2023-08-15T09:26:34-05:00 2022-09-30 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2021-10-01 580871510 ALL SAINTS - ST LUKE'S EPISCOPAL HOME FOR THE RETIRED INC ALLS 4042616611 3750 PEACHTREE ROAD NE ATLANTA GA 30319 DEBI MCNEIL PRESIDENT & CEO 4042616611 2023-08-14 1 DEBI MCNEIL 999009999 JOHN NORMAN P01506766 7049985200 2023-08-14 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z CANTERBURY COURT DEBI MCNEIL 3750 PEACHTREE ROAD NE ATLANTA GA 30319 30860211 0 X WWW.CANTERBURYCOURT.ORG X 1962 GA TO PROVIDE AN ATTRACTIVE SENIOR RESIDENTIAL SETTING WITH QUALITY CONTINUING CARE SERVICES 18 18 234 18 0 0 3881823 1343426 18458121 19446761 567956 -2107925 37978 0 22945878 18682262 137915 138289 0 0 7782021 8890001 0 0 0 12818472 12908482 20738408 21936772 2207470 -3254510 122353987 262844194 120266076 264299650 2087911 -1455456 X REFER TO SCHEDULE OTHE MISSION OF CANTERBURY COURT IS TO PROVIDE AN ATTRACTIVE SENIOR RESIDENTIAL SETTING WITH QUALITY CONTINUING CARE SERVICES, WHILE BEING RESPONSIVE TO THE CHANGING NEEDS OF RESIDENTS. CANTERBURY COURT STRIVES TO ENCOURAGE INDEPENDENCE THROUGH STIMULATING PROGRAMS AND ACTIVITIES, PROVIDES DIGNITY THROUGH CARING, PROFESSIONAL ASSISTED LIVING AND NURSING SERVICES, AND ASSURES FINANCIAL SECURITY THROUGH RESPONSIBLE OPERATIONS, WHILE MANAGED AS A NOT-FOR-PROFIT CORPORATION. 0 0 17753526 138289 19415253 LIFE PLAN COMMUNITY (LPC)- PROVIDE SENIOR HOUSING OPPORTUNITIES FOR APPROXIMATELY 260 RESIDENTS. PROGRAM SERVICES INCLUDE SKILLED NURSING, DINING, HOUSEKEEPING, MAINTENANCE, TRANSPORTATION, EXERCISE, ACTIVITIES AND OTHER RESIDENT SERVICES. 17753526 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 10 0 234 1 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 GA X MATT KURUMADA 4042616611 3750 PEACHTREE ROAD NE ATLANTA GA 30319 SHELDON TAYLOR CHAIR 1.00 X X 0 0 0 BOB MILLER TREASURER 1.00 X X 0 0 0 MATT COLE ASST. TREASURER 1.00 X X 0 0 0 BETTY FEEZOR SECRETARY 1.00 X X 0 0 0 STEVE STEPHENS VICE CHAIR 1.00 X X 0 0 0 KEN STEWART VICE CHAIR 1.00 X X 0 0 0 DAVID ALDRIDGE VICE CHAIR 1.00 X X 0 0 0 LIZ CHADWICK TRUSTEE 1.00 X 0 0 0 BOBBY MAYS TRUSTEE 1.00 X 0 0 0 REID FREEMAN TRUSTEE 1.00 X 0 0 0 SHARON GAY TRUSTEE 1.00 X 0 0 0 MIKE NADAL TRUSTEE 1.00 X 0 0 0 LARRY LORD TRUSTEE 1.00 X 0 0 0 DEBORAH COX TRUSTEE 1.00 X 0 0 0 VIRGINIA MCFARLING TRUSTEE 1.00 X 0 0 0 JOE REYNOLDS TRUSTEE 1.00 X 0 0 0 JOHNATHAN STANFORD TRUSTEE 1.00 X 0 0 0 VIRGIL BROWN TRUSTEE 1.00 X 0 0 0 DEBI MCNEIL PRESIDENT AND CEO 40.00 X 306471 0 35666 JULIE PARKER COO 40.00 X 211859 0 21850 NOEL BARNES CFO 40.00 X 256033 0 2000 LISA BRONSTEIN CHRO 40.00 X 174483 0 10345 REGINE VINCENT DIRECTOR OF HEALTH SERVICES 40.00 X 155140 0 19903 NICOLE BURKE DIRECTOR OF MARKETING 40.00 X 145943 0 18600 GLADYS JONES DIRECTOR OF NURSING 40.00 X 124491 0 8685 BRANDON FOWLER DIRECTOR OF FACILITIES 40.00 X 103419 0 10427 LIZ WOLTZEN ADMINISTRATOR 40.00 X 109056 0 28776 1586895 0 156252 11 0 1 0 BRASFIELD & GORRIE 2999 CIRCLE 75 PKWY ATLANTA GA 30339 CONSTRUCTION 4135208 MACALLAN WORKS 1642 POWERS FERRY ROAD SUITE 250 MARIETTA GA 30067 RENOVATIONS 2322009 MORRISON'S PO BOX 102289 ATLANTA GA 30368 FOOD & HOUSEKEEPING SERVICES 2163414 GCD GEORGIA LLC 225 E JOHN CARPENTER FWY STE 70 IRVING TX 75062 DEVELOPMENT ADVISORY SERVICES 898634 ALLIED UNIVERSAL SECURITY SERVICES 3355 LENOX RD NE 300 ATLANTA GA 30326 SECURITY SERVICES 692522 23 1343426 1343426 FEES FOR SERVICES 623000 15529623 15529623 ENTRANCE FEES 623000 3607490 3607490 AUXILIARY SERVICES 623000 278140 278140 31508 31508 19446761 1646 1646 10068378 12097736 80213 -2029358 -80213 -2109571 -2109571 18682262 19415253 0 -2076417 X 138289 138289 663820 495980 167840 7063899 5368563 1695336 170598 129654 40944 498180 378617 119563 493504 388123 105381 63148 63148 71773 71773 8330 8330 2454904 2406769 48135 877339 877339 387595 337208 50387 29129 23012 6117 1422796 971255 451541 27168 8150 19018 1684 1330 354 1432511 1352035 80476 3952658 3678342 274316 448310 448310 FOOD COSTS 1092920 1092920 RESIDENT MEDICAL COSTS 107116 107116 RESIDENT ENTERTAINMENT 61363 61363 DUES/SUBSCRIPTIONS 27704 27704 442034 366490 75544 21936772 17753526 4183246 0 14733808 13766552 12317020 78738354 1362846 1603041 184645 205528 206070608 52960638 76961964 153109970 16793704 15420749 122353987 262844194 3462790 16204799 63712036 66909641 52391803 179892396 385031 699447 907783 120266076 264299650 X -10477563 -12948558 12565474 11493102 2087911 -1455456 122353987 262844194 -3254510 -288857 0 X 0 1 X 1 0 X 41838 95552 303566 3881823 1343426 5666205 18842768 19277656 18681483 18458121 19446761 94706789 18884606 19373208 18985049 22339944 20790187 100372994 48600 100095 148695 0 48600 100095 148695 100224299 671943 657888 616406 791868 1646 2739751 671943 657888 616406 791868 1646 2739751 19556549 20031096 19601455 23131812 20791833 103112745 0.97200 0.96740 0.02660 0.03210 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11098983 1923 -2191639 362211 8547056 9488280 1970618 359915 11098983 9462151 7000 403535 384406 9488280 9527820 18000 345898 429567 9462151 9562612 459737 494532 9527820 0.07050 0.42660 0.50290 0 0 18050635 18050635 90835522 45936485 44899037 456933 371309 85624 7730464 6334711 1395753 88997054 318133 88678921 153109970 OPERATING LEASES 80828 RESIDENT DEPOSITS 551255 CAPITAL LEASE OBLIGATIONS 275700 907783 X 19834847 360289 360289 19474558 -792296 -792296 18682262 21936772 0 21936772 0 21936772 PART V, LINE 4: ALL ENDOWMENT FUNDS ARE INTENDED TO BE USED TO SUPPORT AND ENHANCE RESIDENTS OF THE ORGANIZATION. PART X, LINE 2: CANTERBURY COURT FILES AS A TAX-EXEMPT ORGANIZATION. SHOULD ANY STATUS BE CHALLENGED IN THE FUTURE, CANTERBURY COURT IS OPEN FOR EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. MANAGEMENT IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE THE TAX-EXEMPT STATUS OF CANTERBURY. MANAGEMENT IS NOT AWARE OF ANY SIGNIFICANT ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES FOR CANTERBURY COURT. CANTERBURY COURT FOLLOWS GUIDANCE ON THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THIS GUIDANCE HAS HAD NO IMPACT ON CANTERBURY'S CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: NET ASSETS RELEASED FROM RESTRICTIONS 360,289. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT -80,213. RESTRICTED CONTRIBUTIONS 1,318,260. RESTRICTED INVESTMENT INCOME (OTHER THAN UNREALIZED GAINS) -2,030,343. 0 BENEVOLENCE 5 138289 1 X X X 0 0 0 0 0 0 0 0 0 DEBI MCNEIL PRESIDENT AND CEO 231587 0 73984 0 900 0 9117 0 26549 0 342137 0 0 0 NOEL BARNES CFO 208583 0 46550 0 900 0 2000 0 0 0 258033 0 0 0 JULIE PARKER COO 188043 0 22916 0 900 0 13000 0 8850 0 233709 0 0 0 LISA BRONSTEIN CHRO 150458 0 23125 0 900 0 10345 0 0 0 184828 0 0 0 REGINE VINCENT DIRECTOR OF HEALTH SERVICES 147622 0 7518 0 0 0 11053 0 8850 0 175043 0 0 0 NICOLE BURKE DIRECTOR OF MARKETING 96201 0 20050 0 29692 0 9750 0 8850 0 164543 0 0 0 A RESIDENTIAL CARE FACILITIES FOR THE ELDERLY AUTHORITY OF FULTON COUNTY 521374290 360058FC0 2019-11-07 55061929 REFINANCE EXISTING DEBT AND FUND CERTAIN EXPANSION PROJECTS 0 0 0 B RESIDENTIAL CARE FACILITIES FOR THE ELDERLY AUTHORITY OF FULTON COUNTY 521374290 2021-10-01 113805000 SEE PART VI 0 0 0 C RESIDENTIAL CARE FACILITIES FOR THE ELDERLY AUTHORITY OF FULTON COUNTY 521374290 360058FS5 2021-10-01 11000000 SEE PART VI 0 0 0 A 6081929 55061929 3195000 1028930 17277982 33560000 17 1 0 1 1 B 119033267 9966542 8035463 834451 45964393 54232418 0 0 0 1 C 10881750 537270 247500 10016225 0 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 C 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 0 B 0 1 0 0 0 0 0 0 1 C 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 PART I, ISSUES B AND C, COLUMN (F) THE PURPOSE OF THE BONDS LISTED IN ROWS B AND C ARE TO PROVIDE FUNDS TO (A) FINANCE IMPROVEMENTS TO AND EXPANSION OF THE CONTINUING CARE RETIREMENT COMMUNITY KNOWN AS THE CANTERBURY COURT, INCLUDING THE PURCHASE OF ADJOINING LAND, (B) FUND A DEBT SERVICE RESERVE FUND FOR THE SERIES 2021A BONDS AND SERIES 2021B BONDS, (C) FUND CAPITALIZED INTEREST, AND (D) PAY COSTS OF ISSUANCE OF THE SERIES 2021 BONDS. PART II, COLUMN B, LINE 3 PROCEEDS INCLUDE AN ORIGINAL ISSUE PREMIUM OF $6,451,671 AND AN UNDERWRITER'S DISCOUNT IN THE AMOUNT OF $1,223,404. PART II, COLUMN C, LINE 3 PROCEEDS INCLUDE AN UNDERWRITER'S DISCOUNT IN THE AMOUNT OF $118,250. FORM 990, PART VI, SECTION A, LINE 1A THERE SHALL BE AN EXECUTIVE COMMITTEE OF THE BOARD COMPRISED OF THE CHAIRMAN, THE IMMEDIATE PAST CHAIRMAN, THE TREASURER AND SUCH OTHER MEMBERS AS SHALL BE APPOINTED BY THE BOARD. THE CHAIRMAN SHALL CHAIR THE MEETINGS OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE SHALL EXERCISE FULL ADMINISTRATIVE AUTHORITY AND HAVE ALL THE POWERS AND DUTIES OF THE BOARD IN THE INTERIM BETWEEN MEETINGS OF THE LATTER, EXCEPT AS LIMITED BY THE BYLAWS OR BY SPECIFIC INSTRUCTIONS OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B BEFORE THE FORM 990 IS FILED, A PRELIMINARY COPY IS PROVIDED TO THE FINANCE COMMITTEE AND THE BOARD OF TRUSTEES FOR REVIEW. ALL ISSUES THAT ARISE FROM THIS REVIEW ARE ADDRESSED, AND ANY NECESSARY CHANGES ARE MADE. A FINAL COPY OF THE FORM 990 IS THEN RE-CIRCULATED WITH ANY ADDITIONAL INFORMATION DEEMED NECESSARY. THE FORM 990 IS MADE AVAILABLE TO THE BOARD OF TRUSTEES FINALIZED AND FILED. FORM 990, PART VI, SECTION B, LINE 12C EACH TRUSTEE, OFFICER AND MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS IS REQUIRED TO ANNUALLY SIGN A STATEMENT THAT THEY HAVE READ, UNDERSTAND AND HAS COMPLIED WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES HUMAN RESOURCE AND COMPENSATION COMMITTEE REVIEWS AND DETERMINES THE PRESIDENT & CEO'S COMPENSATION BASED ON CONSULTANTS, MARKET DATA AND OTHER ANALYSIS. THE PRESIDENT & CEO RECOMMENDS SALARY AMOUNTS FOR ALL OTHER OFFICERS, DIRECTORS AND EMPLOYEES. THE FINANCE COMMITTEE REVIEWS AND APPROVES ALL COMPENSATION DURING THE ANNUAL BUDGETING PROCESS WHICH IS RATIFIED BY THE BOARD OF TRUSTEES. 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 CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 2,406,769. MANAGEMENT AND GENERAL EXPENSES 48,135. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,454,904. ALL SAINTS' EPISCOPAL CHURCH 634 W PEACHTREE ST NW ATLANTA GA 30308 SPONSOR GA 501(C)(3) LINE 1 N/A 0 ST LUKE'S EPISCOPAL CHURCH 435 PEACHTREE ST NE ATLANTA GA 30308 SPONSOR GA 501(C)(3) LINE 1 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0