2021-03-15T12:12:13-05:00 2020-06-30 SMITH & HOWARD PC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2019-07-01 581416841 LENBROOK SQUARE FOUNDATION INC % LESLIE DOVE LENB 4042333000 3747 PEACHTREE ROAD NE ATLANTA GA 30319 LESLIE DOVE CFO/VP OF FINANCE 4042333000 2021-02-15 true MARC A AZAR P91739349 4048746244 2021-02-15 2019 2022-09-23 18:48:47Z CHRISTOPHER KEYSOR CEO 3747 PEACHTREE ROAD NE ATLANTA GA 30319 43715856 false X www.lenbrook-atlanta.org X 1980 GA To enable our residents to enjoy the gifts of independence, good health, and personal fulfillment to the fullest extent possible through Lenbrook's many programs and services. 12 12 339 0 2630359 11725 590910 538159 33496155 36561438 710940 1051774 0 5876 34798005 38157247 47001 23292 0 0 14624303 17858684 0 0 1644669 21938453 23322522 36609757 41204498 -1811752 -3047251 193860940 225580593 270559992 305600274 -76699052 -80019681 X MISSION: TO ENABLE OUR RESIDENTS TO ENJOY THE GIFTS OF INDEPENDENCE, GOOD HEALTH, AND PERSONAL FULFILLMENT TO THE FULLEST EXTENT POSSIBLE THROUGH LENBROOK'S MANY PROGRAMS AND SERVICES. VISION: TO BE RECOGNIZED AS THE MOST DESIRABLE SENIOR LIVING COMMUNITY IN THE SOUTHEAST. THIS IS BECAUSE LENBROOK LEADS THE WAY BY PROVIDING OUTSTANDING RESIDENT SERVICES AND AWARD WINNING FACILITIES UNIQUELY ALIGNED TO ENRICH AND FULFILL THE DIVERSE NEEDS OF A VIBRANT ADULT COMMUNITY IN ONE ELEGANT SETTING. false false 34670316 23292 33639285 GENERAL OPERATION OF CONTINUING CARE FACILITY PROVIDING HOUSING AND SERVICES FOR THE ELDERLY, AVERAGING 472 RESIDENTS PER DAY. THE COMMUNITY INCLUDES A 17-STORY BUILDING CONTAINING 210 RESIDENTIAL UNITS, 16 PERSONAL CARE UNITS, A 24-STORY BUILDING CONTAINING 139 RESIDENTIAL UNITS AND A 60-BED SKILLED NURSING CARE UNIT, ALONG WITH VARIOUS ADMINISTRATIVE, DINING AND RECREATIONAL AMENITIES. . 34670316 true true false false false false false false false true true false false false true true false true false false false false false false false false false false true true true false false false false false false false false false false false false false false true true false false false true 77 0 true 339 true false false false false false false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true true true false GA X LESLIE DOVE 4042333000 3747 PEACHTREE RD NE ATLANTA GA 30319 X CHRISTOPHER M KEYSOR PRESIDENT/CEO 40.0 0.0 X 471891 0 26102 DANIEL R DORNBLASER VP FINANCE/CFO 40.0 0.0 X 324096 0 30733 FELECIA SVEDA VP HOSPITALITY 40.0 0.0 X 246237 0 4925 ALLISON BOOKER DIRECTOR OF SALES/MKTG 40.0 0.0 X 158471 0 25822 MICHAEL C MCDANIEL VP COMMUNITY SERVICES 40.0 0.0 X 162607 0 16635 DAVID RAST DIRECTOR HUMAN RESOURCES 40.0 0.0 X 147541 0 3731 NETTIE R THRASH VP HEALTH SVCS 40.0 0.0 X 118819 0 11871 BARBARA MCCLURE HELMS DIRECTOR ACCOUNTING 40.0 0.0 X 118575 0 10515 SHERRI L SHEFFIELD SALES COUNSELOR 40.0 0.0 X 115425 0 11803 DAVID H WILLIAMS JR CHAIR 1.0 0.0 X 6000 0 0 LOUIS M RAWLS III VICE CHAIR 2.0 0.0 X 6000 0 0 JERRY WARSHAW SECRETARY 4.0 0.0 X 6000 0 0 DEBBIE BISHOP DIRECTOR 3.0 0.0 X 6000 0 0 CAROLINE DUFFY DIRECTOR 2.0 0.0 X 6000 0 0 RICHARD O GROVES DIRECTOR 1.0 0.0 X 6000 0 0 EUGENE A HAYES III DIRECTOR 2.0 0.0 X 6000 0 0 MARK KILL DIRECTOR 2.0 0.0 X 6000 0 0 SHARI CAMPBELL LOTZ DIRECTOR 2.0 0.0 X 6000 0 0 KAREN K RENNER DIRECTOR 2.0 0.0 X 6000 0 0 GERALD M SWIACKI DIRECTOR 5.0 0.0 X 6000 0 0 JOHN S DAY DIRECTOR(ENDING 7/2019) 4.0 0.0 X 3500 0 0 RICHARD E ALCALA DIRECTOR (BEGINNING 8/2019) 2.0 0.0 X 2500 0 0 1935662 0 142137 12 false true false MORRISON COMMUNITY LIVING PO BOX 102289 ATLANTA GA 30368 DINING MGT/WAGES/SUP 2324609 THW DESIGN 2100 RIVEREDGE PKWY NW 900 ATLANTA GA 30328 ARCHITECTS 2225958 ABM HEALTHCARE SUPPORT SERVICES PO BOX 74008829 CHICAGO IL 60674 HSKPING MGT/WAGE/SUP 1533979 HEALTHPRO HERITAGE 1 MARCUS DR 102 GREENVILLE SC 29615 THERAPY/REHAB 982930 GREENBRIAR DEVELOPMENT 3232 MCKINNEY AVE 1160 DALLAS TX 75204 DEVELOPMENT/EXPANSN 293463 21 538159 4680 538159 MONTHLY SVC FEE 623000 18919612 18919612 HEALTH CARE REVENUE 623000 7854606 7854606 MEAL REVENUE 623000 2839390 2839390 DEFD REVENUE FROM ADV FEES 623990 2798667 2798667 HOME CARE SERVICES REVENUE 623000 2624483 2624483 1524680 1524680 36561438 1058712 1058712 0 0 0 0 0 5551671 5260939 297670 290732 -297670 -6938 -297670 290732 0 0 0 0 0 0 0 0 0 MISCELLANEOUS REVENUE 5876 5876 5876 38157247 33639285 2630359 1349444 X 0 23292 23292 0 0 1507379 632547 802651 72181 0 13391742 11378983 1251456 761303 149830 134816 15014 1490480 1215488 198194 76798 1319253 760476 499144 59633 0 9380 9380 69481 69481 0 0 86059 86059 4163422 3533679 218858 410885 946096 5461 915071 25564 1042800 926208 91083 25509 0 0 3071471 2658701 370994 41776 95420 86155 5631 3634 0 0 2986962 2957859 29103 0 6603102 6537071 66031 0 FOOD 1772912 1772912 THERAPY/XRAYS 1201663 1201663 ACTIVITIES 326437 183948 42733 99756 MISCELLANEOUS 247594 49230 137414 60950 699723 611827 81216 6680 41204498 34670316 4889513 1644669 X 625 735 29215523 29359604 375000 410000 947771 1087123 0 0 0 0 88519 42540 32355 35228 149344 123412 229098534 75835776 140346196 153262758 21953588 39462738 34362 20066 0 0 0 0 717657 1776389 193860940 225580593 4483879 11073175 0 0 166412425 172141612 87594889 84639866 0 0 0 0 7868616 31451576 0 0 4200183 6294045 270559992 305600274 X -78384265 -81813512 1685213 1793831 -76699052 -80019681 193860940 225580593 -3047251 -273378 X false true X true false X 12 445383 1574089 590910 538159 3148553 32080110 32236185 31642380 33496155 33936955 163391785 0 0 0 32080122 32681568 33216469 34087065 34475114 166540338 20500 20000 9650 15500 65650 0 20500 20000 9650 15500 65650 166474688 252470 583781 668889 910423 1058712 3474275 0 252470 583781 668889 910423 1058712 3474275 12725 12725 0 32332592 33265349 33885358 34997488 35546551 170027338 0.97911 0.98321 0.02043 0.01649 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1685213 493423 23292 361513 1793831 1606265 550627 47001 424678 1685213 438079 1524897 32728 323983 1606265 553476 372553 83365 404585 438079 630926 335424 412874 553476 1.00000 0.00000 0.00000 false false 6781229 6781229 170661346 58758168 111903178 21953799 11456110 10497689 4748467 2981881 1766586 24953693 2639617 22314076 153262758 0 PRIORITY RESERVATION AGREEMT 6294045 6294045 X USES FOR ENDOWMENT FUNDS THE ENDOWMENT FUNDS ARE USED TO ENHANCE RESIDENT ENGAGEMENT AND QUALITY OF LIFE. THEY MAY ALSO BE USED FOR ASSOCIATE EDUCATION AND HARDSHIP. ASC 740 LENBROOK IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. LENBROOK'S WHOLLY OWNED SUBSIDIARY, MENDERS, PAYS INCOME TAXES BASED ON REPORTED INCOME BEFORE INCOME TAXES. MANAGEMENT HAS DETERMINED THAT A PROVISION OR LIABILITY FOR INCOME TAXES IS NOT SIGNIFICANT THROUGH JUNE 30, 2020. THE FOUNDATION ANNUALLY EVALUATES ALL FEDERAL AND STATE INCOME TAX POSITIONS. THIS PROCESS INCLUDES AN ANALYSIS OF WHETHER THESE INCOME TAX POSITIONS MENDERS TAKES MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION UNDER THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS CODIFICATION. IN THE NORMAL COURSE OF BUSINESS, THE FOUNDATION IS SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE TAXING AUTHORITIES. IN GENERAL, THE FOUNDATION IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR THE TAX YEARS ENDING BEFORE JUNE 30,2017. true ASSOCIATE EDUCATION 10 15820 ASSOCIATE HARDSHIP 1 7472 SCH I, PART I, LINE 2 ASSOCIATE EDUCATION AND ASSOCIATE HARDSHIP GRANTS: Associates must complete an application and eligibility review process. A committee of residents and staff/management approve the application. Funds are generally released directly to the educAtional institution or the vendor but under certain circumstances will be released to the individual to cover obligations. Resident Benevolence Grants: the CFO reviews and updates the resident's financial profile. The grant must be approved by the Board. Funds are transferred internally rather than released to the resident. X X X X X false false false false false false false true false CHRISTOPHER M KEYSOR PRESIDENT/CEO 336271 0 135620 0 0 0 5600 0 28831 0 506322 0 0 0 DANIEL R DORNBLASER VP FINANCE/CFO 248654 0 75442 0 0 0 5600 0 31658 0 361354 0 0 0 FELECIA SVEDA VP HOSPITALITY 190209 0 56028 0 0 0 4925 0 2644 0 253806 0 0 0 MICHAEL C MCDANIEL VP COMMUNITY SERVICES 134482 0 28125 0 0 0 3409 0 15941 0 181957 0 0 0 ALLISON BOOKER DIRECTOR OF SALES/MKTG 131613 0 26858 0 0 0 3282 0 23031 0 184784 0 0 0 DAVID RAST DIRECTOR HUMAN RESOURCES 123141 0 24400 0 0 0 2680 0 3077 0 153298 0 0 0 SCHEDULE J, PART 1, LINE 7 COMPENSATION-NON-FIXED PAYMENTS: THE ORGANIZATION PAID A BONUS TO CERTAIN OFFICERS AND HIGHLY COMPENSATED INDIVIDUALS REPORTED ON FORM 990, PART VII, SECTION A. A RES CARE FACIL FOR THE ELDERLY AUTH FULTON CTY GA 521374290 360058EW7 2016-10-20 95252980 SEE SUPPLEMENTAL INFORMATION false false false A 5075000 0 95252980 5886767 0 87767547 1657682 0 0 0 0 0 2009 true true false true A false true true true false 0.00200 0.00000 0.00200 false false false true A false true false false false false 0 false 0 false true A true SCHEDULE K, PARTS I A PART I, A: ISSUER NAME RESIDENTIAL CARE FACILITIES FOR THE ELDERLY AUTHORITY OF FULTON COUNTY (GEORGIA) COL. F: DESCRIPTION OF PURPOSE -CURRENTLY REFUND THE ORGANIZATION'S 2006A BONDS ISSUED ON 12/13/2006; AND ADVANCE REFUND THE ORGANIZATION'S 2006B BONDS ISSUED ON 12/13/2006. SCHEDULE K, PART II, LINE 3 PART II, LINE 3: TOTAL PROCEEDS OF ISSUE AS OF 6/30/2020 ARE SALE PROCEEDS OF $95,252,980. EXCLUDED ARE INVESTMENT PROCEEDS EARNED ON THE CURRENT REFUNDING ESCROW AND THE ADVANCE REFUNDING ESCROW AND TRANSFERRED PROCEEDS FROM THE DEBT SERVICE RESERVE FUND FOR THE 2006 BONDS OF $6,438,803 WHICH WERE USED TO REFUND THE 2006 BONDS. SCHEDULE K, PART II, LINE 6 PART II, LINE 6: THE CURRENT REFUNDING ESCROW OF $79,979,474 WAS EXPENDED ON 1/1/2017 AND THE ADVANCE REFUNDING ESCROW OF $7,788,074 WAS EXPENDED ON 7/1/2017. SCHEDULE K, PART III, LINE 2 THE ORGANIZATION HAS A SALON SERVICES AGREEMENT WITH A BEAUTY SALON PROVIDER. THE APPROXIMATE SPACE OCCUPIED BY THE PROVIDER RELATIVE TO THE TOTAL BOND-FINANCED PROPERTY IS LESS THAN 0.2%. SCHEDULE K, PART III, LINE 3A THE ORGANIZATION HAS DETERMINED THAT ITS MANAGEMENT OR SERVICE CONTRACTS MEET THE APPLICABLE SAFE HARBOR. SCHEDULE K, PART III, LINE 9 PART V THE ORGANIZATION ADOPTED WRITTEN SPECIFIC MANAGEMENT PRACTICES AND PROCEDURES TO ENSURE THE POST-ISSUANCE COMPLIANCE OF ITS TAX-EXEMPT BOND LIABILITIES ON 12/4/2013 AND UPDATED THE PROCEDURES ON 10/1/2016. FORM 990 REVIEW PROCESS-FORM 990, PART VI, SEC B, LINE 11A THE ORGANIZATION'S FORM 990 IS REVIEWED BY THE CFO, CEO, ACCOUNTING DIRECTOR AND MEMBERS OF THE FINANCE COMMITTEE. CHANGES ARE MADE, IF APPLICABLE, AND A COPY OF THE REVIEWED FORM 990 IS DISTRIBUTED TO BOARD MEMBERS PRIOR TO FILING. CONFLICT OF INTEREST POLICY-FORM 990, PART VI, SEC B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY WHICH DEFINES A CONFLICT OF INTEREST, EXPLAINS HOW DISCLOSURE OF POTENTIAL CONFLICTS SHOULD BE FACILITATED AND THE PROCEDURES TO MANAGE CONFLICTS. ANNUALLY, BOARD MEMBERS ARE REQUIRED TO REAFFIRM IN WRITING THEIR INTEREST TO CONTINUE ON THE BOARD AND THEIR KNOWLEDGE OF OUR CONFLICT OF INTEREST POLICY AND RECUSAL FORM IF THEY PERCEIVE THEY MAY HAVE A POTENTIAL CONFLICT. COMPENSATION POLICY-FORM 990, PART VI, SEC B, LINE 15A AND 15B THE ORGANIZATION HAS A COMPENSATION POLICY FOR OFFICERS AND KEY EMPLOYEES WHICH OUTLINES THE REVIEW AND APPROVAL PROCESS, THE USE OF COMPARABLE DATA AND THE RECORDING OF COMPENSATION DECISIONS. THE COMPENSATION COMMITTEE OF THE BOARD REVIEWS AND APPROVES RECOMMENDATIONS OF COMPENSATION FOR KEY EMPLOYEES, COMPARABLE MARKET DATA AND LENBROOK'S COMPENSATION PLAN. INFORMATION AVAILABLE TO PUBLIC-FORM 990, PART VI, SEC C, LINE 19 THE ORGANIZATION PROVIDES A COPY OF GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST. DOCUMENTS ARE MADE AVAILABLE BY ARRANGEMENT WITH THE INDIVIDUAL. PPP LOAN-PART X, LINE 23 PART X, LINE 23 SECURED MORTGAGES AND NOTES PAYABLE TO UNRELATED THIRD PARTIES INCLUDES LOANS RECEIVED UNDER THE SMALL BUSINESS ADMINISTRATION PAYCHECK PROTECTION PROGRAM (PPP) IN THE AMOUNTS OF $2,433,000 FOR LENBROOK SQUARE FOUNDATION AND $425,654 FOR LENBROOK'S WHOLLY-OWNED ENTITY, MENDERS BY LENBROOK, LLC. THE LOANS WILL FOLLOW REPAYMENT TERMS OUTLINED BY THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITIES ACT (CARES ACT) AND THE PAYCHECK PROTECTION PROGRAM FLEXIBILITY ACT (PPPFA). BOTH LENBROOK AND MENDERS MAY APPLY FOR LOAN PROCEEDS TO BE FORGIVEN WITH THE LENDING INSTITUTION, PROVIDED THE PROCEEDS ARE USED WITHIN THE SPECIFIED TIMEFRAME TO COVER PAYROLL AND OTHER EXPENSES AS OUTLINED IN THE CARES ACT AND THE PPPFA. LENBROOK AND MENDERS PLAN TO APPLY FOR LOAN FORGIVENESS SUBSEQUENT TO JUNE 30, 2020. BUSINESS ACQUISITION ON JULY 15, 2019, THE FOUNDATION ACQUIRED THE ENTITY MENDERS, INC., NOW KNOWN AS MENDERS BY LENBROOK, LLC, FOR A PURCHASE PRICE OF $1,810,000. MENDERS IS A GEORGIA CORPORATION PROVIDING HOME CARE, PERSONAL ATTENDANT AND RELATED SERVICES. THE ACQUISITION ALLOWS LENBROOK TO EXPAND ITS MISSION WITH QUALITY AND FLEXIBLE SERVICES TO BOTH LENBROOK RESIDENTS AND INDIVIDUALS OUTSIDE THE LENBROOK COMMUNITY IN THE ATLANTA AREA. THE ALLOCATION OF THE PURCHASE CONSIDERATION CONSISTED OF THE FOLLOWING: ------------------------------------------------------ PROPERTY AND EQUIPMENT 16,311 GOODWILL 1,793,689 ---------- TOTAL 1,810,000 ---------- ------------------------------------------------------ FORM 990 PART IX LINE 11G DESCRIPTION:SERVICE CONTRACTS TOTAL FEES:1966645 FORM 990 PART IX LINE 11G DESCRIPTION:CONSULTING TOTAL FEES:787268 FORM 990 PART IX LINE 11G DESCRIPTION:OUTSIDE SERVICES TOTAL FEES:1101564 FORM 990 PART IX LINE 11G DESCRIPTION:NURSING TOTAL FEES:307945 MENDERS AT LENBROOK 1708 PEACHTREE RD NW 270 ATLANTA GA 30309 841780090 HOME HEALTH GA 2624483 2191636 LENBROOK CHARITABLE REMAINDER TRUST (1) INVESTMENT GA DL HagertyTtee false false false false false false false false false false false false false false false false false false false