Newaldaya Lifescapes in Cedar Falls, Iowa (IA)

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Newaldaya Lifescapes
Employer Identification Number (EIN)420794364
Name of OrganizationNewaldaya Lifescapes
Address7511 University Ave, Cedar Falls, IA 50613-5027
ActivitiesBooster club
SubsectionReligious Organization
Ruling Date11/1961
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2013
Assets$10,000,000 to $49,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$22,670,009
Amount of Income$15,480,059
Form 990 Revenue Amount$15,389,309
National Taxonomy of Exempt Entities (NTEE)Housing, Shelter: Housing, Shelter (Not Elsewhere Classified)


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Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?YesYes
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?YesYes
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?YesYes
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?YesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?NoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?YesYes
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoYes
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?YesYes
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?YesYes
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 10963230
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoNo
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return459498
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNo
Has it filed a Form 990-T for this year?NoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$208,185$212,534
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$32,137$32,268
Total number of individuals who received more than $100,000 of reportable compensation from the organization11
Total number of independent contractors who received more than $100,000 of compensation from the organization22
Statement of Revenue
201120122013
Total revenue$14,311,189$14,901,017$15,389,309
Contributions, Gifts, Grants and Other Similar Amounts$451,908$259,377$372,412
Program Service Revenue$14,242,606$14,482,945$14,800,281
623000$11,349,178$11,526,409
623000$1,506,113$1,665,822
623000$1,073,395$1,129,687
623000$396,366$277,484
Other Residential Care Facilities $157,893$200,879
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$109,120$110,479$139,854
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$-492,445$48,216$76,762
Gross amount from sales of assets other than inventory (Securities / Other)$2,241,109 / $70,666$197,688 / $0$134,674 / $32,838
Less: cost or other basis and sales expenses (Securities / Other)$2,728,316 / $75,904$142,827 / $6,645$75,038 / $15,712
Gain or (loss) (Securities / Other)$-487,207 / $-5,238$54,861 / $-6,645$59,636 / $17,126
Net income/loss from fundraising events$0$0$0
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$0$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$14,083,647$14,688,561$14,714,646
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$4,650$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$247,187$240,322$244,802
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$7,027,047$7,132,415$7,320,126
Pension plan accruals and contributions$248,049$288,502
Other employee benefits$635,430$673,828
Payroll taxes$615,342$606,980$667,099
Fees for services (non-employees)
Management$0$0
Legal$64,876$62,796
Accounting$42,373$36,587
Lobbying$0$0
Professional fundraising services$0$0$22,715
Investment management fees$0$0
Other$1,610,764$1,252,276
Advertising and promotion$140,960$163,679
Office expenses$383,115$387,248
Information technology$0$0
Royalties$0$0
Occupancy$392,445$434,003
Travel$46,963$44,087
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$0$0
Interest$555,322$551,562
Payments to affiliates$0$0
Depreciation, depletion, and amortization$784,921$852,902
Insurance$133,066$101,205
Other expenses$879,902$833,553
Other expenses$543,716$558,617
Other expenses$112,769$111,952
Other expenses$101,322$75,332
Other expenses$28,201$31,775
Balance Sheet
201120122013
Total assets$21,360,438$21,809,172$22,670,009
Cash - non-interest-bearing$2,009,984$2,965,423
Savings and temporary cash investments$337,597$291,593
Pledges and grants receivable, net$43,843$19,250
Accounts receivable, net$1,219,949$1,053,550
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$0$0
Prepaid expenses and deferred charges$63,234$86,370
Land, buildings, and equipment: cost or other basis$14,146,695$14,215,360
Investments - publicly traded securities$2,710,627$2,823,717
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$313,368$284,579
Other assets$963,875$930,167
Total liabilities$12,866,374$13,001,835$13,782,430
Accounts payable and accrued expenses$1,613,717$1,591,400
Grants payable$0$0
Deferred revenue$2,894,082$3,833,082
Tax-exempt bond liabilities$8,204,370$8,061,732$7,914,094
Escrow or custodial account liability$136,614$122,994
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$90,286
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$295,690$230,574
Total net assets or fund balances$8,494,064$8,807,337$8,887,579
Unrestricted net assets$6,266,717$6,313,980
Temporarily restricted net assets$18,662$42,121
Permanently restricted net assets$2,521,958$2,531,478
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$70,082,951
Subtotal$70,145,158
Gifts, grants, contributions, and membership fees received$1,480,005
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$68,665,153
Gross receipts from activities that are not an unrelated trade or business under section 513$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$62,207
Amounts received from disqualified persons$62,207
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$70,681,547
Public support$70,145,158
Subtotal$536,389
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$536,389
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$0
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Other organizations in Iowa
IdNameAddressStateEstablishedTotal Income
1Cedar County Genealogical Society707 King Ave, Stanwood, IA 52337-9619IA2007-01$40
2Cedar County Historical SocietyPO BOX 154, Tipton, IA 52772IA1978-05$209,148
3Cedar County Senior Citizens Inc111 Orange St, Tipton, IA 52772-1436IA1985-10$208,430
4Cedar Falls Arts Alive Inc304 West Seerley Blvd, Cedar Falls, IA 50613IA1983-12$19,609
5Cedar Falls Band Inc9716 University Ave, Cedar Falls, IA 50613-9155IA2009-06$86,199
6Cedar Falls Civic Foundation Inc524 Main St, Cedar Falls, IA 50613-2830IA1978-08$2,332,710
7Cedar Falls Community Schoolsfoundation602 Main St, Cedar Falls, IA 50613-2949IA2007-02$516,263
8Cedar Falls Community Theatre Inc103 Main St, Cedar Falls, IA 50613-2621IA1979-07$287,743
9Cedar Falls Gun ClubPO BOX 264, Cedar Falls, IA 50613-0018IA1976-02$199,852
10Cedar Falls Iowa Historical Society308 W 3rd St, Cedar Falls, IA 50613-2745IA1964-09$748,676
11Newaldaya Lifescapes7511 University Ave, Cedar Falls, IA 50613-5027IA1961-11$15,480,059
12Cedar Falls Police Protective Association Inc220 Clay St, Cedar Falls, IA 50613-2726IA1990-03$75,761
13Cedar Falls Womans Club304 Clay St, Cedar Falls, IA 50613-2728IA1958-06$158,420
14Cedar House Shelter Inc1619 C St Sw, Cedar Rapids, IA 52404IA2004-02$0
15Cedar Memorial Park Cemetery Assn Inc Merchds & Serv Tr No 2110PO BOX 88, Waterloo, IA 50704-0088IA1984-12$2,422,584
16Cedar Memorial Park Cemetery Assn Inc Merchds & Serv Tr No 2138PO BOX 88, Waterloo, IA 50704-0088IA1984-12$1,993,708
17Cedar Memorial Park Cemetery Assoc Inc Merchds & Serv Tr No TwoPO BOX 88, Waterloo, IA 50704-0088IA1984-12$15,505,975
18Cedar Memorial Park Cemetery Association Inc4200 1st Ave Ne, Cedar Rapids, IA 52402-3145IA1977-12$3,082,507
19Cedar Memorial Park Cemetery Association TrustPO BOX 88, Waterloo, IA 50704-0088IA1977-12$4,884,933
20Cedar Memorial Park Cemetery Chapel Of Memories Permanent Care TrustPO BOX 88, Waterloo, IA 50704-0088IA1977-12$962,777
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
SubordinateDiakon Lutheran Social Ministries798 Hausman Road, Allentown, PA 18104-9108PA1963-08$367,166,665
SubordinateCalifornia Lutheran University60 West Olsen Road M/C 1200, Thousand Oaks, CA 91360-2700CA1983-01$188,266,179
SubordinateEcumen3530 Lexington Ave N, Shoreview, MN 55126-8166MN1963-08$140,330,380
SubordinateConcordia College Corporation901 8th St S, Moorhead, MN 56562-0001MN1988-04$131,672,602
SubordinateLutheran Social Services Of Illinois1001 E Touhy Ave Ste 77, Des Plaines, IL 60018-5801IL1963-08$111,429,567
SubordinateLutheran Social Services Of Michigan8131 E Jefferson Ave, Detroit, MI 48214-2610MI1961-11$102,262,272
SubordinateLutheran Social Service Of Minnesota, Swanville Senior CenterPo Box 334, Swanville, MN 56382MN1963-08$95,323,857
SubordinateTexas Lutheran University1000 W Court St, Seguin, TX 78155-5978TX1961-11$62,230,425
SubordinateSpiritrust Lutheran1050 Pennsylvania Ave, York, PA 17404-1983PA1963-08$61,081,928
SubordinateLutheran Social Service Of The South IncPO BOX 140767, Austin, TX 78714-0767TX1961-11$56,815,401
SubordinateEger Health Care And Rehabilitation Center140 Meisner Ave, Staten Island, NY 10306-1236NY1988-04$47,618,146
SubordinateMidland University900 N Clarkson St, Fremont, NE 68025-4254NE1963-08$40,417,775
SubordinateShepherd Of The Valley Lutheran Retirement Services Inc5525 Silica Rd, Austintown, OH 44515-1002OH1985-09$36,238,440
SubordinateLutheran Augustana Center For Extended Care And Rehabilitation, Augustana Lutheran Home For Aged5434 2nd Ave, Brooklyn, NY 11220-2606NY1963-08$34,324,807
SubordinateAllegheny Lutheran Social Ministries Inc998 Logan Blvd, Altoona, PA 16602-4026PA1963-08$28,043,641
SubordinateSt Johns Lutheran Ministries Inc3940 Rimrock Rd, Billings, MT 59102-0141MT1961-11$26,670,944
SubordinateLutheran Social Services Group Inc, Group Return715 Falconer St, Jamestown, NY 14701-1935NY1987-04$24,386,666
SubordinateLutheran Social Services Of South Dakota Inc1601 Milwaukee Avenue Ne, Aberdeen, SD 57401SD1963-08$21,200,235
SubordinateLutheran Home At Moorestown6 Terri Ln Ste 300, Burlington, NJ 08016-4911NJ1987-04$20,021,302
SubordinateEvangelical Lutheran Church In America, Josephine Sunset Home Inc9901 272nd Pl Nw, Stanwood, WA 98292-7449WA1961-11$19,989,110
Number of affiliated organizations
Alaska24
Alabama14
Arkansas14
Arizona86
California325
Colorado76
Connecticut41
District of Columbia11
Delaware9
Florida152
Georgia77
Hawaii10
Iowa388
Idaho32
Illinois414
Indiana124
Kansas96
Kentucky24
Louisiana8
Massachusetts45
Maryland151
Maine8
Michigan202
Minnesota934
Missouri62
Mississippi10
Montana99
North Carolina215
North Dakota344
Nebraska186
New Hampshire12
New Jersey139
New Mexico16
Nevada19
New York299
Ohio349
Oklahoma23
Oregon83
Pennsylvania948
Rhode Island8
South Carolina121
South Dakota202
Tennessee36
Texas324
Utah17
Virginia133
Vermont7
Washington208
Wisconsin448
West Virginia34
Wyoming11
International15
Total7,633

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