2020-10-05T07:42:54-05:00 2019-12-31 390859910 BAKER TILLY US LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2019-01-01 481199065 VILLAGE SHALOM INC VILL 9133172600 5500 WEST 123RD STREET OVERLAND PARK KS 66209 MATTHEW E LEWIS PRESIDENT & CEO 9133172600 2020-09-29 1 KERRI N BOGDA CPA P00760402 7177404863 73.101.37.214 2020-09-29 13:05:35 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 F58787FA80410BAE38B710EAF9FCC5760AD3BCDF 2019 2021-01-29 14:40:06Z MATTHEW E LEWIS 5500 WEST 123RD STREET OVERLAND PARK KS 66209 18623857 0 X WWW.VILLAGESHALOM.ORG X 1996 KS HIGH QUALITY RESIDENT CARE TO SENIORS TO SUPPORT THEIR HIGHEST LEVEL OF INDEPENDENCE. 22 22 321 110 0 0 9011334 2633199 14670492 14272143 -509564 290179 13675 117942 23185937 17313463 246225 163962 0 0 8493791 8677365 89583 36298 365667 10296512 10216636 19126111 19094261 4059826 -1780798 109956099 112833277 97194784 101339518 12761315 11493759 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 14553942 163962 14272143 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 ONE FOURTH OF THE RESIDENTS ON VILLAGE SHALOM'S MAIN CAMPUS ARE RECIPIENTS OF MORE THAN $1.1 MILLION IN FINANCIAL ASSISTANCE. ALL RESIDENTS RECEIVING FINANCIAL ASSISTANCE ARE PROVIDED WITH THE SAME HIGH-QUALITY CARE AND SERVICES AS ANY OTHER VILLAGE SHALOM RESIDENT. THEIR DIGNITY, PRIVACY, AND LONG-TERM CARE ARE OUR PRIMARY CONCERN. 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, THEY ARE NOT REPORTED AS REVENUE.THE ORGANIZATION MAINTAINS RECORDS TO IDENTIFY AND MONITOR THE LEVEL OF BENEVOLENT CARE IT PROVIDES. CHARGES FORGONE, BASED ON ESTABLISHED RATES FOR SERVICES RENDERED AND SUPPLIES FURNISHED, WERE APPROXIMATELY $164,000 IN 2019 AND $246,000 IN 2018. THESE AMOUNTS ARE NOT MATERIALLY DIFFERENT THAN THE DIFFERENCE BETWEEN THE COST OF PROVIDING SERVICES TO RESIDENTS THAT QUALIFIED FOR BENEVOLENT CARE AND THE AMOUNTS THESE RESIDENTS PAID FOR SERVICES RENDERED. 14553942 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 1 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 99 0 321 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 KS X NICOLE ANTHONY CFO 9132668403 5500 WEST 123RD STREET OVERLAND PARK KS 66209 MATTHEW LEWIS PRESIDENT/CEO 40.00 X 319224 0 27053 NICOLE ANTHONY CFO 40.00 X 144593 0 32540 JILL ALLIN DIRECTOR OF SALES & MARKETING 40.00 X 127490 0 33411 MICHELLE LAPOINTE DIRECTOR OF PHILANTHROPY 40.00 X 125565 0 32331 ANGELA WHEELER VP OF HEALTHCARE SERVICES 40.00 X 119207 0 33361 LORA BAUGHER DIRECTOR OF INFORMATION TECHNOLOGY 40.00 X 103106 0 29805 PAUL HERDER VP OF HOSPITALITY 40.00 X 110298 0 7024 ALANA MULLER DIRECTOR 2.00 X 0 0 0 ALLISON BEREY DIRECTOR 2.00 X 0 0 0 BARRY FINK DIRECTOR 2.00 X 0 0 0 BRUCE KERSHENBAUM DIRECTOR/VICE CHAIR 2.00 X X 0 0 0 DAVID SPIZMAN DIRECTOR/TREASURER 2.00 X X 0 0 0 FRANK LIPSMAN DIRECTOR/CHAIR 2.00 X X 0 0 0 HOWARD ROSENTHAL MD DIRECTOR 2.00 X 0 0 0 JAMES KLEIN DIRECTOR 2.00 X 0 0 0 JOSEPH HIERSTEINER DIRECTOR 2.00 X 0 0 0 KAREN GLICKSTEIN DIRECTOR 2.00 X 0 0 0 MICHAEL ABRAMS DIRECTOR 2.00 X 0 0 0 RODNEY MINKIN DIRECTOR 2.00 X 0 0 0 SHIRLEY HELZBERG DIRECTOR 2.00 X 0 0 0 TRACY SHAFTON DIRECTOR 2.00 X 0 0 0 BOB GERSHON DIRECTOR/SECRETARY 2.00 X X 0 0 0 IRENE BETTINGER DIRECTOR 2.00 X 0 0 0 RACHEL KRANTZ DIRECTOR 2.00 X 0 0 0 STEVE RUBEN DIRECTOR 2.00 X 0 0 0 TODD STETNER DIRECTOR 2.00 X 0 0 0 STEWART STEIN DIRECTOR 2.00 X 0 0 0 LESLIE MARKS DIRECTOR 2.00 X 0 0 0 SIMON ABRAHMS DIRECTOR 2.00 X 0 0 0 1049483 0 195525 7 0 1 0 PARIC CORPORATION PO BOX 790100 ST LOUIS MO 63179 GENERAL CONTRACTOR 24341949 MORRISON SENIOR LIVING 5801 PEACHTREE DUNWOODY ROAD ATLANTA GA 30342 DINING SERVICES 2400569 HARKRADER CONSTRUCTION 1001 NW CHIPMAN ROAD LEES SUMMIT MO 64081 GENERAL CONTRACTOR 579039 HERMES COMPANY INC 13030 W 87TH STREET PARKWAY LENEXA KS 66215 LANDSCAPING 526330 SFCS INC 305 SOUTH JEFFERSON STREET ROANOKE VA 24011 ARCHITECTURAL SVC. 505905 12 2633199 2633199 RESIDENT CARE REVENUE 623000 14272143 14272143 14272143 213304 213304 5738 5738 1387269 1293182 17212 94087 -17212 76875 76875 WELLNESS CENTER 623000 49040 49040 MEALS 623000 48292 48292 SALON REVENUE 623000 6695 6695 8177 8177 112204 17313463 14272143 0 408121 X 163962 163962 523410 367005 139264 17141 6732429 4720635 1791302 220492 36594 25950 9461 1183 798911 565328 207699 25884 586021 414877 152191 18953 89373 89373 88491 88491 96511 96511 1876 1876 36298 36298 3153899 2942949 204593 6357 385453 1039 384414 527604 249834 240007 37763 236853 7712 229141 1410121 1334659 75462 22458 22383 75 3325 3325 317874 317874 2246612 2246612 255334 255334 DIETARY 661823 661823 PROGRAMMING 146147 146147 MEDICAL SUPPLIES 134109 134109 RECRUITMENT 92480 4502 87978 346293 137169 207528 1596 19094261 14553942 4174652 365667 4966 5029 2039775 956889 5889212 5492174 650282 413547 68499 57535 446732 813914 104247267 37052801 39181307 67194466 60711350 36847889 963976 1051834 109956099 112833277 3629873 9298810 22146745 23353235 71090746 68449734 327420 237739 97194784 101339518 X 1382053 -1907765 11379262 13401524 12761315 11493759 109956099 112833277 X -1780798 377729 135513 X 0 1 X 1 0 X 1081108 2997568 2715642 9011334 2633199 18438851 16406384 16219116 16161844 14670492 14272143 77729979 17487492 19216684 18877486 23681826 16905342 96168830 204506 41551 69480 4666890 4982427 1263495 1162698 1203687 2564367 2052581 8246828 1468001 1204249 1273167 7231257 2052581 13229255 82939575 1941 163886 79946 116411 219042 581226 1941 163886 79946 116411 219042 581226 5385 9725 19329 107418 112204 254061 17494818 19390295 18976761 23905655 17236588 97004117 0.85500 0.89970 0.00600 0.00310 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2015 AMOUNT: $ 5,385. 2016 AMOUNT: $ 9,725. 2017 AMOUNT: $ 19,329. 2018 AMOUNT: $ 4,982. 2019 AMOUNT: $ 2,177. WELLNESS CENTER - 2018 AMOUNT: $ 53,630. 2019 AMOUNT: $ 49,040. SALON REVENUE - 2018 AMOUNT: $ 6,676. 2019 AMOUNT: $ 6,695. MEALS - 2018 AMOUNT: $ 42,130. 2019 AMOUNT: $ 48,292. DEPOSITS - 2019 AMOUNT: $ 6,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 1876 1876 0 PART II-B, LINE 1: FOR 2019, $1,876 OF DUES PAID TO LEADINGAGE KANSAS AND LEADINGAGE NATIONAL WERE USED FOR LOBBYING/ADVOCACY EXPENDITURES. 1652322 215354 31346 1836330 1771492 50000 -110231 58939 1652322 1605654 50000 165385 42336 7211 1771492 1487889 50000 97822 28215 1842 1605654 1560603 50000 -40854 80596 1264 1487889 0.00000 0.89400 0.10600 0 0 2252860 2252860 40739708 20999893 19739815 16634401 14027471 2606930 44620298 2025437 42594861 67194466 17662743 377729 -28449 349280 17313463 0 17313463 18930299 0 18930299 163962 163962 19094261 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 63,503. CHANGE IN VALUE OF PLEDGES RECEIVABLE 72,010. GRANTS/OTHER ASSISTANCE TO INDIVIDUALS -163,962. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS/OTHER ASSISTANCE TO INDIVIDUALS 163,962. X X X X X 1 HARTSOOK COMPANIES PO BOX 26147 SHAWNEE MISSION KS 66225 EXPANSION CAPITAL CAMPAIGN 0 1719365 36298 1683067 1719365 36298 1683067 KS 1 FINANCIAL ASSISTANCE 5 163962 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 MATTHEW LEWIS PRESIDENT/CEO 303844 0 15380 0 0 0 0 0 27053 0 346277 0 0 0 NICOLE ANTHONY CFO 144093 0 500 0 0 0 11369 0 21171 0 177133 0 0 0 JILL ALLIN DIRECTOR OF SALES & MARKETING 100830 0 26660 0 0 0 8145 0 25266 0 160901 0 0 0 MICHELLE LAPOINTE DIRECTOR OF PHILANTHROPY 125065 0 500 0 0 0 21978 0 10353 0 157896 0 0 0 ANGELA WHEELER VP OF HEALTHCARE SERVICES 118707 0 500 0 0 0 10548 0 22813 0 152568 0 0 0 PART I, LINE 7 BONUSES ARE BASED ON A NUMBER OF FACTORS INCLUDING EXCEPTIONAL PERFORMANCE, OPERATIONAL AND ORGANIZATION-BASED GOALS, AND FINANCIAL AND FUNDRAISING GOALS. 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 2017-04-11 6250000 NOTE IN PART VI 0 0 0 C KANSAS DEVELOPMENT FINANCE AUTHORITY 481066589 48542RCB8 2018-07-16 59841375 NOTE IN PART VI 0 0 0 A 4528787 12155000 12155000 2002 1 0 1 1 B 3676375 6252998 115000 6114307 23691 2020 0 0 0 1 C 61043744 3822000 3926639 1183985 27161348 24949772 2020 0 0 0 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 C 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 1 0 0 0 1 C 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 SCHEDULE K, BOND ISSUE B, PART II, LINE 3: TOTAL PROCEEDS DO NOT EQUAL ISSUE PRICE LISTED IN PART I, COLUMN (E) DUE TO INVESTMENT EARNINGS EARNED DURING THE PROJECT PERIOD. SCHEDULE K, BOND ISSUE C, PART II, LINE 3: THE AMOUNT OF PROCEEDS ON PART II, LINE 3, DIFFERS FROM THE FACE VALUE OF THE BONDS IN PART I DUE TO ORIGINAL ISSUE DISCOUNT AND INVESTMENT EARNINGS EARNED DURING THE PROJECT PERIOD. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS COMPILED/COMPLETED BY AN INDEPENDENT CPA FIRM, BAKER TILLY US, LLP (BAKER TILLY). BAKER TILLY ALSO CONDUCTS THE ANNUAL INDEPENDENT AUDIT OF VILLAGE SHALOM, INC. THE 990 IS COMPLETED IN COOPERATION WITH THE DIRECTOR OF FINANCE AND PRESIDENT OF VILLAGE SHALOM. PRIOR TO THE MAILING TO THE VILLAGE SHALOM BOARD, THE DIRECTOR OF FINANCE 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 15A 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 IX, LINE 11G CONSULTING FEES: PROGRAM SERVICE EXPENSES 4,928. MANAGEMENT AND GENERAL EXPENSES 17,100. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,028. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 795,249. MANAGEMENT AND GENERAL EXPENSES 130,686. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 925,935. CONTRACTED THERAPY SERVICES: PROGRAM SERVICE EXPENSES 457,425. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 457,425. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 1,501,429. MANAGEMENT AND GENERAL EXPENSES 56,807. FUNDRAISING EXPENSES 6,357. TOTAL EXPENSES 1,564,593. PHARMACY SERVICES: PROGRAM SERVICE EXPENSES 183,918. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 183,918. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS 63,503. CHANGE IN VALUE OF PLEDGES RECEIVABLE 72,010.