2021-01-27T17:04:59-06:00 2020-06-30 410746749 CLIFTONLARSONALLEN LLP 1 BRONZE POINTE BELLEVILLE IL 62226 990 2019-07-01 237333148 FRIENDSHIP VILLAGE OF WEST COUNTY FRIE 6365321515 15201 OLIVE BOULEVARD CHESTERFIELD MO 63017 JAMES T WALSH CEO 6365321515 2021-01-26 1 JEFF PARKER P00970069 6182331200 2021-01-26 2019 2022-09-23 18:48:47Z FRIENDSHIP VILLAGE CHESTERFIELD JAMES T WALSH 15201 OLIVE BOULEVARD CHESTERFIELD MO 63017 35448225 0 X WWW.FRIENDSHIPVILLAGESTL.COM/CHESTERFIELD X 1973 MO BE AN EXCELLENT RESOURCE IN ALL ASPECTS OF SENIOR SERVICES - SUPPORTING BODY, MIND AND SPIRIT. 5 4 295 20 0 0 113904 597607 22640800 22777450 2175162 2245949 318678 336249 25248544 25957255 6655 910 0 0 10795885 11061893 0 0 0 13438397 14496965 24240937 25559768 1007607 397487 189648844 200764223 202681322 213421802 -13032478 -12657579 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 15951587 910 15561713 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 349 RESIDENCES, 39 VILLAS, AND A LICENSED 112-BED SKILLED NURSING FACILITY (THE "HEALTH CENTER"). THE PRIMARY INTENT OF FVC, 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, FVC 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. SOCIAL ACCOUNTABILITYOUR RESIDENTS' SELFLESS ACTS OF VOLUNTEERING THEIR TIME SPEAK LOUDER THAN WORDS. THE FRIENDSHIP VILLAGE CHESTERFIELD RESIDENTS ENJOY VOLUNTEERING INSIDE OUR COMMUNITY. OUR RESIDENTS NOT ONLY VOLUNTEERED WITHIN OUR WALLS BUT TOOK IT TO THE COMMUNITY AT LARGE. RESIDENT VOLUNTEER HOURS FOR FRIENDSHIP VILLAGE CHESTERFIELD WERE NEARLY 12,208. RESIDENT VOLUNTEER HOURS IN THE COMMUNITY AT-LARGE WERE APPROXIMATELY 3,165.THE EMPLOYEES OF FRIENDSHIP VILLAGE CHESTERFIELD GO ABOVE AND BEYOND THEIR WORK LOAD. OUR EMPLOYEES VOLUNTEERED IN COMMUNITIES ACROSS THE ST. LOUIS METROPOLITAN COMMUNITY. EMPLOYEE VOLUNTEER HOURS WERE NEARLY 2,500.FRIENDSHIP VILLAGE CHESTERFIELD MADE DONATIONS TO LOCAL DESERVING CHARITIES AND COMMUNITY ORGANIZATIONS. WITH THE HELP OF OUR RESIDENTS, BOARD MEMBERS, AND EMPLOYEES THE FOLLOWING ORGANIZATIONS RECEIVED OUR SUPPORT: ANGEL TREE BENEFITING CHILDREN OF INCARCERATED PEOPLE , ALZHEIMER'S ASSOCIATION, AMERICAN HEART ASSOCIATION, AMERICAN CANCER SOCIETY, ST MARY'S HIGH SCHOOL, BUILDING FUTURES, THE KAREN HOUSE HOMELESS SHELTER FOR WOMEN & CHILDREN, JACKSON PARK SENIOR CENTER, PETER MATHEWS MEMORIAL GARDEN AND FOOD PANTRY, PREGNANCY RESOURCE CENTER, LEUKEMIA SOCIETY, MERCY, ST. LUKE'S UNITED METHODIST CHURCH, SUPPORT DOGS, INC., ST. LOUIS CHAMBER CHORALE, KOMEN RACE FOR THE CURE, VOYCE AND SPONSORSHIP OF FENTON, CRESTWOOD/SUNSET HILLS, AND AFFTON CHAMBER EVENTS TO NAME A FEW. DONATIONS MADE ON BEHALF OF FRIENDSHIP VILLAGE CHESTERFIELD TO CHARITABLE ORGANIZATIONS WAS NEARLY $57,000. THIS INCLUDES CASH PROVIDED BY THE ORGANIZATION, RESIDENTS, BOARD MEMBERS AND EMPLOYEES, ALONG WITH PRODUCT DONATED, AND A PORTION OF SALARY FOR EMPLOYEES WHO PROVIDED VOLUNTEER SERVICES.FRIENDSHIP VILLAGE CHESTERFIELD PROVIDES EDUCATIONAL PROGRAMS TO THE RESIDENTS, EMPLOYEES AND THE GENERAL PUBLIC. FRIENDSHIP VILLAGE CHESTERFIELD HOSTS MEETING SPACE AND OR PROVIDES LUNCH TO 1000 PLUS COMMUNITY PROFESSIONALS. SOME OF THESE HOSTED EVENTS INCLUDED THE FOLLOWING: FINANCIAL SEMINARS, HONOR FLIGHT, WINGS OF HOPE, INSURANCE SEMINARS, CLAYMONT ELEMENTARY SCHOOL, MARQUETTE HIGH SCHOOL (VETERANS BIOGRAPHY PROGRAM), BOOK CLUBS, WRITERS GROUPS, MEDICARE SEMINARS, WELLNESS FAIR, OASIS, AND THE ST. LOUIS COUNTY LIBRARY. TRANSPORTATION IS ALSO PROVIDED FOR OUR FRIENDSHIP VILLAGE RESIDENTS TO THE MISSOURI OSTEOPOROSIS MONTHLY MEETINGS.FRIENDSHIP VILLAGE CHESTERFIELD HAS ONE CHAPLAIN AND ONE ASSISTANT CHAPLAIN TO MEET ALL THE SPIRITUAL NEEDS OF OUR RESIDENTS AND STAFF. OUR CHAPLAINS ALSO VISIT OUR HOSPITALIZED RESIDENTS. AVERAGE VISITS ARE 75 VISITS EACH WEEK THROUGHOUT THE YEAR. 10 FUNERAL/MEMORIAL SERVICES HAVE BEEN CONDUCTED IN THE CURRENT YEAR. OUR CHAPLAINS PROVIDE ONE-ON-ONE SPIRITUAL AND PERSONAL COUNSELING TO APPROXIMATELY 14 RESIDENTS AND EMPLOYEES EACH MONTH. WE ALSO PROVIDED 70 HOURS OF OVERSIGHT FOR 2 WESTMINSTER CHRISTIAN ACADEMY STUDENTS PERFORMING COMMUNITY SERVICE. ONGOING SUPPORT GROUPS INCLUDE THE FOLLOWING: CARE FOR THE CAREGIVERS: LOCATED AT THE VILLAGE CARE CENTER, VISITORS FROM OUTSIDE THE COMMUNITY ARE WELCOMED AT THESE GROUP MEETINGS AND SOJOURNERS GRIEF RECOVERY SUPPORT GROUP: SUPPORT GROUP FOR RESIDENTS WHO HAVE LOST A LOVED ONE.FRIENDSHIP VILLAGE CHESTERFIELD CONDUCTS BIBLE STUDIES FOR RESIDENTS. 65 RESIDENTS, ON AVERAGE, ATTEND AT BOTH FRIENDSHIP VILLAGE CHESTERFIELD. IN ADDITION TO BIBLE STUDIES, THE VILLAGE OFFERS TWO WORSHIP SERVICES EACH SUNDAY. APPROXIMATELY 100 PEOPLE ATTEND WORSHIP SERVICES HOSTED IN OUR CHAPEL AND VILLAGE CARE CENTER. FRIENDSHIP VILLAGE CHESTERFIELD HAS 27 VOLUNTEERS THAT SUPPORT THE CHAPLAIN'S DEPARTMENT. THEIR GIFTS/TALENTS ARE SINGERS, INSTRUMENTALISTS, BIBLE TEACHERS, AND PREACHERS.FRIENDSHIP VILLAGE CHESTERFIELD PROVIDES BENEVOLENT CARE IF RESIDENT'S RESOURCES DIMINISH AND NEEDS INCREASE. WE THANK OUR GENEROUS DONORS FOR HELPING OUR RESIDENTS AT THIS TIME OF NEED. DONORS HELP RESTORE RESIDENT HOPE. OUR BENEVOLENT CARE NEED FOR RESIDENTS AT FRIENDSHIP VILLAGE CHESTERFIELD CONTINUES TO INCREASE. BENEVOLENCE CARE WAS NEARLY $482,485.WE ARE FORTUNATE TO STAY TRUE TO OUR MISSION BECAUSE OF THE GENEROSITY OF OTHERS TO OUR FRIENDSHIP FUND.FRIENDSHIP VILLAGE CHESTERFIELD 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 CHESTERFIELD 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 CHESTERFIELD WILL CONTINUE PROVIDING COMPREHENSIVE CARE. 4884731 0 6560835 HEALTH CENTER - THE VILLAGE'S 112-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. 310452 0 654902 ASSISTED LIVING - WE TAILOR YOUR NEEDS AT OUR ASSISTED LIVING AND MEMORY CARE PROGRAM AT FRIENDSHIP VILLAGE CHESTERFIELD. YOU'LL RECEIVE JUST THE RIGHT AMOUNT OF ASSISTANCE WITH DAILY ACTIVITIES, SO YOU CAN REMAIN AS INDEPENDENT AND ACTIVE AS YOU WANT TO BE. OUR MISSION IS TO ENHANCE YOUR INDEPENDENCE, PROTECT YOUR PRIVACY AND OPEN THE DOOR TO ENDLESS POSSIBILITIES. TO KEEP YOU WELL, WE PROVIDE EXCELLENT HEALTH SERVICES AND MANY SOCIAL EVENTS AND COMMUNITY ACTIVITIES. 21146770 1 1 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 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 295 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X TIM VOSSE 6365321515 15201 OLIVE BOULEVARD CHESTERFIELD MO 63017 JOHN FASICK BOARD CHAIR 1.00 2.00 X X 0 10000 0 FRED G SUTTON BOARD SECRETARY 2.00 4.00 X X 0 10000 0 LYDIA SEIBERT BOARD MEMBER 1.00 5.00 X 0 15000 0 MARY MUNGENAST RESIDENT BOARD MEMBER 1.00 0.00 X 0 0 0 D WADE HAMMOND MD BOARD MEMBER (TERM ENDED) 1.00 0.00 X 0 0 0 GEORGE POLAND BOARD TREASURER (TERM ENDED) 2.00 4.00 X X 0 0 0 CARMEN FRONCZAK CHIEF STRATEGY OFFICER/FVC ED 14.00 28.00 X X 0 230043 24025 MICHAEL E HAMBLEY EXECUTIVE DIRECTOR (TERM ENDED) 40.00 2.00 X X 0 200971 31524 JAMES T WALSH PRESIDENT, CEO, FVSH ED 14.00 28.00 X 0 391872 38295 TIM VOSSE CFO 14.00 28.00 X 0 282419 22372 GAYLE RANDA CHRO 14.00 28.00 X 0 184515 20303 JEFF LEWIS SR. DIRECTOR OF FINANCE 14.00 28.00 X 0 126249 26782 KEN KLUMP FVC HEALTH CENTER DIRECTOR 40.00 1.00 X 0 130716 34087 JUDITH MOORE FVC MARKETING DIRECTOR 40.00 1.00 X 0 132952 28069 JILL FREIN SR. DIRECTOR OF FACILITIES 14.00 28.00 X 0 142307 18889 LAURIE STOWE DIRECTOR OF NURSING 40.00 0.00 X 0 116935 5492 0 1973979 249838 0 0 1 0 FV MANAGEMENT LLC 12563 VILLAGE CIRCLE DRIVE ST LOUIS MO 63127 MANAGEMENT SERVICES 1225813 1 194330 403277 597607 APT SERVICE & MEALS 623000 11911532 11911532 NET MEDICAL CENTER REV 623000 6560835 6560835 AMORTIZATION OF ENDOWMENT CONTRAC 623000 3641201 3641201 ASSISTED LIVING 623000 654902 654902 340B FORFEITURES 623000 8980 8980 22777450 1529216 1529216 144830 144830 10027217 9455314 571903 571903 571903 71813 35656 36157 36157 MEAL INCOME 531120 164617 164617 GARAGE/SPACE FEE 531120 38320 38320 TRANSPORTATION 531120 19377 19377 77778 77778 300092 25957255 22777450 0 2582198 910 910 588410 588410 8159146 7724332 434814 123856 92032 31824 1529847 1383901 145946 660634 568200 92434 1225813 1225813 109916 109916 80273 80273 86997 86997 1002054 920136 81918 429355 429355 927259 794638 132621 433183 433183 1749010 1625962 123048 49762 48324 1438 13207 4995 8212 2511948 2392446 119502 3892116 3706955 185161 306067 291506 14561 DIETARY 1151632 1151632 PROFESSIONAL DUES & FEE 277882 245595 32287 MAINTENANCE 69473 69473 BAD DEBT 65937 65937 115081 59796 55285 25559768 21146770 4412998 0 1000 500 4345243 6740866 1520910 1351949 218598 212729 65738 299604 171812826 27948354 95784104 143864472 86691256 48257275 904610 117385 36828 189648844 200764223 11244056 13632179 18266920 28429029 145645771 145182159 27524575 26178435 202681322 213421802 X -13125993 -13316010 93515 658431 -13032478 -12657579 189648844 200764223 X 397487 120971 -904610 761051 X X 0 1 X 1 0 X 49984 192666 51244 113904 597607 1005405 18680407 20170119 21155081 22640800 22777450 105423857 17037 25036 71813 113886 18730391 20362785 21223362 22779740 23446870 106543148 58716 58716 0 58716 58716 106484432 637371 647609 469343 1907878 1587049 5249250 637371 647609 469343 1907878 1587049 5249250 338206 679150 721610 318097 300092 2357155 19705968 21689544 22414315 25005715 25334011 114149553 0.93290 0.93780 0.04600 0.03960 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2015 AMOUNT: $ 3,874. 2016 AMOUNT: $ 62,231. 2017 AMOUNT: $ 48,065. 2018 AMOUNT: $ 38,066. 2019 AMOUNT: $ 7,300. GARAGE/SPACE FEES - 2015 AMOUNT: $ 44,362. 2016 AMOUNT: $ 84,765. 2017 AMOUNT: $ 54,276. 2018 AMOUNT: $ 19,180. 2019 AMOUNT: $ 38,320. LAUNDRY - 2015 AMOUNT: $ 30,724. 2016 AMOUNT: $ 38,632. 2017 AMOUNT: $ 29,908. 2018 AMOUNT: $ 24,420. 2019 AMOUNT: $ 18,642. GUEST ROOM - 2015 AMOUNT: $ 22,306. 2016 AMOUNT: $ 19,269. 2017 AMOUNT: $ 22,089. 2018 AMOUNT: $ 19,309. 2019 AMOUNT: $ 15,430. BEAUTY AND BARBER - 2015 AMOUNT: $ 27,309. 2016 AMOUNT: $ 28,062. 2017 AMOUNT: $ 30,073. 2018 AMOUNT: $ 21,514. 2019 AMOUNT: $ 14,842. GIFT/CONVENIENCE STORE - 2015 AMOUNT: $ 20,216. MEAL INCOME - 2015 AMOUNT: $ 172,265. 2016 AMOUNT: $ 417,340. 2017 AMOUNT: $ 484,655. 2018 AMOUNT: $ 152,521. 2019 AMOUNT: $ 164,617. CHAPEL - 2015 AMOUNT: $ 3,580. 2016 AMOUNT: $ 4,450. 2017 AMOUNT: $ 19,507. 2018 AMOUNT: $ 15,401. 2019 AMOUNT: $ 14,470. TRANSPORTATION - 2015 AMOUNT: $ 11,328. 2016 AMOUNT: $ 22,328. 2017 AMOUNT: $ 32,075. 2018 AMOUNT: $ 21,782. 2019 AMOUNT: $ 19,377. MAINTENANCE - 2015 AMOUNT: $ 2,194. 2016 AMOUNT: $ 1,738. 2017 AMOUNT: $ 132. 2018 AMOUNT: $ 5,496. 2019 AMOUNT: $ 6,352. TELEPHONE - 2015 AMOUNT: $ 48. 2016 AMOUNT: $ 48. HOUSEKEEPING - 2016 AMOUNT: $ 287. 2017 AMOUNT: $ 830. 2018 AMOUNT: $ 408. 2019 AMOUNT: $ 742. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2073083 2073083 113538752 24362674 89176078 52594 15796 36798 7715449 3569884 4145565 48432948 48432948 143864472 ADVANCE DEPOSITS 654698 REFUNDABLE ENDOWMENTS 25393154 DUE TO RELATED PARTIES 130583 26178435 X 26026885 120971 35656 156627 25870258 86997 86997 25957255 25508427 35656 35656 25472771 86997 86997 25559768 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: GIFT STORE EXPENSES NETTED WITH REVENUES 35,656. PART XII, LINE 2D - OTHER ADJUSTMENTS: GIFT STORE EXPENSES 35,656. X 1 0 0 0 0 0 0 0 0 0 0 CARMEN FRONCZAK CHIEF STRATEGY OFFICER/FVC ED 0 209428 0 20615 0 0 0 5238 0 18787 0 254068 0 0 MICHAEL E HAMBLEY EXECUTIVE DIRECTOR (TERM ENDED) 0 175071 0 25900 0 0 0 31524 0 0 0 232495 0 0 JAMES T WALSH PRESIDENT, CEO, FVSH ED 0 309872 0 82000 0 0 0 19417 0 18878 0 430167 0 0 TIM VOSSE CFO 0 227030 0 55389 0 0 0 22372 0 0 0 304791 0 0 GAYLE RANDA CHRO 0 156140 0 28375 0 0 0 1516 0 18787 0 204818 0 0 JEFF LEWIS SR. DIRECTOR OF FINANCE 0 115134 0 11115 0 0 0 0 0 26782 0 153031 0 0 KEN KLUMP FVC HEALTH CENTER DIRECTOR 0 119609 0 11107 0 0 0 13784 0 20303 0 164803 0 0 JUDITH MOORE FVC MARKETING DIRECTOR 0 132952 0 0 0 0 0 12959 0 15110 0 161021 0 0 JILL FREIN SR. DIRECTOR OF FACILITIES 0 136067 0 6240 0 0 0 0 0 18889 0 161196 0 0 PART I, LINE 1A MICHAEL HAMBLEY - HOUSING ALLOWANCE/RESIDENCE FOR PERSONAL USE TREATED AS TAXABLE COMPENSATION 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 5 PART OF EXECUTIVE DIRECTOR BONUS IS BASED ON OPERATING RESULTS OF FRIENDSHIP VILLAGE SUNSET HILLS. PART I, LINE 6 BONUS PARTIALLY BASED ON OPERATING RESULTS. A THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF ST LOUIS MISSOURI 431170145 791524CE9 2017-11-21 53783326 SEE PART VI 0 0 0 B THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF ST LOUIS MISSOURI 431170145 791524CP4 2018-11-20 226688441 SEE PART VI 0 0 0 A 1985000 53956808 4387702 114079 965544 7838603 40650880 2020 1 1 1 1 B 228823279 10018492 2933783 2955582 197246069 15669353 2020 0 0 1 1 A 0 1 1 1 0 0.00070 0.00000 0.00070 0 0 1 B 0 1 1 1 0 0.00070 0.00000 0.00070 0 0 1 A 0 1 0 0 0 0 0 1 1 B 0 1 0 0 1 0 0 0 1 A 1 B 1 PART I, COLUMN (F), LINE B FINANCE NEW CAPITAL IMPROVEMENTS PART I, COLUMN (F), LINE A 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 (C), LINE B 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, LINE A, B (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 II, LINE 3 (GENERALLY): THE DIFFERENCE BETWEEN THE RESPECTIVE ISSUE PRICES OF THE BONDS AND THE AMOUNTS LISTED ON PART II, LINE 3 IS INVESTMENT EARNINGS. PART II, LINE 13, COLUMN C: THE PROJECT IS EXPECTED TO BE COMPLETED IN 2020. PART IV, LINE 6, COLUMN A: GROSS PROCEEDS OF THE BONDS ARE INVESTED IN A YIELD-RESTRICTED REFUNDING ESCROW FUND AT A YIELD BELOW BOND YIELD. FORM 990, PART VI, SECTION A, LINE 3 MANAGEMENT OF THE VILLAGE IS PERFORMED BY PERSONNEL EMPLOYED BY A RELATED COMPANY, FV MANAGMENT LLC. 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 CLIFTONLARSONALLEN WILL PRESENT THE PREPARED FORM 990 TO THE BOARD FINANCE COMMITTEE WHICH WILL REVIEW AND RECOMMEND APPROVAL BY THE FULL BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO REVIEW AND SIGN A CONFLICT OF INTEREST POLICY ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 FRIENDSHIP VILLAGE WEST COUNTY DOES NOT COMPENSATE ANY EMPLOYEES. A RELATED ORGANIZATION USES THE FOLLOWING PROCESS: TO DETERMINE SALARIES, EVERY TWO YEARS THE MANAGEMENT COMPANY HIRES AN INDEPENDENT COMPANY TO PREPARE A SALARY SURVEY FOR ALL POSITIONS AND COMPARE THOSE SALARIES WITH THE SALARIES THAT ARE ACTUALLY BEING PAID. THIS SURVEY COMPRISES DATA OF COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THE LAST SURVEY WAS CONDUCTED IN 2020. THIS IS THEN REVIEWED AND APPROVED BY THE EXECUTIVE 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 18 THE ORGANIZATION'S FORM 1023 AND FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 FINANCAL STATEMENTS ARE POSTED QUARTERLY ON MUNICIPAL SECURITIES RULEMAKING BOARD (EMMA DATAPORT). ANNUAL POSTING OF BUDGET AS WELL. FORM 990, PART XI, LINE 9: INTERCOMPANY EQUITY TRANSFER 761,051. FORM 990, PART XII, LINE 2C PROCESSES HAVE NOT CHANGED FROM PRIOR YEARS. PART V, LINE 1A 1099'S ARE ISSUED BY THE RELATED ORGANIZATION, FV OPERATIONS. FRIENDSHIP VILLAGE OF SOUTH COUNTY 12563 VILLAGE CIRCLE DRIVE ST LOUIS MO 63127 431155242 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 SUPPORTING ORGANIZATION MO 501(C)(3) LINE 12B, II N/A 0 0 0 1 0 1 0 0 0 0 0 0 0 1 0 1 0 1 0 0