Nonprofit · EIN 59-2412625
THE PALMS ESTATES OF HIGHLAND COUNTY INC
Tax-exempt · LORIDA, FL 33857
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $453,710 | $467,373 | -$13,663 | $741,992 | $8,635 | $733,357 |
| December 31, 2024 | 990 | $407,349 | $416,788 | -$9,439 | $763,471 | $2,114 | $761,357 |
| December 31, 2023 | 990 | $402,533 | $384,114 | $18,419 | $775,175 | $1,956 | $773,219 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $17,588
- Program service revenue
- $423,399
- Investment income
- $12,723
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $125,559
- Salaries, compensation and benefits (total)
- $135,619
- Professional fundraising fees
- $0
- Accounting fees
- $3,378
- Occupancy
- $188,156
- Depreciation
- $26,065
- Program services (functional)
- $355,326
- Management and general (functional)
- $112,048
Balance sheet and other
- Total assets, start of year
- $763,471
- Total assets, end of year
- $741,992
- Total liabilities, end of year
- $8,635
- Net assets, end of year
- $733,357
- Land, buildings and equipment
- $243,962
- Gross receipts
- $453,710
- Employees
- 5
- Year formed
- 1959
- State of legal domicile
- FL
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Larry Esworthy | President Trustee or director, Officer | 2 | $0 |
| Alfred Growth | 1st Vice President Trustee or director, Officer | 2 | $0 |
| Ron Combs | 2nd Vice President Trustee or director, Officer | 2 | $0 |
| Karen Cupper | Secretary Trustee or director, Officer | 2 | $0 |
| Jerry Moore | Treasurer Trustee or director, Officer | 2 | $0 |
| Pam Collins | Board Member | 2 | $0 |
| Kelly Fisher | Board Member | 2 | $0 |
| Debra Gibson | Board Member | 2 | $0 |
| Bob Martin | Board Member | 2 | $0 |
| Harold Cornell | Board Member | 2 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Larry Esworthy | President Institutional trustee, Officer | 2 | $0 |
| Jeannie Garber | 1st Vice President Institutional trustee, Officer | 2 | $0 |
| Ron Combs | 2nd Vice President Institutional trustee, Officer | 2 | $0 |
| Karen Cupper | Secretary Institutional trustee, Officer | 2 | $0 |
| Jerry Moore | Treasurer Institutional trustee, Officer | 2 | $0 |
| Kelly Fisher | Director Institutional trustee | 2 | $0 |
| Donna Kujawa | Director Institutional trustee | – | $0 |
| Larry Wiler | Director Institutional trustee | 2 | $0 |
| Debra Gibson | Director Institutional trustee | 2 | $0 |
| Frank Benedict | Director Institutional trustee | 2 | $0 |
| Al Groth | Director Institutional trustee | 2 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Donna Kujaw | Director Institutional trustee | 2 | $0 |
| Roger Smith | Director Institutional trustee | 2 | $0 |
| Ronald Combs | Director Institutional trustee | 2 | $0 |
| David Dietrich | Director Institutional trustee | 2 | $0 |
| Larry Wiley | Director Institutional trustee | 2 | $0 |
| Ben Wenger | Director Institutional trustee | 2 | $0 |
| Jama Wakeman | Director Institutional trustee | 2 | $0 |
| Larry Esworthy | President Institutional trustee, Officer | 2 | $0 |
| Frank Benedict | 1st Vice President Institutional trustee, Officer | 2 | $0 |
| Pete Calhoun | 2nd Vice President Institutional trustee, Officer | 2 | $0 |
| Karen Cupper | Secretary Institutional trustee, Officer | 2 | $0 |
| Gerald Moore | Treasurer Institutional trustee, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 364, LORIDA, FL 33857-0364
- In care of
- % THE PALMS ESTATE
- Principal officer (990 for 2025)
- Larry Esworthy, 167 Live Oak Drive, Lorida, FL 33857
- Signed the 990
- Gerald Moore, Treasurer
- Phone
- (863) 655-1909
- Return prepared by
- Ed Bickford CPA LLC
Mission
To provide a safe and healthy Christian community for senior citizens
Program accomplishments
- The Palms Estates Provides Residential Living Facilities For Residents Who Are Retired and Do Not Require Access To Nursing orPersonal Service AssistanceExpenses $355,326 · revenue $421,489
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 59-2412625
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1988
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $741,992
- Income (IRS master file)
- $453,710
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $453,710 | $467,373 | $741,992 | XML |
| 990 | December 2024 | $407,349 | $416,788 | $763,471 | XML |
| 990 | December 2023 | $402,533 | $384,114 | $775,175 | XML |
| 990 | December 2022 | $350,763 | $360,864 | $764,655 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 59-2412625).
Questions about THE PALMS ESTATES OF HIGHLAND COUNTY INC
- What is the EIN of THE PALMS ESTATES OF HIGHLAND COUNTY INC?
- The employer identification number (EIN) of THE PALMS ESTATES OF HIGHLAND COUNTY INC is 59-2412625.
- Is THE PALMS ESTATES OF HIGHLAND COUNTY INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1988.
- Are donations to THE PALMS ESTATES OF HIGHLAND COUNTY INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does THE PALMS ESTATES OF HIGHLAND COUNTY INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of THE PALMS ESTATES OF HIGHLAND COUNTY INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did THE PALMS ESTATES OF HIGHLAND COUNTY INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of THE PALMS ESTATES OF HIGHLAND COUNTY INC?
- The 990 for the year ended December 31, 2025 names Larry Esworthy.
- Who are the officers and directors of THE PALMS ESTATES OF HIGHLAND COUNTY INC?
- The 990 for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does THE PALMS ESTATES OF HIGHLAND COUNTY INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $453,710, expenses of $467,373 and total assets of $741,992 at year end.
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