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ObjectId: 201813109349300971 - Submission: 2018-11-06
TIN: 52-1862677
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to
www.irs.gov/Form990
for the latest information.
OMB No. 1545-0047
20
17
Open to Public Inspection
Name of the organization
ASBURY COMMUNITIES INC
Employer identification number
52-1862677
Part I
Identification of Disregarded Entities
Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Total income
(e)
End-of-year assets
(f)
Direct controlling
entity
Part II
Identification of Related Tax-Exempt Organizations
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Exempt Code section
(e)
Public charity status
(if section 501(c)(3))
(f)
Direct controlling
entity
(g)
Section 512(b)(13) controlled entity?
Yes
No
(1)
ASBURY ATLANTIC INC
5285 WESTVIEW DRIVE 200
FREDERICK
,
MD
21703
52-0607956
HOUSING AND HEALTHCARE FOR OLDER ADULTS
MD
501(C)(3)
LINE 10
ASBURY COMMUNITIES INC
Yes
(2)
INVERNESS VILLAGE
5285 WESTVIEW DRIVE 200
FREDERICK
,
MD
21703
73-1539802
HOUSING AND HEALTHCARE FOR OLDER ADULTS
OK
501(C)(3)
LINE 10
ASBURY COMMUNITIES INC
Yes
(3)
ASBURY SOLOMONS INC
5285 WESTVIEW DRIVE 200
FREDERICK
,
MD
21703
52-1862675
HOUSING AND HEALTHCARE FOR OLDER ADULTS
MD
501(C)(3)
LINE 10
ASBURY COMMUNITIES INC
Yes
(4)
ASBURY FOUNDATION INC
5285 WESTVIEW DRIVE 200
FREDERICK
,
MD
21703
52-1862674
RAISING FUNDS FOR CHARITY CARE
MD
501(C)(3)
LINE 7
ASBURY COMMUNITIES INC
Yes
(5)
AFFILIATED ASSOCIATES INC
5285 WESTVIEW DRIVE 200
FREDERICK
,
MD
21703
51-0426078
EMPLOYEE PAYMASTER COMPANY
MD
501(C)(3)
LINE 12C, III-FI
ASBURY COMMUNITIES INC
Yes
(6)
ASBURY COMMUNITIES HCBS INC
5285 WESTVIEW DRIVE 200
FREDERICK
,
MD
21703
45-0634490
HOME CARE FOR OLDER ADULTS
MD
501(C)(3)
LINE 10
ASBURY COMMUNITIES INC
Yes
(7)
CALVERT COUNTY NURSING CENTER INC
5285 WESTVIEW DRIVE 200
FREDERICK
,
MD
21703
52-0890928
HOUSING AND HEALTHCARE FOR OLDER ADULTS
MD
501(C)(3)
LINE 10
ASBURY COMMUNITIES INC
Yes
(8)
ASBURY INC
5285 WESTVIEW DRIVE 200
FREDERICK
,
MD
21703
62-0630670
HOUSING AND HEALTHCARE FOR OLDER ADULTS
TN
501(C)(3)
LINE 10
ASBURY COMMUNITIES INC
Yes
(9)
BETHANY DEVELOPMENT CORPORATIOB
335 WESLEY DRIVE
MECHANICSBURG
,
PA
17055
23-2078064
HOUSING FOR OLDER ADULTS
PA
501(C)(3)
LINE 10
ASBURY COMMUNITIES INC
Yes
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2017
Page 2
Schedule R (Form 990) 2017
Page
2
Part III
Identification of Related Organizations Taxable as a Partnership
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes
No
(1)
THE ASBURY GROUP INC
5285 WESTVIEW DRIVE 200
FREDERICK
,
MD
21703
20-5038820
MANAGEMENT SERVICES
DE
ASBURY COMMUNITIES INC
C
-417,255
4,125,418
100.000 %
Yes
(2)
THE ASBURY GROUP INTEGRATED TECHNOLOGIES LLC
5285 WESTVIEW DRIVE 200
FREDERICK
,
MD
21703
26-2896175
INFO & CONSLT SVCS
DE
ASBURY COMMUNITIES INC
C
672,775
3,397,201
100.000 %
Yes
(3)
IVA INC
5285 WESTVIEW DRIVE 200
FREDERICK
,
MD
21703
56-2362361
HOLDS LIQUOR LICENSES
OK
ASBURY ATLANTIC INC AND INVERNESS VILLAGE
C
100.000 %
Yes
Schedule R (Form 990) 2017
Page 3
Schedule R (Form 990) 2017
Page
3
Part V
Transactions With Related Organizations
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note.
Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1
During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a
Receipt of
(i)
interest,
(ii)
annuities,
(iii)
royalties, or
(iv)
rent from a controlled entity
.....................
1a
No
b
Gift, grant, or capital contribution to related organization(s)
............................
1b
No
c
Gift, grant, or capital contribution from related organization(s)
............................
1c
No
d
Loans or loan guarantees to or for related organization(s)
............................
1d
Yes
e
Loans or loan guarantees by related organization(s)
............................
1e
Yes
f
Dividends from related organization(s)
............................
1f
No
g
Sale of assets to related organization(s)
............................
1g
No
h
Purchase of assets from related organization(s)
............................
1h
No
i
Exchange of assets with related organization(s)
............................
1i
No
j
Lease of facilities, equipment, or other assets to related organization(s)
.......................
1j
No
k
Lease of facilities, equipment, or other assets from related organization(s)
......................
1k
No
l
Performance of services or membership or fundraising solicitations for related organization(s)
.....................
1l
Yes
m
Performance of services or membership or fundraising solicitations by related organization(s)
.................
1m
Yes
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
...................
1n
Yes
o
Sharing of paid employees with related organization(s)
............................
1o
Yes
p
Reimbursement paid to related organization(s) for expenses
............................
1p
No
q
Reimbursement paid by related organization(s) for expenses
............................
1q
Yes
r
Other transfer of cash or property to related organization(s)
............................
1r
Yes
s
Other transfer of cash or property from related organization(s)
............................
1s
Yes
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
(1)
DUE FROM ASBURY COMMUNITIES HCBS INC
D
4,627,691
ACCRUAL BASIS
(2)
DUE FROM INVERNESS VILLAGE
D
36,147,840
ACCRUAL BASIS
(3)
DUE FROM THE ASBURY GROUP INC
D
3,261,212
ACCRUAL BASIS
(4)
DUE FROM CALVERT COUNTY NURSING CENTER
D
4,118,357
ACCRUAL BASIS
(5)
DUE TO ASBURY FOUNDATION
E
3,222,725
ACCRUAL BASIS
(6)
DUE TO ASBURY ATLANTIC
E
55,420,346
ACCRUAL BASIS
(7)
ASBURY ATLANTIC
L
6,829,322
ACCRUAL BASIS
(8)
ASBURY SOLOMONS
L
876,705
ACCRUAL BASIS
(9)
INVERNESS VILLAGE
L
1,001,053
ACCRUAL BASIS
(10)
ASBURY COMMUNITIES HCBS INC
L
358,315
ACCRUAL BASIS
(11)
THE ASBURY GROUP INC
L
116,896
ACCRUAL BASIS
(12)
CALVERT COUNTY NURSING CENTER
L
330,490
ACCRUAL BASIS
(13)
THE ASBURY GROUP INC
M
7,800,463
ACCRUAL BASIS
(14)
THE ASBURY GROUP INC
O
104,035
ACCRUAL BASIS
(15)
ASBURY ATLANTIC
S
579,500
ACCRUAL BASIS
Schedule R (Form 990) 2017
Page 4
Schedule R (Form 990) 2017
Page
4
Part VI
Unrelated Organizations Taxable as a Partnership
Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)
(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income
(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Yes
No
Schedule R (Form 990) 2017
Page 5
Schedule R (Form 990) 2017
Page
5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R (see instructions).
Return Reference
Explanation
Schedule R (Form 990) 2017
Additional Data
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