2024-02-15T15:35:52-06:00 2023-03-31 410746749 CLIFTONLARSONALLEN LLP 20 E THOMAS RD STE 2300 PHOENIX AZ 85012 990 2022-04-01 850282570 LA VIDA LLENA LAVI 5059234832 10501 LAGRIMA DE ORO NE ALBUQUERQUE NM 871113737 ANGIE JULIAN CHIEF FINANCIAL OFFICER 5059234831 2024-02-15 1 ANGIE JULIAN 999009999 0 JEFF PARKER P00970069 6022662248 2024-02-15 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z ANGIE JULIAN 10501 LAGRIMA DE ORO NE ALBUQUERQUE NM 871113737 48321650 0 X WWW.LAVIDALLENA.COM X 1979 NM PROVIDE QUALITY HOUSING, CARE AND SERVICES TO THE SENIORS OF THE LIFE CARE RETIREMENT COMMUNITY 10 10 369 10 0 0 18218 60121 24902209 27022316 6110491 1524287 234383 175291 31265301 28782015 0 0 0 0 10308675 12046990 0 0 0 19475972 16888828 29784647 28935818 1480654 -153803 163809368 152012263 148733512 140342244 15075856 11670019 LA VIDA LLENA WILL PROVIDE RESIDENTS AN ENHANCED PERSONALIZED LIFESTYLE AND IS A COMMUNITY THAT ENHANCES THE LIFE OF SENIORS IN A SAFE PREMIER LIVING ENVIRONMENT THAT FOSTERS EXCELLENT SERVICES BY A CARING STAFF. 0 0 27174642 0 27022316 LA VIDA LLENA SERVES APPROXIMATELY 400-450 SENIOR RESIDENTS BY PROVIDING HOUSING AND HEALTHCARE IN 361 INDEPENDENT LIVING APARTMENTS; 58 DUALLY CERTIFIED HEALTH CARE BEDS; 77 LICENSED ASSISTED LIVING ROOMS AND MEMORY CARE BEDS. 27174642 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 57 0 369 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 NM X ANGIE JULIAN 5052913100 10701 MONTGOMERY BLVD NE SUITE F ALBUQUERQUE NM 871113737 SHELLY L FRITZ MEMBER 1.00 1.00 X 0 0 0 DOUGLAS BAILEY MEMBER 1.00 0.00 X 0 0 0 JACK BRAYER MEMBER 1.00 0.00 X 0 0 0 TOM CROW MEMBER 1.00 0.00 X 0 0 0 ZIZI FRITZ TREASURER 1.00 0.00 X X 0 0 0 BILL MILLER MEMBER 1.00 0.00 X 0 0 0 DON POWER MEMBER 1.00 0.00 X 0 0 0 TIM SHEAHAN MEMBER 1.00 0.00 X 0 0 0 TERRY SHIRROD BOARD CHAIR 1.00 0.00 X X 0 0 0 BRAD YABLONSKY MEMBER 1.00 0.00 X 0 0 0 E DEANN EATON CEO 25.00 15.00 X 0 320294 45080 ANGIE JULIAN CFO 25.00 15.00 X 0 191002 11022 LINDA GIVENS EXECUTIVE DIRECTOR 40.00 0.00 X 0 149122 15740 BLAKE SHAY WALLACE DIRECTOR OF SALES AND MARKETING 10.00 30.00 X 0 108563 778 0 768981 72620 0 0 1 0 CRM CONSTRUCTION LLC 413 BURMA DR NE ALBUQUERQUE NM 87123 REFURBISHMENT OF UNITS 324339 DAVES GROUNDS MAINTENANCE INC 601 GENERAL HODGES ST SE T NM 87123 GROUNDS MAINTENANCE 212727 ALLIED TELECOM LLC 630 CHANNEL VIEW DR UNIT 118 PORT ARANSAS TX 78373 COMMUNICATION SERVICES 208681 DANNY RODRIGUEZ DBA HIGH VOLTAGE ELECTRI 2701 BRYAN CT SW ALBUQUERQUE NM 87105 MAINTENANCE SERVICES 124021 4 48000 12121 60121 RESIDENTIAL SERVICES REVENUE 623000 14335886 14335886 AMORTIZATION OF ENTRANCE FEES 623000 7017210 7017210 HEALTHCARE SERVICES REVENUE 623000 5669220 5669220 27022316 1424224 1424224 423282 423282 19216416 19539635 -323219 -323219 -323219 GUEST ROOM 623000 117154 117154 GUEST & EMPLOYEE MEALS 623000 24226 24226 CAFE SALES 623000 20519 20519 13392 13392 175291 28782015 27022316 0 1699578 519486 519486 9708009 9430391 277618 1026009 946045 79964 793486 731644 61842 10127 10127 102806 102806 73698 73698 1005219 926875 78344 329507 81708 247799 2502300 2443309 58991 147028 143769 3259 1232648 1205326 27322 18578 18578 5928 5797 131 3676634 3595140 81494 4759318 4653826 105492 811750 811750 LOSS ON REFINANCE OF BO 1048867 1048867 DIETARY / FOOD 600404 600404 EQUIPMENT RENTAL 403876 394924 8952 EMPLOYEE/RESIDENT RELAT 78299 76563 1736 81841 78304 3537 28935818 27174642 1761176 0 4205091 3316130 8098949 11030881 0 1137290 64108 54177 383485 402794 152348716 66283604 88287253 86065112 62203279 49315931 0 256110 567203 433838 163809368 152012263 4401495 2217147 23501292 23750547 100107381 86778453 20723344 27596097 148733512 140342244 X 15075856 11670019 15075856 11670019 163809368 152012263 X -153803 -2017034 -1235000 X X 0 1 X 1 0 X 48111 68469 2643249 18218 60121 2838168 27154157 26846806 25204221 24902209 27022316 131129709 167913 167913 27202268 26915275 27847470 24920427 27250350 134135790 0 0 0 134135790 2261838 1677799 1109883 2566499 1847506 9463525 2261838 1677799 1109883 2566499 1847506 9463525 509014 473062 221758 234383 7378 1445595 29973120 29066136 29179111 27721309 29105234 145044910 0.92480 0.92080 0.06520 0.06600 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: GUEST ROOM INCOME - 2018 AMOUNT: $ 113,603. 2019 AMOUNT: $ 115,398. 2020 AMOUNT: $ 17. 2021 AMOUNT: $ 50,640. CORNER CAFE - 2018 AMOUNT: $ 23,724. 2019 AMOUNT: $ 21,392. 2020 AMOUNT: $ 7,167. 2021 AMOUNT: $ 14,280. GUEST MEALS - 2018 AMOUNT: $ 37,407. 2019 AMOUNT: $ 41,207. 2020 AMOUNT: $ 23,494. 2021 AMOUNT: $ 23,224. CATERING - 2018 AMOUNT: $ 4,984. 2019 AMOUNT: $ 4,272. GENERAL STORE - 2018 AMOUNT: $ 5,191. 2019 AMOUNT: $ 6,300. 2020 AMOUNT: $ 2,747. 2021 AMOUNT: $ 1,030. BEAUTY SHOP - 2018 AMOUNT: $ 123,475. 2019 AMOUNT: $ 114,586. 2021 AMOUNT: $ 70. HOUSEKEEPING/LAUNDRY - 2018 AMOUNT: $ 6,196. 2019 AMOUNT: $ 5,491. 2020 AMOUNT: $ 2,064. 2021 AMOUNT: $ 2,333. PARKING/TRANSPORTATION - 2018 AMOUNT: $ 68,461. 2019 AMOUNT: $ 62,643. 2020 AMOUNT: $ 49,290. 2021 AMOUNT: $ 66,674. MISCELLANEOUS - 2018 AMOUNT: $ 49,585. 2019 AMOUNT: $ 33,049. 2020 AMOUNT: $ 7,726. 2021 AMOUNT: $ 4,727. 2022 AMOUNT: $ 7,378. SUPPLIES/POSTAGE - 2018 AMOUNT: $ 10,154. 2019 AMOUNT: $ 7,777. 2020 AMOUNT: $ 8,249. 2021 AMOUNT: $ 9,107. MAINTENANCE REVENUE - 2018 AMOUNT: $ 66,234. 2019 AMOUNT: $ 60,947. 2020 AMOUNT: $ 121,004. 2021 AMOUNT: $ 62,298. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8946117 8946117 124578090 54783245 69794845 18414518 11500359 6914159 409991 409991 86065112 REFUNDABLE ENTRANCE FEES 27338109 DUE TO RELATED PARTY 896 PENSION PLAN 982 OPERATING LEASE LIABILITY 256110 27596097 0 0 0 0 0 0 0 0 0 E DEANN EATON CEO 0 310124 0 3500 0 6670 0 35043 0 10037 0 365374 0 0 ANGIE JULIAN CFO 0 189502 0 1500 0 0 0 9583 0 1439 0 202024 0 0 LINDA GIVENS EXECUTIVE DIRECTOR 0 146782 0 2100 0 240 0 15132 0 608 0 164862 0 0 PART I, LINE 3 THE W-2'S FOR THE ORGANIZATION'S CEO, CFO AND DIRECTOR OF SALES AND MARKETING ARE ISSUED BY HAVERLAND CARTER LIFESTYLE GROUP OPERATING, LLC, A DISREGARDED ENTITY OF THE PARENT ENTITY, HAVERLAND CARTER LIFESTYLE GROUP. THE ORGANIZATION TYPICALLY CONDUCTS COMPENSATION REVIEWS FOR CLINICAL POSITIONS AND NON-CLINICAL POSITIONS IN ALTERNATE YEARS. THIS PROCESS IS TYPICALLY CONDUCTED BETWEEN DECEMBER JANUARY TO RECOMMEND ALIGNMENTS IN TIME FOR BUDGET REVIEW. HOWEVER, IN THE LAST COUPLE OF YEARS, THE ORGANIZATION HAS REVIEWED ALL POSITIONS ANNUALLY FOR ESCALATION, AND IT HAS DONE TWO COMPANY-WIDE COMP REVIEWS ON CLINICAL POSITIONS FOR THE FISCAL YEAR ENDING IN 2022. THE REASON FOR CONDUCTING MORE FREQUENT REVIEWS IS BECAUSE OF THE RAPID ACCELERATION OF WAGES AND THE SPECIFIC CHALLENGES OF STAFFING IN THE ORGANIZATION'S INDUSTRY. THE ORGANIZATION CONSIDERS INTERNAL AND EXTERNAL COMPENSATION DATA TO IDENTIFY COMPETITIVE RANGES AND ESTABLISH EQUITY. DATA FROM THESE EXTERNAL BENCHMARKS IS USED IN THE PROCESS: 1) HOSPITAL AND HEALTHCARE COMPENSATION SERVICE (HHCS) SURVEYS, IN WHICH THE ORGANIZATION ALSO PARTICIPATES. THE HHCS SURVEYS ARE ENDORSED BY LEADINGAGE, AND CONTAIN ACTUAL AND PREDICTIVE DATA ON COMPENSATION, BENEFITS, AND BONUSES FROM OTHER BUSINESSES SPECIFIC TO THE ORGANIZATION'S INDUSTRIES (CCRC, AL, AND HOSPICE). 2) U.S. DEPARTMENT OF LABOR BUREAU OF LABOR STATISTICS OCCUPATIONAL EMPLOYMENT STATISTICS (DOL BLS OES) SPECIFIC TO EACH LOCATION IN WHICH BUSINESS IS CONDUCTED BY THE ORGANIZATION. THE BLS OES DATA IS COMPARED TO THE HHCS SURVEY DATA TO ESTABLISH WHERE THE OES MEDIAN WAGES INTERSECT WITH THE HHCS WAGE RANGES. 3) OTHER EXTERNAL BENCHMARKS: THE ORGANIZATION MAY CONSIDER INFORMATION FROM WEBSITES LIKE GLASSDOOR.COM, PAY SCALE.COM, OR SALARY.COM, BUT THERE IS NO WAY TO VERIFY THE ACCURACY OF THEIR DATA, SO THEY ARE NOT HEAVILY WEIGHTED IN THE REVIEW. A NEW MEXICO HOSPITAL EQUIPMENT LOAN COUNCIL 850426875 647377AG5 2013-01-24 42349281 TO REFUND THE SERIES 2010C BONDS & FINANCE CAPITAL IMPROVEMENTS 0 0 0 A 7965000 43062570 2872134 846986 4840820 34502630 2014 1 0 1 1 A 0 1 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 1 A 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: NEW MEXICO HOSPITAL EQUIPMENT LOAN COUNCIL DATE THE REBATE COMPUTATION WAS PERFORMED: 07/28/2022 SCHEDULE K, PAGE 1, PART II, LINE 3, COLUMN A THE TOTAL PROCEEDS OF ISSUE INCLUDES INVESTED INTEREST EARNINGS FOR THE BOND ISSUE. SCHEDULE K, PAGE 1, PART II, LINE 11 THE AMOUNT IN OTHER SPENT PROCEEDS REPRESENTS AMOUNTS SPENT TO CURRENTLY REFUND A PRIOR ISSUE THAT ARE NO LONGER HELD IN A REFUNDING ESCROW. SCHEDULE K, PAGE 1, PART II, LINE 14 THE REFUNDED ISSUES NOTED ON FORM 8038 WERE MORTGAGE NOTES PAYABLE TO THE BANK OF ALBUQUERQUE AND BBVA COMPASS BANK. THOSE MORTGAGE NOTES PREVIOUSLY REFINANCED A 1998 BOND ISSUE. THE HEDGE NOTED ON FORM 8038 WAS AGAINST THE MORTGAGE NOTES PAYABLE AND NOT THE CURRENT BOND ISSUE REPORTED ON SCHEDULE K. SCHEDULE K, PAGE 2, PART III, LINE 2 THE INSTITUTION DOES REGULARLY LEASE OR MAKES LIVING UNITS AVAILABLE FOR USE BY THE ELDERLY AS PART OF ITS TAX EXEMPT MISSION. FORM 990, PART VI, SECTION A, LINE 1A THE LVL BOARD MAY HAVE ADVISORY COMMITTEES, EACH OF WHICH SHALL HAVE A RESIDENT FACILITATOR, THE RELEVANT DEPARTMENT DIRECTOR, UP TO SIX RESIDENT MEMBERS AND AT LEAST ONE LVL BOARD DIRECTOR. EACH COMMITTEE, TO THE EXTENT PROVIDED IN A RESOLUTION OF THE LVL BOARD, IN THE ARTICLES OF INCORPORATION, OR IN THE BYLAWS OF THE LVL BOARD, SHALL HAVE AND EXERCISE ALL THE AUTHORITY OF THE LVL BOARD. THE DESIGNATION OF ANY SUCH COMMITTEE AND THE DELEGATION THERETO OF AUTHORITY SHALL NOT OPERATE TO RELIEVE THE LVL BOARD, OR ANY MEMBER THEREOF, OF ANY RESPONSIBILITY IMPOSED BY LAW. THE COMMITTEES SHALL REPORT TO THE LVL BOARD AT REGULAR MEETINGS OF THE LVL BOARD. FORM 990, PART VI, SECTION A, LINE 6 HAVERLAND CARTER LIFESTYLE GROUP, A 501(C)(3), IS THE SOLE MEMBER. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S SOLE MEMBER, HAVERLAND CARTER LIFESTYLE GROUP, HAS THE RIGHT TO SELECT AND APPOINT UP TO SIX BOARD MEMBERS OF THIS ORGANIZATION. UP TO SEVEN OTHER BOARD MEMBERS ARE COMMUNITY DIRECTORS, WHO ARE ELECTED BY THE ORGANIZATION. THE SOLE MEMBER ALSO RETAINS THE RIGHT TO REMOVE ANY BOARD MEMBER FOR CAUSE, PROVIDED THAT THE SOLE MEMBER FIRST CONSULTS WITH THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7B HAVERLAND CARTER LIFESTYLE GROUP, AS THE SOLE MEMBER, RETAINS THE RIGHTS TO ALL BUSINESS DECISIONS GREATER THAN $100,000. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE IRS FORM 990 WILL BE MADE AVAILABLE UPON REQUEST. THE FORM 990 WAS REVIEWED BY THE ORGANIZATION'S BOARD WHICH WAS DOCUMENTED IN THE BOARD'S MOST RECENT MEETING MINUTES AND APPROVED BY THE EXECUTIVE COMMITTEE OF HAVERLAND CARTER LIFESTYLE GROUP AT THEIR BOARD MEETING PRIOR TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR THE DIRECTORS ON THE BOARD AND ORGANIZATION OFFICERS COMPLETE A CONFLICT OF INTEREST STATEMENT. NEW EMPLOYEES ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST STATEMENT AT THE NEW HIRE ORIENTATION. IF A CONFLICT OF INTEREST SITUATION THAT WOULD INVOLVE A BOARD MEMBER, OFFICER, OR KEY EMPLOYEE IS CONTEMPLATED, THE EXECUTIVE/FINANCIAL COMMITTEE OF THE BOARD OF DIRECTORS IS INFORMED AND THE COMMITTEE THEN DECIDES IF A CONFLICT EXISTS. IF A CONFLICT DOES EXIST, IT IS THEN VOTED ON BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 THE PARENT ORGANIZATION (HCLG) TYPICALLY CONDUCTS COMPENSATION REVIEWS FOR CLINICAL POSITIONS AND NON-CLINICAL POSITIONS IN ALTERNATE YEARS. THIS PROCESS IS TYPICALLY CONDUCTED BETWEEN DECEMBER AND JANUARY TO RECOMMEND ALIGNMENTS IN TIME FOR BUDGET REVIEW. HOWEVER, IN THE LAST COUPLE OF YEARS, THE ORGANIZATION HAS REVIEWED ALL POSITIONS ANNUALLY FOR ESCALATION, AND IT HAS DONE TWO COMPANY-WIDE COMP REVIEWS ON CLINICAL POSITIONS SO FAR FOR THE FISCAL YEAR ENDING IN 2022. THE REASON FOR CONDUCTING MORE FREQUENT REVIEWS IS BECAUSE OF THE RAPID ACCELERATION OF WAGES AND THE SPECIFIC CHALLENGES OF STAFFING IN THE ORGANIZATION'S INDUSTRY. THE ORGANIZATION CONSIDERS INTERNAL AND EXTERNAL COMPENSATION DATA TO IDENTIFY COMPETITIVE RANGES AND ESTABLISH EQUITY. DATA FROM THESE EXTERNAL BENCHMARKS IS USED IN THE PROCESS: 1) HOSPITAL AND HEALTHCARE COMPENSATION SERVICE (HHCS) SURVEYS, IN WHICH THE ORGANIZATION ALSO PARTICIPATES. THE HHCS SURVEYS ARE ENDORSED BY LEADINGAGE, AND CONTAIN ACTUAL AND PREDICTIVE DATA ON COMPENSATION, BENEFITS, AND BONUSES FROM OTHER BUSINESSES SPECIFIC TO THE ORGANIZATION'S INDUSTRIES (CCRC, AL, AND HOSPICE). 2) U.S. DEPARTMENT OF LABOR BUREAU OF LABOR STATISTICS OCCUPATIONAL EMPLOYMENT STATISTICS (DOL BLS OES) SPECIFIC TO EACH LOCATION IN WHICH BUSINESS IS CONDUCTED BY THE ORGANIZATION. THE BLS OES DATA IS COMPARED TO THE HHCS SURVEY DATA TO ESTABLISH WHERE THE OES MEDIAN WAGES INTERSECT WITH THE HHCS WAGE RANGES. 3) OTHER EXTERNAL BENCHMARKS: THE ORGANIZATION MAY CONSIDER INFORMATION FROM WEBSITES LIKE GLASSDOOR.COM, PAY SCALE.COM, OR SALARY.COM, BUT THERE IS NO WAY TO VERIFY THE ACCURACY OF THEIR DATA, SO THEY ARE NOT HEAVILY WEIGHTED IN THE REVIEW. FORM 990, PART VI, SECTION C, LINE 19 ALTHOUGH NOT REQUIRED, THE ORGANIZATION PROVIDES COPIES OF IT GOVERNING DOCUMENTS,CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS TO ALL WHO REQUEST ONE OR MORE OF THE ABOVE ITEMS. FORM 990, PART XI, LINE 9: TRANSFER OF NET ASSETS -1,235,000. FORM 990, PAGE 12, PART XII, LINE 2C THE PROCESS IS CONSISTENT WITH PRIOR YEARS. SCHEDULE K, PART I 2019 BONDS WERE ISSUED BY THE PARENT ENTITY, HAVERLAND CARTER LIFESTYLE GROUP THE FULL LIFE FOUNDATION 10501 LAGRIMA DE ORO NE ALBUQUERQUE NM 87111 850416157 FUNDRAISING - SENIOR LIVING NM 501(C)(3) LINE 12C, III-FI N/A 0 HAVERLAND CARTER LIFESTYLE GROUP 10701 MONTGOMERY BLVD NE STE F ALBUQUERQUE NM 87111 272027950 SENIOR LIVING NM 501(C)(3) LINE 10 N/A 0 THE NEIGHBORHOOD IN RIO RANCHO 10701 MONTGOMERY BLVD NE STE F ALBUQUERQUE NM 87111 471462853 SENIOR LIVING NM 501(C)(3) LINE 10 HAVERLAND CARTER LIFESTYLE GROUP 0 SOMMERSET NEIGHBORHOOD INC 1601 SOUTHWEST 119TH ST OKLAHOMA CITY OK 73170 810684291 SENIOR LIVING OK 501(C)(3) LINE 10 HAVERLAND CARTER LIFESTYLE GROUP 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 SCHEDULE R, PAGE 1, PART II HAVERLAND CARTER LIFESTYLE GROUP PROPERTY, LLC AND HAVERLAND CARTER LIFESTYLE GROUP PROPERTY HOLDINGS, LLC ARE WHOLLY OWNED SUBSIDIARIES AND DISREGARDED ENTITIES FOR TAX PURPOSES OF HAVERLAND CARTER LIFESTYLE GROUP, THE RELATED 501(C)(3) ENTITY. SCHEDULE R, PAGE 3, PART V, LINE 1C THIS REPRESENTS THE FUNDS CONTRIBUTED TO LA VIDA LLENA BY THE FULL LIFE FOUNDATION TO ASSIST IN COSTS DIRECTLY RELATED TO THE PRIMARY FUNCTION OF LA VIDA LLENA.