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      </OtherSecuritiesGrp>
      <OtherAssetsOrgGrp>
        <Desc>Bond issuance costs</Desc>
        <BookValueAmt>37833</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>Due from PVM</Desc>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>37833</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>Federal income taxes</Desc>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Due to Presbyterian Villages of Michigan</Desc>
        <Amt>400647</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Bank loan</Desc>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>400647</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>370045</TotalRevEtcAuditedFinclStmtAmt>
      <OtherRevenueAmt>356868</OtherRevenueAmt>
      <RevenueNotReportedAmt>356868</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>13177</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>13177</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>499142</TotExpnsEtcAuditedFinclStmtAmt>
      <OtherExpensesIncludedAmt>356868</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>356868</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>142274</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>142274</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>XI 2d</FormAndLineReferenceDesc>
        <ExplanationTxt>Non-cash interest income on loan</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>XII 2d</FormAndLineReferenceDesc>
        <ExplanationTxt>Non-cash bad debts loan interest income not paid</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>X 1</FormAndLineReferenceDesc>
        <ExplanationTxt>The Obligated Group members are not-for-profit corporations and are exempt from tax under the provisions of Internal Revenue Code Section 501c3. Accordingly, no tax provision is recorded in the special purpose combined financial statements.</ExplanationTxt>
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    </IRS990ScheduleD>
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      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
      <RebuttablePresumptionProcInd>false</RebuttablePresumptionProcInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Roger Myers</PersonNm>
        <TitleTxt>Chair</TitleTxt>
        <CompensationBasedOnRltdOrgsAmt>449188</CompensationBasedOnRltdOrgsAmt>
        <OtherCompensationRltdOrgsAmt>97</OtherCompensationRltdOrgsAmt>
        <DeferredCompRltdOrgsAmt>6169</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsRltdOrgsAmt>18242</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationRltdOrgsAmt>473696</TotalCompensationRltdOrgsAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization contracts with Presbyterian Villages of Michigan for management services</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>Presbyterian Villages of Michigan is the sole member of the corporation and appoints the members of the board</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>A copy of the completed form and all related schedules was distributed to the board members via e-mail for their review, comment and questions prior to filing</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>Presbyterian Villages of Michigan annually distributes conflict of interest forms to all board members and senior staff. Forms are returned to the PVM offices. This Organization does not have its own conflict of interest policy, but uses the conflict of interest policy of Presbyterian Villages of Michigan.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 13</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization does not have its own whistleblower policy. It relies on the policy of PVM, its management company</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 14</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization does not have a written document retention policy approved by its board of directors it relies on the policy adopted by Presbyterian Villages of Michigan, its management agent</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization has not yet established a process for publicly disclosing its governing documents or conflict of interest policy. Such items are available upon request. Annual audits and Form 990 are available at www.PVM.org</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part X, Line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Tax exempt bond issues were completed in 2005 and 2020 in order to refund two previous bond issues and to provide new money for a variety of capital projects at Redford, East Harbor, Westland, Weinberg Green Houses, Harobr Inn and the corporate office. Each bond issue was done in the name of Presbyterian Villages of Michigan for the benefit of these entities the Obligated Group. Funds were loaned to these entities and are reported as unsecured debt on their Form 990.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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          <BusinessNameLine1Txt>Presbyterian Villages of Michigan</BusinessNameLine1Txt>
        </DisregardedEntityName>
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          <AddressLine1Txt>25200 Telegraph Rd Suite 400</AddressLine1Txt>
          <CityNm>Southfield</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48033</ZIPCd>
        </USAddress>
        <EIN>381387145</EIN>
        <PrimaryActivitiesTxt>property management services</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501c3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>10</PublicCharityStatusTxt>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Presbyterian Village East</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>33875 Kiely Dr</AddressLine1Txt>
          <CityNm>Chesterfield</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48047</ZIPCd>
        </USAddress>
        <EIN>383098399</EIN>
        <PrimaryActivitiesTxt>retirement community</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501c3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>10</PublicCharityStatusTxt>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Presbyterian Village Westland</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>32001 Cherry Hill Rd</AddressLine1Txt>
          <CityNm>Westland</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48186</ZIPCd>
        </USAddress>
        <EIN>382302090</EIN>
        <PrimaryActivitiesTxt>retirement community</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501c3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>10</PublicCharityStatusTxt>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Presbyterian Village North</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>420 S Opdyke Rd</AddressLine1Txt>
          <CityNm>Pontiac</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48341</ZIPCd>
        </USAddress>
        <EIN>382204058</EIN>
        <PrimaryActivitiesTxt>senior services</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501c3</ExemptCodeSectionTxt>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Presbyterian Villages of Michigan Foundation</BusinessNameLine1Txt>
        </DisregardedEntityName>
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          <AddressLine1Txt>25200 Telegraph Rd Suite 400</AddressLine1Txt>
          <CityNm>Southfield</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48033</ZIPCd>
        </USAddress>
        <EIN>202559884</EIN>
        <PrimaryActivitiesTxt>foundation</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>PVM EJNP Real Estate Co</BusinessNameLine1Txt>
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          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48033</ZIPCd>
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        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Harbor Inn</BusinessNameLine1Txt>
        </DisregardedEntityName>
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          <AddressLine1Txt>25200 Telegraph Rd Suite 400</AddressLine1Txt>
          <CityNm>Southfield</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48033</ZIPCd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Harry &amp; Jeanette Weinberg Green Houses</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>250 McDougall St</AddressLine1Txt>
          <CityNm>Detroit</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48207</ZIPCd>
        </USAddress>
        <EIN>371748152</EIN>
        <PrimaryActivitiesTxt>senior housing</PrimaryActivitiesTxt>
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        <RelatedOrganizationName>
          <BusinessNameLine1Txt>Redford Manor LDHA LP</BusinessNameLine1Txt>
        </RelatedOrganizationName>
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          <CityNm>Redford</CityNm>
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      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
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      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
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      <ReimbursementPaidToOtherOrgInd>true</ReimbursementPaidToOtherOrgInd>
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      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
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        <MethodOfAmountDeterminationTxt>direct payment</MethodOfAmountDeterminationTxt>
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