2018-10-04T09:25:36-05:00 2018-05-31 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2017-06-01 351118472 SWISS VILLAGE INC % ROGER YOUNG SWIS 2605893173 1350 W MAIN STREET BERNE IN 46711 RODNEY E MASON PRESIDENT/CEO 2605893173 2018-10-15 true Lauren R Denton P01571860 2604604000 167.68.126.162 35027420182775000000 2018-10-04 P F560D4A486E1B6265A73BA7576EDA83A4C287CC2 F560D4A486E1B6265A73BA7576EDA83A4C287CC2 2017 2018-06-14 16:35:46Z RODNEY E MASON 1350 W MAIN STREET BERNE IN 46711 16265214 false X WWW.SWISSVILLAGE.ORG X 1968 IN AS A CONTINUING CARE RETIREMENT COMMUNITY, SWISS VILLAGE OFFERS RESIDENTS A FULL RANGE OF ACCOMMODATIONS, RECREATIONAL ACTIVITIES AND INTERGENERATIONAL PROGRAMS 9 9 427 146 640601 271177 1398330 10527656 11857922 697621 608433 1437496 1444625 12933950 15309310 94790 161328 0 0 9709646 10332069 0 0 46456 2528688 2777004 12333124 13270401 600826 2038909 33849178 36819209 12588992 13285260 21260186 23533949 X SWISS VILLAGE RETIREMENT COMMUNITY IS A NOT-FOR-PROFIT CORPORATION COMMITTED TO PROVIDING QUALITY SERVICES AND AFFORDABLE FACILITIES IN A CHRISTIAN ENVIRONMENT THAT ENHANCES LIFE WITH DIGNITY, MEANING AND OPPORTUNITIES FOR GROWTH. false false 11964071 161328 11891912 AS A CONTINUING CARE RETIREMENT COMMUNITY, SWISS VILLAGE OFFERS RESIDENTS A FULL RANGE OF ACCOMMODATIONS INCLUDING INDEPENDENT LIVING DUPLEXES AND APARTMENTS, RESIDENTIAL/ASSISTED LIVING APARTMENTS, HEALTHCARE, AND DEMENTIA CARE. DIVERSE PROGRAMMING, SUCH AS A WELLNESS CENTER, THERAPY SERVICES, INTERGENERATIONAL PROGRAMMING AND DAILY RECREATIONAL ACTIVITIES, ENCOURAGES INDIVIDUALS TO ENGAGE LIFE. CURRENTLY THERE ARE APPROXIMATELY 300 RESIDENTS AND 216 FULL TIME EQUIVALENT EMPLOYEES. SWISS VILLAGE'S KINDER HAUS DAYCARE FACILITY IS LICENSED BY THE STATE OF INDIANA TO PROVIDE CARE TO 50 CHILDREN AGES 6 WEEKS TO 6 YEARS OLD. KINDER HAUS CHILDREN BENEFIT FROM HIGH CHILD STAFF RATIOS, NUTRITIOUS MEALS, AND A VARIETY OF EDUCATIONAL LESSON PLANS DAILY. INTERGENERATIONAL PROGRAMS ARE PLANNED WITH THE RESIDENTS OF SWISS VILLAGE TO HELP PEOPLE OF ALL GENERATIONS LEARN TO INTERACT AND APPRECIATE EACH OTHER. 11964071 true true false false false false false false false true true false false false true false true false false false false false false false false false false true true true true false false false false false false false false false false false false false false false false false false false true 50 0 427 true false false false false false false false false false false X 9 9 true false false false false false false true true false false true true true true true true true true false IN X ROGER YOUNG 2605893173 1350 W MAIN STREET BERNE IN 46711 KENT LIECHTY BOARD PRESIDENT 3.0 0.0 X X 0 0 0 TOM MUSELMAN VICE-PRESIDENT 2.0 0.0 X X 0 0 0 GREG MEYER TREASURER 2.0 0.0 X X 0 0 0 LINDA EICHER SECRETARY 2.0 0.0 X X 0 0 0 SCOTT BIXLER DIRECTOR 2.0 0.0 X 0 0 0 MATT LEHMAN DIRECTOR 2.0 0.0 X 0 0 0 SHARON SPRUNGER-WULLIMAN DIRECTOR 2.0 0.0 X 0 0 0 NANCY SUBLER DIRECTOR 2.0 0.0 X 0 0 0 PAUL ZUERCHER DIRECTOR 2.0 0.0 X 0 0 0 RODNEY MASON PRESIDENT / CEO 40.0 0.0 X 178691 0 15533 ROGER YOUNG VICE PRESIDENT OF FINANCE 40.0 0.0 X 108769 0 9544 ALMA AHMETOVIC VP HEALTHCARE SERVICES 40.0 0.0 X 106846 0 5728 394306 0 30805 3 false true false LIMBERLOST CONSTRUCTION INC PO BOX 10 GENEVA IN 46740 CONSTRUCTION 2365975 HTS IN IV INC 1411 W COUNTY LINE ROAD SUITE A GREENWOOD IN 46142 THERAPY SERVICES 531864 ALLIED BENEFIT SYSTEMS INC 200 W ADAMS STREET CHICAGO IL 60606 GROUP INS ADMIN 396566 6 1398330 1398330 PROFESSIONAL SERVICES 623000 9306942 9306942 MANAGEMENT FEES 623000 1374993 1374993 CARE FEES 623000 742819 742819 NON RESIDENT REVENUE 623000 394374 394374 OTHER PROGRAM SERVICE REVENUE 623000 38794 38794 11857922 247526 247526 0 0 781103 11069 770034 0 770034 770034 1150561 787004 2650 363557 -2650 360907 360907 0 0 0 0 0 0 189171 155181 33990 33990 CHILD CARE REVENUE 365608 365608 WELLNESS INCOME 274993 274993 640601 15309310 11891912 640601 1378467 30500 30500 130828 130828 0 0 284643 284643 0 7849503 7185650 629458 34395 215537 169021 44827 1689 1402821 1260597 137061 5163 579565 515108 62117 2340 25088 25088 197 197 4198 4198 0 0 43388 43388 15815 15510 305 101269 101205 64 5053 2908 1784 361 9117 8076 1003 38 0 228800 216636 10985 1179 18711 6596 11675 440 0 0 152810 152810 0 1728425 1726697 1728 76272 67611 8661 MAINTENANCE 107099 106958 141 SUPPLIES 66152 62845 3307 OTHER EXPENSES 103203 88020 14637 546 FOOD 91407 91407 13270401 11964071 1259874 46456 1215 1073 2694623 2012845 84185 561168 817971 1303992 0 0 0 0 222821 144276 19451 33870 245560 353301 48827700 26596700 20469236 22231000 9029006 9829140 0 0 0 0 0 0 265110 348544 33849178 36819209 1431763 1637343 0 0 5041146 5851164 5345001 5131092 0 0 0 0 0 0 0 0 771082 665661 12588992 13285260 X 21176001 22649611 84185 884338 0 0 21260186 23533949 33849178 36819209 X 2038909 180923 53931 X false true X true false X 418337 895194 1033153 271177 1398330 4016191 9775200 9610862 10160011 11332949 12687694 53566716 0 0 0 10193537 10506056 11193164 11604126 14086024 57582907 29996 248032 40423 138312 632930 1089693 970398 1134240 1025551 1091369 1466262 5687820 1000394 1382272 1065974 1229681 2099192 6777513 50805394 871731 894456 905886 997909 1028629 4698611 0 871731 894456 905886 997909 1028629 4698611 0 0 11065268 11400512 12099050 12602035 15114653 62281518 0.81574 0.85118 0.07544 0.06948 X 8578842 412540 648855 130828 29365 9480044 7818919 86541 773794 74008 26404 8578842 7036689 852747 16926 64911 22532 7818919 6672132 102812 371497 87407 22345 7036689 6084686 100130 556531 49529 19686 6672132 1.00000 true false 437220 437220 36580434 18567464 18012970 4068440 2450203 1618237 7047205 5579033 1468172 694401 694401 22231000 0 PRESENT VALUE OF FUTURE ANNUIT 352961 LIABILITY ON SWAP 312700 665661 6403703 180923 166250 347173 6056530 9252780 9252780 15309310 4129940 166250 166250 3963690 9306711 9306711 13270401 SCHEDULE D, PART V, LINE 4 THE ORGANIZATIONAL ENDOWMENT FUND IS INTENDED TO PROVIDE FINANCIAL ASSISTANCE TO NEEDY RESIDENTS OF SWISS VILLAGE WHO CANNOT PAY THE FULL PRIVATE PAY RATES FROM THEIR OWN RESOURCES. ASC 740 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. PART XI, LINE 2D COST OF GOODS SOLD $155,181 RENTAL EXPENSES 11,069 TOTAL $166,250 PART XI, LINE 4B CONTRACT LABOR RECLASS $9,306,711 SPLIT INTEREST AGREEMENTS (150,736) GIFT ANNUITY OBLIGATIONS 96,805 TOTAL $9,252,780 PART XII, LINE 2D COST OF GOODS SOLD $155,181 RENTAL EXPENSES 11,069 TOTAL $166,250 PART XII, LINE 4D CONTRACT LABOR RECLASS $9,306,711 true BERNE POLICE DEPARTMENT 1160 W MAIN STREET BERNE IN 46711 356000950 GOVERNMENTAL 10000 COMMUNITY SUPPORT BERNE VOLUNTEER FIRE DEPARTMENT 1230 PARKWAY STREET BERNE IN 46711 356000950 GOVERNMENTAL 10000 COMMUNITY SUPPORT LEADINGAGE 2519 CONNECTICUT AVE NW WASH DC 20008 136213525 501(C)(3) 10000 DISASTER ASSISTANCE 3 BENVOLENT CARE FOR RESIDENTS 12 130828 SCHEDULE I, PART I, LINE 2 ASSISTANCE TO COVER THE COST OF CARE IS PROVIDED TO THOSE RESIDENTS WHO NO LONGER HAVE THE FINANCIAL MEANS TO PAY FOR THE CARE PROVIDED. X X false false false false false false false false false RODNEY MASON PRESIDENT / CEO 178691 0 0 0 0 0 8659 0 6874 0 194224 0 A CITY OF BERNE INDIANA 356000950 085423AT8 2008-10-22 6910000 FACILITIES CONSTRUCTION false false false A 1685000 0 6871818 0 30918 0 116299 0 0 6724601 0 0 2011 false false true true A false false false false 0 false false false true A false false false false true true MORGAN STANLEY 21. false false false 0 false false A false FORM 990, PART VI, SECTION A, LINE 2 VARIOUS BUSINESS RELATIONSHIPS EXIST BETWEEN BOARD MEMBERS DUE TO THE FACT THAT THE ORGANIZATION OPERATES IN A SMALL COMMUNITY. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION ENGAGES AN OUTSIDE ACCOUNTING FIRM TO PREPARE AND REVIEW THE FORM 990. ONCE PREPARED, THE ORGANIZATION'S MANAGEMENT REVIEWS THE FORM IN DETAIL. A DRAFT COPY OF FORM 990 IS THEN DISTRIBUTED TO THE BOARD OF DIRECTORS FOR REVIEW AND OPPORTUNITY IS GIVEN FOR QUESTIONS AND/OR COMMENTS. AFTER ANY QUESTIONS OR CONCERNS RAISED BY BOARD MEMBERS ARE ADDRESSED, APPROVAL TO FILE IS GIVEN BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS ADOPTED A CONFLICT OF INTEREST POLICY THAT REQUIRES BOARD MEMBERS TO REVIEW THE CONFLICT OF INTEREST POLICY ANNUALLY, DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST, SIGN AND RETURN THE FORM. BOARD MEMBERS ARE REQUIRED TO ABSTAIN FROM VOTING ON ANY ISSUE WHERE A CONFLICT OF INTEREST MAY EXIST. MINUTES OF THE MEETING REFLECT THE DISCLOSURE OF A CONFLICT OF INTEREST AND THE ABSTENTION FROM VOTING. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS SETS THE PRESIDENT/CEO'S COMPENSATION. COMPARATIVE COMPENSATION OF SIMILAR POSITIONS AT OTHER CONTINUING CARE RETIREMENT COMMUNITIES WITHIN THE SAME GEOGRAPHIC AREA IS USED AS A GAUGE FOR SETTING COMPENSATION. EACH MEMBER OF THE BOARD COMPLETES A PERFORMANCE EVALUATION OF THE PRESIDENT/CEO. RESULTS ARE TABULATED, COMBINED, AND AVERAGED. THE BOARD CHAIR CONDUCTS THE PERFORMANCE REVIEW OF THE PRESIDENT/CEO AND COMMUNICATES COMPENSATION ADJUSTMENTS. THIS PROCESS WAS LAST UNDERTAKEN IN 2018. FORM 990, PART VI, SECTION B, LINE 15B SENIOR MANAGEMENT AND ALL OTHER EMPLOYEE COMPENSATION IS SET BY THE PRESIDENT/CEO IN CONSULTATION WITH THE VICE PRESIDENT OF HUMAN RESOURCES. COMPARATIVE SALARY INFORMATION IS GATHERED FROM SEVERAL SOURCES AS A PART OF THIS PROCESS. THIS PROCESS IS COMPLETED ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE THESE DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9 OTHER CHANGE IN NET ASSETS OR FUND BALANCE: CHANGE IN SPLIT INTEREST AGREEMENTS 150,736 CHANGE IN VALUE OF GIFT ANNUITY OBLIGATIONS (96,805) TOTAL $53,931