2024-04-10T13:46:34-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 475 REGENCY PARK SUITE 175 OFALLON IL 62269 990 2022-07-01 431155242 FRIENDSHIP VILLAGE OF SOUTH COUNTY FRIE 3148426840 12503 VILLAGE CIRCLE DRIVE ST LOUIS MO 63127 JAMES T WALSH CEO 3148426840 2024-04-10 1 JAMES WALSH 999009999 0 ERIKA MARTINEZ P02297196 6182331200 2024-04-10 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z FRIENDSHIP VILLAGE - SUNSET HILLS JAMES T WALSH 12503 VILLAGE CIRCLE DRIVE ST LOUIS MO 63127 94416598 0 X WWW.FRIENDSHIPVILLAGESTL.COM/SUNSET-HILLS X 1976 MO BE AN EXCELLENT RESOURCE IN ALL ASPECTS OF SENIOR SERVICES - SUPPORTING BODY, MIND AND SPIRIT. 6 5 735 143 0 0 1531 11115 42463937 45986110 4660824 962010 295284 255308 47421576 47214543 10844 5694 0 0 21658561 23741936 0 0 0 36428457 35566975 58097862 59314605 -10676286 -12100062 278025654 281226296 285954490 285934897 -7928836 -4708601 X GUIDED BY BIBLICAL PRINCIPLES THAT HONOR JESUS CHRIST, PROVIDE A LOVING, WARM, GRACIOUS AND SECURE ENVIRONMENT WHERE ALL EXPERIENCE PHYSICAL, SPIRITUAL AND EMOTIONAL CARE. 0 0 39199871 5694 26959773 THE VILLAGE IS A LIFE CARE SENIOR LIVING COMMUNITY, DESIGNED TO ACCOMMODATE PERSONS 62 YEARS OF AGE OR OLDER IN A DIGNIFIED MANNER. CURRENTLY, THE VILLAGE HAS 462 INDEPENDENT LIVING UNITS, 44 VILLAS, 76 ASSISTED LIVING APARTMENTS AND A LICENSED 144-BED SKILLED NURSING FACILITY (THE "HEALTH CENTER"). THE PRIMARY INTENT OF FVSC, IS TO ASSURE THE RESIDENTS OF LIFE CARE THROUGHOUT THEIR RETIREMENT YEARS. THE VILLAGE IS DESIGNED TO CREATE AN ENVIRONMENT THAT WILL ENRICH THE LIVES OF THE PEOPLE WHO LIVE AND WORK THERE. THE DESIGN OF THE MAIN COMMON FACILITIES PROVIDES LARGE AREAS FOR DINING AND MEETINGS WITHOUT DETRACTING FROM THE HOMELIKE ENVIRONMENT OF THE VILLAGE.IN ADDITION TO PROVIDING A RESIDENCE FOR LIFETIME USE BY THE RESIDENT, FVSC WILL PROVIDE: MAINTENANCE OF THE RESIDENCES AND COMMON AREAS; WEEKLY FLAT LAUNDRY SERVICE; FOOD SERVICE, INCLUDING ONE MEAL FOR EACH DAY IN THE MONTH AT NO ADDITIONAL CHARGE; THE SERVICES OF A CHAPLAIN AND RESIDENT SOCIAL DIRECTOR; SCHEDULED TRANSPORTATION SERVICES; 24-HOUR NURSING CARE IN THE HEALTH CENTER SEE ADDITIONAL PROGRAM DESCRIPTION; BIWEEKLY HOUSEKEEPING; A CALL SYSTEM; VARIOUS ADMINISTRATIVE SERVICES; AND ALL UTILITIES EXCEPT LONG DISTANCE TELEPHONE. SOCIAL ACCOUNTABILITYOUR RESIDENTS' SELFLESS ACTS OF VOLUNTEERING THEIR TIME SPEAK LOUDER THAN WORDS. THE FRIENDSHIP VILLAGE SUNSET HILLS RESIDENTS ENJOY VOLUNTEERING INSIDE OUR COMMUNITY, AS WELL AS THE COMMUNITY AT-LARGE.THE EMPLOYEES OF FRIENDSHIP VILLAGE SUNSET HILLS GO ABOVE AND BEYOND THEIR WORK LOAD. OUR EMPLOYEES VOLUNTEERED IN COMMUNITIES ACROSS THE ST. LOUIS METROPOLITAN COMMUNITY. FRIENDSHIP VILLAGE SUNSET HILLS HAS BEEN HOME FOR OVER 30 YEARS TO A WONDERFUL PROGRAM THAT BENEFITS THE SPECIAL SCHOOL DISTRICT OF ST LOUIS WE PROVIDED ON THE JOB TRAINING SKILLS FOR FIVE STUDENTS ENROLLED IN THE PROGRAM, LED BY A ST LOUIS COUNTY SPECIAL SCHOOL DISTRICT TEACHER AND TEACHER'S AID.FRIENDSHIP VILLAGE SUNSET HILLS HAS A COOPERATIVE AGREEMENT WITH SPECIAL SCHOOL DISTRICT. OUR VOCATIONAL SKILLS PROGRAM IS ONE OF THIRTY-TWO THROUGHOUT ST. LOUIS COUNTY.THE MISSION OF THE VOCATIONAL SKILLS PROGRAM IS TO PROVIDE A CONTINUUM OF SUPPORTS AND SERVICES TO THE STUDENTS AND FAMILIES TO ASSIST STUDENTS IN GAINING SKILLS NEEDED TO ACHIEVE REALISTIC AND MEANINGFUL POST-SECONDARY GOALS. AN IN KIND DONATION OF NEARLY $35,000 WAS PROVIDED TO THE SPECIAL SCHOOL DISTRICT OF ST LOUIS RANGING FROM SPACE PROVIDED FOR THE CLASSROOM TO THE TIME AND TALENT OF OUR FRIENDSHIP VILLAGE EMPLOYEES SEVERAL OF OUR EMPLOYEES ARE MENTORS TO THE STUDENTS OF THIS PROGRAM.FRIENDSHIP VILLAGE SUNSET HILLS HAS PROUDLY HIRED SEVERAL STUDENTS OVER THE YEARS WHO HAVE GONE THROUGH THIS PROGRAM, AND AS OF FY23, THREE ARE STILL WORKING WITHIN THE WALLS OF FRIENDSHIP VILLAGE SUNSET HILLS.FRIENDSHIP VILLAGE SUNSET HILLS HAS ONE CHAPLAIN, ONE ASSISTANT CHAPLAIN, AND ONE ASSOCIATE CHAPLAIN TO MEET ALL THE SPIRITUAL NEEDS OF OUR RESIDENTS AND STAFF. OUR CHAPLAINS ALSO VISIT OUR HOSPITALIZED RESIDENTS. AVERAGE VISITS ARE TWELVE EACH WEEK THROUGHOUT THE YEAR. FUNERAL/MEMORIAL SERVICES: 119 SERVICES HAVE BEEN PLANNED AND CONDUCTED IN FISCAL YEAR 2023. 1 ON 1 SUPPORT: OUR CHAPLAINS PROVIDE ONE-ON-ONE SPIRITUAL AND PERSONAL COUNSELING TO APPROXIMATELY 84 RESIDENTS AND EMPLOYEES EACH MONTH. BIBLE STUDIES: 337 BIBLE STUDIES WERE HELD. ON AVERAGE, 112 RESIDENTS ATTEND BIBLE STUDY AT FRIENDSHIP VILLAGE SUNSET HILLS, ASSISTED LIVING & MEMORY CARE, AND OUR SKILLED NURSING & REHABILITATION. WORSHIP SERVICES: FRIENDSHIP VILLAGE PROVIDES THREE WORSHIP SERVICES EACH SUNDAY. APPROXIMATELY 175 PEOPLE ATTEND WORSHIP SERVICES HELD IN OUR CHAPEL, SKILLED NURSING & REHABILITATION, AND ASSISTED LIVING & MEMORY CARE. ONGOING SUPPORT GROUPS: CARE FOR THE CAREGIVERS: LOCATED AT THE VILLAGE CARE CENTER, VISITORS FROM OUTSIDE THE COMMUNITY ARE WELCOME AT THESE GROUP MEETINGS. SOJOURNERS GRIEF RECOVERY SUPPORT GROUP: SUPPORT GROUP FOR RESIDENTS WHO HAVE LOST A LOVED ONE. SOJOURNER'S CIRCLE---CIRCLE OF FRIENDS WHO GATHER MONTHLY TO SUPPORT EACH OTHER IN THE JOURNEY OF GRIEF. OUTREACH MINISTRIES: FRIENDSHIP VILLAGE SUNSET HILLS HAS 16 VOLUNTEERS WHO SUPPORT THE CHAPLAIN'S DEPARTMENT. THEIR GIFTS/TALENTS ARE SINGERS, INSTRUMENTALISTS, BIBLE TEACHERS, AND PREACHERS. WE OUR PROUD OF OUR LONGSTANDING SUPPORT OF ANGEL TREE MINISTRIES, A MINISTRY THAT PROVIDES CHRISTMAS GIFTS TO 600-800 CHILDREN WHO HAVE A PARENT(S) WHO IS INCARCERATED. FVSH PROVIDED GIFTS TO 60 CHILDREN DURING THIS FISCAL YEAR.FRIENDSHIP VILLAGE SUNSET HILLS PROVIDES BENEVOLENT CARE IF RESIDENTS' RESOURCES DIMINISH AND NEEDS INCREASE. WE ALSO PROVIDE OUR EXCEPTIONAL STANDARD OF CARE TO ALL OF OUR RESIDENTS IN SKILLED NURSING AND REHABILITATION NO MATTER WHAT THEIR PAYMENT TYPE OR MEDICAID REIMBURSEMENT RATES.WE ARE FORTUNATE TO STAY TRUE TO OUR MISSION BECAUSE OF THE GENEROSITY OF OTHERS TO OUR FRIENDSHIP FOUNDATION. FRIENDSHIP VILLAGE SUNSET HILLS HAS NOT ALTERED THE LEVEL OF CARE AND SERVICE IT PROVIDES, DESPITE THE FACT THAT COSTS CONTINUE TO INCREASE AND THE GOVERNMENT CONTINUES TO OFFER FEWER SUBSIDIES FOR LONG-TERM CARE. FRIENDSHIP VILLAGE SUNSET HILLS HAS CONTRACTUAL AGREEMENTS WITH MEDICARE, MEDICAID, AND OTHER THIRD-PARTY INSURANCES. REGARDLESS OF THE REIMBURSEMENT RECEIVED, EVEN WHEN IT FALLS SHORT OF THE COST OF CARE, FRIENDSHIP VILLAGE SUNSET HILLS WILL CONTINUE PROVIDING COMPREHENSIVE CARE.FRIENDSHIP VILLAGE SUNSET HILLS WILL CONTINUE TO WORK WITH OUR COMMUNITY AND VARIOUS ORGANIZATIONS TO ENRICH THE LIVES OF OUR FRIENDSHIP VILLAGE FAMILY. BELOW ARE JUST A FEW THINGS WE HAVE PLANNED FOR NEXT YEAR: VOLUNTEER OPPORTUNITIES TO HELP RESIDENTS STAY INVOLVED IN THE COMMUNITY, EDUCATIONAL PROGRAMS TO SUPPORT RESIDENTS IN STAYING ACTIVE, BENEVOLENT CARE PROGRAM TO ENRICH THE LIVES OF OUR RESIDENTS, COMMUNITY ENGAGEMENT OCCASIONS TO CONNECT RESIDENTS WITH OFFICIALS AND LEGISLATORS, INTERACTIVE EVENTS TO ENHANCE EMPLOYEE INVOLVEMENT IN THEIR COMMUNITY, AND CONTINUE OUR PARTNERSHIP WITH THE SPECIAL SCHOOL DISTRICT. 9227883 0 15537029 HEALTH CENTER - THE VILLAGE'S 144-BED HEALTH CENTER IS LICENSED TO PROVIDE SKILLED NURSING CARE. HEALTH CENTER SERVICES ARE AVAILABLE TO ALL RESIDENTS OF THE VILLAGE, AND RESIDENTS MAY BE ADMITTED DIRECTLY TO THE HEALTH CENTER FROM THEIR RESIDENCES, AND NEED NOT COME FROM A HOSPITAL. RESIDENTS ARE ENCOURAGED TO RETURN TO THEIR RESIDENCES AS SOON AS POSSIBLE. RESIDENTS WHO ARE UNABLE TO RETURN TO THEIR RESIDENCES, HOWEVER, HAVE THE BENEFIT OF PERMANENT CARE IN THE HEALTH CENTER. 2084228 0 3489308 ASSISTED LIVING - FOUNTAIN VIEW AT FRIENDSHIP VILLAGE OF SOUTH COUNTY IS THE ASSISTED LIVING ADDITION TO THE CONTINUUM OF CARE AT THE VILLAGE. FOUNTAIN VIEW HAS 76 APARTMENT SUITES, CAPABLE OF HOUSING UP TO 78 RESIDENTS. 50511982 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 735 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 5 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X KATHLEEN FRANCESCON 3142707150 12503 VILLAGE CIRCLE DRIVE ST LOUIS MO 63127 KEITH UTLEY CHAIR 2.00 1.00 X 0 10000 0 JAMES T WALSH PRESIDENT, CEO, FVSH ED 14.00 28.00 X X 0 599253 28801 JEFFERY L KLINGER SECRETARY 2.00 2.00 X X 0 0 0 JOSH WRIGHT TREASURER 1.00 2.00 X X 0 12000 0 GEORGE BOUCKAERT BOARD MEMBER 1.00 0.00 X 0 0 0 CINDY BOLSTAD BOARD MEMBER 1.00 4.00 X 0 10000 0 TIM VOSSE CFO 14.00 28.00 X 0 314663 7202 CARMEN FRONCZAK CHIEF REVENUE OFFICER 14.00 28.00 X 0 406507 28035 GAYLE RANDA CHRO 14.00 28.00 X 0 248079 24780 STACEY ZERBAN HEALTH CENTER DIRECTOR 40.00 0.00 X 0 197280 25342 CHRISTINE COOPER SENIOR LIVING SPECIALIST 40.00 0.00 X 0 152725 24828 MARY BATHA DIRECTOR OF NURSING 40.00 0.00 X 0 127625 11480 NICOLE SUMMERS ADMINISTRATOR, ASSISTED LIVING 40.00 0.00 X 0 132921 10068 JAMES HUNZE FOOD SERVICE DIRECTOR 40.00 0.00 X 0 118079 12189 0 2329132 172725 0 0 1 0 FV MANAGEMENT LLC 12563 VILLAGE CIRCLE DRIVE ST LOUIS MO 63127 MANAGEMENT SERVICES 1102670 US BANK 425 WALNUT STREET CINCINNATI OH 45202 INVESTMENT MANAGEMENT FEES 323341 2 11115 11115 APARTMENT SERVICE 623000 20272336 20272336 MEDICAL CENTER 623000 15537029 15537029 AMORTIZATION OF ENDOWMENT CONTRAC 623000 6687437 6687437 ASSISTED LIVING 623000 3489308 3489308 45986110 2560749 2560749 123077 123077 45461347 14180 47197343 0 -1735996 14180 -1721816 -1721816 3379 4712 -1333 -1333 GARAGE FEES & SPACE RENTALS 623000 80626 80626 LAUNDRY 623000 54507 54507 RESIDENT SERVICES 623000 54483 54483 67025 67025 256641 47214543 45986110 0 1217318 5694 5694 557916 557916 18386442 15923623 2462819 247937 170935 77002 3225258 2586153 639105 1324383 1155322 169061 1308326 1308326 117418 117418 32343 32343 323341 323341 1987833 1483228 504605 572702 572702 1817880 1577515 240365 506926 506926 3109595 2875684 233911 151388 134982 16406 46518 24453 22065 8714260 8365690 348570 12761410 12250955 510455 1120516 1075695 44821 DIETARY 2207776 2207776 SUBS, DUES, LICENSES 389687 343080 46607 BAD DEBT 180000 180000 ACTIVITIES 87152 87152 131904 64045 67859 59314605 50511982 8802623 0 500 400 610914 744301 2917441 4234528 195718 249706 792933 833740 259028673 97672904 168651341 161355769 101529581 108096883 3327226 5710969 278025654 281226296 9754397 11661497 45493316 49315626 161957181 159281470 1533233 2791075 67216363 62885229 285954490 285934897 X -7928836 -4708601 -7928836 -4708601 278025654 281226296 X -12100062 10243213 5077084 X X 0 1 X 1 0 X 12218 37013 533003 1531 11115 594880 30911730 32080483 36559966 42463937 45986110 188002226 1257 27 5203 256210 251145 513842 30925205 32117523 37098172 42721678 46248370 189110948 65980 56652 71249 193881 0 65980 56652 71249 193881 188917067 3024212 3151722 1997739 2207495 2683826 13064994 3024212 3151722 1997739 2207495 2683826 13064994 372636 355129 281327 48160 8875 1066127 34322053 35624374 39377238 44977333 48941071 203242069 0.92950 0.92450 0.06430 0.06550 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: GARAGE FEES - 2018 AMOUNT: $ 44,063. 2019 AMOUNT: $ 40,080. 2020 AMOUNT: $ 45,968. GUEST ROOM - 2018 AMOUNT: $ 29,439. 2019 AMOUNT: $ 19,483. 2020 AMOUNT: $ 7,309. BEAUTY AND BARBER SHOP - 2018 AMOUNT: $ 6,944. 2019 AMOUNT: $ 5,792. 2020 AMOUNT: $ 8,142. MISCELLANEOUS - 2018 AMOUNT: $ 24,760. 2019 AMOUNT: $ 31,870. 2021 AMOUNT: $ 34,902. LAUNDRY - 2018 AMOUNT: $ 39,111. 2019 AMOUNT: $ 29,920. 2020 AMOUNT: $ 17,048. MEAL INCOME - 2018 AMOUNT: $ 168,966. 2019 AMOUNT: $ 159,386. 2020 AMOUNT: $ 57,620. RESIDENT SERVICES - 2018 AMOUNT: $ 59,353. 2019 AMOUNT: $ 68,598. 2020 AMOUNT: $ 129,381. 403B FORFEITURES - 2020 AMOUNT: $ 15,859. 2021 AMOUNT: $ 13,258. 2022 AMOUNT: $ 8,875. 3289691 3289691 239348811 89535126 149813685 15934373 8137778 7796595 455798 455798 161355769 REFUNDABLE ENDOWMENT CONTRACTS 53031793 CAPITAL LEASE OBLIGATION 2656 ESTIMATED OBLIGATION TO PROVIDE FUTURE SERVICES 9651626 LEASE LIABILITY 199154 62885229 X 62197319 10243213 5077084 15320297 46877022 323341 14180 337521 47214543 58977084 0 58977084 323341 14180 337521 59314605 PART X, LINE 2: THE VILLAGE IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS AND IS NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN OBLIGATION TO PROVIDE FUTURE SERVICES 5,077,084. PART XI, LINE 4B - OTHER ADJUSTMENTS: GAIN ON SALE OF ASSET 14,180. PART XII, LINE 4B - OTHER ADJUSTMENTS: GAIN ON SALE OF ASSET 14,180. 1 EDUCATION ASSISTANCE 2 5694 PART I, LINE 2: PRIOR TO TAKING TO TAKING THE COURSE, EMPLOYEES PROVIDE SUPERVISOR WITH INFORMATION ABOUT THE COURSE FOR WHICH HE/SHE WOULD LIKE TO TAKE AND RECEIVE A REIMBURSEMENT. THE "PRE-APPROVAL" SECTION OF THE "TUITION REIMBURSEMENT FORM" IS COMPLETED AND ALL THE APPROPRIATE SIGNATURES OBTAINED PRIOR TO ENROLLMENT. UPON COMPLETION OF THE COURSE AND TO RECEIVE REIMBURSEMENT, THE EMPLOYEE MUST SUBMIT TO THE HUMAN RESOURCES DEPARTMENT DOCUMENTATION TO VERIFY COURSES, COSTS, AND PAYMENTS APPLIED, INCLUDING ANY AND ALL SCHOLARSHIPS, GRANTS, AND LOANS RECEIVED. 0 0 0 0 0 0 0 0 0 JAMES T WALSH PRESIDENT, CEO, FVSH ED 0 368301 0 230952 0 0 0 12722 0 16079 0 628054 0 0 CARMEN FRONCZAK CHIEF REVENUE OFFICER 0 284644 0 121863 0 0 0 9316 0 18719 0 434542 0 0 TIM VOSSE CFO 0 204662 0 110001 0 0 0 7202 0 0 0 321865 0 0 GAYLE RANDA CHRO 0 183405 0 64674 0 0 0 6061 0 18719 0 272859 0 0 STACEY ZERBAN HEALTH CENTER DIRECTOR 0 161570 0 35710 0 0 0 6623 0 18719 0 222622 0 0 CHRISTINE COOPER SENIOR LIVING SPECIALIST 0 91534 0 61191 0 0 0 6109 0 18719 0 177553 0 0 PART I, LINE 3 A RELATED ORGANIZATION, FV MANAGEMENT, COMPENSATES AND ESTABLISHES THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THE RELATED ORGANIZATION USED THE FOLLOWING PROCEDURE TO ESTABLISH THE COMPENSATION OF THE EXECUTIVE DIRECTOR: APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. PART I, LINE 7 A RELATED ORGANIZATION PAID BONUSES BASED ON CERTAIN CRITERIA SET BY THE BOARD OF DIRECTORS. A THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF ST LOUIS MISSOURI 431170145 791524BQ3 2012-08-30 28234355 SEE PART VI 0 0 0 B THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF ST LOUIS MISSOURI 431170145 791524BU4 2013-12-19 57802511 SEE PART VI 0 0 0 C THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF ST LOUIS MISSOURI 431170145 791524CE9 2017-11-21 53783326 SEE PART VI 0 0 0 D THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF ST LOUIS MISSOURI 431170145 791524CPA 2018-11-20 226688441 SEE PART VI 0 0 0 A 4580000 28466176 2718480 700340 537254 12122675 13160348 2016 1 0 1 1 B 20230000 58461535 3813031 5632475 1109864 47740577 2016 0 0 1 1 C 5025000 54178880 4417013 114079 965544 7838603 40650880 2020 1 1 1 1 D 25000000 228823279 7543524 2933783 2955582 216456316 2020 0 0 1 1 A 0 1 1 1 0 0.00170 0.00000 0.00170 0 0 1 B 0 1 1 1 0 0.00170 0.00000 0.00170 0 0 1 C 0 1 1 1 0 0.00170 0.00000 0.00170 0 0 1 D 0 1 1 1 0 0.00170 0.00000 0.00170 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 0 0 1 0 0 0 0 1 C 0 0 0 1 0 0 0 1 1 D 0 0 0 1 1 0 0 0 1 A 1 B 1 C 1 D 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF ST. LOUI DATE THE REBATE COMPUTATION WAS PERFORMED: 08/30/2017 PART I, COLUMN C, LINE D THE CUSIP NUMBER FOR SERIES 2018A IS 791524 CPA. THE SERIES 2018B WERE NOT PUBLICLY OFFERED. THE SERIES 2018A BONDS AND THE SERIES 2018B BONDS ARE BEING TREATED AS A SINGLE ISSUE PURSUANT TO REGULATIONS 1.150-1(C). PART I, COLUMN F, LINE A NEW CAPITAL PROJECTS AND REFUND THE FOLLOWING SERIES OF BONDS: SERIES 1996AB BONDS (7/31/96), SERIES 2000AB BONDS (10/31/00), AND SERIES 2002AB BONDS (11/14/02). PART I, COLUMN F, LINE B EXPANSION AND CAPITAL IMPROVEMENTS. PART I, COLUMN F, LINE C FINANCE NEW CAPITAL IMPROVEMENTS AND REFUND THE FOLLOWING SERIES OF BONDS OF FRIENDSHIP VILLAGE OF WEST COUNTY: SERIES 2007AB BONDS (7/11/07) AND SERIES 2012 BONDS (12/21/12). PART I, COLUMN F, LINE D FINANCE NEW CAPITAL IMPROVEMENTS PART II, COLUMNS A, B, C, D, LINE 3 THE DIFFERENCE BETWEEN THE RESPECTIVE ISSUE PRICES OF THE BONDS AND THE AMOUNTS LISTED ON PART II, LINE 3 IS INVESTMENT EARNINGS. PART I, LINES C, D (GENERALLY) THE SERIES 2017 AND SERIES 2018AB BONDS FINANCED IMPROVEMENTS AT EACH FRIENDSHIP VILLAGE CAMPUS LOCATION (CHESTERFIELD AND SUNSET HILLS) AND IS THEREFORE REPORTED ON FORM 990, SCHEDULE K FOR BOTH FRIENDSHIP VILLAGE OF WEST COUNTY AND FRIENDSHIP VILLAGE OF SOUTH COUNTY. PART IV, COLUMN A, LINE 2(C) THE FIRST REBATE COMPUTATION FOR THE BONDS WAS 08/30/2017. FRIENDSHIP VILLAGE ENGAGED A REBATE ANALYST TO PERFORM A REBATE COMPUTATION FOR THE BONDS AS OF SUCH DATE. PART IV, COLUMN B, LINE 2(C) THE FIRST REBATE COMPUTATION FOR THE BONDS WAS 12/01/2018. FRIENDSHIP VILLAGE ENGAGED A REBATE ANALYST TO PERFORM A REBATE COMPUTATION FOR THE BONDS AS OF SUCH DATE. PART IV, COLUMN C, LINE 6 GROSS PROCEEDS OF THE BONDS ARE INVESTED IN A YIELD-RESTRICTED REFUNDING ESCROW FUND AT A YIELD BELOW BOND YIELD. SCHEDULE K, PART IV, ARBITRAGE, LINE 2C: THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF ST. LOUIS, MISSOURI, SERIES 2017 DATE THE REBATE COMPUTATION WAS PERFORMED: 09/01/2022 SCHEDULE K, PART IV, ARBITRAGE, LINE 2C: THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF ST. LOUIS, MISSOURI, SERIES 2018 DATE THE REBATE COMPUTATION WAS PERFORMED: 11/1/2023 SCHEDULE K, PART IV, ARBITRAGE, LINE 2C: THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF ST. LOUIS, MISSOURI, SERIES 2012 DATE THE REBATE COMPUTATION WAS PERFORMED: 8/30/2023 SCHEDULE K, PART IV, ARBITRAGE, LINE 2C: THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF ST. LOUIS, MISSOURI, SERIES 2013 DATE THE REBATE COMPUTATION WAS PERFORMED: 12/1/2023 FORM 990, PART III, LINE 4A SOCIAL ACCOUNTABILITY CONTINUTED: RESIDENT VOLUNTEER HOURS: 4,470 RESIDENT VOLUNTEER HOURS IN THE COMMUNITY AT-LARGE: 2,000 AL&MC VOLUNTEER HOURS: 977 EMPLOYEE VOLUNTEER HOURS: 2,800 DONATIONS (MONETARY AND IN-KIND) TO CHARITABLE ORGANIZATIONS: $5,000 BENEVOLENT CARE (INCLUDING MEDICAID CARE COSTS): $717,648 FORM 990, PART VI, SECTION A, LINE 3 MANAGEMENT OF THE VILLAGE IS PERFORMED BY PERSONNEL EMPLOYED BY FV MANAGEMENT, LLC, WHICH IS OWNED 100% AS A DISREGARDED ENTITY BY FV SERVICES, LLC, A RELATED NOT-FOR-PROFIT. FV MANAGEMENT LLC'S RESPONSIBILITIES INCLUDE RECRUITING AND EMPLOYING THE EXECUTIVE DIRECTOR, AS WELL AS HR, IT, FINANCE AND MARKETING FUNCTIONS; SUPERVISING THE LICENSING, EQUIPPING, AND STAFFING OF THE VILLAGE; PREPARING ANNUAL BUDGETS; ESTABLISHING AND OPERATING A SYSTEM OF FINANCIAL CONTROLS FOR THE VILLAGE, INCLUDING COMPARATIVE ANALYSES WITH OTHER FACILITIES; SUPERVISING THE DELIVERY OF HEALTH CARE SERVICES WHICH MEET THE GUIDLINES OF THE FEDERAL MEDICARE (TITLE XVIII) PROGRAM; AND OVERSEEING THE FOOD SERVICE AND QUALITY OF ACCOMMODATIONS PROVIDED BY THE VILLAGE. FORM 990, PART VI, SECTION A, LINE 6 THE CORPORATION'S SOLE MEMBER IS FV SERVICES, INC. (THE "MEMBER"). FORM 990, PART VI, SECTION A, LINE 7A THE MEMBER HAS RESERVED THE POWER TO APPOINT THE CHAIRPERSON OF THE BOARD OF DIRECTORS OF THE CORPORATION. ALSO, ALL DIRECTORS ARE APPOINTED BY THE MEMBER. FORM 990, PART VI, SECTION A, LINE 7B THE POWERS RESERVED TO THE MEMBER IS AS FOLLOWS: ESTABLISH, MODIFY, AND INTERPRET MISSION AND VISION STATEMENTS FOR THE CORPORATION AND THE SYSTEM; ESTABLISH THE DEBT LIMITS OF, AND DEBT GUIDELINES FOR THE CORPORATION; SELECT THE AUDITOR FOR THE CORPORATION AND THE SYSTEM; ESTABLISH GUIDELINES FOR TRANSFERRING OR ENCUMBERING ASSETS OF THE CORPORATION FOR FINANCINGS INCLUDING TAX-EXEMPT BONDS; APPROVE THE FORMATION OR ACQUISITION OF LEGAL ENTITIES BY THE CORPORATION; APPROVE THE SALE, TRANSFER, DISPOSITION OF, OR SUBSTANTIAL CHANGE TO THE USE OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION; APPROVE A DIVESTITURE, MERGER, DISSOLUTION, REORGANIZATION, CLOSING, OR CONSOLIDATION INVOLVING THE CORPORATION; APPROVE A CHANGE TO THE MEMBER OF THE CORPORATION; AMEND THE ARTICLES, BYLAWS, AND OTHER GOVERNANCE DOCUMENTS, AS APPLICABLE, FOR THE CORPORATION; APPROVE DEBT OF THE CORPORATION TO FINANCE CAPITAL PROJECTS AND OPERATING CAPITAL; APPROVE POLICIES AND PROCEDURES, INCLUDING OPERATIONAL POLICIES CONSISTENT WITH MISSION AND STRATEGY, AND FURTHER INCLUDING POLICIES FOR PROVIDER CREDENTIALING, QUALITY, AND PATIENT SAFETY (AS APPLICABLE), FOR THE CORPORATION; APPOINT THE PRESIDENT OF THE CORPORATION AND ESTABLISH CORE COMPETENCIES, ANNUAL PERFORMANCE OBJECTIVES AND COMPENSATION FOR THE PRESIDENT; APPOINT AN EXECUTIVE DIRECTOR FOR THE FACILITIES OF THE CORPORATION AND APPROVE COMPENSATION POLICIES AND GUIDELINES FOR SUCH PERSON; APPOINT THE CHAIRPERSON OF THE BOARD OF DIRECTORS OF THE CORPORATION; APPROVE PERSONS FOR APPLICABLE C LEVEL POSITIONS (E.G., CEO, CFO, CCO, CHRO) OF THE CORPORATION, IF ANY, AS WELL AS COMPENSATION POLICIES AND GUIDELINES FOR SUCH PERSONS; APPROVE AN ANNUAL BUDGET FOR THE CORPORATION; APPROVE STRATEGIC PLANS OF THE CORPORATION; APPROVE FORMS OF ANY RESIDENT CONTRACTS FOR THE CORPORATION; AND DETERMINE WHETHER TO SETTLE ANY CLAIMS ASSERTED AGAINST THE CORPORATION AND APPROVE TERMS OF ANY SETTLEMENT. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT WILL BE PRESENTED TO THE BOARD FINANCIAL COMMITTEE WHICH WILL THEN REVIEW AND PRESENT TO FULL BOARD FOR FINAL APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST POLICY ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION DOES NOT COMPENSATE ANY OFFICERS OR DIRECTORS. HOWEVER A RELATED ENTITY COMPENSATES THESE INDIVIDUALS AND USES THE FOLLOWING TO DETERMINE SALARIES, EVERY YEAR THE MANAGEMENT COMPANY ARTICIPATES IN AN EXECUTIVE COMPENSATION STUDY AND COMPARE THOSE SALARIES WITH THE SALARIES THAT ARE ACTUALLY BEING PAID. THIS STUDY COMPRISES DATA OF COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THIS IS THEN REVIEWED AND APPROVED BY THE BOARD COMPENSATION COMMITTEE TO DETERMINE APPROPRIATE SALARIES. THIS COMMITTEE IS COMPRISED OF ONLY INDEPENDENT BOARD MEMBERS. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING FOR DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT ARE KEPT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF FUTURE OBLIGATION 5,077,084. FORM 990, PART XII, LINE 2C PROCESSES HAVE NOT CHANGED FROM PRIOR YEARS. PART V, LINE 1A THE 1099'S ARE ISSUED BY A RELATED ORGANIZATION - FV OPERATIONS, A SINGLE MEMBER LLC OF FV SERVICES. FRIENDSHIP VILLAGE OF WEST COUNTY 15201 OLIVE STREET ROAD CHESTERFIELD MO 63017 237333148 PROVIDE SENIOR CITIZENS WITH QUALITY HOUSING AND HOME CARE MO 501(C)(3) LINE 10 FV SERVICES INC 0 FV SERVICES INC 12563 VILLAGE CIRCLE DRIVE ST LOUIS MO 63127 820986068 SUPPORT ORGANIZATION MO 501(C)(3) LINE 12B, II N/A 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 1 1 0 1 1