2016-11-09T18:31:43-06:00 2015-12-31 BRUCE E BERNSTIEN & ASSOCIATES 10440 N CENTRAL EXPRESSWAY STE 1040 DALLAS TX 75231 990 2015-01-01 752571394 BUCKNER RETIREMENT SERVICES INC % TONY LINTELMAN BUCK 2147588000 700 N Pearl St STE 1200 DALLAS TX 75201 TONY LINTELMAN PRINCIPAL OFFICER 2147588000 2016-07-22 true BRUCE E BERNSTIEN P01424343 2147060840 2015 2017-02-10 21:41:12Z albert l reyes 700 N Pearl St ste 1200 DALLAS TX 75201 51716691 false X www.buckner.org X 1994 TX To provide care, maintenance, housing, and related services to senior adults in a moral and Christian environment. 21 21 905 866 0 408957 375873 50664993 50814358 475024 494239 27243 25105 51576217 51709575 1483469 2097123 0 0 23985917 25178667 0 0 447529 26283588 26674108 51752974 53949898 -176757 -2240323 108246180 104273883 104226840 102953156 4019340 1320727 X PROVIDE HOUSING AND CARE FOR AGING PERSONS TO ALLOW SENIOR ADULTS TO RECEIVE A HIGH QUALITY CONTINUUM OF CARE THROUGHOUT THEIR LATER YEARS IN LIFE IN AN ATMOSPHERE THAT ALLOWS WORSHIP AND HELP FOR SENIOR ADULTS TO REACH AND MAINTAIN THEIR FULL POTENTIAL. CARE IS PROVIDED IN A MANNER CONSISTENT WITH CHRISTIAN CONDUCT AND PRINCIPLES. false false 49118907 2097123 50814358 Over 1,600 residents served in residential retirement communities; over 190 clients served through hospice; Provided over $830,000 in supplemental assistance funds for residents of Buckner retirement communities. 49118907 true 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 true true true true false false false false false false false false false false false false false false false true true true false false true 182 0 true 905 true false false false false false false false false false false X 21 21 false false false false false false false true true false false true true true true true true true true false X TONY LINTELMAN 2147588000 700 N PEARL ST STE 1200 DALLAS TX 75201 X BILLY R ALLEN BOARD TRUSTEE 1.0 3.0 X 0 0 0 MARGARETH FANINI AVILES BOARD TRUSTEE 1.0 3.0 X 0 0 0 MARY M BARNES BOARD TRUSTEE (THROUGH 4/2015) 1.0 4.0 X 0 0 0 CAROL C BRIAN BOARD TRUSTEE 1.0 3.0 X 0 0 0 LEE E BUSH BOARD TRUSTEE 1.0 4.0 X 0 0 0 SUE COURTS BOARD TRUSTEE 1.0 4.0 X 0 0 0 J DANIEL ELLIS BOARD TRUSTEE 1.0 3.0 X 0 0 0 ED FRANCIS BOARD TRUSTEE 1.0 6.0 X 0 0 0 ANN GRAVES BOARD TRUSTEE (THROUGH 4/2015) 1.0 3.0 X 0 0 0 JULIO GUARNERI BOARD TRUSTEE 1.0 3.0 X 0 0 0 DAVID HENNESSEE BOARD TRUSTEE 1.0 3.0 X 0 0 0 RODNEY HENRY BOARD TRUSTEE 1.0 3.0 X 0 0 0 STEVE M KING BOARD TRUSTEE 1.0 5.0 X 0 0 0 WATSON MOORE BOARD TRUSTEE 1.0 4.0 X 0 0 0 NANCY NEAL BOARD TRUSTEE 1.0 5.0 X 0 0 0 DUKE PRESLEY BOARD TRUSTEE 1.0 5.0 X 0 0 0 BARRY PRYOR BOARD TRUSTEE 1.0 6.0 X 0 0 0 LYNETTE GUY RANTON BOARD TRUSTEE 1.0 3.0 X 0 0 0 PRISCILLA REIMER BOARD TRUSTEE 1.0 3.0 X 0 0 0 EDWARD SALDANA BOARD TRUSTEE 1.0 5.0 X 0 0 0 KAY K STRUZICK BOARD TRUSTEE 1.0 6.0 X 0 0 0 GEORGE S VORPAHL BOARD TRUSTEE 1.0 6.0 X 0 0 0 SUSAN WILHOIT BOARD TRUSTEE 1.0 3.0 X 0 0 0 ALBERT L REYES PRESIDENT & CEO 6.0 34.0 X 0 349194 143095 CHARLIE WILSON SR VICE PRESIDENT 30.0 10.0 X 308172 0 58294 PATRICK CRUMP VICE PRESIDENT 29.0 11.0 X 208165 0 36763 TONY LINTELMAN SENIOR VICE PRESIDENT & CFO 6.0 34.0 X 0 299357 57286 STEPHEN N WAKEFIELD GENERAL COUNSEL, VP&SECRETARY 5.0 35.0 X 0 257176 51193 RICHARD M MUNOZ ASSISTANT SECRETARY 6.0 34.0 X 0 152466 8305 CHRIS ALLERT ASSISTANT SECRETARY 6.0 34.0 X 0 104066 15242 DOYLETA GAY HORTON SR DIRECTOR OF MARKETING&SALES 40.0 0.0 X 154386 0 16633 SUSAN BETH UDELL SENIOR DIRECTOR 40.0 0.0 X 145855 0 16194 ROY DOYLE ANTLE DIRECTOR 40.0 0.0 X 133916 0 11694 WESLEY WELLS EXECUTIVE DIRECTOR 40.0 0.0 X 127434 0 17476 BEN C MAZZARA EXECUTIVE DIRECTOR 40.0 0.0 X 127291 0 12169 1205219 1162259 444344 15 false true false D2 ARCHITECTURE 2001 N LAMAR ST 450 DALLAS TX 75202 ARCHITECTURAL SVCS 1756471 HILL WILKINSON CONSTRUCTION GROUP 2703 TELECOM PARKWAY SUITE 120 RICHARDSON TX 75082 CONSTRUCTION 405493 HEALTHMEDX LLC 5100 N TOWN CTR DR OZARK MO 65721 IT SOLUTIONS 189041 RICK L WARNER 8320 PIGEON RD GILMER TX 75645 Construction 177827 APS SUMMIT CARE PHARMACY LLC PO BOX 78000 DETROIT MI 482781668 HEALTH CARE SVCS 138904 8 X 242289 133584 375873 RESIDENT FEES/SERVICES 900099 50814358 50814358 50814358 367704 367704 0 0 0 0 0 133651 7116 133651 -7116 126535 126535 0 0 0 MISC INCOME 900099 25105 25105 25105 51709575 50839463 494239 1267000 1267000 830123 830123 0 0 611394 611394 0 18905366 18905366 571455 462923 108532 3673855 2747248 926607 1416597 1346724 69873 1905395 1905395 6776 6776 22000 22000 0 0 0 3626779 2957500 224279 445000 418144 416559 1585 522320 490459 31861 382441 287777 94664 0 4309776 4306630 3146 482617 281298 201319 0 20008 4862 15146 4813993 4809300 4693 0 4146817 4146817 910220 775025 135195 FOOD 2861876 2861876 MEDICAL COST 1514334 1514334 SUPPLIES 313679 313679 RESIDENT ACTIVITIES 154303 154303 262630 239104 20997 2529 53949898 49118907 4383462 447529 3013304 2439410 1240665 1741300 0 0 3452438 1680693 0 0 0 0 0 0 142208 153809 439906 428814 135957745 50744187 85113046 85213558 3446848 1557404 0 0 0 0 0 0 11397765 11058895 108246180 104273883 2194794 2258857 0 0 342689 264713 93846158 91603523 0 0 0 0 0 0 0 0 7843199 8826063 104226840 102953156 X 3983505 1306933 35835 13794 0 0 4019340 1320727 108246180 104273883 X -2240323 -180682 -277608 X X false true X true false X 493828 479724 603371 408957 375873 2361753 44668949 47392152 49046619 50664993 50814358 242587071 0 0 0 45162777 47871876 49649990 51073950 51190231 244948824 409170 448731 440230 321089 314459 1933679 0 409170 448731 440230 321089 314459 1933679 243015145 511480 -1039681 513006 372917 367704 725426 0 511480 -1039681 513006 372917 367704 725426 0 87948 17296 60312 27243 25105 217904 45762205 46849491 50223308 51474110 51583040 245892154 0.98830 0.98514 0.00295 0.00304 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5114040 5114040 99221805 31913603 67308202 18123298 12975596 5147702 13498602 5854988 7643614 85213558 REVENUE BOND PROCEEDS HELD BY 9259590 CAPITALIZED MARKETING COSTS 684879 BOND ISSUANCE -2007 BONDS 1114426 11058895 0 DEPOSITS 2021418 OTHER 86421 PAYABLE TO AFFILIATED COMPANIE 1557078 ENTRANCE FEES-GREENRIDGE 3429941 ENTRANCE FEES-CALDER WOODS 1260000 ASSET RETIREMENT OBLIGATION 471205 8826063 X fin 48 (asc 740) footnote part x, line 2: The Codification guidance for accounting for uncertainties in income taxes requires that BRS recognize in its consolidated financial statements the financial effects of a tax position, if that position is more likely than not of being sustained upon examination, including resolution of any appeals or litigation processes, based upon the technical merits of the tax position. The new requirements also provide guidance on measurement, classification, interest and penalties and disclosure. Tax positions taken related to BRSs tax exempt status, unrelated business activities taxable income and deductibility of expenses and other miscellaneous tax positions have been reviewed, and management is of the opinion that material positions taken would more likely than not be sustained by examination. Accordingly, BRS has not recorded an income tax liability for uncertain tax benefits. For the year ended December 31, 2015, there were no interest or penalties recorded or included in the consolidated financial statements. As of December 31, 2015, BRSs tax years 2012 and thereafter remain subject to examination. true Buckner International 700 N Pearl St Ste 1200 Dallas TX 75201 750891443 501(c)(3) 1267000 General support 1 RESIDENT RENTAL ASSISTANCE 31 830123 MONITORING PROCEDURES part I, LINE 2: A committee reviews all applications for resident assistance. Committee members are unaware of the identity of applicants, and make awards based on need and availability of funds. All recipients are residents of Buckner Retirement Services' facilities. Assistance is for monthly rent and other expenses incurred at the facility in which the recipient resides. X true true false true false false false false false true false ALBERT L REYES PRESIDENT & CEO 0 247810 0 79597 0 21787 0 51233 0 91862 0 492289 0 0 CHARLIE WILSON SR VICE PRESIDENT 245783 0 58286 0 4103 0 43298 0 14996 0 366466 0 0 0 PATRICK CRUMP VICE PRESIDENT 184914 0 19818 0 3433 0 23357 0 13406 0 244928 0 0 0 TONY LINTELMAN SENIOR VICE PRESIDENT & CFO 0 255364 0 39815 0 4178 0 45302 0 11984 0 356643 0 0 STEPHEN N WAKEFIELD GENERAL COUNSEL, VP&SECRETARY 0 226255 0 25394 0 5527 0 40297 0 10896 0 308369 0 0 RICHARD M MUNOZ ASSISTANT SECRETARY 0 138916 0 11910 0 1640 0 0 0 8305 0 160771 0 0 DOYLETA GAY HORTON SR DIRECTOR OF MARKETING&SALES 106193 0 45375 0 2818 0 8305 0 8328 0 171019 0 0 0 SUSAN BETH UDELL SENIOR DIRECTOR 135615 0 9326 0 914 0 10927 0 5267 0 162049 0 0 0 a supplemental nonqualified retirement plan SCH J, PART I, LINE 4B: The 457(f) is a deferred compensation plan that allows Buckner to contribute money on a pre-tax basis into investments that provide key executives with a retirement benefit. All contributions remain an asset of the company until distributed. ALBERT L. REYES $31,827 TONY E. LINTELMAN $25,168 CHARLIE WILSON $24,054 STEPHEN N. WAKEFIELD $22,387 PAT CRUMP $8,984 provisions for any non-fixed payments Schedule J, Part I, Line 7: The Buckner Goal Achievement Program (GAP) is intended to reward selected managers for their achievement of pre-established goals and objectives which are tied to the business plan and budget. GAP payments are subject to approval by the board at the end of each year. CHARLIE WILSON $45,703 PATRICK CRUMP $10,780 DOYLE ANTLE $5,712 DOYLETA HORTON $5,341 WESLEY WELLS $5,125 SUSAN UDELL $4,064 BEN MAZZARA $3,555 Methods used to establish compensation of the organization's president Schedule J, part I, line 3: The president of Buckner Retirement Services Inc. is employed by Buckner International (BI), a related 501(c)(3) organization. BI uses the following methods to establish compensation for the President: - COMPENSATION COMMITTEE - INDEPENDENT COMPENSATION CONSULTANT - COMPENSATION SURVEY OR STUDY - FORM 990 OF OTHER ORGANIZATIONS - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE RELEVANT INFORMATION REGARDING BENEFIT PROVIDED FORM 990, SCHEDULE J, PART I, LINE 1A THE ORGANIZATION PROVIDED THE FOLLOWING TAXABLE COMPENSATION TO PERSONS LISTED IN PART VII: GROSS UP PAYMENT FOR COST OF TAX EQUALIZATION OF BENEFITS FOR THE SEVEN EMPLOYEES OF THE ORGANIZATION. A Tarrant County Cultural Edu Facilities Finance co 043833551 87638RBQ9 2007-07-01 106951242 refund outstanding series 1998 false false false A 14735000 0 112951940 6997350 3508674 62851081 1569673 0 620801 42455403 0 0 2010 false true false true A false false true true false 0 false false false true A false true false false 0 true MORGAN STANLEY true true true A true Refund Series 1998 (7/30/98) Schedule K, Part I, Line A(F): Refund series 1998 (7/30/98) bonds and financing the cost of certain health facilities located in Austin, Longview, Beaumont, and Houston, Texas. PROCEEDS Schedule K, Part II, Line 3: Includes sales proceeds of $106,951,242 plus investment earnings of $6,000,698. Arbitrage Schedule K, Part IV, Line 5c: Project fund and capitalized interest fund were invested in GIC instruments dated August 7, 2007. Due to the economic environment the GIC instruments were terminated on November 25, 2008. no Rebate Due Schedule K, Part IV, line 2c: The date rebate computation was performed is 09/16/2015 meet the private security or payment test Schedule K, Part III, line 7: With respect to the bond issue, Buckner Retirement Services limits trade with third party vendors for business use to 5%. Form 8038-T Schedule K, Part IV, line 1: No Form 8038-T was filed with respect to the bond issue due to negative arbitrage calculation during the rebate period. REVIEW PROCESS FORM 990, PART VI, LINE 11b: THE BOARD CHAIR APPOINTS A BOARD MEMBER FAMILIAR AND QUALIFIED IN ACCOUNTING MATTERS TO REVIEW AND DISCUSS THE TAX FORMS WITH STAFF, AND UPON APPROVAL OF THIS REVIEW, THE TAX FORM IS SENT TO THE FULL BOARD PRIOR TO THE FIING OF THE FORM. monitor & enforce compliance with the written conflict of interest policy FORM 990, PART VI, LINE 12c: TRUSTEES, DIRECTORS AND OFFICERS ARE REQUIRED TO SUBMIT A STATEMENT OF DISCLOSURE UPON APPOINTMENT TO THE BOARD AND THEREAFTER ANNUALLY. THE PURPOSE OF THIS STATEMENT IS TO PROVIDE A MECHANISM FOR THE DISCLOSURE OF ANY ACTUAL OR POTENTIAL CONFLICT(S) OF INTEREST. ANY ACTUAL OR POTENTIAL CONFLICTS THAT ARISE BETWEEN ANNUAL STATEMENT SUBMISSIONS ARE REQUIRED TO BE COMMUNICATED AS SOON AS POSSIBLE IN WRITING TO THE GENERAL COUNSEL. THE CONFLICT OF INTEREST POLICY (COI) IS EXPLAINED AT TIME OF ISSUANCE FOR SIGNATURE. THE COI DEFINES DISQUALIFIED PERSONS AND POTENTIAL CONFLICTS. ANY CONFLICTS THAT ARISE ARE REVIEWED AND APPROVED BY THE BUCKNER RETIREMENT SERVICES BOARD OUTSIDE OF THE PRESENCE OF THE INDIVIDUAL(S) INVOLVED. PROCESS OF DETERMINING COMPENSATION FORM 990, PART VI, LINES 15A&B: Compensation decisions for the executive jobs are based on relevant compensation survey data, evidenced jobholder performance and available resources. The chairman of the board of trustees of Buckner International, a related entity, in consultation with the trustees is responsible for setting the compensation for the President/CEO job. The board chair coordinates with the human resources consultant to conduct a formal evaluation of the job performance of the president. The evaluation involves feedback from the president, his direct reports and the trustees. That data is reviewed by the board members and a report is reviewed with the president during his annual job performance evaluation meeting. This meeting occurs during the last 6 months of each year. A similar process is used for all executive job holders. PUBLIC DISCLOSURE FORM 990, PART VI, LINE 19: GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW BY REQUEST. THEY MAY BE REVIEWED AT THE CORPORATE OFFICE IN DALLAS OR MAY ALSO BE SENT BY MAIL. other change in net assets Form 990, part xi, line 9: Net fund balance transfer to organizations $ (143,957) RECLASS REALIZED GAINS TO REVENUE $ (133,651) TOTAL $ (277,608) AUDIT PROCESS FORM 990, PART XII, LINE 2B: BUCKNER RETIREMENT SERVICES, INC. IS A SUBSIDIARY OF BUCKNER INTERNATIONAL. BUCKNER INTERNATIONAL IS AUDITED ON AN ANNUAL BASIS. THE OPERATIONS OF BUCKNER RETIREMENT SERVICES ARE DISCLOSED IN THE SUPPLEMENTAL INFORMATION SECTION OF THE BUCKNER INTERNATIONAL AUDIT REPORT. A separate audit report is issued that consolidates only the operations of Buckner Retirement Services and Baptist Memorials Ministries and Buckner Senior Living. ADDITIONAL DISCLOSURE FOR SCH K SCHEDULE K: Buckner Retirement Services monitors compliance with the rules of section 145 of the Internal Revenue Code based primarily on private business use. Buckner Retirement Services has received private payments with respect to bond-financed assets or space but monitors compliance with the private activity bond tests of sections 141 and 145 of the Internal Revenue Code based primarily on limiting private business use. Buckner Children&Family svcs Inc(bcfs) 700 n pearl st ste 1200 DALLAS TX 75201 752571395 social svcs TX 501(C)(3) 7 bi true Rio Grande Children's Home(RGCH) 700 n pearl st ste 1200 dallas TX 75201 741492806 social svcs TX 501(C)(3) 7 BCFS true Buckner Adoption & Maternity SVCS(BAMS) 700 n pearl st ste 1200 dallas TX 75201 752571396 adoption svcs TX 501(C)(3) 7 bi true Buckner International(BI) 700 n pearl st ste 1200 dallas TX 75201 750891443 mgmt, adm TX 501(C)(3) 11C N/A false My Father's House Lubbock(MFHL) 700 n pearl st ste 1200 dallas TX 75201 752914146 social svcs TX 501(C)(3) 7 bcfs true Rio Grande Children's Home Foundation 700 n pearl st ste 1200 dallas TX 75201 742552150 mgmt, adm TX 501(C)(3) 11B RGCH true Buckner Foundation 700 n pearl st ste 1200 dallas TX 75201 752125945 mgmt, adm TX 501(C)(3) 11A BI true baptist memorials ministries(BMM) 902 n main st san angelo TX 76902 752755400 retirement TX 501(C)(3) 9 BRS true Buckner Senior Living Inc 700 N Pearl St Ste 1200 Dallas TX 75201 461785859 Social Svcs TX 501(c)(3) 9 BRS true false true true false false false false false false false false false true true true true true false false Buckner International 1b 1267000 cash buckner foundation 1c 233388 cash buckner foundation 1p 445000 cash Buckner International 1P 164111 cash Buckner Senior Living Inc 1q 110000 cash Gift, grant or capital contribution to other organization Form 990, schedule R, part v, line 1b: Funds are sent periodically to Buckner Foundation to invest and manage on behalf of Buckner Retirement Services to support the organizations' mission. Funds are also distributed to Buckner International to assist in its ongoing operations.