2021-05-14T09:35:41-05:00 2020-06-30 BKD LLP 1551 N WATERFRONT PKWY STE 300 WICHITA KS 672066601 990 2019-07-01 237154996 PRESBYTERIAN MANORS INC % BRUCE H SHOGREN PRES 3166851100 2414 N WOODLAWN BLVD WICHITA KS 67220 MELANIE OWENS CFO 3166851100 2021-05-17 true SHAWNELL LINOT P01663908 3162652811 2019 2022-09-23 18:48:47Z X BRUCE H SHOGREN PO BOX 20440 WICHITA KS 672081440 110457803 false X WWW.PRESBYTERIANMANORS.ORG X 1989 KS TO PROVIDE QUALITY ACTIVE SENIOR LIVING AND HEALTH CARE WITHIN A CHRISTIAN-BASED COMMUNITY. 8 8 2751 919 35601 1962734 1615444 111077520 106494050 1999145 1912386 379325 398899 115418724 110420779 1575000 0 0 0 55490687 53804283 0 0 0 62911037 62692455 119976724 116496738 -4558000 -6075959 168018883 183420716 190576227 213258961 -22557344 -29838245 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 96517481 0 106494050 OPERATION OF SENIOR LIVING AND CARE COMMUNITIES 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. 96517481 true true false true false 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 false false false true 265 0 true 2751 true true true 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 X BRUCE H SHOGREN 3166851100 PO BOX 20440 WICHITA KS 672081440 X BRUCE H SHOGREN PRESIDENT/CEO 30.0 10.0 X 0 343982 33380 WILLIAM H TAYLOR CHIEF OPERATING OFFICER 30.0 10.0 X 0 213437 21668 MELANIE OWENS CFO/TREASURER 30.0 10.0 X 0 208846 16993 JOAN MILLER ASST. TREASURER/CONTROLLER 30.0 10.0 X 0 129715 14532 SHERRY K HIND CORPORATE SECRETARY 30.0 10.0 X 0 120789 13848 DEBRA AKINS HEALTH SVCS REGISTERED NURSE 40.0 0.0 X 107342 0 0 NANCY RIDDLE HEALTH SVCS REGISTERED NURSE 40.0 0.0 X 107026 0 0 AARON MORRISON VICE CHAIR 1.0 2.0 X X 0 0 0 ELEANOR NELSON TRUSTEE 1.0 2.0 X 0 0 0 ELIZABETH B MCKELL TRUSTEE 1.0 2.0 X 0 0 0 GARY D BRENNECKE TRUSTEE 1.0 2.0 X 0 0 0 JAMES COOK CHAIR 1.0 2.0 X X 0 0 0 DAN F HARRIS TRUSTEE 1.0 2.0 X 0 0 0 JOHN GOODWIN TRUSTEE 1.0 2.0 X 0 0 0 ROBERT S BONNEY TRUSTEE 1.0 2.0 X 0 0 0 214368 1016769 100421 2 false true false AEGIS THERAPIES 5220 TENNYSON PARKWAY SUITE 400 PLANO TX 75024 THERAPY SERVICES 6626081 SUTHERLAND BUILDERS 6053 S SENECA WICHITA KS 67217 PP&E AND LABOR 1545788 SURFACE PROTECTION SERVICES 2012 W 6TH EL DORADO KS 67042 REPAIRS AND MAINT. 947609 MORRISON MANAGEMENT SPECIALISTS 400 NORTHRIDGE RD SUITE 600 ATLANTA GA 30350 DINING MGT SERVICES 624492 CASCADE HEALTH 1045 SWIFT AVE KANSAS CITY KS 64116 TEMPORARY LABOR 599842 27 50794 22489 32000 1510161 1615444 NET RESIDENT SERVICE REVENUE 623000 106494050 106494050 106494050 1928903 1928903 0 38023 38023 145920 145920 0 145920 145920 5259 21776 -16517 -16517 -16517 23351 50794 15248 8103 8103 0 0 0 0 0 0 PRESCHOOL 812900 35897 34400 1497 WELLNESS CENTER 900099 1201 1201 All Other Misc Revenue 900099 169755 169755 169755 169755 206853 110420779 106494050 35601 2275684 0 0 0 0 0 0 46866119 43453220 3412899 30827 28197 2630 3483049 3228189 254860 3424288 3177650 246638 9686562 9686562 103935 103935 221068 221068 8404 8404 0 138351 138351 2950349 2679262 271087 730829 730829 9876390 7923863 1952527 1276499 93776 1182723 0 4400650 4263539 137111 127091 77290 49801 0 217934 41749 176185 7731053 7536182 194871 0 9838644 9438268 400376 656420 171372 485048 ANCILLARY COSTS 7671874 7671874 FOOD 6317750 5994398 323352 BAD DEBT EXPENSE 278320 278320 IMPAIRMENT OF LONG-LIVED ASSET 460332 460332 116496738 96517481 19979257 0 3260987 6758206 78750 88241 353452 57210 6692271 4233896 0 0 0 0 0 0 0 113250 1807778 1992040 279235365 183366848 98586551 95868517 28301614 28591267 1130615 948619 0 0 0 0 27806865 44769470 168018883 183420716 8438769 8832736 0 0 55112959 60082162 124756978 142676291 0 0 0 0 807902 15243 0 0 1459619 1652529 190576227 213258961 X -45066233 -51665784 22508889 21827539 -22557344 -29838245 168018883 183420716 X -6075959 -776260 -428682 X false true X true false X 1214497 570306 2278333 1832743 1592955 7488834 110750584 108545635 110874920 111077520 106494050 547742709 0 0 0 111965081 109115941 113153253 112910263 108087005 555231543 116213 15221 16661 102844 85786 336725 0 116213 15221 16661 102844 85786 336725 554894818 1188068 1372890 2810193 2278823 2135335 9785309 0 1188068 1372890 2810193 2278823 2135335 9785309 0 207381 174722 240646 146548 206853 976150 113360530 110663553 116204092 115335634 110429193 565993002 0.98039 0.97669 0.01729 0.02072 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false true 8404 false false false 8404 false false SCHEDULE C, PART II-B, LINE 1F 10% OF LEADINGAGE KANSAS DUES, 5% OF LEADINGAGE MISSOURI DUES, 2.1% OF NATIONAL HOSPICE AND PALLIATIVE CARE ORGANIZATION, AND 100% OF PAYMENTS TO KANSAS ADVOCATES FOR BETTER CARE DUES ARE DEDICATED TO LOBBYING. 8915345 124996 -87603 36271 307673 8608794 8123845 52246 1018546 15440 263852 8915345 7978769 790 648387 19917 484184 8123845 6864225 433 1407134 10951 282072 7978769 6600284 619 565365 8677 293366 6864225 0.62000 0.38000 true false 4324435 4324435 214968762 138551338 76417424 41858243 34460945 7397298 18083925 10354565 7729360 95868517 ASSETS HELD IN TRUST 8601034 FORWARD DELIVERY AGREEMENTS 919136 FUNDS HELD BY FISCAL AGENT 33360961 DUE FROM PMMA 1852246 OTHER ACCOUNTS RECEIVABLE 36093 44769470 0 RESIDENT DEPOSITS 140241 LIABILITY FOR ANNUITIES 449441 WORKERS COMP RESERVE 1062847 1652529 SCHEDULE D, PART V, LINE 4 THE INCOME FROM THE ENDOWMENT FUNDS IS USED FOR THE RESTRICTED PURPOSE (IF APPLICABLE) SPECIFIED BY THE DONOR AT THE TIME OF THE GIFT. THE INCOME IS PRIMARILY USED TO PROVIDE CHARITY CARE FOR SYSTEM RESIDENTS, PROVIDE SCHOLARSHIPS FOR SYSTEM EMPLOYEES AND FUND OPERATIONS. 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. GOLF TOURNAMENT 11335 10975 360 610 MEALS/OTHER 62810 39819 22991 9754 4884 0 74145 50794 23351 9754 5494 15248 8103 X X X X X X false false false false false false false false false BRUCE H SHOGREN PRESIDENT/CEO 0 322105 0 0 0 21877 0 13500 0 19880 0 377362 0 0 WILLIAM H TAYLOR CHIEF OPERATING OFFICER 0 207089 0 0 0 6348 0 7500 0 14168 0 235105 0 0 MELANIE OWENS CFO/TREASURER 0 198025 0 0 0 10821 0 7500 0 9493 0 225839 0 0 FORM 990, PART VII, SCHEDULE J, PART I, LINE 3 & PART II 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 ALSO PROVIDED BY PMMA. THE CEO OF PMMA 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 4631334 3326379 0 1427159 0 0 39440278 30746916 0 2016 true true true true B 10405000 5505000 27535222 805697 2253871 0 0 0 0 23699276 391125 0 2016 false false true true C 0 890000 3656798 0 0 0 0 0 0 3656798 0 0 2018 false false true true D 1740000 0 28630789 1796292 60412 0 448580 0 0 3612334 20087946 2645129 true false false true A false true true true false 0.00000 0.00000 0.00000 false true 0.04340 true true B false true true true false 0.00000 0.00000 0.00000 false false false true C false true true true false 0.00000 0.00000 0.00000 false false false true D false 0 false false false true A false true false false 0 true JP MORGAN CHASE BANK 13.8 true true true B false true false false 0 false 0 false true C false true false false 0 false 0 true true D false true false false 0 false 0 false true A true B true C true D true SCHEDULE K, PART I, LINE C A PORTION OF THE SERIES 2013 BONDS, IN A PRINCIPAL AMOUNT OF $3,600,000 WAS DEEMED REISSUED ON JUNE 30, 2016 FOR THE PURPOSES OF CODE 141, 145, 147, 149, AND 150 PURSUANT TO A REMEDIAL ACTION TAKEN UNDER REGULATIONS 1.141-12(E). SCHEDULE K, PART I, COLUMN (F), LINE A REFUND 2004III AND 2007III BONDS AND FINANCE HEALTH CARE FACILITIES IMPROVEMENTS. THE 2004III BONDS WERE ORIGINALLY ISSUED ON 5/26/2004 AND THE 2007III BONDS WERE ORIGINALLY ISSUED ON 6/22/2007. SCHEDULE K, PART I, COLUMN (F), LINE B & C FINANCE HEALTH CARE FACILITIES IMPROVEMENTS. SCHEDULE K, PART I, COLUMN (F), LINE D REFUND 2005AB BONDS AND FINANCE HEALTH CARE FACILITIES IMPROVEMENTS. THE 2005AB BONDS WERE ORIGINALLY ISSUED ON 4/14/2005. SCHEDULE K, PART II, COLUMN A,B,C,D, LINE 3 AMOUNT IS NOT EQUAL TO THE ISSUE PRICE DUE TO INVESTMENT EARNINGS DURING THE PROJECT PERIOD. SCHEDULE K, PART II, COLUMN C, LINE 14 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 THE BONDS WERE ISSUED IN PART TO REFINANCE PROJECTS ORIGINALLY FINANCED PRIOR TO JANUARY 1, 2003. THE PROJECT FINANCED BY THE NEW MONEY PORTION OF THE 2018 BONDS HAS NOT BEEN COMPLETED AS OF THE FISCAL YEAR END 6/30/2020. SCHEDULE K, PART IV, COLUMN A, LINE 2C THE ARBITRAGE REBATE ANALLYSIS WAS PERFORMED AS OF 7/1/2018. SCHEDULE K, PART IV, COLUMN B, LINE 2C THE ARBITRAGE REBATE ANALYSIS WAS PERFORMED AS OF 8/1/2019. SCHEDULE K, PART IV, COLUMN C, LINE 2C THE ARBITRAGE REBATE ANALYSIS WAS PERFORMED AS OF 7/1/2018. SCHEUDLE K, PART IV, COLUMN A & C, LINE 6 DISPOSITION PROCEEDS ARE INVESTED AFTER THE 30-DAY TEMPORARY PERIOD. A CITY OF WICHITA KANSAS 486000653 967249QV8 2019-10-08 51540441 SEE PART VI false false false A 1000000 0 51715899 3391277 0 0 761475 0 0 0 31545959 18675484 true true false true A false true true true false 0.00430 0.00000 0.00430 false false false true A false true false false 0 true JPMORGAN CHASE BANK 13.8 true false true A true SCHEDULE K, PART I, COLUMN (F), LINE A REFUND 2013A, TAXABLE 2013B AND 2014A BONDS AND FINANCE HEALTH CARE FACILITIES IMPROVEMENTS. THE 2013A BONDS WERE ORIGINALLY ISSUED ON 7/30/2013, THE 2013B BONDS WERE ORIGINALLY ISSUED ON 7/30/2013, AND THE 2014A BONDS WERE ORIGINALLY ISSUED ON 8/14/2014. SCHEDULE K, PART II, COLUMN A, LINE 3 AMOUNT IS NOT EQUAL TO THE ISSUE PRICE DUE TO INVESTMENT EARNINGS DURING THE PROJECT PERIOD. SCHEDULE K, PART II, COLUMN A, LINE 13 SERIES 2019 BOND PROJECTS ARE STILL IN PROGRESS. PROJECTS FINANCED BY THE SERIES 2013A AND 2014A REFUNDED BONDS WERE PLACED IN SERVICE IN 2016. SCHEDULE K, PART II, COLUMN A, LINE 14 CURRENT REFUNDING OF TAX-EXEMPT SERIES 2013A AND SERIES 2014A BONDS. SCHEDULE K, PART II, COLUMN A, LINE 15 CURRENT REFUNDING OF TAXABLE SERIES 2013B BONDS. SCHEDULE K, PART III, COLUMN A THE BONDS WERE ISSUED IN PART TO REFINANCE PROJECTS FINANCED OR REFINANCED BY THE SERIES 2013A BONDS AND SERIES 2014A BONDS. THE PROJECT FINANCED BY THE NEW MONEY PORTION OF THE SERIES 2019 BONDS HAS NOT BEEN COMPLETED AS OF THE FISCAL YEAR END 6/30/2020. SCHEDULE K, PART IV, COLUMN A, LINE 5A GROSS PROCEEDS INVESTED IN A GIC RELATE TO TRANSFERRED PROCEEDS OF THE BONDS FROM THE 2013A BONDS. 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., A NOT-FOR-PROFIT, 501(C)(3) ORGANIZATION IS THE SOLE MEMBER OF PRESBYTERIAN MANORS, INC. FORM 990, PART VI, SECTION A, LINE 7A 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, 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 AND THE TRUSTEES 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 CEO WHO DETERMINE IF A CONFLICT EXISTS. IF IT IS DETERMINED THAT A CONFLICT EXISTS, THE INDIVIDUAL IN CONFLICT IS PROHIBITED FROM VOTING OR BEING INVOLVED IN THE CONFLICT. OFFICERS DO NOT RECEIVE THE CONFLICT OF INTEREST POLICY PRESENTATION FROM THE ATTORNEY. HOWEVER, THEY ARE EMPOYEES AND ARE THUS REQUIRED TO SIGN THAT THEY RECEIVED, READ AND UNDERSTOOD THE EMPLOYEE HANDBOOK WHICH STATES THAT THEY MUST DISCLOSE ANY CONFLICT OF INTEREST. IF A POTENTIAL CONFLICT IS DISCLOSED, THEN THE SAME POLICIES ARE FOLLOWED TO DETERMINE IF AN ACTUAL CONFLICT EXISTS AND THE RESTRICTIONS THAT ARE PLACED ON THE INDIVIDUAL IN 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 PRESBYTERIAN MANORS, INC. MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 TRANSFER FROM PMMA 6,242 TRANSFER TO SEF (434,924) ---------- (428,682) PRESBYTERIAN MANORS OF MID-AMERICA 2414 N WOODLAWN BLVD WICHITA KS 67220 480877587 MANAGEMENT KS 501(C)(3) 12B 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 FUND MGT KS 501(C)(3) 12A PMI true ABERDEEN RIDGE 2414 N WOODLAWN BLVD WICHITA KS 67220 472871995 CCRC KS 501(C)(3) 10 PMMA false false false true false false false false false false true false false true false true true true false false SALINA ENDOWMENT FUND R 434924 FMV