2022-05-12T13:11:49-05:00 2021-06-30 BKD LLP 1551 N WATERFRONT PKWY STE 300 WICHITA KS 672066601 990 2020-07-01 237154996 PRESBYTERIAN MANORS INC % BRUCE H SHOGREN PRES 3166851100 2414 N WOODLAWN BLVD WICHITA KS 67220 MELANIE OWENS CFO 3166851100 2022-05-15 true MELANIE OWENS 999009999 SHAWNELL LINOT P01663908 3162652811 2 2020 2022-09-23 18:48:47Z BRUCE H SHOGREN PO BOX 20440 WICHITA KS 67208 111861138 false X WWW.PRESBYTERIANMANORS.ORG X 1989 KS TO PROVIDE QUALITY ACTIVE SENIOR LIVING AND HEALTH CARE WITHIN A CHRISTIAN-BASED COMMUNITY. 8 8 2569 802 1990 0 1615444 14425927 106494050 90793775 1912386 6039648 398899 313939 110420779 111573289 0 0 0 0 53804283 49219164 0 0 0 62692455 63491605 116496738 112710769 -6075959 -1137480 183420716 184544453 213258961 215106911 -29838245 -30562458 X TO PROVIDE QUALITY ACTIVE SENIOR LIVING AND HEALTH CARE WITHIN A CHRISTIAN-BASED COMMUNITY THROUGH A CONTINUUM OF SERVICE FOUNDED UPON THE VALUES OF RESPECT, DIGNITY, AND INDEPENDENCE. false false 94738866 0 90793775 OPERATION OF SENIOR LIVING AND CARE COMMUNITIES IN KANSAS AND MISSOURI WHICH PROVIDE SERVICES TO SATISFY THREE BASIC NEEDS OF ELDERLY PERSONS, INCLUDING HOUSING, HEALTH CARE, AND FINANCIAL SECURITY. SEE SCHEDULE O FOR CONTINUATION. 94738866 true true false true false false false false false true true false false true true false false true false false false false false false true false false false false true true false false false false false false false false false false true false false false false true true false false false true 198 0 true 2569 true true true false false false false true true false false false true false false false X 8 8 true false false false true true false true true false false true true true true true true true true false X BRUCE H SHOGREN 3166851100 PO BOX 20440 WICHITA KS 672081440 X BRUCE H SHOGREN PRESIDENT/CEO 30.0 10.0 X 0 371782 35526 WILLIAM H TAYLOR CHIEF OPERATING OFFICER 30.0 10.0 X 0 234241 22189 MELANIE OWENS CFO/TREASURER 30.0 10.0 X 0 228297 16748 JOAN MILLER ASST. TREASURER/CONTROLLER 30.0 10.0 X 0 132268 15167 SHERRY K HIND CORPORATE SECRETARY 30.0 10.0 X 0 130210 13235 NANCY RIDDLE HEALTH SVCS REGISTERED NURSE 40.0 0.0 X 127524 0 0 DEBRA AKINS HEALTH SVCS REGISTERED NURSE 40.0 0.0 X 119812 0 0 AARON MORRISON CHAIR 1.0 3.0 X X 0 0 0 ELEANOR NELSON TRUSTEE 1.0 3.0 X 0 0 0 ELIZABETH B MCKELL TRUSTEE 1.0 3.0 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 247336 1096798 102865 2 false true false AEGIS THERAPIES INC 5220 TENNYSON PARKWAY STE 400 PLANO TX 75024 THERAPY SERVICES 6161753 DESIGN MECHANICAL 110 GREYSTONE AVENUE KANSAS CITY MO 66103 CONSTRUCTION SERVICE 1996108 MORRISON MANAGEMENT SPECIALISTS 400 NORTHRIDGE RD SUITE 600 ATLANTA GA 30350 DINING SERVICES 715220 HAREN CONTRACTING LLC 805 NIEMAN RD LENEXA KS 66214 CONSTRUCTION SERVICE 983163 ZACK GROUP 6600 COLLEGE BLVD STE 300 OVERLAND PARK KS 66211 NURSING TEMP LABOR 703999 24 19852 106654 13308779 990642 2528082 14425927 NET RESIDENT SERVICE REVENUE 623000 90793775 90793775 90793775 6040692 6040692 0 35325 35325 145696 145696 0 145696 145696 282071 283115 -1044 -1044 -1044 39657 19852 4734 34923 34923 0 0 0 0 0 0 PRESCHOOL 812900 1990 1990 MANOR MART REVENUES 453000 24970 24970 GARNISHMENT SERVICE CHARGES 900099 6234 6234 64801 64801 97995 111573289 90793775 1990 6351597 0 0 0 0 0 0 42636640 39842730 2793910 18029 16848 1181 3447228 3221337 225891 3117267 2912998 204269 8850543 8850543 292728 292728 179885 179885 8643 8643 0 144410 144410 4986596 4722272 264324 706640 706640 13369098 11772575 1596523 1300200 62202 1237998 0 4662648 4543300 119348 34438 23014 11424 0 182504 38873 143631 7637761 7442261 195500 0 9261973 9024898 237075 757980 757980 ANCILLARY COSTS 6493658 6493658 FOOD 4175031 4175031 BAD DEBT EXPENSE 446869 446869 112710769 94738866 17971903 0 6758206 4269012 88241 4775970 57210 39091 4233896 4807720 0 0 0 0 0 0 113250 231932 1992040 2174040 280239519 185787465 95868517 94452054 28591267 33060969 948619 986161 0 0 0 0 44769470 39747504 183420716 184544453 8832736 10973265 0 0 60082162 62263076 142676291 140327105 0 0 0 0 15243 0 0 0 1652529 1543465 213258961 215106911 X -51665784 -53471380 21827539 22908922 -29838245 -30562458 183420716 184544453 X -1137480 2397400 -1984133 X X false true X true true false X 570306 2278333 1832743 1592955 14319273 20593610 108545635 110874920 111077520 106494050 90793775 527785900 0 0 0 109115941 113153253 112910263 108087005 105113048 548379510 15221 16661 102844 85786 88914 309426 0 15221 16661 102844 85786 88914 309426 548070084 1372890 2810193 2278823 2135335 6256022 14853263 0 1372890 2810193 2278823 2135335 6256022 14853263 0 174722 240646 146548 206853 97995 866764 110663553 116204092 115335634 110429193 111467065 564099537 0.97158 0.98039 0.02633 0.01729 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false true 8643 false false false 8643 false false SCHEDULE C, PART II-B, LINE 1F 10% OF LEADINGAGE KANSAS DUES, 5% OF LEADINGAGE MISSOURI DUES, 2.1% OF NATIONAL HOSPICE AND PALLIATIVE CARE ORGANIZATION, 2% OF KANSAS HOSPICE AND PALLIATIVE CAR ORGANIZATION, AND 100% OF PAYMENTS TO KANSAS ADVOCATES FOR BETTER CARE DUES ARE DEDICATED TO LOBBYING. 8608794 1168 2396081 16699 943496 10045848 8915345 124996 -87603 36271 307673 8608794 8123845 52246 1018546 15440 263852 8915345 7978769 790 648387 19917 484184 8123845 6864225 433 1407134 10951 282072 7978769 0.53000 0.47000 true false 4294029 4294029 217524995 140321122 77203873 41612001 34475074 7136927 16808494 10991269 5817225 94452054 ASSETS HELD IN TRUST 10106738 FORWARD DELIVERY AGREEMENTS 688578 FUNDS HELD BY FISCAL AGENT 26598848 DUE FROM PMMA 1789217 OTHER ACCOUNTS RECEIVABLE 564123 39747504 0 RESIDENT DEPOSITS 112430 LIABILITY FOR ANNUITIES 459835 WORKERS COMP RESERVE 971200 1543465 SCHEDULE D, PART V, LINE 4 THE INCOME FROM THE ENDOWMENT FUNDS IS USED FOR THE RESTRICTED PURPOSE (IF APPLICABLE) SPECIFIED BY THE DONOR AT THE TIME OF THE GIFT. THE INCOME IS PRIMARILY USED TO PROVIDE CHARITY CARE FOR SYSTEM RESIDENTS, PROVIDE SCHOLARSHIPS FOR SYSTEM EMPLOYEES AND FUND OPERATIONS. 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. GOLF TOURNAMENT 20085 8460 11625 2100 379 300 630 SOUP SUPPER 39424 11392 28032 1268 57 0 59509 19852 39657 2100 1647 300 687 4734 34923 X true true X X X X X X false false false false false false false false false BRUCE H SHOGREN PRESIDENT/CEO 0 354102 0 0 0 17680 0 17500 0 18026 0 407308 0 0 WILLIAM H TAYLOR CHIEF OPERATING OFFICER 0 224640 0 0 0 9601 0 8000 0 14189 0 256430 0 0 MELANIE OWENS CFO/TREASURER 0 216122 0 0 0 12175 0 8000 0 8748 0 245045 0 0 SCHEDULE J, PART I, LINE 1A PRESBYTERIAN MANORS OF MID-AMERICA, INC. (PMMA) PAYS FOR TAX GROSS UP PAYMENTS FOR ALL EMPLOYEES. ALL OFFICERS AND DIRECTORS RECEIVED A CHRISTMAS GIFT OF $200. THIS GIFT WAS GROSSED UP TO $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 CITY OF WICHITA KANSAS 486000653 967249MW0 2013-07-30 77270126 SEE PART VI true false false B CITY OF WICHITA KANSAS 486000653 967249NQ2 2014-08-14 27454656 SEE PART VI true false false C CITY OF WICHITA KANSAS 486000653 967249MW0 2016-06-30 3600000 SEE PART VI true false false D CITY OF WICHITA KANSAS 486000653 967249QF3 2018-05-14 28315486 SEE PART VI false false false A 0 18400000 78302243 4478807 3326379 0 1427159 0 0 39440278 30746916 0 2016 true true true true B 10405000 5505000 27535222 811218 2253871 0 0 0 0 23699276 391125 0 2016 false false true true C 0 890000 3656798 0 0 0 0 0 0 3656798 0 0 2018 false false true true D 2235000 0 28668256 1797614 79588 0 448580 0 0 6256897 20087946 18857 2020 true false false true A false true true true false 0.00000 0.00000 0.00000 false true 0.04340 true true B false true true true false 0.00000 0.00000 0.00000 false false false true C false true true true false 0.00000 0.00000 0.00000 false false false true D false true true true false 0.00000 0.00000 0.00000 false false false true A false true false false 0 true JP MORGAN CHASE BANK 13.8 true true true B false true false false 0 false 0 false true C false true false false 0 false 0 true true D false true false false 0 false 0 false true A true B true C true D true SCHEDULE K, PART I, LINE C A PORTION OF THE SERIES 2013 BONDS, IN A PRINCIPAL AMOUNT OF $3,600,000 WAS DEEMED REISSUED ON JUNE 30, 2016 FOR THE PURPOSES OF CODE 141, 145, 147, 149, AND 150 PURSUANT TO A REMEDIAL ACTION TAKEN UNDER REGULATIONS 1.141-12(E). SCHEDULE K, PART I, COLUMN (F), LINE A REFUND 2004III AND 2007III BONDS AND FINANCE HEALTH CARE FACILITIES IMPROVEMENTS. THE 2004III BONDS WERE ORIGINALLY ISSUED ON 5/26/2004 AND THE 2007III BONDS WERE ORIGINALLY ISSUED ON 6/22/2007. SCHEDULE K, PART I, COLUMN (F), LINE B & C FINANCE HEALTH CARE FACILITIES IMPROVEMENTS. SCHEDULE K, PART I, COLUMN (F), LINE D REFUND 2005AB BONDS AND FINANCE HEALTH CARE FACILITIES IMPROVEMENTS. THE 2005AB BONDS WERE ORIGINALLY ISSUED ON 4/14/2005. SCHEDULE K, PART II, COLUMN A,B,C,D, LINE 3 AMOUNT IS NOT EQUAL TO THE ISSUE PRICE DUE TO INVESTMENT EARNINGS DURING THE PROJECT PERIOD. SCHEDULE K, PART II, COLUMN C, LINE 14 A PORTION OF THE SERIES 2013 BONDS IN THE PRINCIPAL AMOUNT OF $3,600,000 WAS DEEMED REISSUED ON JUNE 30, 2016, AS PART OF A REMEDIAL ACTION UNDER REGULATIONS 1.141-12(E). SCHEDULE K, PART III, COLUMN D THE BONDS WERE ISSUED IN PART TO REFINANCE PROJECTS ORIGINALLY FINANCED BY BONDS ISSUED PRIOR TO JANUARY 1, 2003. THIS PART III IS COMPLETED ON THE BASIS OF THE PROJECT FINANCED BY THE NEW MONEY PORTION OF HTE SERIES 2018 BONDS. SCHEDULE K, PART IV, COLUMN A, LINE 2C THE ARBITRAGE REBATE ANALYSIS WAS PERFORMED AS OF 7/1/2018. SCHEDULE K, PART IV, COLUMN B, LINE 2C THE ARBITRAGE REBATE ANALYSIS WAS PERFORMED AS OF 8/1/2019. SCHEDULE K, PART IV, COLUMN C, LINE 2C THE ARBITRAGE REBATE ANALYSIS WAS PERFORMED AS OF 7/1/2018. SCHEUDLE K, PART IV, COLUMN A & C, LINE 6 DISPOSITION PROCEEDS ARE INVESTED AFTER THE 30-DAY TEMPORARY PERIOD. A CITY OF WICHITA KANSAS 486000653 967249QV8 2019-10-08 51540441 SEE PART VI false false false A 2805000 0 51922764 3326795 0 0 761475 0 0 4366330 31545959 14516019 true true false true A false true true true false 0.00430 0.00430 false false false true A false true false false 0 true JP MORGAN CHASE BANK 13.8 true false true A true SCHEDULE K, PART I, COLUMN (F), LINE A REFUND 2013A, TAXABLE 2013B AND 2014A BONDS AND FINANCE HEALTH CARE FACILITIES IMPROVEMENTS. THE 2013A BONDS WERE ORIGINALLY ISSUED ON 7/30/2013, THE 2013B BONDS WERE ORIGINALLY ISSUED ON 7/30/2013, AND THE 2014A BONDS WERE ORIGINALLY ISSUED ON 8/14/2014. SCHEDULE K, PART II, COLUMN A, LINE 3 AMOUNT IS NOT EQUAL TO THE ISSUE PRICE DUE TO INVESTMENT EARNINGS DURING THE PROJECT PERIOD. SCHEDULE K, PART II, COLUMN A, LINE 13 SERIES 2019 BOND PROJECTS ARE STILL IN PROGRESS. PROJECTS FINANCED BY THE SERIES 2013A AND 2014A REFUNDED BONDS WERE PLACED IN SERVICE IN 2016. SCHEDULE K, PART II, COLUMN A, LINE 14 CURRENT REFUNDING OF TAX-EXEMPT SERIES 2013A AND SERIES 2014A BONDS. SCHEDULE K, PART II, COLUMN A, LINE 15 CURRENT REFUNDING OF TAXABLE SERIES 2013B BONDS. SCHEDULE K, PART III, COLUMN A THE BONDS WERE ISSUED IN PART TO REFINANCE PROJECTS FINANCED OR REFINANCED BY THE SERIES 2013A BONDS AND SERIES 2014A BONDS. THE PROJECT FINANCED BY THE NEW MONEY PORTION OF THE SERIES 2019 BONDS HAS NOT BEEN COMPLETED AS OF THE FISCAL YEAR END 6/30/2021. SCHEDULE K, PART IV, COLUMN A, LINE 5A RELATED TO TRANSFERRED PROCEEDS OF THE SERIES 2013A BONDS HELD IN THE SERIES 2013A BOND DEBT SERVICE RESERVE FUND. THE SERIES 2007 REFUNDED BONDS WERE INVESTED IN A GIC. THE GIC WAS TRANSFERRED TO THE SERIES 2013A BONDS WHEN THE SERIES 2013A BONDS REFUNDED THE SERIES 2007 BONDS. X 1 5500 FMV X 1 7619 FMV X PERSONAL PROTECTIVE EQUIPMENT 2 719610 COST X TESTING VENDOR PAYMENTS 2 1599710 COST X UNEMP. INSURANCE DISCOUNTS 2 195643 COST false true false SCHEDULE M, PART I, COLUMN B THE NUMBER REPORTED IN PART I, COLUMN B IS THE NUMBER OF CONTRIBUTIONS. 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 A CONTINUUM OF CARE WHICH OFFERS SERVICES FOR THE FUTURE HEALTH CARE NEEDS OF RESIDENTS 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 6 PRESBYTERIAN MANORS OF MID-AMERICA, INC., A NOT-FOR-PROFIT, 501(C)(3) ORGANIZATION IS THE SOLE MEMBER OF PRESBYTERIAN MANORS, INC. FORM 990, PART VI, SECTION A, LINE 7A PRESBYTERIAN MANORS OF MID-AMERICA, INC., BEING THE SOLE MEMBER OF PRESBYTERIAN MANORS, INC. HAS THE RIGHT TO ELECT ALL 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 MADE AVAILABLE TO THE ORGANIZATION'S DESIGNATED COMMITTEE TO THE BOARD OF TRUSTEES FOR REVIEW PRIOR TO THE FINAL FILING. ANY QUESTIONS OR CONCERNS RECEIVED FROM THE COMMITTEE PRIOR TO FILING ARE ADDRESSED, AND ANY NECESSARY CORRECTIONS ARE MADE TO THE FILING. 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 AND THE TRUSTEES 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 CEO WHO DETERMINE IF A CONFLICT EXISTS. IF IT IS DETERMINED THAT A CONFLICT EXISTS, THE INDIVIDUAL IN CONFLICT IS PROHIBITED FROM VOTING OR BEING INVOLVED IN THE CONFLICT. OFFICERS DO NOT RECEIVE THE CONFLICT OF INTEREST POLICY PRESENTATION FROM THE ATTORNEY. HOWEVER, THEY ARE EMPOYEES AND ARE THUS REQUIRED TO SIGN THAT THEY RECEIVED, READ AND UNDERSTOOD THE EMPLOYEE HANDBOOK WHICH STATES THAT THEY MUST DISCLOSE ANY CONFLICT OF INTEREST. IF A POTENTIAL CONFLICT IS DISCLOSED, THEN THE SAME POLICIES ARE FOLLOWED TO DETERMINE IF AN ACTUAL CONFLICT EXISTS AND THE RESTRICTIONS THAT ARE PLACED ON THE INDIVIDUAL IN 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 PRESBYTERIAN MANORS, 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 TO PMMA (1,984,133) FORM 990, PART XII, LINE 3B THE REQUIRED AUDIT FOR THE SINGLE AUDIT ACT HAS NOT BEEN COMPLETED AT THE TIME OF 990 FILING, BUT WILL BE COMPLETED BY SEPTEMBER 30, 2022. PRESBYTERIAN MANORS OF MID-AMERICA 2414 N WOODLAWN BLVD WICHITA KS 67220 480877587 MANAGMENT 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 SALINA PRESBYTERIAN MANOR ENDOWMENT FUND 2601 E CRAWFORD SALINA KS 67401 480937829 FUNDS MGMT KS 501(C)(3) 12A PMI true ABERDEEN RIDGE INC 2414 N WOODLAWN BLVD WICHITA KS 67220 472871995 CCRC KS 501(C)(3) 10 PMMA false false false true false false false false false false true false false true false true true true false true SALINA ENDOWMENT FUND C 106656 FMV