2020-07-13T11:49:04-05:00 2019-06-30 BKD LLP 1551 N WATERFRONT PKWY STE 300 WICHITA KS 672066601 990 2018-07-01 237154996 PRESBYTERIAN MANORS INC % BRUCE H SHOGREN PRES 3166851100 PO BOX 20440 WICHITA KS 672081440 MELANIE OWENS CFO 3166851100 2020-05-15 true SHAWNELL LINOT P01663908 3162652811 167.68.126.162 48010220201955000133 2020-07-13 P 5DE56390796A78CB73FD09AFAD530DFD665D9246 BA21A7A7DF03597CAA95FF5B57CCAA395E7C7A92 2018 2021-01-29 14:40:06Z BRUCE H SHOGREN PO BOX 20440 WICHITA KS 672081440 115512643 false X WWW.PRESBYTERIANMANORS.ORG X 1989 KS TO PROVIDE QUALITY ACTIVE SENIOR LIVING AND HEALTH CARE WITHIN A CHRISTIAN-BASED COMMUNITY. 8 8 2756 857 44359 2303617 1962734 110874920 111077520 2537338 1999145 502935 379325 116218810 115418724 0 1575000 0 0 54744130 55490687 0 0 0 61634344 62911037 116378474 119976724 -159664 -4558000 178639500 168018883 192087042 190576227 -13447542 -22557344 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 101156242 0 111077520 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. 101156242 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 true false true true false false false false false false false false false false false false false false false true true false false false true 252 0 true 2756 true true true false false false false true true false false false 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 AARON MORRISON VICE CHAIR 1.0 2.0 X X 0 0 0 ELEANOR NELSON TRUSTEE 1.0 2.0 X 0 0 0 ELIZABETH B MCKELL TRUSTEE 1.0 2.0 X 0 0 0 GARY D BRENNECKE TRUSTEE 1.0 2.0 X 0 0 0 JAMES COOK CHAIR 1.0 2.0 X X 0 0 0 RICHARD CUMBERLAND TRUSTEE 1.0 2.0 X 0 0 0 DAN F HARRIS TRUSTEE 1.0 2.0 X 0 0 0 JOHN GOODWIN TRUSTEE 1.0 2.0 X 0 0 0 ROBERT S BONNEY TRUSTEE 1.0 2.0 X 0 0 0 BRUCE H SHOGREN PRESIDENT/CEO 30.0 10.0 X 0 324483 34780 WILLIAM H TAYLOR CHIEF OPERATING OFFICER 30.0 10.0 X 0 200969 23864 MELANIE OWENS CFO/TREASURER 30.0 10.0 X 0 192563 17493 SHERRY K HIND CORPORATE SECRETARY 30.0 10.0 X 0 118935 13428 JOAN MILLER ASST. TREASURER/CONTROLLER 30.0 10.0 X 0 123115 13632 STACIE JONES REGISTERED NURSE 40.0 0.0 X 117495 0 93 117495 960065 103290 1 false true false AEGIS THERAPIES 5220 TENNYSON PARKWAY SUITE 400 PLANO TX 75024 THERAPY SERVICES 5954491 CASCADE HEALTH SERVICES 1045 SWIFT AVE KANSAS CITY KS 64116 TEMPORARY LABOR 832157 MORRISON MANAGEMENT SPECIALISTS 400 NORTHRIDGE RD SUITE 600 ATLANTA GA 30350 DINING SERVICES 620847 BKD LLP 910 E ST LOUIS ST SUITE 200 SPRINGFIELD MO 65806 AUDIT, TAX, CMS BILL 417648 SENIOR CARE PHARMACY 1420 S RIDGE RD WICHITA KS 67209 PHARMACY SERVICES 406273 25 92319 129991 111312 1629112 1962734 NET RESIDENT SERVICE REVENUE 623000 111077520 111077520 111077520 2037634 2037634 0 50069 50069 145920 145920 0 145920 145920 17989 56478 -38489 -38489 -38489 74229 92319 37441 36788 36788 0 0 0 0 0 0 PRESCHOOL 812900 44604 42744 1860 WELLNESS CENTER 900099 1615 1615 All Other Misc Revenue 900099 100329 100329 100329 100329 146548 115418724 111077520 44359 2334111 1575000 1575000 0 0 0 0 0 47713173 44450078 3263095 5396 4123 1273 4263355 3976378 286977 3508763 3278230 230533 8813444 8813444 137930 137930 216126 216126 8700 8700 0 117652 117652 4502111 4278594 223517 812134 812134 9444821 7291079 2153742 1350173 383809 966364 0 4502010 4361776 140234 209718 121544 88174 0 185321 47926 137395 7709405 7520465 188940 0 10157094 9734009 423085 580811 170285 410526 ANCILLARY COSTS 8370872 8370872 FOOD 5015143 4814502 200641 BAD DEBT EXPENSE 777572 777572 119976724 101156242 18820482 0 7014681 3260987 90595 78750 626194 353452 7257742 6692271 0 0 0 0 0 0 0 0 1797178 1807778 273278602 174692051 104033874 98586551 26294757 28301614 1348201 1130615 0 0 0 0 30176278 27806865 178639500 168018883 8885565 8438769 0 0 54718132 55112959 126347950 124756978 0 0 0 0 656610 807902 0 0 1478785 1459619 192087042 190576227 X -34915885 -45066233 7721212 8750933 13747131 13757956 -13447542 -22557344 178639500 168018883 X -4558000 626895 -5178697 X false true X true false X 845670 1214497 570306 2278333 1832743 6741549 99644182 110750584 108545635 110874920 111077520 540892841 0 0 0 100489852 111965081 109115941 113153253 112910263 547634390 17596 116213 15221 16661 102844 268535 0 17596 116213 15221 16661 102844 268535 547365855 3962960 1188068 1372890 2810193 2278823 11612934 0 3962960 1188068 1372890 2810193 2278823 11612934 0 411021 207381 174722 240646 146548 1180318 104863833 113360530 110663553 116204092 115335634 560427642 0.97669 0.97620 0.02072 0.01959 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false true 8700 false false false 8700 false false SCHEDULE C, PART II-B, LINE 1F 10% OF LEADINGAGE KANSAS DUES, 5% OF LEADINGAGE MISSOURI DUES, AND 5.44% OF NATIONAL HOSPICE AND PALLIATIVE CARE ORGANIZATION DUES ARE DEDICATED TO LOBBYING. 8123845 52246 1018546 15440 263852 8915345 7978769 790 648387 19917 484184 8123845 6864225 433 1407134 10951 282072 7978769 6600284 619 565365 8677 293366 6864225 7262141 472 215825 16769 861385 6600284 0.58500 0.41500 true false 4375320 4375320 212480356 132131471 80348885 40801053 32776008 8025045 15621873 9784572 5837301 98586551 ASSETS HELD IN TRUST 9278195 FORWARD DELIVERY AGREEMENTS 697304 FUNDS HELD BY FISCAL AGENT 15873827 DUE FROM PMMA 1874099 OTHER ACCOUNTS RECEIVABLE 83440 27806865 0 RESIDENT DEPOSITS 131750 LIABILITY FOR ANNUITIES 422081 WORKERS COMP RESERVE 905788 1459619 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 32489 24619 7870 2760 1294 891 3294 MEALS/OTHER 134059 67700 66359 14052 3125 12025 0 166548 92319 74229 2760 1294 14943 3125 15319 37441 36788 true AGEWISE LIVING INC 204 W WASHINGTON AVE STERLING KS 67579 813042273 501(C)(3) 50000 1525000 FMV LONG-LIVED ASSETS LONG-LIVED ASSETS 1 SCHEDULE I, PART I, LINE 2 PRESBYTERIAN MANORS, INC. CONTRIBUTED LONG-LIVED ASSETS TO AGEWISE LIVING, INC., AN UNRELATED THIRD-PARTY. MONITORING THE USE OF THESE ASSETS IS THE RESPONSIBILITY OF AGEWISE LVING, INC. TO MEET THEIR 501(C)(3) REQUIREMENTS. X X X X X X false false false false false false false false false BRUCE H SHOGREN PRESIDENT/CEO 0 303438 0 0 0 21045 0 15000 0 19780 0 359263 0 0 WILLIAM H TAYLOR CHIEF OPERATING OFFICER 0 195264 0 0 0 5705 0 8000 0 15864 0 224833 0 0 MELANIE OWENS CFO/TREASURER 0 186324 0 0 0 6239 0 8000 0 9493 0 210056 0 0 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 false false false B CITY OF WICHITA KANSAS 486000653 967249NQ2 2014-08-14 27454656 SEE PART VI false false false C CITY OF WICHITA KANSAS 486000653 967249MW0 2016-06-30 3600000 SEE PART VI false false false D CITY OF WICHITA KANSAS 486000653 967249QF3 2018-05-14 28315486 SEE PART VI false false false A 0 0 78302243 5406227 3326379 0 1427159 0 0 39440278 30746916 0 2016 true true true true B 10405000 0 27535222 1137439 2253871 0 0 0 0 23699276 391125 0 2016 false false true true C 0 0 3656798 0 0 0 0 0 0 3656798 0 0 2018 false false true true D 1265000 0 28484037 1804135 10524 0 448580 0 0 822200 20087946 5338399 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 0 true A false true false false 0 true SEE PART VI 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. NOTE IN PART VI - 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 2000AB 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 PRIOR TO JANUARY 1, 2003. THE PROJECT FINANCED BY THE NEW MONEY PORTION OF THE 2018 BONDS HAS NOT BEEN COMPLETED AS OF THE FISCAL YEAR END 6/30/2019. SCHEDULE K, PART IV, COLUMN A, LINE 2C THE ARBITRAGE REBATE ANALLYSIS 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. SCHEDULE K, PART IV, COLUMN A, LINE 5B JPMORGAN CHASE BANK, N.A. SCHEUDLE K, PART IV, COLUMN A & C, LINE 6 DISPOSITION PROCEEDS ARE INVESTED AFTER THE 30-DAY TEMPORARY PERIOD. 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 FROM PMMA 6,458 TRANSFER TO SEF (3,474,739) GAIN ON CONTRIBUTION OF LONG-LIVED ASSETS 990,547 CHANGE IN ACCOUNTING PRINCIPLE (2,700,963) ---------- (5,178,697) PRESBYTERIAN MANORS OF MID-AMERICA 2414 N WOODLAWN 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 SALINA PRESBYTERIAN MANOR ENDOWMENT FUND 2601 E CRAWFORD ST SALINA KS 67401 480937829 FUND MGMT KS 501(C)(3) 12A PMI true ABERDEEN RIDGE 2414 N WOODLAWN WICHITA KS 67220 472871995 CCRC KS 501(3)(C) 10 PMMA false false false true false false false false false false true false false true false true false true true true SALINA ENDOWMENT FUND R 3474739 FMV SALINA ENDOWMENT FUND C 129991 FMV