2016-08-15T10:41:02-05:00 2015-12-31 420714325 RSM US LLP 8182 MARYLAND AVENUE SUITE 900 ST LOUIS MO 63105 990 2015-01-01 431094755 GAMBRILL GARDENS INC GAMB 6366865297 180 S WEIDMAN ROAD NO 122 BALLWIN MO 63021 IRWIN ALBRECHT TREASURER 6366865297 2016-08-15 1 STEVEN J GESCHKE P00161710 3142414100 2016-08-10 2015 2016-12-15 16:53:06Z IRWIN ALBRECHT 12832 GLENBERNIE LANE ST LOUIS MO 63146 2321988 0 X WWW.GAMBRILLGARDENS.COM X 1976 MO LOW INCOME HOUSING FOR THE ELDERLY 12 12 62 151 0 0 122318 92048 1796170 1767677 -5199 -5317 0 0 1913289 1854408 0 0 0 0 569298 646351 0 0 0 1296157 1397770 1865455 2044121 47834 -189713 2464283 2479245 3989305 4186317 -1525022 -1707072 TO PROVIDE ELDERLY PERSONS AND HANDICAPPED PERSONS WITH HOUSING FACILITIES AND SERVICES SPECIALLY DESIGNED TO MEET THEIR PHYSICAL, SOCIAL AND PSYCHOLOGICAL NEEDS, AND TO PROMOTE THEIR HEALTH, SECURITY, HAPPINESS AND USEFULNESS IN LONGER LIVING. 0 0 1941897 1762360 GAMBRILL GARDENS PROVIDES HOUSING FACILITIES FOR THE ELDERLY AND DISABLED. GAMBRILL GARDENS ALSO PROVIDES MEALS, HOUSEKEEPING, A BEAUTY SHOP, A STORE AND OTHER SERVICES ALONG WITH RENTAL OF APARTMENTS. 1941897 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 19 0 1 62 1 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X IRWIN ALBRECHT 6363942992 180 S WEIDMAN RD BALLWIN MO 63021 GARY ANDREAS DIRECTOR 1.00 X 0 0 0 JOE FRIMEL PRESIDENT 2.00 X X 0 0 0 NATE HIGGINBOTHAM VICE PRESIDENT 1.00 X X 0 0 0 FRANCES CARREON SECRETARY 1.00 X X 0 0 0 BARBARA BRIGGS DIRECTOR 1.00 X 0 0 0 IRWIN ALBRECHT TREASURER 2.00 X X 0 0 0 DEBRA SCHIRMER DIRECTOR 1.00 X 0 0 0 JANE OLIVER DIRECTOR 1.00 X 0 0 0 JERRY FRITZ DIRECTOR 1.00 X 0 0 0 BILL WISBROCK DIRECTOR 1.00 X 0 0 0 CECILIA KADANE DIRECTOR 1.00 X 0 0 0 WENDELL R GAUME DIRECTOR 1.00 X 0 0 0 MARY JANE HARRIS EXECUTIVE DIRECTOR 24.00 16.00 X 44423 47533 12979 44423 47533 12979 0 0 0 0 LIFE CARE SERVICES LLC 400 LOCUST STREET SUITE 820 DES MOINES IA 50309 MANAGEMENT AGENT 125118 1 60000 32048 92048 RENT INCOME FROM TENAN 531110 717839 717839 FEES AND CONTRACTS FRO 531110 569601 569601 TENANT,GUEST,EMPL. MEA 531110 236320 236320 STORE INCOME 531110 76362 76362 HEALTH & ACTIVITIES 531110 74301 74301 93254 93254 1767677 8267 8267 453996 467580 -13584 -13584 -13584 1854408 1762360 0 0 51305 51305 492267 492267 5458 5458 54643 54643 42678 42678 65728 65728 19262 19262 202987 202987 15873 15873 30637 30637 7285 7285 473929 473929 11037 11037 171807 171807 7230 7230 ELDERLY & CONGREGATE EX 311348 311348 MISCELLANEOUS OPERATING 56565 56565 MISCELLANEOUS ADMINISTR 24082 22721 1361 2044121 1941897 102224 0 84041 240014 20930 10976 28794 44540 4971137 3929648 1177740 1041489 1152778 1142226 2464283 2479245 172455 475759 3435000 3340000 381850 370558 3989305 4186317 X -1525022 -1707072 -1525022 -1707072 2464283 2479245 -189713 7663 0 X X 1 X 0 1 0 X 97866 143973 143573 122318 92048 599778 1999058 1849607 1772676 1796170 1767677 9185188 2096924 1993580 1916249 1918488 1859725 9784966 0 0 0 9784966 2096924 1993580 1916249 1918488 1859725 9784966 1.00000 1.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 118983 118983 4674939 3793091 881848 16117 7462 8655 161098 129095 32003 1041489 RESTRICTED INVESTMENTS AND CASH ACCOUNTS 950460 TENANT SECURITY DEPOSITS 62279 FINANCING COSTS (NET OF AMORTIZATION) 129487 1142226 DUE TO RELATED ENTITY 317828 KEY DEPOSIT PAYABLE 11063 TENANT SECURITY DEPOSIT 41667 370558 X 1862071 7663 7663 1854408 0 1854408 2044121 0 2044121 0 2044121 PART X, LINE 2: THE ORGANIZATION FOLLOWS GAAP IN ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FOR THOSE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION'S MANAGEMENT BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS TO BE ACCOUNTED FOR IN THE FINANCIAL STATEMENTS UNDER THE NEW RULES. THE ORGANIZATION RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE. THE FEDERAL INFORMATION RETURNS OF THE ORGANIZATION ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. 0 0 0 0 0 0 0 0 0 SCHEDULE J PART I LINE 3 MARY JANE HARRIS, THE EXECUTIVE DIRECTOR, WAS AN EMPLOYEE OF LIFE CARE SERVICES, LLC (LCS), THE ORGANIZATION'S MANAGEMENT COMPANY. THE PROCESS FOR DETERMINING HER COMPENSATION IS PERFORMED BY LCS. A INDUSTRIAL DEVELOPMENT AUTHORITY OF THE CITY OF ELLISVILLE MISSOURI 431296181 289050DC7 2003-04-01 4244107 REFINANCE HUD MORTGAGE & FINANCE COSTS OF IMPROVEMENTS 0 0 0 A 4244107 334915 16740 207293 904302 2921825 2004 0 0 0 1 A 0 0 0 0 0 0 0 A 0 0 0 1 0 0 0 0 0 A 0 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: INDUSTRIAL DEVELOPMENT AUTHORITY OF THE CITY OF ELLISVILLE, MI DATE THE REBATE COMPUTATION WAS PERFORMED: 04/01/2013 FORM 990, PART VI, SECTION B, LINE 11 THE 990 IS REVIEWED IN DETAIL BY THE CHIEF FINANCIAL OFFICER PRIOR TO FILING. THE 990 IS AVAILABLE TO ALL BOARD MEMBERS IF REQUESTED, HOWEVER, THE FINANCE COMMITTEE RECEIVES A COPY. FORM 990, PART VI, SECTION B, LINE 12C THE DIRECTOR OF FINANCE OF GAMBRILL GARDENS PLEDGES TO DISCLOSE ANY FINANCIAL TRANSACTION WHICH MAY BE VIEWED AS BENEFITTING ANY MEMBER OF THE BOARD OF DIRECTORS OF GAMBRILL GARDENS. ANY POTENTIAL TRANSACTION WILL BE REPORTED TO THE TREASURER OF THE BOARD AND WILL BE REVIEWED BY BOARD MEMBERS WHO HAVE NO CONFLICT OF INTEREST IN THE TRANSACTION IN QUESTION. FORM 990, PART VI, SECTION B, LINE 15 MARY JANE HARRIS, EXECUTIVE DIRECTOR WAS AN EMPLOYEE OF LIFE CARE SERVICES, LLC (LCS), THE ORGANIZATION'S MANAGEMENT COMPANY. THE PROCESS FOR DETERMINING HER COMPENSATION IS PERFORMED BY LCS. THE PROCESS FOR OTHER KEY EMPLOYEES IS AS FOLLOWS: THE LEVEL OF COMPENSATION IS DETERMINED BY A REVIEW OF DEPARTMENT HEADS, THE EXECUTIVE DIRECTOR AND DIRECTOR OF HUMAN RESOURCES. THE DIRECTOR OF HUMAN RESOURCES PULLS STUDIES ON COMPENSATION FOR COMPARABLE POSITIONS FOR THE REVIEW. THE REVIEW AND DECISION IS DOCUMENTED CONTEMPORANEOUSLY IN THE EMPLOYEE'S HUMAN RESOURCE FILE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 2C THE PROCESS FOR OVERSIGHT OF THE COMPILATION OF FINANCIAL STATEMENTS AND SELECTION OF THE ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. SCHEDULE K PART II, LINES 1 THROUGH 11 SOURCES OF FUNDS: BOND ISSUE AMMOUNT $4,255,000 ACCRUED INTEREST 18,755 LESS: ORIGINAL ISSUE DISCOUNT (10,893) NET PROCEEDS 4,262,882 FUNDS PROVIDED BY GAMBRILL GARDENS, INC. 122,193 TOTAL SOURCES OF FUNDS 4,385,075 USES OF FUNDS: PAYOFF HUD MORTGAGE $2,921,825 ACCRUED INTEREST ON HUD MORTGAGE 16,740 FINANCING FEES 207,293 DEPOSIT INTO REPLACEMENT RESERVE FUND 316,140 CAPITAL IMPROVEMENTS 904,302 DEPOSIT INTO DEBT SERVICE RESERVE FUND 18,775 TOTAL USES OF FUNDS $4,385,075 EAST MISSOURI UNITED METHODIST HOMES INC GAMBRILL GARDENS III 180 S WEIDMAN RD ROOM 122 BALLWIN MO 63021 431048351 HOUSING FOR THE ELDERLY MO 501(C)(3) 9 0 GAMBRILL GARDENS II INC 180 S WEIDMAN RD ROOM 122 BALLWIN MO 63021 431262763 HOUSING FOR THE ELDERLY MO 501(C)(3) 9 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 1 0 1 1 0 GAMBRILL GARDENS II INC Q 146000 REIMBURSEMENT RECEIVED GAMBRILL GARDENS II INC N 151476 ACTUAL & ALLOC % GAMBRILL GARDENS II INC O 110721 ALLOCATION % EAST MISSOURI UNITED METHODIST HOMES INC Q 1462915 REIMBURSEMENT RECEIVED EAST MISSOURI UNITED METHODIST HOMES INC N 786901 ACTUAL & ALLOC % EAST MISSOURI UNITED METHODIST HOMES INC O 526270 ALLOCATION % EAST MISSOURI UNITED METHODIST HOMES INC E 317828 BALANCE AT 12/31 EAST MISSOURI UNITED METHODIST HOMES INC C 60000 ACTUAL