2016-05-31T08:49:39-05:00 2015-12-31 BKD LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2015-01-01 481199065 VILLAGE SHALOM INC % NICOLE ANTHONY VILL 9133172600 5500 WEST 123RD STREET OVERLAND PARK KS 66209 MATTHEW E LEWIS PRESIDENT AND CEO 8163172600 2016-08-15 true Michael J Engle P00482834 8163172600 2015 2016-09-27 15:27:22Z MATTHEW LEWIS 5500 WEST 123RD STREET OVERLAND PARK KS 66209 17494818 false X WWW.VILLAGESHALOM.ORG X 1996 KS TO PROVIDE THE HIGHEST QUALITY OF RESIDENT CARE TO MEET THE PHYSICAL, SOCIAL, AND SPIRITUAL NEEDS OF SENIORS TO SUPPORT THEIR HIGHEST LEVEL OF INDEPENDENCE. 21 21 333 120 0 0 20733528 1081108 16231645 16406384 311 1941 25508 5385 36990992 17494818 388876 392604 0 0 8154671 8057304 0 0 485795 10013829 9858967 18557376 18308875 18433616 -814057 41982616 39972029 31138768 30184035 10843848 9787994 X SEE SCHEDULE O false false 15769892 392604 16406384 SEE SCHEDULE O 15769892 true true false true false false false false false true true false false true true false false true false false false false false false false false false false true true true false false false false false false false false false false false false false false false true true true false false true 118 0 true 333 true false false false false false true true 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 false false KS X NICOLE ANTHONY 9133172600 5500 WEST 123RD STREET OVERLAND PARK KS 66209 ALANA MULLER DIRECTOR/SECRETARY 2.0 0.0 X X 0 0 0 ALLISON BERRY DIRECTOR 2.0 0.0 X 0 0 0 ANDREW KAUFMAN DIRECTOR 2.0 0.0 X 0 0 0 BARRY FINK DIRECTOR/TREASURER 2.0 0.0 X X 0 0 0 BRUCE KERSHENBAUM DIRECTOR 2.0 1.0 X 0 0 0 DAVID SPIZMAN DIRECTOR 2.0 0.0 X 0 0 0 FRANK LIPSMAN DIRECTOR 2.0 0.0 X 0 0 0 HOWARD ROSENTHAL DIRECTOR 2.0 0.0 X 0 0 0 JAMES KLEIN DIRECTOR 2.0 1.0 X 0 0 0 JERRY BERNARD DIRECTOR 2.0 0.0 X 0 0 0 JILL WILLEN DIRECTOR 2.0 0.0 X 0 0 0 JONNY GIRSON DIRECTOR 2.0 0.0 X 0 0 0 JOSEPH HIERSTEINER DIRECTOR/CHAIR 2.0 1.0 X X 0 0 KAREN GLICKSTEIN DIRECTOR 2.0 0.0 X 0 0 0 MARCIA SCHOENFELD DIRECTOR/VICE CHAIR 2.0 0.0 X X 0 0 0 MICHAEL ABRAMS DIRECTOR 2.0 0.0 X 0 0 0 RITA CORTES DIRECTOR 2.0 0.0 X 0 0 0 RODNEY MINKIN DIRECTOR 2.0 1.0 X 0 0 0 SHIRLEY HELZBERG DIRECTOR 2.0 0.0 X 0 0 0 TRACY SHAFTON DIRECTOR 2.0 1.0 X 0 0 0 VICKI NOVORR DIRECTOR 2.0 0.0 X 0 0 0 ANN DARKE DIRECTOR 2.0 1.0 X 0 0 0 ANN ISENBERG DIRECTOR 2.0 0.0 X 0 0 0 BERNARD ERDMAN DIRECTOR 2.0 0.0 X 0 0 0 MICHAEL LISS DIRECTOR 2.0 1.0 X 0 0 0 PELLA FINGERSH DIRECTOR 2.0 0.0 X 0 0 0 KARIN MCCRARY COO 39.0 1.0 X 151130 0 22189 MATTHEW LEWIS PRESIDENT/CEO 24.0 16.0 X 267373 0 30187 NICOLE ANTHONY DIRECTOR OF FINANCE 24.0 16.0 X 95838 0 21541 JILL ALLIN DIRECTOR OF MARKETING 40.0 0.0 X 118098 0 21193 632439 0 95110 4 false true false SUMMIT CARE INC 6830 W 121ST CT OVERLAND PARK KS 66209 CONTRACT THERAPY 939631 MORRISON COMMUNITY LIVING 5801 PEACHTREE DUNWOODY RD ATLANTA GA 30342 DINING SERVICES 2275963 SIGNATURE LANDSCAPE 15705 PFLUMM OLATHE KS 66062 LANDSCAPING 309431 FIRST PACE PAINTING 1800 N Kiger RD INDEPENDENCE MO 64050 PAINTING 189395 BKD LLP 1201 WALNUT SUITE 1700 KANSAS CITY MO 64106 ACCOUNTING SERVICES 178160 10 1079466 1642 1081108 RESIDENT CARE REVENUE 623000 16086047 16086047 ENTRANCE FEES 623000 247081 247081 FOOD SERVICE REVENUE 623000 73256 73256 16406384 1941 1941 0 0 0 0 0 0 0 0 0 MISCELLANEOUS REVENUE 900099 5385 5385 5385 17494818 16406384 7326 0 392604 392604 0 0 588258 470278 96045 21935 0 6066860 4772853 1039377 254630 31543 31026 517 897573 797135 96440 3998 473070 382549 70350 20171 0 38338 38338 91694 91694 0 0 0 1780164 1604790 163087 12287 205484 1414 54809 149261 450685 212057 231532 7096 139199 136916 2283 0 1206140 1169130 37010 27139 20270 6808 61 0 30427 1965 27912 550 383919 357500 26419 0 2333486 2295217 38269 201596 172288 29308 BAD DEBT EXPENSE 30640 30640 DIETARY 2194241 2194241 MEDICAL SUPPLIES 527002 527002 PROGRAMMING 195871 195871 22942 4146 2990 15806 18308875 15769892 2053188 485795 5761 11648 1015194 553613 0 0 1017018 747598 0 0 0 0 0 0 94265 68411 257125 372726 59748153 30711292 30221057 29036861 0 0 0 0 0 0 0 0 9372196 9181172 41982616 39972029 1263675 1048148 0 0 17060968 17442625 11142838 10485098 0 0 0 0 224154 142947 0 0 1447133 1065217 31138768 30184035 X 8349984 7536561 1031678 779554 1462186 1471879 10843848 9787994 41982616 39972029 X -814057 -241797 X false true X true false X 1292598 1184642 1105220 20733528 1081108 25397096 16918428 16323024 16050750 16231645 16406384 81930231 0 0 0 18211026 17507666 17155970 36965173 17487492 107327327 0 204506 204506 34091 548378 284843 6534 1263495 2137341 34091 548378 284843 6534 1468001 2341847 104985480 28883 36463 14845 311 1941 82443 0 28883 36463 14845 311 1941 82443 0 11191540 4422519 6901796 25508 5385 22546748 29431449 21966648 24072611 36990992 17494818 129956518 0.80785 0.80624 0.00063 0.00136 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false true 1811 false false false 1811 false SCHEDULE C, PART II-B, LINE 1F FOR 2015, $1,811 OF DUES PAID TO LEADING AGE KANSAS AND LEADING AGE NATIONAL WERE USED FOR LOBBYING/ADVOCACY EXPENDITURES. 1560603 50000 -40854 80596 1264 1487889 1597414 50000 10173 95783 1201 1560603 1573835 125623 100824 1220 1597414 1486313 153791 64436 1833 1573835 1558899 2500 -13690 0 55076 6320 1486313 0.00000 0.97850 0.02150 false true true 2252860 2252860 39320336 16922876 22397460 15363458 11881454 3482004 2811499 1906962 904537 29036861 Debt Restructuring 60157 Deferred financing costs 255148 INTEREST IN NET ASSETS OF FDN 8748919 Other current assets 116948 9181172 0 Deposits 47661 Note Payable to VSCSF 1017556 1065217 17776546 281728 281728 17494818 17494818 18589969 311734 311734 18278235 30640 30640 18308875 SCHEDULE D, PART V, COLUMN B THE AMOUNTS IN COLUMN B ON LINES 1C, 1E AND 1G DO NOT MATCH PRIOR YEAR'S 990 DUE TO CHANGES MADE IN THE AUDIT REPORT. THE CURRENT YEAR'S AUDIT REPORT CORRECTED THE PRIOR YEAR'S ENDOWMENT FOOTNOTE. SCHEDULE D, PART V, LINE 4 THE ENDOWMENT FUNDS ARE HELD BY VILLAGE SHALOM CHARITABLE SUPPORTING FOUNDATION, A RELATED TAX-EXEMPT ORGANIZATION. EARNINGS FROM THE ENDOWMENT FUNDS ARE TO BE USED FOR RESIDENT ACTIVITIES, FINANCIAL ASSISTANCE, EMPLOYEE RECOGNITION, STAFF DEVELOPMENT AND TRAINING. SCHEDULE D, PART X, LINE 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART XI, LINES 2D LINE 4B: REVENUE FROM RELATED ORGANIZATION $ 1,391,834 ELIMINATIONS $ (1,079,466) BAD DEBT EXPENSE $ (30,640) ------------- $ 281,728 SCHEDULE D, PART XII, LINES 2D & 4B LINE 2D: EXPENSES FROM RELATED ORGANIZATION $ 1,391,200 ELIMINATIONS $ (1,079,466) ------------- $ 311,734 LINE 4B: BAD DEBT EXPENSE $ 30,640 true FINANCIAL ASSISTANCE 8 392604 SCHEDULE I, PART I, LINE 2 VILLAGE SHALOM, INC. PROVIDES FINANCIAL ASSISTANCE TO INDIVIDUALS WHO DO NOT HAVE THE RESOURCES TO PAY FOR THEIR CARE. INDIVIDUALS AND FAMILIES MUST COMPLETE AN APPLICATION INDICATING THEIR NEED FOR FINANCIAL ASSISTANCE. THE ORGANIZATION'S STAFF REVIEWS THE INDIVIDUAL AND FAMILY APPLICATIONS THROUGH THE ESTABLISHED CRITERIA OF THE ASSISTANCE PLAN. INDIVIDUALS AND FAMILIES ARE REQUIRED TO PROVIDE INCOME AND ASSET VERIFICATION AS WELL AS ANNUALLY DISCLOSING THEIR FINANCIAL INFORMATION THROUGH THEIR CONTINUATION WITHIN THE ASSISTANCE PROGRAM. X X X X X false false false false false false false false false KARIN MCCRARY COO 136130 0 15000 0 0 0 0 0 22189 0 173319 0 0 0 MATTHEW LEWIS PRESIDENT/CEO 257373 0 10000 0 0 0 0 0 30187 0 297560 0 0 0 A KANSAS DEVELOPMENT FINANCE AUTHORITY 481066589 2013-05-29 12155000 REFUND 1998AA BONDS (ISS 12/02/98) false false false A 1669901 0 12155000 0 0 0 0 0 0 0 12155000 0 2002 true false true true A false true true true false 0 false false false true A false true true false 0 false 0 false true A true FORM 990, PART III, LINE 1 AT VILLAGE SHALOM, OUR MISSION AND PASSION IS PROVIDING THE HIGHEST QUALITY OF RESIDENT CARE AND OUTREACH PROGRAMMING TO THE SENIORS OF OUR COMMUNITY. OUR OVERARCHING GOAL FOR THE SERVICES WE OFFER IS TO MEET THE PHYSICAL, SOCIAL AND SPIRITUAL NEEDS OF EVERY INDIVIDUAL WE TOUCH, AND TO DO SO WITHIN A CONTINUUM OF CARE THAT ENCOURAGES AND SUPPORTS THE HIGHEST POSSIBLE LEVEL OF INDEPENDENCE FOR THOSE SENIORS ENTRUSTED TO OUR CARE. WE ARE COMMITTED TO PROVIDING THESE SERVICES TO SENIORS FROM DIVERSE CULTURES AND ECONOMIC BACKGROUNDS. FORM 990, PART III, LINE 4A ACROSS THE SPECTRUM OF OUR PROGRAMS AND SERVICES, VILLAGE SHALOM IS COMMITTED TO A PHILOSOPHY OF PROVIDING CARE THAT SUPPORTS THE HIGHEST LEVEL OF INDEPENDENCE FOR AN INDIVIDUAL. MOREOVER, WE ARE COMMITTED TO PROVIDING SENIORS WITH THE HIGHEST QUALITY CARE REGARDLESS OF THEIR LEVEL OF NEED, FROM BASIC RETIREMENT LIVING TO FULL NURSING CARE, AND REGARDLESS OF THEIR ABILITY TO PAY. FOR NEARLY 100 YEARS, VILLAGE SHALOM HAS PROVIDED EXCEPTIONAL LONG-TERM CARE FOR SENIORS IN THE GREATER KANSAS CITY AREA. WE ARE PLEASED TO BE ABLE TO OFFER TAILORED PROGRAMS AND SERVICES TO SENIORS IN AN AWARD-WINNING INNOVATIVE ENVIRONMENT THAT PROVIDES MAXIMUM INDEPENDENCE TO OUR RESIDENTS. VILLAGE SHALOM IS AND REMAINS A LEADER WITHIN THE SENIOR LIVING CARE INDUSTRY. VILLAGE SHALOM COMMITS TIME AND RESOURCES, AND RETAINS OUTSTANDING PROFESSIONALS DEVOTED TO DEVELOPING NEW AND INNOVATIVE SERVICES THAT ENRICH THE LIVES OF SENIORS REGARDLESS OF ECONOMIC RESOURCES. NEARLY ONE FOURTH OF THE RESIDENTS ON VILLAGE SHALOM'S MAIN CAMPUS ARE RECIPIENTS OF MORE THAN $1.3 MILLION IN FINANCIAL ASSISTANCE. ALL RESIDENTS RECEIVING FINANCIAL ASSISTANCE ARE PROVIDED WITH THE SAME HIGH-QUALITY CARE AND SERVICES AS ANY OTHER VILLAGE SHALOM RESIDENT. THEIR DIGNITY, PRIVACY, AND LONG-TERM CARE ARE OUR PRIMARY CONCERN. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS COMPILED/COMPLETED BY AN INDEPENDENT CPA FIRM, BKD. BKD ALSO CONDUCTS THE ANNUAL INDEPENDENT AUDIT OF BOTH VILLAGE SHALOM, INC. AND VILLAGE SHALOM CHARITABLE SUPPORTING FOUNDATION. THE 990 IS COMPLETED IN COOPERATION WITH THE DIRECTOR OF FINANCE AND PRESIDENT OF VILLAGE SHALOM. PRIOR TO THE MAILING TO THE VILLAGE SHALOM BOARD, THE DIRECTOR OF FINANCE AND PRESIDENT REVIEW THE 990 AND RELATED SCHEDULES WITH BKD. THE 990 DRAFT IS E-MAILED TO ALL VOTING MEMBERS OF THE ORGANIZATIONS GOVERNING BOARD PRIOR TO THE FILING WITH THE IRS. THE 990 IS A TOPIC AT THE FINANCE COMMITTEE MEETING PRIOR TO THE FILING AND AT THE REGULARLY SCHEDULED BOARD MEETING PRIOR TO THE FILING. FORM 990, PART VI, SECTION B, LINE 12C VILLAGE SHALOM HAS A WRITTEN COMPLIANCE PLAN. THE COMPLIANCE PLAN IS GONE OVER WITH EVERY EMPLOYEE AT ORIENTATION, AND EVERY BOARD MEMBER WHEN INSTALLED. A CODE OF CONDUCT IS SIGNED BY EVERY EMPLOYEE AND BOARD MEMBER AT ORIENTATION (UPON HIRE OR INSTALLATION). ANNUALLY, EVERY EMPLOYEE MEMBER COMPLETES AN IN-SERVICE/UPDATE ON THE CODE OF CONDUCT/COMPLIANCE PLAN. ANNUALLY EVERY BOARD MEMBER REVIEWS THE CODE OF CONDUCT AND SIGNS AN UPDATED CONFLICT OF INTEREST POLICY. THE CODE OF CONDUCT AND COMPLIANCE PLAN LAY THE FOUNDATION FOR A COMPLIANT CULTURE AND AN ATMOSPHERE FOR SELF DISCLOSURE. VILLAGE SHALOM IS DEDICATED TO THE HIGHEST ETHICAL PRACTICES AND MAKES EVERY EFFORT TO CONDUCT RELATIONSHIPS WITH THIS BUSINESS CULTURE. FORM 990, PART VI, SECTION B, LINES 15A AND 15B VILLAGE SHALOM HAS A DESIGNATED COMPENSATION COMMITTEE APPOINTED BY THE BOARD OF DIRECTORS. THE COMMITTEE REVIEWS SALARY DATA FOR THE INDUSTRY. THE SALARY DATA INCLUDES BOTH LOCAL AND REGIONAL COMPARATIVE DATA. THE COMMITTEE REVIEWS THE COMPENSATION PACKAGE AS A WHOLE, INCLUDING BOTH SALARY AND BENEFIT STRUCTURE. THE COMMITTEE MAINTAINS DOCUMENTATION RELATING TO DATES MET, TOPICS DISCUSSED, AND PROCESSES UNDERTAKEN AND CONCLUSIONS FOR COMPENSATION PACKAGES. THE BOARD ONLY REVIEWS THE CEO/PRESIDENT SALARY - ALL MANAGEMENT POSITIONS ARE REVIEWED BY THE CEO. THE CEO REVIEWS AVAILABLE COMPARABLE SALARY DATA FROM LOCAL AND REGIONAL SOURCES, INCLUDING KAHSA. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN TEMPORARILY RESTRICTED NET ASSETS $ (252,124) CHANGE IN PERMANENTLY RESTRICTED NET ASSETS $ 9,693 CHANGE IN INTEREST OF NET ASSETS OF VSCSF $ 634 ---------- $ (241,797) VILLAGE SHALOM CHARITABLE FOUNDATION 5500 WEST 123RD STREET OVERLAND PARK KS 66209 481205323 SUPPORT KS 501(C)(3) 11A VSI true false false true false true false false false false false false false true false true false false false false VILLAGE SHALOM CHARITABLE SUPPORT FOUNDATION C 1079466 COST VILLAGE SHALOM CHARITABLE SUPPORT FOUNDATION E 1017556 COST