2025-01-16T15:26:26-06:00 2024-06-30 431305800 UHY ADVISORS MIDWEST INC 1889 GEN GEORGE PATTON DR STE 200 FRANKLIN TN 37067 990 2023-07-01 620813080 THE ROCHELLE CENTER ROCH 6152540673 1020 SOUTHSIDE COURT NASHVILLE TN 37203 DEBBIE CHADWICK EXECUTIVE DIRECTOR 6152540673 2025-01-13 1 1 W CRAIG BALLENTINE P00992231 6157505537 2025-01-13 2023 2024-10-15 13:58:12Z X DEBBIE CHADWICK 1020 SOUTHSIDE COURT NASHVILLE TN 37203 23665502 0 X WWW.ROCHELLECENTER.ORG X 1969 TN TO OFFER MEANINGFUL OPPORTUNITIES TO ADULTS WITH DISABILITIES AND THEIR FAMILIES SO THEY MAY ACHIEVE THEIR GOALS FOR QUALITY LIVES AND COMMUNITY INCLUSION. 15 15 49 0 0 0 2738294 4189775 193216 225830 79923 18156803 224150 134785 3235583 22707193 0 15610682 0 0 2140667 2349104 0 0 300 1190503 1073842 3331170 19033628 -95587 3673565 6680889 7995901 2645681 286200 4035208 7709701 TO OFFER MEANINGFUL OPPORTUNITIES TO ADULTS WITH DISABILITIES AND THEIR FAMILIES SO THEY MAY ACHIEVE THEIR GOALS FOR QUALITY LIVES AND COMMUNITY INCLUSION. 0 0 100214 DEVELOPMENTAL SERVICES - PROVIDE MEANINGFUL DAY ACTIVITIES THROUGH COMMUNITY-BASED SERVICES AND OFFER WORK AND SKILL DEVELOPMENT OPPORTUNITIES AND A MEANS TO EARN TRAINING WAGES FOR DISADVANTAGED OR DISABLED PEOPLE WHO CANNOT OTHERWISE FIND WORK TRAINING PROGRAMS. 17873628 15610682 2700009 RESIDENTIAL SERVICES - PROVIDE COMMUNITY BASED SUPPORTED LIVING HOMES SUPPORTING UP TO THREE ADULTS WITH SEVERE TO MODERATE INTELLECTUAL DISABILITIES. THE EMPHASIS OF THE PROGRAM IS A NORMALIZED, HOME ENVIRONMENT WITH THE CONSUMERS ASSUMING HOUSEHOLD RESPONSIBILITIES AND PARTICIPATION TO THE EXTENT OF THEIR ABILITIES. OTHER EXEMPT PROGRAM SERVICES NOT CLASSIFIED IN THE FIRST 3 PROGRAM SERVICE ACCOMPLISHMENTS. 17973842 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 18 0 1 49 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 1 0 0 TN X DEBBIE CHADWICK 6152540673 1020 SOUTHSIDE CT NASHVILLE TN 37203 BILL CANAK PAST CHAIR 0.00 X X 0 0 0 BILL TORRENCE MEMBER 0.00 X 0 0 0 ELEANOR WILLIS MEMBER 0.00 X 0 0 0 HEIDI CAMPBELL MEMBER 0.00 X 0 0 0 JAMES BRADSHAW III ADVISOR 0.00 X 0 0 0 JOE FISHER MEMBER 0.00 X 0 0 0 KATHLEEN BYINGTON CHAIR 0.00 X X 0 0 0 KEVIN TAYLOR MEMBER 0.00 X 0 0 0 LARA GILL MEMBER 0.00 X 0 0 0 LINDA MESSAMORE SECRETARY 0.00 X X 0 0 0 MILLS LOGAN MEMBER 0.00 X 0 0 0 REGINA NEWSON VICE CHAIR 0.00 X X 0 0 0 ROXANNE MCDONALD MEMBER 0.00 X 0 0 0 TOM TRIBKE MEMBER 0.00 X 0 0 0 ZACH SAEI TREASURER 0.00 X X 0 0 0 DEBBIE CHADWICK EXECUTIVE DIRECTOR 1.00 X 124829 0 0 124829 0 0 1 0 0 0 0 2654513 1535262 4189775 RESIDENTIAL INCOME 900099 225830 225830 225830 123445 123445 18715000 681642 18033358 18033358 18033358 359949 276667 83282 83282 AUCTION PROCEEDS 900099 26562 26562 INSURANCE PROCEEDS 900099 24941 24941 51503 22707193 18310691 0 206727 15610682 15610682 124829 124829 1962791 1666503 296288 117794 94033 23761 143690 114705 28985 127928 127928 24664 10200 14464 69518 798 68481 239 1272 1272 97013 97013 228064 185141 42923 61066 27397 33669 REPAIRS & MAINTENANCE 155276 103786 51490 UTILITIES 110346 75373 34973 SUPPLIES 85236 81792 3444 COMMUNICATIONS 72441 1605 70836 41018 1827 39130 61 19033628 17973842 1059486 300 2884281 3678468 247429 311886 8738 3215 6378966 2402065 3516254 3976901 24187 25431 6680889 7995901 119602 282621 26079 3579 2500000 2645681 286200 X 4008284 7694493 26924 15208 4035208 7709701 6680889 7995901 3673565 928 0 X X 0 1 X 1 0 X 2699758 2389495 2943402 2738294 4189775 14960724 2699758 2389495 2943402 2738294 4189775 14960724 14960724 11174 5052 -1038 79923 18155956 18251067 398300 230349 225830 854479 34066270 819857 0.43920 0.94930 X PART II SECTION B LINE 8 ON DECEMBER 14, 2023, THE ROCHELLE CENTER SOLD THE PROPERTY LOCATED AT 1020 SOUTHSIDE CT, NASHVILLE, TN 37203, TO ROCHELLE APARTMENTS OWNER, LP, FOR A TOTAL CONSIDERATION OF $18,715,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12564 1321 77 13808 11571 1024 31 12564 13181 -1485 125 11571 10696 2523 38 13181 10410 355 69 10696 1.00000 0 0 4780161 853912 3926249 1550400 1538070 12330 48405 10083 38322 3976901 X 22708121 928 928 22707193 0 22707193 19033628 0 19033628 0 19033628 PART X, LINE 2: WE ARE EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND QUALIFY FOR CHARITABLE DEDUCTION. WE ARE NOT CLASSIFIED AS A PRIVATE ORGANIZATION. IN ACCOUNTING FOR UNCERTAIN INCOME TAXES, WE RECOGNIZED A TAX POSITION AS A BENEFIT ONLY IF IT IS "MORE LIKELY THAN NOT" THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT GREATER THAN 50 PERCENT LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE "MORE LIKELY THAN NOT" TEST, NO TAX BENEFIT IS RECORDED. AT JUNE 30, 2024, WE HAVE NO UNCERTAIN TAX POSITIONS. WE RECOGNIZED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST AND INCOME TAX EXPENSE, RESPECTIVELY. WE HAVE NO AMOUNTS ACCRUED FOR INTEREST OR PENALTIES AS OF JUNE 30, 2024. WE ARE NO LONGER SUBJECT TO EXAMINATION BY U.S FEDERAL AND STATE TAXING AUTHORITIES FOR FISCAL YEARS ENDING BEFORE 2022. CHUKKERS 359949 359949 276667 359949 359949 276667 276667 83282 0 WR ROCHELLE FOUNDATION 1020 SOUTHSIDE COURT NASHVILLE TN 37203 883328859 15610682 0 BUILDING SALE - SUPPLEMENTAL EXPLANATIONS 1 1 PART 2 THE ROCHELLE FOUNDATION (THE "FOUNDATION") IS AN INDEPENDENT NONPROFIT ORGANIZATION CREATED TO SUPPORT THE MISSION AND ACTIVITIES OF THE ROCHELLE CENTER. ACCORDING TO ITS BYLAWS, THE FOUNDATION IS PRIMARILY RESPONSIBLE FOR MANAGING FINANCIAL CONTRIBUTIONS AND OVERSEEING INVESTMENTS TO ENSURE SUSTAINABLE SUPPORT FOR THE ROCHELLE CENTER'S PROGRAMS. ON DECEMBER 14, 2023, THE ROCHELLE CENTER SOLD THE PROPERTY LOCATED AT 1020 SOUTHSIDE CT, NASHVILLE, TN 37203, TO ROCHELLE APARTMENTS OWNER, LP, FOR A TOTAL CONSIDERATION OF $18,715,000. THE NET CASH PROCEEDS (AFTER SELLING COSTS, REPAYMENT OF DEBT AND ACCRUED INTEREST THEREON) RECEIVED FROM THE SALE AMOUNTED TO $15,610,682. IMMEDIATELY FOLLOWING THE TRANSACTION, THE ROCHELLE CENTER CONTRIBUTED THE TOTAL NET PROCEEDS OF $15,610,682 TO THE ROCHELLE FOUNDATION. IN 2024, THE ROCHELLE FOUNDATION DONATED $1,400,000 BACK TO THE ROCHELLE CENTER TO SUPPORT ITS ONGOING PROGRAMS AND OPERATIONS. THIS AMOUNT IS RECORDED AS CONTRIBUTIONS IN THE FINANCIAL STATEMENTS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 WILL BE REVIEWED BY THE DIRECOTR OF FINANCE AND EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS REVIEWED ANNUALLY AND DOCUMENTS ARE SIGNED AT THE BEGINNING OF THE NEW FISCAL YEAR. FORM 990, PART VI, SECTION B, LINE 15A ROCHELLE CENTER'S BOARD OF DIRECTORS EVALUATE AND DETERMINE THE COMPENSATION OF TOP MANAGEMENT, INCLUDING THE EXECUTIVE DIRECTOR, AT LEAST ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: PROCESS HAS NOT CHANGED. WR ROCHELLE FOUNDATION 1020 SOUTHSIDE CT NASHVILLE TN 37203 883328859 TN 501(C)(3) 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 THE ROCHELLE FOUNDATION B 15610682 FMV THE ROCHELLE FOUNDATION C 1400000 FMV PART V, SECTION 2, LINE 1 AND 2 THE ROCHELLE FOUNDATION (THE "FOUNDATION") IS AN INDEPENDENT NONPROFIT ORGANIZATION CREATED TO SUPPORT THE MISSION AND ACTIVITIES OF THE ROCHELLE CENTER. ACCORDING TO ITS BYLAWS, THE FOUNDATION IS PRIMARILY RESPONSIBLE FOR MANAGING FINANCIAL CONTRIBUTIONS AND OVERSEEING INVESTMENTS TO ENSURE SUSTAINABLE SUPPORT FOR THE ROCHELLE CENTER'S PROGRAMS. ON DECEMBER 14, 2023, THE ROCHELLE CENTER SOLD THE PROPERTY LOCATED AT 1020 SOUTHSIDE CT, NASHVILLE, TN 37203, TO ROCHELLE APARTMENTS OWNER, LP, FOR A TOTAL CONSIDERATION OF $18,715,000. THE NET CASH PROCEEDS (AFTER SELLING COSTS, REPAYMENT OF DEBT AND ACCRUED INTEREST THEREON) RECEIVED FROM THE SALE AMOUNTED TO $15,610,682. IMMEDIATELY FOLLOWING THE TRANSACTION, THE ROCHELLE CENTER CONTRIBUTED THE TOTAL NET PROCEEDS OF $15,610,682 TO THE ROCHELLE FOUNDATION. IN 2024, THE ROCHELLE FOUNDATION DONATED $1,400,000 BACK TO THE ROCHELLE CENTER TO SUPPORT ITS ONGOING PROGRAMS AND OPERATIONS. THIS AMOUNT IS RECORDED AS CONTRIBUTIONS IN THE FINANCIAL STATEMENTS.