2013-11-13T14:55:30-06:00 2013-06-30 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2012-07-01 431155242 FRIENDSHIP VILLAGE OF SOUTH COUNTY FRIE 3148426840 12503 VILLAGE CIRCLE DRIVE ST LOUIS MO 63127 HOWARD CURTIS 3148426840 2013-11-12 1 JEFF PARKER P00970069 3149254300 2012 2016-02-24 21:20:13Z FRIENDSHIP VILLAGE - SUNSET HILLS HOWARD CURTIS 12503 VILLAGE CIRCLE DRIVE ST LOUIS MO 63127 66649365 0 X N/A X 1976 MO FRIENDSHIP VILLAGE OF SOUTH COUNTY WILL BE OPERATED BY HIGH MORAL STANDARDS IN CONDUCTING ITS PERSONAL AND BUSINESS AFFAIRS, IN MAKING THE VILLAGE EACH RESIDENT'S HOME, IN CARING FOR EACH RESIDENT AND STAFF MEMBER, AND IN PROVIDING OPPORTUNITIES AND CHALLENGES FOR THE GROWTH OF EACH RESIDENT AND STAFF MEMBER ACCORDING TO BIBLICAL PRINCIPLES. 14 14 424 15 0 0 32103 0 19345434 20270917 159164 5163658 135126 79439 19671827 25514014 0 0 0 0 10145982 10336568 0 0 0 8089711 8261206 18235693 18597774 1436134 6916240 85595663 105979962 45861397 60158196 39734266 45821766 X FRIENDSHIP VILLAGE OF SOUTH COUNTY WILL BE OPERATED BY HIGH MORAL STANDARDS IN CONDUCTING ITS PERSONAL AND BUSINESS AFFAIRS, IN MAKING THE VILLAGE EACH RESIDENT'S HOME, IN CARING FOR EACH RESIDENT AND STAFF MEMBER, AND IN PROVIDING OPPORTUNITIES AND CHALLENGES FOR THE GROWTH OF EACH RESIDENT AND STAFF MEMBER. 0 0 8954908 11774152 THE VILLAGE IS A LIFE CARE SENIOR LIVING COMMUNITY, DESIGNED TO ACCOMMODATE PERSONS 63 YEARS OF AGE OR OLDER IN A DIGNIFIED MANNER. CURRENTLY, THE VILLAGE HAS 331 RESIDENCES AND A LICENSED 118-BED SKILLED NURSING FACILITY (THE "HEALTH CENTER"). THE PRIMARY INTENT OF FVSC, IS TO ASSURE THE RESIDENTS OF LIFE CARE THROUGHOUT THEIR RETIREMENT YEARS. THE VILLAGE IS DESIGNED TO CREATE AN ENVIRONMENT THAT WILL ENRICH THE LIVES OF THE PEOPLE WHO LIVE AND WORK THERE. THE DESIGN OF THE MAIN COMMON FACILITIES PROVIDES LARGE AREAS FOR DINING AND MEETINGS WITHOUT DETRACTING FROM THE HOMELIKE ENVIRONMENT OF THE VILLAGE. IN ADDITION TO PROVIDING A RESIDENCE FOR LIFETIME USE BY THE RESIDENT, FVSC WILL PROVIDE: MAINTENANCE OF THE RESIDENCES AND COMMON AREAS; WEEKLY FLAT LAUNDRY SERVICE; FOOD SERVICE, INCLUDING ONE MEAL FOR EACH DAY IN THE MONTH AT NO ADDITIONAL CHARGE; THE SERVICES OF A CHAPLAIN AND RESIDENT SOCIAL DIRECTOR; SCHEDULED TRANSPORTATION SERVICES; 24-HOUR NURSING CARE IN THE HEALTH CENTER SEE ADDITIONAL PROGRAM DESCRIPTION; BIWEEKLY HOUSEKEEPING; A CALL SYSTEM; VARIOUS ADMINISTRATIVE SERVICES; AND ALL UTILITIES EXCEPT LONG DISTANCE TELEPHONE. 5549974 5518051 HEALTH CENTER - THE VILLAGE'S 118-BED HEALTH CENTER IS LICENSED TO PROVIDE SKILLED NURSING CARE. HEALTH CENTER SERVICES ARE AVAILABLE TO ALL RESIDENTS OF THE VILLAGE, AND RESIDENTS MAY BE ADMITTED DIRECTLY TO THE HEALTH CENTER FROM THEIR RESIDENCES, AND NEED NOT COME FROM A HOSPITAL. RESIDENTS ARE ENCOURAGED TO RETURN TO THEIR RESIDENCES AS SOON AS POSSIBLE. RESIDENTS WHO ARE UNABLE TO RETURN TO THEIR RESIDENCES, HOWEVER, HAVE THE BENEFIT OF PERMANENT CARE IN THE HEALTH CENTER. 1357645 2978714 ASSISTED LIVING - FOUNTAIN VIEW AT FRIENDSHIP VILLAGE OF SOUTH COUNTY IS THE ASSISTED LIVING ADDITION TO THE CONTINUUM OF CARE AT THE VILLAGE. FOUNTAIN VIEW HAS 61 APARTMENT SUITES, CAPABLE OF HOUSING UP TO 78 RESIDENTS. 15862527 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 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 81 0 424 1 0 0 0 0 0 0 0 0 X 14 14 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 1 0 X MARY LAZARE 3148426840 12503 VILLAGE CIRCLE DRIVE ST LOUIS MO 63127 HOWARD CURTIS 5.00 X X 750 0 0 JOHN B LEWIS 3.00 X X 900 0 0 JEFFREY KLINGER 3.00 X X 750 0 0 LYDIA SEIBERT 3.00 X X 750 0 0 GEORGE POLAND 3.00 X X 750 0 0 FRED SUTTON 3.00 X X 750 0 0 FRANK HUELSKOETTER 1.00 X 600 0 0 JUDY KOEHLER 1.00 X 600 0 0 MARY BETH MCGREEVY 1.00 X 600 0 0 BARTH HOLOHAN 1.00 X 600 0 0 HENRY EKSTROM 1.00 X 600 0 0 REV BILL BELMAR 1.00 X 750 0 0 D JERRY LEIGH 1.00 X 150 0 0 JOHN HANCOCK 1.00 X 150 0 0 MARY LAZARE 40.00 X 0 0 0 DENISE ROGERS 40.00 X 126992 0 30457 135692 0 30457 1 0 1 0 THW DESIGN 2100 RIVEREDGE PARKWAY STE 900 ATLANTA GA 30328 ARCHITECTURE 566664 REHABCARE GROUP PO BOX 503534 ST LOUIS MO 631503534 THERAPY 525614 LCS DEVELOPMENT 400 LOCUST STREET STE 820 DES MOINES IA 503092334 DEVELOPMENT 478186 LIFE CARE SERVICES 400 LOCUST STREET STE 820 DES MOINES IA 503092334 MANAGEMENT SERVICES 438789 BRINKMANN CONSTRUCTORS 16650 CHESTERFIELD GROVE RD STE CHESTERFIELD MO 63005 CONSTRUCTION 431306 5 APARTMENT SERVICE & MEALS 623000 7887402 7887402 MEDICAL CENTER 623000 5518051 5518051 ENTRANCE FEES RECOGNIZE 623000 3886750 3886750 ASSISTED LIVING 623000 2978714 2978714 20270917 425949 425949 45873060 41075155 60196 4797905 -60196 4737709 4737709 GUEST ROOM 623000 35195 35195 GARAGE 623000 28589 28589 BEAUTY & BARBER SHOP 623000 14098 14098 1557 1557 79439 25514014 20270917 0 5243097 X 199670 199670 7942897 7096709 846188 207073 178559 28514 1388315 1297987 90328 598613 543892 54721 328655 328655 25628 25628 24000 24000 71943 39273 32670 232019 232019 784614 660830 123784 1656277 1592605 63672 71848 49652 22196 420083 420083 2133732 2027045 106687 233794 222104 11690 DIETARY 1317586 1317586 MEDICAL CENTER 546695 546695 OUTSIDE LABOR 181367 181367 ADMINISTRATIVE AND GENE 111104 111104 121861 108223 13638 18597774 15862527 2735247 0 2169516 3496671 0 35622099 3476090 3301622 113428 126396 234504 144484 69546852 33820531 28814816 35726321 48176879 18564652 141194 494500 2469236 8503217 85595663 105979962 2039898 3862164 15685000 26960000 28136499 29336032 45861397 60158196 X 39734266 45821766 39734266 45821766 85595663 105979962 X 6916240 -621553 -207187 X X 0 1 X 1 0 X 276987 39222 32103 348312 17504898 18261555 19396966 19345433 20270917 94779769 17504898 18538542 19436188 19377536 20270917 95128081 0 319571 609720 893621 1122496 767216 3712624 319571 609720 893621 1122496 767216 3712624 91415457 999093 778477 764688 262018 425949 3230225 999093 778477 764688 262018 425949 3230225 345680 455977 217160 135126 79429 1233372 18849671 19772996 20418036 19774680 20776295 99591678 0.91790 0.90290 0.03240 0.04850 X SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2008 AMOUNT: $ 345,680. 2009 AMOUNT: $ 455,977. 2010 AMOUNT: $ 217,160. 2011 AMOUNT: $ 135,126. 2012 AMOUNT: $ 79,429. 3289691 3289691 52067751 29921407 22146344 8437101 8437101 2058879 1018609 1040270 3693430 2880515 812915 35726321 MORTGAGE ESCROW DEPOSITS 2236809 DEPOSITS HELD BY THIRD PARTY 115800 DEFERRED MARKETING 383249 CONSTRUCTION FUND 5767359 8503217 NET DEFERRED ENDOWMENT REVENUE 28081063 BOND DISCOUNT/PREMIUMS 1254969 29336032 X 24892461 -621553 -621553 25514014 0 25514014 18791558 193784 193784 18597774 0 18597774 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE VILLAGE IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE VILLAGE APPLIES THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS IN ACCORDANCE WITH THE INCOME TAX STANDARD. THIS STANDARD PRESCRIBES RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE VILLAGE'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE VILLAGE IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS AND 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 FISCAL YEARS 2010 TO 2012 ARE OPEN TO EXAMINATION BY FEDERAL, LOCAL, AND STATE AUTHORITIES. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON REFINANCING 193,784. X X X 0 0 0 0 0 0 0 0 0 DENISE ROGERS 126992 0 0 0 0 0 20251 0 10206 0 157449 0 0 0 A THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF ST LOUIS MISSOURI 431170145 791524BQ3 2012-08-30 26960000 REFINANCE EXISTING BONDS (SERIES 1996, 2000, 2002) & NEW CAPITAL PROJECTS 0 0 0 A 28234355 2236809 13240450 537252 6243358 5976486 2014 1 0 0 1 A 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 SCHEDULE K, PAGE 1, PART II, LINE 14 DESCRIPTION OF REFUNDED BONDS THE REFUNDED BONDS FROM SERIES 1996, 2000, AND 2002, WERE RESPECTIVELY ISSUED ON 7/31/1996, 10/31/2000, AND 11/14/2002 FORM 990, PART VI, SECTION A, LINE 3 MANAGEMENT OF THE VILLAGE IS PERFORMED BY LIFE CARE SERVICES(LCS) UNDER CONTRACT WITH FVSC. LCS'S RESPONSIBILITIES INCLUDE RECRUITING AND EMPLOYING THE EXECUTIVE DIRECTOR, HEALTH CENTER ADMINISTRATOR AND ASSITED LIVING ADMINISTRATOR; SUPERVISING THE LICENSING, EQUIPPING, AND STAFFING OF THE VILLAGE; PREPARING ANNUAL BUDGETS; ESTABLISHING AND OPERATING A SYSTEM OF FINANCIAL CONTROLS FOR THE VILLAGE, INCLUDING COMPARATIVE ANALYSES WITH OTHER FACILITIES; SUPERVISING THE DELIVERY OF HEALTH CARE SERVICES WHICH MEET THE GUIDELINES OF THE FEDERAL MEDICARE (TITLE XVIII) PROGRAM; AND OVERSEEING THE FOOD SERVICE AND QUALITY OF ACCOMMODATIONS PROVIDED BY THE VILLAGE. FORM 990, PART VI, SECTION B, LINE 11 THE 990 IS REVEIWED BY THE EXECUTIVE DIRECTOR AND BOARD PRESIDENT. AFTER THE INITIAL REVIEW THE FINAL RETURN IS THEN SENT TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST POLICY ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 TO DETERMINE SALARIES, EVERY TWO YEARS THE MANAGEMENT COMPANY HIRES AN INDEPENDENT COMPANY TO PREPARE A SALARY SURVEY AND COMPARE THOSE SALARIES WITH THE SALARIES THAT ARE ACTUALLY BEING PAID. THIS IS THEN REVIEWED BY THE EXECUTIVE COMMITTEE TO DETERMINE APPROPRIATE SALARIES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. OFFICER COMPENSATION FORM 990, PART IX, LINE 5 THE OFFICER COMPENSATION LISTED ON LINE 5, IS PAID BY THE MANAGEMENT COMPANY, LIFE CARE SERVICES, AND IS REIMBURSED BY THE ORGANIZATION. W-2'S ARE ISSUED BY THE MANAGEMENT COMPANY. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: EFFECT OF ACCOUNTING CHANGE BOOK NOT TAX -13,403. LOSS ON EARLY RETIREMENT OF DEBT -193,784. FORM 990, PART XII, LINE 2C PROCESSES HAVE NOT CHANGED FROM PRIOR YEARS. FRIENDSHIP VILLAGE OF WEST COUNTY 15201 OLIVE STREET ROAD CHESTERFIELD MO 63017 237333148 PROVIDE SENIOR CITIZENS WITH QUALITY HOUSING AND HOME CARE MO 501(C)(3) 509(A)(2) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0