2017-05-12T02:36:30-00:00 2016-06-30 Plante & Moran PLLC 750 Trade Centre Way Portage MI 49002 990 2015-07-01 262957251 Sun Health Services SUNH 6238326616 PO Box 6030 Sun City West AZ 85376 William T Sellner EVP CFO 2017-05-12 true Carol Lalonde 2695674587 2017-05-12 2015 2021-01-29 14:40:06Z Ronald D Guziak PO Box 6030 Sun City West AZ 85376 65526284 false X www.sunhealth.org X 2008 AZ Sun Health Services supports and benefits Sun Health Foundation, Sun Health Senior Living, Banner Health, and other charitable organizations engaged in promoting/enhancing the delivery of health care in Arizona. 17 16 0 16 130524 4574513 1927282 3741173 4370315 27175810 11022178 3935154 1147793 39426650 18467568 14832082 15031643 0 7148073 8390083 0 0 6569183 8012258 28549338 31433984 10877312 -12966416 353007249 374296371 144642052 204670941 208365197 169625430 X Sun Health champions healthy living, research and superior health care with a vision of being the leading advocate for facilitating healthy living. false false 20693285 12543381 519610 Sun Health Services continues a Support and Maintenance Agreement with Banner Health whereby Sun Health and Affiliates agreed to support the capital and operating needs of the former Sun Health health care facilities. Banner Health agreed to certain capital and operating commitments in return for Sun Healths support. During fiscal year 2016, over 12,000,000 was committed to two community based medical centers and a locally based research institute, with emphasis on diseases of the aging. The primary functions of Sun Health Services includes monitoring and ensuring Banners compliance with the covenants set forth in the Support and Maintenance Agreement and oversight and monitoring of the investments portfolio and various parcels of real estate. In addition, certain affiliates of Sun Health Services operate three distinct continuing care retirement communities. See Schedule O for continuation of description. 3162903 228000 2620121 Sun Health Senior Living offers residents and community members an array of living experiences including independent living, assisted living, memory support, custodial care and skilled and rehabilitation nursing care via three Arizona retirement communities Grandview Terrace in Sun City West, La Loma Village in Litchfield Park, and The Colonnade in Sun City Grand. 1676090 1117876 The Care Transitions program serves local medical center patients age fifty-five and up by giving individuals the support, guidance and resources to transition from the hospital setting and/or coping with chronic health issues. The program contributes to a significant reduction in hospital readmissions. 2789557 2260262 112708 28321835 true true false false false false false false false false true true false true true true false true false false true false false false false false false true false true true false false true false false false false false false false false false false false true true true true false false true 66 0 true 0 true true false false false false false false false false false X 17 16 false false false false false true false true true false false true true true true true true true true true true AZ X William T Sellner EVP-CFO 6238326616 PO Box 6030 Sun City West AZ 85376 X A Steven Charney MD Director 002.00 X 0 0 0 Sandra L Foell Secretary 002.00 X X 0 0 0 Frank E Joyce Director 002.00 X 0 0 0 L Birt Kellam Director 002.00 002.00 X 0 0 0 Richard V Livengood Treasurer 002.00 X X 0 0 0 Dean L Strycker MD Director 002.00 X 0 0 0 Joel E Barthelemy Director 002.00 X 0 0 0 Darl Bachmann Vice Chairman 002.00 002.00 X X 0 0 0 R Jack Stephenson Immediate Past Chairman 002.00 X X 0 0 0 Jon Wohler Director 002.00 X 0 0 0 Larry D Baker Director 002.00 X 0 0 0 Robert McMillan DDS Director 002.00 X 0 0 0 Herman Orcutt Chairman 002.00 002.00 X X 0 0 0 Natalya Faynboym MD FAAPMR Director 002.00 X 0 0 0 Jeffrey G Ronn MD Director 002.00 X 0 0 0 Gerald S Solomon Director 002.00 002.00 X 0 0 0 Ronald D Guziak President/CEO 028.00 022.00 X X 0 820969 15112 William T Sellner EVP/CFO 040.00 010.00 X 0 526381 22773 Joseph La Rue EVP 040.00 010.00 X 0 490033 23380 Jennifer Drago EVP Business Dev 050.00 X 0 351111 13484 Sharon Grambow VP/COO 005.00 045.00 X 0 385564 16016 John W Tyler Controller 046.00 004.00 X 0 142042 30545 Nancy Webber RN Case Mgmt Services Director 045.00 X 0 106092 6498 Ronald Austerlade VP Marketing Communication 050.00 X 0 279500 9499 Debra Richards RN Case Mgmt Services Director 045.00 X 0 127471 12400 3229163 149707 false true false CornerStone Partners LLC 675 Peter Jefferson Pkwy No 160 Charlottesville VA 22911 Investment Management 438954 Creating Results LLC 14000 Crown Ct Ste 211 Woodbridge VA 22193 Public Relations 436849 Plante and Moran PLLC 16060 Collections Ctr Dr Chicago IL 60693 Audit 242300 Northern Trust 2398 E Camelback Rd Phx AZ 85016 Investment Management 204901 Drinker Biddle & Reath LLP One Logan Square Ste 2000 Phila PA 191036996 Legal 185517 8 1927282 1927282 Life Care Communities Administration 561000 2620121 2620121 Land Rentals 531190 519610 519610 Care Transitions 611710 1117876 1117876 Health and Well Being Center 611710 112708 112708 4370315 3982475 130524 3851951 2035054 887261 1147793 1147793 1147793 52761158 450000 46017187 154268 6743971 295732 7039703 7039703 18467568 4370315 130524 12039447 15031643 15031643 0 0 0 1616856 725343 891513 0 4127723 4019646 108077 1558849 1356199 202650 741835 685352 56483 344820 328919 15901 18598 11903 6695 248334 31057 217277 134770 134770 0 643855 643855 297929 237640 60289 1626340 1262445 363895 175462 153970 21492 247115 206611 40504 0 358559 270950 87609 69702 56955 12747 0 32965 25735 7230 3283810 3185296 98514 0 633979 578034 55945 192833 123413 69420 Taxes Licenses 48007 30724 17283 0 31433984 28321835 3112149 0 3852660 10967785 31932903 78895908 43411692 6072406 36948481 37339286 218444089 193670130 31199281 18792926 7751670 9199148 22878165 25431188 353007249 374296371 7005980 9961336 31092160 37810724 20351705 19751744 56546880 77346721 76032567 8845486 4567690 144642052 204670941 X 197584464 158844332 10780733 10781098 208365197 169625430 353007249 374296371 X -12966416 -16397689 -9375662 X false true X true false X X X 2 Sun Health Foundation 237107959 7 true 2260262 0 Banner Health 450233470 3 true 12543381 0 2 14803643 0 0.00000 0.00000 0.00000 true false false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 29388345 29388345 10677380 5157862 5519518 683181 374430 308751 2662786 540114 2122672 37339286 Financial derivatives and other financial products Closely-held equity interests JDM Partners Opportunity Fund I, LLC 6605853 F Sun Health Senior Living, LLC 1272613 F 203 Grand, LLC 42623 F CT Investors I, LLC 100000 F Rep Sun II, LLC F Sun Health Colonnade 265007 F La Loma Senior Living Services 5105429 F La Loma MOB One 5401401 F 18792926 Pledged Funds 22760834 Prepaid Expenses 601768 Receivables - Other 2068586 25431188 Federal income taxes Due to Banner 616367 Transaction Liability N/P - La Loma N/P - GVT Deferred Entrance Fees 2627100 Deferred Tax Liability 1279674 Due from Northwest Valley Connect 44549 4567690 X X 2 Partners earnings are subject to federal and state income taxes. Deferred tax assets and liabilities are determined based on the differences between the financial reporting and tax basis of assets and liabilities using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. A valuation allowance is provided when it is determined that it is more likely than not that some portion or all of a deferred tax asset will not be realized. X 2 The provision for income taxes, included in services and other in the accompanying combined statement of activities and changes in net assets, for the years ended June 30, 2016 and 2015 consists of the following Current Federal - 0 State - 0 and Total Current Provision - 0. Deferred Federal - 82,000 State - 0 and Total Tax Provision - 82,000. X 2 Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Sun Healths deferred tax assets and liabilities at June 30, 2016 and 2015 are attributed to the following temporary differences Noncurrent Deferred Tax Asset Charitable Contribution Carryforward, 4,000 and Net Operating Loss Carryforward, 926,000 for a Total Noncurrent Deferred Tax Asset of 930,000. Noncurrent Deferred Tax Liability - Book/Tax Difference on Flow-Through Income totaled 5,969,000 with a total Net Deferred Tax Liability of 5,039,000. As of June 30, 2016, Sun Health had state net operating loss carryforwards of 2,447,000 and a federal net operating loss carryforward of 2,109,000. The net operating loss carryforwards for state will begin to expire in 2016 and the federal in 2031. Central America and the Caribbean Investments 48471688 48471688 48471688 true false true true false false true Banner Health 2901 N Central Ave Ste 160 Phx AZ 85012 450233470 501c3 12543381 Health Care Funding Sun Health Foundation 14719 W Grand Ave Surprise AZ 85374 237107959 501c3 2260262 Health Care Funding Sun Health Colonnade 19116 Colonnade Way Surprise AZ 85374 453137352 501c3 228000 Health Care Funding 3 Part I Line 2 Grants to Banner Health and other organizations engaged in promoting or enhancing the delivery of health care will be subject to written agreements. The Organization will provide funds to Banner Health in fulfillment of the support obligations of the Sun Health Support Parties including Sun Health Foundation pursuant to the Support and Maintenance Agreement. X X X X X true true false false false false false false false William T Sellner EVP/CFO 310951 147878 67552 14382 8390 549153 Joseph La Rue EVP 295835 128751 65446 10600 12780 513412 John W Tyler Controller 121681 19328 1033 23165 7380 172587 Jennifer Drago EVP Business Dev 201299 102839 46973 4830 8654 364595 Sharon Grambow VP/COO 273293 80911 31360 10600 5416 401580 Ronald D Guziak President/CEO 475931 218294 126745 10600 4512 836082 Ronald Austerlade VP Marketing Communication 204198 56885 18417 3363 6136 288999 Part I Line 4a Ms. Nancy Webber received severance pay of 38,784. Part I Line 4b Mr. William Sellner, Mr. Joseph La Rue, Mr. Ronald Guziak, Ms. Jennifer Drago, Ms. Sharon Grambow and Mr. Ronald Austerlade participate in a board endorsed 457b plan. Each participant deferred 18,000 into the plan with the exception of Ms. Drago who contributed 14,148. A non-qualified 457f plan is board endorsed for certain executives. This plan carries a substantial risk of forfeiture in that vesting only occurs the earlier of 5 years from the date of deposit, age 62 or Rule of 80 age and service equals 80 or more. The following participates received 457f payments Mr. Ronald Guziak, 55,689 Mr. William Sellner, 16,389 and Mr. Joseph La Rue, 16,034. All deposits are employer contributions. Should a participant voluntarily terminate employment prior to a deposit vesting, the deposit is forfeited. All deposits are paid out and taxed upon vesting. Part II Effective 9/2/08, the compensation for officers and key employees was paid by Banner Health through an agreement between Banner Health and Sun Health Services. Banner Health is a separate related 501c3 organization. Sun Health Services reimburses Banner Health for the amounts paid. Part II The salary and benefits information disclosed on Schedule J, Part II, represents the aggregate compensation to individuals for their services to Sun Health Services, Sun Health Foundation, Sun Health Partners, Sun Health Senior Living, La Loma Senior Living, Sun Health Colonnade and Grandview Terrace, the latter three being three distinct continuing care retirement communities. Part II See Schedule O for a disclosure of hours devoted to related organizations. A Arizona Health Facilities Authority 860453292 2015-12-18 68400000 Finances capital improvements and refunds a prior issue false false false A 364425 68400010 341452 21078855 37534728 9444974 true false false true A false false true true false false true A false true true false true false false false true A true Part I Line f A portion of the bond issue finances the current refunding of the Borrowers Series 2010 issued 08/31/2010. Part II Line 3 The difference between Part I e and Part II, Line 3 is due to interest earnings on invested proceeds. Part III Line 7 As provided in Treasury Regulation Section 1141-4c2iB, the amount of private payments taken into account under the private payment test may not exceed the amount of private business use and/or unrelated trade or business use. Accordingly, the amount of private payments for the reporting period does not exceed the amount stated in Part III, Line 6. The organization has not undertaken an analysis of the private security test with respect to the bonds, as the level of private business use and/or unrelated trade or business report in Part III, Line 6, is not in excess of amounts permitted under Section 145 of the Code. Part IV Line 2b A portion of the bond issue has met the 6-month spending exception to rebate. Form 990, Part III, Line 4d Program Service Expenses 15,007, Grants and allocations 0, Revenue 0 Medication Management is a comprehensive program that offers a suite of services to help manage the complexity associated with taking multiple medications and supplements. Participants over the age of thirteen have access to a free customized medication profile detailing their health and drug history. For a nominal fee, individuals have access to pharmacist reviews and/or a special pill box that monitors their medication usage electronically. Form 990, Part III, Line 4d Program Service Expenses 514,288, Grants and allocations 0, Revenue 112,708 The Center for Health Wellbeing serves local medical center patients age fifty-five and up to evaluate and improve their overall health and wellness. In addition, the center specializes in providing education and support for those diagnosed with chronic heart and lung conditions, diabetes and pre-diabetes, or a memory impairment. Form 990, Part III, Line 4d Program Service Expenses 2,260,262, Grants and allocations 2,260,262, Revenue 0 Sun Health in its role as a supporting organization, agreed to fund the administrative and fund raising costs of an affiliate public charity, Sun Health Foundation. This funding ensures that 100 percent of all donor contributions are utiized towards the donors designated purpose of supporting the delivery of quality health care to the residents of the West Valley of Maricopa County, Arizona. Form 990, Part III, Line 4a The executive and board leadership of Sun Health Services may from time to time assist Sun Health Foundation in its fund development activities and other charitable tax-exempt organizations engaged in promoting or enhancing the delivery of health care services within the West Valley of the Greater Phoenix, Arizona, metropolitan area. Form 990, Part VI, Section A, Line 7a The directors are ratified by Sun Health Foundations board of trustees. Form 990, Part VI, Section B, Line 11b The Form 990 is prepared by accounting personnel and reviewed by the Executive Vice President/Chief Financial Officer. A review is conducted by the organizations independent accountant, Plante Moran, PLLC. The return is then reviewed by the Board of Directors Audit Committee and a copy is provided to all Board of Directors for comments prior to the filing deadline. Form 990, Part VI, Section B, Line 12c On an annual basis board members and management staff are required to submit a conflict of interest questionaire for board and management review as appropriate. The questionaire provides specific instructions that the form must be updated if any situation arises during the year that might constitute a conflict. The Audit Committee has responsibility for intervening, if necessary, on conflict of interest matters. Any individual found to be in conflict will abstain from the decision making process. Form 990, Part VI, Section B, Line 15 The Board of Directors Management Review Committee, as provided in the organizations by-laws, has a responsibility for the compensation of all senior management. Annually, salaries of senior management are reviewed by the Board of Directors. The deliberation and decision of compensation arrangements was contemporaneously substantiated in the organizations minutes. Sun Health Services retains an independent consultant, Willis Towers Watson, in assessing its executive compensation policies and practices. The compensation process was last undertaken in 2016. Form 990, Part VI, Section C, Line 19 Governing documents and conflict of interest policies are generally not made available to the public. Financial statements historically have been made available at public meetings and upon reasonable request. Form 990, Part VII, Section A, Line 1a These individuals devote weekly time to the following organizations William T. Sellner, 40 hours Sun Health Services, 6 hours Sun Health Partners and 4 hours Sun Health Foundation Joseph La Rue, 40 hours Sun Health Services and 10 hours Sun Health Partners Ronald D. Guziak, 28 hours Sun Health Services, 20 hours Sun Health Foundation and 2 hours Sun Health Partners John W. Tyler, 46 hours Sun Health Services and 4 hours Sun Health Partners Jennifer Drago, 50 hours Sun Health Services Nancy Webber, 45 hours Sun Health Services Debra Richards, 45 hours Sun Health Services and Ronald Austerlade, 50 hours Sun Health Serivces. All of the individuals contribute time to Sun Health Senior Living and to Senior Living entities, including La Loma Senior Living, Sun Health Colonnade and Sun Health Grandview Terrace. Sharon Grambow devotes the majority of time to Senior Living entities as follows 15 hours to La Loma Senior Living 15 hours to Sun Health Colonnade 15 hours to Sun Health Grandview Terrace and 5 hours to Sun Health Services. The following board members devoted time to Sun Health Foundation, a related organization Darl Bachmann, 2 hours Gerald Solomon, 2 hours L. Birt Kellam, 2 hours and Herman Orcutt, 2 hours. Form 990, Part XI, Line 9 Other changes in net assets and fund balance consist of the following change in swap value of 6,139,662 change in investment value, 16,397,689 and pension plan valuation adjustment, 3,236,000. Sun Health Senior Living LLC PO Box 6030 Sun City West AZ 85376 455456931 Administration AZ 2620383 667221 Sun Health Services La Loma MOB One LLC PO Box 6030 Sun City West AZ 85376 861024087 Commercial Rent AZ 582388 5444256 Sun Health Services Sun Health Foundation PO Box 6030 Sun City West AZ 85376 237107959 Fundraising AZ 501c3 7 N/A false Banner Health 1441 N 12th St Phoenix AZ 85006 450233470 Hospital Operator AZ 501c3 3 N/A false La Loma Senior Living Services Inc 14154 Denny Boulevard Litchfield Park AZ 85340 861028348 Senior Living AZ 501c3 9 Sun Health Svcs true Sun Health Colonnade 19116 Colonnade Way Surprise AZ 85374 453137352 Senior Living AZ 501c3 9 Sun Health Svcs true Sun Health Grandview Terrace LLP PO Box 6030 Sun City West AZ 85376 860795477 Senior Community AZ Sun Health Services Related 1931520 24404913 false false 0.50000 Sun Health Partners PO Box 6030 Sun City West AZ 85376 860796950 Investments AZ Sun Health Services C Corp 2083305 5447373 1.00000 true true true true true false false false false false true true true true true true true false false false Banner Health p 5865844 Cash Sun Health Grandview Terrace LLP j 519610 Cash Sun Health Grandview Terrace LLP d 11821487 Actual Debt Sun Health Grandview Terrace LLP d 5732740 Actual Debt La Loma Senior Living Services Inc j 245985 Lease Value La Loma Senior Living Services Inc l 610032 Actual Incurred La Loma Senior Living Services Inc o 6927857 Actual Incurred Sun Health Colonnade l 293786 Actual Incurred Sun Health Colonnade o 2781137 Actual Incurred Sun Health Grandview Terrace LLP l 1029423 Actual Incurred Sun Health Grandview Terrace LLP o 9121333 Actual Incurred Banner Health b 12500000 Accrued Liability Banner Health b 43381 Cash Sun Health Foundation b 2260262 Cash Sun Health Foundation c 1927282 Cash Sun Health Foundation c 117431 Accrued Receivable La Loma Senior Living Services Inc d 37096 Cash La Loma Senior Living Services Inc d 33138398 Actual Debt La Loma Senior Living Services Inc d 60970 Cash Sun Health Colonnade d 21078832 Actual Debt Sun Health Colonnade d 339069 Cash Sun Health Colonnade b 228000 Cash Sun Health Colonnade c 8000000 Cash