2023-04-12T11:13:29-05:00 2022-05-31 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2021-06-01 430784786 ST ANDREWS RESOURCES FOR SENIORS STAN 3147260111 1001 CRAIG ROAD 200 ST LOUIS MO 63130 JOSEPH GIRARDI CFO 3147260111 2023-04-06 1 JOSEPH GIRARDI XXX-XX-XXXX AMBER ROGNAN-HAMILTON P01251012 3149254300 2023-03-31 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z BILL HOLMAN 1001 CRAIG ROAD 200 ST LOUIS MO 63130 27721047 0 X WWW.STANDREWS1.COM X 1961 MO WE SERVE THE NEEDS OF THE ELDERLY POPULATION WITH HOUSING AND SUPPORT SERVICES. 15 15 276 20 175523 0 1109985 162000 18451406 20339386 1182222 675730 359049 544460 21102662 21721576 191 0 0 0 8928806 8875670 0 0 0 14790468 15138377 23719465 24014047 -2616803 -2292471 76568194 73029515 122108148 122280398 -45539954 -49250883 X OUR MISSION IS TO EMPOWER ELDERS AND THEIR CAREGIVERS THROUGH CHOICES AND OPTIONS TO WORRY LESS. 0 0 10851230 0 11618636 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. 8292026 0 8810137 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 -89387 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. 19143256 1 1 0 0 0 0 0 0 1 0 1 0 0 0 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 63 0 276 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 RALPH THAMAN JR BOARD MEMBER 5.00 5.00 X 0 0 0 KAREN BRANDING CHAIRMAN 5.00 5.00 X X 0 0 0 REV KEVIN GREGORY BOARD MEMBER 5.00 5.00 X 0 0 0 LINDA BANNISTER TREASURER 5.00 5.00 X 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 DR CRAIG HOWARD SECRETARY 5.00 5.00 X 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 MARY ALICE RYAN PRESIDENT/CEO (TERM ENDED 12/21) 1.00 39.00 X 0 443284 14559 TYLER TROUTMAN COO 1.00 39.00 X 0 246774 12327 LINDA SANDERS CDO 1.00 39.00 X 0 143207 2148 JOSEPH GIRARDI CFO 1.00 39.00 X 0 241854 12048 SUSAN LEONARD CIO 1.00 39.00 X 0 125948 9625 BILL HOLMAN PRESIDENT/CEO (STARTED 2022) 1.00 39.00 X 0 0 0 TINA FORISTER RN 40.00 0.00 X 103275 0 17802 103275 1201067 68509 1 0 1 0 ST ANDREW'S RESOURCES FOR SENIORS SYSTE 1001 CRAIG ROAD STE 200 ST LOUIS MO 63146 MANAGEMENT SERVICES 1445438 SELECT REHABILITATION PO BOX 809056 CHICAGO IL 606809056 THERAPY SERVICES 1127043 INFINIUM PHARMACY 1617 MANUFACTURERS DR FENTON MO 630262838 PHARMACY SERVICES 226023 ALTRU DIAGNOSTICS INC 8566 KATY FWY 121 HOUSTON TX 770241833 MEDICAL LAB SERVICES 205572 H2 CONSTRUCTION GROUP 59 FAIRVIEW PARKWAY PACIFIC MO 63069 CONSTRUCTION SERVICES 128776 6 162000 162000 INDEPENDENT LIVING 623000 11529249 11529249 RESIDENCE FEES AND CHARGES 623000 8810137 8810137 20339386 170121 170121 87085 87085 6417629 366 5999471 0 418158 366 418524 418524 RECOVERY OF BAD DEBT 623000 175523 175523 MEDICAL OTHER 623000 75903 75903 MEAL AND BEVERAGE INCOME 623000 66024 66024 227010 227010 544460 21721576 20339386 175523 1044667 6949239 6144625 804614 50440 39343 11097 872584 680616 191968 1003407 782657 220750 1103564 1103564 38496 30027 8469 94663 94663 2222159 2090251 131908 422873 1697 421176 1893306 1537922 355384 492278 397647 94631 1392076 1085819 306257 36455 30243 6212 1226 956 270 2599693 2545015 54678 3638620 2838124 800496 796298 621112 175186 REPAIRS AND MAINTENANCE 208482 162616 45866 BEAUTY SHOP 57253 44657 12596 EMPLOYMENT SCREENING AN 54338 42384 11954 OTHER EXPENSE 43852 34204 9648 42745 33341 9404 24014047 19143256 4870791 0 740959 16552 5666 1837406 591948 949544 130269 115015 94848 76022 106646916 55486069 54529613 51160847 18864805 16568984 1610086 2305145 76568194 73029515 3507046 2950696 13813 177748 59063236 57663179 2310 1066 59521743 61487709 122108148 122280398 X -45539954 -49250883 -45539954 -49250883 76568194 73029515 X -2292471 -1855427 436969 X X 0 1 X 1 0 X 162492 305961 1713067 1109985 162000 3453505 23878377 23058015 23370940 18451406 20339386 109098124 261898 261898 24040869 23363976 25084007 19561391 20763284 112813527 0 0 0 112813527 364936 412140 335903 1083612 257206 2453797 364936 412140 335903 1083612 257206 2453797 364573 609131 1336052 235055 107039 2651850 24770378 24385247 26755962 20880058 21127529 117919174 0.95670 0.95540 0.02080 0.02060 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2017 AMOUNT: $ 115,542. 2018 AMOUNT: $ 72,885. 2019 AMOUNT: $ 104,051. 2020 AMOUNT: $ 19,021. 2021 AMOUNT: $ 5,568. COMMUNICATION TOWERS - 2017 AMOUNT: $ 43,586. 2018 AMOUNT: $ 43,659. 2019 AMOUNT: $ 44,968. 2020 AMOUNT: $ 43,499. 2021 AMOUNT: $ 41,471. BEAUTY AND BARBER - 2017 AMOUNT: $ 90,255. 2018 AMOUNT: $ 74,448. 2019 AMOUNT: $ 56,772. 2020 AMOUNT: $ 33,936. HOSPITALITY SUITE - PER DIEM - 2017 AMOUNT: $ 5,704. 2018 AMOUNT: $ 3,840. 2020 AMOUNT: $ 519. MEAL AND BEVERAGE - 2017 AMOUNT: $ 94,092. 2018 AMOUNT: $ 102,856. 2019 AMOUNT: $ 79,607. 2020 AMOUNT: $ 37,441. PERSONAL SERVICE - 2017 AMOUNT: $ 15,394. 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 96651867 49901578 46750289 1265062 936692 328370 5571441 4647799 923642 51160847 DEPOSITS ON ENTRANCE FEES 61487709 61487709 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 MARY ALICE RYAN PRESIDENT/CEO (TERM ENDED 12/21) 0 436111 0 7173 0 0 0 2673 0 11886 0 457843 0 0 TYLER TROUTMAN COO 0 246774 0 0 0 0 0 4267 0 8060 0 259101 0 0 JOSEPH GIRARDI CFO 0 241854 0 0 0 0 0 3988 0 8060 0 253902 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 A 22205578 58864195 4950276 1171861 27564532 23932077 2017 0 1 1 1 A 0 1 1 1 0 0.00310 0.00000 0.00310 0 0 1 A 0 0 0 1 0 0 0 1 A 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 XI, LINE 9: CHANGE IN VALUATION OF INTEREST RATE SWAPS 436,969. 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