2024-08-13T17:43:33-05:00 2023-09-30 Forvis Mazars LLP 14241 DALLAS PARKWAY SUITE 1100 DALLAS TX 75254 990 2022-10-01 202803956 The Legacy Willow Bend Inc % SCOTT SNORTON LEGA 9724686171 8260 Manderville Lane Suite 300 Dallas TX 75231 Scott Snorton CFO 9724686176 2024-08-15 true Noelle Alberto P01704142 9727028262 2022 2024-08-08 14:25:15Z MELISSA ORTH 8260 Manderville Lane Suite 300 Dallas TX 75231 28257905 false X THELEGACYSENIORCOMMUNITIES.ORG X 2005 TX THE LWB EXISTS TO PROVIDE A CONTINUUM OF CARE TO SENIORS AND THEIR FAMILIES WITH COMPASSION AND DIGNITY, WHILE EMBRACING JEWISH VALUES AND UPHOLDING HIGHEST STANDARDS. 11 10 394 11 0 0 1726268 3575747 19109154 22455503 310651 1202028 1244178 1021806 22390251 28255084 0 0 0 0 12525563 14199030 0 0 0 13928451 13217738 26454014 27416768 -4063763 838316 72587835 74065326 100669899 101450632 -28082064 -27385306 THE LEGACY WILLOW BEND INC. EXISTS TO PROVIDE A CONTINUUM OF CARE TO SENIORS AND THEIR FAMILIES WITH COMPASSION AND DIGNITY, WHILE EMBRACING JEWISH VALUES AND UPHOLDING THE HIGHEST STANDARDS OF EXCELLENCE. false false 23793600 23477309 1. OPERATED AN INDEPENDENT LIVING FACILITY FOR THE BENEFIT OF ITS INDEPENDENT LIVING RESIDENTS. PROVIDED ALL OF THE SERVICES NECESSARY FOR AN INDEPENDENT LIVING FACILITY, INCLUDING DINING, LIFESTYLE, HOUSEKEEPING AND MAINTENANCE SERVICES. 2. OPERATED AN ASSISTED LIVING AND MEMORY SUPPORT FACILITY FOR THE BENEFIT OF ITS RESIDENTS, INCLUDING DINING, LIFESTYLE, NURSING, HOUSEKEEPING AND MAINTENANCE SERVICES. 3. OPERATED A NURSING FACILITY FOR THE BENEFIT OF ITS PATIENTS. PROVIDED ALL OF THE SERVICES NECESSARY FOR A NURSING FACILITY, INCLUDING DINING, LIFESTYLE, REHABILITATION, HOUSEKEEPING AND MAINTENANCE SERVICES. 23793600 true true false false false false false false true false true false false false true false true true false false false false false false false false false false false true true false false false false false false false false false false false false false false false true true false false false true 79 0 true 394 true false false false false false false false false false false false false X 11 10 false false true false true true true true true false false false true true true true true true true false X SCOTT SNORTON 9724686176 8620 MANDERVILLE LANE SUITE 400 DALLAS TX 75231 X Melissa Orth President/CEO 11.0 29.0 X X 0 556363 22248 Terry Purchal CFO 5.0 35.0 X 0 247383 20779 Alyssa Adam CMO 10.0 30.0 X 0 176194 26696 Laura Levy Executive Director LWB 40.0 0.0 X 0 186727 12108 Bridgette M Walshe COO 10.0 30.0 X 0 169954 1772 Laura Zych Senior Director of Finance 10.0 30.0 X 0 153644 12239 Renee Anderson Senior Director of HR 10.0 30.0 X 0 160348 4043 Mark Blankenship Senior Director of Facilities 20.0 20.0 X 0 140927 20567 Matt Geers Senoir Director of IT 10.0 30.0 X 0 143409 13316 Karyn McCoy Sr Direct of Safety Security 10.0 30.0 X 0 122662 7581 Lisa Vellekamp Sales Director 40.0 0.0 X 111550 0 8768 Charmaine Lampert CHAIR 1.0 1.0 X X 0 0 0 Susie Carp TRUSTEE 1.0 1.0 X 0 0 0 Mike Friedman TRUSTEE 1.0 0.0 X 0 0 0 Mike Glazer Trustee 1.0 1.0 X 0 0 0 Roy Greenberg Trustee 1.0 0.0 X 0 0 0 Elaine Levitt TRUSTEE 1.0 0.0 X 0 0 0 Amy Jones TRUSTEE 1.0 1.0 X 0 0 0 Neil Rubinstein TRUSTEE 1.0 1.0 X 0 0 0 Fraser Marcus LSC Chair 1.0 4.0 X 0 0 0 Irving Prengler LSC Chair Elect 1.0 4.0 X 0 0 0 Harley Cohen Secretary 1.0 4.0 X X 0 0 0 111550 2057611 150117 8 false true false Kare Technologies PO Box 4738 HOUSTON TX 77210 Staffing 362824 Techscape 9800 Brockbank Drive DALLAS TX 75220 Landscape Care 330203 Twomagnets Inc DBA Clipboard Healt 340 S Lemon Ave 5028 WALNUT CA 91789 Staffing 254839 Forvis 14241 Dallas Parkway Suite 1100 DALLAS TX 752542961 Accounting 190983 HBR Technologies 10111 Richmond Ave Suite 500 HOUSTON TX 77042 IT Support 186451 5 595677 2980070 3575747 Patient Service Revenue 623990 22455503 22455503 22455503 376067 376067 0 0 0 0 0 828782 2821 825961 825961 825961 0 0 0 0 0 0 0 0 0 Sundry Income 900099 157498 157498 Amortization of nonrefundable entrance fees 900099 864308 864308 1021806 28255084 23477309 1202028 0 0 0 0 0 0 12172665 11064633 1108032 145292 132067 13225 989282 899231 90051 891791 810615 81176 1117023 1117023 96519 96519 83504 83504 0 0 38621 38621 901991 686097 215894 305265 232199 73066 470924 410191 60733 206223 179627 26596 0 1799987 1672714 127273 21004 19519 1485 0 98650 85928 12722 1802271 1802271 0 2639629 2608293 31336 541573 503280 38293 Food 1507422 1313016 194406 REPAIRS & MAINTENANCE 784640 683448 101192 Medical Supplies 535905 466791 69114 BAD DEBT EXPENSE 89230 77722 11508 177357 145958 31399 27416768 23793600 3623168 0 3233791 4067078 4229812 4417460 0 0 843003 985756 0 0 0 0 0 0 52968 54674 327844 298184 86557275 35165132 51932728 51392143 11715759 11383732 0 0 0 0 0 0 251930 1466299 72587835 74065326 1059505 1039465 0 0 0 0 45233164 44360991 0 145400 0 0 0 0 0 0 54377230 55904776 100669899 101450632 X -28082064 -27385306 0 0 -28082064 -27385306 72587835 74065326 838316 -141558 X false true X true true true X 607055 3771271 3181304 1726268 3575747 12861645 18672456 16673554 14689450 19109154 22455503 91600117 0 0 0 19279511 20444825 17870754 20835422 26031250 104461762 70000 412360 670331 661291 595677 2409659 0 70000 412360 670331 661291 595677 2409659 102052103 529452 391541 202384 260871 376067 1760315 0 529452 391541 202384 260871 376067 1760315 0 1080354 967344 1325777 1244178 1021806 5639459 20889317 21803710 19398915 22340471 27429123 111861536 0.91231 0.91120 0.01574 0.01770 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 6941387 6941387 68895218 26614900 42280318 8986331 7046257 1940074 1734339 1503975 230364 51392143 0 RESIDENT DEPOSITS 33160 Resident Deposits Refundable 49251520 Intercompany Payable 138045 Resident Deposits - Nonrefundable 6482051 55904776 27985675 -141558 -89230 -230788 28216463 38621 38621 28255084 27288917 27288917 38621 89230 127851 27416768 SCHEDULE D, PART X, LINE 2 ASC 740 FOOTNOTE: MANAGEMENT HAS EVALUATED INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART XI, LINE 2D RECONCILIATION OF REVENUE PER AUDITED FINANCIAL STATEMENTS WITH RETURN: PROVISIONS FOR BAD DEBTS $(89,230) SCHEDULE D, PART XII, LINE 4B RECONCILIATION OF EXPENSES PER AUDITED FINANCIAL STATEMENTS WITH RETURN: PROVISION FOR BAD DEBTS $ 89,230 SCHEDULE D, PART IV, LINE 2B ESCROW ACCOUNT LIABILITY: THE ORGANIZAITON IS THE CUSTODIAN OF LIFEPLAN DEPOSIT FUNDS FOR CERTAIN RESIDENTS. false true false false false false false false false Melissa Orth President/CEO 556363 0 0 9150 13098 578611 0 Terry Purchal CFO 246493 400 490 7681 13098 268162 0 Alyssa Adam CMO 175794 400 0 5866 20830 202890 0 Laura Levy Executive Director LWB 186047 500 180 4501 7607 198835 0 Laura Zych Senior Director of Finance 152973 400 271 4632 7607 165883 0 Renee Anderson Senior Director of HR 159852 400 96 4043 0 164391 0 Matt Geers Senoir Director of IT 143038 200 171 3655 9661 156725 0 Mark Blankenship Senior Director of Facilities 140325 400 202 4534 16033 161494 0 Bridgette M Walshe COO 169879 75 0 1772 0 171726 0 Schedule J, Part I, Line 4B SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN PARTICIPATION: THE 457(F) IS A DEFERRED COMPENSATION PLAN THAT ALLOWS LEGACY TO CONTRIBUTE MONEY ON A PRE-TAX BASIS INTO INVESTMENTS THAT PROVIDE KEY EXECUTIVE WITH A RETIREMENT BENEFIT. ALL CONTRIBUTIONS REMAIN AN ASSET OF THE COMPANY UNTIL DISTRIBUTED. MELISSA ORTH PARTICIPATES IN 457(F) PLAN BUT NO PAYMENTS WERE MADE IN FY 2023. SCHEDULE J, PART I, LINE 3 METHODS USED BY RELATED ORGANIZATION TO ESTABLISH COMPENSATION: THE LEGACY SENIOR COMMUNITIES USES THE FOLLOWING METHODS TO ESTABLISH COMPENSATION: - APPROVAL BY MANAGEMENT or BOARD OF THE LEGACY SENIOR COMMUNITIES, INC. A NEW HOPE CULTURAL EDUCATION FACILITIES FINANCE 472890521 64542UBL7 2016-08-04 740000 ADVANCE REFUNDING OF BONDS false false false B NEW HOPE CULTURAL EDUCATION FACILITIES FINANCE 472890521 64542UBM5 2016-08-04 760000 ADVANCE REFUNDING OF BONDS false false false C NEW HOPE CULTURAL EDUCATION FACILITIES FINANCE 472890521 64542UBr4 2016-08-04 1000000 ADVANCE REFUNDING OF BONDS false false false D NEW HOPE CULTURAL EDUCATION FACILITIES FINANCE 472890521 64542UBM5 2016-08-04 11620000 ADVANCE REFUNDING OF BONDS false false false A 0 0 740000 47337 0 0 20422 0 0 0 672241 0 2016 false true true true B 0 0 760000 48617 0 0 20974 0 0 0 690409 0 2016 false true true true C 0 0 1000000 63969 0 0 27598 0 0 0 908433 0 2016 false true true true D 0 0 11620000 743323 0 0 320687 0 0 0 10555990 0 2016 false true true true A false false false false 0 false false false true B false false false false 0 false false false true C false false false false 0 false false false true D false false false false 0 false false false true A false false false true false false 0 false 0 false false B false false false true false false 0 false 0 false false C false false false true false false 0 false 0 false false D false false false true false false 0 false 0 false false A true B true C true D true SCHEDULE K, PART IV, LINE 2C REBATE COMPUTATION: THE ARBITRAGE CALCULATION WAS COMPLETED April 2023. A NEW HOPE CULTURAL EDUCATION FACILITIES FINANCE 472890521 64542UBN3 2016-08-04 775000 ADVANCE REFUNDING OF BONDS false false false B NEW HOPE CULTURAL EDUCATION FACILITIES FINANCE 472890521 64542UBP8 2016-08-04 795000 ADVANCE REFUNDING OF BONDS false false false C NEW HOPE CULTURAL EDUCATION FACILITIES FINANCE 472890521 64542UBQ6 2016-08-04 1000000 ADVANCE REFUNDING OF BONDS false false false D NEW HOPE CULTURAL EDUCATION FACILITIES FINANCE 472890521 64542UBU7 2016-08-04 3475000 ADVANCE REFUNDING OF BONDS false false false A 0 0 775000 49576 0 0 21388 0 0 0 704036 0 2016 false true true true B 0 0 795000 50856 0 0 21940 0 0 0 722204 0 2016 false true true true C 0 0 1000000 63969 0 0 27598 0 0 0 908433 0 2016 false true true true D 0 0 3475000 222293 0 0 95903 0 0 0 3156804 0 2016 false true true true A false false false false 0 false false false true B false false false false 0 false false false true C false false false false 0 false false false true D false false false false 0 false false false true A false false false true false false 0 false 0 false false B false false false true false false 0 false 0 false false C false false false true false false 0 false 0 false false D false false false true false false 0 false 0 false false A true B true C true D true SCHEDULE K, PART IV, LINE 2C REBATE COMPUTATION: THE ARBITRAGE CALCULATION WAS COMPLETED April 2023. A NEW HOPE CULTURAL EDUCATION FACILITIES FINANCE 472890521 64542UBT0 2016-08-04 4615000 ADVANCE REFUNDING OF BONDS false false false B NEW HOPE CULTURAL EDUCATION FACILITIES FINANCE 472890521 64542UBS2 2016-08-04 16235000 ADVANCE REFUNDING OF BONDS false false false A 0 0 4615000 295218 0 0 127364 0 0 0 4192418 0 2016 false true true true B 0 0 16235000 1038541 0 0 448051 0 0 0 14748408 0 2016 false true true true A false false false false 0 false false false true B false false false false 0 false false false true A false false false true false false 0 false 0 false false B false false false true false false 0 false 0 false false A true B true SCHEDULE K, PART IV, LINE 2C REBATE COMPUTATION: THE ARBITRAGE CALCULATION WAS COMPLETED April 2023. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS/STOCKHOLDERS OF THE ORGANIZATION: THE SOLE MEMBER OF THE CORPORATION IS THE LEGACY SENIOR COMMUNITIES, INC. FORM 990, PART VI, SECTION A, LINE 7A PERSONS WHO HAD POWER TO ELECT OR APPOINT TO THE GOVERNING BODY: THE CHAIRPERSON AND THE PRESIDENT OF THE MEMBER, THE LEGACY SENIOR COMMUNITIES, INC., APPOINT ALL OF THE MEMBERS OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION A, LINE 7B GOVERNANCE DECISIONS OF THE ORGANIZATION RESERVED TO MEMBERS: THE EXERCISE OF THE FOLLOWING RESERVED POWERS SHALL REQUIRE THE CONSENT OF THE MEMBER: I. THE INCURRENCE OF ANY INDEBTEDNESS BY THE CORPORATION FOR BORROWED MONEY FROM THIRD PARTIES II. ANY MERGER, CONSOLIDATION, LIQUIDATION, DISSOLUTION OR SALE OF SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION III. ANY ACQUISITION OR TRANSFER OF ANY INTEREST IN REAL PROPERTY BY THE CORPORATION IV. ANY ACQUISITION OR TRANSFER OF ANY INTEREST IN PERSONAL PROPERTY OTHER THAN IN THE ORDINARY COURSE OF BUSINESS THE BOARD OF THE LEGACY WILLOW BEND OVERSEES THE GOVERNING OF THE ORGANIZATION AND REPORTS TO THE LEGACY SENIOR COMMUNITIES, INC BOARD WHICH HAS THE ULTIMATE CONTROL OVER GOVERNANCE. FORM 990, PART VI, SECTION B, LINE 11B PROCESS USED TO REVIEW FORM 990: THE 990 IS REVIEWED BY MANAGEMENT, AN EXTERNAL TAX FIRM, THE AUDIT AND RISK MANAGEMENT COMMITTEE OF THE LEGACY SENIOR COMMUNITIES AND THE BOARD OF TRUSTEES OF THE LEGACY SENIOR COMMUNITIES. FORM 990, PART VI, SECTION B, LINE 12C PROCESS FOR MONITORING CONFLICT OF INTEREST POLICY: MANAGEMENT MONITORS THE POLICY AND DISCLOSES POTENTIAL CONFLICTS TO THE AUDIT AND RISK MANAGEMENT COMMITTEE OF THE LEGACY SENIOR COMMUNITIES FOR EVALUATION AND RECOMMENDATION FOR ACTION. FORM 990, PART VI, SECTION B, LINE 15A & 15B PROCESS FOR DETERMINING COMPENSATION: EXECUTIVE DIRECTOR COMPENSATION IS DETERMINED ANNUALLY BY MANAGEMENT BASED UPON LOCAL MARKET COMPETITION, AND ALSO BY THAT PERSON'S PRIOR EXPERIENCE AND COMPENSATION. COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES WAS DETERMINED BY MANAGEMENT BASED UPON LOCAL MARKET COMPETITION, AND BY THAT PERSON'S PRIOR EXPERIENCE AND COMPENSATION. TOP MANAGEMENT APPROVES THE COMPENSATION OF CERTAIN OFFICERS AND KEY EMPLOYEES. ALL COMPENSATION REVIEWS ARE DOCUMENTED IN THE EMPLOYEE FILE OR CONTRACT. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS MADE AVAILABLE TO THE PUBLIC: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION A, LINE 4 SIGNIFICANT CHANGES TO GOVERNING DOCUMENTS: THE BYLAWS WERE AMENDED SEPTEMBER 2023. THE UPDATED BYLAWS CLARIFIED THE DIFFERENCE IN GOVERNANCE POWERS BETWEEN THE ORGANIZATION'S BOARD AND THE BOARD OF THE SOLE MEMBER, LEGACY SENIOR COMMUNITIES, INC. LEGACY SENIOR COMMUNITIES INC 8260 MANDERVILLE LANE STE 300 DALLAS TX 75231 030435268 MGMT SVCS TX 501(C)(3) 12C NA false THE LEGACY SENIOR COMMUNITIES FOUNDATION 8260 MANDERVILLE LANE STE 300 DALLAS TX 75231 752411609 SUPPORT FDTN TX 501(C)(3) 12A NA false THE LEGACY MIDTOWN PARK INC 8260 MANDERVILLE LANE ste 300 DALLAS TX 75231 472890521 RETIREMENT CO TX 501(C)(3) 10 LSC true THE LEGACY AT HOME INC 8260 MANDERVILLE LANE ste 300 DALLAS TX 75231 272578115 HOME HEALTH TX 501(C)(3) 10 LSC true false false true false false false false false false false false false true true false true true true true