2025-11-14T16:48:51+00:00 2024-12-31 440160260 FORVIS MAZARS LLP 255 South Orange Avenue Suite 600 Orlando FL 32801 990 2024-01-01 592555812 LIFE CARE PONTE VEDRA INC LIFE 9042731701 1000 VICARS LANDING WAY PONTE VEDRA BEACH FL 32082 D BRUCE JONES CEO 9042731701 2025-11-14 true true Harry Harp P00176471 4077405400 2025-10-31 2024 2025-03-06 01:10:19Z VICAR'S LANDING D BRUCE JONES 1000 VICARS LANDING WAY PONTE VEDRA BEACH FL 32082 53346186 false X WWW.VICARSLANDING.COM X 1983 FL OPERATION OF A CONTINUING CARE RETIREMENT COMMUNITY TO PROVIDE HOUSING AND SERVICES TO RESIDENTS. 8 8 587 23 0 3350820 0 42548857 50194689 1144480 2666203 110771 49617 47154928 52910509 97598 350341 0 14231781 17044214 0 0 28507253 34507731 42836632 51902286 4318296 1008223 256493568 254213464 288122784 284988046 -31629216 -30774582 THE MISSION OF LIFE CARE PONTE VEDRA, INC. IS TO PROVIDE FOR THE HOUSING, PHYSICAL, EMOTIONAL, RECREATIONAL, SOCIAL, RELIGIOUS, HEALTH CARE AND FINANCIAL SECURITY NEEDS OF THE ELDERLY THROUGH THE OPERATION OF A CONTINUING CARE RETIREMENT COMMUNITY KNOWN AS VICAR'S LANDING. false false 46785340 350341 50244306 LIFE CARE PONTE VEDRA, INC. ("LCPV") IS A NOT-FOR-PROFIT CORPORATION, WHICH PROVIDES HOUSING, HEALTHCARE, AND OTHER RELATED SERVICES TO SENIOR ADULTS THROUGH THE OPERATION OF TWO RETIREMENT COMMUNITIES KNOWN AS VICAR'S LANDING LOCATED PONTE VEDRA BEACH, FLORIDA. THE VICAR'S LANDING AT SAWGRASS RETIREMENT COMMUNITY ("SAWGRASS") OPENED IN 1987 AND CONSISTS OF 227 INDEPENDENT RESIDENTIAL UNITS, 38 ASSISTED LIVING UNITS, AND A 60-BED SKILLED NURSING CENTER. THE VICAR'S LANDING AT OAK BRIDGE RETIREMENT COMMUNITY ("OAK BRIDGE") OPENED IN AUGUST 2022 AND WHEN PHASE I OF THE EXPANSION IS COMPLETED WILL INCLUDE 109 INDEPENDENT LIVING UNITS. PHASE II OF THE OAK BRIDGE CAMPUS WAS COMPLETED AND INCLUDES AN ADDITIONAL 33 INDEPENDENT UNITS, AND REMAINING PHASES WILL INCLUDE ASSITED LIVING/MEMORY CARE UNITS AND RELATED COMMON AREAS ON AN APPROXIMATELY 42-ACRE PARCEL OF LAND LOCATED LESS THAN ONE MILE FROM THE SAWGRASS CAMPUS. THE SOLE CORPORATE MEMBER OF LCPV IS LIFE CARE PASTORAL SERVICES, INC. (LCPS). LCPS IS ALSO THE SOLE CORPORATE MEMBER OF LCPS MANAGEMENT, INC. LCPS MANAGEMENT PROVIDES MANAGEMENT, OPERATIONAL, AND ADMINISTRATIVE SERVICES FOR THE ORGANIZATION AND OTHER LCPS ENTITIES. 46785340 true false false false false false false false false false true false false true true true false true false false false false false false false false false true true true true false false false false false false false false false false false false false false true true true true false false true 84 0 true 587 true false false false false false false false false X 8 8 false false false false true true true true true false false false true true true true true true true true false false X DARREN ROY 9042731701 1000 VICARS LANDING WAY PONTE VEDRA FL 32082 CHRISTINE NG VICE CHAIR 1.0 1.0 X X 0 0 0 MIKE SHEPHERD CHAIR 1.0 2.0 X X 0 0 0 ALLISON MULGREW BOARD MEMBER 1.0 0 X 0 0 0 JIM CLARK BOARD MEMBER 1.0 1.0 X 0 0 0 KENT NEW BOARD MEMBER 1.0 1.0 X 0 0 0 MELISSA TURNER BOARD MEMBER 1.0 0 X 0 0 0 MISSY DEKAY BOARD MEMBER 1.0 1.0 X 0 0 0 STEVE CROSBY FINANCE CHAIR 1.0 1.0 X 0 0 0 D BRUCE JONES CHIEF EXECUTIVE OFFICER 20.0 34.0 X 0 412263 42670 DALE PIRKLE CHIEF OPERATING OFFICER 33.1 4.0 X 0 264197 950 DARREN ROY CHIEF FINANCIAL OFFICER 24.0 32.0 X 0 258323 40369 THERESA M CROSBY DIRECTOR OF SALES AND MARK 40.0 0 X 195260 0 18197 ALEXIS GONZALES DIRECTOR OF THERAPY 40.0 0 X 111440 0 31892 ENVER KAPIDZIC DIRECTOR OF PLANT OPERATIONS 40.0 0 X 101948 0 16550 KRISTINA DIAZ DIRECTOR OF NURSING 40.0 0 X 128368 0 13131 MARTIN CARRE EXECUTIVE CHEF 40.0 0 X 106171 0 32343 ROBERT TAYLOR DIRECTOR OF DINING 40.0 0 X 121674 0 17734 764861 934783 213836 6 false true false OBDP LLC 830-13 A1A HWY PONTE VEDRA BEACH FL 32082 PROPERTY LEASE SERVICES 2070608 MARVIN MCKENZIE ROSS 2505 SAINT LEGER DRIVE JACKSONVILLE FL 32208 CONSTRUCTION SERVICES 1754571 SMART SOLUTIONS CONSTRUCTION GROUP 3038 PESCARA DRIVE JACKSONVILLE FL 32246 CONSTRUCTION SERVICES 1184400 RLPS LLC 250 VALLEYBROOK DRIVE LANCASTER PA 17601 ARCHITECTURAL SERVICES 1000340 UMBRELLA IT SOLUTIONS LLC 880 SAILFISH DRIVE EAST EAST ATLANTIC BEACH FL 32233 IT SUPPORT SERVICES 629154 9 0 RESIDENTIAL SERVICE FEES 623000 27538210 27538210 EARNED ENTRANCE FEES 623000 14346524 14346524 HEALTHCARE SERVICE FEES 623000 4611969 4611969 ASSISTED LIVING SERVICE FEES 623000 2011574 2011574 HOME HEALTH SERVICE FEES 623000 1686412 1686412 0 0 0 0 50194689 1089016 1089016 0 0 2012864 0 0 435677 2012864 -435677 1577187 1577187 OTHER INCOME 623000 49617 49617 0 0 0 0 49617 52910509 50244306 0 2666203 282767 282767 67574 67574 213455 206785 6670 13946462 13068127 878335 220093 207156 12937 1645867 1549605 96262 1018337 1004072 14265 1364457 553263 811194 166728 166728 45583 45583 133871 133871 1815680 1625111 190569 0 215857 5088 210769 13773 13773 745788 745788 6398180 5399748 998432 48557 5289 43268 51866 35536 16330 4927289 4904152 23137 13556291 13499014 57277 702873 336928 365945 FOOD AND BEVERAGE 2459827 2459827 SUPPLIES AND EQUIPMENT 1394937 1387571 7366 EMPLOYEE RELATIONS 304499 165738 138761 DUES & SUBSCRIPTIONS 66568 17508 49060 95107 4481 90626 0 51902286 46785340 5116946 0 3766181 4148733 435936 7459289 918403 975996 0 0 0 0 217955 226364 599263 520850 251398485 72622179 170623529 178776306 26774956 43249340 0 0 36682961 35330970 256493568 254213464 3551307 3057801 125864558 148526358 109555662 88915741 0 0 0 49151257 44488146 288122784 284988046 X -31629216 -30774582 -31629216 -30774582 256493568 254213464 X 1008223 55982 -209571 X X false true true false X 1789756 8033 18146 3350820 5166755 24008003 23600896 26148471 42548857 50194689 166500916 0 0 0 25797759 23608929 26166617 45899677 50194689 171667671 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 171667671 350583 480212 975056 1507650 1089016 4402517 0 350583 480212 975056 1507650 1089016 4402517 0 0 347909 120212 110771 49617 628509 26148342 24437050 27261885 47518098 51333322 176698697 0.97153 0.97065 0.02 0.0255 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - , COLUMN B - 347909.0, COLUMN C - 120212.0, COLUMN D - 110771.0, COLUMN E - 49617.0, COLUMN F - 628509.0; 7076238 7076238 156106357 61568386 94537971 43926792 9409046 34517746 44289098 1644747 42644351 178776306 RIGHT OF USE LEASE ASSET, NET 35321727 DUE FROM RELATED PARTY 3482 INTEREST RATE SWAP 5761 35330970 Federal Income Taxes DEPOSITS 1516660 CAPITAL LEASE LIABILITY 42319489 ENTRANCE FEE REFUND PAYABLE 453375 CURRENT PORTION OF RETAINAGE PAYABL 198622 44488146 X 52770807 55982 -67574 -11592 52782399 133871 -5761 128110 52910509 51700841 -67574 -67574 51768415 133871 0 133871 51902286 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote LCPV AND THE FOUNDATION HAVE BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. VLOB WAS A DISREGARDED ENTITY FOR FEDERAL INCOME TAX PURPOSES. ACCORDINGLY, INCOME EARNED IN FURTHERANCE OF THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES, AND, THEREFORE, THESE CONSOLIDATED FINANCIAL STATEMENTS INCLUDE NO PROVISION OR LIABILITY FOR INCOME TAXES. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 GRANTS/CONTRIBUTION EXPENSE - -67574 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements CHANGE IN INTEREST RATE SWAP - -5761 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 GRANTS/CONTRIBUTION EXPENSE - -67574 true VICAR'S LANDING FOUNDATION INC 1000 VICARS LANDING WAY PONTE VEDRA FL 32082 821479221 501(C)(3) 282767 GENERAL SUPPORT 1 0 RESIDENT BENEVOLENCE 3 67574 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds GRANTS ARE GENERALY MADE ONLY TO ORGANIZATIONS EXEMPT FROM FEDERAL INCOME TAX UNDER 501(C)(3) AND RESIDENTS OF THE FILING ORGANIZATION'S CONTINUING CARE RETIREMENT COMMUNITY. ACCORDINGLY, THE FILING ORGANIZATION HAS NOT ESTABLISHED SPECIFIC PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS IN THE UNITED STATES AS THE FILING ORGANIZATION DOES NOT HAVE A GRANT MAKING PROGRAM THAT WOULD NECESSITATE SUCH PROCEDURES. false false false false false false false false false D BRUCE JONES CHIEF EXECUTIVE OFFICER 0 407463 0 0 0 4800 0 30500 0 12170 0 454933 0 0 DARREN ROY CHIEF FINANCIAL OFFICER 0 258323 0 0 0 0 0 23249 0 17120 0 298692 0 0 DALE PIRKLE CHIEF OPERATING OFFICER 0 256397 0 0 0 7800 0 0 0 950 0 265147 0 0 THERESA M CROSBY DIRECTOR OF SALES AND MARK 195260 0 0 0 0 0 7855 0 10342 0 213457 0 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation THE FILING ORGANIZATION'S OFFICERS ARE COMPENSATED BY A RELATED 501(C)(3) LCPS MANAGEMENT, INC. TO ESTABLISH COMPENSATION FOR THE CHIEF EXECUTIVE ORGANIZATION, LCPS MANAGEMENT, INC. THE FOLLOWING METHODS ARE UTILIZED BY OFFICER: - COMPENSATION COMMITTEE; AND - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. A ST JOHNS COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY Series 2021A 2021-07-01 84430000 SEE SUPPLEMENTAL INFORMATION false false false B ST JOHNS COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY Series 2022A 2022-09-01 36487287 SEE SUPPLEMENTAL INFORMATION false false false C ST JOHNS COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY series 2022B 2022-09-01 488624 SEE SUPPLMENTAL INFORMATION false false false D ST JOHNS COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY Series 2024 2024-11-01 66000000 SEE SUPPLEMENTAL INFORMATION false false false A 5130000 0 84430000 5104362 0 0 3944563 0 75381076 0 0 0 2021 false false false true B 29736475 0 29736475 719762 0 0 0 0 0 3671258 18608168 0 2023 false false false true C 250000 0 250000 0 0 0 0 0 0 250000 0 0 2023 false false false true D 0 0 66000000 0 0 0 0 0 5053755 0 0 60946245 false false false true A false false false false false false 0 0 0.0 false false 0 false false B false false false false false false 0 0 0.0 false false 0 false false C false false false false false false 0 0 0.0 false false 0 false false D false false false false false false 0 0 0.0 false false 0 false false A false false false true false false 0 false false false 0 false false false B false false false false true false 0 false false false 0 false false false C false false false false true false 0 false false false 0 false false false D false false false false false false 0 false false false 0 false false false A true B true C true D true Schedule K, Part I DESCRIPTION OF PURPOSE FOR ROW A ENTITY 1 IN JULY 2021, THE ST. JOHNS COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY ISSUED ON BEHALF OF THE ORGANIZATION $84,430,000 SENIOR LIVING REVENUE BONDS (THE "SERIES 2021A BONDS") AND NOT TO EXCEED $31,200,000 SENIOR LIVING REVENUE BOND (THE "SERIES 2021B BOND"), COLLECTIVELY, THE "SERIES 2021 BONDS," TO REFUND PREVIOUS BOND ISSUANCES, TO FINANCE PART OF THE OAK BRIDGE EXPANSION PROJECT, TO FUND A DEBT SERVICE RESERVE ACCOUNT AND A FUNDED INTEREST ACCOUNT, AND TO PAY CERTAIN COSTS OF ISSUING THE SERIES 2021 BONDS. Schedule K, Part I DESCRIPTION OF PURPOSE FOR ROW B ENTITY 2 AND C ENTITY 3 IN SEPTEMBER 2022, THE ST. JOHNS COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY ISSUED ON BEHALF OF THE ORGANIZATION $29,750,000 SENIOR LIVING REVENUE BOND (THE "SERIES 2022A BOND") AND $250,000 SENIOR LIVING REVENUE BOND (THE "SERIES 2022B BOND"), COLLECTIVELY, THE "SERIES 2022 BONDS," TO FINANCE PART OF THE OAK BRIDGE EXPANSION PROJECT, TO FUND A DEBT SERVICE RESERVE ACCOUNT, AND TO PAY CERTAIN COSTS OF ISSUING THE SERIES 2022 BONDS. Schedule K, Part I DESCRIPTION OF PURPOSE FOR ROW D ENTITY 4 IN NOVEMBER 2024, THE ST. JOHNS COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY ISSUED ON BEHALF OF THE ORGANIZATION A $66,000,000 SENIOR LIVING REVENUE BOND (THE "SERIES 2024 BOND") TO FINANCE PART OF THE OAK BRIDGE EXPANSION PROJECT, TO FUND A FUNDED INTEREST ACCOUNT, AND TO PAY CERTAIN COSTS OF ISSUING THE SERIES 2024 BOND. Schedule K, Part IV, Line 2c COLUMN A Issuer name: ST. JOHNS COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY Series 2021A The calculation for computing no rebate due was performed on 08/26/2022 Form 990, Part VI, Line 15 PROCESS TO ESTABLISH COMPENSATION THE OFFICERS OF LIFE CARE PONTE VEDRA, INC. ARE COMPENSATED BY LCPS MANAGEMENT, INC., A RELATED 501(C)(3) ORGANIZATION. THE COMPENSATION COMMITTEE OF THE LCPS MANAGEMENT, INC. BOARD OF DIRECTORS REVIEWS ACCOMPLISHMENTS AGAINST OBJECTIVES AND DETERMINES THE COMPENSATION OF THE TOP MANAGEMENT OFFICIAL AND OTHER OFFICERS OF THE FILING ORGANIZATION. Form 990, Part VI, Line 6 Classes of members or stockholders THE SOLE MEMBER OF THE CORPORATION IS LIFE CARE PASTORAL SERVICES, INC. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE CORPORATION'S SOLE MEMBER, LIFE CARE PASTORAL SERVICES, INC., HAS THE POWER TO ELECT ALL BOARD MEMBERS. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders THE APPROVAL OF THE SOLE MEMBER, LIFE CARE PASTORAL SERVICES, INC., SHALL BE REQUIRED FOR A NUMBER OF ACTIONS BY THE BOARD, AS WRITTEN WITHIN THE ORGANIZATION'S BYLAWS. Form 990, Part VI, Line 11b Review of form 990 by governing body COPY OF FORM 990 IS PROVIDED TO THE GOVERNING BODY FOR REVIEW BEFORE IT IS FILED. Form 990, Part VI, Line 12c Conflict of interest policy THERE IS A YEARLY REVIEW AT THE BOARD LEVEL WHERE EACH BOARD MEMBER SIGNS A CONFLICT OF INTEREST POLICY AND DECLARES ANY CONFLICT. ADDITIONALLY, THERE IS A CONFLICT OF INTEREST POLICY IN THE EMPLOYEE HANDBOOK, AND IT IS REVIEWED WITH THE DEPARTMENT HEADS ANNUALLY. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances NET ASSET TRANSFER - -215332; GAIN/LOSS ON INTEREST RATE SWAP - 5761; Total - -209571; Form 990, Part XII, Line 2c Change of oversight process or selection process THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS HAS RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. VICAR'S LANDING AT OAK BRIDGE LLC 1000 VICARS LANDING WAY PONTE VEDRA BEACH FL 32082 611890513 DEVELOPMENT OF COMMUNITY EXPANSION FL 12326720 165036483 LIFE CARE PONTE VEDRA INC LIFE CARE PASTORAL SERVICES INC 1000 VICARS LANDING WAY PONTE VEDRA BEACH FL 32082 593480191 HOLDING ORGANIZATION FL 501(c)(3) Type I NA false LCPS MANAGEMENT INC 1000 VICARS LANDING WAY PONTE VEDRA BEACH FL 32082 593474336 MANAGEMENT SERVICES FL 501(c)(3) Type III-FI LIFE CARE PASTORAL SERVICES INC false LEND AN EAR OUTREACH INC 1000 VICARS LANDING WAY PONTE VEDRA BEACH FL 32082 474712577 PROVISION OF HEARING DEVICES TO THE NEEDY FL 501(c)(3) 7 LIFE CARE PASTORAL SERVICES INC false VICAR'S LANDING FOUNDATION INC 1000 VICARS LANDING WAY PONTE VEDRA BEACH FL 32082 821479221 FUNDRAISING FL 501(c)(3) 7 LIFE CARE PONTE VEDRA INC true false true false false false false false false false false false false true false true false false true false Vicar's Landing Foundation Inc R 215332 FMV Vicar's Landing Foundation Inc B 282767 FMV