2018-07-30T12:53:47-05:00 2017-12-31 BKD LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2017-01-01 481199065 VILLAGE SHALOM INC % NICOLE ANTHONY VILL 9133172600 5500 WEST 123RD STREET OVERLAND PARK KS 66209 MATTHEW E LEWIS PRESIDENT AND CEO 8163172600 2018-11-15 true Michael J Engle P00482834 8162216300 2017 2022-09-23 18:48:47Z MATTHEW LEWIS 5500 WEST 123RD STREET OVERLAND PARK KS 66209 20907398 false X WWW.VILLAGESHALOM.ORG X 1996 KS TO PROVIDE THE HIGHEST QUALITY OF RESIDENT CARE TO MEET THE PHYSICAL, SOCIAL, AND SPIRITUAL NEEDS OF SENIORS TO SUPPORT THEIR HIGHEST LEVEL OF INDEPENDENCE. 20 20 333 120 0 0 2997568 2715642 16219116 16161844 -143951 -6588 -8928 -61637 19063805 18809261 370781 356037 0 0 7821132 8381356 0 0 951596 10075988 10376533 18267901 19113926 795904 -304665 38876517 44731906 29627001 34628804 9249516 10103102 X SEE SCHEDULE O false false 15938980 356037 16161844 SEE SCHEDULE O 15938980 true true false true false false false false false true true false false false true false true false false false false false false true true false false false true true true false false false false false false false false false false false false false false false false false false false true 99 0 true 333 true false false false false false true true false false false false X 20 20 false false true false false false false true true false false true true true true true true true false false KS X NICOLE ANTHONY 9133172600 5500 WEST 123RD STREET OVERLAND PARK KS 66209 X ALANA MULLER DIRECTOR 2.0 0.0 X 0 0 0 ALLISON BEREY DIRECTOR 2.0 0.0 X 0 0 0 ANDREW KAUFMAN DIRECTOR 2.0 0.0 X 0 0 0 BARRY FINK DIRECTOR/TREASURER 2.0 0.0 X X 0 0 0 BRUCE KERSHENBAUM DIRECTOR/VICE CHAIR 2.0 0.0 X X 0 0 0 DAVID SPIZMAN DIRECTOR 2.0 0.0 X 0 0 0 FRANK LIPSMAN DIRECTOR 2.0 0.0 X 0 0 0 HOWARD ROSENTHAL DIRECTOR 2.0 0.0 X 0 0 0 JAMES KLEIN DIRECTOR 2.0 0.0 X 0 0 0 JONNY GIRSON DIRECTOR 2.0 0.0 X 0 0 0 JOSEPH HIERSTEINER DIRECTOR 2.0 0.0 X 0 0 0 KAREN GLICKSTEIN DIRECTOR/CHAIR 2.0 0.0 X X 0 0 0 MARCIA SCHOENFELD DIRECTOR 2.0 0.0 X 0 0 0 MICHAEL ABRAMS DIRECTOR 2.0 0.0 X 0 0 0 RODNEY MINKIN DIRECTOR 2.0 0.0 X 0 0 0 SHIRLEY HELZBERG DIRECTOR 2.0 0.0 X 0 0 0 TRACY SHAFTON DIRECTOR/SECRETARY 2.0 0.0 X X 0 0 0 ELLEN CHILTON DIRECTOR 2.0 0.0 X 0 0 0 BOB GERSHON DIRECTOR 2.0 0.0 X 0 0 0 ANN ISENBERG DIRECTOR 2.0 0.0 X 0 0 0 KARIN MCCRARY COO 40.0 0.0 X 152526 0 28156 MATTHEW LEWIS PRESIDENT/CEO 40.0 0.0 X 290102 0 30747 NICOLE ANTHONY DIRECTOR OF FINANCE 40.0 0.0 X 110993 0 31067 JILL ALLIN DIRECTOR OF MARKETING 40.0 0.0 X 136363 0 31960 MICHELLE LAPOINTE DIRECTOR OF PHILANTHROPY 40.0 0.0 X 116748 0 13927 806732 0 135857 5 false true false SUMMIT CARE INC 6830 W 121ST CT OVERLAND PARK KS 66209 CONTRACT THERAPY 782482 MORRISON COMMUNITY LIVING 5801 PEACHTREE DUNWOODY RD ATLANTA GA 30342 DINING SERVICES 2333517 HARKRADER CONSTRUCTION 1001 NW CHIPMAN RD LEES SUMMIT MO 64081 GENERAL CONTRACTOR 283882 SFCS 305 S JEFFERSON ROANOKE VA 24011 ARCHITECT 1229721 RETIREMENT DYNAMICS INC PO BOX 667986 CHARLOTTE NC 28266 MARKETING CONSULTING 277729 15 208226 2507416 2715642 RESIDENT CARE REVENUE 623000 15827916 15827916 ENTRANCE FEES 623000 274881 274881 FOOD SERVICE REVENUE 623000 59047 59047 16161844 79946 79946 0 0 0 0 0 1887052 1889239 84347 -2187 -84347 -86534 -86534 43582 208226 124551 -80969 -80969 0 0 0 0 0 0 MISCELLANEOUS REVENUE 900099 19332 19332 19332 18809261 16161844 -68225 0 356037 356037 0 0 643591 515436 104498 23657 0 6397166 4861603 1064871 470692 43215 42506 709 778416 701960 67568 8888 518968 391476 88680 38812 0 44349 44349 114726 114726 0 0 0 2059098 1717494 138812 202792 353391 4815 188612 159964 508965 255789 224614 28562 150534 148065 2469 0 1286434 1251477 34957 38977 32592 3171 3214 0 24654 5757 18165 732 367375 358783 8592 0 2266328 2229160 37168 220673 187573 33100 DIETARY 2227972 2227972 MEDICAL SUPPLIES 463194 463194 PROGRAMMING 169413 169413 BAD DEBT EXPENSE 14268 14268 66182 3610 48289 14283 19113926 15938980 2223350 951596 3954 8113 628800 3451654 56445 1199296 799579 627027 0 0 0 0 0 0 80141 71855 380876 367326 64942380 33921048 29582514 31021332 6709727 6551985 230588 237100 0 0 0 0 403893 1196218 38876517 44731906 1463647 1348273 0 0 18178433 18581240 9806182 12943920 0 0 0 0 80522 254745 0 0 98217 1500626 29627001 34628804 X 7096573 5796498 624607 2192851 1528336 2113753 9249516 10103102 38876517 44731906 X -304665 391226 767025 X false true X true false X 1105220 20733528 1081108 2997568 2715642 28633066 16050750 16231645 16406384 16219116 16161844 81069739 0 0 0 17155970 36965173 17487492 19216684 18877486 109702805 204506 41551 69480 315537 284843 6534 1263495 1162698 1203687 3921257 284843 6534 1468001 1204249 1273167 4236794 105466011 14845 311 1941 163886 79946 260929 0 14845 311 1941 163886 79946 260929 0 6901796 25508 5385 9725 19329 6961743 24072611 36990992 17494818 19390295 18976761 116925477 0.90199 0.87413 0.00223 0.00181 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false true 1930 false false false 1930 false SCHEDULE C, PART II-B, LINE 1F FOR 2017, $1,930 OF DUES PAID TO LEADING AGE KANSAS AND LEADING AGE NATIONAL WERE USED FOR LOBBYING/ADVOCACY EXPENDITURES. 1605654 50000 165385 42336 7211 1771492 1487889 50000 97822 28215 1842 1605654 1560603 50000 -40854 80596 1264 1487889 1597414 50000 10173 95783 1201 1560603 1573835 125623 100824 1220 1597414 0.89465 0.10535 false false 2252860 2252860 40334326 19216858 21117468 15848677 12799770 3048907 6506517 1904420 4602097 31021332 0 Deposits 1500626 1500626 17445444 391226 -147139 244087 17201357 1607904 1607904 18809261 18952519 -147139 -147139 19099658 14268 14268 19113926 SCHEDULE D, PART V, LINE 4 EARNINGS FROM THE ENDOWMENT FUNDS ARE TO BE USED FOR RESIDENT ACTIVITIES, FINANCIAL ASSISTANCE, EMPLOYEE RECOGNITION, STAFF DEVELOPMENT AND TRAINING. 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. SCHEDULE D, PART XI, LINE 2D SPECIAL EVENTS EXPENSE $ 124,551 GAIN/LOSS ON SALE OF ASSETS $ 84,347 GRANTS/OTHER ASSISTANCE TO INDIVIDUALS $(356,037) ---------- $(147,139) SCHEDULE D, PART XI, LINE 4B BAD DEBT EXPENSE $ 14,268 INCREASE/(DECREASE) IN TEMP RESTRICTED NET ASSETS $ 1,497,128 INCREASE/(DECREASE) IN PERM RESTRICTED NET ASSETS $ 96,508 ----------- $ 1,607,904 SCHEDULE D, PART XII, LINE 2D SPECIAL EVENT EXPENSE $ 124,551 GAIN/LOSS ON SALE OF ASSETS $ 84,347 GRANTS/OTHER ASSISTANCE TO INDIVIDUALS $ (356,037) ----------- $ 147,139 SCHEDULE D, PART XII, LINE 4B BAD DEBT EXPENSE $ 14,268 AGES OF EXCELLE 218982 188962 30020 13169 42582 27500 26992 FATHERS DAY RUN 32826 19264 13562 4797 840 450 8221 0 251808 208226 43582 17966 43422 27950 35213 124551 -80969 true FINANCIAL ASSISTANCE 6 356037 SCHEDULE I, 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 X true false false false false false false false false KARIN MCCRARY COO 117223 0 0 0 35303 0 0 0 28156 0 180682 0 0 0 MATTHEW LEWIS PRESIDENT/CEO 279560 0 10542 0 0 0 0 0 30747 0 320849 0 0 0 JILL ALLIN DIRECTOR OF MARKETING 93471 0 42892 0 0 0 2909 0 29051 0 168323 0 0 0 FORM 990 SCHEDULE J, PART I, LINE 4 KARIN MCCRARY $35,303 A KANSAS DEVELOPMENT FINANCE AUTHORITY 481066589 2013-05-29 12155000 NOTE IN PART VI false false false B KANSAS DEVELOPMENT FINANCE AUTHORITY 481066589 2017-04-11 6250000 NOTE IN PART VI false false false A 3051553 0 12155000 0 0 0 0 0 0 0 12155000 0 2002 true false true true B 42074 0 6250000 0 0 0 115000 0 0 3767545 0 2367455 false false false true A false false true true false 0.00000 0.00000 0.00000 false false false true B 0 true A false true true false 0 false 0 false true B false true true false 0 false 0 false true A true B true Part I, Line A, Column (f) REFUND 1998AA BONDS (ORIGINALLY ISSUED 12/2/1998). PART I, LINE B, COLUMN (F) PRELIMINARY COSTS FOR THE 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 THE TOTAL PROCEEDS TO BE RECEIVED FROM THE SALE OF THE 2017C BONDS WILL BE $6,250,000. THESE BOUNDS WERE ISSUED AS A "DRAW-DOWN LOAN" UNDER REGULATION 1.150-1(C)(4). AS OF THE FISCAL YEAR END, $3,882,545.50 HAD BEEN DRAWN. IN ACCORDANCE WITH THE BOND DOCUMENTS, ALL REMAINING PROCEEDS ARE TO BE DRAWN BY JUNE 30, 2018. PART II, COLUMN B, LINE 12 THIS IS THE AMOUNT OF 2017C BOND PROCEEDS THAT HAD NOT BEEN DRAWN AS OF THE FISCAL YEAR END BUT WILL BE DRAWN BY JUNE 30, 2018 AND USED TO PAY PROJECT COSTS. PART II, COLUMN B, LINE 13 AND LINE 16 THE PROJECT WAS NOT COMPLETED AS OF THE FISCAL YEAR END. PART III, COLUMN B, LINE 1 THROUGH LINE 8 THE PROJECT WAS NOT COMPLETED AS OF THE FISCAL YEAR END. AS A RESULT THE "MEASUREMENT PERIOD" FOR THE PROJECT HAS NOT STARTED AND PART III HAS NOT BEEN COMPLETED. FORM 990, PART III, LINE 1 AT VILLAGE SHALOM, OUR MISSION AND PASSION IS PROVIDING THE HIGHEST QUALITY OF RESIDENT CARE AND OUTREACH PROGRAMMING TO THE SENIORS OF OUR COMMUNITY. OUR OVERARCHING GOAL FOR THE SERVICES WE OFFER IS TO MEET THE PHYSICAL, SOCIAL AND SPIRITUAL NEEDS OF EVERY INDIVIDUAL WE TOUCH, AND TO DO SO WITHIN A CONTINUUM OF CARE THAT ENCOURAGES AND SUPPORTS THE HIGHEST POSSIBLE LEVEL OF INDEPENDENCE FOR THOSE SENIORS ENTRUSTED TO OUR CARE. WE ARE COMMITTED TO PROVIDING THESE SERVICES TO SENIORS FROM DIVERSE CULTURES AND ECONOMIC BACKGROUNDS. FORM 990, PART III, LINE 4A 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 NEARLY 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 $1.3 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. FORM 990 PART VI, SECTION A, LINE 4 VILLAGE SHALOM AMENDED ITS BYLAWS IN 2017. THE AUTHORIZED NUMBER OF DIRECTORS INCREASED FROM 20 TO 21. THE TERM OF SERVICE WAS AMENDED TO ALLOW FOR TERMS UP TO THREE YEARS, AND CONSECUTIVE TERMS CHANGED FROM A MAXIMUN OF THREE CONSECUTIVE TERMS TO NO MORE THAN NINE CONSECUTIVE YEARS. ADDITIONALLY, PAST CHAIRS OF THE BOARD HAVE THE OPTION TO SERVE FOR AN ADDITIONAL THREE YEARS. THE BYLAWS WERE ALSO AMENDED TO INCLUDE LIFETIME BOARD MEMEBERS AS VOTING MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS COMPILED/COMPLETED BY AN INDPENDENT CPA FIRM, BKD. BKD 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 BKD. THE 990 DRAFT IS E-MAILED TO ALL VOTING MEMBERS OF THE ORGANIZATIONS GOVERNING BOARD PRIOR TO THE FILING WITH THE IRS. THE 990 IS A TOPIC AT THE FINANCE COMMITTEE MEETING PRIOR TO THE FILING AND AT 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 GONE OVER WITH EVERY EMPLOYEE AT ORIENTATION, AND EVERY BOARD MEMBER WHEN INSTALLED. A CODE OF CONDUCT IS SIGNED BY EVERY EMPLOYEE AND BOARD MEMBER AT ORIENTATION (UPON HIRE OR INSTALLATION). ANNUALLY, EVERY EMPLOYEE MEMBER COMLETES 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. 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 & 15B 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 KAHSA. 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 DESCRIPTION:CONTRACT THERAPY SERVICES TOTAL FEES:747453 FORM 990 PART IX LINE 11G DESCRIPTION:OTHER CONTRACTED SERVICES TOTAL FEES:1311645