2023-05-11T13:54:44-05:00 2022-06-30 FORVIS LLP 1551 N WATERFRONT PKWY STE 300 WICHITA KS 672066601 990 2021-07-01 472871995 ABERDEEN RIDGE INC % BRUCE H SHOGREN ABER 3166851100 2414 N WOODLAWN BLVD WICHITA KS 67220 MELANIE OWENS CFO 3166851100 2023-05-15 true MELANIE OWENS 999009999 SHAWNELL LINOT P01663908 3162652811 2 2021 2023-04-26 12:10:37Z BRUCE H SHOGREN 2414 N WOODLAWN BLVD WICHITA KS 67220 47185 false X WWW.ABERDEENRIDGE.ORG X 2015 KS TO PROVIDE QUALITY SENIOR INDEPENDENT LIVING AND ASSISTED LIVING / MEMORY CARE WITHIN A CHRISTIAN-BASED COMMUNITY. 7 7 5 7 0 650 46867 0 0 5 18 0 300 655 47185 0 0 0 0 286482 329173 0 0 0 1720811 1091605 2007293 1420778 -2006638 -1373593 11993486 140925728 16280216 145586051 -4286730 -4660323 X TO PROVIDE QUALITY SENIOR INDEPENDENT LIVING AND ASSISTED LIVING / MEMORY CARE WITHIN A CHRISTIAN-BASED COMMUNITY FOUNDED UPON THE VALUES OF RESPECT, DIGNITY AND INDEPENDENCE. false false 0 0 0 ABERDEEN RIDGE IS A RETIREMENT COMMUNITY IN THE PRE-CONSTRUCTION PHASE WITH BLUE SKY SALE UNDERWAY (PRE-SALE OF FUTURE UNITS) AT JUNE 30, 2022, WITH CONSTRUCTION UNDERWAY AND INITIAL OCCUPANCY SCHEDULED FOR THE SUMMER OF 2023. OPERATIONS ARE BEING DESIGNED TO PROVIDE LONG-TERM CARE SERVICES FOR OLDER INDIVIDUALS AT THE LOWEST FEASIBLE COST; TO OFFER ACCOMMODATIONS AND SERVICES ESPECIALLY DESIGNED TO MEET THE PHYSICAL, SOCIAL, SPIRITUAL, AND PSYCHOLOGICAL NEEDS, AND TO CONTRIBUTE TO THE HEALTH, SECURITY, SENSE OF WELL-BEING AND USEFULNESS OF OLDER INDIVIDUALS. SEE SCHEDULE O FOR CONTINUATION. 0 true true false false false false false false false false true false false true true false true true false false false false false false false false false false false true true false false false false false false false false false false false false false false false true false false false true 13 0 true 5 true false false false false false false false false false false false false X 7 7 true true false false true true false true true false false true true true true true true true true false CO X BRUCE H SHOGREN 3166851100 PO BOX 20440 WICHITA KS 67208 X BRUCE H SHOGREN PRESIDENT/CEO 5.0 35.0 X 0 365022 35280 WILLIAM H TAYLOR CHIEF OPERATING OFFICER 5.0 35.0 X 0 231370 18307 MELANIE OWENS CFO/TREASURER 5.0 35.0 X 0 223334 17553 SHERRY K HIND CORPORATE SECRETARY 5.0 35.0 X 0 129224 14287 JOAN MILLER ASST. TREASURER/CONTROLLER 5.0 35.0 X 0 126939 15167 AARON MORRISON CHAIR 1.0 3.0 X X 0 0 0 GARY D BRENNECKE TRUSTEE 1.0 3.0 X 0 0 0 JAMES J COOK TRUSTEE 1.0 3.0 X 0 0 0 DAN F HARRIS TRUSTEE 1.0 3.0 X 0 0 0 JOHN GOODWIN VICE CHAIR 1.0 3.0 X X 0 0 0 ROBERT S BONNEY TRUSTEE 1.0 3.0 X 0 0 0 NANCY DULING TRUSTEE 1.0 3.0 X 0 0 0 0 1075889 100594 0 false true false GCD COLORADO LLC 225 E JOHN CARPENTER FREEWAY STE 7 IRVING TX 75062 CONSULTING 1507362 ATTANE 8880 WARD PARKWAY SUITE 400 KANSAS CITY MO 64114 MARKETING 564744 A G ARCHITECTURE 1414 UNDERWOOD AVE SUITE 301 WAUWATOSA WI 53213 ARCHITECT SERVICES 149500 DIXON HUGHES GOODMAN LLP PO BOX 602828 CHARLOTTE NC 28260 ACCOUNTING SERVICES 148050 4 46217 650 46867 0 18 18 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 All Other Misc Revenue 300 300 300 300 300 47185 318 X 0 0 0 0 0 0 288412 288412 0 19399 19399 21362 21362 0 0 0 0 0 0 147707 147707 392951 392951 189164 189164 5459 5459 0 122224 122224 0 0 372 372 233728 233728 0 0 0 1420778 0 1420778 0 13859 348557 10614 0 0 0 0 55112 0 0 0 0 0 0 0 0 0 0 36309363 8723373 36309363 0 0 3241640 4874058 0 0 0 0 4000 99338638 11993486 140925728 214050 922564 0 0 3287857 4929170 0 139632013 0 0 0 0 0 0 0 0 12778309 102304 16280216 145586051 X -4288380 -4662623 1650 2300 -4286730 -4660323 11993486 140925728 X -1373593 1000000 X false true X true false X 0 350 650 650 46867 48517 0 0 0 0 0 350 650 650 46867 48517 0 0 0 48517 0 0 0 5 18 23 0 0 0 0 5 18 23 0 0 0 0 0 300 300 0 350 650 655 47185 48840 0.99339 0.99698 0.00047 0.00302 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 36309363 36309363 36309363 IRB FUNDS 99338483 ACCOUNTS RECEIVABLE - OTHER 155 99338638 0 Intercompany Payables 93620 Deferred Deposits 8684 102304 47185 47185 47185 1420778 1420778 1420778 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. X true true false false false false false false false false false BRUCE H SHOGREN PRESIDENT/CEO 0 357179 0 0 0 7843 0 17500 0 17780 0 400302 0 0 WILLIAM H TAYLOR CHIEF OPERATING OFFICER 0 223542 0 4500 0 3328 0 4000 0 14307 0 249677 0 0 MELANIE OWENS CFO/TREASURER 0 214949 0 0 0 8385 0 8500 0 9053 0 240887 0 0 SCHEDULE J, PART I, LINE 1A PRESBYTERIAN MANORS OF MID-AMERICA, INC. (PMMA) PAYS FOR TAX GROSS UP PAYMENTS FOR ANNUAL CHRISTMAS GIFTS OF $200. THESE GIFTS ARE GROSSED UP TO APPROXIMATELY $215 IN ORDER FOR THE EMPLOYEE TO RECEIVE AN AFTER TAX BENEFIT OF $200. THE FULL AMOUNT OF $215 WAS INCLUDED ON THEIR W-2'S AS TAXABLE INCOME. 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. A COLORADO HEALTH FACILITIES AUTHORITY 840752932 19648FTJ3 2021-12-29 139823862 SEE PART VI false false false A 0 0 140192791 6978733 2163557 0 2712240 0 0 28829549 4324000 94184713 false true false true A false false true true false 0.00000 0.00000 0.00000 false false false true A false true false false 0 false 0 false true A true SCHEDULE K, PART I, LINE A, COLUMN (F) REFUND TAXABLE PRE-CONSTRUCTION LOAN DATED JULY 31, 2021 AND FINANCE ACQUIRING, CONSTRUCTING, EQUIPPING AND FURNISHING A NEW SENIOR LIVING COMMUNITY. SCHEDULE K, PART II, LINE 3, COLUMN A AMOUNT IS NOT EQUAL TO THE ISSUE PRICE DUE TO INVESTMENT EARNINGS DURING THE PROJECT PERIOD. SCHEDULE K, PART II, COLUMN A, LINE 13 PROJECT IS STILL UNDER CONSTRUCTION. SCHEDULE K, PART II, COLUMN A, LINE 15 CURRENT REFUNDING OF TAXABLE PRE-CONSTRUCTION LOAN DATED 7/31/2021. 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 SENIOR INDEPENDENT LIVING AND ASSISTED LIVING / MEMORY CARE 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. FORM 990, PART VI, SECTION A, LINE 2 ALL OF THE OFFICERS AND DIRECTORS HAVE A BUSINESS RELATIONSHIP DUE TO THEIR POSITIONS IN PRESBYTERIAN MANORS OF MID-AMERICA, INC., A RELATED 501(C)(3) ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 3 GREYSTONE DEVELOPMENT COMPANY IS PERFORMING MARKETING AND DEVELOPMENT ACTIVITIES ASSOCIATED WITH THE PRE-CONSTRUCTION AND CONSTRUCTION PHASE OF THE FACILITY. 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 ABERDEEN RIDGE, INC. FORM 990, PART VI, SECTION A, LINE 7A PRESBYTERIAN MANORS OF MID-AMERICA, INC., BEING THE SOLE MEMBER OF ABERDEEN RIDGE, INC. HAS THE RIGHT TO ELECT ALL OF THE BOARD OF TRUSTEES. 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. 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, THE OFFICERS, AND THE KEY EMPLOYEES. THE TRUSTEES, OFFICERS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANY CONFLICTS AND SIGN THE POLICY. IF A POSSIBLE CONFLICT OF INTEREST ARISES, IT IS REVIEWED BY THE ATTORNEY AND THE ORGANIZATION'S CEO WHO DETERMINE WHETHER A CONFLICT EXISTS. IF IT IS DETERMINED THAT A CONFLICT EXISTS, THE CONFLICTED INDIVIDUAL IS PROHIBITED FROM VOTING OR BEING INVOLVED IN DISCUSSIONS REGARDING THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A & 15B PRESBYTERIAN MANORS OF MID-AMERICA, INC.'S ATTORNEY AND/OR THE CFO/SVP-HR PROVIDES THE BOARD OF TRUSTEES WITH COMPARABILITY DATA TO DETERMINE THE CEO'S COMPENSATION. DELIBERATION OF THE CEO'S COMPENSATION IS HELD IN THE GOVERNANCE COMMITTEE AND EXECUTIVE BOARD SESSION. THE BOARD'S DECISION IS PROVIDED TO THE CFO/SVP-HR BY THE BOARD CHAIRMAN. THE CEO USES COMPARABILITY DATA TO DETERMINE COMPENSATION FOR THE OTHER OFFICERS, KEY EMPLOYEES, AND EXECUTIVE DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 ABERDEEN RIDGE, INC. MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 TRANSFER FROM PRESBYTERIAN MANORS OF MID-AMERICA, INC. 1,000,000 FORM 990 PART IX LINE 11G DESCRIPTION:MARKETING CONTRACT LABOR TOTAL FEES:147707 PRESBYTERIAN MANORS OF MID-AMERICA 2414 N WOODLAWN BLVD WICHITA KS 67220 480877587 MANAGEMENT KS 501(C)(3) 12B NA false ASHFIELD ACTIVE LIVING AND WELLNESS COMM 575 COUCH AVE KIRKWOOD MO 63122 205385139 CCRC MO 501(C)(3) 10 PMMA false PRESBYTERIAN MANORS INC 2414 N WOODLAWN WICHITA KS 67220 237154996 CCRC KS 501(C)(3) 10 PMMA false SALINA PRESBYTERIAN MANOR ENDOWMENT FUND 2601 E CRAWFORD SALINA KS 67401 480937829 FUNDS MGMT KS 501(C)(3) 12A PMI false false false true false true false false false false false false false false false true true false false false