2025-05-15T17:03:30+00:00 2024-06-30 440160260 Forvis Mazars LLP 1551 N Waterfront Pkwy Ste 300 Wichita KS 672066601 990 2023-07-01 237154996 PRESBYTERIAN MANORS INC PRES 3166851100 2414 N WOODLAWN BLVD WICHITA KS 67220 MELANIE OWENS CFO 3166851100 2025-05-15 true Adam R Smith P00958966 3162652811 2025-05-15 2023 2025-03-06 01:10:19Z BRUCE H SHOGREN 2414 N WOODLAWN BLVD WICHITA KS 67220 122922009 false X WWW.PRESBYTERIANMANORS.ORG X 1989 KS TO PROVIDE QUALITY ACTIVE SENIOR LIVING AND HEALTH CARE WITHIN A CHRISTIAN-BASED COMMUNITY. 8 8 2587 648 0 0 5823302 5816266 107128895 114824671 2579142 1807479 387288 451507 115918627 122899923 0 0 48952715 52927624 0 0 72085231 71064300 121037946 123991924 -5119319 -1092001 163732605 171111134 208138760 212515829 -44406155 -41404695 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 103126705 0 114824671 OPERATION OF SENIOR LIVING AND CARE COMMUNITYIES IN KANSAS AND MISSOURI WHICH PROVIDE SERVICES TO SATISFY THREE BASIC NEEDS OF ELDERLY PERSONS, INCLUDING HOUSING, HEALTH CARE, AND FINANCIAL SECURITY. SEE SCHEDULE O FOR CONTINUATION. 103126705 true true false true false false false false true true false false true true false false true false false false false false false true false false false false true true false false false false false false false false false false false false false false false true true true false false true 216 0 true 2587 true false false false false false true true false false false false false false X 8 8 true false false false true true false true true false false true true true true true true true true false KS X BRUCE H SHOGREN 3166851100 2414 N WOODLAWN BLVD WICHITA KS 67220 DAN F HARRIS CHAIR 1.0 3.0 X X 0 0 0 ROBERT S BONNEY VICE CHAIR 1.0 3.0 X X 0 0 0 AARON MORRISON TRUSTEE 1.0 3.0 X 0 0 0 GARY D BRENNECKE TRUSTEE 1.0 3.0 X 0 0 0 JOHN GOODWIN TRUSTEE 1.0 3.0 X 0 0 0 NANCY DULING TRUSTEE 1.0 3.0 X 0 0 0 PATRICIA COOK TRUSTEE 1.0 3.0 X 0 0 0 ROB SCHENDEL TRUSTEE 1.0 3.0 X 0 0 0 BRUCE H SHOGREN PRESIDENT/CEO 25.0 15.0 X 0 387684 50301 JOAN MILLER ASST. TREASURER/CONTROLLER 25.0 15.0 X 0 140857 11216 MELANIE OWENS CFO/TREASURER 25.0 15.0 X 0 251948 15046 SHERRY K HIND CORPORATE SECRETARY 25.0 15.0 X 0 141571 15455 WILLIAM H TAYLOR CHIEF OPERATING OFFICER 25.0 15.0 X 0 244818 26301 CYNTHIA MUEMA REGISTERED NURSE 40.0 0 X 101544 0 673 DANSTAN KAVIRA REGISTERED NURSE 40.0 0 X 139336 0 0 MASANSI KASERA REGISTERED NURSE 40.0 0 X 169003 0 364 MAXIMILLIAN KISARIKA LICENSED PRACTICLE NURSE 40.0 0 X 113416 0 1116 NANCY RIDDLE REGISTERED NURSE 40.0 0 X 128247 0 1433 651546 1166878 121905 5 false true false AEGIS THERAPIES INC 5220 TENNYSON PARKWAY STE 400 PLANO TX 75024 THERAPY SERVICES 6611521 CURA HOSPITALITY PO BOX 743676 ATLANTA GA 30374 DINING 1678059 TRINITY UNITED LLC PO BOX 2601 SALINA KS 67401 CONTRACT LBR NURSING 1526026 ZACH GROUP 6600 COLLEGE BLVD SUITE 300 OVERLAND PARK KS 66211 TEMP LABOR 1073959 CASCADE HEALTH SERVICE 144 N 7TH ST SALINA KS 67401 TEMP LABOR 895449 34 28828 101580 2244707 3441151 10084 5816266 NET RESIDENT SERVICE REVENUE 623000 114780176 114780176 MULTI-GENERATIONAL PROGRAMMING 812900 44495 44495 0 0 0 0 114824671 1808865 1808865 55325 55325 147600 147600 0 147600 147600 7812 9198 0 -1386 -1386 -1386 22150 28828 12888 9262 9262 ALL OTHER MISC REVENUE 900099 220970 220970 MANOR MART REVENUE 453000 10828 10828 GARNISHMENT SERVICE CHARGES 900099 7522 7522 0 0 0 0 239320 122899923 114824671 0 2258986 46168448 43257392 2911056 14220 13323 897 3343459 3132644 210815 3401497 3189632 211865 11197610 11197610 259893 259893 234176 234176 14919 14919 9245319 8988832 256487 0 432925 98378 334547 8840547 7560090 1280457 1943218 344396 1598822 6867496 6591523 275973 368328 321205 47123 207725 41739 165986 8049953 7647455 402498 8812647 8372015 440632 1021463 1021463 ANCILLARY COSTS 6840142 6840142 FOOD 5501256 5501256 BAD DEBT EXPENSE 1226683 1226683 0 0 0 0 123991924 103126705 20865219 0 607178 1142636 56719 60859 0 1796044 5209346 10501705 0 0 0 0 0 0 0 0 2511147 2848296 303981720 208773663 93067432 95208057 30647618 34381358 0 0 0 0 31633165 25172179 163732605 171111134 9974191 11274596 0 0 54433801 57412034 135375813 132769313 0 0 0 0 6412500 9302738 1942455 1757148 208138760 212515829 X -64929262 -65086521 20523107 23681826 -44406155 -41404695 163732605 171111134 X -1092001 4089865 3596 X false true X true false X 1592955 14319273 12951040 5635841 5816266 40315375 106494050 90793775 96505258 107128895 114824671 515746649 0 0 173116 173116 108087005 105113048 109456298 112764736 120814053 556235140 85786 88914 1161 140857 51583 368301 0 0 0 0 0 0 85786 88914 1161 140857 51583 368301 555866839 2135335 6256022 1928832 2681881 2011790 15013860 0 2135335 6256022 1928832 2681881 2011790 15013860 26578 9262 35840 206853 97995 113730 151811 239320 809709 110429193 111467065 111498860 115625006 123074425 572094549 0.9716 0.9709 0.03 0.03 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 170956.0, COLUMN B - 64801.0, COLUMN C - 61716.0, COLUMN D - 135269.0, COLUMN E - 220970.0, COLUMN F - 653712.0; DESCRIPTION - PRESCHOOL, COLUMN A - 35897.0, COLUMN B - 1990.0, COLUMN C - 36812.0, COLUMN D - 0.0, COLUMN E - 0.0, COLUMN F - 74699.0; DESCRIPTION - MANOR MART REVENUE, COLUMN A - 0.0, COLUMN B - 24970.0, COLUMN C - 9354.0, COLUMN D - 9316.0, COLUMN E - 10828.0, COLUMN F - 54468.0; DESCRIPTION - GARNISHMENT SERVICE CHARGES, COLUMN A - 0.0, COLUMN B - 6234.0, COLUMN C - 5848.0, COLUMN D - 7226.0, COLUMN E - 7522.0, COLUMN F - 26830.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 14919 14919 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY 20% OF LEADINGAGE KANSAS DUES, 5% OF LEADINGAGE MISSOURI DUES, 2.1% OF NATIONAL HOSPICE AND PALLIATIVE CARE ORGANIZATION ARE DEDICATED TO LOBBYING. 8213730 1163 1042775 57458 217560 8982650 7644518 5456 803984 48612 191616 8213730 10045848 -2019998 29812 351520 7644518 8608794 1168 2396081 16699 943496 10045848 8915345 124996 -87603 36271 307673 8608794 0.0 0.6088 0.3912 true false 4379468 4379468 232326046 157884462 74441584 45728138 37692496 8035642 21548068 13196705 8351363 95208057 ASSETS HELD IN TRUST 10175799 FORWARD DELIVERY AGREEMENTS 72847 FUNDS HELD BY FISCAL AGENT 13487239 INTERCOMPANY RECEIVABLES 931273 DUE FROM PMMA 66153 OTHER ACCOUNTS RECEIVABLE 438868 25172179 RESIDENT DEPOSITS 96859 LIABILITY FOR ANNUITIES 44554 WORKERS COMP RESERVE 617035 INTERCOMPANY PAYABLE 0 RESERVATION DEPOSIT LIABILITY 998700 1757148 Schedule D, Part X, Line 2 UNCERTAIN TAX POSITIONS 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 V, Line 4 Intended uses of endowment funds THE INCOME FROM THE ENDOWMENT FUNDS IS USED TO PROVIDE SCHOLARSHIPS FOR SYSTEM EMPLOYEES AND CHARITY CARE FOR SYSTEM RESIDENTS. Soup Supper 18965 7715 11250 344 Golf Tournament 24800 13900 10900 3160 2909 524 1 7213 7213 0 553 5398 50978 28828 22150 3160 3462 6266 12888 9262 false false false false false false false false false SHERRY K HIND CORPORATE SECRETARY 0 141193 0 0 0 378 0 8500 0 6955 0 157026 0 0 JOAN MILLER ASST. TREASURER/CONTROLLER 0 137642 0 3000 0 215 0 1000 0 10216 0 152073 0 0 MELANIE OWENS CFO/TREASURER 0 240108 0 4500 0 7340 0 4000 0 11046 0 266994 0 0 BRUCE H SHOGREN PRESIDENT/CEO 0 382589 0 0 0 5095 0 32500 0 17801 0 437985 0 0 WILLIAM H TAYLOR CHIEF OPERATING OFFICER 0 241243 0 0 0 3575 0 8500 0 17801 0 271119 0 0 MASANSI KASERA REGISTERED NURSE 167924 0 0 0 1079 0 0 0 364 0 169367 0 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation 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. A CITY OF WICHITA KANSAS 486000653 967249MW0 2013-07-30 77270126 SEE PART VI true false false B CITY OF WICHITA KANSAS 486000653 967249NQ2 2014-08-14 27454656 SEE PART VI true false false C CITY OF WICHITA KANSAS 486000653 967249MW0 2016-06-30 3600000 SEE PART VI true false false D CITY OF WICHITA KANSAS 486000653 967249QF3 2018-05-14 28315486 SEE PART VI false false false A 0 18400000 78302243 4292940 3326379 1427159 39440278 30746916 2016 true true true true B 10405000 5505000 27535222 819851 2253871 23699276 391125 2016 false false true true C 890000 3656798 3656798 2018 false false true true D 3825000 28681128 1938171 84215 448580 6261381 20087946 22618 2020 true false true true A false true true true false 0.0 0.0 0.0 false true 0.0434 true true B false true true true false 0.0 0.0 0.0 false false true C false true true true false 0.0 0.0 0.0 false false true D false true true true false 0.0 0.0 0.0 false false true A false true false false true JP MORGAN CHASE BANK NA 13.8 true true true B false true false false false false true C false true false false false true true D false true false false false true true A true B true C true D true Schedule K, Part I, Column (f) Line A - 2013 Issuance Refund 2004III and 2007III Bonds and finance health care facilities improvements. The 2004III Bonds were originally issued 5/26/2004 and the 2007III Bonds were originally issued 6/22/2007. Schedule K, Part I, Column (f) Line B - 2014 Issuance Finance health care facilities improvements. Schedule K, Part I, Column (f) Line C - 2016 Issuance A portion of the Series 2013 Bonds, in a principal amount of $3,600,000, was deemed reissued on June 30, 2016 for purposes of Code §§ 141, 145, 147, 149, and 150 pursuant to a remedial action taken under Treasury Regulations § 1.141-12(e). Schedule K, Part I, Column (f) Line C - 2016 Issuance Finance health care facilities improvements. Schedule K, Part I, Column (f) Line D - 2018 Issuance Refund 2005AB Bonds and finance health care facilities improvements. The 2005AB Bonds were originally issued 4/14/2005. Schedule K, Part II Columns A, B, C, D; Line 3 - 2013, 2014, 2016, 2018 Issuances Amount is not equal to the issue price due to investment earnings during the project period. Schedule K, Part II, Line 14 Column C - 2016 Issuance A portion of the Series 2013 Bonds in the principal amount of 3,600,000 was deemed reissued on June 30, 2016, as part of a remedial action under Regulations § 1.141-12(e). Schedule K, Part III Column D - 2018 Issuance The Bonds were issued in part to refinance projects originally financed by bonds issued prior to January 1, 2003. Part III is completed for the project financed by the new money portion of the Series 2018 Bonds. Schedule K, Part IV, Line 2c Column A - 2013 Issuance The Arbitrage Rebate Analysis was performed as of 7/1/2023. Schedule K, Part IV, Line 2c Column B - 2014 Issuance The Arbitrage Rebate Analysis was performed as of 8/1/2024. Schedule K, Part IV, Line 2c Column C - 2016 Issuance The Arbitrage Rebate Analysis was performed as of 7/1/2023. Schedule K, Part IV, Line 2c Column D - 2018 Issuance The Arbitrage Rebate Analysis was performed as of 5/1/2023. Schedule K, Part IV, Line 6 Column C - 2016 Issuance Disposition proceeds were invested after the 30-day temporary period. Schedule K, Part IV, Line 6 Column D - 2018 Issuance A portion of the sale proceeds held for project purposes was invested beyond the end of the permitted 3-year temporary period. These amounts were invested below the yield on the Bonds until spent. Schedule K, Part I, Column (f) Line A - 2019 Issuance Refund Series 2013A, taxable Series 2013B and Series 2014A Bonds and finance health care facilities improvements. The Series 2013A Bonds were originally issued 7/30/2013, the Series 2013B Bonds were originally issued 7/30/2013, and the Series 2014A Bonds were originally issued 8/14/2014. Schedule K, Part II, Line 3 Column A - 2019 Issuance Amount is not equal to the issue price due to investment earnings during the project period. Schedule K, Part II, Line 13 Column A - 2019 Issuance As of the fiscal year ending 6/30/2024, the new money projects financed with proceeds of the Series 2019 Bonds were still in progress. A final allocation was completed as of 10/8/2024, after the end of the FYE 6/30/2024. The projects financed with proceeds of the Series 2013A and Series 2014A Bonds refunded as part of the plan of finance were placed in service in 2016. Schedule K, Part II, Line 14 Column A - 2019 Issuance Current refunding of tax-exempt Series 2013A and Series 2014A Bonds. Schedule K, Part II, Line 15 Column A - 2019 Issuance Current refunding of taxable Series 2013B Bonds. Schedule K, Part III Column A - 2019 Issuance The Bonds were issued in part to refinance projects financed or refinanced by the Series 2013A and Series 2014A Bonds. As of the fiscal year ending 6/30/2024, the new money projects financed with proceeds of the Series 2019 Bonds were still in progress. A final allocation was completed as of 10/8/2024, after the end of the FYE 6/30/2024. Schedule K, Part IV, Line 2c COLUMN A Issuer name: CITY OF WICHITA, KANSAS The calculation for computing no rebate due was performed on 07/01/2023 Schedule K, Part IV, Line 2c COLUMN B Issuer name: CITY OF WICHITA, KANSAS The calculation for computing no rebate due was performed on 08/01/2024 Schedule K, Part IV, Line 2c COLUMN C Issuer name: CITY OF WICHITA, KANSAS The calculation for computing no rebate due was performed on 07/01/2023 Schedule K, Part IV, Line 2c COLUMN D Issuer name: CITY OF WICHITA, KANSAS The calculation for computing no rebate due was performed on 05/01/2023 A CITY OF WICHITA KANSAS 486000653 967249QV8 2019-10-08 51540441 SEE PART VI false false false A 8670000 52618471 3919345 761475 18040562 31545959 1537494 true true false true A false true true true false 0.0043 0.0043 false false true A false true false false true JP MORGAN CHASE BANK NA 13.8 true true true A true Form 990, Part III, Line 4a PROGRAM SERVICE DESCRIPTION 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, Line 2 BUSINESS RELATIONSHIPS 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, Line 6 Classes of members or stockholders PRESBYTERIAN MANORS OF MID-AMERICA, INC., A NOT-FOR-PROFIT, 501(C)(3) ORGANIZATION IS THE SOLE MEMBER OF PRESBYTERIAN MANORS, INC. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body PRESBYTERIAN MANORS OF MID-AMERICA, INC., BEING THE SOLE MEMBER OF PRESBYTERIAN MANORS, INC. HAS THE RIGHT TO ELECT ALL THE BOARD OF TRUSTEES. Form 990, Part VI, Line 11b Review of form 990 by governing body 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, Line 12c Conflict of interest policy 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, Line 15a Process to establish compensation of top management official 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. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE CEO USES COMPARABILITY DATA TO DETERMINE COMPENSATION FOR THE OTHER OFFICERS, KEY EMPLOYEES, AND EXECUTIVE DIRECTORS. THIS PROCESS LAST OCCURED IN 2024. Form 990, Part VI, Line 19 Required documents available to the public PRESBYTERIAN MANORS, INC. MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST, AT MANAGEMENT'S DISCRETION. Form 990, Part XI, Line 9 Other changes in net assets or fund balances TRANSFER FROM PMMA - 3596; PRESBYTERIAN MANORS OF MID-AMERICA 2414 N WOODLAWN BLVD WICHITA KS 67220 480877587 MANAGEMENT KS 501(c)(3) Type II NA false ASHFIELD ACTIVE LIVING AND WELLNESS COMM 575 COUCH AVE KIRKWOOD MO 63122 205385139 CCRC MO 501(c)(3) 10 PMMA false SALINA PRESBYTERIAN MANOR ENDOWMENT FUND 2601 E CRAWFORD SALINA KS 67401 480937829 FUNDS MGMT KS 501(c)(3) Type I PMI true ABERDEEN RIDGE INC 2414 N WOODLAWN BLVD WICHITA KS 67220 472871995 CCRC KS 501(c)(3) 10 PMMA false false false true true false false false false false true false false true false true true true false true SALINA PRESBYTERIAN MANOR ENDOWMENT FUND C 101580 CASH