2013-05-15T16:38:18-05:00 2012-06-30 BKD LLP 1551 N WATERFRONT PKWY STE 300 WICHITA KS 672066601 990 2011-07-01 237154996 PRESBYTERIAN MANORS INC % BRUCE H SHOGREN PRES 3166851100 PO BOX 20440 WICHITA KS 672081440 BEVERLY WOODSMALL 2013-05-15 true ELIZABETH S HOGAN 3162652811 2011 2016-02-24 21:20:13Z BRUCE H SHOGREN PO BOX 20440 WICHITA KS 672081440 94946104 false X WWW.PRESBYTERIANMANORS.ORG X 1989 KS 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. 11 11 2586 1022 43944 0 1620202 1820561 94844202 91708582 1491769 833257 614545 519039 98570718 94881439 0 0 0 0 48367031 48642264 0 0 0 46160358 46189562 94527389 94831826 4043329 49613 108478536 105654445 80807528 78013337 27671008 27641108 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 77881985 91708582 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 77881985 true true false true false false false false false true true false false true true true 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 246 0 true 2586 true true true false false false false true true false false false false X 11 11 false false false false 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 X JOHN WELLS 1.0 X 0 0 0 REV J DICKS MCKELL 1.0 X 0 0 0 THEODORE B ICE 1.0 X 0 0 0 ELEANOR NELSON 1.0 X 0 0 0 DAN F HARRIS 1.0 X X 0 0 0 CONSTANCE S BANWART 1.0 X 0 0 0 REV HOWARD GLEASON 1.0 X X 0 0 0 RONALD H RIDGWAY 1.0 X 0 0 0 CONNIE WOOD 1.0 X 0 0 0 R LYMAN OTT PHD 1.0 X 0 0 0 RANDY WEDEL 1.0 X 0 0 0 TED DAY 1.0 X 0 0 0 REV JOHN L WILLIAMS 1.0 X 0 0 0 BRUCE H SHOGREN 10.0 X 0 193512 15256 DOUGLAS YODER 25.0 X 0 149988 5539 BEVERLY WOODSMALL 20.0 X 0 87750 14633 JOAN M MILLER 20.0 X 0 91529 2070 SHERRY HIND 20.0 X 0 90789 6048 JERRY J DELASHAW 20.0 X 0 136886 7646 0 750454 51192 0 false true false REHAB CARE GROUP PHYSICAL THERAPY 5502837 ARAMARK FACILITY SERVICES JANITORIAL SERVICES 2197761 MORRISON SENIOR DINING DINING SERVICES 1320719 ALTMAN CHARTER COMPANY CONSTRUCTION 1170990 SUTHERLAND BUILDERS INC CONSTRUCTION 543834 13 146533 1674028 1820561 NET RESIDENT SERVICES 623990 91708582 91708582 91708582 843180 843180 0 165037 165037 108600 108600 108600 108600 9923 -9923 -9923 -9923 51785 146533 54742 -2957 -2957 0 0 PRESCHOOL 812900 40271 37754 2517 WELLNESS CENTER 713940 6190 6190 OTHER 900099 201898 201898 201898 201898 248359 94881439 91708582 43944 1308352 0 0 0 0 0 0 42119324 39878887 2240437 221290 209519 11771 3256072 3082873 173199 3045578 2883576 162002 6984996 6984996 68005 68005 134131 134131 0 0 0 3314909 2843387 471522 366607 366607 7475912 4886622 2589290 618347 384557 233790 0 3285149 2697973 587176 159306 66820 92486 0 84704 57300 27404 2557530 2100489 457041 0 7260525 5962803 1297722 1052262 1052262 ANCILLARY COSTS 7703554 7703554 FOOD 4482282 4482282 BAD DEBT EXPENSE 641343 641343 94831826 77881985 16949841 0 1985219 14417 123376 183164 105663 134632 8237763 7651005 0 0 0 0 0 0 0 0 887430 715640 172250383 111056590 62534993 61193793 16991834 16275204 0 0 0 0 0 0 17612258 19486590 108478536 105654445 8694661 7613863 0 0 21355837 21434044 45719705 43795225 0 0 0 0 2711250 3270750 0 0 2326075 1899455 80807528 78013337 X 10540962 9638620 5989505 6511766 11140541 11490722 27671008 27641108 108478536 105654445 X 49613 -79513 X false true true X false X 3742588 2539755 966682 1620202 1820561 10689788 85467197 88284848 90112665 94844202 91708582 450417494 86361 12319 22675 47052 51785 220192 89296146 90836922 91102022 96511456 93580928 461327474 0 0 5448 6645 24175 36268 0 0 5448 6645 24175 36268 461291206 487784 -998020 1148093 1752980 1116817 3507654 487784 -998020 1148093 1752980 1116817 3507654 24501 138944 168092 316595 204415 852547 89808431 89977846 92418207 98581031 94902160 465687675 0.99056 0.99050 0.00753 0.00870 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false false true 11170 11170 false false DESCRIPTION OF OTHER ACTIVITIES SCHEDULE C, PART II-B, LINE 1I 10% OF LEADING AGE KANSAS (FORMERLY KAHSA) DUES AND 10% OF LEADING AGE MISSOURI (FORMERLY MOAHA) DUES ARE DEDICATED TO LOBBYING. 12322328 616 113088 2331 175975 12257726 9929645 42483 2698657 4965 343492 12322328 9280753 447863 1089323 6177 882117 9929645 10158158 1226629 -2032951 9439 61644 9280753 0.98560 0.01440 true false 2975275 2975275 131688626 86050298 45638328 30266752 21365737 8901015 7319730 3640555 3679175 61193793 ASSETS HELD IN TRUST 7411300 FORWARD DELIVERY AGREEMENTS 1506589 FUNDS HELD BY FISCAL AGENT 7579624 UNAMORTIZED BOND COSTS 792629 DUE FROM PMMA 1741260 DUE FROM ABERDEEN VILLAGE 221436 DUE FROM ASHFIELD 233752 19486590 0 RESIDENT DEPOSITS 167215 LIABILITY FOR ANNUITIES 568400 WORKERS COMP RESERVE 1163840 1899455 INTENDED USE 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. UNCERTAIN TAX POSITIONS 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 76534 64172 12362 4000 991 10067 536 3103 1610 DINNER/AUCTION 121784 82361 39423 756 3636 1498 13539 7491 7515 0 198318 146533 51785 4756 4627 11565 14075 10594 9125 54742 -2957 false false false false false false false false false BRUCE H SHOGREN 0 178430 0 0 0 15082 0 4459 0 10797 0 208768 0 0 DOUGLAS YODER 0 140061 0 0 0 9927 0 3406 0 2133 0 155527 0 0 COMPENSATION FROM A RELATED ORGANIZATION 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. INDUSTRIAL DEVEL AUTHORITY CITY OF FARMINGTON MO 431281986 000031132 2004-05-15 5880000 REFUND 1995 BOND ISSUE false false false CITY OF WICHITA HEALTH CARE FACILITIES IMPROVEMENT 486000653 000967249 2004-05-15 24000000 SEE PART VI false false false CITY OF WICHITA HEALTH CARE FACILITIES IMPROVEMENT 486000653 000967249 2007-05-15 26200000 SEE PART VI false false false 745000 0 6031556 388225 0 0 197428 0 0 0 0 0 true false true true 5855000 0 24570599 1276118 0 0 619164 0 0 5349078 0 0 2007 true false true true 5595000 0 27737240 2688753 664847 0 656226 0 0 11800642 0 0 2011 false true true true 0 false false false false 0.00000 0.00000 0.00000 true false false false false 0.00000 0.00000 0.00000 true false true false 0 true WELLS FARGO 20. true false false false false false 0 true WELLS FARGO 19. true false false false false false 0 true WELLS FARGO 20. true false false SCHEDULE K, PART I, LINE B, COLUMN F REFUND 1993, 1994, 1995, AND 2001 BONDS, HEALTH CARE FACILITY IMPROVEMENTS REFUND 2001 BONDS, HEALTH CARE FACILITIES IMPROVEMENTS SCHEDULE K, PART I, LINE C, COLUMN F REFUND 2001 BONDS, HEALTH CARE FACILITIES IMPROVEMENTS PROGRAM SERVICES 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. MEMBERS 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. ELECT MEMBERS OF THE GOVERNING BODY 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. GOVERNING BODY DECISIONS SUBJECT TO APPROVAL OF MEMBERS 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 REVIEW PROCESS 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. CONFLICT OF INTEREST POLICY 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. COMPENSATION REVIEW 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. AVAILABILITY OF DOCUMENTS 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. OTHER CHANGES IN NET ASSETS FORM 990, PART XI, LINE 5 NET UNREALIZED LOSSES ON INVESTMENTS (132,532) TRANSFER FROM PMMA 5,956 TRANSFERS FROM SALINA ENDOWMENT 47,063 ---------- (79,513) HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JOHN WELLS TITLE:TRUSTEE HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:REV J. DICKS MCKELL TITLE:TRUSTEE HOURS:3 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:THEODORE B ICE TITLE:TRUSTEE HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:ELEANOR NELSON TITLE:TRUSTEE HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:DAN F HARRIS TITLE:TRUSTEE/CHAIR HOURS:3 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:CONSTANCE S BANWART TITLE:TRUSTEE HOURS:3 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:REV HOWARD GLEASON TITLE:TRUSTEE/VICE-CHAIR HOURS:3 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:RONALD H RIDGWAY TITLE:TRUSTEE HOURS:3 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:CONNIE WOOD TITLE:TRUSTEE HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:R. LYMAN OTT, PH.D. TITLE:TRUSTEE HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:RANDY WEDEL TITLE:TRUSTEE HOURS:3 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:TED DAY TITLE:TRUSTEE HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:REV JOHN L WILLIAMS TITLE:TRUSTEE HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:BRUCE H SHOGREN TITLE:PRESIDENT/CEO HOURS:30 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:DOUGLAS YODER TITLE:CHIEF OPERATING OFFICER HOURS:15 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:BEVERLY WOODSMALL TITLE:CFO/TREASURER HOURS:20 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JOAN M MILLER TITLE:ASST. TREASURER/CONTROLLER HOURS:20 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:SHERRY HIND TITLE:SECRETARY HOURS:20 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JERRY J DELASHAW TITLE:V.P. PROJECT DEVELOPMENT HOURS:20 PRESBYTERIAN MANORS OF MID-AMERICA INC PO BOX 20440 WICHITA KS 672081440 480877587 MANAGEMENT KS 501(C)(3) 11B NA false ABERDEEN VILLAGE INC PO BOX 20440 WICHITA KS 672081440 481210697 CCRC KS 501(C)(3) 9 PMMA false ASHFIELD ACTIVE LIVING & WELLNESS COMM PO BOX 20440 WICHITA KS 672081440 205385139 CCRC MO 501(C)(3) 9 PMMA false SALINA PRESBYTERIAN MANOR ENDOWMENT FUND PO BOX 1337 SALINA KS 674021337 480937829 FUNDS MGMT KS 501(C)(3) 11B PMI true false false true false false false false false true false false true false false false true false true