2019-11-11T08:02:05-06:00 2018-12-31 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2018-01-01 363670744 Riverside Senior Living Center RIVE 8159331671 350 N Wall Street Kankakee IL 60901 Bill Douglas Treasurer 2019-11-11 true Mallory Fairless P10321579 3128997000 2018 2020-03-31 21:24:44Z Phillip Kambic 350 N Wall Street Kankakee IL 60901 28530548 false X www.riversidehealthcare.org X 1990 IL Riverside Senior Living Center's mission is to operate a continuing care facility that provides quality independent and assisted living care as well as skilled nursing care. 16 11 588 11 0 0 0 0 27174700 26927568 2346929 936036 607045 504667 30128674 28368271 0 0 0 15527347 15786140 0 0 0 11901837 11898005 27429184 27684145 2699490 684126 75856332 74500439 49943565 50309423 25912767 24191016 Riverside Senior Living Center's mission is to operate a continuing care facility that provides quality independent and assisted living care as well as skilled nursing care. false false 15041109 0 14630595 Riverside Senior Living Center operates Miller Nursing Home, a long-term care division that provides intermediate, skilled and sub-acute levels of care. Services provided are overseen by the Administrator, Director of Nursing, and the Medical Director. In addition to providing skilled nursing services, the facility also provides an array of physical, speech and occupational therapy for the residents of the facility. A multitude of other services available are provided through a contractual agreement with other providers (i.e. podiatrist, dental services, pharmaceuticals and optometry). This division is licensed by the Illinois Department of Public Health and is certified for Medicare and Medicaid recipients. During the year 2018, this facility provided approximately 41,490 resident care days. 5410142 0 8936623 Riverside Senior Living Center operates an assisted living community designed to provide quality care and housing of those not able to live independently. All the same services that independent living residents receive are also available to those in the assisted living community. The residents of the assisted living community also receive three meals daily and assistance with certain living activities as the individual resident may request. In 2018, approximately 155 of the 176 units were occupied for the entire year. 1692317 0 3865017 Riverside Senior Living Center operates an independent living retirement community designed to provide housing in the form of either an apartment or a house. A variety of services are offered for residents including housekeeping, utilities, maintenance, transportation, security monitoring, a 24-hr call system, a full array of recreational social programs, lawn care and snow removal. There are approximately 90 independent living units of which approximately 65 were occupied the entire year. 22143568 true false false false false false false false false true false false true true true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 28 0 true 588 true false false false false false false true false false false false false X 16 11 false false false false true true true true true false false true true true true true true true false false IL X Bill Douglas 8159331671 350 N Wall Street Kankakee IL 60901 Bruce Payne Chairman 1.0 1.0 X X 0 0 0 David Tyson Vice Chairman 1.0 1.0 X X 0 0 0 Phillip Kambic President 1.0 43.0 X X 0 1098623 263448 Linda Mitchell EdD Secretary 1.0 0 X X 0 0 0 Bruce Fitzpatrick Director 1.0 0 X 0 0 0 Maggie Frogge Director 1.0 0 X 0 0 0 Kathy Gagliano Director 1.0 0 X 0 0 0 David Hegg MD Director 1.0 0 X 0 0 0 Claudette Hemenover Director 1.0 0 X 0 0 0 Mardene Hinton Director 1.0 0 X 0 0 0 Keith Moss MD Director 1.0 40.0 X 0 582532 55910 Joy Rose Director 1.0 0 X 0 0 0 Norman Strasma Director 1.0 0 X 0 0 0 Pamela Hull Assistant Secretary 40.0 1.0 X 100849 0 12474 Bill Douglas Treasurer 1.0 43.0 X 0 532593 91195 Michael Mutterer Senior Vice President/CNO 20.0 20.0 X 0 340691 68549 Ellen Tierney Executive Director - Independent & Assisted Living 40.0 0 X 120908 0 12216 Jamee O'Brien Administrator 40.0 0 X 164070 0 13649 Joy Allen Director Of Nursing 40.0 0 X 136348 0 21903 522174 2554440 539343 3 false true false Consonus Rehab 4560 International Way Suite 100 Milwaukie OR 97222 Therapy Services 1420192 HealthPRO Heritage 536 Old Howell Road Greenville SC 29615 Therapy Services 623466 2 0 Net Patient Service Revenue, Nursing Revenue 623110 14630595 14630595 Rental - Independent Living 621610 3360350 3360350 Rental - Assisted Living 623312 8936623 8936623 0 0 0 0 26927568 880813 880813 0 0 217500 162277 55223 0 55223 55223 Misc Residential Services 621610 504667 504667 0 0 0 0 504667 28368271 27432235 0 936036 X 113323 113323 12723265 11563842 1159423 359594 359594 1701136 1701136 888822 888822 63939 63939 3041309 2836043 205266 0 117019 117019 29892 29892 1418839 906338 512501 17174 2700 14474 1159726 1159726 2470118 2470118 312791 52623 260168 Supplies 1409471 1403487 5984 Food 1012613 1012613 Equip Rental & Maint 272934 272934 State Taxes 223389 223389 348791 346125 2666 0 27684145 22143568 5540577 0 4255691 4829512 1902501 1821318 0 0 0 38350 25071 70346 62366 70150630 33410085 37113526 36740545 25193748 23411713 0 0 7282170 7609914 75856332 74500439 16215990 19477205 28006005 25075281 0 5721570 5756937 49943565 50309423 X 25862424 24117492 50343 73524 25912767 24191016 75856332 74500439 X 684126 -2439336 33459 X false true X true false X 0 0 0 0 0 0 23231171 24186050 26612203 27781745 27432235 129243404 0 0 0 23231171 24186050 26612203 27781745 27432235 129243404 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 129243404 930112 276671 1445568 1905412 880813 5438576 0 930112 276671 1445568 1905412 880813 5438576 0 0 0 0 0 0 0 24161283 24462721 28057771 29687157 28313048 134681980 0.9596 0.9608 0.0404 0.0392 X 95638 95638 54907595 22511196 32396399 14955299 10898889 4056410 192098 192098 36740545 Trustee Held Funds 1500044 Deposits under residency agreements 5552660 Due from Riverside Healthcare Foundation 483686 Donor-Restricted Investments 73524 7609914 Other Long-Term Liabilities 204277 Refundable Advance Residency Fees 5552660 Construction Payables 5756937 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote RHS and its obligated affiliates account for uncertain tax positions in accordance with ASC Subtopic 740-10, Income Taxes - Overall. ASC Subtopic 740-10 addresses the determination of how tax benefits claimed or expected to be claimed on a tax return should be recorded in the special-purpose combined financial statements. Under ASC Subtopic 740-10, RHS and its obligated affiliates must recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the special-purpose combined financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. ASC Subtopic 740-10 also provides guidance on derecognition, classification, interest and penalties on income taxes, and accounting in interim periods, and requires increased disclosures. RHS and its obligated affiliates do not have a liability for unrecognized tax benefits. RHS and its obligated affiliates are separate not-for-profit corporations as described in Section 501 (c)(3) of the Internal Revenue Code (the Code) and are exempt from federal income taxes on related income pursuant to Section 501 (a) of the Code. false true false false false false false false false Phillip Kambic President 0 671628 0 213019 0 213976 0 241576 0 21872 0 1362071 0 171379 Keith Moss MD Director 0 431643 0 131387 0 19503 0 35000 0 20910 0 638442 0 0 Bill Douglas Treasurer 0 372054 0 111674 0 48865 0 68361 0 22833 0 623788 0 34543 Michael Mutterer Senior Vice President/CNO 0 261704 0 69379 0 9608 0 51923 0 16626 0 409240 0 0 Jamee O'Brien Administrator 147722 0 15502 0 846 0 5946 0 7703 0 177719 0 0 0 Joy Allen Director Of Nursing 122876 0 13022 0 449 0 7492 0 14412 0 158251 0 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation The organization relied on Riverside Medical Center, a related tax-exempt organization, which used a Compensation Committee, Independent Compensation Consultant, Comparability Data and Require Approval by the Board or Compensation Committee, to determine the compensation for the President/CEO. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan The following individuals participate in the organization's 457(f) plan. Total contributions to the plan for the year ended December 31, 2018 are as follows: PHILLIP KAMBIC - $206,576 BILL DOUGLAS - $51,861 MICHAEL MUTTERER - $35,160 AMOUNTS INCLUDIBLE IN INCOME FOR THIS PLAN for the year ended December 31, 2018, were as follows: PHILLIP KAMBIC - $171,379 BILL DOUGLAS - $34,543 Form 990, Part VI, Line 15b Process Used to Establish Compensation The organization does not have any other officers or key employees, as such, Form 990, Part VI, Line 15b is not applicable and has been answered no, in accordance with the instructions to the Form 990. Form 990, Part VI, Line 1a Material differences in voting rights The Executive Committee membership will be the Chair of the RHC Board, the Vice Chair of the RHC Board, and 2 members at large from the RHC Board, and Chairman of the Finance Committee. Each Committee member has been determined by the Board not to have a conflict of interest with respect to the compensation transaction(s) to be reviewed. At the start of the year, each member will review the organization's conflict of interest policy to ensure he or she has no conflict of interest. If a real, potential, or perceived conflict of interest is identified, the member will review the issue with the Executive Committee Chair and legal counsel to determine the appropriate action. Except where prohibited by law, the Executive Committee may transact all regular business of the Corporation during the interim between the meetings of the Board of Directors, provided that any action taken shall not conflict with the policies and express wishes of the Board of Directors and it shall report all matters of major importance to the Board. The Committee may also review annually the performance of the president of the Corporation and report to the Board of Directors the conclusions of this report. The Executive Committee, acting in its role as the Executive Compensation Committee and in accordance with the Corporate Bylaws, is authorized to act on the Board's behalf in (i) determining appropriate compensation for RHC executives and other disqualified persons; (ii) evaluating executives' and other disqualified persons' compensation plans, policies, and programs; (iii) reviewing benefit plans for executives and other disqualified persons; and (iv) verifying that compensation information is appropriately and fully disclosed. In discharging its role, the Executive Committee is empowered to investigate any matter brought to its attention with access to all RHC books, records, facilities, and personnel. It has the authority to retain outside counsel, compensation consultants, and/or other experts and will receive adequate funding from RHC to engage such advisors. It shall have sole authority to retain, compensate, terminate, and oversee the advisors, who shall be accountable ultimately to the health system board. Form 990, Part VI, Line 6 Classes of members or stockholders The sole corporate member of Riverside Senior Living Center is Riverside Health System, a related tax exempt organization. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body As the sole corporate member, Riverside Health System has the authority to appoint or remove members of the governing body. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders The power and authority of the Member concerning the affairs of the Corporation shall consist of those reserved powers as set forth in this Section. The Corporation may, at its option, initiate or make recommendations to the Member with respect to any of the following matters: (a) Elect and remove, with or without cause, the Directors of the Corporation; (b) Elect and remove the president of the Corporation; (c) Adopt, amend, restate or repeal the Articles of Incorporation and Bylaws of the Corporation; (d) Authorize the Corporation to engage in, or enter into any transaction providing for the sale, lease, exchange or other disposition of assets of the Corporation outside the Riverside Health System d/b/a Riverside Healthcare corporate structure in excess of five percent (5%) of its assets, as defined in the Corporate bond indenture, in any twelve (12) month period; (e) Adopt a plan of dissolution or liquidation of the Corporation and distribution of its assets; (f) Adopt a plan of merger, consolidation or corporate reorganization involving the Corporation other than in the ordinary course of health care operations; (g) Authorize any transaction which would result in a change in ownership or control of the Corporation; (h) Approve the appointment of an independent auditor or the adoption of accounting policies and investment guidelines; (i) Adopt capital and operating budgets of the Corporation; (j) Adopt and execute a strategic plan of the Corporation; (k) Incur indebtedness in excess of the limits established by the Member from time to time; (l) Authorize the Corporation to make loans in excess of the limits established by the Member from time to time; (m) Authorize any capital expenditures in excess of limits established by the Member from time to time; (n) Authorize any donation of assets of the Corporation in excess of limits established by the Member from time to time; (o) Authorize the sale, transfer, encumbrance or otherwise dispose of any real property or interest therein or the purchase of any real estate; (p) Organize or acquire, or authorize the organization or acquisition of any subsidiary or affiliate of the Corporation ("affiliate" shall include any corporation, association, partnership, trust, joint venture, or other entity directly or indirectly controlling, controlled by, or under common control with the Corporation); (q) Establish policy guidelines and criteria for implementation of the Corporation's mission and periodically review and amend the mission statement; (r) Approve any policy by the Corporation or any action taken by the Corporation as to initiation, defense, or settlement of legal or administrative actions in excess of such amounts as shall be established pursuant to corporate policy; (s) Modify compensation and benefit policies, with the exception of those involving the president/chief executive officer, which are solely the responsibility of the Member's executive committee. Form 990, Part VI, Line 11b Review of form 990 by governing body The form 990 is reviewed in detail by the organization's management. Subsequent to this review, the form 990 is supplied to all board members prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The conflict of interest questionnaires are mailed to all board members, officers and key employees (as applicable) annually. Each member must read and sign the form to disclose any potential conflicts for the year. If a conflict arises with a board member, the board member is made aware that they must abstain from voting on any issue related to the conflict. The process is monitored by the assistant to the CEO of Riverside Medical Center. Form 990, Part VI, Line 15a Process to establish compensation of top management official Compensation for the organization's officers is determined by Riverside Medical Center (RMC), a related tax-exempt organization. RMC's compensation review process is as follows: Riverside Medical Center's executive total compensation program is governed by the Executive Committee of the Board of Directors. The Committee is comprised of independent members of the system board who have no personal interest in any executive compensation transactions. The Committee governs the system's executive total compensation program for all positions at the level of Vice President and above. Each year the Committee engages an independent compensation consultant to assist in determining appropriate compensation of the organization's top management officials. In setting the top management official's compensation, the Executive Committee relies on recent independent compensation studies that provide compensation data for similarly qualified persons in comparable organizations to support its decision-making process. The Committee follows all steps required by the Internal Revenue Service (IRS) to qualify for the safe harbor under the intermediate sanctions regulations. The Committee adequately documents its compensation determinations and deliberations regarding compensation in the minutes on a timely basis. Form 990, Part VI, Line 19 Required documents available to the public Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to Internal Revenue Code (IRC) Section 6104. These documents are not available to the public at this time. Form 990, Part IX, Line 11g Other Fees Purchased Services - Total Expense: 3041309, Program Service Expense: 2836043, Management and General Expenses: 205266, Fundraising Expenses: ; Form 990, Part X, Line 20 Tax-Exempt Bonds Riverside Senior Living Center is part of an obligated group that has been issued various tax exempt bonds since December 2002. The liabilities reported on the organization's balance sheet have been allocated specifically to this organization but the Schedule K is filed by the sole corporate member, Riverside Medical Center, a related tax-exempt organization. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Equity Transfer From Affiliate - 33459; Riverside Health System 350 N Wall Street Kankakee IL 60901 363167726 Parent IL 501(c)(3) Type III-FI NA false Riverside Medical Center 350 N Wall Street Kankakee IL 60901 362414944 Healthcare IL 501(c)(3) 3 Riverside Health System false Oakside Corporation 350 N Wall Street Kankakee IL 60901 363166804 Healthcare IL 501(c)(3) Type III-FI Riverside Health System false Riverside Healthcare Foundation 350 N Wall Street Kankakee IL 60901 363166033 Supporting Organization IL 501(c)(3) Type II Riverside Health System false Butterfield Service Corp 350 N Wall Street Kankakee IL 60901 363166197 Health Services IL NA C Corporation false false false false true false false false false false false false false false false true true false false true