Morris, IL, 61054"},{"ein":362167026,"business_name_line1":"Church of the Brethren","primary_activities_text":"Church","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 1","controlled_organization_indicator":false,"legal_domicile_state":"IL","address_line1":"1451 Dundee Avenue","city":"Elgin","state":"IL","zip":"60120","name":"Church of the Brethren","address":"1451 Dundee Avenue, Elgin, IL, 60120"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":true,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"Brethren Home","amount_involved":484800,"method_of_amount_determination":"Value of Services Received","transaction_type":"M","name":"Brethren Home"}]},"source_xml":"202001359349301445_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Pinecrest Village is a continuing care retirement community providing quality residential and health services. Pinecrest Village seeks to promote an active retirement and healthy lifestyle with respect, dignity and security for the whole person.","primary_activities":"Pinecrest Village is a continuing care retirement community consisting of 48 congregate care units and 9 apartments. It provides spacious and maintenance free apartments and cottages to people who are 62 years of age or older able to live independently. Full kitchens allow residents to dine in if they choose or to entertain friends, while two freshly prepared meals are served each day in the Village's gracious dining room. A full slate of activities, from travel opportunities to morning coffee get-togethers, gives residents the chance to pursue interests, develop new skills, and meet their neighbors.","year":2016,"name":"Pinecrest Village","phone":"8157344103","website":"www.pinecrestcommunity.org","type":"990","principal_officer":"Ferol Labash","year_formation":1986,"state_legal_domicile":"IL","total_volunteers":14,"tax_period_begin":"2016-07-01T00:00:00","tax_period_end":"2017-06-30T00:00:00","address":"414 South Wesley Avenue, Mount Morris, IL, 61054, USA","city":"Mount Morris","state":"IL","country":"USA","zip_code":"61054"},"Governance":{"501c3 determination":true,"Number of voting members":14,"Number of independent voting members":14,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":883338,"Contributions":{"value":0},"Program revenue":{"value":883338,"Total revenue":883338},"Investment income":{"value":0},"Other revenues":{"value":0}},"Expenses":{"value":731380,"Grant expense":{"value":12328,"Grants to domestic individuals":12328},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":719052,"Legal":50,"Accounting":10083,"Advertising":1297,"Office expenses":3628,"Occupancy":163822,"Travel":219,"Interest":560,"Depreciation and depletion":124193,"Itemized Expenses":415200},"Functional Expenses":{"Program Service Expenses":301122,"Management And General Expenses":430258,"Fundraising Expenses":0}},"Assets":{"value":3129597,"Non-interest bearing cash":100,"Accounts receivable":4035,"Prepaid expenses deferred charges":3045,"Land, building, equipment":1298932,"Other assets":1823485},"Liabilities":{"value":1227448,"Accounts payable, accrued":106243,"Deferred, revenue":1099624,"Unsecured notes loans payable":14000,"Other liabilities":7581},"Fund balance":{"value":1902149,"Unrestricted net assets":1902149},"Form990Details":{"program_service_accomplishments":[{"description":"Pinecrest Village is a continuing care retirement community consisting of 48 congregate care units and 9 apartments. It provides spacious and maintenance free apartments and cottages to people who are 62 years of age or older able to live independently. Full kitchens allow residents to dine in if they choose or to entertain friends, while two freshly prepared meals are served each day in the Village's gracious dining room. A full slate of activities, from travel opportunities to morning coffee get-togethers, gives residents the chance to pursue interests, develop new skills, and meet their neighbors.","expense":301122,"grants":12328,"revenue":883338}],"program_service_revenue_detail":[{"business_code":"623000","total_revenue":883338,"related_or_exempt_function_income":883338}],"functional_expense_allocations":{"legal_fees":{"management_and_general":50,"total":50},"accounting_fees":{"management_and_general":10083,"total":10083},"advertising":{"management_and_general":1297,"total":1297},"office_expenses":{"management_and_general":3628,"total":3628},"occupancy":{"total":163822},"travel":{"program_services":219,"total":219},"interest":{"program_services":560,"total":560},"depreciation_depletion":{"program_services":124193,"total":124193}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"Ferol Labash"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":true,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"8157344103","business_name_line1":"Ferol Labash","address_line1":"414 South Wesley Avenue","city":"Mount Morris","state":"IL","zip":"61054"},"contractor_compensation_group":[{"business_name_line1":"Eco Shield Home Design","compensation":134928,"services_description":"Siding, Roofing, Remodeling","address_line1":"400 W Lake Street Ste 112B","city":"Roselle","state":"IL","zip":"60172","name":"Eco Shield Home Design","address":"400 W Lake Street Ste 112B, Roselle, IL, 60172"}],"officers_directors_key_employees":[{"person_name":"Neil Brinkmeier","title":"President","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Neil Brinkmeier"},{"person_name":"Dr Ed Baker","title":"Vice President","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Dr Ed Baker"},{"person_name":"Michele Firebaugh","title":"Treasurer","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Michele Firebaugh"},{"person_name":"Dianne Swingel","title":"Secretary","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Dianne Swingel"},{"person_name":"Patrice Nightingale","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Patrice Nightingale"},{"person_name":"Willie Hisey-Pierson","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Willie Hisey-Pierson"},{"person_name":"Roger Anna","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Roger Anna"},{"person_name":"Beverly Binkley","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Beverly Binkley"},{"person_name":"Gary Henderson","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Gary Henderson"},{"person_name":"Andrew Welp","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Andrew Welp"},{"person_name":"Ralph McFadden","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Ralph McFadden"},{"person_name":"Richard L Noser","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Richard L Noser"},{"person_name":"Patricia Ball","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Patricia Ball"},{"person_name":"Gary Melvin","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Gary Melvin"},{"person_name":"Ferol Labash","title":"CEO/Administrator","average_hours_per_week":0.3,"average_hours_per_week_related_org":40.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":105276,"other_compensation":54,"officer":true,"name":"Ferol Labash"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9996},"support_509":{"thirty_three_percent_test_current_year":true,"amounts_received_from_disqualified_persons":{"value":0},"gross_receipts_admissions":{"value":4442064,"current_year":883338,"current_year_minus1":918851,"current_year_minus2":823063,"current_year_minus3":893984,"current_year_minus4":922828},"total_support_calendar_year":{"value":4443634,"current_year":883338,"current_year_minus1":920419,"current_year_minus2":823065,"current_year_minus3":893984,"current_year_minus4":922828},"substantial_contributors_amount":{"value":0},"other_income":{"value":1570,"current_year_minus1":1568,"current_year_minus2":2},"public_support_total":4442064,"public_support_percentage":0.9996,"investment_income_percentage":0.0,"prior_year_investment_income_percentage":0.0},"support_509_prior_schema":{"substantial_and_disqualified_persons_total":{"total":0},"total_509_group":{"current_year":883338,"current_year_minus1":918851,"current_year_minus2":823063,"current_year_minus3":893984,"current_year_minus4":922828,"total":4442064}}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":118807,"book_value":118807},"buildings":{"other_cost_or_other_basis":4585898,"book_value":1168892,"depreciation":3417006},"equipment":{"other_cost_or_other_basis":174688,"book_value":11106,"depreciation":163582},"other_land_buildings":{"other_cost_or_other_basis":241488,"book_value":127,"depreciation":241361},"total_book_value":1298932},"other_assets":{"assets":[{"description":"Real estate tax escrow","book_value":10852},{"description":"Due from related parties","book_value":1812633}],"total_book_value":1823485},"other_liabilities":{"liabilities":[{"description":"Refundable deposits","amount":7581}],"total_liability":7581,"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"Part X, Line 2:","explanation":"Pinecrest Village files a Form 990, Return of Organization Exempt from Income Tax, annually. When this return is filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would ultimately be sustained. Unrelated business income (UBI) is reported on Form 990-T, as appropriate. The benefit of a tax position is recognized in the consolidated financial statements in the period during which, based on all available evidence, management believes that it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions are not offset or aggregated with other positions. Tax positions that meet the \"more likely than not\" recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely to be realized on settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying consolidated statements of financial position along with any associated interest and penalties that would be payable to the taxing authorities upon examination. As of June 30, 2017 and 2016, there were no unrecognized tax benefits identified and recorded as liabilities. Form 990 filed by Pinecrest Village is subject to examination by the IRS up to three years from the extended due date of each return. Form 990 filed by Pinecrest Village is no longer subject to examination for the years ended June 30, 2013 and prior."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_individual_grants":12328,"reported_domestic_individual_grants_program_services":12328,"individual_grants":[{"type":"Monthly service fee assistance to resident","recipient_count":1,"cash":12328}],"total_domestic_grants":12328,"total_domestic_program_services":12328,"detail_individual_grants_total":12328,"detail_domestic_grants_total":12328,"supplemental_information":[{"form_and_line_reference":"Part I, Line 2:","explanation":"This reflects a reduction credit in monthly service fee granted to a resident who does not have the ability to pay the present monthly rate. No funds are given directly to the resident."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"This reflects a reduction credit in monthly service fee granted to a resident who does not have the ability to pay the present monthly rate. No funds are given directly to the resident.","form_and_line_reference":"Part I, Line 2:"}},"ScheduleR":{"tax_exempt_organizations":[{"ein":362181961,"business_name_line1":"Brethren Home","primary_activities_text":"Long term care for the elderly","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 10","controlled_organization_indicator":false,"legal_domicile_state":"IL","direct_controlling_business_name_line1":"Church of the Brethren","address_line1":"414 South Wesley Avenue","city":"Mount Morris","state":"IL","zip":"61054","name":"Brethren Home","address":"414 South Wesley Avenue, Mount Morris, IL, 61054"},{"ein":320158623,"business_name_line1":"Pinecrest Grove","primary_activities_text":"Administration of senior citizen residential property","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 10","controlled_organization_indicator":false,"legal_domicile_state":"IL","direct_controlling_business_name_line1":"Church of the Brethren","address_line1":"414 South Wesley Avenue","city":"Mount Morris","state":"IL","zip":"61054","name":"Pinecrest Grove","address":"414 South Wesley Avenue, Mount Morris, IL, 61054"},{"ein":363782988,"business_name_line1":"Pinecrest Foundation","primary_activities_text":"To raise, receive and administer funds for the benefit of elderly","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 12c, III-FI","controlled_organization_indicator":false,"legal_domicile_state":"IL","address_line1":"414 South Wesley Avenue","city":"Mount Morris","state":"IL","zip":"61054","name":"Pinecrest Foundation","address":"414 South Wesley Avenue, Mount Morris, IL, 61054"},{"ein":362167026,"business_name_line1":"Church of the Brethren","primary_activities_text":"Church","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 1","controlled_organization_indicator":false,"legal_domicile_state":"IL","address_line1":"1451 Dundee Avenue","city":"Elgin","state":"IL","zip":"60120","name":"Church of the Brethren","address":"1451 Dundee Avenue, Elgin, IL, 60120"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":true,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201821319349302487_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Pinecrest Village is a continuing care retirement community providing quality residential and health services. Pinecrest Village seeks to promote an active retirement and healthy lifestyle with respect, dignity and security for the whole person.","primary_activities":"Pinecrest Village is a continuing care retirement community consisting of 48 congregate care units and 9 apartments. It provides spacious and maintenance free apartments and cottages to people who are 62 years of age or older able to live independently. Full kitchens allow residents to dine in if they choose or to entertain friends, while two freshly prepared meals are served each day in the Village's gracious dining room. A full slate of activities, from travel opportunities to morning coffee get-togethers, gives residents the chance to pursue interests, develop new skills, and meet their neighbors.","year":2017,"name":"Pinecrest Village","phone":"8157344103","website":"www.pinecrestcommunity.org","type":"990","principal_officer":"Ferol Labash","year_formation":1986,"state_legal_domicile":"IL","total_volunteers":14,"tax_period_begin":"2017-07-01T00:00:00","tax_period_end":"2018-06-30T00:00:00","address":"414 South Wesley Avenue, Mount Morris, IL, 61054, USA","city":"Mount Morris","state":"IL","country":"USA","zip_code":"61054"},"Governance":{"501c3 determination":true,"Number of voting members":14,"Number of independent voting members":14,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":1034699,"Contributions":{"value":0},"Program revenue":{"value":1034699,"Total revenue":1034699},"Investment income":{"value":0},"Other revenues":{"value":0}},"Expenses":{"value":819075,"Grant expense":{"value":12423,"Grants to domestic individuals":12423},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":806652,"Accounting":16082,"Advertising":2133,"Office expenses":6393,"Occupancy":211672,"Travel":37,"Interest":560,"Depreciation and depletion":125775,"Itemized Expenses":444000},"Functional Expenses":{"Program Service Expenses":539418,"Management And General Expenses":279657,"Fundraising Expenses":0}},"Assets":{"value":3473947,"Non-interest bearing cash":100,"Accounts receivable":786,"Prepaid expenses deferred charges":3079,"Land, building, equipment":1247541,"Other assets":2222441},"Liabilities":{"value":1356174,"Accounts payable, accrued":137143,"Deferred, revenue":1200631,"Unsecured notes loans payable":14000,"Other liabilities":4400},"Fund balance":{"value":2117773,"Unrestricted net assets":2117773},"Form990Details":{"program_service_accomplishments":[{"description":"Pinecrest Village is a continuing care retirement community consisting of 48 congregate care units and 9 apartments. It provides spacious and maintenance free apartments and cottages to people who are 62 years of age or older able to live independently. Full kitchens allow residents to dine in if they choose or to entertain friends, while two freshly prepared meals are served each day in the Village's gracious dining room. A full slate of activities, from travel opportunities to morning coffee get-togethers, gives residents the chance to pursue interests, develop new skills, and meet their neighbors.","expense":539418,"grants":12423,"revenue":1034699}],"program_service_revenue_detail":[{"business_code":"623000","total_revenue":1034699,"related_or_exempt_function_income":1034699}],"functional_expense_allocations":{"accounting_fees":{"management_and_general":16082,"total":16082},"advertising":{"management_and_general":2133,"total":2133},"office_expenses":{"management_and_general":6393,"total":6393},"occupancy":{"total":211672},"travel":{"program_services":37,"total":37},"interest":{"program_services":560,"total":560},"depreciation_depletion":{"program_services":125775,"total":125775}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"Ferol Labash"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":true,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":true,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"8157344103","business_name_line1":"Ferol Labash","address_line1":"414 South Wesley Avenue","city":"Mount Morris","state":"IL","zip":"61054"},"officers_directors_key_employees":[{"person_name":"Dr Ed Baker","title":"President","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Dr Ed Baker"},{"person_name":"Andrew Welp","title":"Vice President","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Andrew Welp"},{"person_name":"Michele Firebaugh","title":"Treasurer","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Michele Firebaugh"},{"person_name":"Dianne Swingel","title":"Secretary","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Dianne Swingel"},{"person_name":"Patrice Nightingale","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Patrice Nightingale"},{"person_name":"Willie Hisey-Pierson","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Willie Hisey-Pierson"},{"person_name":"Roger Anna","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Roger Anna"},{"person_name":"Beverly Binkley","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Beverly Binkley"},{"person_name":"Gary Henderson","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Gary Henderson"},{"person_name":"Neil Brinkmeier","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Neil Brinkmeier"},{"person_name":"Ralph McFadden","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Ralph McFadden"},{"person_name":"Richard L Noser","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Richard L Noser"},{"person_name":"Patricia Ball","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Patricia Ball"},{"person_name":"Gary Melvin","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Gary Melvin"},{"person_name":"Ferol Labash","title":"Chief Executive Officer","average_hours_per_week":0.3,"average_hours_per_week_related_org":40.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":101374,"other_compensation":4929,"officer":true,"name":"Ferol Labash"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9996},"support_509":{"thirty_three_percent_test_current_year":true,"amounts_received_from_disqualified_persons":{"value":0},"gross_receipts_admissions":{"value":4553935,"current_year":1034699,"current_year_minus1":883338,"current_year_minus2":918851,"current_year_minus3":823063,"current_year_minus4":893984},"total_support_calendar_year":{"value":4555505,"current_year":1034699,"current_year_minus1":883338,"current_year_minus2":920419,"current_year_minus3":823065,"current_year_minus4":893984},"substantial_contributors_amount":{"value":0},"other_income":{"value":1570,"current_year_minus2":1568,"current_year_minus3":2},"public_support_total":4553935,"public_support_percentage":0.9997,"investment_income_percentage":0.0,"prior_year_investment_income_percentage":0.0},"support_509_prior_schema":{"substantial_and_disqualified_persons_total":{"total":0},"total_509_group":{"current_year":1034699,"current_year_minus1":883338,"current_year_minus2":918851,"current_year_minus3":823063,"current_year_minus4":893984,"total":4553935}}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":118807,"book_value":118807},"buildings":{"other_cost_or_other_basis":4613881,"book_value":1074894,"depreciation":3538987},"equipment":{"other_cost_or_other_basis":174688,"book_value":7440,"depreciation":167248},"other_land_buildings":{"other_cost_or_other_basis":279161,"book_value":46400,"depreciation":232761},"total_book_value":1247541},"other_assets":{"assets":[{"description":"Real estate tax escrow","book_value":7307},{"description":"Due from related parties","book_value":2215134}],"total_book_value":2222441},"other_liabilities":{"liabilities":[{"description":"Refundable deposits","amount":4400}],"total_liability":4400,"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"Part X, Line 2:","explanation":"Pinecrest Village files a Form 990, Return of Organization Exempt from Income Tax, annually. When this return is filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would ultimately be sustained. Unrelated business income (UBI) is reported on Form 990-T, as appropriate. The benefit of a tax position is recognized in the consolidated financial statements in the period during which, based on all available evidence, management believes that it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions are not offset or aggregated with other positions. Tax positions that meet the \"more likely than not\" recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely to be realized on settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying consolidated statements of financial position along with any associated interest and penalties that would be payable to the taxing authorities upon examination. As of June 30, 2018 and 2017, there were no unrecognized tax benefits identified and recorded as liabilities. Form 990 filed by Pinecrest Village is subject to examination by the IRS up to three years from the extended due date of each return. Form 990 filed by Pinecrest Village is no longer subject to examination for the years ended June 30, 2014 and prior."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_individual_grants":12423,"reported_domestic_individual_grants_program_services":12423,"individual_grants":[{"type":"Monthly service fee assistance to resident","recipient_count":1,"cash":12423,"noncash":0}],"total_domestic_grants":12423,"total_domestic_program_services":12423,"detail_individual_grants_total":12423,"detail_domestic_grants_total":12423,"supplemental_information":[{"form_and_line_reference":"Part I, Line 2:","explanation":"This reflects a reduction credit in monthly service fee granted to a resident who does not have the ability to pay the present monthly rate. No funds are given directly to the resident."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"This reflects a reduction credit in monthly service fee granted to a resident who does not have the ability to pay the present monthly rate. No funds are given directly to the resident.","form_and_line_reference":"Part I, Line 2:"}},"ScheduleR":{"tax_exempt_organizations":[{"ein":362181961,"business_name_line1":"Brethren Home","primary_activities_text":"Long term care for the elderly","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 10","controlled_organization_indicator":true,"legal_domicile_state":"IL","direct_controlling_business_name_line1":"Church of the Brethren","address_line1":"414 South Wesley Avenue","city":"Mount Morris","state":"IL","zip":"61054","name":"Brethren Home","address":"414 South Wesley Avenue, Mount Morris, IL, 61054"},{"ein":320158623,"business_name_line1":"Pinecrest Grove","primary_activities_text":"Administration of senior citizen residential property","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 10","controlled_organization_indicator":true,"legal_domicile_state":"IL","direct_controlling_business_name_line1":"Church of the Brethren","address_line1":"414 South Wesley Avenue","city":"Mount Morris","state":"IL","zip":"61054","name":"Pinecrest Grove","address":"414 South Wesley Avenue, Mount Morris, IL, 61054"},{"ein":363782988,"business_name_line1":"Pinecrest Foundation","primary_activities_text":"To raise, receive and administer funds for the benefit of elderly","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 12c, III-FI","controlled_organization_indicator":false,"legal_domicile_state":"IL","address_line1":"414 South Wesley Avenue","city":"Mount Morris","state":"IL","zip":"61054","name":"Pinecrest Foundation","address":"414 South Wesley Avenue, Mount Morris, IL, 61054"},{"ein":362167026,"business_name_line1":"Church of the Brethren","primary_activities_text":"Church","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 1","controlled_organization_indicator":false,"legal_domicile_state":"IL","address_line1":"1451 Dundee Avenue","city":"Elgin","state":"IL","zip":"60120","name":"Church of the Brethren","address":"1451 Dundee Avenue, Elgin, IL, 60120"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":true,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"Brethren Home","amount_involved":444000,"method_of_amount_determination":"Value of Services Received","transaction_type":"M","name":"Brethren Home"}]},"source_xml":"201931219349301313_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Pinecrest Village is a continuing care retirement community providing quality residential and health services. Pinecrest Village seeks to promote an active retirement and healthy lifestyle with respect, dignity and security for the whole person.","primary_activities":"Pinecrest Village is a continuing care retirement community consisting of 48 congregate care units and 9 apartments. It provides spacious and maintenance free apartments and cottages to people who are 62 years of age or older able to live independently. Full kitchens allow residents to dine in if they choose or to entertain friends, while two freshly prepared meals are served each day in the Village's gracious dining room. A full slate of activities, from travel opportunities to morning coffee get-togethers, gives residents the chance to pursue interests, develop new skills, and meet their neighbors.","year":2020,"name":"Pinecrest Village","phone":"8157344103","website":"www.pinecrestcommunity.org","type":"990","principal_officer":"Ferol Labash","year_formation":1986,"state_legal_domicile":"IL","total_volunteers":18,"tax_period_begin":"2020-07-01T00:00:00","tax_period_end":"2021-06-30T00:00:00","address":"414 South Wesley Avenue, Mount Morris, IL, 61054, USA","city":"Mount Morris","state":"IL","country":"USA","zip_code":"61054"},"Governance":{"501c3 determination":true,"Number of voting members":13,"Number of independent voting members":13,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":1082213,"Contributions":{"value":0},"Program revenue":{"value":1076761,"Total revenue":1076761},"Investment income":{"value":0},"Other revenues":{"value":5452,"Other total":5452}},"Expenses":{"value":939607,"Grant expense":{"value":12470,"Grants to domestic individuals":12470},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":927137,"Accounting":52889,"Advertising":4264,"Office expenses":11282,"Occupancy":97004,"Travel":5212,"Interest":560,"Depreciation and depletion":167367,"Insurance":46220,"Itemized Expenses":{"value":542339,"Admin. Service Fees":500400,"Repairs":41939}},"Functional Expenses":{"Program Service Expenses":625442,"Management And General Expenses":314165,"Fundraising Expenses":0}},"Assets":{"value":3774871,"Non-interest bearing cash":100,"Accounts receivable":9489,"Prepaid expenses deferred charges":0,"Land, building, equipment":1155828,"Other assets":2609454},"Liabilities":{"value":836672,"Accounts payable, accrued":74946,"Deferred, revenue":739085,"Unsecured notes loans payable":14000,"Other liabilities":8641},"Fund balance":{"value":2938199,"Net assets without donor restriction":2938199},"Form990Details":{"program_service_accomplishments":[{"description":"Pinecrest Village is a continuing care retirement community consisting of 48 congregate care units and 9 apartments. It provides spacious and maintenance free apartments and cottages to people who are 62 years of age or older able to live independently. Full kitchens allow residents to dine in if they choose or to entertain friends, while two freshly prepared meals are served each day in the Village's gracious dining room. A full slate of activities, from travel opportunities to morning coffee get-togethers, gives residents the chance to pursue interests, develop new skills, and meet their neighbors.","expense":625442,"grants":12470,"revenue":1076761}],"program_service_revenue_detail":[{"business_code":"623000","total_revenue":1076761,"related_or_exempt_function_income":1076761}],"functional_expense_allocations":{"accounting_fees":{"management_and_general":52889,"total":52889},"advertising":{"management_and_general":4264,"total":4264},"office_expenses":{"management_and_general":11282,"total":11282},"occupancy":{"total":97004},"travel":{"program_services":5212,"total":5212},"interest":{"program_services":560,"total":560},"depreciation_depletion":{"program_services":167367,"total":167367},"insurance":{"program_services":46220,"total":46220}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"Ferol Labash"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":true,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":true,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"8157344103","business_name_line1":"Ferol Labash","address_line1":"414 South Wesley Avenue","city":"Mount Morris","state":"IL","zip":"61054"},"officers_directors_key_employees":[{"person_name":"Ferol Labash","title":"Chief Executive Officer","average_hours_per_week":0.3,"average_hours_per_week_related_org":40.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":107805,"other_compensation":4344,"officer":true,"name":"Ferol Labash"},{"person_name":"Wynette Wilson","title":"Rehab LPN","average_hours_per_week":57.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":105363,"other_compensation":4233,"highest_compensated_employee":true,"name":"Wynette Wilson"},{"person_name":"Andrew Welp","title":"President","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Andrew Welp"},{"person_name":"Gary Henderson","title":"Vice President","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Gary Henderson"},{"person_name":"Mike Anderson","title":"Treasurer","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Mike Anderson"},{"person_name":"Dianne Swingel","title":"Secretary until 11/30/20","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Dianne Swingel"},{"person_name":"Patricia Ball","title":"Secretary as of 12/1/20","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Patricia Ball"},{"person_name":"Roger Anna","title":"Director until 11/30/20","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Roger Anna"},{"person_name":"Dr Edward Baker","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Dr Edward Baker"},{"person_name":"Beverly Binkley","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Beverly Binkley"},{"person_name":"Neil Brinkmeier","title":"Director until 11/30/20","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Neil Brinkmeier"},{"person_name":"Tom Glendenning","title":"Director as of 12/1/20","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Tom Glendenning"},{"person_name":"Cathy Hart","title":"Director as of 12/1/20","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Cathy Hart"},{"person_name":"Gerald Kinsley","title":"Director until 11/30/20","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Gerald Kinsley"},{"person_name":"Gary Melvin","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Gary Melvin"},{"person_name":"Dr Katie Miller","title":"Director as of 12/1/20","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Dr Katie Miller"},{"person_name":"Brenda Nevenhoven","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Brenda Nevenhoven"},{"person_name":"Patrice Nightingale","title":"Director until 11/30/20","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Patrice Nightingale"},{"person_name":"Steve Voelker","title":"Director as of 12/1/20","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Steve Voelker"},{"person_name":"Kurt Zuck","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Kurt Zuck"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9997},"support_509":{"thirty_three_percent_test_current_year":true,"amounts_received_from_disqualified_persons":{"value":0},"gross_receipts_admissions":{"value":5353921,"current_year":1076761,"current_year_minus1":1239546,"current_year_minus2":1119577,"current_year_minus3":1034699,"current_year_minus4":883338},"gross_receipts_non_unrelated_business":{"value":5267,"current_year":5267},"total_support_calendar_year":{"value":5359373,"current_year":1082213,"current_year_minus1":1239546,"current_year_minus2":1119577,"current_year_minus3":1034699,"current_year_minus4":883338},"substantial_contributors_amount":{"value":357144,"current_year":357144},"other_income":{"value":185,"current_year":185},"public_support_total":5002044,"public_support_percentage":0.9333,"investment_income_percentage":0.0,"prior_year_investment_income_percentage":0.0},"support_509_prior_schema":{"substantial_and_disqualified_persons_total":{"current_year":357144,"total":357144},"total_509_group":{"current_year":1082028,"current_year_minus1":1239546,"current_year_minus2":1119577,"current_year_minus3":1034699,"current_year_minus4":883338,"total":5359188}}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":118807,"book_value":118807},"buildings":{"other_cost_or_other_basis":4864548,"book_value":922088,"depreciation":3942460},"equipment":{"other_cost_or_other_basis":296108,"book_value":103064,"depreciation":193044},"other_land_buildings":{"other_cost_or_other_basis":219329,"book_value":11869,"depreciation":207460},"total_book_value":1155828},"other_assets":{"assets":[{"description":"Real estate tax escrow","book_value":5097},{"description":"Due from related parties","book_value":2604357}],"total_book_value":2609454},"other_liabilities":{"liabilities":[{"description":"Resident credit balances","amount":8641}],"total_liability":8641,"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"Part X, Line 2:","explanation":"Pinecrest Village files a Form 990, Return of Organization Exempt from Income Tax, annually. When this return is filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would ultimately be sustained. Unrelated business income (UBI) is reported on Form 990-T, as appropriate. The benefit of a tax position is recognized in the consolidated financial statements in the period during which, based on all available evidence, management believes that it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions are not offset or aggregated with other positions. Tax positions that meet the \"more likely than not\" recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely to be realized on settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying consolidated statements of financial position along with any associated interest and penalties that would be payable to the taxing authorities upon examination. As of June 30, 2021 and 2020, there were no unrecognized tax benefits identified and recorded as liabilities. Form 990 filed by Pinecrest Village is subject to examination by the IRS up to three years from the extended due date of each return. Form 990 filed by Pinecrest Village is no longer subject to examination for the years ended June 30, 2017 and prior."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_individual_grants":12470,"reported_domestic_individual_grants_program_services":12470,"individual_grants":[{"type":"Monthly service fee assistance to resident","recipient_count":1,"cash":12470,"noncash":0}],"total_domestic_grants":12470,"total_domestic_program_services":12470,"detail_individual_grants_total":12470,"detail_domestic_grants_total":12470,"supplemental_information":[{"form_and_line_reference":"Part I, Line 2:","explanation":"This reflects a reduction credit in monthly service fee granted to a resident who does not have the ability to pay the present monthly rate. No funds are given directly to the resident."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"This reflects a reduction credit in monthly service fee granted to a resident who does not have the ability to pay the present monthly rate. No funds are given directly to the resident.","form_and_line_reference":"Part I, Line 2:"}},"ScheduleR":{"tax_exempt_organizations":[{"ein":362181961,"business_name_line1":"Brethren Home","primary_activities_text":"Long term care for the elderly","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 10","controlled_organization_indicator":true,"legal_domicile_state":"IL","direct_controlling_business_name_line1":"Church of the Brethren","address_line1":"414 South Wesley Avenue","city":"Mount Morris","state":"IL","zip":"61054","name":"Brethren Home","address":"414 South Wesley Avenue, Mount Morris, IL, 61054"},{"ein":320158623,"business_name_line1":"Pinecrest Grove","primary_activities_text":"Administration of senior citizen residential property","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 10","controlled_organization_indicator":true,"legal_domicile_state":"IL","direct_controlling_business_name_line1":"Church of the Brethren","address_line1":"414 South Wesley Avenue","city":"Mount Morris","state":"IL","zip":"61054","name":"Pinecrest Grove","address":"414 South Wesley Avenue, Mount Morris, IL, 61054"},{"ein":363782988,"business_name_line1":"Pinecrest Foundation","primary_activities_text":"To raise, receive and administer funds for the benefit of elderly","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 12d, III-O","controlled_organization_indicator":true,"legal_domicile_state":"IL","direct_controlling_business_name_line1":"Church of the Brethren","address_line1":"414 South Wesley","city":"Mount Morris","state":"IL","zip":"61054","name":"Pinecrest Foundation","address":"414 South Wesley, Mount Morris, IL, 61054"},{"ein":362167026,"business_name_line1":"Church of the Brethren","primary_activities_text":"Church","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 1","controlled_organization_indicator":false,"legal_domicile_state":"IL","address_line1":"1451 Dundee Avenue","city":"Elgin","state":"IL","zip":"60120","name":"Church of the Brethren","address":"1451 Dundee Avenue, Elgin, IL, 60120"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":true,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"Brethren Home","amount_involved":500400,"method_of_amount_determination":"Value of Services Received","transaction_type":"M","name":"Brethren Home"}]},"source_xml":"202220889349300307_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Pinecrest village is a continuing care retirement community providing quality residential and health services","primary_activities":"Pinecrest village is a continuing care retirement community consisting of 48 congregate care units and 9 apartments. It provides spacious and maintenance free apartments and cottages to people who are 62 years of age or older able to live independently. Full kitchens allow residents to dine in if they choose or to entertain friends, while 2 freshly prepared meals are served each day in the village's gracious dining room. A full slate of activities, from travel opportunities to morning coffee get-togethers, give residents the chance to pursue interests, develop new skills and meet their neighbors.\n\nPinecrest village is a continuing care retirement community providing qualify residential and health services. Pinecrest village seeks to promote an active retirement and healthy lifestyle with respect, dignity and security for the whole person.","year":2021,"name":"PINECREST VILLAGE","phone":"8159626611","website":"WWW.PINECRESTCOMMUNITY.ORG","type":"990","principal_officer":"JAMES A STEVENS TRUSTEE","year_formation":1986,"state_legal_domicile":"IL","tax_period_begin":"2021-07-01T00:00:00","tax_period_end":"2022-06-30T00:00:00","address":"6833 STALTER DRIVE, ROCKFORD, IL, 61108, USA","city":"ROCKFORD","state":"IL","country":"USA","zip_code":"61108"},"Governance":{"501c3 determination":true,"Number of voting members":13,"Number of independent voting members":13,"Number of employees total":0,"Total Gross UBI":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":1051908,"Contributions":{"value":0},"Program revenue":{"value":1022256,"Total revenue":1022256},"Investment income":{"value":0},"Other revenues":{"value":29652,"Other total":29652}},"Expenses":{"value":986120,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":986120,"Occupancy":119201,"Interest":191,"Depreciation and depletion":173220,"Itemized Expenses":{"value":693508,"ADMIN SERVICE FEES":582300,"SUPPORTING SERVICES":109994,"DIETARY":1214}},"Functional Expenses":{"Program Service Expenses":828446,"Management And General Expenses":157674,"Fundraising Expenses":0}},"Assets":{"value":3563202,"Non-interest bearing cash":100,"Accounts receivable":1902,"Prepaid expenses deferred charges":8893,"Land, building, equipment":1118735,"Other assets":2433572},"Liabilities":{"value":559215,"Accounts payable, accrued":129145,"Deferred, revenue":416655,"Other liabilities":13415},"Fund balance":{"value":3003987,"Net assets without donor restriction":3003987},"Form990Details":{"program_service_accomplishments":[{"description":"PINECREST VILLAGE IS A CONTINUING CARE RETIREMENT COMMUNITY CONSISTING OF 48 CONGREGATE CARE UNITS AND 9 APARTMENTS. IT PROVIDES SPACIOUS AND MAINTENANCE FREE APARTMENTS AND COTTAGES TO PEOPLE WHO ARE 62 YEARS OF AGE OR OLDER ABLE TO LIVE INDEPENDENTLY. FULL KITCHENS ALLOW RESIDENTS TO DINE IN IF THEY CHOOSE OR TO ENTERTAIN FRIENDS, WHILE 2 FRESHLY PREPARED MEALS ARE SERVED EACH DAY IN THE VILLAGE'S GRACIOUS DINING ROOM. A FULL SLATE OF ACTIVITIES, FROM TRAVEL OPPORTUNITIES TO MORNING COFFEE GET-TOGETHERS, GIVE RESIDENTS THE CHANCE TO PURSUE INTERESTS, DEVELOP NEW SKILLS AND MEET THEIR NEIGHBORS.","expense":828446,"revenue":1022256}],"program_service_revenue_detail":[{"business_code":"623000","total_revenue":1022256,"related_or_exempt_function_income":1022256}],"functional_expense_allocations":{"occupancy":{"total":119201},"interest":{"program_services":191,"total":191},"depreciation_depletion":{"program_services":173220,"total":173220}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"JAMES A STEVENS TRUSTEE"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":true,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"JAMES A STEVENS TRUSTEE","phone":"8159626611","address_line1":"6833 STALTER DRIVE","city":"ROCKFORD","state":"IL","zip":"61108"},"officers_directors_key_employees":[{"person_name":"ANDREW WELP","title":"PRESIDENT","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"ANDREW WELP"},{"person_name":"GARY HENDERSON","title":"VICE PRESIDE","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"GARY HENDERSON"},{"person_name":"MIKE ANDERSON","title":"TREASURER","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MIKE ANDERSON"},{"person_name":"PATRICIA BALL","title":"TREASURER","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"PATRICIA BALL"},{"person_name":"DR EDWARD BAKER","title":"DIRECTOR","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DR EDWARD BAKER"},{"person_name":"BEVERLY BINKLEY","title":"DIRECTOR","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"BEVERLY BINKLEY"},{"person_name":"TOM GLENDENNING","title":"DIRECTOR","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"TOM GLENDENNING"},{"person_name":"CATHY HART","title":"DIRECTOR","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"CATHY HART"},{"person_name":"GARY MELVIN","title":"DIRECTOR","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"GARY MELVIN"},{"person_name":"DR KATIE MILLER","title":"DIRECTOR","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DR KATIE MILLER"},{"person_name":"BRENDA NEVENHOVEN","title":"DIRECTOR","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"BRENDA NEVENHOVEN"},{"person_name":"STEVE VOELKER","title":"DIRECTOR","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"STEVE VOELKER"},{"person_name":"KURT ZUCK","title":"DIRECTOR","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"KURT ZUCK"},{"person_name":"FEROL LABASH","title":"CHIEF EXEC O","average_hours_per_week":0.3,"average_hours_per_week_related_org":40.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"FEROL LABASH"},{"person_name":"JAMES A STEVENS TRUSTEE","title":"TRUSTEE","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"JAMES A STEVENS TRUSTEE"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9333},"support_509":{"thirty_three_percent_test_current_year":true,"gross_receipts_admissions":{"value":5492839,"current_year":1022256,"current_year_minus1":1076761,"current_year_minus2":1239546,"current_year_minus3":1119577,"current_year_minus4":1034699},"gross_receipts_non_unrelated_business":{"value":20919,"current_year":15652,"current_year_minus1":5267},"total_support_calendar_year":{"value":5527943,"current_year":1051908,"current_year_minus1":1082213,"current_year_minus2":1239546,"current_year_minus3":1119577,"current_year_minus4":1034699},"substantial_contributors_amount":{"value":357144,"current_year_minus1":357144},"other_income":{"value":14185,"current_year":14000,"current_year_minus1":185},"public_support_total":5156614,"public_support_percentage":0.9328,"investment_income_percentage":0.0,"prior_year_investment_income_percentage":0.0},"support_509_prior_schema":{"substantial_and_disqualified_persons_total":{"current_year_minus1":357144,"total":357144},"total_509_group":{"current_year":1037908,"current_year_minus1":1082028,"current_year_minus2":1239546,"current_year_minus3":1119577,"current_year_minus4":1034699,"total":5513758}},"supplemental_information":{"part_vi":[{"form_and_line_reference":"PART III, LINE 12","explanation":"GAIN ON DEBT FORGIVENESS 14,000 OTHER INCOME 185"}]}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"other_land_buildings":{"other_cost_or_other_basis":1118735,"book_value":1118735},"total_book_value":1118735},"other_assets":{"assets":[{"description":"DUE FROM RELATED PARTIES","book_value":2433572}],"total_book_value":2433572},"other_liabilities":{"liabilities":[{"description":"OTHER LIABILITIES","amount":11513},{"description":"RESIDENT CREDIT BALANCES","amount":1902}],"total_liability":13415}},"ScheduleR":{"tax_exempt_organizations":[{"ein":362181961,"business_name_line1":"BRETHREN HOME","primary_activities_text":"LTC","exempt_code_section_text":"501C3","public_charity_status_text":"10","controlled_organization_indicator":true,"legal_domicile_state":"IL","direct_controlling_business_name_line1":"CHURCH OF","direct_controlling_business_name_line2":"THE BRETHREN","address_line1":"6833 STALTER DRIVE","city":"ROCKFORD","state":"IL","zip":"61108","name":"BRETHREN HOME","address":"6833 STALTER DRIVE, ROCKFORD, IL, 61108"},{"ein":320158623,"business_name_line1":"PINECREST GROVE","primary_activities_text":"ADMIN","exempt_code_section_text":"501C3","public_charity_status_text":"10","controlled_organization_indicator":true,"legal_domicile_state":"IL","direct_controlling_business_name_line1":"CHURCH OF","direct_controlling_business_name_line2":"THE BRETHREN","address_line1":"6833 STALTER DRIVE","city":"ROCKFORD","state":"IL","zip":"61108","name":"PINECREST GROVE","address":"6833 STALTER DRIVE, ROCKFORD, IL, 61108"},{"ein":363782988,"business_name_line1":"PINECREST FOUNDATION","primary_activities_text":"FUNDRAISE","exempt_code_section_text":"501C3","public_charity_status_text":"12D","controlled_organization_indicator":true,"legal_domicile_state":"IL","direct_controlling_business_name_line1":"CHURCH OF","direct_controlling_business_name_line2":"THE BRETHREN","address_line1":"6833 STALTER DRIVE","city":"ROCKFORD","state":"IL","zip":"61108","name":"PINECREST FOUNDATION","address":"6833 STALTER DRIVE, ROCKFORD, IL, 61108"},{"ein":362167026,"business_name_line1":"CHURCH OF THE BRETHREN","primary_activities_text":"CHURCH","exempt_code_section_text":"501C3","public_charity_status_text":"1","controlled_organization_indicator":false,"legal_domicile_state":"IL","direct_controlling_business_name_line1":"NA","address_line1":"1451 DUNDEE AVENUE","city":"ELGIN","state":"IL","zip":"60120","name":"CHURCH OF THE BRETHREN","address":"1451 DUNDEE AVENUE, ELGIN, IL, 60120"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"BRETHREN HOME","amount_involved":582300,"method_of_amount_determination":"VALUE OF SERVICES REC","transaction_type":"M","name":"BRETHREN HOME"}]},"source_xml":"202301359349316670_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Pinecrest Village is a continuing care retirement community providing quality residential and health services. Pinecrest Village seeks to promote an active retirement and healthy lifestyle with respect, dignity and security for the whole person.","primary_activities":"Pinecrest Village is a continuing care retirement community consisting of 48 congregate care units and 9 apartments. It provides spacious and maintenance free apartments and cottages to people who are 62 years of age or older able to live independently. Full kitchens allow residents to dine in if they choose or to entertain friends, while two freshly prepared meals are served each day in the Village's gracious dining room. A full slate of activities, from travel opportunities to morning coffee get-togethers, gives residents the chance to pursue interests, develop new skills, and meet their neighbors.","year":2019,"name":"Pinecrest Village","phone":"8157344103","website":"www.pinecrestcommunity.org","type":"990","principal_officer":"Ferol Labash","year_formation":1986,"state_legal_domicile":"IL","total_volunteers":14,"tax_period_begin":"2019-07-01T00:00:00","tax_period_end":"2020-06-30T00:00:00","address":"414 South Wesley Avenue, Mount Morris, IL, 61054, USA","city":"Mount Morris","state":"IL","country":"USA","zip_code":"61054"},"Governance":{"501c3 determination":true,"Number of voting members":14,"Number of independent voting members":14,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":1239546,"Contributions":{"value":0},"Program revenue":{"value":1239546,"Total revenue":1239546},"Investment income":{"value":0},"Other revenues":{"value":0}},"Expenses":{"value":826595,"Grant expense":{"value":10940,"Grants to domestic individuals":10940},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":815655,"Accounting":29660,"Advertising":2240,"Office expenses":12109,"Occupancy":101084,"Travel":1134,"Interest":560,"Depreciation and depletion":142056,"Insurance":42012,"Itemized Expenses":484800},"Functional Expenses":{"Program Service Expenses":557928,"Management And General Expenses":268667,"Fundraising Expenses":0}},"Assets":{"value":4262480,"Non-interest bearing cash":100,"Prepaid expenses deferred charges":1234,"Land, building, equipment":1256891,"Other assets":3004255},"Liabilities":{"value":1466887,"Accounts payable, accrued":75935,"Deferred, revenue":1320304,"Unsecured notes loans payable":14000,"Other liabilities":56648},"Fund balance":{"value":2795593,"Net assets without donor restriction":2795593},"Form990Details":{"program_service_accomplishments":[{"description":"Pinecrest Village is a continuing care retirement community consisting of 48 congregate care units and 9 apartments. It provides spacious and maintenance free apartments and cottages to people who are 62 years of age or older able to live independently. Full kitchens allow residents to dine in if they choose or to entertain friends, while two freshly prepared meals are served each day in the Village's gracious dining room. A full slate of activities, from travel opportunities to morning coffee get-togethers, gives residents the chance to pursue interests, develop new skills, and meet their neighbors.","expense":557928,"grants":10940,"revenue":1239546}],"program_service_revenue_detail":[{"business_code":"623000","total_revenue":1239546,"related_or_exempt_function_income":1239546}],"functional_expense_allocations":{"accounting_fees":{"management_and_general":29660,"total":29660},"advertising":{"management_and_general":2240,"total":2240},"office_expenses":{"management_and_general":12109,"total":12109},"occupancy":{"total":101084},"travel":{"program_services":1134,"total":1134},"interest":{"program_services":560,"total":560},"depreciation_depletion":{"program_services":142056,"total":142056},"insurance":{"program_services":42012,"total":42012}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"Ferol Labash"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":true,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":true,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"8157344103","business_name_line1":"Ferol Labash","address_line1":"414 South Wesley Avenue","city":"Mount Morris","state":"IL","zip":"61054"},"officers_directors_key_employees":[{"person_name":"Ferol Labash","title":"Chief Executive Officer","average_hours_per_week":0.3,"average_hours_per_week_related_org":40.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":106918,"other_compensation":4367,"officer":true,"name":"Ferol Labash"},{"person_name":"Andrew Welp","title":"President","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Andrew Welp"},{"person_name":"Gary Henderson","title":"Vice President","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Gary Henderson"},{"person_name":"Mike Anderson","title":"Treasurer","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Mike Anderson"},{"person_name":"Dianne Swingel","title":"Secretary","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Dianne Swingel"},{"person_name":"Roger Anna","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Roger Anna"},{"person_name":"Dr Edward Baker","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Dr Edward Baker"},{"person_name":"Patricia Ball","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Patricia Ball"},{"person_name":"Beverly Binkley","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Beverly Binkley"},{"person_name":"Neil Brinkmeier","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Neil Brinkmeier"},{"person_name":"Gerald Kinsley","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Gerald Kinsley"},{"person_name":"Gary Melvin","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Gary Melvin"},{"person_name":"Brenda Nevenhoven","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Brenda Nevenhoven"},{"person_name":"Patrice Nightingale","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Patrice Nightingale"},{"person_name":"Kurt Zuck","title":"Director","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Kurt Zuck"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9997},"support_509":{"thirty_three_percent_test_current_year":true,"amounts_received_from_disqualified_persons":{"value":0},"gross_receipts_admissions":{"value":5196011,"current_year":1239546,"current_year_minus1":1119577,"current_year_minus2":1034699,"current_year_minus3":883338,"current_year_minus4":918851},"total_support_calendar_year":{"value":5197579,"current_year":1239546,"current_year_minus1":1119577,"current_year_minus2":1034699,"current_year_minus3":883338,"current_year_minus4":920419},"substantial_contributors_amount":{"value":0},"other_income":{"value":1568,"current_year_minus4":1568},"public_support_total":5196011,"public_support_percentage":0.9997,"investment_income_percentage":0.0,"prior_year_investment_income_percentage":0.0},"support_509_prior_schema":{"substantial_and_disqualified_persons_total":{"total":0},"total_509_group":{"current_year":1239546,"current_year_minus1":1119577,"current_year_minus2":1034699,"current_year_minus3":883338,"current_year_minus4":918851,"total":5196011}}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":118807,"book_value":118807},"buildings":{"other_cost_or_other_basis":4800099,"book_value":1011228,"depreciation":3788871},"equipment":{"other_cost_or_other_basis":279358,"book_value":99113,"depreciation":180245},"other_land_buildings":{"other_cost_or_other_basis":234223,"book_value":27743,"depreciation":206480},"total_book_value":1256891},"other_assets":{"assets":[{"description":"Real estate tax escrow","book_value":12539},{"description":"Due from related parties","book_value":2991716}],"total_book_value":3004255},"other_liabilities":{"liabilities":[{"description":"Resident credit balances","amount":56648}],"total_liability":56648,"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"Part X, Line 2:","explanation":"Pinecrest Village files a Form 990, Return of Organization Exempt from Income Tax, annually. When this return is filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would ultimately be sustained. Unrelated business income (UBI) is reported on Form 990-T, as appropriate. The benefit of a tax position is recognized in the consolidated financial statements in the period during which, based on all available evidence, management believes that it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions are not offset or aggregated with other positions. Tax positions that meet the \"more likely than not\" recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely to be realized on settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying consolidated statements of financial position along with any associated interest and penalties that would be payable to the taxing authorities upon examination. As of June 30, 2020 and 2019, there were no unrecognized tax benefits identified and recorded as liabilities. Form 990 filed by Pinecrest Village is subject to examination by the IRS up to three years from the extended due date of each return. Form 990 filed by Pinecrest Village is no longer subject to examination for the years ended June 30, 2016 and prior."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_individual_grants":10940,"reported_domestic_individual_grants_program_services":10940,"individual_grants":[{"type":"Monthly service fee assistance to resident","recipient_count":1,"cash":10940,"noncash":0}],"total_domestic_grants":10940,"total_domestic_program_services":10940,"detail_individual_grants_total":10940,"detail_domestic_grants_total":10940,"supplemental_information":[{"form_and_line_reference":"Part I, Line 2:","explanation":"This reflects a reduction credit in monthly service fee granted to a resident who does not have the ability to pay the present monthly rate. No funds are given directly to the resident."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"This reflects a reduction credit in monthly service fee granted to a resident who does not have the ability to pay the present monthly rate. No funds are given directly to the resident.","form_and_line_reference":"Part I, Line 2:"}},"ScheduleR":{"tax_exempt_organizations":[{"ein":362181961,"business_name_line1":"Brethren Home","primary_activities_text":"Long term care for the elderly","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 10","controlled_organization_indicator":true,"legal_domicile_state":"IL","direct_controlling_business_name_line1":"Church of the Brethren","address_line1":"414 South Wesley Avenue","city":"Mount Morris","state":"IL","zip":"61054","name":"Brethren Home","address":"414 South Wesley Avenue, Mount Morris, IL, 61054"},{"ein":320158623,"business_name_line1":"Pinecrest Grove","primary_activities_text":"Administration of senior citizen residential property","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 10","controlled_organization_indicator":true,"legal_domicile_state":"IL","direct_controlling_business_name_line1":"Church of the Brethren","address_line1":"414 South Wesley Avenue","city":"Mount Morris","state":"IL","zip":"61054","name":"Pinecrest Grove","address":"414 South Wesley Avenue, Mount Morris, IL, 61054"},{"ein":363782988,"business_name_line1":"Pinecrest Foundation","primary_activities_text":"To raise, receive and administer funds for the benefit of elderly","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 12d, III-O","controlled_organization_indicator":true,"legal_domicile_state":"IL","direct_controlling_business_name_line1":"Church of the Brethren","address_line1":"414 South Wesley","city":"Mount Morris","state":"IL","zip":"61054","name":"Pinecrest Foundation","address":"414 South Wesley, Mount Morris, IL, 61054"},{"ein":362167026,"business_name_line1":"Church of the Brethren","primary_activities_text":"Church","exempt_code_section_text":"501(c)(3)","public_charity_status_text":"Line 1","controlled_organization_indicator":false,"legal_domicile_state":"IL","address_line1":"1451 Dundee Avenue","city":"Elgin","state":"IL","zip":"60120","name":"Church of the Brethren","address":"1451 Dundee Avenue, Elgin, IL, 60120"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":true,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"Brethren Home","amount_involved":484800,"method_of_amount_determination":"Value of Services Received","transaction_type":"M","name":"Brethren Home"}]},"source_xml":"202111319349303136_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Pinecrest village is a continuing care retirement community providing quality residential and health services","primary_activities":"Pinecrest village is a continuing care retirement community consisting of 48 congregate care units and 9 apartments. It provides spacious and maintenance free apartments and cottages to people who are 62 years of age or older able to live independently. Full kitchens allow residents to dine in if they choose or to entertain friends, while 2 freshly prepared meals are served each day in the village's gracious dining room. A full slate of activities, from travel opportunities to morning coffee get-togethers, give residents the chance to pursue interests, develop new skills and meet their neighbors.\n\nPinecrest village is a continuing care retirement community providing qualify residential and health services. Pinecrest village seeks to promote an active retirement and healthy lifestyle with respect, dignity and security for the whole person.","year":2022,"name":"PINECREST VILLAGE","phone":"8159626611","type":"990","principal_officer":"JAMES A STEVENS TRUSTEE","year_formation":1986,"state_legal_domicile":"IL","tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2023-06-30T00:00:00","address":"6833 STALTER DRIVE, ROCKFORD, IL, 61108, USA","city":"ROCKFORD","state":"IL","country":"USA","zip_code":"61108"},"Governance":{"501c3 determination":true,"Number of voting members":13,"Number of independent voting members":13,"Number of employees total":0,"Total Gross UBI":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":-628308,"Contributions":{"value":0},"Program revenue":{"value":442560,"Total revenue":442560},"Investment income":{"value":-1070868,"Net investment gain":-1070868},"Other revenues":{"value":0}},"Expenses":{"value":397589,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":397589,"Other services":1469,"Advertising":40,"Office expenses":175,"Occupancy":48393,"Depreciation and depletion":70584,"Insurance":22240,"Travel entertainment payments":152,"Itemized Expenses":{"value":252359,"MANAGEMENT FEES":249750,"FOOD":1528,"RESIDENT SERVICES":1081},"All other expenses":2177},"Functional Expenses":{"Program Service Expenses":115573,"Management And General Expenses":282016,"Fundraising Expenses":0}},"Assets":{"value":0},"Liabilities":{"value":-1978090,"Accounts payable, accrued":91050,"Other liabilities":-2069140},"Fund balance":{"value":1978090,"Net assets without donor restriction":1978090},"Form990Details":{"program_service_accomplishments":[{"description":"PINECREST VILLAGE IS A CONTINUING CARE RETIREMENT COMMUNITY CONSISTING OF 48 CONGREGATE CARE UNITS AND 9 APARTMENTS. IT PROVIDES SPACIOUS AND MAINTENANCE FREE APARTMENTS AND COTTAGES TO PEOPLE WHO ARE 62 YEARS OF AGE OR OLDER ABLE TO LIVE INDEPENDENTLY. FULL KITCHENS ALLOW RESIDENTS TO DINE IN IF THEY CHOOSE OR TO ENTERTAIN FRIENDS, WHILE 2 FRESHLY PREPARED MEALS ARE SERVED EACH DAY IN THE VILLAGE'S GRACIOUS DINING ROOM. A FULL SLATE OF ACTIVITIES, FROM TRAVEL OPPORTUNITIES TO MORNING COFFEE GET-TOGETHERS, GIVE RESIDENTS THE CHANCE TO PURSUE INTERESTS, DEVELOP NEW SKILLS AND MEET THEIR NEIGHBORS.","expense":115573,"revenue":442560}],"program_service_revenue_detail":[{"business_code":"623000","total_revenue":442560,"related_or_exempt_function_income":442560}],"functional_expense_allocations":{"other_service_fees":{"management_and_general":1469,"total":1469},"advertising":{"management_and_general":40,"total":40},"office_expenses":{"management_and_general":175,"total":175},"occupancy":{"total":48393},"depreciation_depletion":{"program_services":70584,"total":70584},"insurance":{"program_services":13344,"management_and_general":8896,"total":22240},"all_other_expenses":{"management_and_general":2177,"total":2177}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"JAMES A STEVENS TRUSTEE"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":true,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"JAMES A STEVENS TRUSTEE","phone":"8159626611","address_line1":"6833 STALTER DRIVE","city":"ROCKFORD","state":"IL","zip":"61108"},"officers_directors_key_employees":[{"person_name":"ANDREW WELP","title":"PRESIDENT","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"ANDREW WELP"},{"person_name":"GARY HENDERSON","title":"VICE PRESIDE","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"GARY HENDERSON"},{"person_name":"MIKE ANDERSON","title":"TREASURER","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MIKE ANDERSON"},{"person_name":"PATRICIA BALL","title":"TREASURER","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"PATRICIA BALL"},{"person_name":"DR EDWARD BAKER","title":"DIRECTOR","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DR EDWARD BAKER"},{"person_name":"BEVERLY BINKLEY","title":"DIRECTOR","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"BEVERLY BINKLEY"},{"person_name":"TOM GLENDENNING","title":"DIRECTOR","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"TOM GLENDENNING"},{"person_name":"CATHY HART","title":"DIRECTOR","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"CATHY HART"},{"person_name":"GARY MELVIN","title":"DIRECTOR","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"GARY MELVIN"},{"person_name":"DR KATIE MILLER","title":"DIRECTOR","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DR KATIE MILLER"},{"person_name":"BRENDA NEVENHOVEN","title":"DIRECTOR","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"BRENDA NEVENHOVEN"},{"person_name":"STEVE VOELKER","title":"DIRECTOR","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"STEVE VOELKER"},{"person_name":"KURT ZUCK","title":"DIRECTOR","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"KURT ZUCK"},{"person_name":"FEROL LABASH","title":"CHIEF EXEC O","average_hours_per_week":0.3,"average_hours_per_week_related_org":40.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"FEROL LABASH"},{"person_name":"JAMES A STEVENS TRUSTEE","title":"TRUSTEE","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"JAMES A STEVENS TRUSTEE"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9328},"support_509":{"thirty_three_percent_test_current_year":true,"gross_receipts_admissions":{"value":4900700,"current_year":442560,"current_year_minus1":1022256,"current_year_minus2":1076761,"current_year_minus3":1239546,"current_year_minus4":1119577},"gross_receipts_non_unrelated_business":{"value":20919,"current_year_minus1":15652,"current_year_minus2":5267},"total_support_calendar_year":{"value":4935804,"current_year":442560,"current_year_minus1":1051908,"current_year_minus2":1082213,"current_year_minus3":1239546,"current_year_minus4":1119577},"substantial_contributors_amount":{"value":357144,"current_year_minus2":357144},"other_income":{"value":14185,"current_year_minus1":14000,"current_year_minus2":185},"public_support_total":4564475,"public_support_percentage":0.9248,"investment_income_percentage":0.0,"prior_year_investment_income_percentage":0.0},"support_509_prior_schema":{"substantial_and_disqualified_persons_total":{"current_year_minus2":357144,"total":357144},"total_509_group":{"current_year":442560,"current_year_minus1":1037908,"current_year_minus2":1082028,"current_year_minus3":1239546,"current_year_minus4":1119577,"total":4921619}},"supplemental_information":{"part_vi":[{"form_and_line_reference":"PART III, LINE 12","explanation":"GAIN ON DEBT FORGIVENESS 14,000 OTHER INCOME 185"}]}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"other_liabilities":{"liabilities":[{"description":"DUE TO RELATED PARTIES","amount":-2069140}],"total_liability":-2069140}},"ScheduleN":{"termination_or_liquidation":{"assets_distributed":true,"liabilities_paid":true,"bonds_outstanding":true,"bond_liabilities_discharged":true,"required_to_notify_attorney_general":true},"successor_relationships":{"director_of_successor":false,"employee_of_successor":false,"owner_of_successor":false},"liquidations":[{"business_name_line1":"PINECREST HEALTHCARE PROPERTY LLC","distribution_date":"2022-12-02T00:00:00","description":"OPERATING ASSETS","name":"PINECREST HEALTHCARE PROPERTY LLC"}],"supplemental_information":[{"form_and_line_reference":"SCHEDULE N, PAGE 2, PART I, LINE 6C","explanation":"THERE ARE STILL 3 OUTSTANDING LETTERS OF CREDIT TO SUPPORT 3 BONDS FOR INSURANCE CLAIMS. THE STATUTE OF LIMITATIONS EXPIRES ON DEC. 31 2024. CURRENTLY THERE ARE NO CLAIMS AGAINST THE LOC'S."},{"form_and_line_reference":"SCHEDULE N","explanation":"AS OF 12/02/2022 ALL ASSETS & OPERATIONS OF PINECREST GROVE, PINECREST VILLAGE AND BRETHREN HOME WERE SOLD TO AN OUTSIDE PARTY. THE PREVIOUS ACCOUNTING FIRM RESIGNED FROM THE AUDIT AND TAX PREP FOR THESE ENTITIES IN FEBRUARY 2023 AND THE AVAILABLE BOOKS AND RECORDS WERE TRANSFERRED TO JAMES E. STEVENS, TRUSTEE UNDER A TRUST AGREEMENT AND ASSIGNMENT FOR THE BENEFIT OF CREDITORS OF BRETHREN HOME, PINECREST VILLAGE AND PINECREST GROVE, INC. ANY REMAINING ASSETS & LIABILITIES OF THE ORGANIZATION WERE TRANSFERRED TO THE TRUSTEE FOR COLLECTION AND PAYMENT."}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":362181961,"business_name_line1":"BRETHREN HOME","primary_activities_text":"LTC","exempt_code_section_text":"501C3","public_charity_status_text":"10","controlled_organization_indicator":true,"legal_domicile_state":"IL","direct_controlling_business_name_line1":"CHURCH OF","direct_controlling_business_name_line2":"THE BRETHREN","address_line1":"6833 STALTER DRIVE","city":"ROCKFORD","state":"IL","zip":"61108","name":"BRETHREN HOME","address":"6833 STALTER DRIVE, ROCKFORD, IL, 61108"},{"ein":320158623,"business_name_line1":"PINECREST GROVE","primary_activities_text":"ADMIN","exempt_code_section_text":"501C3","public_charity_status_text":"10","controlled_organization_indicator":true,"legal_domicile_state":"IL","direct_controlling_business_name_line1":"CHURCH OF","direct_controlling_business_name_line2":"THE BRETHREN","address_line1":"6833 STALTER DRIVE","city":"ROCKFORD","state":"IL","zip":"61108","name":"PINECREST GROVE","address":"6833 STALTER DRIVE, ROCKFORD, IL, 61108"},{"ein":363782988,"business_name_line1":"PINECREST FOUNDATION","primary_activities_text":"FUNDRAISE","exempt_code_section_text":"501C3","public_charity_status_text":"12D","controlled_organization_indicator":true,"legal_domicile_state":"IL","direct_controlling_business_name_line1":"CHURCH OF","direct_controlling_business_name_line2":"THE BRETHREN","address_line1":"6833 STALTER DRIVE","city":"ROCKFORD","state":"IL","zip":"61108","name":"PINECREST FOUNDATION","address":"6833 STALTER DRIVE, ROCKFORD, IL, 61108"},{"ein":362167026,"business_name_line1":"CHURCH OF THE BRETHREN","primary_activities_text":"CHURCH","exempt_code_section_text":"501C3","public_charity_status_text":"1","controlled_organization_indicator":false,"legal_domicile_state":"IL","direct_controlling_business_name_line1":"NA","address_line1":"1451 DUNDEE AVENUE","city":"ELGIN","state":"IL","zip":"60120","name":"CHURCH OF THE BRETHREN","address":"1451 DUNDEE AVENUE, ELGIN, IL, 60120"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"BRETHREN HOME","amount_involved":249750,"method_of_amount_determination":"VALUE OF SERVICES REC","transaction_type":"M","name":"BRETHREN HOME"}]},"source_xml":"202400379349301660_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Pinecrest village is a continuing care retirement community providing quality residential and health services","primary_activities":"Pinecrest village is a continuing care retirement community consisting of 48 congregate care units and 9 apartments. It provides spacious and maintenance free apartments and cottages to people who are 62 years of age or older able to live independently. Full kitchens allow residents to dine in if they choose or to entertain friends, while 2 freshly prepared meals are served each day in the village's gracious dining room. A full slate of activities, from travel opportunities to morning coffee get-togethers, give residents the chance to pursue interests, develop new skills and meet their neighbors.\n\nPinecrest village is a continuing care retirement community providing qualify residential and health services. Pinecrest village seeks to promote an active retirement and healthy lifestyle with respect, dignity and security for the whole person.","year":2022,"name":"PINECREST VILLAGE","phone":"8159626611","type":"990","principal_officer":"JAMES A STEVENS TRUSTEE","year_formation":1986,"state_legal_domicile":"IL","tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2023-06-30T00:00:00","address":"6833 STALTER DRIVE, ROCKFORD, IL, 61108, USA","city":"ROCKFORD","state":"IL","country":"USA","zip_code":"61108"},"Governance":{"501c3 determination":true,"Number of voting members":13,"Number of independent voting members":13,"Number of employees total":0,"Total Gross UBI":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":-628308,"Contributions":{"value":0},"Program revenue":{"value":442560,"Total revenue":442560},"Investment income":{"value":-1070868,"Net investment gain":-1070868},"Other revenues":{"value":0}},"Expenses":{"value":397589,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":397589,"Other services":1469,"Advertising":40,"Office expenses":175,"Occupancy":48393,"Depreciation and depletion":70584,"Insurance":22240,"Travel entertainment payments":152,"Itemized Expenses":{"value":252359,"MANAGEMENT FEES":249750,"FOOD":1528,"RESIDENT SERVICES":1081},"All other expenses":2177},"Functional Expenses":{"Program Service Expenses":115573,"Management And General Expenses":282016,"Fundraising Expenses":0}},"Assets":{"value":0},"Liabilities":{"value":-1978090,"Accounts payable, accrued":91050,"Other liabilities":-2069140},"Fund balance":{"value":1978090,"Net assets without donor restriction":1978090},"Form990Details":{"program_service_accomplishments":[{"description":"PINECREST VILLAGE IS A CONTINUING CARE RETIREMENT COMMUNITY CONSISTING OF 48 CONGREGATE CARE UNITS AND 9 APARTMENTS. IT PROVIDES SPACIOUS AND MAINTENANCE FREE APARTMENTS AND COTTAGES TO PEOPLE WHO ARE 62 YEARS OF AGE OR OLDER ABLE TO LIVE INDEPENDENTLY. FULL KITCHENS ALLOW RESIDENTS TO DINE IN IF THEY CHOOSE OR TO ENTERTAIN FRIENDS, WHILE 2 FRESHLY PREPARED MEALS ARE SERVED EACH DAY IN THE VILLAGE'S GRACIOUS DINING ROOM. A FULL SLATE OF ACTIVITIES, FROM TRAVEL OPPORTUNITIES TO MORNING COFFEE GET-TOGETHERS, GIVE RESIDENTS THE CHANCE TO PURSUE INTERESTS, DEVELOP NEW SKILLS AND MEET THEIR NEIGHBORS.","expense":115573,"revenue":442560}],"program_service_revenue_detail":[{"business_code":"623000","total_revenue":442560,"related_or_exempt_function_income":442560}],"functional_expense_allocations":{"other_service_fees":{"management_and_general":1469,"total":1469},"advertising":{"management_and_general":40,"total":40},"office_expenses":{"management_and_general":175,"total":175},"occupancy":{"total":48393},"depreciation_depletion":{"program_services":70584,"total":70584},"insurance":{"program_services":13344,"management_and_general":8896,"total":22240},"all_other_expenses":{"management_and_general":2177,"total":2177}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"JAMES A STEVENS TRUSTEE"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":true,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"JAMES A STEVENS TRUSTEE","phone":"8159626611","address_line1":"6833 STALTER DRIVE","city":"ROCKFORD","state":"IL","zip":"61108"},"officers_directors_key_employees":[{"person_name":"ANDREW WELP","title":"PRESIDENT","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"ANDREW WELP"},{"person_name":"GARY HENDERSON","title":"VICE PRESIDE","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"GARY HENDERSON"},{"person_name":"MIKE ANDERSON","title":"TREASURER","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MIKE ANDERSON"},{"person_name":"PATRICIA BALL","title":"TREASURER","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"PATRICIA BALL"},{"person_name":"DR EDWARD BAKER","title":"DIRECTOR","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DR EDWARD BAKER"},{"person_name":"BEVERLY BINKLEY","title":"DIRECTOR","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"BEVERLY BINKLEY"},{"person_name":"TOM GLENDENNING","title":"DIRECTOR","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"TOM GLENDENNING"},{"person_name":"CATHY HART","title":"DIRECTOR","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"CATHY HART"},{"person_name":"GARY MELVIN","title":"DIRECTOR","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"GARY MELVIN"},{"person_name":"DR KATIE MILLER","title":"DIRECTOR","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DR KATIE MILLER"},{"person_name":"BRENDA NEVENHOVEN","title":"DIRECTOR","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"BRENDA NEVENHOVEN"},{"person_name":"STEVE VOELKER","title":"DIRECTOR","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"STEVE VOELKER"},{"person_name":"KURT ZUCK","title":"DIRECTOR","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"KURT ZUCK"},{"person_name":"FEROL LABASH","title":"CHIEF EXEC O","average_hours_per_week":0.3,"average_hours_per_week_related_org":40.6,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"FEROL LABASH"},{"person_name":"JAMES A STEVENS TRUSTEE","title":"TRUSTEE","average_hours_per_week":0.3,"average_hours_per_week_related_org":0.9,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"JAMES A STEVENS TRUSTEE"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9328},"support_509":{"thirty_three_percent_test_current_year":true,"gross_receipts_admissions":{"value":4900700,"current_year":442560,"current_year_minus1":1022256,"current_year_minus2":1076761,"current_year_minus3":1239546,"current_year_minus4":1119577},"gross_receipts_non_unrelated_business":{"value":20919,"current_year_minus1":15652,"current_year_minus2":5267},"total_support_calendar_year":{"value":4935804,"current_year":442560,"current_year_minus1":1051908,"current_year_minus2":1082213,"current_year_minus3":1239546,"current_year_minus4":1119577},"substantial_contributors_amount":{"value":357144,"current_year_minus2":357144},"other_income":{"value":14185,"current_year_minus1":14000,"current_year_minus2":185},"public_support_total":4564475,"public_support_percentage":0.9248,"investment_income_percentage":0.0,"prior_year_investment_income_percentage":0.0},"support_509_prior_schema":{"substantial_and_disqualified_persons_total":{"current_year_minus2":357144,"total":357144},"total_509_group":{"current_year":442560,"current_year_minus1":1037908,"current_year_minus2":1082028,"current_year_minus3":1239546,"current_year_minus4":1119577,"total":4921619}},"supplemental_information":{"part_vi":[{"form_and_line_reference":"PART III, LINE 12","explanation":"GAIN ON DEBT FORGIVENESS 14,000 OTHER INCOME 185"}]}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"other_liabilities":{"liabilities":[{"description":"DUE TO RELATED PARTIES","amount":-2069140}],"total_liability":-2069140}},"ScheduleN":{"termination_or_liquidation":{"assets_distributed":true,"liabilities_paid":true,"bonds_outstanding":true,"bond_liabilities_discharged":true,"required_to_notify_attorney_general":true},"successor_relationships":{"director_of_successor":false,"employee_of_successor":false,"owner_of_successor":false},"liquidations":[{"business_name_line1":"PINECREST HEALTHCARE PROPERTY LLC","distribution_date":"2022-12-02T00:00:00","description":"OPERATING ASSETS","name":"PINECREST HEALTHCARE PROPERTY LLC"}],"supplemental_information":[{"form_and_line_reference":"SCHEDULE N, PAGE 2, PART I, LINE 6C","explanation":"THERE ARE STILL 3 OUTSTANDING LETTERS OF CREDIT TO SUPPORT 3 BONDS FOR INSURANCE CLAIMS. THE STATUTE OF LIMITATIONS EXPIRES ON DEC. 31 2024. CURRENTLY THERE ARE NO CLAIMS AGAINST THE LOC'S."},{"form_and_line_reference":"SCHEDULE N","explanation":"AS OF 12/02/2022 ALL ASSETS & OPERATIONS OF PINECREST GROVE, PINECREST VILLAGE AND BRETHREN HOME WERE SOLD TO AN OUTSIDE PARTY. THE PREVIOUS ACCOUNTING FIRM RESIGNED FROM THE AUDIT AND TAX PREP FOR THESE ENTITIES IN FEBRUARY 2023 AND THE AVAILABLE BOOKS AND RECORDS WERE TRANSFERRED TO JAMES E. STEVENS, TRUSTEE UNDER A TRUST AGREEMENT AND ASSIGNMENT FOR THE BENEFIT OF CREDITORS OF BRETHREN HOME, PINECREST VILLAGE AND PINECREST GROVE, INC. ANY REMAINING ASSETS & LIABILITIES OF THE ORGANIZATION WERE TRANSFERRED TO THE TRUSTEE FOR COLLECTION AND PAYMENT."}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":362181961,"business_name_line1":"BRETHREN HOME","primary_activities_text":"LTC","exempt_code_section_text":"501C3","public_charity_status_text":"10","controlled_organization_indicator":true,"legal_domicile_state":"IL","direct_controlling_business_name_line1":"CHURCH OF","direct_controlling_business_name_line2":"THE BRETHREN","address_line1":"6833 STALTER DRIVE","city":"ROCKFORD","state":"IL","zip":"61108","name":"BRETHREN HOME","address":"6833 STALTER DRIVE, ROCKFORD, IL, 61108"},{"ein":320158623,"business_name_line1":"PINECREST GROVE","primary_activities_text":"ADMIN","exempt_code_section_text":"501C3","public_charity_status_text":"10","controlled_organization_indicator":true,"legal_domicile_state":"IL","direct_controlling_business_name_line1":"CHURCH OF","direct_controlling_business_name_line2":"THE BRETHREN","address_line1":"6833 STALTER DRIVE","city":"ROCKFORD","state":"IL","zip":"61108","name":"PINECREST GROVE","address":"6833 STALTER DRIVE, ROCKFORD, IL, 61108"},{"ein":363782988,"business_name_line1":"PINECREST FOUNDATION","primary_activities_text":"FUNDRAISE","exempt_code_section_text":"501C3","public_charity_status_text":"12D","controlled_organization_indicator":true,"legal_domicile_state":"IL","direct_controlling_business_name_line1":"CHURCH OF","direct_controlling_business_name_line2":"THE BRETHREN","address_line1":"6833 STALTER DRIVE","city":"ROCKFORD","state":"IL","zip":"61108","name":"PINECREST FOUNDATION","address":"6833 STALTER DRIVE, ROCKFORD, IL, 61108"},{"ein":362167026,"business_name_line1":"CHURCH OF THE BRETHREN","primary_activities_text":"CHURCH","exempt_code_section_text":"501C3","public_charity_status_text":"1","controlled_organization_indicator":false,"legal_domicile_state":"IL","direct_controlling_business_name_line1":"NA","address_line1":"1451 DUNDEE AVENUE","city":"ELGIN","state":"IL","zip":"60120","name":"CHURCH OF THE BRETHREN","address":"1451 DUNDEE AVENUE, ELGIN, IL, 60120"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"BRETHREN HOME","amount_involved":249750,"method_of_amount_determination":"VALUE OF SERVICES REC","transaction_type":"M","name":"BRETHREN HOME"}]},"Ratings":{"Mission Deployment Rate":{"score":1.0422681966485878},"Program Expense Ratio":{"score":0.29068460143515035},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":1.0},"Grant Itemization Coverage":{"score":null},"Independent Voting Board Pct":{"score":1.0},"Operating Margin":{"score":-1.6327931524029615,"percentile":0.05399505677157536},"Operating Reserve Ratio":{"score":0.0,"percentile":0.026800149493383534},"Liabilities to Assets Ratio":{"score":null,"percentile":null},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.009661962795925507,"percentile":0.38067243642545767},"Revenue Growth":{"score":-0.04828352380764057,"percentile":0.22945983406163975},"Asset Growth":{"score":-0.001711881499000455,"percentile":0.31293350323156954},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":null},"Related-Party Transparency":{"score":1.0},"Pay-Setting Controls":{"score":1.0,"weight":5,"atoms":{"Compensation committee":{"value":true},"Independent compensation consultant":{"value":true},"Form 990 of other organizations reviewed":{"value":true},"Written employment contract":{"value":true},"Compensation survey or study":{"value":true},"Board or committee approval":{"value":true}}},"Governance Policy Score":{"score":0.5555555555555556,"weight":5,"atoms":{"Conflict of interest policy":{"value":true},"Whistle blower policy":{"value":true},"Document retention policy":{"value":true},"Compensation process for CEO":{"value":false},"Compensation process for other employees":{"value":false},"Form 990 provided to governing body":{"value":true},"Minutes of governing body":{"value":true},"Audit committee":{"value":false},"Independent audit financial statements":{"value":false}}},"Categories":{"Financial Efficiency":{"score":0.7985113549577432,"weight":45},"Transparency & Controls":{"score":1.0,"weight":20},"Accountability":{"score":0.8148148148148149,"weight":14},"Sustainability":{"score":0.04353547704919389,"weight":13},"Growth":{"score":0.3066396088411529,"weight":8}},"Overall Score":{"score":0.7035949645287459,"percentile":0.35115037667200766}},"source_xml":"202400379349301660_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}