2024-07-23T17:19:05+00:00 2023-09-30 440160260 Forvis Mazars LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2022-10-01 592804577 Lakeview Place Inc LAKE 8504953099 1221 W Lakeview Avenue PENSACOLA FL 325011836 M ALLISON HILL CEO 2024-07-23 true Eric Barley 999009999 April Arnold P01559426 8162216300 2023-08-15 2022 2023-04-26 12:10:37Z M ALLISON HILL 1221 W Lakeview Avenue PENSACOLA FL 325011836 100580 false X WWW.ELAKEVIEWCENTER.ORG X 1987 FL TO PROVIDE LOW COST HOUSING TO PERSONS WITH MENTAL ILLNESS. 3 0 0 0 0 0 0 0 94951 100575 4 5 0 0 94955 100580 0 0 0 0 0 0 0 0 0 94398 108619 94398 108619 557 -8039 198657 192426 309052 310860 -110395 -118434 TO PROVIDE LOW COST HOUSING TO PERSONS WITH MENTAL ILLNESS. false false 93152 0 100575 EXPENDITURES TO SUPPORT PROVISION OF LOW-COST HOUSING TO MENTALLY ILL PERSONS. 93152 true false false false false false false false false true false false false true true true true 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 true true true false false true X 1 0 0 false false false false false false false false false false false false X 3 0 true false false false true true true true true false false true true true true true true false false false X DOREEN DRIMMIE 8504952321 1221 W LAKEVIEW AVENUE PENSACOLA FL 325011836 ERIC BARLEY TREASURER 1.0 41.0 X X 0 0 0 M ALLISON HILL BOARD CHAIR 1.0 41.0 X X 0 540114 11777 MELANIE JONES VICE PRESIDENT/CFO 1.0 41.0 X X 0 339175 3752 SANDRA WHITAKER SECRETARY 1.0 41.0 X X 0 313693 1091 0 1192982 16619 0 false true false 0 0 HUD SUBSIDY PAYMENTS 531390 59021 59021 TENANT RENT 531390 41554 41554 0 0 0 0 100575 5 5 0 0 0 0 0 0 0 0 0 100580 100575 0 5 0 0 4735 4735 10479 10479 0 0 0 0 691 585 106 345 345 45888 45888 18181 18181 21554 21554 6599 6599 BANK FEES 147 0 147 0 0 0 0 0 108619 93152 15467 0 5462 6683 42355 53944 337 2961 0 0 0 0 0 0 0 466480 340556 147478 125924 0 0 3025 2914 198657 192426 3341 7703 0 0 217069 206198 88642 96959 309052 310860 X -110395 -118434 -110395 -118434 198657 192426 -8039 0 X false true X true false X 0 0 0 0 0 0 90527 85231 85652 94951 100575 456936 0 0 0 90527 85231 85652 94951 100575 456936 0 0 0 0 0 0 7263 8868 11432 13188 12625 53376 7263 8868 11432 13188 12625 53376 403560 17 10 4 4 5 40 0 17 10 4 4 5 40 0 0 0 0 0 0 0 90544 85241 85656 94955 100580 456976 0.8831 0.9032 0 0.0001 X 23333 23333 401510 303398 98112 41637 37158 4479 125924 LONG TERM ACCRUED INTEREST 91555 TENANT SECURITY DEPOSITS 2914 DUE TO AFFILIATED ORGANIZATIONS 2489 RESIDUAL RECEIPTS EXCESS 1 96959 X 100580 0 0 100580 0 0 100580 108619 0 0 108619 0 0 108619 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, INCOME TAXES, PRESCRIBES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAX POSITIONS RECOGNIZED IN FINANCIAL STATEMENTS. ASC TOPIC 740 PROVIDES GUIDANCE FOR RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTES FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THERE WERE NO MATERIAL UNCERTAIN TAX POSITIONS AS OF SEPTEMBER 30, 2023. false true false false false false false false false M ALLISON HILL BOARD CHAIR 0 448774 0 88643 0 2698 0 3163 0 8614 0 551891 0 0 MELANIE JONES VICE PRESIDENT/CFO 0 292247 0 43361 0 3567 0 0 0 3752 0 342926 0 0 SANDRA WHITAKER SECRETARY 0 270422 0 39925 0 3346 0 0 0 1091 0 314784 0 0 Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan THE FOLLOWING INDIVIDUALS PARTICIPATED IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN THAT WAS FROZEN DURING THE TAX YEAR: M. ALLISON HILL, MELANIE JONES, AND SANDRA WHITAKER. SCHEDULE J, PART VII & SCHEDULE J, PART II THE COMPENSATION REPORTED ON FORM 990, PART VII, SECTION A & SCHEDULE J, PART II WAS PAID BY A TAX-EXEMPT ORGANIZATION: LAKEVIEW CENTER, INC. Form 990, Part V, Line 1a 1099 REPORTING ALL 1099'S ARE ISSUED ON THE ORGANIZATION'S BEHALF BY LAKEVIEW CENTER, INC. (EIN: 59-0737872), THE SOLE MEMBER AND RELATED 501(C)(3) TAX EXEMPT ORGANIZATION. Form 990, Part VI, Line 2 BUSINESS RELATIONSHIPS M. ALLISON HILL, SANDY WHITAKER, MELANIE JONES, AND ERIC BARLEY HAVE A BUSINESS RELATIONSHIP. ALL BUSINESS RELATIONSHIPS ARE EMPLOYER/EMPLOYEE RELATIONSHIPS AT RELATED TAX-EXEMPT ORGANIZATIONS. Form 990, Part VI, Line 15a AND 15B LAKEVIEW CENTER, INC., THE TAX-EXEMPT SOLE MEMBER, PROCESS FOR DETERMINING EXECUTIVE COMPENSATION BEGINS WITH THE EXECUTIVE COMPENSATION PHILOSOPHY THAT STRIVES TO ENSURE EXECUTIVES A COMPREHENSIVE, BALANCED, COMPETITIVE, FAIR AND EQUITABLE COMPENSATION PROGRAM THAT ALLOWS FOR RECOGNITION FOR PERFORMANCE, POSITION, TENURE, EDUCATION, AND EXPERIENCE; CONSIDERS THE IMPACT OF COMPETITIVE MARKETS AND INDUSTRY INCOME; PROVIDES SPECIFIC RECOGNITION AND INDIVIDUAL PERFORMANCE OF RESULTS; AND ENSURES RETENTION, STABILITY OF LEADERSHIP, AND COMPLIANCE WITH REGULATORY GUIDELINES. THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS IS RESPONSIBLE FOR ENSURING COMPLIANCE WITH THIS PHILOSOPHY AND FOR REVIEWING AND APPROVING IT EVERY THREE YEARS. ANNUALLY, THE CEO, IN CONSULTATION WITH THE BOARD COMPENSATION CONSULTANT, WILL MAKE RECOMMENDATIONS FOR COMPENSATION ADJUSTMENTS FOR THE EXECUTIVES. THE EXECUTIVE COMPENSATION COMMITTEE WILL REVIEW THE CEO'S RECOMMENDATIONS AND APPROVE OR MODIFY THEM. ANNUALLY, THE EXECUTIVE COMPENSATION COMMITTEE AND THE BOARD COMPENSATION CONSULTANT, WILL REVIEW THE COMPENSATION OF THE CEO AND REPORT ADJUSTMENTS TO THE BOARD OF DIRECTORS. Form 990, Part VI, Line 6 Classes of members or stockholders LAKEVIEW CENTER, INC., A FLORIDA NOT FOR-PROFIT CORPORATION, IS THE SOLE MEMBER OF LAKEVIEW PLACE, INC. LAKEVIEW CENTER, INC. HAS THE RIGHT TO ELECT THE BOARD OF DIRECTORS OF LAKEVIEW PLACE, INC. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body LAKEVIEW CENTER, INC., BEING THE SOLE MEMBER OF LAKEVIEW PLACE, INC., HAS THE RIGHT TO ELECT THE GOVERNING BODY OF LAKEVIEW PLACE, INC. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders THE AFFIRMATIVE VOTE OF A MAJORITY OF DIRECTORS PRESENT AT A MEETING AT WHICH A QUORUM IS PRESENT IS THE ACT OF THE BOARD, EXCEPT THAT THE FOLLOWING ACTIONS SHALL NOT BE TAKEN WITHOUT THE APPROVAL OF A SUPERMAJORITY (75%) OF THE VOTING MEMBERS OF THE BOARD: 1. AMENDMENT OF THE ARTICLES OF INCORPORATION OF THE CORPORATION; 2. AMENDMENT OF THE CORPORATE BYLAWS OF THE CORPORATION; 3. DISSOLUTION OR LIQUIDATION OF THE CORPORATION; 4. CONSOLIDATION, MERGER, OR AFFILIATION OF THE CORPORATION WITH OR INTO ANOTHER ENTITY; 5. TRANSFER, SALE, PLEDGE, LEASE OR MORTGAGE OF 50% OR MORE OF THE CORPORATION'S ASSETS WHETHER THROUGH A SINGLE TRANSACTION OR ANY SERIES OF TRANSACTIONS, WHETHER OR NOT RELATED, OCCURRING OVER A TWO (2) YEAR PERIOD; 6. DISSOLUTION OF A RELATED PARTY THAT HAS THE PRACTICAL EFFECT OF TRANSFERRING OR DISPOSING OF 50% OR MORE OF THE ASSETS OF THE RELATED PARTY, UNLESS (I) SUCH ASSETS HAVE A BOOK VALUE OF FIVE MILLION DOLLARS ($5,000,000.00) OR LESS, OR (II) SUCH ASSETS ARE TRANSFERRED TO THE CORPORATION OR A RELATED PARTY; 7. CONSOLIDATION, MERGER, OR AFFILIATION OF A RELATED PARTY OF THE CORPORATION WITH OR INTO ANOTHER ENTITY, UNLESS SUCH OTHER ENTITY IS THE CORPORATION OR A RELATED PARTY; AND 8. TRANSFER, SALE, PLEDGE, LEASE OR MORTGAGE OF 50% OR MORE OF A RELATED PARTY'S ASSETS, WHETHER THROUGH A SINGLE TRANSACTION OR ANY SERIES OF TRANSACTIONS OCCURRING OVER A TWO (2) YEAR PERIOD, PROVIDED THAT THE BOOK VALUE OF SUCH ASSETS IS FIVE MILLION DOLLARS ($5,000,000.00) OR GREATER. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS PREPARED AND REVIEWED BY AN INDEPENDENT ACCOUNTING FIRM. THE 990 IS THEN REVIEWED BY THE ORGANIZATION'S MANAGEMENT PERSONNEL. ANY QUESTIONS AND CONCERNS THE ORGANIZATION'S MANAGEMENT PERSONNEL HAS ARE ADDRESSED AND ANY CORRECTIONS OR CLARIFICATIONS THAT NEED TO BE MADE ARE MADE. THE FINAL FORM 990 WITH ALL REQUIRED SCHEDULES IS THEN MADE AVAILABLE TO ALL VOTING MEMBERS OF THE BOARD PRIOR TO FILING THE 990 WITH THE IRS. ALL BOARD MEMBERS ARE INFORMED THAT A PAPER COPY OF THE FORM 990 IS AVAILABLE AT THE ORGANIZATION'S PRINCIPAL OFFICE. Form 990, Part VI, Line 12c Conflict of interest policy BOARD MEMBERS AND OFFICERS RECEIVE CORRESPONDENCE EACH YEAR THAT MUST BE COMPLETED AND SIGNED. THE CORRESPONDENCE INCLUDES A CONFLICTS OF INTEREST QUESTIONNAIRE. OFFICERS AND KEY STAFF ALSO RECEIVE AN ATTESTATION FORM THAT MUST BE SIGNED CONFIRMING THAT THEY WILL DISCLOSE ANY CONFLICTS THAT VIOLATE THE ORGANIZATION'S POLICY. THE BOARD REVIEWS ALL CONFLICTS AND DETERMINES IF FURTHER ACTIONS NEED TO BE TAKEN. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION HAS ALL GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND THE ANNUAL FINANCIAL STATEMENTS ON FILE IN THE ACCOUNTING AND ADMINISTRATION DEPARTMENTS. ALL DOCUMENTS ARE AVAILABLE UPON REQUEST. CMHC HERNANDEZ HOUSE INC 1221 WEST LAKEVIEW AVE PENSACOLA FL 32501 592041794 LOW COST HOUSING FL 501(c)(3) 10 LCI true LAKEVIEW VILLA INC 1221 WEST LAKEVIEW AVE PENSACOLA FL 32501 592842486 LOW COST HOUSING FL 501(c)(3) 10 LCI true LAKEVIEW CENTER INC 1221 WEST LAKEVIEW AVE PENSACOLA FL 32501 590737872 HEALTH CARE FL 501(c)(3) 7 LIFEVIEW true GLOBAL CONNECTIONS TO EMPLOYMENT 1221 WEST LAKEVIEW AVE PENSACOLA FL 32501 472592811 VOCATIONAL TRAINING FL 501(c)(3) 7 LIFEVIEW true LIFEVIEW GROUP INC 1221 WEST LAKEVIEW AVE PENSACOLA FL 32501 591469145 SUPPORTING ORGANIZATION FL 501(c)(3) Type III-FI NA false true false false false true false false false false true false false true false false true false false true LAKEVIEW CENTER INC A 41554 FMV