2012-05-10T09:48:23-05:00 2011-06-30 MCGLADREY LLP 117 E MAIN ST STE 210 GALESBURG IL 61401 990 2010-07-01 371223609 COMMUNITY RESIDENTIAL CENTERS INC COMM 3093431550 285 SOUTH FARNHAM STREET GALESBURG IL 61401 STAN SYDLOWSKI 3093431550 2012-05-07 1 BEN MCMAHAN 3093428026 2010 2016-02-24 21:20:13Z STAN SYDLOWSKI 285 SOUTH FARNHAM STREET GALESBURG IL 61401 10144467 0 X N/A X 1987 IL TO PROVIDE & OPERATE LONG-TERM CARE FACILITIES FOR THE DEVELOPMENTALLY DISABLED. 4 4 312 49 0 0 16802 20620 10042712 9949772 2376 171460 5969 2615 10067859 10144467 0 0 0 0 7162523 6937910 0 0 0 3355879 3483260 10518402 10421170 -450543 -276703 11570279 11113187 7929173 7748784 3641106 3364403 X THE MISSION OF THE ORGANIZATION IS ARTICULATED IN ITS ARTICLES OF INCORPORATION AS FOLLOWS:THE CORPORATION IS ORGANIZED EXCLUSIVELY FOR CHARTIABLE PURPOSES AS DEFINED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. IN FURTHERANCE OF THOSE CHARITABLE PURPOSES, THE CORPORATION SHALL BE EMPOWERED TO BUILD, LEASE, ACQUIRE AND OTHERWISE OWN AND OPERATE RESIDENTIAL FACILITIES, NURSING FACILITIES AND OTHER RELATED FACILITIES AND SERVICES FOR THE ELDERLY, MENTALLY RETARDED, MENTALLY ILL, DEVELOPMENTALLY DISABLED AND OTHER LIKE CONDITIONS WITHOUT REGARD TO RACE, RELIGION, COLOR, SEX, CREED OR NATIONAL ORIGIN OF SAID PERSONS. THE CORPORATION WILL NOT ENGAGE IN THE PRACTICE OF MEDICINE NOR RENDER ANY LICENSED PROFESSIONAL SERVICES. 0 0 9841787 9949772 ALL PROGRAM SERVICES RELATE TO PROVIDING AND OPERATING LONG-TERM CARE FACILITIES AND OTHER RELATED SERVICES TO THE DEVELOPMENTALLY DISABLED AND ELDERLY. 9841787 1 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 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 0 1 14 0 1 312 1 0 0 0 0 0 0 0 0 0 0 X 4 4 0 1 0 0 0 0 0 1 1 0 1 1 1 1 1 1 0 0 0 0 0 IL X X RON WILSON RFMS INC 3093431550 285 SOUTH FARNHAM STREET GALESBURG IL 61401 X GARY BRUINGTON 2.00 X 4000 0 0 STAN SYDLOWSKI 2.00 X X 2500 0 0 CHARLES WESTBAY 2.00 X X 3333 0 0 DAVID BEVERSDORF 2.00 X 4000 0 0 RON WILSON RFMS INC 10.00 X 0 0 116562 13833 0 116562 0 0 0 0 RFMS INC 285 SOUTH FARNHAM STREET GALESBURG IL 61401 ADMINISTRATIVE SERVICES 279510 MCGLADREY & PULLEN LLP 5155 PAYSPHERE CIRCLE CHICAGO IL 60674 ACCOUNTING SERVICES 187460 LTC SUPPORT SERVICES LLC 285 SOUTH FARNHAM STREET GALESBURG IL 61401 SUPPORT SERVICES 81000 3 20620 20620 MEDICARE & MEDICAID 623000 8337441 8337441 RESIDENT PRIVATE PAY 623000 1515034 1515034 AID TRAINING INCOME 623000 64655 64655 SUPPORT SERVICES INCOM 623000 32642 32642 9949772 171160 171160 300 300 300 300 2615 2615 2615 10144467 9949772 0 174075 17833 17833 5550327 5473468 76859 50198 49503 695 900599 888128 12471 418953 413151 5802 360510 212655 147855 52624 52624 147410 147410 94119 80938 13181 11827 10644 1183 71402 56185 15217 15173 13656 1517 681540 636463 45077 39151 36557 2594 37 33 4 370068 351565 18503 59834 43767 16067 SUPPLIES & SMALL EQUIP. 936103 936103 MEDICAID ASSESSMENT TAX 547024 547024 EQUIPMENT RENT & MAINT. 78594 78594 SUBSCRIPTIONS & FEES 11531 7437 4094 BACKGROUND CHECKS 5062 5062 1251 854 397 10421170 9841787 579383 0 108195 177912 1259018 1760848 2750859 2060483 105425 77820 9054102 3050963 6164053 6003139 10000 10000 1172729 1022985 11570279 11113187 973916 938150 5292056 5128523 1663201 1682111 7929173 7748784 X 3641106 3364403 3641106 3364403 11570279 11113187 -276703 0 X X 0 1 1 X 0 X 138509 15514 19811 16802 20620 211256 9314632 9691869 10149763 10042712 9949772 49148748 9453141 9707383 10169574 10059514 9970392 49360004 0 0 0 49360004 44274 29014 8149 2376 171160 254973 44274 29014 8149 2376 171160 254973 7888 1202 4776 5969 2615 22450 9505303 9737599 10182499 10067859 10144167 49637427 0.99440 0.99700 0.00510 0.00260 X 184000 184000 6351515 1656701 4694814 1586932 777590 809342 600614 403585 197029 331041 213087 117954 6003139 FIDUCIARY TRUST ACCOUNTS 23535 DEFERRED FINANCING COSTS 115037 ESCROW DEPOSITS 23091 REPLACEMENTS RESERVE 820172 OTHER RECEIVABLES 41150 1022985 REFUNDABLE BALANCE PAYABLE TO 501(C)(3) UNRELATED PARTY 1650000 DUE TO RESIDENTS, TRUST ACCOUNTS 23535 REFUNDABLE TO RESIDENTS 8576 1682111 10144467 10421170 -276703 0 -276703 10144467 0 10144467 0 10144467 10421170 0 10421170 0 10421170 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION IN THE CONSOLIDATED FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2007. LTC SUPPORT SERVICES (LTC) TWO DIRECTORS COMMON TO CRC & LTC: STAN SYDLOWSKI & CHARLES WESTBAY. 81000 MANAGEMENT SERVICES ARE PROVIDED BY LTC SUPPORT SERVICES, LLC, AS DESCRIBED IN SCHEDULE O RELATIVE TO PART VI, SECTION A, LINE 3. STAN SYDLOWSKI, WHO IS A DIRECTOR OF COMMUNITY RESIDENTIAL CENTERS, INC., AND LTC SUPPORT SERVICES, LLC, RECEIVED DIRECTOR'S FEES OF $2,000 FROM LTC SUPPORT SERVICES, LLC, FOR THE FISCAL YEAR ENDING JUNE 30, 2011. CHARLES WESTBAY, WHO IS A DIRECTOR OF COMMUNITY RESIDENTIAL CENTERS, INC., AND LTC SUPPORT SERVICES, LLC, RECEIVED DIRECTOR'S FEES OF $2,000 FROM LTC SUPPORT SERVICES, LLC, FOR THE FISCAL YEAR ENDING JUNE 30, 2011. 0 FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION RECEIVES MANAGEMENT SERVICES FROM LTC SUPPORT SERVICES, LLC, AN UNRELATED COMPANY. THESE SERVICES INCLUDE OVERSIGHT, TRAINING, REGULATORY COMPLIANCE, QUALITY ASSURANCE PROGRAMS, HUMAN RESOURCE SUPPORT, MARKETING AND MAINTENANCE. COMMUNITY RESIDENTIAL CENTERS, INC., OWNS 12.5% OF LTC SUPPORT SERVICES, LLC. THE REMAINING 87.5% OF LTC SUPPORT SERVICES, LLC, IS OWNED BY UNRELATED EXEMPT ORGANIZATIONS. THE ORGANIZATION ALSO HAS A NEGOTIATED ARMS LENGTH ADMINISTRATIVE SERVICES CONTRACT WITH RFMS, INC., AN UNRELATED COMPANY, TO OBTAIN SERVICES SUCH AS CASH MANAGEMENT, ACCOUNTING AND FINANCIAL REPORTING, PAYROLL AND EMPLOYEE BENEFITS, INFORMATION TECHNOLOGY, REGULATORY MATTERS, AND OTHER GENERAL BUSINESS AND FINANCIAL MANAGEMENT SERVICES AS REQUIRED. FORM 990, PART VI, SECTION B, LINE 11 EACH MEMBER OF THE BOARD OF DIRECTORS RECEIVES A PAPER COPY OF FORM 990 FOR THEIR REVIEW AND COMMENT PRIOR TO ITS FILING. THE BOARD ALSO REVIEWS IN DETAIL EACH FORM 990 FILED BY THE ORGANIZATION AT ITS REGULARLY SCHEDULED BOARD MEETINGS. ON AN ANNUAL BASIS, EACH BOARD MEMBER ATTENDS A TRAINING SESSION THAT PROVIDES UPDATES ON CURRENT EXEMPT ORGANIZATION TAX COMPLIANCE MATTERS. FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO ATTEST TO THEIR COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. THE BOARD OF DIRECTORS REVIEWS ALL COMPLETED CONFLICT OF INTEREST STATEMENTS TO DETERMINE IF ANY CONFLICTS EXIST WHICH WOULD REQUIRE RESTRICTION ON PARTICIPATION IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN ANY TRANSACTIONS INVOLVING THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 18 A PAPER COPY OF FORM 990 IS PROVIDED UPON REQUEST. THE ORGANIZATION'S FORM 990 IS ALSO AVAILABLE VIA THE GUIDESTAR.ORG WEBSITE AND THROUGH THE ATTORNEY GENERAL'S OFFICE OF THE STATE OF ILLINOIS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC EXCEPT THROUGH PUBLIC FILING REQUIREMENTS. FORM 990, PART VI, SECTION B, LINES 10A AND 10B: THE ORGANIZATION HAS NO LOCAL CHAPTERS, BRANCHES, OR AFFILIATES. HOWEVER, THE ORGANIZATION DOES HAVE A DISREGARDED ENTITY, WHICH IS PROPERLY DISCLOSED IN SCHEDULE R, PART I. FORM 990, PART VII, SECTION A, COLUMN F: RON WILSON IS EMPLOYED BY RFMS, INC., AN UNRELATED ORGANIZATION WHICH HAS AN ADMINISTRATIVE SERVICES CONTRACT WITH COMMUNITY RESIDENTIAL CENTERS, INC. THE TYPE OF SERVICES PROVIDED BY RFMS, INC., ARE DETAILED IN THE SCHEDULE O EXPLANATION ABOVE RELATIVE TO FORM 990, PART VI, SECTION A, LINE 3. RON WILSON IS THE CHIEF FINANCIAL OFFICER OF RFMS, INC., AND THE COMPENSATION REPORTED IN COLUMN F REPRESENTS 100% OF THE WAGES AS REPORTED ON HIS RFMS, INC. FORM W-2, BOX 5 FOR CALENDAR YEAR 2010. THE COMPENSATION AMOUNT HAS NOT BEEN PRORATED BASED ON TIME SPENT PER ORGANIZATION. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT OF THE AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. CRC CHERRY STREET FACILITY LLC 285 SOUTH FARNHAM STREET GALESBURG IL 61401 421578299 OWNS FACILITY OPERATED BY COMMUNITY RESIDENTIAL CENTERS, INC. IL 577514 5907971 N/A RFMS INC MEDICAL BENEFIT PLAN TRUST 285 SOUTH FARNHAM STREET GALESBURG IL 61401 367042729 MEDICAL, ST DISABILITY & DEATH BENEFITS FOR ELIGIBLE EMPLOYEES IL 501(C)(9) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RFMS INC MEDICAL BENEFIT PLAN TRUST Q 582303 COST OF PREMIUMS SCHEDULE R, PART II AND PART V: THE RFMS, INC. MEDICAL BENEFIT PLAN TRUST IS A SELF-INSURED BENEFIT PROGRAM FUNDED BY THE EMPLOYERS AND PARTICIPANTS. PARTICIPANTS IN THE PLAN ARE CURRENT AND FORMER EMPLOYEES OF THE FOLLOWING SPONSORS: RFMS, INC., LTC SUPPORT SERVICES, LLC, COMMUNITY RESIDENTIAL CENTERS, INC., COMMUNITY LIVING OPTIONS, INC., FRANCES HOUSE, INC., UNLIMITED DEVELOPMENT, INC., KENSINGTON OF GALESBURG, INC., ACHIEVEMENT UNLIMITED, INC., CONCEPTS PLUS, INC., PINNACLE OPPORTUNITIES, INC., PIONEER CONCEPTS, INC., RESIDENTIAL ALTERNATIVES OF ILLINOIS, INC., RESIDENTIAL ALTERNATIVES OF IOWA, DESERT HEALTHCARE FACILITIES, INC., FLORIDA LIVING OPTIONS, INC., AND HIGHLAND ESTATES RESORT, LLC.