2025-08-10T16:03:22-05:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2024-01-01 481199065 VILLAGE SHALOM INC VILL 9133172600 5500 WEST 123RD STREET OVERLAND PARK KS 66209 SIMON ABRAHAMS CEO 9133172600 2025-08-07 1 1 KERRI N BOGDA CPA P00760402 7177404863 2025-08-07 2024 2025-03-06 01:10:19Z SIMON ABRAHMS 5500 WEST 123RD STREET OVERLAND PARK KS 66209 28139821 0 X WWW.VILLAGESHALOM.ORG X 1996 KS HIGH QUALITY RESIDENT CARE TO SENIORS TO SUPPORT THEIR HIGHEST LEVEL OF INDEPENDENCE. 21 21 419 33 0 0 1542887 2148256 23013660 25493705 334473 314227 411699 131003 25302719 28087191 137932 161133 0 0 11132431 12609735 0 0 406087 20780879 18871631 32051242 31642499 -6748523 -3555308 84238939 82366981 96938604 98365969 -12699665 -15998988 X OUR MISSION IS TO NURTURE THE PHYSICAL, EMOTIONAL, SOCIAL AND SPIRITUAL WELL-BEING OF EVERY INDIVIDUAL WHOM WE ARE PRIVILEGED TO SERVE, INSPIRED BY OUR HERITAGE AS A JEWISH-SPONSORED CONTINUING-CARE RETIREMENT COMMUNITY. 0 0 26682733 161133 25493705 ACROSS THE SPECTRUM OF OUR PROGRAMS AND SERVICES, VILLAGE SHALOM IS COMMITTED TO A PHILOSOPHY OF PROVIDING CARE THAT SUPPORTS THE HIGHEST LEVEL OF INDEPENDENCE FOR AN INDIVIDUAL. MOREOVER, WE ARE COMMITTED TO PROVIDING SENIORS WITH THE HIGHEST QUALITY CARE REGARDLESS OF THEIR LEVEL OF NEED, FROM BASIC RETIREMENT LIVING TO FULL NURSING CARE, AND REGARDLESS OF THEIR ABILITY TO PAY. FOR OVER 100 YEARS, VILLAGE SHALOM HAS PROVIDED EXCEPTIONAL LONG-TERM CARE FOR SENIORS IN THE GREATER KANSAS CITY AREA. WE ARE PLEASED TO BE ABLE TO OFFER TAILORED PROGRAMS AND SERVICES TO SENIORS IN AN AWARD-WINNING INNOVATIVE ENVIRONMENT THAT PROVIDES MAXIMUM INDEPENDENCE TO OUR RESIDENTS. VILLAGE SHALOM IS, AND REMAINS, A LEADER WITHIN THE SENIOR LIVING CARE INDUSTRY. VILLAGE SHALOM COMMITS TIME AND RESOURCES AND RETAINS OUTSTANDING PROFESSIONALS DEVOTED TO DEVELOPING NEW AND INNOVATIVE SERVICES THAT ENRICH THE LIVES OF SENIORS REGARDLESS OF ECONOMIC RESOURCES. NEARLY FORTY PERCENT OF THE RESIDENTS AT VILLAGE SHALOM ARE RECIPIENTS OF MORE THAN $1.8 MILLION IN FINANCIAL ASSISTANCE. OUR FINANCIAL ASSISTANCE PROGRAM ACCOMPLISHES OUR MISSION BY ENSURING ALL RESIDENTS, EVEN THOSE WHO HAVE EXHAUSTED THEIR FINANCIAL RESOURCES, OR HAVE COME TO US WITH NO RESOURCES, ARE PROVIDED 24/7 NURSING CARE, THERAPIES, PRESCRIPTION MANAGEMENT, ENGAGING PROGRAMMING, INDIVIDUALIZED AND GROUP WELLNESS OPPORTUNITIES, CUSTOMIZED MEALS PER DIETARY RESTRICTIONS, AND A SAFE AND SECURE PLACE TO CALL HOME. THEIR DIGNITY, PRIVACY, AND LONG-TERM CARE ARE OUR PRIMARY CONCERN. NO RESIDENT HAS EVER BEEN ASKED TO LEAVE DUE TO THE INABILITY TO PAY FOR THE COST OF THEIR CARE. THIS IS UNIQUE IN SENIOR LIVING AND A POINT OF PRIDE FOR VILLAGE SHALOM.THE ORGANIZATION PROVIDES SERVICES TO RESIDENTS WHO MEET CERTAIN CRITERIA UNDER ITS BENEVOLENT CARE POLICY AT AMOUNTS LESS THAN ITS ESTABLISHED RATES. BECAUSE THE ORGANIZATION DOES NOT PURSUE COLLECTION OF AMOUNTS DETERMINED TO QUALIFY AS BENEVOLENT CARE, THE AMOUNTS ARE NOT REPORTED AS REVENUE. 26682733 1 1 0 1 0 0 0 0 1 1 1 0 0 0 1 0 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 0 0 0 0 0 1 84 0 419 1 0 0 0 0 0 0 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 KS X MARK CAMPELL CFO 9132668403 5500 WEST 123RD STREET OVERLAND PARK KS 66209 BOB GERSHON CHAIR 1.00 0.00 X X 0 0 0 NEAL SCHWARTZ VICE CHAIR 1.00 0.00 X X 0 0 0 STEVE RUBEN DIRECTOR 1.00 0.00 X X 0 0 0 RACHEL KRANTZ SECRETARY 1.00 0.00 X X 0 0 0 ASHLEY ALPERT DIRECTOR 1.00 0.00 X 0 0 0 ROBERT BARAN DIRECTOR 1.00 0.00 X 0 0 0 ALLISON BEREY DIRECTOR 1.00 0.00 X 0 0 0 IRENE BETTINGER DIRECTOR 1.00 0.00 X 0 0 0 STEVE GEDULDIG DIRECTOR 1.00 0.00 X 0 0 0 SHIRLEY HELZBERG DIRECTOR 1.00 0.00 X 0 0 0 HOWARD JACOBSON DIRECTOR 1.00 0.00 X 0 0 0 JAMES KLEIN DIRECTOR 1.00 0.00 X 0 0 0 JEREMY KRASHIN DIRECTOR 1.00 0.00 X 0 0 0 FRANK LIPSMAN DIRECTOR 1.00 0.00 X 0 0 0 AMANDA PALAN DIRECTOR (UNTIL 6/30/2024) 1.00 0.00 X 0 0 0 ROSANNE ROSEN DIRECTOR 1.00 0.00 X 0 0 0 ANDREW SCHLACHTER DIRECTOR 1.00 0.00 X 0 0 0 KEN SIGMAN DIRECTOR 1.00 0.00 X 0 0 0 DAVID SPIZMAN DIRECTOR 1.00 0.00 X 0 0 0 STEWART STEIN DIRECTOR 1.00 0.00 X 0 0 0 TODD STETTNER DIRECTOR 1.00 0.00 X 0 0 0 BEN WARNER DIRECTOR 1.00 0.00 X 0 0 0 SIMON ABRAHMS CEO 40.00 0.00 X 104954 0 3605 MARK CAMPBELL CFO 40.00 0.00 X 153539 0 8036 JAMIE PAREDES CHIEF OPERATING OFFICER 40.00 0.00 X 155308 0 21235 DEBRA GILLETTE DIRECTOR OF HR 40.00 0.00 X 154942 0 1958 LYNETTE PLAISTED MC SKILLED NURSE 40.00 0.00 X 114663 0 18292 TIMOTHY MCFARLAND DIRECTOR OF FACILITIES 40.00 0.00 X 105813 0 20233 DEANNA HAFER CONTRACT THERAPY MANAGER 40.00 0.00 X 119255 0 9096 AMANDA HILL NURSING 40.00 0.00 X 106327 0 10174 JIM OLIVERIUS DIRECTOR OF IT 40.00 0.00 X 106830 0 30018 1121631 0 122647 11 0 1 0 COREWORKS - ACH PAYMENT 13028 COLLECTION CENTER DRIVE CHICAGO IL 60693 OUTSOURCED EVS 663890 SUMMIT CARE INC 6731 W 121ST STREET SUITE 10 OVERLAND PARK KS 66209 CLINICAL STAFFING 626303 M&N CONTRACTORS 1802 TREVOR LANE GREENWOOD MO 64034 BUILDING CONTRACTOR 469579 TIDY UP ANGELS LLC 9800 W 130TH ST OVERLAND PARK KS 66212 CLEANING SERVICES 433208 JOHN HOULLAHAN 4712 ROANOKE PARKWAY APT 1002 KANSAS CITY MO 64112 INTERIM CONTROLLER SERVICES 146208 36 2148256 2148256 RESIDENT CARE REVENUE 623000 25493705 25493705 25493705 308574 308574 58283 52630 5653 5653 5653 REFUND 900999 45200 45200 MEALS 623000 19467 19467 WELLNESS CENTER 623000 17324 17324 49012 49012 131003 28087191 25493705 0 445230 161133 161133 603577 487287 105456 10834 9786472 7894119 1716380 175973 133120 107278 23446 2396 1247749 1006584 218761 22404 838817 626034 198892 13891 4404272 4404272 78967 78967 225931 225931 126 126 7751 7751 2684988 2182625 495163 7200 7203 89 7114 1090694 684969 311408 94317 284294 284294 1166495 1033088 133407 29037 26306 2731 28 28 2469237 2469237 4556096 4556096 579196 579196 REPAIRS & MAINTENANCE 560171 531678 28493 MEDICAL SUPPLIES 220373 220373 PROGRAMMING 169523 91714 77809 DIETARY 78771 78771 258478 121080 136135 1263 31642499 26682733 4553679 406087 60000 48121 1832752 3496936 318907 36260 1384559 830457 38379 34370 135517 211791 125482675 57183307 71716866 68299368 7846717 8443342 905242 966336 84238939 82366981 2771032 2417180 50067193 52530858 43803610 43066897 2012 47129 294757 303905 96938604 98365969 X -15349445 -18479114 2649780 2480126 -12699665 -15998988 84238939 82366981 X -3555308 224416 31569 X 0 1 X 1 1 1 X 2969793 2621316 3898452 1542887 2148256 13180704 14122276 16827963 19093890 23013660 25493705 98551494 17092069 19449279 22992342 24556547 27641961 111732198 206544 35000 10000 251544 8234242 3913540 2548712 1802487 599780 17098761 8440786 3948540 2558712 1802487 599780 17350305 94381893 60953 32220 101411 384480 308574 887638 60953 32220 101411 384480 308574 887638 1640935 144456 232833 411699 131003 2560926 18793957 19625955 23326586 25352726 28081538 115180762 0.81940 0.78780 0.00770 0.00760 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 775. 2021 AMOUNT: $ 9,596. 2022 AMOUNT: $ 4,476. 2023 AMOUNT: $ 2,099. 2024 AMOUNT: $ 6,552. WELLNESS CENTER - 2020 AMOUNT: $ 10,177. 2021 AMOUNT: $ 18,147. 2022 AMOUNT: $ 20,159. 2023 AMOUNT: $ 25,255. 2024 AMOUNT: $ 17,324. SALON REVENUE - 2020 AMOUNT: $ 2,800. 2021 AMOUNT: $ 7,434. 2022 AMOUNT: $ 6,495. 2023 AMOUNT: $ 8,216. 2024 AMOUNT: $ 6,318. MEALS - 2020 AMOUNT: $ 14,859. 2021 AMOUNT: $ 4,483. 2022 AMOUNT: $ 11,456. 2023 AMOUNT: $ 16,479. 2024 AMOUNT: $ 19,467. SETTLEMENT CLAIMS - 2020 AMOUNT: $ 984. FINANCE CHARGE REVENUE - 2020 AMOUNT: $ 805. 2021 AMOUNT: $ -392. 2022 AMOUNT: $ 998. 2023 AMOUNT: $ 2,454. 2024 AMOUNT: $ 1,618. MEDICAL RECORDS - 2020 AMOUNT: $ 375. 2021 AMOUNT: $ 67. 2022 AMOUNT: $ 338. 2023 AMOUNT: $ 349. 2024 AMOUNT: $ 1,716. RESIDENT INTEREST - 2020 AMOUNT: $ 360. 2021 AMOUNT: $ 338. 2022 AMOUNT: $ 5,379. PPP LOAN FORGIVENESS - 2020 AMOUNT: $ 1,609,800. VENDING MACHINE - 2021 AMOUNT: $ 949. 2022 AMOUNT: $ 723. 2023 AMOUNT: $ 503. REGISTER FEE - 2021 AMOUNT: $ 3,784. PROVIDER RELIEF FUNDING - 2021 AMOUNT: $ 100,050. INSURANCE REIMBURSEMENT - 2022 AMOUNT: $ 166,302. 2023 AMOUNT: $ 352,340. 2024 AMOUNT: $ 16,741. REIMBURSEMENTS - 2022 AMOUNT: $ 16,507. 2023 AMOUNT: $ 4,004. 2024 AMOUNT: $ 15,921. REFUNDS - 2024 AMOUNT: $ 45,200. BANK CARD SETTLEMENT - 2024 AMOUNT: $ 146. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 126 126 0 PART II-B, LINE 1: THE ORGANIZATION PAYS DUES TO LEADINGAGE KANSAS, ORGANIZATIONS WHICH ADVOCATE FOR SENIOR CITIZENS. PORTIONS OF THE DUES PAID ARE ALLOCATED TO LOBBYING EXPENSES. 0 1 X 1948914 50000 80428 726050 1353292 1814681 191868 57635 1948914 2104042 -226580 62781 1814681 1974521 212361 82840 2104042 1836330 200756 62565 1974521 0.69000 0.22000 0.09000 0 0 2252860 2252860 96519409 36843383 59676026 22241332 17419401 4821931 4469074 2920523 1548551 68299368 DEFERRED CONTRACT INVESTMENTS 303905 303905 28182043 224416 -129564 94852 28087191 0 28087191 31481366 0 31481366 161133 161133 31642499 PART IV, LINE 2B: SKILLED NURSING RESIDENTS MAY ELECT TO HAVE PERSONAL FUNDS MANAGED BY VILLAGE SHALOM. RESIDENTS WHOSE PERSONAL FUNDS ARE HELD BY VILLAGE SHALOM MAY GO TO THE BUSINESS OFFICE AND WITHDRAW CASH FOR THEIR NEEDS. PART V, LINE 4: EARNINGS FROM THE ENDOWMENT FUNDS ARE TO BE USED FOR RESIDENT ACTIVITIES, FINANCIAL ASSISTANCE, EMPLOYEE RECOGNITION, STAFF DEVELOPMENT AND TRAINING. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS 31,569. GRANTS/OTHER ASSISTANCE TO INDIVIDUALS -161,133. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS/OTHER ASSISTANCE TO INDIVIDUALS 161,133. 1 FINANCIAL ASSISTANCE 39 161133 PART I, LINE 2: VILLAGE SHALOM, INC. PROVIDES FINANCIAL ASSISTANCE TO INDIVIDUALS WHO DO NOT HAVE THE RESOURCES TO PAY FOR THEIR CARE. INDIVIDUALS AND FAMILIES MUST COMPLETE AN APPLICATION INDICATING THEIR NEED FOR FINANCIAL ASSISTANCE. THE ORGANIZATION'S STAFF REVIEWS THE INDIVIDUAL AND FAMILY APPLICATIONS THROUGH THE ESTABLISHED CRITERIA OF THE ASSISTANCE PLAN. INDIVIDUALS AND FAMILIES ARE REQUIRED TO PROVIDE INCOME AND ASSET VERIFICATION AS WELL AS ANNUALLY DISCLOSING THEIR FINANCIAL INFORMATION THROUGH THEIR CONTINUATION WITHIN THE ASSISTANCE PROGRAM. X X X X 0 0 0 0 0 0 0 1 0 JAMIE PAREDES CHIEF OPERATING OFFICER 155308 0 0 0 0 0 7765 0 13470 0 176543 0 0 0 MARK CAMPBELL CFO 153539 0 0 0 0 0 0 0 8036 0 161575 0 0 0 DEBRA GILLETTE DIRECTOR OF HR 154942 0 0 0 0 0 1907 0 51 0 156900 0 0 0 PART I, LINE 7 BONUSES ARE BASED ON A NUMBER OF FACTORS INCLUDING EXCEPTIONAL PERFORMANCE, OPERATIONAL AND ORGANIZATION-BASED GOALS, AND KEY INITIATIVES. BONUSES ARE TIED TO KEY ANNUAL STRATEGIC GOALS THAT SUPPORT THE MISSION, THE ACHIEVEMENT OF THE ORGANIZATION'S MISSION, AND THE ANNUAL REVIEW PROCESS. SALARIES OF COMPARABLE POSITIONS AT ORGANIZATIONS OF SIMILAR SIZES AND MISSION ARE EVALUATED AS PART OF THE PROCESS AS WELL. THE BOARD HAS SOLE DISCRETION TO REDUCE OR REVOKE THE BONUS AMOUNT. A KANSAS DEVELOPMENT FINANCE AUTHORITY 481066589 2013-05-29 12155000 NOTE IN PART VI 0 0 0 B KANSAS DEVELOPMENT FINANCE AUTHORITY 481066589 48542RCB8 2018-07-16 59841375 NOTE IN PART VI 0 0 0 A 8548363 12155000 12155000 2002 1 0 1 1 B 20256352 61341352 3778052 6979268 1183985 49400047 2022 0 0 1 1 A 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 1 0 0 0 1 B 0 1 0 0 0 0 0 1 1 A 1 B 1 PART I, LINE A, COLUMN (F): REFUND 1998AA BONDS (ORIGINALLY ISSUED 12/2/1998). PART I, LINE B, COLUMN (F): CONSTRUCTION AND IMPROVEMENT TO THE INSTITUTION'S CONTINUING CARE RETIREMENT COMMUNITY. PART II, COLUMN A, LINE 11: THIS AMOUNT WAS USED TO CURRENT REFUND THE 1998AA BONDS ON THE ISSUE DATE. PART II, COLUMN B, LINE 3: TOTAL PROCEEDS DO NOT EQUAL ISSUE PRICE LISTED IN PART I, COLUMN (E) DUE TO INVESTMENT EARNINGS EARNED DURING THE PROJECT PERIOD. PART II, COLUMN B, LINE 16: THE INSTITUTION IS CURRENTLY IN THE PROCESS OF COMPLETING THE FINAL WRITTEN ALLOCATION FOR THE BONDS. PART IV, COLUMN B, LINE 6: THE INVESTMENT YIELD ON ANY PROCEEDS INVESTED BEYOND THE 3-YEAR TEMPORARY PERIOD DID NOT EXCEED THE YIELD ON THE BONDS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS COMPILED/COMPLETED BY AN INDEPENDENT CPA FIRM, BAKER TILLY ADVISORY GROUP LP (BAKER TILLY). BAKER TILLY ALSO CONDUCTS THE ANNUAL INDEPENDENT AUDIT OF VILLAGE SHALOM, INC. THE 990 IS COMPLETED IN COOPERATION WITH THE CFO AND PRESIDENT OF VILLAGE SHALOM. PRIOR TO THE MAILING TO THE VILLAGE SHALOM BOARD, THE CFO AND PRESIDENT REVIEW THE 990 AND RELATED SCHEDULES WITH BAKER TILLY. THE 990 DRAFT IS E-MAILED TO ALL VOTING MEMBERS OF THE ORGANIZATION'S GOVERNING BOARD PRIOR TO THE FILING WITH THE IRS. THE 990 IS A TOPIC AT THE FINANCE COMMITTEE MEETING AND THE REGULARLY SCHEDULED BOARD MEETING PRIOR TO THE FILING. FORM 990, PART VI, SECTION B, LINE 12C VILLAGE SHALOM HAS A WRITTEN COMPLIANCE PLAN. THE COMPLIANCE PLAN IS REVIEWED WITH EVERY EMPLOYEE AT ORIENTATION, AND EVERY BOARD MEMBER WHEN THEY ARE INSTALLED. A CODE OF CONDUCT IS SIGNED BY EVERY EMPLOYEE AND BOARD MEMBER AT ORIENTATION (UPON HIRE OR INSTALLATION). ANNUALLY, EVERY EMPLOYEE MEMBER COMPLETES AN IN-SERVICE/UPDATE ON THE CODE OF CONDUCT/COMPLIANCE PLAN. ANNUALLY, EVERY BOARD MEMBER REVIEWS THE CODE OF CONDUCT AND SIGNS AN UPDATED CONFLICT OF INTEREST POLICY. FAMILY AND BUSINESS RELATIONSHIPS ARE EXPRESSLY MENTIONED IN THE POLICY. THE CODE OF CONDUCT AND COMPLIANCE PLAN LAY THE FOUNDATION FOR A COMPLIANT CULTURE AND AN ATMOSPHERE FOR SELF-DISCLOSURE. VILLAGE SHALOM IS DEDICATED TO THE HIGHEST ETHICAL PRACTICES AND MAKES EVERY EFFORT TO CONDUCT RELATIONSHIPS WITH THIS BUSINESS CULTURE. FORM 990, PART VI, SECTION B, LINE 15 VILLAGE SHALOM HAS A DESIGNATED COMPENSATION COMMITTEE APPOINTED BY THE BOARD OF DIRECTORS. THE COMMITTEE REVIEWS SALARY DATA FOR THE INDUSTRY. THE SALARY DATA INCLUDES BOTH LOCAL AND REGIONAL COMPARATIVE DATA. THE COMMITTEE REVIEWS THE COMPENSATION PACKAGE AS A WHOLE, INCLUDING BOTH SALARY AND BENEFIT STRUCTURE. THE COMMITTEE MAINTAINS DOCUMENTATION RELATING TO DATES MET, TOPICS DISCUSSED, AND PROCESSES UNDERTAKEN AND CONCLUSIONS FOR COMPENSATION PACKAGES. THE BOARD ONLY REVIEWS THE CEO/PRESIDENT SALARY - ALL MANAGEMENT POSITIONS ARE REVIEWED BY THE CEO. THE CEO REVIEWS AVAILABLE COMPARABLE SALARY DATA FROM LOCAL AND REGIONAL SOURCES, INCLUDING LEADINGAGE, TO ENSURE ALL COMPENSATION IS WITHIN FAIR MARKET VALUE FOR THE INDUSTRY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS 31,569.