2024-08-23T06:34:32-07:00 2023-12-31 371188139 JM Abbott & Associates Ltd 207 S McLean St Lincoln IL 62656 990 2023-01-01 376075710 ST CLARAS SENIOR SERVICES INC STCL 2177351507 1450 CASTLE MANOR DRIVE LINCOLN IL 62656 DONNA BOYD President 2024-08-21 true true Andrew M Fitzpatrick CPA P01260096 2177351576 2023 2024-08-08 14:25:15Z DONNA BOYD 1450 CASTLE MANOR DRIVE LINCOLN IL 62656 1364054 false X N/A X 1963 IL SUPPORTING ORGANIZATION FOR NURSING HOME AND SUPPORTIVE LIVING FACILITY 4 4 0 0 918800 0 0 104247 70395 46304 49484 1069351 119879 0 0 0 0 0 1430681 524577 1430681 524577 -361330 -404698 22307083 20631432 12207574 10616757 10099509 10014675 SUPPORTING ORGANIZATION FOR NURSING HOME AND SUPPORTIVE LIVING FACILITY false false 397283 SUPPORTS ST. CLARA'S MANOR, INC BY RENTING TO THEM THE PROPERTY THEY USE TO OPERATE THE NURSING HOME, AT A CHARITABLE RATE; SUPPORTS CASTLE MANOR, INC BY LOANING THEM FUNDS TO OPERATE, AT A CHARITABLE INTEREST RATE. SUPPORTS BOTH ORGANIZATIONS BY COMBINING PAYROLLS FOR HEALTH INSURANCE AND PENSION EFFICIENCIES. 397283 true false false false false false false false false false true false false false false true true false false false false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false true 0 0 true 0 false false false false false false false 0 false false false false false false false X 4 4 false true false false false false false true true false false false true true true true true false false false IL X HERITAGE OPERATIONS GROUP LLC 3098284361 115 W JEFFERSON SUITE 401 BLOOMINGTON IL 617023188 X DONNA BOYD President 1.00 0.00 X X 0 0 0 ISABEL VIDAL Secretary 1.00 0.00 X X 0 0 0 JOYCE CONRADY MEMBER 1.00 0.00 X X 0 0 0 DON PEASLEY Vice President 1.00 0.00 X X 0 0 0 0 false false false 0 0 0 26638 26638 0 0 680731 631247 49484 49484 49484 656685 612928 43757 43757 43757 0 0 0 0 119879 93241 26638 0 0 0 0 0 0 0 0 0 0 0 55493 55493 11665 11665 0 0 32247 32247 0 0 0 0 0 0 0 0 0 396888 396888 0 0 27889 27889 MISCELLANEOUS 395 395 0 524577 397283 127294 0 268555 11905 0 0 0 0 0 982799 1072863 0 35941 22905 21112542 3723253 17974723 17389289 1761604 1905352 0 0 0 1283461 229118 22307083 20631432 23859 27449 12328105 10683223 -144390 -93915 12207574 10616757 X 10099509 10014675 10099509 10014675 22307083 20631432 -404698 319864 X false true X false false X X 2 CASTLE MANOR INC 262848764 10 false 0 0 ST CLARAS MANOR INC 263430115 10 false 0 0 2 0 true false false false false false false false false false false false false false false true true false X true false Support Schedule: Additional Supplemental Information PART I, LINE 11 - ST. CLARA'S SENIOR SERVICES OWNS THE LAND ON WHICH CASTLE MANOR, INC. OPERATES. BEGINNING IN 2011, ST. CLARA'S SENIOR SERVICES, INC. LEASED THE LAND TO CASTLE MANOR, INC. FOR $1 A YEAR UNDER A 99-YEAR OPERATING LEASE. ST. CLARA'S SENIOR SERVICES, INC. OWNS THE LAND, BUILDINGS AND EQUIPMENT USED BY ST. CLARA'S MANOR, INC. IN THEIR OPERATIONS, AND LEASES THE PROPERTY AND EQUIPMENT TO ST. CLARA'S MANOR, INC. UNDER A CHARITABLE OPERATING LEASE FOR LESS THAN FAIR VALUE OF THE PROPERTY.ST. CLARA'S SENIOR SERVICES, INC. LOANED FUNDS TO CASTLE MANOR, INC. FOR OPERATIONS AND STARTUP AT A CHARITABLE RATE OF 1% INTEREST.ST. CLARA'S SENIOR SERVICES, INC. PAYS ALL EMPLOYEES OF CASTLE MANOR, INC. AND ST. CLARA'S MANOR, INC. TO TAKE ADVANTAGE OF LOWER HEALTH AND RETIREMENT BENEFIT COSTS. BOTH CASTLE MANOR, INC. AND ST. CLARA'S MANOR, INC. REIMBURSE ST. CLARA'S SENIOR SERVICES, INC. FOR ALL EMPLOYEE COSTS. Part IV, Section E, Line 2a: Identify Supported Orgs. and Explain How Activities Furthered Exempt Pu ST. CLARA'S SENIOR SERVICES OWNS THE FIXED ASSETS OF ST. CLARA'S MANOR, INC, AND THE LAND ON WHICH CASTLE MANOR INC. IS LOCATED. SENIOR SERVICES ALSO PAYS ALL THE PAYROLL OF BOTH ORGANIZATIONS, WHICH IS THEN REIMBURSED BY BOTH. SENIOR SERVICES ALSO LOANS MONEY TO CASTLE MANOR AND ST. CLARA'S MANOR, AND PROVIDES NO-INTEREST LOANS AND CONTRIBUTIONS TO BOTH AS NEEDED. 829423 829423 18546647 2705547 15841100 17570 17570 1718902 1017706 701196 17389289 DUE TO AFFILIATE 144123 LESS: UNAMORTIZED LOAN FEES -238038 -93915 X 1038742 319864 631247 951111 87631 32248 32248 119879 1123576 631247 631247 492329 32248 32248 524577 Part X : FIN48 Footnote NOTE C TO THE AUDITED FINANCIAL STATEMENTS READS AS FOLLOWS: THE ORGANIZATION IS CHARTERED AS AN ILLINOIS NOT-FOR-PROFIT CORPORATION AND IS EXEMPT FROM FEDERAL TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANZIATION IS REQUIRED TO FILE FEDERAL AND STATE INFORMATIONAL RETURNS. WITH LIMITED EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR ANY YEARS EARLIER THAN 2020 FOR FEDERAL AND STATE PURPOSES. MANAGEMENT HAS PERFORMED ITS EVALUATION OF ALL OTHER INCOME TAX POSITIONS TAKEN ON ALL OPEN INFORMATIONAL RETURNS AND HAS DETERMINED THAT THERE WERE NO POSITIONS TAKEN THAT DO NOT MEET THE "MORE LIKELY THAN NOT" STANDARD. ACCORDINGLY, THERE ARE NO PROVISIONS FOR INCOME TAXES, PENALTIES OR INTEREST RECEIVABLE OR PAYABLE RELATING TO UNCERTAIN INCOME TAX PROVISIONS IN THE ACCOMPANYING FINANCIAL STATEMENTS. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 RENTAL EXPENSES $631247 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S INVESTMENT FEES NETTED ON F/S $32248 Part XII, Line 2d: Other expenses and losses per audited F/S RENTAL EXPENSES $631247 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S INVESTMENT FEES NETTED ON F/S $32248 A CITY OF LINCOLN ILLINOIS 376001283 000000000 2016-09-08 9400000 CONSTRUCT NURSING HOME false false false B CITY OF LINCOLN ILLINOIS 376001283 000000000 2017-02-01 4680000 CONSTRUCT NURSING HOME false false false A 9400000 188000 9212000 false false true true B 4680000 121117 4558883 false false true true A false false false true true HEARTLAND BANK 26.0000 false false false false true B false false false true true HEARTLAND BANK 24.0000 false false false false true A true B true Form 990, Part VI, Section A, Line 3 HERITAGE OPERATIONS GROUP, LLC INDEPENDENTLY MANAGES ST. CLARA'S SENIOR SERVICES, INC. UNDER AN AGREEMENT WITH ST. CLARA'S MANOR, INC. AND CASTLE MANOR, INC., THE TWO ORGANIZATIONS SUPPORTED BY ST. CLARA'S SENIOR SERVICES, INC. HERITAGE ALSO IS MANAGING THE CONSTRUCTION OF THE NEW FACILITY. Form 990, Part VI, Section B, Line 11b MANAGEMENT REVIEWS THE 990. THE BOARD REVIEWS AND APPROVES THE AUDIT FROM WHICH THE 990 WAS PREPARED. Form 990, Part VI, Section B, Line 12c IF THERE IS A CONFLICT OF INTEREST THE BOARD MEMBER WILL ABSTAIN FROM DISCUSSION/VOTING ON THE AFFECTED ISSUES. Form 990, Part VI, Section C, Line 19 THE DOCUMENTS ARE HELD AT ST. CLARA'S MANOR, INC'S NURSING HOME BUSINESS OFFICE, WHICH IS OPEN DURING NORMAL BUSINESS HOURS. ST CLARAS MANOR INC 200 FIFTH STREET LINCOLN IL 62656 263430115 NURSING HOME IL 501(C)(3) LINE 9 N/A false CASTLE MANOR INC 1550 CASTLE MANOR DRIVE LINCOLN IL 62656 262848764 SUPPORTIVE LIVING FACILITY IL 501(C)(3) LINE 9 N/A false false false false true true false false false false true false false false false false false true false false ST CLARAS MANOR INC d 922863 TOTAL LOANED ST CLARAS MANOR INC e 10683223 LOAN GUARANTEES ST CLARAS MANOR INC q 4477707 COST OF PAYROLL CASTLE MANOR INC d 294123 AMT OF LOANS CASTLE MANOR INC j 1 CHARITABLE AMT CASTLE MANOR INC q 1092057 COST OF SERVICE