2016-07-28T14:13:32-05:00 2016-03-31 381357951 PLANTE & MORAN PLLC 750 Trade Centre Way Ste 300 Portage MI 49002 990 2015-04-01 383370058 NORTHPOINTE WOODS NORT 2699647625 700 NORTH AVENUE BATTLE CREEK MI 49017 CRIS MORREALE EXECUTIVE DIRECTOR 2699647625 2016-07-20 1 Vicki L VanDenBerg CPA P00100422 2695674500 2015 2016-09-27 15:27:22Z CRIS MORREALE 700 NORTH AVENUE BATTLE CREEK MI 49017 4377733 0 X www.northpointewoods.org X 1999 MI SENIOR LIVING COMMUNITY FOR INDEPENDENT INDIVIDUALS AND THOSE REQUIRING ASSISTED LIVING. 11 11 111 70 0 0 522 1190 4307545 4247121 -1185 136 143918 129286 4450800 4377733 7000 18100 0 0 124350 133118 0 0 0 4433936 4318069 4565286 4469287 -114486 -91554 9262633 8971371 3052284 2745281 6210349 6226090 We will be the unquestioned, preeminent senior living community serving the Battle Creek area. 0 0 3501836 18100 4302443 OPERATION OF A SENIOR RESIDENCE CENTER 3501836 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 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 0 0 0 1 14 0 1 111 1 0 0 0 0 0 0 0 0 0 0 X 11 11 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MI X CRIS MORREALE 2699647625 700 NORTH AVENUE BATTLE CREEK MI 49017 JAMES BALDWIN CHAIR 4.00 0.00 X X 0 0 0 KARLA FALES VICE CHAIR 4.00 0.00 X X 0 0 0 DAVID LUCAS TREASURER 4.00 0.00 X X 0 0 0 SHERII SHERBAN SECRETARY 4.00 0.00 X X 0 0 0 MICHAEL BECK DIRECTOR 4.00 0.00 X 0 0 0 KATIE BURNS DIRECTOR 4.00 0.00 X 0 0 0 ANNETTE CHAPMAN DIRECTOR 4.00 0.00 X 0 0 0 MARTHA SCHIMMELPFENNEG DIRECTOR 4.00 0.00 X 0 0 0 DAVID SCHWEITZER DIRECTOR 4.00 0.00 X 0 0 0 AMY BARNES DIRECTOR 4.00 0.00 X 0 0 0 THOMAS TOWNSEND DIRECTOR 4.00 0.00 X 0 0 0 CRIS MORREALE EXECUTIVE DIRECTOR 40.00 0.00 X 118228 0 13902 118228 0 13902 1 0 0 0 MORRISON SENIOR DINING P O BOX 102289 ATLANTA GA 30368 FOOD SERVICE MANAGEMENT 551868 EMPLOYMENT GROUP INC 4625 BECKLEY ROAD BUILDING 200 BATTLE CREEK MI 49015 STAFFING 517059 LIFE CARE SERVICES LLC 400 LOCUST STREET SUITE 820 DES MOINES IA 50309 FACILITY MANAGEMENT 412983 3 1190 1190 RESIDENT SERVICES 623000 4247121 4247121 4247121 136 136 EMPLOYEE AND GUEST MEA 722210 43170 43170 CAFE & GIFT SHOP 722210 26219 26219 OTHER 900099 18031 18031 41866 11072 30794 129286 4377733 4302443 0 74100 X 18100 18100 133118 106494 26624 225651 225651 3855 3855 28350 28350 1733353 1297824 435529 39172 39172 83556 83556 714912 714912 7056 7056 161972 161972 477247 472329 4918 120872 120872 FOOD 569038 569038 153035 79539 73496 4469287 3501836 967451 0 166779 175830 263061 73179 33702 41810 58718 115645 15986672 8284172 7881050 7702500 35093 65122 824230 797285 9262633 8971371 326792 286585 2550000 2375000 175492 83696 3052284 2745281 X 6210349 6188569 0 37521 6210349 6226090 9262633 8971371 X -91554 107295 X X 0 1 X 1 0 X 2135 44628 4025 522 1190 52500 4039965 4154735 4126904 4371967 4302443 20996014 4042100 4199363 4130929 4372489 4303633 21048514 0 117303 117303 117303 117303 20931211 582 537 533 205 136 1993 582 537 533 205 136 1993 83854 83725 74576 78106 73964 394225 4126536 4283625 4206038 4450800 4377733 21444732 0.97610 0.98120 0.00010 0.00100 X Schedule A, Part III, Line 12, Explanation of Other Income: EMPLOYEE AND GUEST MEALS - 2011 Amount: $ 48,517. 2012 Amount: $ 47,205. 2013 Amount: $ 38,780. 2014 Amount: $ 37,708. 2015 Amount: $ 43,170. HOUSEKEEPING - 2011 Amount: $ 17,914. 2012 Amount: $ 17,676. 2013 Amount: $ 17,651. 2014 Amount: $ 17,400. 2015 Amount: $ 12,189. CARPORT - 2011 Amount: $ 12,213. 2012 Amount: $ 11,032. 2013 Amount: $ 9,950. 2014 Amount: $ 11,560. 2015 Amount: $ 11,895. GUEST SUITE - 2011 Amount: $ 5,210. 2012 Amount: $ 7,812. 2013 Amount: $ 8,195. 2014 Amount: $ 11,438. 2015 Amount: $ 6,710. 608748 608748 11655775 4909893 6745882 1475258 1213018 262240 2246891 2161261 85630 7702500 BOND ISSUANCE COSTS 41805 BENEFICIAL INTEREST IN FUNDS HELD AT BATTLE CREEK COMMUNITY FOUNDATION 755480 797285 FAIR VALUE OF INTEREST RATE SWAP 83696 83696 X 4337611 -40122 -40122 4377733 0 4377733 4359391 -91796 -91796 4451187 18100 18100 4469287 Part X, Line 2: THE INTERNAL REVENUE SERVICE HAS RULED THAT THE ORGANIZATIONS COMPRISING NORTHPOINTE WOODS ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION HAS BEEN DETERMINED TO BE A PUBLICLY SUPPORTED ORGANIZATION AND NOT A PRIVATE FOUNDATION. ACCORDINGLY, THE ORGANIZATION'S NET INVESTMENT INCOME IS NOT SUBJECT TO EXCISE TAX, AND GIFTS MADE TO THE ORGANIZATION ARE DEDUCTIBLE ON THE PART OF DONORS, SUBJECT TO SPECIFIED LIMITATIONS FOR CHARITABLE CONTRIBUTIONS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF MARCH 31, 2016 AND 2015, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. Part XI, Line 2d - Other Adjustments: CHANGE IN BENEFICIAL INTEREST HELD AT BATTLE CREEK COMMUNITY FOUNDATION -22,022. SCHOLARSHIPS -18,100. Part XII, Line 2d - Other Adjustments: UNREALIZED GAIN ON VALUE OF INTEREST RATE SWAP -91,796. Part XII, Line 4b - Other Adjustments: SCHOLARSHIPS 18,100. 1 SCHOLARSHIP DISCOUNT 4 18100 Part I, Line 2: THE ORGANIZATION MAINTAINS RECORDS AND REPORTS FOR SCHOLARSHIP DISCOUNTS GIVEN TO RESIDENTS. Form 990, Part VI, Section A, line 1 THE EXECUTIVE COMMITTEE IS COMPRISED OF THE OFFICERS FROM THE BOARD (PRESIDENT, VICE PRESIDENT, TREASURER, SECRETARY). ALL ARE ON THE GOVERNING BODY. THIS GROUP MEETS MONTHLY AND CAN ACT ON THE BOARD'S BEHALF, IF NECESSARY. GENERALLY, THE GROUP REVIEWS ITEMS OF DISCUSSION OR IMPORTANCE AND THEN MAKES RECOMMENDATIONS TO THE FULL BOARD FOR APPROVAL. Form 990, Part VI, Section A, line 3 WE HAVE A MANAGEMENT CONTRACT WITH LIFE CARE SERVICES LLC. Form 990, Part VI, Section B, line 11 FORM 990 IS PREPARED BY THE AUDIT FIRM AND REVIEWED BY THE EXECUTIVE DIRECTOR; ALL MEMBERS OF THE BOARD RECEIVE AN ELECTRONIC VERSION OF THE FORM 990 PRIOR TO FILING. Form 990, Part VI, Section B, line 12c EACH DIRECTOR IS REQUIRED TO COMPLETE CONFLICT OF INTEREST DOCUMENT ANNUALLY, THE CHAIRMAN OF THE BOARD OF DIRECTORS MONITORS, REVIEWS, AND ENFORCES THE CONFLICT OF INTEREST POLICY. IF IT IS DEEMED A CONFLICT ARISES, THE BOARD MEMBER MUST ABSTAIN FROM VOTING. Form 990, Part VI, Section B, line 15a THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED ANNUALLY BY THE DIRECTOR OF OPERATIONS MANAGEMENT. REGIONAL AND CORPORATE DATA IS USED FOR COMPARISON INFORMATION AND THE FINAL DECISION IS MADE BY LIFE CARE SERVICES. THE MOST RECENT YEAR THIS PROCESS WAS UNDERTAKEN WAS FISCAL YEAR 2016. Form 990, Part VI, Section C, line 19 DOCUMENTS ARE AVAILABLE THROUGH WRITTEN REQUEST BASED ON NEED TO KNOW. Form 990, Part IX, line 11g SALARIES AND WAGES: Program service expenses 1,056,257. Management and general expenses 359,191. Fundraising expenses 0. Total expenses 1,415,448. VACATION: Program service expenses -3,396. Management and general expenses -1,811. Fundraising expenses 0. Total expenses -5,207. INSURANCE: Program service expenses 85,183. Management and general expenses 35,639. Fundraising expenses 0. Total expenses 120,822. BENEFITS: Program service expenses -2,327. Management and general expenses 20,151. Fundraising expenses 0. Total expenses 17,824. PAYROLL TAXES: Program service expenses 115,265. Management and general expenses 21,937. Fundraising expenses 0. Total expenses 137,202. OTHER: Program service expenses 46,842. Management and general expenses 422. Fundraising expenses 0. Total expenses 47,264. Form 990, Part XI, line 9: CHANGE IN BENEFICIAL INTEREST HELD AT BATTLE CREEK COMMUNitY FOUNDATION -22,022. UNREALIZED GAIN ON VALUE OF INTEREST RATE SWAP 91,796. CHANGE IN TEMPORARILY RESTRICTED NET ASSETS 37,521. FORM 990, PART XII, LINE 2C: THERE HAS BEEN NO CHANGE IN PROCESS FROM PRIOR YEAR.