2025-03-10T08:44:55-00:00 2023-12-31 264046110 Wisehart Wimette Associates PLC 159 River Road Essex Junction VT 05452 990 2023-01-01 203537263 EastView at Middlebury Inc EAST 8029897500 100 EastView Terrace Middlebury VT 05753 Dave Donahue Interim Executive Director 8029897500 2025-03-10 true Kirk P Wisehart P00533236 8028791055 2025-03-10 2023 2025-03-06 01:10:19Z X Dave Donahue 100 EastView Terrace Middlebury VT 05753 7763207 false X www.eastviewmiddlebury.com X 2006 VT 1. EastViews mission is to provide a resident-centered retirement community that fosters independence and freedom, promotes a high quality of life, and is respectful of and open to all persons. 13 12 161 15 0 287865 205058 6614284 7177162 19646 179685 7920 201302 6929715 7763207 0 0 3758529 3950134 0 0 3483155 3727688 7241684 7677822 -311969 85385 30176695 31861506 36102500 36551994 -5925805 -4690488 X 1. EastViews mission is to provide a resident-centered retirement community that fosters independence and freedom, promotes a high quality of life, and is respectful of and open to all persons. false false 6739600 7177162 EastView at Middlebury is a nonprofit 501c3 organization located near Middlebury College in the heart of Middlebury, Vermont. EastView offers a residential community that provides daily engagement, dining, a continuum of care, and a variety of other supportive services for its residents. Currently, EastView provides 99 residences on a beautiful 40-acre campus next door to UVM Health Networks Porter Medical Center and Helen Porter Healthcare and Rehabilitation Center. At least one resident in each home at EastView must be 62 years of age or older. Continued on Schedule O 6739600 true false false false false false false false false false true false false true true true true false false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false false true 7 0 true 161 true false false false false false false false false false false false false X 13 12 false false false false false false false true true false false true true true true true false true true false X Dave Donahue 8029897517 100 EastView Terrace Middlebury VT 05753 Constance Leach CEO/President/Executive Director 040.00 X X 186776 0 8129 Robert H Alberts Director Emeritus/Founder 001.00 X 0 0 0 Sarah Peluso Co-Chair 001.00 X X 0 0 0 John Phinney Co-Chair 001.00 X X 0 0 0 Edward Dunakin Secretary 001.00 X X 0 0 0 Andrew Dix Treasurer 001.00 X X 0 0 0 Mary Cullinane Member 001.00 X 0 0 0 Joanie Donahue Member 001.00 X 0 0 0 Evan Langfeldt Member 001.00 X 0 0 0 Russ leng Member 001.00 X 0 0 0 Chris Metzler Member 001.00 X 0 0 0 Ian Phair Member 001.00 X 0 0 0 Benjamin Putnam Member 001.00 X 0 0 0 Diana Barnard Member 001.00 X 0 0 0 Jason Robart left in 2023 Co-Chair 001.00 X X 0 0 0 Deb Wales left in 2023 Member 001.00 X 0 0 0 186776 8129 1 true true false 205058 205058 7177162 7177162 7177162 179685 179685 Miscellaneous income 197302 197302 Gain on sale of truck 4000 4000 201302 7763207 7378464 179685 X 0 0 0 0 190596 47827 142769 0 3084966 2684143 400823 88320 78121 10199 338296 316613 21683 247956 220641 27315 0 3072 3072 15500 15500 0 0 311436 106653 204783 50710 38623 12087 60854 20657 40197 32298 32169 129 0 980765 980765 0 0 0 503542 503542 0 900951 900951 122053 122053 Fraud loss 448 448 Bad debt 45090 45090 Program supplies 679132 679132 Miscellaneous 21837 7710 14127 0 7677822 6739600 938222 0 746682 540757 4785273 7515999 44072 92241 13252 101163 6494 30956866 10389264 21312885 20567602 14339 15799 3159029 3122614 30176695 31861506 235861 212159 914523 964944 11256938 11011325 23695178 24363566 36102500 36551994 X -6059521 -5139098 133716 448610 -5925805 -4690488 30176695 31861506 X 85385 1149932 X false true X true false X 223123 919030 27419 287865 205058 1662495 6354193 6223198 6625211 6614284 7177162 32994048 6577316 7142228 6652630 6902149 7382220 34656543 34656543 25130 21188 6372 19646 179685 252021 0 25130 21188 6372 19646 179685 252021 0 7920 197302 205222 6602446 7163416 6659002 6929715 7759207 35113786 0.98700 0.99750 0.00720 0.00230 X false 29987436 9633417 20354019 969430 755847 213583 20567602 Financial derivatives and other financial products Closely-held equity interests Operating lease right of use asset - current 36415 Operating lease right of use asset - long-term 3086199 3122614 Federal income taxes Priority list deposits 228000 Security deposits 264344 Operating lease payable 408 Refundable entrance fees 3194306 Refundable entrance fees 20655760 resident funds 20748 24363566 X 8912691 1149932 1149932 7762759 448 448 7763207 7677374 7677374 448 448 7677822 X 2 The Organization annually files an IRS Form 990, Return of Organization Exempt Form Income Tax, tax return in the U.S. federal jurisdiction. The Organization is no longer subject to U.S. federal income tax examination by tax authorities for the years prior to 2020 In the normal course of business, the Organization is subject to examination by various taxing authorities. Although the outcome of tax audits is always uncertain, the Organization believes it has taken no uncertain tax positions that could have an effect on its financial statements at December 31, 2023 and 2022. XI 2d 1,149,932 Employee Retention Tax Credits received in 2023 - reported in Other change in net assets in financial statements revenue and in Part XI of Form 990 XI 4b 448 fraud loss reported as expense on Form 990 and in Other change in net assets in financial statements revenue XII 4b 448 fraud loss reported as expense on Form 990 and in Other change in net assets in financial statements revenue true false false false false false false false false false Constance Leach CEO/President/Executive Director 147431 43165 6161 1968 198725 A VT Housing Finance Agency 030239902 924190QC8 2018-12-27 12870000 Mortgage revenue bond false false false A 1060513 12870000 637557 true false true true A false true false false false true Form 990, Part III, Line 4 EastViews aging-in-place model includes 4 distinct neighborhoods. EastViews most independent residential setting is a neighborhood of 30 cottages freestanding or two cottages joined by two single car garages. All other residential options are available within our 2-story Inn. For those seeking support and conveniences, EastView provides 32 independent living one and two-bedroom apartments where residents have easy access to a robust calendar of engagement, weekly housekeeping, and a chef-prepared daily main meal as part of their monthly fee. Both the Cottages and Independent Living Apartments are secured with an Entry Fee coupled with a monthly fee. To date, the Entry Fee Agreement provides a 90 refund of the original Entry Fee less a 3-5 refurbishing fee when a resident leaves their cottage or independent living apartment, and a new resident has paid a full Entry Fee for that home. Community spaces in the independent living areas of the Inn include the Terrace Dining Room, a Bistro open for lunchtime meals several times a week, a large Community Room that hosts a wide variety of gathers, plus a library, fitness room, a comfy fireplaced gathering space in the lobby, and art room. In addition, the Inn has two elevators and several public bathrooms. IL Apartment residents may also secure a garage bay for an additional Entry Fee in one of two 4-bay garage units on the EastView campus. Residents seeking care in addition to engagement, dining, and maintenance services, have three distinct neighborhood options for securing this added service. EastView holds a Vermont Residential Care Home license from the Department of Disabilities, Aging Independent Living - Division of Licensing Protection within the Agency of Human Services for 55 licensed beds 22 Residential Care beds, 18 Memory Care beds, and 15 Floating Residential Care License slots. The Residential Care neighborhood MeadowSweet offers 19 apartments ranging from a studio to 1-bedroom and 2-bedroom apartments. MeadowSweet has its own Dining Room, community Living Room, a hub for nurses and caregivers, and a laundry room. GardenSong, EastViews memory care neighborhood, offers 18 studio apartments. It also has its own Dining Room, community Living Room, an activity room, and a secure garden area with walking path off of the Dining Room. EastViews Floating Residential Care License for up to 15 independent living residents who reside in an IL apartment in the Inn, enables EastView to deliver residential care to Independent Living apartment residents without their needing to move immediately upon needing addition support and care with activities of daily living. EastView utilizes staff within our Residential Care and Memory Care neighborhoods to support Residents on Floating License thus the number of active residents on Floating License is dependent on our staffing within our Health Services department. We also offer several other enhanced services such as transportation to appointments or off-site engagements, pet care, tech support, companionship. Form 990, Part VI, Line 11b Prior to filing, the Finance Committee and the Board of Directors review the Form 990. Form 990, Part VI, Line 12c For conflicts of interest that are noted, the Executive Director and the Board evaluate how the conflict can be mitigated and establish appropriate controls and oversign to monitor Form 990, Part VI, Line 15a Board of Directors and management review all compensation for all staff annually as part of the budgeting process. Form 990, Part VI, Line 15b Board of Directors and management review all compensation for all staff annually as part of the budgeting process. Form 990, Part VI, Line 19 All documents available upon request. Form 990, Part XI, Line 9 1,149,932 Employee Retention Tax Credits received in the year ending 12/31/23 Form 990, Part IX, Line 16 Amended Return - the originally filed Form 990 had Occupancy expenses Line 16 of 980,765 reported as Royalties Line 15 - this amended return shows the Occupancy expenses on the correct line