2024-03-20T15:47:03-05:00 2023-05-31 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2022-06-01 430784786 ST ANDREWS RESOURCES FOR SENIORS STAN 3147260111 1001 CRAIG ROAD 200 ST LOUIS MO 63130 JOSEPH GIRARDI CFO 3147260111 2024-03-06 1 JOSEPH GIRARDI XXX-XX-XXXX 0 AMBER ROGNAN-HAMILTON P01251012 3149254300 2024-03-06 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z BILL HOLMAN 1001 CRAIG ROAD 200 ST LOUIS MO 63130 39127975 0 X WWW.STANDREWS1.COM X 1961 MO WE SERVE THE NEEDS OF THE ELDERLY POPULATION WITH HOUSING AND SUPPORT SERVICES. 15 15 335 20 0 0 162000 162000 20339386 20531894 675730 1104912 544460 287351 21721576 22086157 0 0 0 0 8875670 8462167 0 0 0 15138377 16189321 24014047 24651488 -2292471 -2565331 73029515 67689867 122280398 120834530 -49250883 -53144663 X TO EMPOWER ELDERS AND THEIR CAREGIVERS THROUGH CHOICES AND OPTIONS TO WORRY LESS. 0 0 11157616 0 11561453 SKILLED AND ASSISTED LIVING FACILITY SERVING 500+ INDIVIDUALS THROUGHOUT THE YEAR.ST. ANDREW'S ASSISTED LIVING IS STRATEGICALLY DESIGNED AROUND COMFORT OF LIFE. OUR VITALITY ACTIVITY PROGRAMING PROMOTES THE SEVEN DOMAINS OF WELLNESS. WE ENCOURAGE FAMILIES & FRIENDS TO VISIT OR VOLUNTEER THEIR LOVED ONES, WHICH HELP ELDERS THRIVE EMOTIONALLY, PHYSICALLY, SPIRITUALLY, AND MENTALLY.OUR AROUND-THE-CLOCK, SKILLED CARE NURSING TEAM PROVIDES ATTENTION TO DETAIL, EMPATHY, AND RESPECT. FAMILIES LOVE OUR CHEF-PREPARED DINING, OUR EXTENSIVE VARIETY OF MEANINGFUL ACTIVITIES, AND PERSONALIZED QUALITY CARE, ALONG WITH EXTENDED VISITING HOURS WITH SPACIOUS COMPANION ROOMS & PRIVATE SUITES. 8667396 0 8976441 INDEPENDENT LIVING FACILITY SERVING 80+ INDIVIDUALS THROUGHOUT THE YEAR.ST. ANDREW'S RETIREMENT LIVING COMMUNITIES OFFER RESIDENTS CHEF-PREPARED MEALS IN RESTAURANT-STYLE DINING, "WORRY LESS" AMENITIES, AND ENGAGING COMMUNITY RECREATION AND WELLNESS PROGRAMS. OUR HOTEL CONCIERGE OFFERS SERVICES TO COMPLEMENT AN ENJOYABLE, MEANINGFUL, AND COMFORTABLE LIFESTYLE.OUR ACTIVE COMMUNITIES FEATURE ELEGANT DINING EXPERIENCES, SIMPLICITY & SECURITY, AMENITIES & AFFORDABILITY, & ENGAGING COMMUNITY LIFESTYLES. 0 0 -6000 THE ORGANIZATION PROVIDES CARE WITHOUT CHARGE OR AT AMOUNTS LESS THAN ITS ESTABLISHED RATES TO RESIDENTS AND OTHER CLIENTS MEETING CERTAIN CRITERIA UNDER ITS CHARITY CARE POLICY. BECAUSE THE PROJECT DOES NOT PURSUE COLLECTION OF AMOUNTS DETERMINED TO QUALIFY AS CHARITY CARE, THESE AMOUNTS ARE REPORTED AS A DEDUCTION TO NET RESIDENT SERVICE REVENUE. 19825012 1 1 0 0 0 0 0 0 1 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 0 0 0 0 0 0 0 1 0 0 0 1 61 0 335 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X JOSEPH GIRARDI 3147260111 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 KAREN BRANDING CHAIRMAN 5.00 5.00 X X 0 0 0 DR CRAIG HOWARD SECRETARY 5.00 5.00 X X 0 0 0 LINDA BANNISTER TREASURER 5.00 5.00 X X 0 0 0 RALPH THAMAN JR BOARD MEMBER 5.00 5.00 X 0 0 0 REV KEVIN GREGORY BOARD MEMBER 5.00 5.00 X 0 0 0 REV RICHARD ELLERBRAKE BOARD MEMBER 5.00 5.00 X 0 0 0 KAREN HARVEY BOARD MEMBER 5.00 5.00 X 0 0 0 M ROBERT HILL MD BOARD MEMBER 5.00 5.00 X 0 0 0 JOSEPHINE EZENWA BOARD MEMBER 5.00 5.00 X 0 0 0 KARL ASHMAN BOARD MEMBER 5.00 5.00 X 0 0 0 LEO MACDONALD JR BOARD MEMBER 5.00 5.00 X 0 0 0 DARCI MADDEN VICE CHAIRMAN 5.00 5.00 X X 0 0 0 LISA CHESTNUT BOARD MEMBER 5.00 5.00 X 0 0 0 STEVEN STOUT BOARD MEMBER 5.00 5.00 X 0 0 0 MARY AT TILLMAN MD BOARD MEMBER 5.00 5.00 X 0 0 0 BILL HOLMAN PRESIDENT/CEO 1.00 39.00 X 0 397050 17901 TYLER TROUTMAN TERM ENDED 123 COO 1.00 39.00 X 0 260785 12073 JOSEPH GIRARDI CFO 1.00 39.00 X 0 260785 11295 SUSAN LEONARD CIO 1.00 39.00 X 0 149461 10274 JANET LEIGH CDO 1.00 39.00 X 0 102825 790 MAUREEN DUNN CPSO 1.00 39.00 X 0 161068 7584 TINA FORISTER RN 40.00 0.00 X 106172 0 11426 106172 1331974 71343 1 0 1 0 ST ANDREW'S RESOURCES FOR SENIORS SYSTE 1001 CRAIG ROAD STE 200 ST LOUIS MO 63146 MANAGEMENT SERVICES 1442472 SELECT REHABILITATION PO BOX 809056 CHICAGO IL 606809056 THERAPY SERVICES 1128788 PERFORMANCE FOODSERVICE MIDDENDORF PO BOX 74999 CHICAGO IL 606754999 FOOD/SUPPLIES 810872 SERVPRO OF FRANKLIN COUNTY 2 TRUMAN LN UNION MO 63084 PHARMACY SERVICES 320363 INFINIUM PHARMACY 1617 MANUFACTURERS DR FENTON MO 630262838 PHARMACY SERVICES 264047 5 162000 162000 RESIDENCE FEES AND CHARGES 623000 11555453 11555453 INDEPENDENT LIVING 623000 8976441 8976441 20531894 172229 172229 142557 142557 17831944 17041818 790126 790126 790126 MEAL AND BEVERAGE INCOME 623000 80458 80458 COMMUNICATION TOWERS 532000 55212 55212 PERSONAL SERVICE REVENUE 623000 38359 38359 113322 113322 287351 22086157 20531894 0 1392263 X 6644406 5868319 776087 48834 38091 10743 817303 637496 179807 951624 742267 209357 1090777 1090777 76787 76787 9452 7373 2079 2768398 2633021 135377 502993 2328 500665 1893946 1512320 381626 454857 366084 88773 1496734 1167453 329281 30167 23959 6208 726 566 160 2786726 2732618 54108 3386329 2641337 744992 709263 553225 156038 COST OF ISSUANCE W/O ON 511157 511157 REPAIRS AND MAINTENANCE 257311 200703 56608 BAD DEBT 90956 90956 EMPLOYMENT SCREENING AN 43779 34148 9631 78963 61591 17372 24651488 19825012 4826476 0 16552 421900 1837406 164479 949544 1433542 115015 79590 76022 65295 107322713 58733691 51160847 48589022 16568984 9766981 2305145 7169058 73029515 67689867 2950696 3218222 177748 323754 57663179 56877079 1066 798 61487709 60414677 122280398 120834530 X -49250883 -53144663 -49250883 -53144663 73029515 67689867 X -2565331 -1197710 -130739 X X 0 1 X 1 0 X 305961 1713067 1109985 162000 162000 3453013 23058015 23370940 18451406 20339386 20531894 105751641 261898 206202 468100 23363976 25084007 19561391 20763284 20900096 109672754 0 0 0 109672754 412140 335903 1083612 257206 314786 2403647 412140 335903 1083612 257206 314786 2403647 609131 1336052 235055 107039 81149 2368426 24385247 26755962 20880058 21127529 21296031 114444827 0.95830 0.95670 0.02100 0.02080 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2018 AMOUNT: $ 72,885. 2019 AMOUNT: $ 104,051. 2020 AMOUNT: $ 19,021. 2021 AMOUNT: $ 5,568. 2022 AMOUNT: $ 25,937. COMMUNICATION TOWERS - 2018 AMOUNT: $ 43,659. 2019 AMOUNT: $ 44,968. 2020 AMOUNT: $ 43,499. 2021 AMOUNT: $ 41,471. 2022 AMOUNT: $ 55,212. BEAUTY AND BARBER - 2018 AMOUNT: $ 74,448. 2019 AMOUNT: $ 56,772. 2020 AMOUNT: $ 33,936. HOSPITALITY SUITE - PER DIEM - 2018 AMOUNT: $ 3,840. 2020 AMOUNT: $ 519. MEAL AND BEVERAGE - 2018 AMOUNT: $ 102,856. 2019 AMOUNT: $ 79,607. 2020 AMOUNT: $ 37,441. PERSONAL SERVICE - 2018 AMOUNT: $ 244,599. 2019 AMOUNT: $ 30,325. 2020 AMOUNT: $ 26,657. APPLICATION/FORFEITURE FEES - 2018 AMOUNT: $ 43,310. 2019 AMOUNT: $ 40,000. 2021 AMOUNT: $ 60,000. GARAGE/PARKING - 2018 AMOUNT: $ 6,172. 2019 AMOUNT: $ 6,734. 2020 AMOUNT: $ 5,843. RENTAL SPACE INCOME - 2018 AMOUNT: $ 7,507. 2019 AMOUNT: $ 5,893. 2020 AMOUNT: $ 3,074. HOSPITALITY UNITS - 2018 AMOUNT: $ 5,310. 2019 AMOUNT: $ 10,080. 2020 AMOUNT: $ 2,746. MEDICAL OTHER - 2018 AMOUNT: $ 4,545. 2019 AMOUNT: $ 12,888. 2020 AMOUNT: $ 62,319. INSURANCE SETTLEMENT - 2019 AMOUNT: $ 944,734. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 3158546 3158546 97178122 53062733 44115389 1282408 1002155 280253 5576713 4668803 907910 126924 126924 48589022 DUE FROM AFFILIATES 7169058 7169058 DEPOSITS ON ENTRANCE FEES 60414677 60414677 X PART IV, LINE 2B: THE ORGANIZATION IS THE CUSTODIAN OF RESIDENT FUNDS HELD ON BEHALF OF RESIDENTS. 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 COMBINED FINANCIAL STATEMENTS. X X X X 0 0 0 0 0 0 0 0 0 BILL HOLMAN PRESIDENT/CEO 0 380250 0 16800 0 0 0 4398 0 13503 0 414951 0 0 TYLER TROUTMAN TERM ENDED 123 COO 0 260785 0 0 0 0 0 4489 0 7584 0 272858 0 0 JOSEPH GIRARDI CFO 0 260785 0 0 0 0 0 3711 0 7584 0 272080 0 0 MAUREEN DUNN CPSO 0 158169 0 2899 0 0 0 0 0 7584 0 168652 0 0 SUSAN LEONARD CIO 0 149461 0 0 0 0 0 2690 0 7584 0 159735 0 0 A THE IDA OF THE COUNTY OF ST LOUIS MO 431170145 791524BY6 2015-11-20 74385822 NEW CONSTRUCTION AND REFUND PRIOR BONDS 0 0 0 B THE IDA OF THE COUNTY OF ST LOUIS MO 431170145 2022-11-17 19825000 REFUND 2015C BONDS ISSUED 11/1/2015 0 0 0 A 37690130 59006752 3303362 1171861 27564532 23932077 2017 0 1 1 1 B 193750 19825000 385000 19440000 2015 1 0 0 0 A 0 1 1 1 0 0.00310 0.00000 0.00310 0 0 1 B 0 1 1 1 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 1 B 0 1 0 0 0 1 OLD NATIONAL BANK 5.000000000000 0 0 0 1 A 1 B 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: THE IDA OF THE COUNTY OF ST LOUIS MO DATE THE REBATE COMPUTATION WAS PERFORMED: 07/14/2021 SCHEDULE K, PG 1-DIFFERENCE BETWEEN ISSUE PRICE AND TOTAL PROCEEDS OF ISSUE ON NOVEMBER 20, 2015, SERIES 2015 SENIOR LIVING FACILITIES REVENUE BONDS WERE ISSUED TO ST. ANDREW'S RESOURCES FOR SENIORS AND THE GOOD SAMARITAN INDEPENDENT LIVING INC., COLLECTIVELY THE "OBLIGATED GROUP". AMOUNTS REPORTED IN SCHEDULE K ARE ST. ANDREW'S RESOURCES FOR SENIORS' PORTION OF THE SERIES 2015 BONDS ISSUANCE. GOOD SAMARITAN INDEPENDENT LIVING INC.'S PORTION IS SEPARATELY REPORTED WITHIN THEIR SCHEDULE K. ALSO, THE TOTAL PROCEEDS OF ISSUE INCLUES INVESTMENT EARNINGS. PART I COLUMN E ISSUE PRICE & PART II LINE 3 TOTAL PROCEEDS OF ISSUE ISSUE PRICE AND TOTAL PROCEEDS OF ISSUE ARE DIFFERENT DUE TO INVESTMENT EARNINGS INCLUDED IN PART II LINE 3 TOTAL PROCEEDS OF ISSUE. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION DELEGATED MANAGMENT DUTIES TO ST. ANDREW'S RESOURCES FOR SENIORS SYSTEM, A RELATED ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 ST. ANDREW'S RESOURCES FOR SENIORS SYSTEM IS THE SOLE CORPORATE MEMBER. FORM 990, PART VI, SECTION A, LINE 7A DIRECTORS SHALL BY APPOINTED BY THE GOVERNING BODY OF STARS SYSTEM, THE SOLE MEMBER, TO SERVE FOR A TERM OF THREE YEARS OR UNTIL HIS OR HER SUCCESSOR SHALL HAVE BEEN ELECTED AND QUALIFIED. IF THE OFFICE OF A DIRECTOR BECOMES VACANT FOR ANY REASON, STARS SYSTEM SHALL APPOINT A SUCCESSOR OR SUCCESSORS FOR THE UNEXPIRED TERM. DIRECTORS MAY BE REMOVED, WITH OR WITHOUT CAUSE, BY THE BOARD OF DIRECTORS OF STARS SYSTEM. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBER MUST APPROVE CERTAIN TRANSACTIONS SET FORTH IN THE LATEST OPERATING AGREEMENT. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT OF THE FORM 990 IS REVIEWED BY THE CFO FOR ACCURACY AND EMAILED TO BOTH THE ADMINISTRATION AND FINANCE COMMITTEE AND THE ENTIRE BOARD OF DIRECTORS. THE FINAL FORM 990 IS EMAILED TO THE CFO FOR SIGNATURE. FORM 990, PART VI, SECTION B, LINE 12C AN ANNUAL CONFLICT OF INTEREST DISCLOSURE IS COMPLETED BY EACH BOARD OF DIRECTORS MEMBER, SUBMITTED, AND REVIEWED BY THE ENTIRE BOARD OF DIRECTORS. IF ANY CONFLICTS ARISE WITH ANY MEMBER, THAT MEMBER IS THEN EXCLUDED IN ANY VOTING FOR APPLICABLE SUBJECT AREAS. THERE IS ALSO A CORPORATE COMPLIANCE POLICY WHICH IS REVIEWED WITH ALL EMPLOYEES ANNUALLY AND PERIODICALLY AUDITED WITH RESPECT TO OPERATIONAL COMPLIANCE. A TAX PREPARATION QUESTIONNAIRE IS ALSO COMPLETED BY EACH BOARD OF DIRECTORS MEMBER AND KEY EMPLOYEES BEFORE FILING, IN ORDER TO ENSURE THAT THE DETAILS OF ANY CONFLICTS OR RELATIONSHIPS THAT MIGHT CAUSE CONFLICTS ARE IDENTIFIED. FORM 990, PART VI, SECTION B, LINE 15 A REVIEW IS PERFORMED ANNUALLY, USING COMPARABLE DATA REGARDING COMPENSATION WITH INPUT FROM THE CEMO STUDY. SALARIES ARE REVIEWED ANNUALLY DURING THE BUDGET PROCESS BY THE EXECUTIVE DIRECTOR AND THE MANAGEMENT COMPANY ACCOUNTING AND OPERATIONS PERSONNEL. DURING THIS REVIEW, SALARY RANGES FOR ALL POSITIONS ARE COMPARED WITH THE RESULTS FROM A BENCHMARKING SALARY SURVEY. THE BUDGET IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD FOLLOWING A RECOMMENDATION FROM THE COMPENSATION COMMITTEE AND THE ADMINISTRATION AND FINANCE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G MAINTENANCE SERVICES: PROGRAM SERVICE EXPENSES 479,973. MANAGEMENT AND GENERAL EXPENSES 135,377. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 615,350. HEALTHCARE SERVICES: PROGRAM SERVICE EXPENSES 2,153,048. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,153,048. FORM 990, PART XI, LINE 9: CHANGE IN VALUATION OF INTEREST RATE SWAPS -130,739. PART XII, LINE 2C THE CFO COORDINATES THE REVIEW OF THESE REPORTS WITH THE ADMINISTRATION AND FINANCE COMMITTEE OF THE STARS SYSTEM. ST ANDREW'S CHARITABLE FOUNDATION 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 260568165 FUNDRAISING MO 501(C)(3) LINE 7 ST ANDREW'S RESOURCES FOR SENIORS SYSTEM 0 ST ANDREW'S RESOURCES FOR SENIORS SYSTEM 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 260568133 HEALTH MANAGEMENT MO 501(C)(3) LINE 10 N/A 0 GOOD SAMARITAN INDEPENDENT LIVING INC 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 431825029 ASSISTED AND INDEPENDENT LIVING MO 501(C)(3) LINE 10 ST ANDREW'S RESOURCES FOR SENIORS SYSTEM 0 ST ANDREW'S AT HOME SERVICES LLC 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 260314772 HOME HEALTH SERVICES MO 501(C)(3) LINE 10 ST ANDREW'S RESOURCES FOR SENIORS SYSTEM 0 ST ANDREW'S FRANCIS PLACE 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 430493215 SKILLED NURSING FACILITY MO 501(C)(3) LINE 10 ST ANDREW'S RESOURCES FOR SENIORS SYSTEM 0 ST ANDREW'S ASSISTED LIVING OF BRIDGETON 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 431744746 ASSISTED LIVING MO 501(C)(3) LINE 10 ST ANDREW'S RESOURCES FOR SENIORS SYSTEM 0 ST ANDREW'S AT NEW FLORENCE 1001 CRAIG ROAD SUITE 200 ST LOUIS ME 63146 237324298 ASSISTED LIVING AND SKILLED NURSING FACILITY MO 501(C)(3) LINE 10 ST ANDREW'S RESOURCES FOR SENIORS SYSTEM 0 SASC LLC 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 870806356 SENIOR CARE MO N/A 0 0 ST ANDREW'S MANAGEMENT SERVICES INC 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 431250225 MANAGEMENT MO N/A C 0 ST ANDREW'S REAL ESTATE TRUST 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 616580349 REAL ESTATE TRUST MO N/A T 0 0 0 1 1 1 0 0 0 0 0 0 0 1 1 1 1 1 1 0