2016-11-14T08:01:11-06:00 2015-12-31 350921680 CROWE HORWATH LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2015-01-01 363670744 Riverside Senior Living Center RIVE 8159331671 350 N Wall Street Kankakee IL 60901 Bill Douglas Treasurer 2016-11-09 true John V Woodhull P01305268 3128997000 2015 2017-02-10 21:41:12Z Phillip Kambic 350 N Wall Street Kankakee IL 60901 24832692 false X www.riversidehealthcare.org X 1990 IL Riverside Senior Living Center's mission is to operate a continuing care facility that provides quality independent and assisted living care as well as skilled nursing care. 12 8 630 9 0 0 0 22641963 23611353 1136219 480394 589208 574697 24367390 24666444 0 0 11705132 12800371 0 0 11296459 12234823 23001591 25035194 1365799 -368750 78026917 81538666 55247310 58336204 22779607 23202462 Riverside Senior Living Center's mission is to operate a continuing care facility that provides quality independent and assisted living care as well as skilled nursing care. false false 9997517 16494646 Riverside Senior Living Center operates Miller Nursing Home, a long-term care division that provides intermediate, skilled and sub-acute levels of care. Services provided are overseen by the Administrator, Director of Nursing, and the Medical Director. In addition to providing skilled nursing services, the facility also provides an array of physical, speech and occupational therapy for the residents of the facility. A multitude of other services available are provided through a contractual agreement with other providers (i.e. podiatrist, dental services, pharmaceuticals and optometry). This division is licensed by the Illinois Department of Public Health and is certified for Medicare and Medicaid recipients. During the year 2015, this facility provided approximately 45,524 resident care days. 6817899 3271005 Riverside Senior Living Center operates an assisted living community designed to provide quality care and housing of those not able to live independently. All the same services that independent living residents receive are also available to those in the assisted living community. The residents of the assisted living community also receive three meals daily and assistance with certain living activities as the individual resident may request. In 2015, approximately 89 of the 96 units were occupied for the entire year. 3574571 4420399 Riverside Senior Living Center operates an independent living retirement community designed to provide housing in the form of either an apartment or a house. A variety of services are offered for residents including housekeeping, utilities, maintenance, transportation, security monitoring, a 24-hr call system, a full array of recreational social programs, lawn care and snow removal. There are approximately 90 independent living units of which approximately 77 were occupied the entire year. 20389987 true false 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 false false true false false false false false false false false false false false false false true false false false true 10 0 true 630 true false false false false false false false false false false X 12 8 false false false false true true true true true false false true true true false true true false false false IL X Bill Douglas 8159331671 350 N Wall Street Kankakee IL 60901 Bill Douglas Treasurer 1.0 42.0 X X 0 479932 81067 Bill Dyon Secretary 1.0 1.0 X X 0 0 0 Dr David Hegg Chairman 1.0 1.0 X X 0 0 0 Pam Hull Assistant Secretary 1.0 1.0 X X 0 91676 18625 Phillip Kambic President 1.0 42.0 X X 0 1003540 195286 Bruce Payne Vice President 1.0 0 X X 0 0 0 Kathy Gagliano Director 1.0 0 X 0 0 0 Mardene Hinton Director 1.0 0 X 0 0 0 Emma Lou Lemon Director - Part Year 1.0 1.0 X 0 0 0 Linda Mitchell EdD Director 1.0 0 X 0 0 0 Dr Keith Moss Director 1.0 40.0 X 0 461072 28881 Joy Rose Director 1.0 0 X 0 0 0 David Tyson Director 1.0 1.0 X 0 0 0 Michael Mutterer Senior Vice President/CNO 40.0 X 0 302747 29246 0 2338967 353105 0 false true false Consonus Rehab 4560 International Way Suite 100 Milwaukie OR 97222 Therapy Services 2427310 Bowerhammer LLC PO Box 1283 Bourbonnais IL 60914 Lawncare 122008 2 0 Net Patient Service Revenue, Nursing Revenue 16494646 16494646 Rental - Independent Living 3845702 3845702 Rental - Assisted Living 3271005 3271005 0 0 0 0 23611353 276671 276671 0 0 369971 166248 203723 0 203723 203723 Misc Residential Services 574697 574697 0 0 0 0 574697 24666444 24186050 0 480394 10528214 9468914 1059300 241189 241189 1293739 1293739 737229 737229 57373 57373 0 0 0 0 113006 109089 3917 32217 947 31270 1108467 1108467 22235 4510 17725 1560299 1560299 2079202 2079202 298797 43668 255129 Supplies 1414920 1411025 3895 Food 1012096 1012096 Purchase Service 3550643 3335843 214800 Equipment Maintenance 78654 78654 906914 177273 729641 0 25035194 20389987 4645207 0 3258133 5688047 2289502 2429266 0 0 24465 28527 15029 32875 70616448 33468334 37278257 37148114 25397583 25728177 0 0 9763948 10483660 78026917 81538666 17828963 21306015 29357970 28852951 8060377 8177238 55247310 58336204 X 22779607 23202462 22779607 23202462 78026917 81538666 -368750 791605 0 X false true X true false X 172 0 0 0 0 172 22660757 21790693 21958152 22641963 23231171 112282736 0 0 0 22660929 21790693 21958152 22641963 23231171 112282908 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 112282908 446276 822303 497266 930112 276671 2972628 0 446276 822303 497266 930112 276671 2972628 0 445606 454365 709822 589208 574697 2773698 23552811 23067361 23165240 24161283 24082539 118029234 0.9513 0.9489 0.0252 0.0304 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - MISC INCOME, COLUMN A - 445606.0, COLUMN B - 454365.0, COLUMN C - 709822.0, COLUMN D - 589208.0, COLUMN E - 574697.0, COLUMN F - 2773698.0; 95638 95638 53926676 21830339 32096337 16409404 11637995 4771409 184730 184730 37148114 Deferred Financing Costs 431696 Trustee Held Funds 2327758 Deposits under residency agreements 7279958 Due from Riverside Healthcare Foundation 444248 Due from Medicare 10483660 Other Long-Term Liabilities 897208 Refundable Advance Residency Fees 7280030 Construction Payables 8177238 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote RHS and its obligated affiliates account for uncertain tax positions in accordance with ASC Subtopic 740-10, Income Taxes - Overall. ASC Subtopic 740-10 addresses the determination of how tax benefits claimed or expected to be claimed on a tax return should be recorded in the special-purpose combined financial statements. Under ASC Subtopic 740-10, RHS and its obligated affiliates must recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the special-purpose combined financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. ASC Subtopic 740-10 also provides guidance on derecognition, classification, interest and penalties on income taxes, and accounting in interim periods, and requires increased disclosures. RHS and its affiliates do not have a liability for unrecognized tax benefits. RHS and its obligated affiliates are separate not-for-profit corporations in Section 501(c)(3) of the Internal Revenue Code (Code) and are exempt from federal income taxes on related income pursuant to Section 501(a) of the Code. false true false false false false false false false Bill Douglas Treasurer 0 345458 0 100537 0 33937 0 60924 0 20143 0 560999 0 0 Phillip Kambic President 0 643484 0 191788 0 168268 0 170634 0 24652 0 1198826 0 0 Dr Keith Moss Director 0 364226 0 92604 0 4242 0 15900 0 12981 0 489953 0 0 Michael Mutterer Senior Vice President/CNO 0 238030 0 61367 0 3350 0 14563 0 14683 0 331993 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation The organization relied on Riverside Medical Center, a related tax-exempt organization, which used a Compensation Committee, Independent Compensation Consultant, A Written Employment contract, Comparability Data and Require Approval by the Board or Compensation Committee, to determine the compensation for the President/CEO. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan Phillip Kambic, Bill Douglas and Michael Mutterer are part of a 457(f) plan with a related organization, Riverside Medical Center. Total contributions to the plan are as follows: Phillip Kambic = $154,734 Bill Douglas = $45,024 Form 990, Part VI, Line 15 Process Used to Establish Compensation All officers are compensated by Riverside Medical Center (RMC), a related tax-exempt organization. RMC's compensation review process is as followed: Riverside Medical Center's executive total compensation program is governed by the Executive Committee of the Board of Directors. The Committee is comprised of independent members of the system board who have no personal interest in any executive compensation transactions. The Committee governs the system's executive total compensation program for all positions at the level of Vice President, and above. Each year the Committee engages an independent compensation consultant to assist in determining appropriate compensation of the organization's top management officials. In setting the top management official's compensation, the Executive Committee relies on recent independent compensation studies that provide compensation data for similarly qualified persons in comparable organizations to support its decision-making process. The Committee follows all steps required by the Internal Revenue Service (IRS) to qualify for the safe harbor under the intermediate sanctions regulations. The Committee adequately documents its compensation determinations and deliberations regarding compensation in the minutes on a timely basis. Form 990, Part VI, Line 6 Classes of members or stockholders The sole corporate member of Riverside Senior Living Center is Riverside Health System, a related tax exempt organization. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body As the sole corporate member, Riverside Health System has the authority to appoint or remove members of the governing body. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders The power and authority of the Member concerning the affairs of the Corporation shall consist of those reserved powers as set forth in this Section. The Corporation may, at its option, initiate or make recommendations to the Member with respect to any of the following matters: (a) Elect and remove, with or without cause, the Directors of the Corporation; (b) Elect and remove the president of the Corporation; (c) Adopt, amend, restate or repeal the Articles of Incorporation and Bylaws of the Corporation; (d) Authorize the Corporation to engage in, or enter into any transaction providing for the sale, lease, exchange or other disposition of assets of the Corporation outside the Riverside Health System d/b/a Riverside Healthcare corporate structure in excess of five percent (5%) of its assets, as defined in the Corporate bond indenture, in any twelve (12) month period; (e) Adopt a plan of dissolution or liquidation of the Corporation and distribution of its assets; (f) Adopt a plan of merger, consolidation or corporate reorganization involving the Corporation other than in the ordinary course of health care operations; (g) Authorize any transaction which would result in a change in ownership or control of the Corporation; (h) Approve the appointment of an independent auditor or the adoption of accounting policies and investment guidelines; (i) Adopt capital and operating budgets of the Corporation; (j) Adopt and execute a strategic plan of the Corporation; (k) Incur indebtedness in excess of the limits established by the Member from time to time; (l) Authorize the Corporation to make loans in excess of the limits established by the Member from time to time; (m) Authorize any capital expenditures in excess of limits established by the Member from time to time; (n) Authorize any donation of assets of the Corporation in excess of limits established by the Member from time to time; (o) Authorize the sale, transfer, encumbrance or otherwise dispose of any real property or interest therein or the purchase of any real estate; (p) Organize or acquire, or authorize the organization or acquisition of any subsidiary or affiliate of the Corporation ("affiliate" shall include any corporation, association, partnership, trust, joint venture, or other entity directly or indirectly controlling, controlled by, or under common control with the Corporation); (q) Establish policy guidelines and criteria for implementation of the Corporation's mission and periodically review and amend the mission statement; (r) Approve any policy by the Corporation or any action taken by the Corporation as to initiation, defense, or settlement of legal or administrative actions in excess of such amounts as shall be established pursuant to corporate policy; (s) Modify compensation and benefit policies, with the exception of those involving the president/chief executive officer, which are solely the responsibility of the Member's executive committee. Form 990, Part VI, Line 11b Review of form 990 by governing body Management performed the initial review of the Form 990. Every board member also received a copy of the Form 990 prior to the form being filed with the IRS. Form 990, Part VI, Line 19 Required documents available to the public Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to Internal Revenue Code (IRC) Section 6104. These documents are not available to the public at this time. Form 990, Part X, Line 20 Tax-Exempt Bonds Riverside Senior Living Center is part of an obligated group that has been issued various tax exempt bonds since December 2002. The liabilities reported on the organization's balance sheet have been allocated specifically to this organization but the Schedule K is filed by the sole corporate member, Riverside Medical Center, a related tax-exempt organization. Riverside Health System 350 N Wall Street Kankakee IL 60901 363167726 Parent IL 501(c)(3 Type III-FI NA false Riverside Medical Center 350 N Wall Street Kankakee IL 60901 362414944 Healthcare IL 501(c)(3 3 Riverside Health System false Oakside Corporation 350 N Wall Street Kankakee IL 60901 363166804 Healthcare IL 501(c)(3 Type II Riverside Health System false Riverside Healthcare Foundation 350 N Wall Street Kankakee IL 60901 363166033 Supporting Organization IL 501(c)(3 Type II Riverside Health System false Butterfield Service Corp 350 N Wall Street Kankakee IL 60901 363166197 inactive IL RHS C Corporation 0 0 0 false false false false true false false false false false false false false false false true true false false false