2014-08-14T10:07:25-05:00 2013-12-31 410746749 CliftonLarsonAllenLLP 5001 Spring Valley Road Suite 600W Dallas TX 75244 990 2013-01-01 741501375 Westminster Manor WEST 5124544711 4100 Jackson Austin TX 78731 Charles Borst Executive Director 5124544711 2014-08-13 1 Amanda Lockhart P01601396 9723835700 2013 2015-11-30 17:44:51Z Charles Bort 4100 Jackson Austin TX 78731 56444992 0 X www.westminstermanor.org X 1967 TX The goal of Westminster Manor is to relieve the retired person of the responsibility of home management and to provide economical support and nursing care in the companys health facility for the residents.The goal of Westminster Manor is to relieve the retired person of the responsibility of home management and to provide economical support and nursing care in the company's health facility for the residents. 12 12 423 40 213091 36652 16322 16590 24043536 24422946 -1397658 807288 326152 213091 22988352 25459915 0 0 0 0 10113136 10809573 0 0 0 16522504 17607274 26635640 28416847 -3647288 -2956932 143946679 152141609 147682411 168299390 -3735732 -16157781 X The goal of Westminster Manor is to relieve the retired person of the responsibility of home management and to provide economical support and nursing care in the company's health facility for the residents. 0 0 6540254 694576 Food Service - The Organization provides food services to maintain the health and well being of its residents. 7026812 6647772 Medical Center - The Organization maintains a nursing care facility to meet the health needs of its elderly residents. 13564644 16262066 Manor Apartments - The Organization provides apartments and assisted living services to the elderly. 549650 818532 The Organization obtained a state license for an assisted living unit in April 2012. The unit has 22 beds. 549650 818532 27681360 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 105 0 423 1 1 1 0 0 0 0 0 0 0 0 0 X 12 12 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 1 0 X Sarah Loyd & Scott Thompson 5124544711 4100 Jackson Austin TX 78731 William D Brown Board Member 1.00 X 0 0 0 Samuel Bryant Secretary 1.00 X X 0 0 0 Tommy Cowan Board Member 1.00 X 0 0 0 Lee Doughtie Board Member 1.00 X 0 0 0 Mike Eledge Board Vice Chairman 1.00 X X 0 0 0 Dean Greenwood Board Member 1.00 X 0 0 0 Margaret Gosselink Board Member 1.00 X 0 0 0 Tom Granger Board Member 1.00 X 0 0 0 Carolyn Lewis Board Chairman 1.00 X X 0 0 0 Linda Prentice Past Chair 1.00 X 0 0 0 David Quintanilla Board Member 1.00 X 0 0 0 Tibby Wright WM Resident Association Chairman 1.00 X 0 0 0 Helen Covert WM Resident Representative 1.00 X 0 0 0 Peter Flawn WM Resident Representative 1.00 X 0 0 0 Brian Robbins Executive Director 60.00 X 0 0 0 Charles Borst Asst. Executive Director 60.00 X 0 0 0 Lamar Urbanovsky Project Mgr--Expansion 50.00 X 271346 0 14328 Anthony Chin Director--Food Service 50.00 X 166804 0 14487 Heather Potts Director--Marketing 50.00 X 125079 0 6481 Ronna Robbins Asst Director--Food Servic 50.00 X 112044 0 11284 675273 0 46580 6 0 1 0 White Construction Co 2705 Bee Cave Rd 250 Austin TX 78746 Construction Contractor 6690548 Sysco Foods 1260 Schwab Road New Braunfels TX 78132 Food Supplier 864085 Life Care Services 400 Locust St Suite 820 Des Moines IA 50319 Management Consulting 574267 RehabCare 7733 Forsyth Blvd 2300 St Louis MO 63105 Therapy Services 568213 Faulkner Design Group 3232 McKinney Ave 1170 Dallas TX 75204 Interior Design Consultant and FF&E Vend 535065 19 16590 16590 Net Service Revenue 110000 24422946 24422946 24422946 546984 546984 31245381 30959894 25183 285487 -25183 260304 260304 Catering Income 722320 213091 213091 213091 25459915 24422946 213091 807288 282948 275625 7323 8578863 8356825 222038 1147005 1117318 29687 800757 780032 20725 519886 506430 13456 120558 117438 3120 50684 49372 1312 145035 141281 3754 360549 351217 9332 42174 41082 1092 106548 103790 2758 3270556 3185907 84649 29525 28761 764 3343 3256 87 4102275 3996100 106175 4042835 3938198 104637 353871 344712 9159 Unrelated Business Inco 6966 6966 Food 1799159 1752593 46566 Supplies 883450 860585 22865 Medical/Therapy Expense 644712 628026 16686 1125148 1095846 29302 28416847 27681360 735487 0 61087 238511 29044519 42292202 1793140 1921180 98607 99853 1722585 1620388 119248052 30750498 75278860 88497554 35947881 17471921 143946679 152141609 7538122 5294878 98399 104349 68439735 67983741 71606155 94916422 147682411 168299390 X -3735732 -16157781 -3735732 -16157781 143946679 152141609 X -2956932 3415657 -12858132 -22642 X X 0 1 X 1 0 X 87008 32289 26391 16322 16590 178600 17380328 18608550 19396783 24043536 24422946 103852143 17467336 18640839 19423174 24059858 24439536 104030743 0 0 0 104030743 382474 295131 250369 221828 546984 1696786 382474 295131 250369 221828 546984 1696786 158207 168764 285504 326152 213091 1151718 18008017 19104734 19959047 24607838 25199611 106879247 0.97330 0.97070 0.01590 0.01820 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1195084 1195084 104623526 24386142 80237384 1655188 173569 1481619 11774254 6190787 5583467 88497554 Construction in Progress 307595 Bond Funds 17164326 17471921 Deposits & Advance Payments 410891 Unearned Entrance Fees - Life Tenancy Agreements 91335447 Refund Reserve Payable 3071756 Interest Rate Swap Agreement 98328 94916422 X 28852930 3415657 -22642 3393015 25459915 0 25459915 28416847 0 28416847 0 28416847 Part X, Line 2: The Manor's income tax returns are subject to review and examination by federal, state, and local authorities. The Manor is not aware of any activities that would jeopardize its tax-exempt status. The Manor is not aware of any activities that are subject to tax on unrelated business income or excise or other taxes. The tax returns for the years 2010 to 2012 are open to examination by federal, state, and local authorities. Part XI, Line 2d - Other Adjustments: Change in Value of Split Interest -22,642. 0 0 0 0 0 0 0 0 0 Lamar Urbanovsky Project Mgr--Expansion 171346 0 77154 0 22846 0 14328 0 0 0 285674 0 0 0 Anthony Chin Director--Food Service 131275 0 15402 0 20127 0 14487 0 0 0 181291 0 0 0 Schedule J, page 1, line 3 The Executive Director is an employee of Life Care Services Management Co. As part of the current management contract the Director is compensated through Life Care Services. The last contract renewal was Feb 2009(4 yrs). A El Campo Health Facilities Development 760491527 2005-10-01 10000000 Refinance of outstanding debt 0 0 0 B Travis County Health Facilities Development 742251752 89438LCB2 2010-02-23 64620000 LT financing of new construction with reserve fund 0 0 0 A 7930000 10000000 145000 2325253 7529747 2005 1 0 1 1 B 64620000 5212266 1292400 58115334 2013 0 0 0 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 0 0 0 1 1 0 0 0 1 B 0 1 0 0 1 0 0 0 1 A 1 B 1 Date Rebate Computation Performed Issuer Name: El Campo Health Facilities Development Date the Rebate Computation was Performed: 11/22/2010 Schedule K, page 1, part II, column A, line 11 The other spent proceeds represents amounts used to refund a prior bond issuance that are no longer in refunding escrows. Ronna Robbins Wife of Executive Director 112044 Interested person is the Assistant Director of Food Service. Her husband is the Executive Director. As a result of her employment by the Organization, she is paid a reasonable salary for her services. He has no control over or say in her compensation. 0 Form 990, Part VI, Section A, line 3 According to a signed agreement entered into January 1, 2004, Westminster Manor pays management fees to an unrelated organization, Life Care Services, a management company, to provide the organization with directors as well as other services. The directors are compensated by the management company, and Westminster Manor reimburses Life Care Services with monthly management fees for the compensation paid and other services provided. Form 990, Part VI, Section B, line 11 A copy of the Form 990 is provided to the entire governing body before it is filed. The Form 990 is reviewed by the Accounting Director and the Executive Director before it is filed with the Internal Revenue Service. Form 990, Part VI, Section B, line 12c The Organization relies on the integrity and honesty of those who must comply with the conflict of interest policy. Form 990, Part VI, Section B, line 15b The Health Care Administrator is an employee of Life Care Services Management Co. As part of the current management contract, the Administrator is compensated through Life Care Services. This is part of Management Company contract. The last contract renewal was Feb 2009(4 yrs). Form 990, Part VI, Section C, line 19 Westminster Manor Health Facilities Corp does not make their governing documents and conflict of interest policy available to the public. Monthly and quarterly financial statements are posted to the EMMA website. Form 990, Part VI, Section B, Line 15a Executive Director is an employee of Life Care Services Management Co. As part of the current management contract the Director is compensated through Life Care Services. The last contract renewal was Feb 2009(4 yrs). Form 990, Part XI, line 9: Change in Value of Split Interest -22,642. Form 990, Part XII, Line 2C The Organization has a committee which assumes responsibility for choosing the independent auditor and oversight of the independent audit. This process is consistent with prior years. Form 990, Part VII, Section A In 2013, Westminster Manor's management company, Life Care Services, compensated Executive Director Brian Robbins and Health Care Administrator Charles Borst in the amounts of $156,711 and $126,237, respectively. Per IRS guidance, no compensation is shown on Form 990, Part VII for Brian Robbins and Charles Borst. Form 990, page 12, part XI, Line 8 During the fiscal year ended December 31, 2013, the Manor adopted ASU 2012-01. The adoption results in an adjustment increasing net deficit and increasing the liability for refundable fees by $10,458,771 as of January 1, 2012. The entrance fee amortization, included in resident services revenue in the consolidated statements of operations and changes in net assets (deficit), for the year ended December 31, 2012 was decreased by $2,399,361 due to the adoption of this standard. The combined adjustment based on the two above amounts is $12,858,132. Bull Creek Properties LLC 4100 Jackson Austin TX 78731 462471512 Real estate holding TX 0 462615 Westminster Manor