2024-08-12T09:59:55-05:00 2023-12-31 621114363 HENDERSON HUTCHERSON & MCCULLOUGH PLLC 1200 MARKET STREET CHATTANOOGA TN 37402 990 2023-01-01 200314596 ROSSWOODS INC ROSS 7062709628 1402 WALSTON AVENUE DALTON GA 30720 BRYAN MACON CHAIRMAN OF THE BOARD OF DIRECTORS 7062709628 2024-07-12 1 1 ADAM OSBORNE CPA P01215413 4237567771 2024-07-09 2023 2024-08-08 14:25:15Z BRYAN MACON 501 MT SINAI RD DALTON GA 30720 743960 0 X WWW.ROSSWOODS.ORG X 2004 GA ADULT DAY SERVICES 16 16 20 98 0 0 289159 288296 292689 415818 0 39846 381395 0 963243 743960 0 0 0 0 523341 606518 0 0 6148 306023 308495 829364 915013 133879 -171053 2353641 2182124 36500 36036 2317141 2146088 ROSSWOODS, INC. PROVIDES ADULT DAY CARE SERVICES FOR ELDERLY AND DISABLED INDIVIDUALS. 0 0 696569 415818 ROSSWOODS, INC. PROVIDES ADULT DAY CARE SERVICES FOR ELDERLY AND DISABLED INDIVIDUALS. 696569 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 10 0 20 1 0 0 0 0 0 0 0 0 0 0 X 16 16 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 GA X CARLENE MUTTER 7062709628 1402 WALSTON AVENUE DALTON GA 30720 CARLENE MUTTER EXECUTIVE DIRECTOR 40.00 X 69792 0 0 BRYAN MACON CHAIRMAN 1.00 X X 0 0 0 TOMMY THOMPSON VICE CHAIRMAN 1.00 X X 0 0 0 LINDA BLACKMAN SECRETARY 1.00 X X 0 0 0 KIM EPPS TREASURER 1.00 X X 0 0 0 BRYAN CHEEVER DIRECTOR 1.00 X 0 0 0 ELIZABETH AVETT DIRECTOR 1.00 X 0 0 0 REGINALD SHERRILL DIRECTOR 1.00 X 0 0 0 DAVE HASTEY DIRECTOR 1.00 X 0 0 0 BEN LAUGHTER DIRECTOR 1.00 X 0 0 0 DEBBIE MACON DIRECTOR 1.00 X 0 0 0 MICAH RIGGLE DIRECTOR 1.00 X 0 0 0 DIANN THOMPSON DIRECTOR 1.00 X 0 0 0 CAROLYN TURNER DIRECTOR 1.00 X 0 0 0 JOE YARBROUGH DIRECTOR 1.00 X 0 0 0 NANETTE YARBROUGH DIRECTOR 1.00 X 0 0 0 BARRY SLAYMAKER JR DIRECTOR 1.00 X 0 0 0 69792 0 0 0 0 0 0 0 288296 288296 ADULT CARE SERVICES IN 624100 415818 415818 415818 39846 39846 743960 415818 0 39846 X 69792 69792 494097 351632 136834 5631 42629 31859 10344 426 18382 7226 11156 8049 6439 1610 329 329 66322 58363 7959 36635 23241 13361 33 REPAIRS AND MAINTENANCE 53208 46823 6385 FOOD SERVICE AND SUPPLI 43881 42326 1555 UTILITIES 22611 19898 2713 SUPPLIES 21331 15182 6149 37747 23788 13901 58 915013 696569 212296 6148 160993 146300 492065 692955 75000 50000 318834 38978 5367 5864 2475377 1242019 1298882 1233358 2500 14669 2353641 2182124 36500 36036 36500 36036 X 2211068 2053541 106073 92547 2317141 2146088 2353641 2182124 -171053 0 X X 0 1 X 1 0 X 272539 357322 536017 289159 288296 1743333 272539 357322 536017 289159 288296 1743333 1109994 633339 15856 2365 11016 15879 39846 84962 1828295 1770444 0.34640 0.36490 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1909359 811315 1098044 452706 430704 22002 113312 113312 1233358 X 743960 0 743960 0 743960 915013 0 915013 0 915013 PART X, LINE 2: UNCERTAIN TAX POSITIONS THE ORGANIZATION FOLLOWS THE GUIDANCE OF ASC TOPIC 740, INCOME TAXES WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THIS INTERPRETATION PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IN ADDITION, ASC TOPIC 740 PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE AND TRANSITION. THE ORGANIZATION ADOPTED THE PROVISIONS OF ASC TOPIC 740, AND THEY HAD NO IMPACT ON THE FINANCIAL POSITION, RESULTS OF OPERATIONS, AND CASH FLOWS. BASED ON ITS EVALUATION, THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE ORGANIZATION'S EVALUATION WAS PERFORMED FOR TAX YEARS ENDED DECEMBER 31, 2020 THROUGH DECEMBER 31, 2023 FOR FEDERAL INCOME TAX, THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF DECEMBER 31, 2023. FORM 990, PART VI, SECTION A, LINE 2 BRYAN & DEBBIE MACON - HUSBAND AND WIFE TOMMY & DIANN THOMPSON - HUSBAND AND WIFE JOE & NANETTE YARBROUGH - HUSBAND AND WIFE FORM 990, PART VI, SECTION B, LINE 11B 990 IS PROVIDED TO OFFICERS OF BOARD AND THEN VOTED ON FOR APPROVAL. ONCE APPROVED THE 990 IS FILED WITH REPORTING AUTHORITIES. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, DIRECTORS ARE GIVEN A FORM TO COMPLETE THAT ASKS THEM TO SPECIFICALLY STATE IF THERE ARE ANY CONFLICTS OF INTEREST. THEY MUST COMPLETE THE FORM AND SIGN. IF DURING THE YEAR CONFLICT ARISES, DIRECTORS UNDERSTAND THE POLICIES AND MUST UPDATE FORMS. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE ONLY UPON REQUEST. FORM 990, PART IX, LINE 24E OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 10,492. MANAGEMENT AND GENERAL EXPENSES 1,909. FUNDRAISING EXPENSES 58. TOTAL EXPENSES 12,459. OTHER EXPENSES: PROGRAM SERVICE EXPENSES 5,030. MANAGEMENT AND GENERAL EXPENSES 1,031. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,061. PRINTING: PROGRAM SERVICE EXPENSES 809. MANAGEMENT AND GENERAL EXPENSES 3,670. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,479. TELEPHONE, CABLE & INTERNET: PROGRAM SERVICE EXPENSES 3,422. MANAGEMENT AND GENERAL EXPENSES 856. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,278. DUES & SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,242. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,242. POSTAGE: PROGRAM SERVICE EXPENSES 1,455. MANAGEMENT AND GENERAL EXPENSES 821. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,276. BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,888. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,888. EDUCATION & TRAINING EXPENSE: PROGRAM SERVICE EXPENSES 1,191. MANAGEMENT AND GENERAL EXPENSES 325. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,516. LICENSES AND FEES: PROGRAM SERVICE EXPENSES 1,202. MANAGEMENT AND GENERAL EXPENSES 134. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,336. LOSS ON DISPOSAL OF ASSET: PROGRAM SERVICE EXPENSES 186. MANAGEMENT AND GENERAL EXPENSES 25. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 211. RENT: PROGRAM SERVICE EXPENSES 1. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1. FORM 990, PART XII, LINE 2C: NO CHANGE FROM PRIOR YEAR.