Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 757,327 | 399,763 | 1,228,859 | 363,120 | 441,443 | 3,190,512 |
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | 16,736,490 | 15,883,719 | 16,871,317 | 19,154,573 | 8,439,920 | 77,086,019 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | 17,493,817 | 16,283,482 | 18,100,176 | 19,517,693 | 8,881,363 | 80,276,531 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 33,979 | 46,314 | 47,717 | 37,655 | 2,210 | 167,875 |
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | 0 | |||||
| c | Add lines 7a and 7b.. | 33,979 | 46,314 | 47,717 | 37,655 | 2,210 | 167,875 |
| 8 | Public support. (Subtract line 7c from line 6.) | 80,108,656 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 17,493,817 | 16,283,482 | 18,100,176 | 19,517,693 | 8,881,363 | 80,276,531 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 243,611 | 298,497 | 421,624 | 268,459 | 80,038 | 1,312,229 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 243,611 | 298,497 | 421,624 | 268,459 | 80,038 | 1,312,229 |
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 17,737,428 | 16,581,979 | 18,521,800 | 19,786,152 | 8,961,401 | 81,588,760 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2020 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2020 |
(iii) Distributable Amount for 2020 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2020 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2020: | ||||
| a From 2015....... | ||||
| b From 2016....... | ||||
| c From 2017....... | ||||
| d From 2018....... | ||||
| e From 2019....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2020 distributable amount | ||||
|
i
Carryover from 2015 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2020 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2020 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2020, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2020. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2021. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2016..... | ||||
| b Excess from 2017..... | ||||
| c Excess from 2018..... | ||||
| d Excess from 2019..... | ||||
| e Excess from 2020..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| PART III, COLUMN (E): | COLUMN (E) IS REPORTING A SHORT PERIOD FOR A CHANGE IN ACCOUNTING PERIOD FROM JUNE 30 TO DECEMBER 31. THE SHORT PERIOD REPORTED IS JULY 1 - DECEMBER 31, 2020. |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, HEADING - SUMMARY OF CHANGES FOR AMENDED RETURN: | FORM 990, PAGE 1, HEADING, BOX A: THE BEGINNING OF THE PERIOD WAS CORRECTED TO REPORT JULY 1, 2020. FORM 990, PART I, LINES 20-22: THE TOTAL ASSETS, LIABILITIES, AND NET ASSETS WERE UPDATED TO REFLECT CORRECTED AMOUNTS FROM FORM 990, PART X, COLUMN (B). FORM 990, PART III, LINE 4A: THE PROGRAM SERVICE REVENUE AMOUNT WAS UPDATED TO THE CORRECT FIGURE. FORM 990, PART IV, LINES 11E AND 11F: THESE WERE CORRECTED AND ANSWERED YES. FORM 990, PART IV, LINES 12A AND 12B: THESE WERE CORRECTED AND ANSWERED YES. FORM 990, PART IV, LINES 34, 35A, AND 35B: THESE WERE CORRECTED AND ANSWERED YES. FORM 990, PART VI, LINE 1B: THIS WAS CORRECTED TO REPORT 11 INDEPENDENT VOTING MEMBERS. FORM 990, PART VI, LINES 3, 6, 7A AND 7B: THESE WERE CORRECTED AND ANSWERED YES. FORM 990, PART VI, LINE 10A: THIS WAS CORRECTED AND ANSWERED NO. FORM 990, PART VII, SECTION A: B. MORROW WAS CHANGED FROM A FORMER OFFICER TO A KEY EMPLOYEE; A BOARD TERM DATE WAS ADDED FOR K. ROBISON. FORM 990, PART VII, SECTION A, LINE 3: THIS WAS CORRECTED AND ANSWERED NO. FORM 990, PART VIII, LINE 2: THE BUSINESS CODES FOR RELATED REVENUE ACTIVITIES WERE UPDATED TO 623311. FORM 990, PART X, COLUMN (B), LINES 1, 4, 8, 9, 10A, 10B, 10C, 14, 15, AND 16: THESE WERE CORRECTED TO REPORT THE AUDITED BALANCES FOR ASSETS. FORM 990, PART X, COLUMN (B), LINES 17, 25, AND 26: THESE WERE CORRECTED TO REPORT THE AUDITED BALANCES FOR LIABILITIES. FORM 990, PART X, COLUMN (B), LINE 27: THIS LINE WAS CORRECTED TO REPORT THE AUDITED NET ASSETS WITHOUT DONOR RESTRICTION. FORM 990, PART XI, LINE 9: THIS LINE WAS CORRECTED TO REFLECT THE OTHER CHANGES IN NET ASSETS INCLUDING (A) THE WRITE-UP OF FIXED ASSETS PURSUANT TO APPRAISAL AS A RESULT OF THE AFFILIATION AGREEMENT WITH ESKATON; (B) ADJUSTMENT OF CONTRIBUTION RECEIVABLE TO FAIR VALUE; (C) LOSS ON INVOLUNTARY CONVERSION; AND (D) OTHER CHANGE IN NET ASSETS AS A RESULT OF AFFILIATION. FORM 990, PART XI, LINE 10: THIS LINE WAS CORRECTED TO REPORT THE ADJUSTED NET ASSET TOTAL. FORM 990, PART XII, LINE 2B: THE BOX FOR "BOTH CONSOLIDATED AND SEPARATE BASIS" WAS CHECKED AND THE BOX FOR "SEPARATE BASIS" WAS UNCHECKED. SCHEDULE A, PART III, LINE 1, COLUMN (E): THIS WAS CORRECTED TO REPORT THE BALANCE FOR CONTRIBUTIONS. SCHEDULE A, PART III, LINE 7A: THE CONTRIBUTIONS FROM DISQUALIFIED PERSONS WAS ADDED FOR COLUMNS (A) - (E). SCHEDULE A, PART III, LINE 10A, COLUMNS (D) AND (E): THE AMOUNTS WERE CORRECTED TO REPORT THE GROSS INTEREST, DIVIDENDS FOR THESE TAX YEARS. SCHEDULE A, PART III, LINE 12, COLUMNS (A), (C), AND (D): THE AMOUNTS WERE REMOVED. SCHEDULE A, PART III, LINES 15 AND 17: THE PUBLIC SUPPORT PERCENTAGE AND INVESTMENT INCOME PERCENTAGES WERE UPDATED TO REFLECT THE CHANGES TO SCHEDULE A, PART III, LINES 1, 7A, 10A, AND 12. SCHEDULE A, PART VI: THE NARRATIVE FOR THE SHORT PERIOD REPORTED IN SCHEDULE A, PART III, COLUMN (E) WAS ADDED. SCHEDULE D, PART V, LINES 2A, 2B AND 2C: THE ENDOWMENT PERCENTAGES FOR BOARD DESIGNATED OR QUASI-ENDOWMENT, PERMANENT ENDOWMENT, AND TERM ENDOWMENT WERE ADDED. SCHEDULE D, PART VI, LINES 1A-1E, COLUMNS (B), (C), AND (D): THESE WERE UPDATED TO REFLECT THE WRITE-UP OF THE FIXED ASSETS PURSUANT TO APPRAISAL AS A RESULT OF THE AFFILIATION. SCHEDULE D, PART X, LINE 1: THE DETAIL FOR OTHER LIABILITIES FROM FORM 990, PART X, LINE 25 WAS ADDED. SCHEDULE D, PART X, LINE 2: THE BOX WAS CHECKED FOR THE FASB ASC 740 DISCLOSURE ADDED TO SCHEDULE D, PART XIII. SCHEDULE D, PARTS XI AND XII: THE INFORMATION FOR THE RECONCILIATION OF REVENUE AND EXPENSES PER AUDITED FINANCIAL STATEMENTS WITH REVENUE AND EXPENSES PER RETURN WAS ADDED. SCHEDULE D, PART XIII: THE NARRATIVE FOR FORM 990, PART IV, LINE 11F AND SCHEDULE D, PART X, LINE 2 WAS ADDED. SCHEDULE J, PART I, LINES 4B AND 7: THESE WERE CORRECTED AND ANSWERED YES. SCHEDULE J, PART III: THE NARRATIVES FOR SCHEDULE J, PART I, LINE 3, LINE 4B, AND LINE 7 WERE ADDED. SCHEDULE O: THE NARRATIVES FOR FORM 990, PART VI, LINES 3, 6, 7A, AND 7B WERE ADDED. SCHEDULE O: THE NARRATIVE FOR FORM 990, PART VI, LINE 19 WAS UPDATED. SCHEDULE O: THE OTHER CHANGES IN NET ASSETS DETAILS FOR FORM 990, PART XI, LINE 9 WERE ADDED. SCHEDULE R, PART II: THE RELATED TAX-EXEMPT ORGANIZATIONS AS A RESULT OF THE AFFILIATION WERE ADDED TO PART II. SCHEDULE R, PART V, LINES 1E, 1M, AND 1P: THESE RESPONSES WERE CORRECTED TO REPORT YES. SCHEDULE R, PART V, LINE 2: THE TRANSACTIONS BETWEEN THE FILING ORGANIZATION AND RELATED CONTROLLED ORGANIZATIONS WERE ADDED. |
| FORM 990, PART VI, SECTION A, LINE 3 | ESKATON PROPERTIES, INC. PERFORMS THE ORGANIZATION'S MANAGEMENT DUTIES THROUGH COMMON OFFICERS AND KEY EMPLOYEES. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS ONE CORPORATE MEMBER. AS A SUBSIDIARY CORPORATION TO THE CORPORATE MEMBER, ALL OF THE ASSETS OF THE ORGANIZATION WOULD BE RECEIVED BY THE CORPORATE MEMBER UPON DISSOLUTION. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ORGANIZATION'S SOLE CORPORATE MEMBER HAS THE POWER TO APPOINT ALL DIRECTORS OTHER THAN THE PRESIDENT OF THE CORPORATION. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE SOLE MEMBER RETAINS APPROVAL RIGHTS IN REGARD TO ANY POTENTIAL CHANGES THAT WOULD MATERIALLY AND ADVERSELY AFFECT THE VOTING OR TRANSFER MEMBERSHIP OF THE SOLE MEMBER AS WELL AS ANY CHANGES TO THE NUMBER OF DIRECTORS AND CREATING PROXY RIGHTS. |
| FORM 990, PART VI, SECTION B, LINE 11B | DATA TO PREPARE THE FORM 990 IS GATHERED BY THE ESKATON DIRECTOR OF BUDGET AND FINANCIAL ANALYSIS. THE RETURN IS PREPARED BY A PROFESSIONAL ACCOUNTING FIRM AND REVIEWED BY THE DIRECTOR OF BUDGET AND FINANCIAL ANALYSIS, AS WELL AS THE CFO. THE FINAL FORM 990 IS SIGNED BY THE CFO. |
| FORM 990, PART VI, SECTION B, LINE 12C | OFFICERS AND DIRECTORS ARE REQUIRED TO ANNUALLY DISCLOSE THEIR POTENTIAL CONFLICTS OF INTEREST. THE CEO AND BOARD CHAIR MEET TO REVIEW ANY CONFLICTS THAT ARE DISCLOSED BY BOARD MEMBERS TO DETERMINE IF THE CONFLICTS RISE TO THE LEVEL THAT WOULD REQUIRE ABSTENTION FROM DISCUSSION AND VOTING. DIRECTORS ABSTAIN FROM VOTING AND DO NOT PARTICIPATE IN DISCUSSION OF BOARD ACTIONS RELATED TO POTENTIAL CONFLICTS OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS USES A THIRD PARTY PROFESSIONAL CONSULTANT TO GATHER DATA FROM A WIDE RANGE OF COMPARABLE ORGANIZATIONS EVERY TWO YEARS. A COMPENSATION COMMITTEE MADE UP OF THE BOARD OF DIRECTORS REVIEWS THE THIRD PARTY PROFESSIONAL CONSULTANT'S REPORT AND SUBMITS THE PROPOSED COMPENSATION TO THE FULL BOARD FOR APPROVAL AT ITS ANNUAL FEBRUARY MEETING. THE COMPENSATION AMOUNT IS RECORDED IN THE ORIGINAL MINUTES OF THE COMPENSATION COMMITTEE AND THE BOARD. THE BOARD REVIEWS AND APPROVES THE COMPENSATION FOR THE CEO ANNUALLY. FOR OTHER HIGHLY COMPENSATED EMPLOYEES, COMPENSATION IS DETERMINED BY THE CEO BASED ON ANNUAL DATA FROM SURVEYS OF COMPARABLE ORGANIZATIONS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE REUTLINGER COMMUNITY GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ROUTINELY AVAILABLE TO THE PUBLIC. THE REUTLINGER COMMUNITY FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | WRITE-UP OF FIXED ASSETS PURSUANT TO APPRAISAL AS A RESULT OF AFFILIATION 19,845,250. ADJUSTMENT OF CONTRIBUTION RECEIVABLE TO FAIR VALUE 29,390. LOSS ON INVOLUNTARY CONVERSION -102,924. OTHER CHANGE IN NET ASSETS AS A RESULT OF AFFILIATION -383,960. |
| FORM 990, PART IV, LINES 12A AND 12B: | THE STANDALONE AUDITED FINANCIAL STATEMENTS COVERED THE PERIOD FROM APRIL 21, 2020 THROUGH DECEMBER 31, 2020. THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS INCLUDE THE ACTIVITY FOR THE PERIOD APRIL 21, 2020 THROUGH DECEMBER 31, 2020. THE 2020 FORM 990 COVERED THE PERIOD FROM JULY 1, 2020 TO DECEMBER 31, 2020. |
| Software ID: | |
| Software Version: |