2023-05-11T14:39:23-05:00 2022-06-30 FORVIS LLP 1551 N WATERFRONT PKWY STE 300 WICHITA KS 672066601 990 2021-07-01 205385139 ASHFIELD ACTIVE LIVING AND WELLNESS COMMUNITIES INC % BRUCE H SHOGREN ASHF 3166851100 2414 N WOODLAWN BLVD WICHITA KS 67220 MELANIE OWENS CFO 3166851100 2023-05-15 true MELANIE OWENS 999009999 SHAWNELL LINOT P01663908 3162652811 2 2021 2023-04-26 12:10:37Z ABERDEEN HEIGHTS BRUCE H SHOGREN 2414 N WOODLAWN BLVD WICHITA KS 67220 22050152 false X WWW.ABERDEENSENIORLIVING.COM X 2006 MO TO PROVIDE QUALITY ACTIVE SENIOR LIVING AND HEALTH CARE WITHIN A CHRISTIAN-BASED COMMUNITY. 7 7 281 73 0 5497810 264390 19906414 19742174 1689185 626075 14147 1255455 27107556 21888094 0 0 0 0 7231588 7040046 0 0 0 19186448 19553234 26418036 26593280 689520 -4705186 146263664 140201220 230910974 232637886 -84647310 -92436666 X TO PROVIDE QUALITY ACTIVE SENIOR LIVING AND HEALTH CARE WITHIN A CHRISTIAN-BASED COMMUNITY THROUGH A CONTINUUM OF SERVICE FOUNDED UPON THE VALUES OF RESPECT, DIGNITY AND INDEPENDENCE. false false 21038655 0 19742174 OPERATION OF A SENIOR LIVING AND CARE COMMUNITY IN MISSOURI WHICH PROVIDES SERVICES TO SATISFY THREE BASIC NEEDS OF ELDERLY PERSONS, INCLUDING HOUSING, HEALTH CARE, AND FINANCIAL SECURITY. SEE SCHEDULE O FOR CONTINUATION. 21038655 true true false true false false false false false false true false false true true false true true 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 true false false false true 58 0 true 281 true false false false false false true true false false false false false false X 7 7 true false false false true true false true true false false true true true true true true true true false MO X BRUCE H SHOGREN 3166851100 2414 N WOODLAWN BLVD WICHITA KS 67220 X BRUCE H SHOGREN PRESIDENT/CEO 5.0 35.0 X 0 365021 35280 WILLIAM H TAYLOR CHIEF OPERATING OFFICER 5.0 35.0 X 0 231370 18307 MELANIE OWENS CFO/TREASURER 5.0 35.0 X 0 223334 17553 SHERRY K HIND CORPORATE SECRETARY 5.0 35.0 X 0 129224 14287 JOAN MILLER ASST. TREASURER/CONTROLLER 5.0 35.0 X 0 126939 15167 LILY LANDY HEALTH SERVICES ADMINISTRATOR 40.0 0.0 X 131794 0 784 VALERIE BARNARD ASSISTANT DIRECTOR OF NURSING 40.0 0.0 X 109667 0 0 AARON MORRISON CHAIR 1.0 3.0 X X 0 0 0 GARY D BRENNECKE TRUSTEE 1.0 3.0 X 0 0 0 JAMES J COOK TRUSTEE 1.0 3.0 X 0 0 0 DAN F HARRIS TRUSTEE 1.0 3.0 X 0 0 0 JOHN GOODWIN VICE CHAIR 1.0 3.0 X X 0 0 0 ROBERT S BONNEY TRUSTEE 1.0 3.0 X 0 0 0 NANCY DULING TRUSTEE 1.0 3.0 X 0 0 0 241461 1075888 101378 2 false true false AEGIS THERAPIES INC 5220 TENNYSON PARKWAY STE 400 PLANO TX 75024 THERAPY SERVICES 691316 LEWIS FLOORING INC 10950 HIGHWAY 21 HILLSBORO MO 63050 CONSTRUCTION SERVICE 260674 WESTERN SPECIALTY CONTRACTORS 7401 ALABAMA AVENUE ST LOUIS MO 63111 CONSTRUCTION SERVICE 832843 MIDWEST STAFFING SOLUTIONS LLC PO BOX 823461 PHILADELPHIA PA 19182 CONTRACT LBR NURSING 294229 BRIGHTSTAR OF KIRKWOOD 2190 S MASON RD SUITE 204 ST LOUIS MO 63131 CONTRACT LBR NURSING 161882 9 2296 257586 4508 22879 264390 NET RESIDENT SERVICE REVENUE 623000 19742174 19742174 19742174 787713 787713 0 0 3142 3142 0 3142 3142 125313 36325 -125313 -36325 -161638 -161638 0 2296 420 -420 -420 0 0 0 0 0 0 SETTLEMENT REVENUE 900099 1000000 1000000 All Other Misc Revenue 900099 252733 252733 252733 252733 1252733 21888094 19742174 1881530 0 0 0 0 0 0 6113722 5493020 620702 2768 2487 281 504768 453521 51247 418788 376270 42518 1192704 1192704 40857 40857 53347 53347 566 566 0 0 1926474 1767311 159163 131484 131484 1666423 1410989 255434 376845 31919 344926 0 1949252 1542105 407147 13708 11632 2076 0 24923 3193 21730 5906439 4672742 1233697 0 4161304 3292119 869185 127561 127561 FOOD 1291938 1291938 ANCILLARY COSTS 696913 696913 BAD DEBT EXPENSE -7504 -7504 26593280 21038655 5554625 0 1485799 4799662 87 0 0 0 1125602 625675 0 0 0 0 0 0 0 0 355249 486581 144076331 40087363 106038317 103988968 23634957 21337332 0 0 0 0 0 0 13623653 8963002 146263664 140201220 2948270 3193923 0 0 110822217 113771673 117073687 115332990 0 0 0 0 0 0 0 0 66800 339300 230910974 232637886 X -84647310 -92436666 0 0 -84647310 -92436666 146263664 140201220 -4705186 -3084170 X false true X true true true X 5959 3250 6096 5497810 264390 5777505 20838915 20458187 20143761 19906414 19742174 101089451 0 0 0 20844874 20461437 20149857 25404224 20006564 106866956 150 150 31041 31041 150 31041 31191 106835765 886540 945062 918153 735833 790855 4276443 0 886540 945062 918153 735833 790855 4276443 0 8317 8284 34574 11005 1252733 1314913 21739731 21414783 21102584 26151062 22050152 112458312 0.95000 0.96091 0.03803 0.03843 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false true 566 false false false 566 false SCHEDULE C, PART II-B, LINE 1F 5% OF LEADINGAGE MISSSOURI DUES ARE DEDICATED TO LOBBYING. 7510543 7510543 122979537 33379598 89599939 4190690 3139905 1050785 9395561 3567860 5827701 103988968 CONTINUING CARE CONTRACT 29919 INTERCOMPANY RECEIVABLE 249956 FUNDS HELD BY FISCAL AGENT 8482976 ACCOUNTS RECEIVABLE - OTHER 200151 8963002 0 DEPOSIT AGREEMENTS 54300 SUBORDINATED MANAGEMENT FEES 285000 339300 18847754 -3084170 7504 -3076666 21924420 -36326 -36326 21888094 26637110 36326 36326 26600784 -7504 -7504 26593280 SCHEDULE D, PART X, LINE 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART XI, LINE 2D PROVISION FOR UNCOLLECTIBLE ACCOUNTS 7,504 SCHEDULE D, PART XI, LINE 4B LOSS ON INVESTMENTS (36,326) SCHEDULE D, PART XII, LINE 2D LOSS ON INVESTMENTS 36,326 SCHEDULE D, PART XII, LINE 4B PROVISION FOR UNCOLLECTIBLE ACCOUNTS (7,504) X true true false false false false false false false false false BRUCE H SHOGREN PRESIDENT/CEO 0 357178 0 0 0 7843 0 17500 0 17780 0 400301 0 0 WILLIAM H TAYLOR CHIEF OPERATING OFFICER 0 223542 0 4500 0 3328 0 4000 0 14307 0 249677 0 0 MELANIE OWENS CFO/TREASURER 0 214949 0 0 0 8385 0 8500 0 9053 0 240887 0 0 SCHEDULE J, PART I, LINE 1A PRESBYTERIAN MANORS OF MID-AMERICA, INC. (PMMA) PAYS FOR TAX GROSS UP PAYMENTS FOR ALL EMPLOYEES. ALL OFFICERS, DIRECTORS AND KEY EMPLOYEES RECEIVED A CHRISTMAS GIFT OF $200. THIS GIFT WAS GROSSED UP TO $215 IN ORDER FOR THE EMPLOYEE TO RECEIVE AN AFTER TAX BENEFIT OF $200. THE FULL AMOUNT OF $215 WAS INCLUDED ON THEIR W-2'S AS TAXABLE INCOME. SCHEDULE J, PART I, LINE 3 COMPENSATION FOR BRUCE H. SHOGREN, PRESIDENT/CEO, IS PROVIDED BY PRESBYTERIAN MANORS OF MID-AMERICA, INC. (PMMA), A RELATED ENTITY. PMMA USES A COMPENSATION COMMITTEE, FORM 990 OF OTHER ORGANIZATIONS, A WRITTEN EMPLOYMENT CONTRACT, A COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE TO ESTABLISH MR. SHOGREN'S COMPENSATION. THE COMPENSATION FOR ALL OTHER OFFICERS AND KEY EMPLOYEES IS PROVIDED BY PMMA. THE CEO OF PMMA USES COMPARABILITY DATA TO DETERMINE COMPENSATION FOR THE OTHER OFFICERS, KEY EMPLOYEES, AND EXECUTIVE DIRECTORS. A SEE PART VI 431389515 497609BD8 2017-03-30 125781549 REFUND 2010 BOND ISSUED 2/10/10 false false false A 7760000 0 125781549 8146557 0 0 2498986 0 0 0 123299483 0 2013 false true true true A false true true true false 0.00040 0.00000 0.00040 false false false true A false true false false 0 false 0 true true A true SCHEDULE K, PART I, COLUMN A, LINE A THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE CITY OF KIRKWOOD, MISSOURI. SCHEDULE K, PART IV, LINE 2(C), COLUMN A REBATE COMPUTATION PERFORMED ON 03/01/2022. ARBITRAGE REBATE WAS NEGATIVE AS OF INSTALLMENT DATE. SCHEDULE K, PART IV, LINE 6, COLUMN A PROCEEDS OF THE BONDS WERE INVESTED IN A YIELD RESTRICTED ESCROW FUND. THE ESCROW FUND MATURED 05/15/2020. FORM 990, PART III, LINE 4A HOUSING NEEDS ARE MET BY PROVIDING FACILITIES THAT ARE SPECIFICALLY DESIGNED TO MEET A COMBINATION OF PHYSICAL, EMOTIONAL, RECREATIONAL AND SOCIAL NEEDS OF ELDERLY PERSONS. HEALTH CARE NEEDS ARE SATISFIED BY OFFERING A CONTINUUM OF CARE WHICH OFFERS SERVICES FOR THE FUTURE HEALTH CARE NEEDS OF RESIDENTS ON A SINGLE CAMPUS. FINANCIAL SECURITY IS ACHIEVED BY PROVIDING SERVICES AT THE LOWEST FEASIBLE COST. INCLUDED IS THE POLICY OF MAINTAINING IN RESIDENCE ANY PERSON WHO OUTLIVES HIS OR HER ABILITY TO PAY FOR THE COST OF RESIDENCY THROUGH NO FAULT OF THEIR OWN. FORM 990, PART VI, SECTION A, LINE 2 ALL OF THE OFFICERS AND DIRECTORS HAVE A BUSINESS RELATIONSHIP DUE TO THEIR POSITIONS IN PRESBYTERIAN MANORS OF MID-AMERICA, INC., A RELATED 501(C)(3) ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 PRESBYTERIAN MANORS OF MID-AMERICA, INC. (PMMA), A NOT-FOR-PROFIT, 501(C)(3) ORGANIZATION IS THE SOLE MEMBER OF ASHFIELD ACTIVE LIVING AND WELLNESS COMMUNITIES, INC. FORM 990, PART VI, SECTION A, LINE 7A PMMA, BEING THE SOLE MEMBER OF ASHFIELD ACTIVE LIVING AND WELLNESS COMMUNITIES, INC. HAS THE RIGHT TO ELECT ALL OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT ACCOUNTING FIRM PREPARES AND REVIEWS THE FORM 990. THE 990 IS THEN REVIEWED BY THE CFO AND MADE AVAILABLE TO THE ORGANIZATION'S DESIGNATED COMMITTEE TO THE BOARD OF TRUSTEES FOR REVIEW PRIOR TO THE FINAL FILING. ANY QUESTIONS OR CONCERNS RECEIVED FROM THE COMMITTEE PRIOR TO FILING ARE ADDRESSED, AND ANY NECESSARY CORRECTIONS ARE MADE TO THE FILING. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, PRESBYTERIAN MANORS OF MID-AMERICA, INC.'S ATTORNEY PRESENTS AND EXPLAINS THE CONFLICT OF INTEREST POLICY TO THE BOARD, THE OFFICERS, AND THE KEY EMPLOYEES. THE TRUSTEES, OFFICERS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANY CONFLICTS AND SIGN THE POLICY. IF A POSSIBLE CONFLICT OF INTEREST ARISES, IT IS REVIEWED BY THE ATTORNEY AND THE ORGANIZATION'S CEO WHO DETERMINE WHETHER A CONFLICT EXISTS. IF IT IS DETERMINED THAT A CONFLICT EXISTS, THE CONFLICTED INDIVIDUAL IS PROHIBITED FROM VOTING OR BEING INVOLVED IN DISCUSSIONS REGARDING THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A & 15B PRESBYTERIAN MANORS OF MID-AMERICA, INC.'S ATTORNEY AND/OR THE CFO/SVP-HR PROVIDES THE BOARD OF TRUSTEES WITH COMPARABILITY DATA TO DETERMINE THE CEO'S COMPENSATION. DELIBERATION OF THE CEO'S COMPENSATION IS HELD IN THE GOVERNANCE COMMITTEE AND EXECUTIVE BOARD SESSION. THE BOARD'S DECISION IS PROVIDED TO THE CFO/SVP-HR BY THE BOARD CHAIRMAN. THE CEO USES COMPARABILITY DATA TO DETERMINE COMPENSATION FOR THE OTHER OFFICERS, KEY EMPLOYEES, AND EXECUTIVE DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 ASHFIELD ACTIVE LIVING AND WELLNESS COMMUNITIES, INC. MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. PRESBYTERIAN MANORS OF MID-AMERICA 2414 N WOODLAWN BLVD WICHITA KS 67220 480877587 MANAGEMENT KS 501(C)(3) 12B NA false PRESBYTERIAN MANORS INC 2414 N WOODLAWN BLVD WICHITA KS 67220 237154996 CCRC KS 501(C)(3) 10 PMMA false SALINA PRESBYTERIAN MANOR ENDOWMENT FUND 2601 E CRAWFORD ST SALINA KS 67401 480937829 FUNDS MGMG KS 501(C)(3) 12A PMI false ABERDEEN RIDGE 2414 N WOODLAWN BLVD WICHITA KS 67220 472871995 CCRC KS 501(C)(3) 10 PMMA false true false false true false false false false false false false false true false true true false false false