2025-02-03T17:22:27-06:00 2024-03-31 420714325 RSM US LLP 6 S PATTERSON BLVD DAYTON OH 45402 990 2023-04-01 371223846 RESIDENTIAL ALTERNATIVES OF ILLINOIS INC RESI 3093431550 285 SOUTH FARNHAM STREET GALESBURG IL 614015323 BEN MCMAHAN PRESIDENT 3093431550 2025-01-22 1 1 KAREN O CRIM P00368385 9372980201 2025-01-22 2023 2025-03-06 01:10:19Z BEN MCMAHAN 285 SOUTH FARNHAM STREET GALESBURG IL 614015323 96815811 0 X N/A X 1987 IL RAI PROVIDES & OPERATES NURSING AND ASSISTED LIVING FACILITIES FOR THE ELDERLY. 5 5 2303 65 0 0 2732337 231666 81651786 91050779 -258866 1198512 0 0 84125257 92480957 0 0 0 0 48156064 54711466 0 0 0 42936679 41643229 91092743 96354695 -6967486 -3873738 104682392 94496637 74073369 68577473 30609023 25919164 X THE MISSION OF THE ORGANIZATION IS ARTICULATED IN ITS ARTICLES OF INCORPORATION AS FOLLOWS:THE CORPORATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE PURPOSES AS DEFINED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. IN FURTHERANCE OF THOSE CHARITABLE PURPOSES, THE CORPORATION SHALL BE EMPOWERED TO BUILD, LEASE, ACQUIRE AND OTHERWISE OWN AND OPERATE RESIDENTIAL FACILITIES, NURSING FACILITIES AND OTHER RELATED FACILITIES AND SERVICES FOR THE ELDERLY, MENTALLY RETARDED, MENTALLY ILL, DEVELOPMENTALLY DISABLED AND OTHER LIKE CONDITIONS WITHOUT REGARD TO RACE, RELIGION, COLOR, SEX, CREED OR NATIONAL ORIGIN OF SAID PERSONS. THE CORPORATION WILL NOT ENGAGE IN THE PRACTICE OF MEDICINE NOR RENDER ANY LICENSED PROFESSIONAL SERVICES. 0 0 91004030 0 91050779 ALL PROGRAM SERVICES RELATE TO PROVIDING AND OPERATING SKILLED NURSING FACILITIES, HEALTH CARE, ASSISTED AND SEMI-INDEPENDENT LIVING FACILITIES, AND OTHER RELATED SERVICES TO THE ELDERLY. THE ORGANIZATION OPERATES 22 FACILITIES WITH A COMBINED TOTAL OF 1,572 BEDS WITHIN THESE FACILITIES. 91004030 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 1 31 0 1 2303 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 1 0 0 0 1 0 1 1 0 0 1 1 1 1 0 0 0 0 0 IL X BRIAN BURGER RFMS INC 3093431550 285 SOUTH FARNHAM STREET GALESBURG IL 614015323 X BEN MCMAHAN PRESIDENT/DIRECTOR 1.00 1.00 X X 4500 0 0 JEFFREY SHAW SECRETARY/DIRECTOR 1.00 1.00 X X 4500 4500 0 MARILYN HOLT DIRECTOR 1.00 1.00 X 3000 0 0 WILLIAM KEMPINERS DIRECTOR 1.00 1.00 X 3000 0 0 WAYNE STONE DIRECTOR 1.00 1.00 X 3000 0 0 RON WILSON RFMS INC CFO UNTIL 3/31/24 40.00 0.00 X 0 0 0 BRIAN BURGER RFMS INC CFO AS OF 3/31/24 40.00 0.00 X 0 0 0 MARIA LASSWELL NURSE 40.00 X 152435 0 5000 ANDRES BARDELAS ADMINISTRATOR 40.00 X 130616 0 6636 JENNIFER DIAZ ADMINISTRATOR 40.00 X 126233 0 3549 DARCI DREHER ADMINISTRATOR 40.00 X 115409 0 11076 LORRIE LIESKE ADMINISTRATOR 40.00 X 109945 0 4708 652638 4500 30969 14 0 1 0 AEGIS THERAPIES PO BOX 8103 FORT SMITH AR 72902 THERAPY SERVICES 2589323 GRAPETREE MEDICAL STAFFING LLC PO BOX 5340 SIOUX FALLS SD 57117 TEMP SERVICE 2280908 NURSE RIGHT STAFFING AGENCY 129 PHELPS AVE BLD 8 STE 835 ROCKFORD IL 61108 TEMP SERVICE 1716739 RFMS INC 285 S FARNHAM GALESBURG IL 61401 ADMINISTRATIVE SERVICES 1643700 CONSONUS REHAB PO BOX 4800 PORTLAND OR 97208 THERAPY SERVICES 1608183 9 182669 48997 231666 MEDICARE & MEDICAID 623000 48484311 48484311 PRIVATE PAY RESIDENT SERVICES 623000 42477572 42477572 OTHER RESIDENT FEES 623000 117220 117220 MAINTENANCE FEES 623000 -28324 -28324 91050779 228560 228560 5293317 11489 4334854 0 958463 11489 969952 969952 92480957 91050779 0 1198512 22500 22500 49041021 47857887 1183134 162688 158763 3925 2068488 2018585 49903 3416769 3334338 82431 2683297 1767625 915672 164771 164771 321049 321049 27281 27281 155989 155989 5677703 5677703 673180 605862 67318 417055 330552 86503 335873 268698 67175 12432404 12067404 365000 180404 178760 1644 35595 23554 12041 1877 1821 56 3263552 3100374 163178 629455 375332 254123 SUPPLIES & SMALL EQUIPM 8508636 8485250 23386 MEDICAID ASSESSMENT TAX 3585875 3585875 UNCOLLECTIBLE CHARGES 975340 975340 EQUIPMENT RENTAL & MAIN 925704 924293 1411 648189 85365 562824 96354695 91004030 5350665 0 1105955 144078 2097322 3252049 6872192 7939725 288274 376716 78373977 24794604 55446509 53579373 6996458 2889221 10000 10000 31865682 26305475 104682392 94496637 7743437 8853027 1482000 983000 64847932 58741446 74073369 68577473 X 30609023 25919164 30609023 25919164 104682392 94496637 -3873738 -816121 0 X X 0 1 X 1 0 X 18031 5852836 2615278 2732337 231666 11450148 79529170 65996647 70982512 81651786 91050779 389210894 79547201 71849483 73597790 84384123 91282445 400661042 0 0 0 400661042 228230 195759 176587 236163 228560 1065299 228230 195759 176587 236163 228560 1065299 79775431 72045242 73774377 84620286 91511005 401726341 0.99730 0.99710 0.00270 0.00290 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 27281 27281 0 96171425 96198706 0 1000000 0 250000 0 0 0 1000000 1000000 1000000 1000000 4000000 6000000 20659 20381 25606 27281 93927 250000 250000 250000 250000 1000000 1500000 883340 883340 54682495 11932645 42749850 8241894 5798117 2443777 9098285 5200130 3898155 5467963 1863712 3604251 53579373 RIGHT-OF-USE ASSETS, OPERATING LEASES 23768817 INSURANCE RECEIVABLE 2536658 26305475 RESIDENT SECURITY DEPOSITS 884470 AMOUNTS REFUNDABLE TO RESIDENTS 1028000 DUE TO RESIDENTS, TRUST ACCTS 254178 MORTGAGE NOTE PAYABLE TO FRANCES HOUSE, INC. 29537444 INTEREST PAYABLE TO FRANCES HOUSE, INC. 300044 RENT PAYABLE TO PERU BECKER, LTD., NFP 532374 DUE TO THIRD PARTY 31000 INSURANCE LIABILITY 2770619 OPERATING LEASE LIABILITY 23403317 58741446 X PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTIONS 501(C)(3) OR 501(C)(2) OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA (U.S. GAAP). WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2020. 0 0 0 0 0 0 0 0 0 MARIA LASSWELL NURSE 152435 0 0 0 0 0 0 0 5000 0 157435 0 0 0 LTC SUPPORT SERVICES (LTC) A SINGLE DIRECTOR COMMON TO BOTH RAI & LTC IS J. SHAW 1074732 SUPPORT SERVICES ARE PROVIDED BY LTC SUPPORT SERVICES, LLC, AS DESCRIBED IN SCHEDULE O RELATIVE TO PART VI, SECTION A, LINE 3. JEFFREY SHAW, WHO IS A DIRECTOR OF RESIDENTIAL ALTERNATIVES OF ILLINOIS, INC. AND LTC SUPPORT SERVICES, LLC, RECEIVED DIRECTOR'S FEES OF $0 FROM LTC SUPPORT SERVICES, LLC, FOR THE FISCAL YEAR ENDING MARCH 31, 2024. 0 FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION RECEIVES SUPPORT SERVICES FROM LTC SUPPORT SERVICES, LLC, AN UNRELATED COMPANY. THESE SERVICES INCLUDE OVERSIGHT, TRAINING, REGULATORY COMPLIANCE, QUALITY ASSURANCE PROGRAMS, HUMAN RESOURCE SUPPORT, MARKETING AND MAINTENANCE. RESIDENTIAL ALTERNATIVES OF ILLINOIS, INC., OWNS 14.2% OF LTC SUPPORT SERVICES, LLC., AND FRANCES HOUSE, INC., (PARENT ORGANIZATION OF RESIDENTIAL ALTERNATIVES OF ILLINOIS, INC.) OWNS 14.2% OF LTC SUPPORT SERVICES, LLC. THE REMAINING 71.6% OF LTC SUPPORT SERVICES, LLC, IS OWNED BY UNRELATED EXEMPT ORGANIZATIONS. THE ORGANIZATION ALSO HAS A NEGOTIATED ARMS LENGTH ADMINISTRATIVE SERVICES CONTRACT WITH RFMS, INC., AN UNRELATED COMPANY, TO OBTAIN SERVICES SUCH AS CASH MANAGEMENT, ACCOUNTING AND FINANCIAL REPORTING, PAYROLL AND EMPLOYEE BENEFITS, INFORMATION TECHNOLOGY, REGULATORY MATTERS, AND OTHER GENERAL BUSINESS AND FINANCIAL MANAGEMENT SERVICES AS REQUIRED. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION IS A SUBSIDIARY OF FRANCES HOUSE, INC. FRANCES HOUSE, INC., IS THE MEMBER OF THE ORGANIZATION. FRANCES HOUSE, INC., ELECTS THE GOVERNING BODY ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 11B EACH MEMBER OF THE BOARD OF DIRECTORS RECEIVES A COPY OF FORM 990 FOR THEIR REVIEW AND COMMENT PRIOR TO ITS FILING. THE BOARD ALSO REVIEWS IN DETAIL EACH FORM 990 FILED BY THE ORGANIZATION AT ITS REGULARLY SCHEDULED BOARD MEETINGS. ON AN ANNUAL BASIS, EACH BOARD MEMBER ATTENDS A TRAINING SESSION THAT PROVIDES UPDATES ON CURRENT EXEMPT ORGANIZATION TAX COMPLIANCE MATTERS. FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO ATTEST TO THEIR COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. THE BOARD OF DIRECTORS REVIEWS ALL COMPLETED CONFLICT OF INTEREST STATEMENTS TO DETERMINE IF ANY CONFLICTS EXIST WHICH WOULD REQUIRE RESTRICTION ON PARTICIPATION IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN ANY TRANSACTIONS INVOLVING THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S FORM 990 IS AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF TIME AS SET FORTH IN THE INTERNAL REVENUE CODE SECTION 6104(D). FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART VII, SECTION A, COLUMN F: RON WILSON IS EMPLOYED BY RFMS, INC., AN UNRELATED ORGANIZATION WHICH HAS AN ADMINISTRATIVE SERVICES CONTRACT WITH RESIDENTIAL ALTERNATIVES OF ILLINOIS, INC. THE TYPE OF SERVICES PROVIDED BY RFMS, INC., ARE DETAILED IN THE SCHEDULE O EXPLANATION ABOVE RELATIVE TO FORM 990, PART VI, SECTION A, LINE 3. RON WILSON IS THE CHIEF FINANCIAL OFFICER OF RFMS, INC. HIS COMPENSATION REPORTED ON HIS RFMS, INC. FORM W-2, BOX 5 FOR CALENDAR YEAR 2023 IS $200,186. THIS COMPENSATION AMOUNT HAS NOT BEEN PRORATED BASED ON TIME SPENT FOR EACH OF THE FIFTEEN ORGANIZATIONS TO WHOM SERVICES ARE PROVIDED BY RFMS, INC. FORM 990, PART VII, SECTION A, COLUMN B: APPROXIMATELY ONE HALF OF THE AVERAGE HOURS PER WEEK ESTIMATED FOR EACH DIRECTOR IS DEVOTED TO RELATED ORGANIZATIONS LISTED ON SCHEDULE R. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT OF THE AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART XII, LINE 2B: THE FINANCIAL STATEMENTS OF RESIDENTIAL ALTERNATIVES OF ILLINOIS, INC., WERE AUDITED AS PART OF THE CONSOLIDATED FINANCIAL REPORT ISSUED FOR FRANCES HOUSE, INC., AND SUBSIDIARIES. CORALVILLE MANOR LLC 2332 LIBERTY DRIVE CORALVILLE IA 52241 300233914 OPERATES WINDMILL MANOR, A SKILLED NURSING FACILITY IA 10299536 1288580 N/A FRANCES HOUSE INC 285 S FARNHAM STREET GALESBURG IL 61401 371087901 OPERATION OF LONG-TERM CARE FACILITIES FOR THE DEVELOPMENTALLY DISABLED. IL 501(C)(3) LINE 10 N/A 0 PINNACLE OPPORTUNITIES INC 285 S FARNHAM STREET GALESBURG IL 61401 364143605 OPERATION OF LONG-TERM CARE FACILITIES FOR THE DEVELOPMENTALLY DISABLED. IL 501(C)(3) LINE 10 FRANCES HOUSE INC 0 PIONEER CONCEPTS INC 285 S FARNHAM STREET GALESBURG IL 61401 364143602 OPERATION OF LONG-TERM CARE FACILITIES FOR THE DEVELOPMENTALLY DISABLED. IL 501(C)(3) LINE 10 FRANCES HOUSE INC 0 PEORIA MANOR COURT LTD NFP 285 S FARNHAM STREET GALESBURG IL 61401 262341694 ACQUIRING & HOLDING TITLE TO PROPERTY; REMITTING ALL INCOME TO 501(C)(3) IL 501(C)(2) FRANCES HOUSE INC 0 PERU BECKER LTD NFP 285 S FARNHAM STREET GALESBURG IL 61401 262341728 ACQUIRING & HOLDING TITLE TO PROPERTY; REMITTING ALL INCOME TO 501(C)(3) IL 501(C)(2) FRANCES HOUSE INC 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 PERU BECKER LTD NFP K 1394040 CASH TRANSACTION BASED ON FMV PEORIA MANOR COURT LTD NFP K 819600 CASH TRANSACTION BASED ON FMV SCHEDULE R, PART II: RESIDENTIAL ALTERNATIVES OF ILLINOIS, INC., IS A SUBSIDIARY OF FRANCES HOUSE, INC. PIONEER CONCEPTS, INC., AND PINNACLE OPPORTUNITIES, INC., ARE SUBSIDIARIES OF FRANCES HOUSE, INC. THE 501(C)(2) ORGANIZATIONS LISTED IN THIS SECTION ARE SUBSIDIARIES OF FRANCES HOUSE, INC.