2019-05-13T16:43:32-05:00 2018-06-30 BKD LLP 1551 N WATERFRONT PKWY STE 300 WICHITA KS 672066601 990 2017-07-01 237154996 PRESBYTERIAN MANORS INC % BRUCE H SHOGREN PRES 3166851100 PO BOX 20440 WICHITA KS 672081440 MELANIE OWENS CFO 3166851100 2019-05-15 true SHAWNELL LINOT P01663908 3162652811 167.68.126.162 48010220191335000060 2019-05-13 P 1E18B200E692A862BC78DEF5BEBFB82C16DD5F39 1E18B200E692A862BC78DEF5BEBFB82C16DD5F39 2017 2019-02-21 02:37:17Z BRUCE H SHOGREN PO BOX 20440 WICHITA KS 672081440 116301295 false X WWW.PRESBYTERIANMANORS.ORG X 1989 KS TO PROVIDE QUALITY ACTIVE SENIOR LIVING AND HEALTH CARE WITHIN A CHRISTIAN-BASED COMMUNITY. 7 7 2938 1306 43219 -7636 570306 2303617 108545635 110874920 948052 2537338 414253 502935 110478246 116218810 0 0 0 0 53863217 54744130 0 0 0 59299260 61634344 113162477 116378474 -2684231 -159664 172216922 178639500 184960172 192087042 -12743250 -13447542 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 97692161 0 110918139 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. 97692161 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 259 0 true 2938 true true true false false false false true true false false false false X 7 7 true false true false true true false true true false false true true true true true true true true false KS X BRUCE H SHOGREN 3166851100 PO BOX 20440 WICHITA KS 672081440 X RANDY WEDEL TRUSTEE 1.0 2.0 X 0 0 0 AARON MORRISON TRUSTEE 1.0 2.0 X 0 0 0 ELEANOR NELSON CHAIR 1.0 2.0 X X 0 0 0 ELIZABETH MCKELL TRUSTEE 1.0 2.0 X 0 0 0 GARY BRENNECKE TRUSTEE 1.0 2.0 X 0 0 0 JAMES COOK VICE CHAIR 1.0 2.0 X X 0 0 0 R LYMAN OTT TRUSTEE 1.0 2.0 X 0 0 0 RICHARD CUMBERLAND TRUSTEE 1.0 2.0 X 0 0 0 RALPH GAGE TRUSTEE 1.0 2.0 X 0 0 0 DAN HARRIS TRUSTEE 1.0 2.0 X 0 0 0 BRUCE H SHOGREN PRESIDENT/CEO 30.0 10.0 X 0 309839 27213 WILLIAM H TAYLOR CHIEF OPERATING OFFICER 30.0 10.0 X 0 205619 26455 JOSEPH A GIRARDI CFO/TREASURER 30.0 10.0 X 0 177199 13062 MELANIE OWENS CFO/TREASURER 30.0 10.0 X 0 133375 10187 SHERRY K HIND CORPORATE SECRETARY 30.0 10.0 X 0 107554 7284 JOAN MILLER ASST. TREASURER/CONTROLLER 30.0 10.0 X 0 112866 24780 0 1046452 108981 0 false true false AEGIS THERAPIES 5220 TENNYSON PARKWAY SUITE 400 PLANO TX 75024 THERAPY SERVICES 5868815 MORRISON MANAGEMENT SPECIALIST 400 NORTHRIDGE RD STE 600 ATLANTA GA 30350 DINING SERVICES 639279 CASCADE HEALTH SERVICES 1045 SWIFT AVE KANSAS CITY KS 64116 TEMPORARY LABOR 421627 BKD LLP 910 E ST LOUIS ST STE 200 SPRINGFIELD MO 65806 AUDIT, TAX, CMS BILL 362943 PHOENIX RENOVATION AND RESTORATION 16250 FOSTER OVERLAND PARK KS 66085 RESTORATION SERVICES 238879 14 70987 25284 237590 1969756 2303617 NET RESIDENT SERVICE REVENUE 623000 110874920 110874920 110874920 2578631 2578631 0 60067 60067 146211 146211 0 146211 146211 6434 47727 -41293 -41293 -41293 90769 70987 34758 56011 56011 0 0 0 0 0 0 PRESCHOOL 812900 45087 42269 2818 WELLNESS CENTER 900099 950 950 All Other Misc Revenue 900099 194609 194609 194609 194609 240646 116218810 110874920 43219 2997054 0 0 0 0 0 0 47666266 44396631 3269635 181689 168594 13095 3419750 3182080 237670 3476425 3243001 233424 8687115 0 8687115 200911 0 200911 161491 0 161491 8643 0 8643 0 91346 0 91346 1652747 1544272 108475 737100 0 737100 9222400 6915711 2306689 1206065 340647 865418 0 0 0 4546246 4404275 141971 253234 172649 80585 0 0 0 175623 57583 118040 7804636 7406779 397857 0 10648768 10203036 445732 550007 168538 381469 ANCILLARY COSTS 8277911 8277911 FOOD 4948636 4748989 199647 BAD DEBT EXPENSE 807767 807767 NURSING CONTRACT LABOR 1653698 1653698 116378474 97692161 18686313 0 1459133 7014681 94586 90595 9600 626194 7247314 7257742 0 0 0 0 0 0 0 0 1095971 1797178 274327815 170293941 109375799 104033874 24074084 26294757 1567540 1348201 0 0 0 0 27292895 30176278 172216922 178639500 7646107 8885565 0 0 53075419 54718132 122687970 126347950 0 0 0 0 121719 656610 0 0 1428957 1478785 184960172 192087042 X -33321104 -34915885 7080416 7721212 13497438 13747131 -12743250 -13447542 172216922 178639500 X -159664 -175260 -369368 X false true X true false X 663167 845670 1214497 570306 2278333 5571973 93307440 99644182 110750584 108545635 110874920 523122761 0 0 0 93970607 100489852 111965081 109115941 113153253 528694734 2475 17596 116213 15221 16661 168166 0 2475 17596 116213 15221 16661 168166 528526568 1296543 3962960 1188068 1372890 2810193 10630654 0 1296543 3962960 1188068 1372890 2810193 10630654 0 1051187 411021 207381 174722 240646 2084957 96318337 104863833 113360530 110663553 116204092 541410345 0.97620 0.97739 0.01964 0.01837 X false false false false false true 8643 false false false 8643 false false SCHEDULE C, PART II-B, LINE 1F 10% OF LEADINGAGE KANSAS DUES, 5% OF LEADINGAGE MISSOURI DUES, AND 3.83% OF NATIONAL HOSPICE AND PALLIATIVE CARE ORGANIZATION DUES ARE DEDICATED TO LOBBYING. 7978769 790 648387 19917 484184 8123845 6864225 433 1407134 10951 282072 7978769 6600284 619 565365 8677 293366 6864225 7262141 472 215825 16769 861385 6600284 6296195 1000 1298731 14235 319550 7262141 0.62100 0.37900 true false 4360848 4360848 213713262 128099280 85613982 41706102 32766291 8939811 14547603 9428370 5119233 104033874 ASSETS HELD IN TRUST 9057891 FORWARD DELIVERY AGREEMENTS 575245 FUNDS HELD BY FISCAL AGENT 17153178 DUE FROM PMMA 262290 INITIAL CONTINUING CARE CONTRA 2700963 OTHER ACCOUNTS RECEIVABLE 426711 30176278 0 RESIDENT DEPOSITS 145095 LIABILITY FOR ANNUITIES 478038 WORKERS COMP RESERVE 801000 DUE TO ASHFIELD 54652 1478785 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. MEALS/FESTIVAL 126321 49157 77164 13898 2875 7426 GOLF 35435 21830 13605 3740 3330 901 2588 0 161756 70987 90769 3740 3330 14799 2875 10014 34758 56011 X X X X X X true false false false false false false false false BRUCE H SHOGREN PRESIDENT/CEO 0 296184 0 0 0 13655 0 0 0 27213 0 337052 0 0 WILLIAM H TAYLOR CHIEF OPERATING OFFICER 0 185642 0 0 0 19977 0 0 0 26455 0 232074 0 0 JOSEPH A GIRARDI CFO/TREASURER 0 117261 0 0 0 59938 0 0 0 13062 0 190261 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. SCHEDULE J, PART I, LINE 4A PRESBYTERIAN MANORS OF MID-AMERICA, INC. SEVERANCE AGREEMENTS CONTAIN COMPENSATION AND/OR BENEFIT INFORMATION, AS WELL AS TERMS THAT BOTH PARTIES MUST AGREE TO IN ORDER FOR THE AGREEMENT TO BE FULFILLED. THE AGREEMENTS ALSO INCLUDE A RELEASE OF CLAIMS BY THE EMPLOYEE. JOSEPH A. GIRARDI RECEIVED A SEVERANCE PAYMENT OF $55,137 FROM PRESBYTERIAN MANORS OF MID-AMERICA, INC. A CITY OF WICHITA KANSAS 486000653 967249MW0 2013-07-30 77270126 SEE PART VI false false false B CITY OF WICHITA KANSAS 486000653 967249NQ2 2014-08-14 27454656 SEE PART VI false false false C CITY OF WICHITA KANSAS 486000653 967249MW0 2016-06-30 3600000 SEE PART VI false false false D CITY OF WICHITA KANSAS 486000653 967249QF3 2018-05-14 28315486 SEE PART VI false false false A 0 0 78302243 5115812 3326379 0 1427159 0 0 39440278 30746916 0 2016 true true true true B 10150000 0 27535222 1119242 2253871 0 0 0 0 23699276 391125 0 2016 false false true true C 0 0 3656798 0 0 0 0 0 0 3656798 0 0 2018 false false true true D 0 0 28321755 1777819 0 0 448580 0 0 0 20087946 6008841 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 0 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 false 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 REISSED 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, LINE A, COLUMN (F) REFUND 2004III AND 2007III BONDS AND FINANCE HEALTH CARE FACILITIES IMPROVEMENTS. NOTE IN PART VI - 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, LINE B, COLUMN (F) FINANCE HEALTH CARE FACILITIES IMPROVEMENTS. SCHEDULE K, PART I, LINE C, COLUMN (F) FINANCE HEALTH CARE FACILITIES IMPROVEMENTS. SCHEDULE K, PART I, LINE D, COLUMN (F) REFUND 2005AB BONDS AND FINANCE HEALTH CARE FACILITIES IMPROVEMENTS. NOTES IN PART VI - THE 2005AB BONDS WERE ORIGINALLY ISSUED 4/14/2005. SCHEDULE K, PART II, LINE 3, COLUMN A AMOUNT IS NOT EQUAL TO THE ISSUE PRICE DUE TO INVESTMENT EARNINGS DURING THE PROJECT PERIOD. SCHEDULE K, PART II, LINE 3, COLUMN B AMOUNT IS NOT EQUAL TO THE ISSUE PRICE DUE TO INVESTMENT EARNINGS DURING THE PROJECT PERIOD. SCHEDULE K, PART II, LINE 3, COLUMN C AMOUNT IS NOT EQUAL TO THE ISSUE PRICE DUE TO INVESTMENT EARNINGS DURING THE PROJECT PERIOD. SCHEDULE K, PART II, LINE 14, COLUMN C 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 II, LINE 3, COLUMN D AMOUNT IS NOT EQUAL TO THE ISSUE PRICE DUE TO INVESTMENT EARNINGS DURING THE PROJECT PERIOD. DID NOT INCLUDE $1,110.41 2005AB PROCEEDS MOVED FROM 2005AB DSR FUNDS TO 2018 PROJECT FUND (TRANSFERRED PROCEEDS ARE NOT INCLUDED IN THE DEFINITION OF PROCEEDS ENTERED ON LINE 3 PER SCHEDULE K INSTRUCTIONS). SCHEDULE K, PART III, COLUMN D THE BONDS WERE ISSUED IN PART TO REFINANCE PROJECTS ORIGINALLY FINANCED BY BONDS ISSUED 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 6/30/2018. SCHEDULE K, PART IV, LINE C, COLUMN A THE ARBITRAGE REBATE ANALYSIS WAS PERFORMED AS OF 7/1/2018. SCHEDULE K, PART IV, LINE 2C, COLUMN C THE ARBITRAGE REBATE ANALYSIS WAS PERFORMED AS OF 7/1/2018. SCHEDULE K, PART IV, LINE 6, COLUMN A DISPOSITION PROCEEDS ARE INVESTED AFTER THE 30-DAY TEMPORARY PERIOD. SCHEDULE K, PART IV, LINE 6, COLUMN C DISPOSITION PROCEEDS ARE INVESTED AFTER THE 30-DAY TEMPORARY PERIOD. 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 4 THE BOARD OF TRUSTEES OF PRESBYTERIAN MANORS OF MID-AMERICA, INC., A RELATED 501(C)3 ORGANIZATION, UPDATED AND ADOPTED REVISIONS TO THE BOARD BYLAWS ON MARCH 6, 2018. THREE NEW BOARD COMMITTEES WORK OUTSIDE OF THE SCHEDULED BOARD OF TRUSTEES MEETINGS AND THEN REPORT RESULTS TO THE FULL BOARD. THE GOAL OF THE NEW COMMITTEE STRUCTURE IS TO STREAMLINE THE GOVERNANCE PROCESS AND TO INCREASE TRUSTEE INVOLVEMENT. THE COMMITTEES HAVE EFFECTIVELY ACCOMPLISHED BOTH OBJECTIVES. THE THREE COMMITTEES ARE AS FOLLOWS: COMMITTEE ON GOVERNANCE, COMMITTEE ON STRATEGY FOR MISSION, AND FINANCE, AUDIT, AND CENSUS COMMITTEE. 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 8,913 TRANSFER TO SEF (378,281) ---------- (369,368) PRESBYTERIAN MANORS OF MID-AMERICA 2414 N WOODLAWN BLVD WICHITA KS 67220 480877587 MANAGEMENT KS 502(C)(3) 12B NA false ASHFIELD ACTIVE LIVING & WELLNESS COMMUN 575 COUCH AVE KIRKWOOD MO 63122 205385139 CCRC MO 501(C)(3) 10 PMMA false SALINA PRESBYTERIAN MANOR ENDOWMENT FUND 2601 E CRAWFORD ST SALINA KS 67401 480937829 FUND MGMT KS 501(C)(3) 12A PMI true false false true false false false false false false true false false true false false false true true true SALINA ENDOWMENT FUND R 378281 FMV