2015-05-15T17:36:38-05:00 2014-06-30 BKD LLP 1551 N WATERFRONT PKWY STE 300 WICHITA KS 672066601 990 2013-07-01 237154996 PRESBYTERIAN MANORS INC % BRUCE H SHOGREN PRES 3166851100 PO BOX 20440 Suite WICHITA KS 672081440 BEVERLY WOODSMALL CFO 3166851100 2015-05-15 true ELIZABETH S HOGAN P00273248 3166851100 2013 2016-02-25 16:41:14Z BRUCE H SHOGREN PO BOX 20440 WICHITA KS 672081440 96422088 false X WWW.PRESBYTERIANMANORS.ORG X 1989 KS TO PROVIDE QUALITY ACTIVE SENIOR LIVING & HEALTH CARE WITHIN A CHRISTIAN-BASED COMMUNITY THROUGH A CONTINUUM OF SERVICE FOUNDED UPON THE VALUES OF RESPECT, DIGNITY, & INDEPENDENCE. 12 12 2703 860 45552 -6624 1871992 663167 91040185 93307440 1089925 658367 467150 1363268 94469252 95992242 0 0 0 0 51327404 51692182 0 0 0 46769245 50918842 98096649 102611024 -3627397 -6618782 107872778 147696328 83872687 129387844 24000091 18308484 X TO PROVIDE QUALITY ACTIVE SENIOR LIVING AND HEALTH CARE WITHIN A CHRISTIAN-BASED COMMUNITY THROUGH A CONTINUUM OF SERVICE FOUNDED UPON THE VALUES OF RESPECT, DIGNITY, AND INDEPENDENCE. false false 83251544 0 93352992 OPERATION OF SENIOR LIVING AND CARE COMMUNITIES IN KANSAS AND MISSOURI WHICH PROVIDES SERVICES TO SATISFY THREE BASIC NEEDS OF ELDERLY PERSONS, INCLUDING HOUSING, HEALTH CARE AND FINANCIAL SECURITY. SEE SCHEDULE O FOR CONTINUATION 83251544 true true false true false false false false false true true false false true true false false true false false false false false false true false false false false true true false false false false false false false false false false false false false false false true true false false false true 285 0 true 2703 true true true false false false false true true false false false false X 12 12 false false true true true true true true true false false true true true true true true false false false KS X BRUCE H SHOGREN 3166851100 PO BOX 20440 WICHITA KS 672081440 CONSTANCE S BANWART TRUSTEE 1.0 3.0 X 0 0 0 JAMES J COOK TRUSTEE 1.0 3.0 X 0 0 0 REV HOWARD GLEASON VICE-CHAIR 1.0 3.0 X X 0 0 0 DAN F HARRIS CHAIR 1.0 3.0 X X 0 0 0 TERESA S RADEBAUIGH TRUSTEE 1.0 3.0 X 0 0 0 ELIZABETH B MCKELL TRUSTEE 1.0 3.0 X 0 0 0 ELEANOR NELSON TRUSTEE 1.0 3.0 X 0 0 0 R LYMAN OTT TRUSTEE 1.0 3.0 X 0 0 0 RONALD H RIDGWAY TRUSTEE 1.0 3.0 X 0 0 0 RANDY WEDEL TRUSTEE 1.0 3.0 X 0 0 0 JOHN L WELLS TRUSTEE 1.0 3.0 X 0 0 0 CONNIE WOOD TRUSTEE 1.0 3.0 X 0 0 0 BRUCE H SHOGREN PRESIDENT/CEO 25.0 15.0 X 0 278806 24098 DOUGLAS YODER CHIEF OPERATING OFFICER 25.0 15.0 X 0 148891 13090 BEVERLY WOODSMALL CFO/TREASURER 25.0 15.0 X 0 154700 21561 JOAN MILLER ASST. TREASURER/CONTROLLER 25.0 15.0 X 0 111675 20034 SHERRY HIND CORPORATE SECRETARY 25.0 15.0 X 0 100534 8634 JERRY J DELASHAW V.P. PROJECT DEVELOPMENT 25.0 15.0 X 0 154067 13169 Oliver Kimathi Registered Nurse 69.0 X 116097 8050 116097 948673 108636 1 false true false REHAB CARE GROUP PHYSICAL THERAPY 5698795 ARAMARK FACILITY SERVICES JANITORIAL SERVICES 2296348 MORRISON MANAGEMENT SPECIALISTS DINING SERVICES 1465492 CDL PP&E AND LABOR 540766 BLUSKY RESTORATION CONTRACTORS PP&E AND LABOR 359896 20 78789 584378 24826 663167 NET RESIDENT SERVICE REVENUE 623000 93307440 93307440 93307440 1049687 1049687 0 138256 138256 108600 108600 0 108600 108600 1523 392843 -391320 -391320 -391320 56676 78789 37003 19673 19673 0 0 PRESCHOOL 812900 41462 41462 WELLNESS CENTER 713940 4090 4090 MISC 900099 1051187 1051187 1051187 1051187 1096739 95992242 93307440 45552 1976083 0 0 0 0 0 0 44313704 41919425 2394279 0 4171940 3946529 225411 3206538 3033288 173250 7247856 7247856 120376 120376 141843 141843 11363 11363 0 0 3671465 3042344 629121 564140 564140 7907494 4555330 3352164 614000 392351 221649 0 3695587 2959891 735696 198201 106154 92047 0 170567 84654 85913 3722022 2981064 740958 0 7851665 6288602 1563063 1060351 1060351 ANCILLARY COSTS 8030351 8030351 FOOD 4581749 4581749 BAD DEBT EXPENSE 1329812 1329812 102611024 83251544 19359480 0 34394 78584 298367 1691736 74510 52515 8961012 9517794 0 0 0 0 0 0 0 0 723159 1589007 205230510 123758108 64434908 81472402 15796925 19560760 0 0 0 0 0 0 17549503 33733530 107872778 147696328 8028273 11205266 0 0 22169862 23230523 41779993 88656103 0 0 0 0 9691580 4120750 0 0 2202979 2175202 83872687 129387844 X 4952148 -2583057 7347875 8272365 11700068 12619176 24000091 18308484 107872778 147696328 X -6618782 929100 -1925 X false true X true false X 966682 1620202 1820561 1871992 663167 6942604 90112665 94844202 91708582 91040185 93307440 461013074 0 0 0 91079347 96464404 93529143 92912177 93970607 467955678 5448 6645 24175 5565 2475 44308 0 5448 6645 24175 5565 2475 44308 467911370 1148093 1752980 1116817 1733033 1296543 7047466 0 1148093 1752980 1116817 1733033 1296543 7047466 0 168092 316595 204415 203305 1051187 1943594 92395532 98533979 94850375 94848515 96318337 476946738 0.98106 0.98762 0.01478 0.01010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false true 11363 false false false 11363 false false SCHEDULE C, PART II-B, LINE 1F 10% OF LEADINGAGE KANSAS DUES AND 10% OF LEADINGAGE MISSOURI DUES ARE DEDICATED TO LOBBYING. 6296195 1000 1298731 0 333785 7262141 12257726 4941 1106707 1178 314577 13053619 12322328 616 113088 2331 175975 12257726 9929645 42483 2698657 4965 343492 12322328 9280753 447863 1089323 6177 882117 9929645 1.00000 true false 2975275 2975275 139467674 94719775 44747899 34220435 25023225 9197210 28567126 4015108 24552018 81472402 ASSETS HELD IN TRUSTS 8455095 FORWARD DELIVERY AGREEMENTS 726218 FUNDS HELD BY FISCAL AGENT 21956373 UNAMORTIZED BOND COSTS 2413122 DUE FROM PMMA 136332 DUE FROM ASHFIELD 46390 33733530 0 RESIDENT DEPOSITS 152158 LIABILITY FOR ANNUITIES 654775 WORKERS COMPENSATION RESERVE 1330107 DUE TO ABERDEEN VILLAGE 38162 2175202 X SCHEDULE D, PART V, LINE 1A THE BEGINNING OF YEAR BALANCE DOES NOT TIE TO THE PRIOR YEAR ENDING BALANCE DUE TO A PRIOR YEAR ADJUSTMENT OF THE ENDOWMENT FUNDS. SCHEDULE D, PART V, LINE 4 THE INCOME FROM THE ENDOWMENT FUNDS IS USED FOR THE RESTRICTED PURPOSE (IF APPLICABLE) SPECIFIED BY THE DONOR AT THE TIME OF THE GIFT. THE INCOME IS PRIMARILY USED TO PROVIDE CHARITY CARE FOR SYSTEM RESIDENTS, PROVIDE SCHOLARSHIPS FOR SYSTEM EMPLOYEES AND FUND OPERATIONS. 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. GOLF TOURNAMENT 32859 24300 8559 3070 331 3214 186 589 DINNER/AUCTION 102606 54489 48117 100 500 1185 11935 3875 12018 0 135465 78789 56676 3170 831 4399 12121 3875 12607 37003 19673 false false false false false false false false false BRUCE H SHOGREN PRESIDENT/CEO 0 260895 0 0 0 17911 0 3881 0 20217 0 302904 0 0 DOUGLAS YODER CHIEF OPERATING OFFICER 0 147849 0 0 0 1042 0 2266 0 10824 0 161981 0 0 BEVERLY WOODSMALL CFO/TREASURER 0 137917 0 0 0 16783 0 2354 0 19207 0 176261 0 0 JERRY J DELASHAW V.P. PROJECT DEVELOPMENT 0 144645 0 0 0 9422 0 2345 0 10824 0 167236 0 0 FORM 990, PART VII, SCHEDULE J, PART I, LINE 3 & PART II COMPENSATION FOR BRUCE H SHOGREN, PRESIDENT/CEO IS PROVIDED BY PRESBYTERIAN MANORS OF MID-AMERICA, INC. (PMMA), A RELATED ENTITY. PMMA USES A COMPENSATION COMMITTEE, FORM 990 OF OTHER ORGANIZATIONS, A WRITTEN EMPLOYMENT CONTRACT, A COMPENSATION SURVEY OR STUDY AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE TO ESTABLISH MR. SHOGREN'S COMPENSATION. THE COMPENSATION FOR ALL OTHER OFFICERS AND KEY EMPLOYEES IS ALSO PROVIDED BY PMMA. THE CEO OF PMMA USES COMPARABILITY DATA TO DETERMINE COMPENSATION FOR THE OTHER OFFICERS, KEY EMPLOYEES AND EXECUTIVE DIRECTORS. A SEE PART VI 431281986 31132PCA6 2004-05-26 5770000 REFUND 1995 BONDS. SEE PART VI. false false false B CITY OF WICHITA KANSAS 486000653 967249MWO 2013-07-30 77270126 SEE PART VI false false false A 860000 0 5770000 398000 0 0 115400 0 0 0 5266375 0 1997 true false true true B 0 0 77718458 5252150 1829710 0 1427159 0 0 28274607 30746917 12078554 true true false true A 0 B 0 A false true true false 0 true SEE PART VI 16.8 true false true B false true false false 0 true SEE PART VI 13.8 true false true A true B true SCHEDULE K, PART I, LINE A, COLUMN A The Industrial Development Authority of the City of Farmington, Missouri SCHEDULE K, PART I, LINE A, COLUMN C 31132PCA6 and 31132PCB4 SCHEDULE K, PART I, LINE A, COLUMN F The 1995 Bonds were originally issued on 5/31/1995. SCHEDULE K, PART I, LINE B, COLUMN F Refund 2004III and 2007III Bonds and finance Health Care Facilities Improvements. The 2004III Bonds were originally issued on 5/26/2004 and the 2007III Bonds were originally issued on 6/22/2007. SCHEDULE K, PART II, LINE 3, COLUMN B Amount is not equal to the issue price due to investment earnings earned during the project period. SCHEDULE K, PART II, LINE 13, COLUMN B The project has not been completed as of the fiscal year end 6/30/2014. SCHEDULE K, PART III, COLUMN A The Bonds were issued to refinance projects originally financed by bonds issued prior to 2003. SCHEDULE K, PART III, COLUMN B The projects financed by the 2013 Bonds have not been completed as of the fiscal year end 6/30/2014, but the organization is moving forward with due diligence to complete the project. SCHEDULE K, PART IV, LINE 2C, COLUMN A Arbitrage Rebate Analysis performed as of 5/15/2009 and 5/15/2014. SCHEDULE K, PART IV, LINE 5B, COLUMN A Wells Fargo Bank, National Association SCHEDULE K, PART IV, LINE 5B, COLUMN B JPMorgan Chase Bank, N.A. FORM 990, PART III, LINE 4A HOUSING NEEDS ARE MET BY PROVIDING FACILITIES THAT ARE SPECIFICALLY DESIGNED TO MEET A COMBINATION OF PHYSICAL, EMOTIONAL, RECREATIONAL AND SOCIAL NEEDS OF ELDERLY PERSONS. HEALTH CARE NEEDS ARE SATISFIED BY OFFERING A CONTINUUM OF CARE WHICH OFFERS SERVICES FOR THE FUTURE HEALTH CARE NEEDS OF RESIDENTS ON A SINGLE CAMPUS. FINANCIAL SECURITY IS ACHIEVED BY PROVIDING SERVICES AT THE LOWEST FEASIBLE COST. INCLUDED IS THE POLICY OF MAINTAINING IN RESIDENCE ANY PERSON WHO OUTLIVES HIS OR HER ABILITY TO PAY FOR THE COST OF RESIDENCY THROUGH NO FAULT OF THEIR OWN. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE AMENDED TO REQUIRE THAT A MAJORITY OF THE TRUSTEES MUST ALSO BE CURRENT MEMBERS OF THE BOARD OF TRUSTEES OF PRESBYTERIAN MANORS OF MID-AMERICA, INC., A RELATED NOT-FOR-PROFIT, 501(C)(3) ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 5 A MISAPPROPRIATION OF ASSETS OCCURRED IN THE AMOUNT OF $1,287,991 THROUGH FAKE VENDORS SET UP BY THE INFORMATION SYSTEMS DIRECTOR FOR THE ORGANIZATION. AFTER PRIVATE INVESTIGATION, THE PERSON RESPONSIBLE WAS INDICTED IN JULY 2014. THE ORGANIZATION HAS STRENGTHENED THEIR INTERNAL CONTROLS SINCE THE DIVERSION. FORM 990, PART VI, SECTION A, LINE 6 PRESBYTERIAN MANORS OF MID-AMERICA, INC., A NOT-FOR-PROFIT, 501(C)(3) ORGANIZATION IS THE SOLE MEMBER OF PRESBYTERIAN MANORS, INC. FORM 990, PART VI, SECTION A, LINE 7A PRESBYTERIAN MANORS OF MID-AMERICA, INC., BEING THE SOLE MEMBER OF PRESBYTERIAN MANORS, INC. HAS THE RIGHT TO ELECT ALL THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION A, LINE 7B PRESBYTERIAN MANORS OF MID-AMERICA, INC., IS THE SOLE MEMBER OF PRESBYTERIAN MANORS, INC. AND HAS THE RIGHT TO ELECT ALL THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT ACCOUNTING FIRM PREPARES AND REVIEWS THE FORM 990. THE 990 IS THEN REVIEWED BY THE CFO AND THE ORGANIZATION'S CHAIR OF THE FINANCE COMMITTEE. ANY QUESTIONS OR CONCERNS THE CFO AND THE ORGANIZATION'S CHAIR OF THE FINANCE COMMITTEE HAVE ARE ADDRESSED AND ANY CORRECTIONS OR CLARIFICATIONS ARE MADE. THE FINAL FORM 990 WITH ALL REQUIRED SCHEDULES IS THEN PROVIDED TO ALL VOTING MEMBERS OF THE BOARD PRIOR TO FILING THE 990 WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, PRESBYTERIAN MANORS OF MID-AMERICA, INC.'S ATTORNEY PRESENTS AND EXPLAINS THE CONFLICT OF INTEREST POLICY TO THE BOARD AND THE TRUSTEES ARE REQUIRED TO DISCLOSE ANY CONFLICTS AND SIGN THE POLICY. IF A POSSIBLE CONFLICT OF INTERST ARISES, IT IS REVIEWED BY THE ATTORNEY AND THE CEO WHO DETERMINE IF A CONFLICT EXISTS. IF IT IS DETERMINED THAT A CONFLICT EXISTS, THE INDIVIDUAL IN CONFLICT IS PROHIBITED FROM VOTING OR BEING INVOLVED IN THE CONFLICT. OFFICERS DO NOT RECEIVE THE CONFLICT OF INTEREST POLICY PRESENTATION FROM THE ATTORNEY. HOWEVER, THEY ARE EMPLOYEES AND ARE THUS REQUIRED TO SIGN THAT THEY RECEIVED, READ AND UNDERSTOOD THE EMPLOYEE HANDBOOK WHICH STATES THAT THEY MUST DISCLOSE ANY CONFLICT OF INTEREST. IF A POTENTIAL CONFLICT IS DISCLOSED, THEN THE SAME POLICIES ARE FOLLOWED TO DETERMINE IF AN ACTUAL CONFLICT EXISTS AND THE RESTRICTIONS THAT ARE PLACED ON THE INDIVIDUAL IN CONFLICT. FORM 990, PART VI, SECTION B, LINES 15A & B THE COMPENSATION PAID BY PRESBYTERIAN MANORS OF MID-AMERICA, INC. (PMMA) TO THE CEO IS DETERMINED BY PMMA'S ATTORNEY PROVIDING PMMA'S BOARD OF TRUSTEES WITH COMPARABILITY DATA. DELIBERATION OF THE CEO'S COMPENSATION IS HELD IN EXECUTIVE SESSION AND THEIR DECISION IS DELIVERED TO HUMAN RESOURCES IN A LETTER FROM THE CHAIRMAN OF THE BOARD. THE COMPENSATION FOR ALL OTHER OFFICERS AND KEY EMPLOYEES IS ALSO PROVIDED BY PMMA. THE CEO OF PMMA USES COMPARABILITY DATA TO DETERMINE COMPENSATION FOR THE OTHER OFFICERS, KEY EMPLOYEES AND EXECUTIVE DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 PRESBYTERIAN MANORS, INC. MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 RELEASED FROM RESTRICTIONS (1,925) PRESBYTERIAN MANORS OF MID-AMERICA INC PO BOX 20440 WICHITA KS 67208 480877587 MANAGEMENT KS 501(C)(3) 11B NA false ABERDEEN VILLAGE INC PO BOX 20440 WICHITA KS 67208 481210697 CCRC KS 501(C)(3) 9 PMMA false ASHFIELD ACTIVE LIVING & WELLNESS COMM PO BOX 20440 WICHITA KS 67208 205385139 CCRC MO 501(C)(3) 9 PMMA false SALINA PRESBYTERIAN MANOR ENDOWMENT FUND PO BOX 1337 SALINA KS 67402 480937829 FUNDS MGMT KS 501(C)(3) 11B PMI true false false false false false false false false false true false false false false false true true false false