2025-09-08T16:43:25-04:00 2024-12-31 371074029 MCK CPAS & ADVISORS 202 N PROSPECT ROAD SUITE 206 BLOOMINGTON IL 61704 990 2024-01-01 376075710 ST CLARA'S SENIOR SERVICES INC STCL 2177351507 1450 CASTLE MANOR DRIVE LINCOLN IL 62656 DONNA BOYD PRESIDENT 2177351507 2025-08-04 true false RENEE S BRUCKER P01417594 3098286071 2025-08-04 2024 2025-03-06 01:10:19Z DONNA BOYD 1450 CASTLE MANOR DRIVE LINCOLN IL 62656 1253438 false X N/A X 1963 IL SUPPORTING ORGANIZATION FOR NURSING HOME AND SUPPORTIVE LIVING FACILITY. 3 3 0 5 0 0 0 70395 190625 49484 178187 119879 368812 0 0 0 0 0 524577 424334 524577 424334 -404698 -55522 20631432 20333292 10616757 10198905 10014675 10134387 SUPPORTING ORGANIZATION FOR NURSING HOME AND SUPPORTIVE LIVING FACILITY. false false 357051 SUPPORTS ST. CLARA'S MANOR, INC BY RENTING TO THEM THE PROPERTY THEY USE TO OPERATE THE NURSING HOME, AT A CHRITABLE RATE; SUPPORTS CASTLE MANOR, INC BY LOANING THEM FUNDS TO OPERATE, AT A CHARITABLE INTEREST RATE. SUPPORTS BOTH ORGANIZATIONS BY COMBINING PAYROLLS FOR HEALTH INSURANCE AND PENSION EFFICIENCIES. 357051 true false false false false false false false false false true false false false true true true false false false false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false true 0 0 true 0 false false false false false false false false false false false false X 3 3 false true false false false false false true true false false false true true true true true false false false IL X HERITAGE OPERATIONS GROUP LLC 3098284361 115 WEST JEFFERSON SUITE 401 BLOOMINGTON IL 617023188 X DONNA BOYD PRESIDENT 1.00 X X 0 0 0 DON PEASLEY VICE PRESIDE 1.00 X X 0 0 0 ISABEL VIDAL MEMBER 1.00 X 0 0 0 false false false 29129 29129 783380 631119 152261 152261 152261 415003 253507 161496 161496 161496 MISCELLANEOUS 25926 25926 25926 368812 339683 29129 3269 3269 36372 36372 357051 357051 27222 27222 MISCELLANEOUS 420 420 424334 357051 67283 0 11905 5067 1072863 1104244 22905 20899 21094563 4353937 17389289 16740626 1905352 2226695 229118 235761 20631432 20333292 27449 15024 10683223 10246542 -93915 -62661 10616757 10198905 X 10014675 10134387 10014675 10134387 20631432 20333292 X -55522 175234 X false true X false false X X 2 CASTLE MANOR INC 262848764 10 false 0 0 ST CLARAS MANOR INC 263430115 10 false 0 0 2 0 true false false false false false false false false false false false false false false true true false X true false PART IV, SECTION E, LINE 2A ST. CLARA'S SENIOR SERVICES OWNS THE FIXED ASSETS OF ST. CLARA'S MANOR, INC,AND THE LAND ON WHICH CASTLE MANOR INC. IS LOCATED. SENIOR SERVICES ALSO PAYS ALL THE PAYROLL OF BOTH ORGANIZATIONS, WHICH IS THEN REIMBURSED BY BOTH. SENIOR SERVICES ALSO LOANS MONEY TO CASTLE MANOR AND ST. CLARA'S MANOR, AND PROVIDES NO-INTEREST LOANS AND CONTRIBUTIONS TO BOTH AS NEEDED. SUPPLEMENTAL INFORMATION PART I, LINE 11 - ST. CLARA'S SENIOR SERVICES OWNS THE LAND ON WHICH CASTLE MANOR, INC. OPERATES. BEGINNING IN 2011 , ST. CLARA'S SENIOR SERVICES, INC. LEASED THE LAND TO CASTLE MANOR, INC. FOR 1 A YEAR UNDER A 99-YEAR OPERATING LEASE. ST. CLARA'S SENIOR SERVICES, INC. OWNS THE LAND, BUILDINGS AND EQUIPMENT USED BY ST. CLARA'S MANOR, INC. UNDER A CHARITABLE OPERATING LEASE FOR LESS THAN FAIR VALUE OF THE PROPERTY. ST. CLARA'S SENIOR SERVICES, INC. LOANED FUNDS TO CASTLE MANOR, INC. FOR OPERATIONS AND STARTUP AT A CHARITABLE RATE OF 1% INTEREST. ST. CLARA'S SENIOR SERVICES, INC. PAYS ALL EMPLOYEES OF CASTLE MANOR, INC. AND ST. CLARA'S MANOR, INC. TO TAKE ADVANTAGE OF LOWER HEALTH AND RETIREMENT BENEFIT COSTS. BOTH CASTLE MANOR, INC. AND ST. CLARA'S MANOR, INC. REIMBURSE ST. CLARA'S SENIOR SERVICES, INC. FOR ALL EMPLOYEE COSTS. 829423 829423 18536980 3165419 15371561 17570 5271 12299 1710590 1183247 527343 16740626 DUE TO AFFILIATE 162991 LESS: UNAMORTIZED LOAN FEES -225652 -62661 X 1138793 175234 631119 806353 332440 36372 36372 368812 1019081 631119 631119 387962 36372 36372 424334 SCHEDULE D, PAGE 3, PART X NOTE 3 TO THE AUDITED FINANCIAL STATEMENTS READS AS FOLLOWS: THE ORGANIZATION IS REQUIRED TO FILE FEDERAL AND STATE INFORMATIONAL RETURNS. WITH LIMITED EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR ANY YEARS EARLIER THAN 2021 FOR FEDERAL AND STATE PURPOSES. MANAGEMENT HAS PERFORMED ITS EVALUATION OF ALL OTHER INCOME TAX POSITIONS TAKEN ON ALL OPEN INFORMATIONAL RETURNS AND HAS DETERMINED THAT THERE ARE NO POSITIONS TAKEN THAT DO NOT MEET THE "MORE LIKELY THAN NOT" STANDARD. ACCORDINGLY, THERE ARE NO PROVISIONS FOR INCOME TAXES, PENALTIES OR INTEREST RECEIVABLE OR PAYABLE RELATING TO UNCERTAIN INCOME TAX POSITIONS IN THE ACCOMPANYING FINANCIAL STATEMENTS. SCHEDULE D, PAGE 4, PART XI, LINE 2D RENTAL EXPENSES 631,119 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 631,119 A CITY OF LINCOLN ILLINOIS 376001283 2016-09-08 9400000 CONSTRUCT NURSING HOME false false false B CITY OF LINCOLN ILLINOIS 376001283 2017-02-01 4680000 CONSTRUCT NURSING HOME false false false A 9400000 188000 9212000 false false true true B 4680000 121117 4558883 false false true true A false false false false false false false B false false false false false false false A false false false true true true HEARTLAND BANK 26.000000000000 false true false false true B false false false true true true HEARTLAND BANK 24.000000000000 false true false false true A true B true PURPOSE OF ISSUE DESCRIPTION CITY OF LINCOLN ILLINOIS CONSTRUCT NURSING HOME PURPOSE OF ISSUE DESCRIPTION CITY OF LINCOLN ILLINOIS CONSTRUCT NURSING HOME DATE REBATE COMPUTATION PERFORMED CITY OF LINCOLN ILLINOIS 09/08/16 DATE REBATE COMPUTATION PERFORMED CITY OF LINCOLN ILLINOIS 02/01/17 FORM 990, PAGE 6, PART VI, LINE 3 HERITAGE OPERATION GROUP, LLC INDEPENDENTLY MANAGES ST. CLARA'S SENIOR SERVICES, INC. UNDER AN AGREEMENT WITH ST. CLARA'S MANOR, INC. AND CASTLE MANOR, INC., THE TWO ORGANIZATIONS SUPPORTED BY ST. CLARA'S SENIOR SERVICES, INC. FORM 990, PAGE 6, PART VI, LINE 11B MANAGEMENT REVIEWS THE 990. THE BOARD REVIEWS AND APPROVES THE AUDIT FROM WHICH THE 990 WAS PREPARED. FORM 990, PAGE 6, PART VI, LINE 12C IF THERE IS A CONFLICT OF INTEREST THE BOARD MEMBER WILL ABSTAIN FROM DISCUSSION/VOTING ON THE AFFECTED ISSUES. FORM 990, PAGE 6, PART VI, LINE 19 THE DOCUMENTS ARE HELD AT ST. CLARA'S MANOR, INC'S NURSING HOME BUSINESS OFFICE, WHICH IS OPEN DURING NORMAL BUSINESS HOURS. FORM 990, PART XI, LINE 9 RENTAL EXPENSES 631,119 RENTAL EXPENSES -631,119 ST CLARAS MANOR INC 1450 CASTLE MANOR DRIVE LINCOLN IL 62656 263430115 NURS. HOME IL 501C3 10 N/A false CASTLE MANOR INC 1550 CASTLE MANOR DRIVE LINCOLN IL 62656 262848764 SUPPORTIVE IL 501C3 10 N/A false false false false true true false false false false true false false false false false false true false false ST CLARAS MANOR INC D 954244 TOTAL LOANED ST CLARAS MANOR INC E 10246543 LOAN GUARANTEES ST CLARAS MANOR INC Q 4864205 COST OF PAYROLL CASTLE MANOR INC E 162991 AMT OF LOANS CASLTE MANOR INC J 1 CHARITABLE AMT CASTLE MANOR INC Q 1055163 COST OF PAYROLL CASTLE MAOR INC D 150000 NOTE RECEIVABLE ST CLARAS MANOR INC J 783379 LEASE AGREEMENT