2021-11-15T07:20:24-06:00 2020-12-31 351178661 BLUE & CO LLC 500 N MERIDIAN ST SUITE 200 INDIANAPOLIS IN 46204 990 2020-01-01 350960298 CHURCH OF THE BRETHREN HOME INC CHUR 2609822118 2201 EAST STREET NORTH MANCHESTER IN 46962 STANLEY J NOFFSINGER CEO 2609822118 2021-11-14 1 STANLEY NOFFSINGER 999009999 ANGELA N CRAWFORD CPA P00573197 3176334705 2021-11-03 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z TIMBERCREST SENIOR LIVING COMMUNITY STANLEY J NOFFSINGER 2201 EAST STREET NORTH MANCHESTER IN 46962 14655284 0 X WWW.TIMBERCREST.ORG X 1891 IN COMPREHENSIVE SENIOR SERVICES: PROVIDING HOUSING AND TOTAL CARE SERVICES TO SENIOR ADULTS. 14 14 218 124 0 0 335668 2491996 11059021 11419937 446100 341124 153256 214279 11994045 14467336 0 6700 0 0 7671723 6439628 0 0 115969 4752025 7018012 12423748 13464340 -429703 1002996 28338702 29608572 13644285 13183804 14694417 16424768 TO BE AN INNOVATIVE, COLLABORATIVE AND TRUSTWORTHY RESOURCE THAT ENABLES ADULTS TO EXPERIENCE AGING WITH PEACE OF MIND. 0 0 11179763 6700 11478437 TIMBERCREST IS COMMITTED TO PROVIDING COMPREHENSIVE SENIOR SERVICES BY PROVIDING RENTAL HOUSING, RELATED FACILITIES, AND HEALTH CARE SERVICES. THE FACILITIES INCLUDE ASSISTED-LIVING AND INDEPENDENT LIVING APARTMENTS, AS WELL AS, HEALTHCARE CENTER FACILITIES. CHARITY CARE IS PROVIDED TO RESIDENTS WHO HAVE EXHAUSTED THEIR RESOURCES. DURING 2014, TIMBERCREST ENTERED INTO AN ARRANGEMENT WHEREBY THE LICENSED RESIDENTIAL CARE FACILITY AND LICENSED SKILLED NURSING FACILITY AND THE ASSOCIATED REVENUES WERE TRANSFERRED TO WOODLAWN HOSPITAL. AS PART OF THE ARRANGEMENT, THERE IS A SHIFT FROM RESIDENTIAL AND NURSING SERVICE REVENUE TO MANAGEMENT SERVICE REVENUE. THE ESTIMATED AMOUNT OF CHARITABLE ASSISTANCE PROVIDED BY WOODLAWN HOSPITAL, UNDER THE AFOREMENTIONED ARRANGEMENT, WAS $1,357,000 DURING THE YEAR. 11179763 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 19 0 1 218 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IN X BYRON BRUNN 2609822118 2201 EAST STREET NORTH MANCHESTER IN 46962 JANIS FAHS CHAIR 1.00 X 0 0 0 ERIC HELFRICH TREASURER 1.00 X X 0 0 0 DAVID COX SECRETARY-TERM BEGAN OCT'20 1.00 X 0 0 0 JEFF BAUMANN BOARD MEMBER 1.00 X 0 0 0 EUNICE CULP BOARD MEMBER 1.00 X 0 0 0 GRETCHEN GIBBS BOARD MEMBER-TERM BEGAN OCT'20 1.00 X 0 0 0 DANA KRULL BOARD MEMBER 1.00 X 0 0 0 KATHY LONG BOARD MEMBER 1.00 X 0 0 0 KELLY MCKEE BOARD MEMBER 1.00 X 0 0 0 BECKY MEIERS BOARD MEMBER 1.00 X 0 0 0 KEN METZGER BOARD MEMBER 1.00 X 0 0 0 BYRON SMITH BOARD MEMBER 1.00 X 0 0 0 CAROL WAGGY BOARD MEMBER 1.00 X 0 0 0 LORI ZIMMERMAN BOARD MEMBER 1.00 X 0 0 0 MARK BAEVERSTAD VICE-CHAIRMAN-TERM ENDED NOV'20 1.00 X X 0 0 0 SCOTT GRAYBILL SECRETARY-TERM ENDED NOV'20 1.00 X X 0 0 0 MARY ANN MERRYMAN BOARD MEMBER-TERM ENDED NOV'20 1.00 X 0 0 0 STANLEY NOFFSINGER CEO 40.00 X 124518 0 18223 CHRISTY HUIRAS CFO/COO 40.00 X 111601 0 29859 BYRON BRUNN CFO-TERM BEGAN APR'20 40.00 X 81582 0 18726 317701 0 66808 2 0 0 0 MORRISON LIVING 400 NORTHRIDGE RD SUITE 600 ATLANTA GA 30350 FOOD SERVICE PROVIDER & DINING SERVICES 1979441 LOREN BLOCHER 13855 EAST 300 SOUTH AKRON IN 46910 CONSTRUCTION 384795 MAR'S REFRIGERATION 4754 E STATE RD 14 CLAYPOOL IN 46510 HVAC SERVICES 205502 HEALTHCARE THERAPY SERVICES INC 1411 W COUNTY LINE ROAD GREENWOOD IN 46142 PHYSICAL, SPEECH, OCCUPATIONAL THERAPY S 183563 ROSESTA ROSEWOOD STAFFING INC PO BOX 577 WEST BEND WI 53095 STAFFING 181300 7 1227500 1264496 13524 2491996 MANAGEMENT SERVICES REVENUE 623300 10056617 10056617 NET RESIDENT SERVICE REVENUE 623300 727231 727231 LEASE REVENUE 623300 412414 412414 ADVANCED FEES 623300 223675 223675 11419937 188935 188935 58500 58500 339862 275 187948 0 151914 275 152189 152189 SAMARITAN ALLIANCE INCOME 900099 137863 137863 17916 17916 155779 14467336 11478437 0 496903 6700 6700 384509 384509 4930189 4418089 476449 35651 61765 61765 682997 10187 672810 380168 311355 66213 2600 12252 12252 34855 34855 676990 658166 18824 49380 49380 525794 497389 26418 1987 148527 41127 100144 7256 634324 566824 67500 76892 75095 1797 16045 14593 1422 30 34052 8289 25763 1887868 1790238 96967 663 307405 307405 CUSTOM SERVICES 2213704 2105959 93982 13763 BAD DEBT EXPENSE 330000 330000 DUES & SUBSCRIPTIONS 25098 25098 EMS FEES 15730 15730 29096 22617 1840 4639 13464340 11179763 2168608 115969 590278 533996 36113 11124 133992 46031 1120576 883367 76859 122131 7024 54745 50356444 34470164 16262178 15886280 9453826 11388775 437322 452699 220534 229424 28338702 29608572 353150 841397 9800 10000 6121940 5759380 549705 32951 6609690 6540076 13644285 13183804 X 12963295 13991557 1731122 2433211 14694417 16424768 28338702 29608572 1002996 727355 0 X X 0 1 X 1 0 X 446678 501117 435583 335668 2491996 4211042 10105215 10100836 10784452 11059021 11419937 53469461 10551893 10601953 11220035 11394689 13911933 57680503 0 0 0 57680503 240399 287571 363426 309389 247435 1448220 240399 287571 363426 309389 247435 1448220 65304 60435 59706 94756 155779 435980 10857596 10949959 11643167 11798834 14315147 59564703 0.96840 0.96550 0.02430 0.02760 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: ALLIANCE JOINT VENTURE - 2016 AMOUNT: $ 37,698. 2017 AMOUNT: $ 38,576. 2018 AMOUNT: $ 36,769. 2019 AMOUNT: $ 71,232. 2020 AMOUNT: $ 137,863. MISCELLANEOUS INCOME - 2016 AMOUNT: $ 27,606. 2017 AMOUNT: $ 21,859. 2018 AMOUNT: $ 22,937. 2019 AMOUNT: $ 23,524. 2020 AMOUNT: $ 17,916. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10421139 776125 867499 12064763 8913996 96909 1410234 10421139 9375366 248551 -709921 8913996 8189801 176931 1008634 9375366 7691667 157380 340754 8189801 0.81280 0.18720 0.00000 1 0 436590 436590 32733530 21890446 10843084 16765342 12579718 4185624 420982 420982 15886280 REFUNDABLE FEES 6437024 PV FUTURE ANNUITY PAYMENTS 87653 CUSTOMER DEPOSITS 15399 6540076 X 15194416 727355 727355 14467061 275 275 14467336 13464065 -275 -275 13464340 0 13464340 PART V, LINE 4: THE INTENDED USE OF THE ENDOWMENT FUNDS IS TO SUPPORT OUR CHARITABLE ASSISTANCE PROGRAM THAT SUBSIDIZES THOSE RESIDENTS WHO HAVE INSUFFICIENT FUNDS AND TO HELP COVER OTHER UNREIMBURSED CHARITABLE CARE. PART X, LINE 2: FOOTNOTE TO THE ORGANIZATION'S FINANCIAL STATEMENTS REPORTING ON THE ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY TIMBERCREST AND RECOGNIZE A TAX LIABILITY IF TIMBERCREST HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY TIMBERCREST AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2020 AND 2019, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. TIMBERCREST IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XI, LINE 4B - OTHER ADJUSTMENTS: GAIN ON DISPOSAL OF EQUIPMENT 275. PART XII, LINE 2D - OTHER ADJUSTMENTS: GAIN ON DISPOSAL OF EQUIPMENT -275. 1 NORTH MANCHESTER FIRE DEPARTMENT 709 W MAIN ST NORTH MANCHESTER IN 46962 GOVT 5200 FIRE TRUCK PURCHASE 1 PART I, LINE 2: CONTRIBUTION MADE DURING THE YEAR IS TO A TAX-EXEMPT ORGANIZATION FOR GENERAL SUPPORT. THE GOVERNING BODY REVIEWED THE CRITERIA AND APPROVED THE CONTRIBUTION FOR THE PURPOSE LISTED IN PART II, COLUMN (H). THE ORGANIZATION WILL NOT MONITOR THE USE OF THESE FUNDS BY THIS ENTITY. FORM 990, PART I, DOING BUSINESS AS: TIMBERCREST SENIOR LIVING COMMUNITY TIMBERCREST RETIREMENT COMMUNITY TIMBERCREST CHURCH OF THE BRETHREN HOME TIMBERCREST TIMBERCREST HOME FORM 990, PART VI, SECTION A, LINE 1 EXECUTIVE COMMITTEE: THE EXECUTIVE COMMITTEE IS COMPOSED OF THE ORGANIZATION'S GOVERNING BODY VOTING OFFICERS INCLUDING: CHAIRPERSON, VICE CHAIRPERSON, SECRETARY, AND TREASURER. ADDITIONALLY, THE IMMEDIATE PAST CHAIRPERSON AND CEO ARE NON-VOTING EX-OFFICIO MEMBERS. THE IMMEDIATE PAST CHAIRPERSON MAY HAVE VOTING RIGHTS IF SERVING AS A BOARD MEMBER. THE GOVERNING BODY HAS DELEGATED SEVERAL DUTIES TO THE EXECUTIVE COMMITTEE INCLUDING TO EXERCISE ALL POWERS OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF BUSINESS AND AFFAIRS OF THE ORGANIZATION. THE COMMITTEE IS REQUIRED TO REPORT ALL ACTIONS AT THE FIRST MEETING SUCCEEDING ANY ACTIONS WITH SUCH ACTIONS SUBJECT TO REVISION OR ALTERATION BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS: THE FORM 990 IS SUBMITTED TO STAFF FOR REVIEW. IT IS SUBSEQUENTLY REVIEWED AND RECOMMENDED FOR APPROVAL BY THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS. THE FORM 990 INCLUDING REQUESTED SCHEDULES, AS ULTIMATELY FILED WITH THE IRS, IS PRESENTED TO THE BOARD OF DIRECTORS FOR FINAL REVIEW AND FOR ACTION ON THE FINANCE COMMITTEE'S RECOMMENDATION PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE OF THE CONFLICT OF INTEREST POLICY IS REGULARLY AND CONSISTENTLY MONITORED AND ENFORCED THROUGH ANNUAL AND ONGOING DISCLOSURE. ALL MEMBERS OF THE BOARD OF DIRECTORS, MEMBERS OF STANDING AND ADVISORY COMMITTEES, AND KEY EMPLOYEES OF TIMBERCREST MUST DIRECT THEIR CONDUCT, AND EXERCISE THEIR POWERS RELATING TO TIMBERCREST, IN THE INTEREST OF TIMBERCREST AND NOT IN THEIR OWN INTEREST OR IN THE INTEREST OF ANOTHER ENTITY OR PERSON. SAID OTHER ENTITIES OR PERSONS SHALL INCLUDE ORGANIZATIONS, BUSINESSES, VENDORS, RESIDENTS, AND/OR EMPLOYEES OF TIMBERCREST. ALL MEMBERS OF THE BOARD OF DIRECTORS, MEMBERS OF STANDING AND ADVISORY COMMITTEES, AND KEY EMPLOYEES OF TIMBERCREST SHALL BE REQUIRED TO ATTEST ANNUALLY TO THEIR FAMILIARITY WITH TIMBERCREST'S POLICY PERTAINING TO CONFLICTS OF INTEREST AND SHALL BE REQUIRED TO DISCLOSE ANY KNOWN, ACTUAL, OR POTENTIAL CONFLICTS OF INTEREST. ACTUAL OR POTENTIAL CONFLICTS OF INTEREST MUST BE DISCLOSED IMMEDIATELY TO THE BOARD OF TRUSTEES OR COMMITTEE MEMBERS WITH POWERS DELEGATED FROM THE BOARD OF TRUSTEES CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. THE PERSON WITH ACTUAL OR POTENTIAL CONFLICT IS EXCLUDED FROM DETERMINING OR REVIEWING IN DELIBERATIONS AND DECISIONS IN THE TRANSACTION. RECORDS OF PROCEEDINGS WILL BE REFLECTED IN THE MINUTES OF THE BOARD OF TRUSTEES OR COMMITTEES WITH POWERS DELEGATED FROM THE BOARD OF TRUSTEES AND INCLUDE: THE INTERESTED PERSON, NATURE OF THE FINANCIAL INTEREST, ACTIONS TAKEN TO DETERMINE A CONFLICT OF INTEREST, COURSE OF ACTION DETERMINED, NAMES OF PERSONS PRESENT FOR DISCUSSION AND VOTES, SUMMARY OF DISCUSSION, SUMMARY OF ALTERNATIVES, AND RECORD OF ANY VOTES TAKEN. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION DETERMINATION PROCESS: THE CHAIR OF THE BOARD OF DIRECTORS REVIEWS SALARY SURVEYS AS AVAILABLE. ONE IS CONDUCTED BY THE SAMARITAN ALLIANCE WHICH PROVIDES SALARY AND BENEFIT DATA FOR COMPARABLE POSITIONS IN COMPARABLE ORGANIZATIONS IN COMPARABLE ECONOMIC MARKET AREAS. THE CHAIR OF THE BOARD ALSO HAS ACCESS TO SALARY INFORMATION FOR COMPARABLE POSITIONS AS REPORTED ON THE 990S OF COMPARABLE ORGANIZATIONS. THE CHAIR WILL DISCUSS THIS INFORMATION WITH THE EXECUTIVE COMMITTEE OF THE BOARD AND THEN THE BOARD OF DIRECTORS. AT TIMES THIS INFORMATION MAY BE SHARED DIRECTLY WITH THE BOARD OF DIRECTORS WITHOUT THE ADDITIONAL REVIEW BY THE EXECUTIVE COMMITTEE. THE BOARD WILL BE PRESENTED WITH A RECOMMENDATION THAT RECOGNIZES THE TENURE AND SKILLS OF THE CHIEF EXECUTIVE OFFICER; THAT IS REASONABLE IN COMPARISON WITH OTHER TIMBERCREST STAFF; AND IS REASONABLE AND COMPETITIVE IN COMPARISON TO COMPARABLE POSITIONS IN THE INDIANA MARKET AREA. THE BOARD OF DIRECTORS MAKES THE FINAL DECISION REGARDING THE CHIEF EXECUTIVE OFFICER'S SALARY, BENEFITS, AND OTHER COMPENSATION. THE BOARD MAKES THIS DECISION ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 TIMBERCREST'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW BY THE PUBLIC UPON REQUEST. THESE MAY BE REVIEWED IN PERSON BETWEEN THE HOURS OF 8:30 A.M. AND 5:00 P.M., MONDAY THROUGH FRIDAY. REQUESTS FOR HARD COPIES WILL BE HONORED. A FEE OF $0.10 PER COPIED PAGE WILL BE CHARGED. ELECTRONIC (PDF) COPIES OF THE DOCUMENT ARE ALSO AVAILABLE UPON REQUEST. THERE IS NO CHARGE FOR PDF FILES. FORM 990, PART XI, LINE 2C, OVERSIGHT OF AUDIT: THE FINANCE COMMITTEE PROVIDES OVERSIGHT OF THE FINANCIAL AUDIT THROUGH SELECTION OF THE AUDITORS AND REVIEW OF THE ANNUAL AUDIT. THE BOARD OF DIRECTORS HAS FINAL APPROVAL AND THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.