2016-03-28T13:34:39-05:00 2015-09-30 363990892 Capin Crouse LLP 1255 Lakes Parkway Suite 130 Lawrenceville GA 30043 990 2014-10-01 570420338 SOUTH CAROLINA BAPTIST MINISTRIES FOR THE AGING INC SOUT 8032276051 190 STONERIDGE DRIVE COLUMBIA SC 29212 Thomas P Turner III President 8032276051 2016-03-28 1 David C Moja P00747006 6785185301 2014 2016-08-17 19:52:53Z Thomas P Turner III 190 STONERIDGE DRIVE COLUMBIA SC 29212 19696051 0 X www.scbma.org X 1954 SC SCBMA allows SC Baptists to give concrete evidence of our concern for and commitment to our elderly. 19 19 507 218 0 0 1702997 1710633 16915997 17202545 342511 399880 56061 45213 19017566 19358271 130077 123961 0 0 9825794 9095202 0 0 47796 8148914 8777943 18104785 17997106 912781 1361165 31779869 31863230 2826116 2640065 28953753 29223165 X Our Ministry provides professional services for seniors with compassionate care in the name of Jesus Christ, so all we serve may thrive. 0 0 15095159 123961 17202545 Resident care provided through services including, but not limited to, housing related services, food preparation, medical care, and social activities. Over 625 residents were cared for as well as many other inpatients seen in our rehab center. Community events were held at the two communities including a Billy Graham Hope telephone call line manned by residents, staff, and family members following weekly Billy Graham television programs. We answered almost 1,800 calls receiving over 450 professions of faith, 130 rededications, and 150 assurances so far during this great effort.Senior resource center connects senior needs with resources to respond to their requests. The organization's center partners with SC Baptist Associations, Lt. Governor's Office on Aging, local churches, and community organizations. The organization provides a state-wide toll free line to receive calls from seniors seeking assistance. The objective is to connect seniors, or those taking part in the care of seniors, to organizations that address needs and also work with churches and communities to respond to needs that agencies or organizations cannot answer. 15095159 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 20 0 1 507 1 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X Thomas P Turner III 8032276051 190 STONERIDGE DRIVE COLUMBIA SC 29212 Robert Saverance Chairman 1.00 X X 0 0 0 Rev Mike Mills Vice Chairman 1.00 X X 0 0 0 Marie Hester Secretary 1.00 X X 0 0 0 Rev Dennis Banks Trustee 1.00 X 0 0 0 Ira Bedenbaugh Trustee 1.00 X 0 0 0 Chad Campbell Trustee 1.00 X 0 0 0 Tom Copeland Trustee 1.00 X 0 0 0 Donna Lea Fanning Trustee 1.00 X 0 0 0 Rev Matthew Fowler Trustee 1.00 X 0 0 0 Ken Gunter Trustee 1.00 X 0 0 0 Dr Jimmie Harley Trustee 1.00 X 0 0 0 Ham Hudson Trustee 1.00 X 0 0 0 Miriam Hutto Trustee 1.00 X 0 0 0 Rev Ray Long Jr Trustee 1.00 X 0 0 0 Rev Kevin Massey Trustee 1.00 X 0 0 0 Sunny Poston Trustee 1.00 X 0 0 0 Elizabeth Sullivan Trustee 1.00 X 0 0 0 Carl Tucker Trustee 1.00 X 0 0 0 Charles Underhill Trustee 1.00 X 0 0 0 David Brown Part Year Trustee 1.00 X 0 0 0 Hugh Lister Part Year Trustee 1.00 X 0 0 0 Tommy Truluck Part Year Trustee 1.00 X 0 0 0 Thomas P Turner III President and Treasurer 40.00 X 110847 0 41062 Ben Spurling ED Bethea Baptist Retirement 40.00 X 102133 0 40213 Polly Franks ED Martha Franks Retirement 40.00 X 117345 0 13454 330325 0 94729 3 0 1 0 Unidine PO Box 360639 Pittsburgh PA 12521 Dining services 995196 Functional Pathways 10133 Sherrill Blvd Suite 200 Knoxville TN 37932 Rehab therapy services 619313 Carolina Construction 4533 Cato Road Effingham SC 29541 Construction 602330 3 1082214 628419 1710633 Resident services 623000 17005683 17005683 Other program services 623000 196862 196862 17202545 290759 290759 44448 0 44448 44448 44448 377410 69491 251392 86388 126018 -16897 109121 109121 Miscellaneous 900099 765 765 765 19358271 17202545 0 445093 X 123961 123961 147647 47540 100107 7344644 6296781 1000067 47796 106976 106976 903400 903400 592535 592535 11023 11023 143320 143320 2336227 2186978 149249 208659 208659 237817 1979 235838 972871 959776 13095 9077 1262 7815 162547 148060 14487 16422 16422 1163157 647015 516142 197164 197164 Patient care 2555551 2555551 Equipment rental 488492 455986 32506 Miscellaneous 153675 67359 86316 Bad debt expense 121941 121941 17997106 15095159 2854151 47796 710126 1266701 2764152 3059904 2617830 2013054 98655 170487 36729036 22437682 13761337 14291354 315922 315922 11511847 10745808 31779869 31863230 1117949 1017392 700749 588833 1007418 1033840 2826116 2640065 X 18296858 19264844 1692861 1549745 8964034 8408576 28953753 29223165 31779869 31863230 X 1361165 -391344 -700409 X X 0 1 X 1 0 X 2072044 1631919 1798248 1702997 1710633 8915841 16832214 16173633 16201628 16915997 17202545 83326017 18904258 17805552 17999876 18618994 18913178 92241858 2358 35050 26250 25000 88658 0 2358 35050 26250 25000 88658 92153200 317397 291408 342081 343923 335207 1630016 317397 291408 342081 343923 335207 1630016 209797 45659 3604 11274 765 271099 19431452 18142619 18345561 18974191 19249150 94142973 0.97890 0.97910 0.01730 0.01450 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2305416 -168833 46278 2090305 2160774 190787 46145 2305416 2013523 189145 41894 2160774 1771380 289473 -47330 2013523 1821441 -25045 -25016 1771380 0.17830 0.66320 0.15850 0 1 1 1510182 1510182 29969872 19459408 10510464 4312865 2978274 1334591 936117 936117 14291354 Beneficial interest in perpetual trust 7166827 Common Trust Fund 3578981 10745808 Deposits 961258 Capital lease obligation 72582 1033840 X 18142557 -391344 -824370 -1215714 19358271 0 19358271 17873145 0 17873145 123961 123961 17997106 Part V, Line 4: Endowment funds are established for the benefit of Martha Franks Baptist Retirement Center. Part X, Line 2: The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of September 30, 2015 and 2014, the Ministry had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The Ministry files information tax returns in the U.S. The Ministry is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2010. Part XI, Line 2d - Other Adjustments: Change in value of split-interest agreements -700,409. Scholarships and discounts reported on Form 990, Part IX, line 2 -123,961. Part XII, Line 4b - Other Adjustments: Scholarships and discounts reported on Form 990, Part IX, line 2 123,961. 1 Financial assistance for living expenses 5 44084 Reduction of rent 6 79877 Part I, Line 2: The living expense assistance is subsidized rent at the communities funded by the Mother's Day Offering Monies. Usually these recipients are retired ministers but also can be retired lay people who are assisted as well. Rates are reduced based on certain criteria. The difference between the rent charged and the normal rate are recorded as charitable discounts. X X 0 0 0 0 0 0 0 0 0 Thomas P Turner III President and Treasurer 109478 0 1000 0 369 0 5438 0 35624 0 151909 0 0 0 Form 990, Part VI, Section A, line 1 There is an Executive Committee of the Board of Trustees composed of at least eight members, including the officers of the corporation and such additional members of the Board as the Board may determine. The committee has all power to act for the full Board of Trustees during the interim periods of the meetings of the Boad of Trustees, and all actions and doings of the committee shall be binding on the full Board of Trustees except it may not act inconsistent with a prior act of the Board of Trustees, remove or appoint the President or any other officer, or take any action which has been reserved for the Board. Form 990, Part VI, Section B, line 11 Form 990 is prepared by an independent CPA Firm and reviewed in detail by the organization's top management. The reviewed 990 is provided to the governing body prior to filing with the IRS. Form 990, Part VI, Section B, line 12c The Board annually signs conflict of interest statements. The Director of Administrative Services reviews the signed statements. If a conflict of interest were to arise, the interested party would abstain from voting on matters related to the noted conflict. Form 990, Part VI, Section B, line 15 Officer compensation is reviewed and approved by the trustees annually. The Board Mission Fulfillment Committee conducted a compensation comparison study for the President/Treasurer. This process, review, and approval was not contemporaneously substantiated. 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 VI, Line 7a/7b: The Ministry is an institution of the South Carolina Baptist Convention (Convention), as the Convention elects the Board of Trustees that is responsible for the operation of the Ministry. Form 990, Part IX, line 11g Dietary contract labor: Program service expenses 921,738. Management and general expenses 0. Fundraising expenses 0. Total expenses 921,738. Physical therapy contract labor: Program service expenses 481,008. Management and general expenses 0. Fundraising expenses 0. Total expenses 481,008. Occupational therapy contract labor: Program service expenses 369,450. Management and general expenses 0. Fundraising expenses 0. Total expenses 369,450. Administrative contract labor: Program service expenses 0. Management and general expenses 146,337. Fundraising expenses 0. Total expenses 146,337. Maintenance contract labor: Program service expenses 119,738. Management and general expenses 0. Fundraising expenses 0. Total expenses 119,738. Speech therapy contract labor: Program service expenses 101,245. Management and general expenses 0. Fundraising expenses 0. Total expenses 101,245. Nursing contract labor: Program service expenses 79,200. Management and general expenses 0. Fundraising expenses 0. Total expenses 79,200. Beauty shop contract labor: Program service expenses 44,597. Management and general expenses 0. Fundraising expenses 0. Total expenses 44,597. Nursing consulting: Program service expenses 20,750. Management and general expenses 0. Fundraising expenses 0. Total expenses 20,750. Social services consulting: Program service expenses 18,495. Management and general expenses 0. Fundraising expenses 0. Total expenses 18,495. Pharmacy consulting: Program service expenses 11,753. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,753. Dietary consulting: Program service expenses 9,570. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,570. Social services contract labor: Program service expenses 6,300. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,300. Housekeeping contract labor: Program service expenses 3,134. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,134. Payroll processing service: Program service expenses 0. Management and general expenses 2,912. Fundraising expenses 0. Total expenses 2,912. Form 990, Part XI, line 9: Change in value of split-interest agreement -700,409. Form 990, Part XII, Line 2c: This process has not changed since the prior year. The South Carolina Baptist Convention assumes responsibility for oversight of the selection of an independent auditor. The organization has a Budget and Finance committee that assumes responsibility for oversight of the audit of its financial statements. South Carolina Baptist Convention 190 Stoneridge Drive Columbia SC 292108254 570360087 Association of Southern Baptist Churches SC 501(c)(3) Line 1 N/A 0 Baptist Foundation of South Carolina 190 Stoneridge Drive Columbia SC 292108254 570348054 Institution of SCBC designated for the management of trust funds SC 501(c)(3) Line 1 N/A 0 Revocable Living Trusts (2) Trust SC South Carolina Baptist Ministries for the Aging 0 Irrevocable Living Trusts (4) Trust SC South Carolina Baptist Ministries for the Aging 0 Charitable Remainder Trust (1) Trust SC South Carolina Baptist Ministries for the Aging 0 Charitable Gift Annuity (4) Trust SC South Carolina Baptist Ministries for the Aging 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 South Carolina Baptist Convention C 0 South Carolina Baptist Convention N 0