2013-07-24T13:06:29-05:00 2012-09-30 BKD LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2011-10-01 470497753 Bethesda Foundation Bethesda Senior Living Communities % NATHAN MERRILL BETH 7194810100 15475 Gleneagle Drive Colorado Springs CO 80921 NATHAN D MERRILL 2013-08-15 true Rita F Worster CPA 7194714290 2011 2016-02-24 21:20:13Z Larry W Smith 15475 Gleneagle Drive Colorado Springs CO 80921 23522083 false X www.bethesdaseniorlivingcommunities.com X 1959 NE To serve seniors by enriching their physical, emotional, and spiritual health in a nurturing lifestyle at our communities. 4 0 1093 106 122210 18006 2966 2442 38913354 17227306 1385705 402786 62744 13545 40364769 17646079 327393 157932 0 0 17403418 8653180 0 0 0 24392283 8669000 42123094 17480112 -1758325 165967 47998087 44965222 27177877 26883873 20820210 18081349 X OUR MISSION: TO SERVE SENIORS BY ENRICHING THEIR PHYSICAL, EMOTIONAL, AND SPIRITUAL HEALTH IN A NURTURING ENVIRONMENT AT OUR COMMUNITIES. OUR VISION: TO EXPAND OUTREACH AND SERVICE TO AS MANY COMMUNITIES AS GOD WILLS THROUGH EXPANSION, ACQUISITION, MANAGEMENT CONTRACTS, AND PROGRAMMING. false false 14911373 157932 16889209 DEVELOPMENT AND OPERATION OF TAX EXEMPT ASSISTED LIVING COMMUNITIES, INDEPENDENT LIVING COMMUNITIES, AND MEMORY CARE FACILITIES FOR SENIORS IN ARIZONA, COLORADO, INDIANA, MISSOURI, NEBRASKA, AND TEXAS. RESIDENTIAL SENIOR LIVING AVERAGED 1,164 RESIDENTS DURING THE FISCAL YEAR ENDED 9/30/2012. 14911373 true false false true false false false false false false true false false false true false false true false false true false false false false false false true false true true false false false false false false false false false false false false false false false true true true false false true 158 0 true 1093 true true true false false false false false false false false false X 4 0 false false false false true true false true true true false true true true true true true true true false IN X NATHAN MERRILL 7194810100 15475 GLENEAGLE DRIVE Colorado Springs CO 80921 X Don A Morgan 2.0 X X 41342 0 7489 Dana L Rasic 20.0 X X 0 257576 35255 Daniel C Vagle 1.0 X X 0 27727 10098 Lyle G Arent 1.0 X X 0 34848 7708 Sean P Rice 16.0 X 0 73854 24654 Nathan D Merrill 20.0 X 0 175603 30148 Tom Workman 0.0 X 0 0 0 Larry W Smith 50.0 X 175228 0 6805 Stephanie Rodriguez 50.0 X 113521 0 4758 Rick G Summers 50.0 X 114461 0 25821 444552 569608 152736 3 false true false Healthcare Services Group Inc 3220 Tillman Drive Suite 300 BENSALEM PA 19020 Food Services 1384126 BETHESDA ASSOCIATES 15475 GLENEAGLE DRIVE COLORADO SPRINGS CO 80921 SEE SCHEDULE O 1219825 FRY CONSTRUCTION CO INC 8570 CRITERION DRIVE SUITE 100 COLORADO SPRINGS CO 80920 CONSTRUCTION 772183 JAMES W NAKAI ASSOCIATES PC 502 EAST COLORADO AVENUE COLORADO SPRINGS CO 80903 ARCHITECT 289854 MCGILL GOTSDINER WORKMAN LEPP PC LL 11404 WEST DODGE ROAD OMAHA NE 68154 LEGAL 227085 9 2442 2442 ASSISTED LIVING/INDEPENDENT LIVING COMMUNITIES 722320 15182394 15182394 SERVICE INCOME FROM AFFILIATE 900099 1569960 1569960 MEALS INCOME 900099 136354 122210 14144 GUEST MEALS INCOME 900099 9733 9733 MISCELLANEOUS COMMUNITY FEES 900099 298714 298714 30151 1100 29051 17227306 327682 327682 0 0 5951108 0 5850403 25601 100705 -25601 75104 75104 0 0 0 OTHER INCOME 900099 13545 13545 13545 17646079 16766999 122210 754428 157932 157932 0 0 0 487063 124291 362772 0 0 6771513 6444570 326943 90421 82894 7527 713731 687546 26185 590452 551810 38642 323540 323540 33056 21378 11678 848878 848878 740 740 0 11931 11931 128507 123732 4775 236791 235989 802 1602775 1570286 32489 349128 102041 247087 0 1312649 1251299 61350 158756 76095 82661 0 51962 27074 24888 991400 991400 0 1804565 1709795 94770 334512 331659 2853 CLAIMS FUNDING 279522 277655 1867 0 MISCELLANEOUS 200288 143927 56361 17480112 14911373 2568739 0 1150999 625375 8221301 3207487 0 0 364452 680249 0 0 0 0 0 0 45214 35921 621302 352304 44881009 15025130 28559773 29855879 6355039 6482128 2307053 1545834 0 0 0 0 372954 2180045 47998087 44965222 2976760 2210662 0 0 163390 252456 24000000 23593723 0 0 0 0 0 0 0 0 37727 827032 27177877 26883873 X 20820210 18081349 0 0 0 0 20820210 18081349 47998087 44965222 X 165967 -2904828 X false true true X false X 20830 9103 11953 2966 2442 47294 35914166 35688114 36507409 37931580 16766999 162808268 817290 661727 644440 928569 351642 3403668 36752286 36358944 37163802 38863115 17121083 166259230 166259230 496008 542097 675190 585826 327682 2626803 496008 542097 675190 585826 327682 2626803 72536 9946 25935 15799 16305 140521 37320830 36910987 37864927 39464740 17465070 169026554 0.98363 0.98363 0.01554 0.01555 X X 740 2003 740 2003 17479372 63416459 17480112 63418462 1000000 1000000 250000 250000 1000000 1000000 1000000 1000000 4000000 6000000 2407 12939 3379 740 19465 250000 250000 250000 250000 1000000 1500000 0 0 0 0 false false 6624191 6624191 34613171 12299651 22313520 3114108 2411219 702889 529539 314260 215279 29855879 0 DUE TO AFFILIATE 827032 827032 17646079 17480112 165967 372152 372152 538119 18957214 372152 938983 1311135 17646079 17646079 18419095 938983 938983 17480112 17480112 Part X, Line 2 Uncertain Tax Positions 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. Part XII, Line 2d Revenue on books, not on return Elimination of intercompany management fee 938,983 Part XIII, Line 2d Expense on Books, not on return Elimination of intercompany management fee 938,983 Central America and the Caribbean Investments 1303609 1303609 1303609 true false true true false false INVESTMENTS SCHEDULE F, PART I, COLUMN F INVESTMENT 1,297,976 MANAGEMENT FEES 5,633 TOTA 1,303,609 true BETHESDA MINISTRIESMISSION OF MERCY 15475 GLENEAGLE DR COLO SPRINGS CO 80921 841087689 501(c)(3) 125000 SUPPORT OPERATIONS 1 Part I, Question 2 Procedures for Monitoring the use of grant funds to U.S. Upon receipt, the organization provided an acknowledgement letter indicating the purpose for the gift. No other monitoring was done. X true true X X X X false false false false false false false true false Dana L Rasic 0 247621 0 5000 0 4955 0 9613 0 25642 0 292831 0 0 Nathan D Merrill 0 147630 0 15000 0 12973 0 6698 0 23450 0 205751 0 0 Larry W Smith 160867 0 13000 0 1361 0 6565 0 240 0 182033 0 0 0 ADDITIONAL INFORMATION REGARDING COMPENSATION PART I, QUESTION 1A In order to assist in promoting a healthy lifestyle for its employees, the organization reimburses employees up to $40 per month to cover 50% of the cost of a gym membership. These expenses are submitted to the Director of Human Resources for approval. These reimbursements are taxable to the employee and included in their compensation. Rick Summers participated in the program during the year. NON-FIXED PAYMENTS PART I, LINE 7 The organization pays bonuses to its officers, directors, and key employees from time to time. The frequency and amount of the bonuses are determined by the administrative committee, CEO, or other management, and are based on factors such as overall job performance, substantial extra projects, etc. The organization does not have any employment contracts which obligate the payment of bonuses in the future. COLORADO HEALTH FACILITIES AUTHORITY 840752932 2011-09-26 24000000 REFINANCE BONDS false false false 406277 0 24000000 0 0 0 277026 0 0 0 23722974 0 2011 true false true true false false false false 0 0.00926 0.00926 true false true true COMPASS BANK 5. false false false 0 false true Part VI, Line 6 Describe circumstances for having members or stockholders There is one class of members who are appointed by the board of directors of Bethesda Ministries, the parent company of Bethesda Foundation. Part VI, Line 7a Describe circumstances for members electing governing body The board of directors of Bethesda Ministries appoints the 4 directors of Bethesda Foundation. Part VI, Line 9 Names and addresses Tom Workman 11404 Dodge Road Omaha, NE 68154 Part VI, Line 11b Describe process to review 990 The Form 990 is prepared by a third party and is reviewed by the CFO and Controller. The final version of the Form 990 is distributed via email to the organization's Board of Directors for review and comments over a three day period prior to filing. Management answers all questions and incorporates the changes, if necessary, into the Form 990 prior to filing. After three days, the review period is closed. Part VI, Line 12c Describe how conflict of interest policy is monitored & enforced Conflict of Interest Forms are completed annually by officers, directors, and key employees and are presented to the Board for approval. When a potential conflict arises during the year, the officer, director, or key employee is responsible for updating the Conflict of Interest Form and the revised form is provided to the Board for approval. Part VI, Line 15a Describe process for determining compensation The organization utilizes the services of Payscale to perform independent compensation studies for all officers and key employees. The last study was performed in August 2012 and the results were provided to the Administrative Committee of the Board for their review and approval. Part VI, Line 15b Describe process for determining compensation The organization utilizes the services of Payscale to perform independent compensation studies for all officers and key employees. The last study was performed in August 2012 and the results were provided to the Administrative Committee of the Board for their review and approval. Part VI, Line 19 Describe how documents are made available to the public The Organization's governing documents, conflict of interest policy, and audited financial statements are available upon request. Part VII Officer and Director Compensation Many of the officers and directors provide services to affiliated organizations. The hours shown are specific to this organization but the compensation is total compensation for services provided to all of the affiliated organizations. Part XI, Line 5 Other changes in net assets unrealized gain 372,152 transfer of net assets to affiliate (3,276,980) Total (2,904,828) PART VII, SECTION B, LINE 1, COLUMN C DESCRIPTION OF SERVICES FOR BETHESDA ASSOCIATES ACCOUNTING, IT, HR, RISK MANAGEMENT, AND OTHER MANAGEMENT SERVICES HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Don A. Morgan TITLE:VICE PRESIDENT, DIRECTOR HOURS:4 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Dana L. Rasic TITLE:VICE PRESIDENT, DIRECTOR HOURS:40 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Daniel C. Vagle TITLE:SECRETARY, DIRECTOR HOURS:7 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Lyle G. Arent TITLE:VICE PRESIDENT, DIRECTOR HOURS:4 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Sean P. Rice TITLE:ASSISTANT SECRETARY HOURS:24 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Nathan D. Merrill TITLE:VICE PRESIDENT, TREASURER HOURS:30 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Larry W. Smith TITLE:PRESIDENT HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Rick G. Summers TITLE:VICE PRESIDENT OF OPERATIONS HOURS:1 Bethesda Associates 15475 Gleneagle Drive Colorado Springs CO 80921 841087692 SUPPORT ORG NE 501(C)(3) Ln11 Type I bethesda min false Bethesda MinistriesMission of Mercy 15475 Gleneagle Drive Colorado Springs CO 80921 841087689 Child Care NE 501(C)(3) Line 7 NA false Bethesda Christian Broadcasting 15475 Gleneagle Drive Colorado Springs CO 80921 841162754 CHRIST. RADIO NE 501(C)(3) Line 9 bethesda min false BSLC II 15475 Gleneagle Drive Colorado Springs CO 80921 452666295 ASST'D LIVING NE 501(C)(3) line 9 bethesda fdn true Bethesda Real Estate Company 15475 Gleneagle Drive Colorado Springs CO 80921 841133889 REAL ESTATE LEASE CO NA C-CORP Mission of Mercy Trust 15475 Gleneagle Drive Colorado Springs CO 80921 841469496 Charitable Trust NE NA TRUST false true false true true true true false false true true true true true true true true false BSLC II D 827032 loan amount BSLC II k 9859041 actual amount BSLC II P 1569960 transferred amt BSLC II Q 3276980 transferred amt Name: Bethesda Foundation Address: 15475 Gleneagle Drive Colorado Springs, CO 80921 EIN: 47-0497753 Election Made: Yes Direct Lobbying Expenditures: 740 Other Exempt Purpose Expenditures: 17,480,112 Name: Bethesda Ministries Address: 15475 Gleneagle Drive Colorado Springs, CO 80921 EIN: 84-1087689 Election Made: No Direct Lobbying Expenditures: none Other Exempt Purpose Expenditures: 15,372,840 Name: Bethesda Associates Address: 15475 Gleneagle Drive Colorado Springs, CO 80921 EIN: 84-1087692 Election Made: No Direct Lobbying Expenditures: None Other Exempt Purpose Expenditures: 2,997,195 Name: Bethesda Christian Broadcasting Address: 15475 Gleneagle Drive Colorado Springs, CO 80921 EIN: 84-1087689 Election Made: No Direct Lobbying Expenditures: none Other Exempt Purpose Expenditures: 3,210,990 Name: BSLC II Address: 15475 Gleneagle Drive Colorado Springs, CO 80921 EIN: 45-2666295 Election Made: No Direct Lobbying Expenditures: 1,263 Other Exempt Purpose Expenditures: 24,357,325