2020-08-17T13:30:59-05:00 2019-09-30 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2018-10-01 043604839 Bethany North Suburban Group BETH 7732719040 2601 Chestnut Avenue Suite 3310 Glenview IL 60026 Sunny Lopez President 2020-08-17 true NICOLE BENCIK P00756195 3128997000 2018 2020-09-23 17:36:50Z Chestnut Square at the Glen Stephen A Dahl 2601 Chestnut Avenue Suite 3310 Glenview IL 60026 5359279 false X www.chestnutsquare.info X 2000 IL SEE SCHEDULE O. 11 10 82 10 0 0 0 0 5182075 5359279 0 0 0 0 5182075 5359279 0 0 0 1967400 2018912 0 0 3417813 3159653 5385213 5178565 -203138 180714 17998864 32175228 40081823 54077473 -22082959 -21902245 BNSG is called to care for the physical, social, and spiritual well-being of its residents, and seeks to contribute to the health and well-being of others in its service area. It provides housing and ancillary services that meet individual residents' needs in a safe, comfortable, and welcoming setting. false false 4401780 5359279 Independent Seniors Residential Mission: BNSG is faithful to its non-profit, faith-based foundation and its continuing commitment as a provider of quality residential, hospitality, and ancillary programs for independent older adults. BNSG's full-service, maintenance-free apartments are designed for active seniors, and are complemented by a broad range of amenities, including a library, inter-faith chapel, fellowship areas, and media room. Along with housing services, professional staff ensure that other residents' interests and needs are met, including: opportunities for social interaction with peers, transportation, inter-generational exchanges, expression of religious beliefs, and occasions to contribute their time and talents as volunteers. 4401780 true false false false false false false false false true false false true true true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 16 0 true 82 true false false false false false false false false false false false false X 11 10 false false false false true true false true true false false true true true true true true true true false X Sunny Lopez 7739891468 5025 North Paulina Street Chicago IL 60640 STEPHEN A DAHL EX-OFFICIO DIRECTOR/CEO 4.0 36.0 X X 46483 263406 6162 DAVID E CARLSON CHAIRMAN 1.0 2.0 X X 0 0 0 BRUCE BALFE SECRETARY/TREASURER 1.0 2.0 X X 0 0 0 KEITH REED DIRECTOR 1.0 2.0 X 0 0 0 JEAN NORRIS DIRECTOR 1.0 2.0 X 0 0 0 GESSEL BERRY JR DIRECTOR 1.0 2.0 X 0 0 0 JENNIFER CHRISTY DIRECTOR 1.0 2.0 X 0 0 0 DAVID DEMBOWSKI DIRECTOR 1.0 2.0 X 0 0 0 ROBERT HOELLEN DIRECTOR 1.0 2.0 X 0 0 0 STEPHEN LATOUR PHD DIRECTOR 1.0 2.0 X 0 0 0 KENT SMITH DIRECTOR 1.0 2.0 X 0 0 0 SUNNY LOPEZ PRESIDENT 4.0 36.0 X 83906 50344 107253 WOLFGANG MAYER CFO/COO 4.0 36.0 X 54874 310953 30827 VERA LAMPE ADMINISTRATOR 40.0 0 X 124671 0 1283 309935 624703 145525 1 false true false 0 0 Resident Fees 900099 5235192 5235192 Other Program Service Revenue 900099 124087 124087 0 0 0 0 5359279 0 0 0 0 0 0 0 0 0 5359279 5359279 0 0 257845 219168 38677 0 1361359 1157155 204204 98256 83518 14738 205661 174812 30849 95791 81422 14369 6303 5357 946 22260 18921 3339 419549 356617 62932 0 25317 21519 3798 144519 122841 21678 751549 638817 112732 5798 4928 870 1800 1530 270 31516 26789 4727 877550 745917 131633 67805 57635 10170 Food 458669 389869 68800 Dues and Subscriptions 4336 3686 650 Medical Supplies 3415 2903 512 339267 288376 50891 0 5178565 4401780 776785 0 911 10223306 0 11 147470 194896 0 0 0 12123 12319 38022637 20872361 17838360 17150276 0 0 0 4594420 17998864 32175228 64225 67869 0 40017598 54009604 40081823 54077473 X -22082959 -21902245 -22082959 -21902245 17998864 32175228 180714 0 X false true X true false X 0 0 3583 0 0 3583 4554118 5061538 4957772 5182075 5359279 25114782 0 0 0 4554118 5061538 4961355 5182075 5359279 25118365 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25118365 812 157 0 0 0 969 0 812 157 0 0 0 969 0 0 0 0 0 0 0 4554930 5061695 4961355 5182075 5359279 25119334 1.0000 1.0000 0.0000 0.0000 X 4300000 4300000 31989686 19330290 12659396 1732951 1542071 190880 17150276 Assets limited as to use 4594420 4594420 DUE TO AFFILIATED ENTITY 15614509 REFUNDABLE ENTRANCE FEES 36178833 LINE OF CREDIT 2216262 54009604 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Bethany Methodist Corporation and its affiliated entities are exempt from income taxes on income from related activities under Section 501(c)(3) of the Internal Revenue Code (the Code) and corresponding state tax law. Income earned in furtherance of the Corporation's tax-exempt purpose is exempt from federal and state income taxes. The Code provides for taxation of unrelated business income under certain circumstances. The Corporation has no material unrelated business income; however, such status is subject to final determination upon examination of the related income tax returns by the appropriate taxing authority. Accordingly, no provision has been made for federal or state income taxes. Under ASC Subtopic 740, Income Taxes, the Corporation must recognize the tax benefit from an uncertain tax position only if it is "more-likely-than-not" that the tax position will be sustained on examination by the applicable taxing authorities based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. ASC Subtopic 740-10 also provides guidance of derecognition, classification, interest and penalties on income taxes and accounting in interim periods and requires increased disclosure. There were no uncertain tax positions identified as of September 30, 2019 and 2018. The Corporation does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. Tax returns filed by the Corporation are subject to examination by the Internal Revenue Service (IRS) up to three years from the date the return was filed. The returns no longer subject to examination are for tax years ended before September 30, 2016. The Corporation recognizes interest and/or penalties, if any, related to income tax matters in income tax expense. The Corporation did not have any amounts accrued for interest and penalties at September 30, 2019 and 2018. X true true X X X X false false false false false false false false false STEPHEN A DAHL EX-OFFICIO DIRECTOR/CEO 45031 255179 0 0 1452 8228 73 416 851 4822 47408 268644 0 0 SUNNY LOPEZ PRESIDENT 81375 48825 0 0 2531 1519 25460 15276 41573 24944 150939 90564 0 0 WOLFGANG MAYER CFO/COO 53430 302772 0 0 1444 8182 80 455 4544 25748 59498 337156 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use SUNNY LOPEZ, PRESIDENT, RECEIVED A HOUSING ALLOWANCE DURING THE YEAR. THE ITEM WAS TREATED AS NONTAXABLE COMPENSATION. Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation The officers of the filing organization are paid by Bethany Homes and Methodist Hospital (Bethany), a related tax exempt organization. The compensation review process for Bethany was as follows: THE EXECUTIVE AND COMPENSATION COMMITTEES OF THE BOARD OF DIRECTORS ARE BOTH LED BY THE CHAIRMAN OF THE BOARD OF DIRECTORS. THOSE COMMITTEES, IN CONSULTATION WITH THE CEO AND SENIOR MANAGERS, ESTABLISH ANNUAL ORGANIZATIONAL OBJECTIVES, WHICH ARE REPORTED TO AND APPROVED BY THE FULL BOARD OF DIRECTORS. THOSE COMMITTEES ALSO CONDUCT AN ANNUAL EVALUATION OF THE ACHIEVEMENT OF THE OBJECTIVES AND REPORT THEIR FINDINGS TO THE FULL BOARD OF DIRECTORS. THE COMMITTEES RETAIN AN INDEPENDENT, EXTERNAL, NATIONALLY RECOGNIZED EXECUTIVE-COMPENSATION FIRM TO CONSULT WITH AND ADVISE ITS MEMBERS ON THE ANNUAL REVIEW AND APPROVAL OF THE CEO'S AND SENIOR MANAGERS' COMPENSATION. PRINCIPALS OF THAT FIRM WORK WITH COMMITTEE MEMBERS IN EXAMINING COMPARABILITY DATA AND ENSURING THAT COMPENSATION IS GRANTED IN FULL COMPLIANCE WITH ALL LEGAL, REGULATORY AND ETHICAL STANDARDS. THE COMMITTEE'S RECOMMENDATIONS FOR COMPENSATION ARE REVIEWED AND RATIFIED BY THE FULL BOARD OF DIRECTORS. Form 990, Part I, Line 1 BRIEF MISSION Bethany North Suburban Group (BNSG) is a sixteen -year-old, faith-based, non-profit organization whose primary mission is to provide quality residential, hospitality, and ancillary programs for independent seniors. All services demonstrate commitment to the housing, social, and spiritual needs of older adults, and are provided in an appropriate environment with dignity and respect, regardless of the residents' race, color, national origin, religion, sex, sexual orientation, gender identity, and ethnicity. The BNSG mission also includes education on senior care and health issues, advocacy, and responsible stewardship of its resources as it serves clients as well as local civic groups, faith congregations, and others in the larger community. BNSG is a division of Bethany Methodist Corporation, an Illinois not-for-profit organization. Form 990, Part VI, Line 1a Delegate broad authority to a committee THE EXECUTIVE COMMITTEE SHALL INCLUDE THE PRESIDENT OF THE CORPORATION EX OFFICIO AND SUCH OTHER MEMBERS AS SHALL BE APPOINTED BY THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL HAVE THE AUTHORITY OF THE BOARD OF DIRECTORS BETWEEN MEETINGS OF THE BOARD OF DIRECTORS. THE MINUTES OF THE EXECUTIVE COMMITTEE SHALL BECOME A PART OF THE OFFICIAL RECORDF OF THE BOARD OF DIRECTORS. IT SHALL BE THE DUTY OF THE EXECUTIVE COMMITTEE TO SEE THAT ALL RULES AND REGULATIONS ADOPTED BY THE BOARD OF DIRECTORS ARE FAITHFULLY EXECUTED BY COMMITTEES AND ADMINISTRATIVE OFFICERS OF THE CORPORATION. THE EXECUTIVE COMMITTEE MAY RECOMMEND POLICIES AND NEW RULES AND REGULATIONS TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND ACCEPTANCE. Form 990, Part VI, Line 6 Classes of members or stockholders The sole member of Bethany North Suburban Group is Bethany Methodist Corporation, an Illinois not-for-profit corporation. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The Board of Directors of Bethany North Suburban Group shall be appointed by the Board of Directors of the sole member, Bethany Methodist Corporation, an Illinois not-for-profit corporation. The sole member shall appoint members to the filing organization's Board of Directors from among those persons nominated by the nominating committee of the sole member. Members of the Board shall are community, business, civic or religious leaders, or persons with an expertise or interest in the field of health care. Form 990, Part VI, Line 11b Review of form 990 by governing body THE COMPLETED FORM 990 IS REVIEWED BY MANAGEMENT AND A COPY OF THE FORM 990 IS PROVIDED TO THE GOVERNING BODY PRIOR TO FILING THE RETURN WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy Members of the Board of Directors, corporate officers and employees are required to avoid all situations that may, in fact or appearance, present as a conflict of interest. Corporate Bylaws require that all actual, potential, direct, apparent, and indirect conflicts be disclosed in full and in writing. An annual, formal, and written disclosure statement is completed by all members of the Board, corporate officers, and key employees. Board members who believe they may be involved in a conflict of interest related to a given issue are required to abstain from voting or taking other official action related to that issue. Corporate officers and key employees who believe they may be involved in a conflict of interest related to a particular issue will recuse themselves from taking any official action related to that issue. The Board of Directors retains responsibility for establishing any additional guidelines necessary to resolve a conflict of interest. Policies regarding potential conflicts of interest are included in the regularly-scheduled, formal review conducted through the Corporate Compliance Program, which includes oversight by the organization's Compliance Officer, the Compliance Committee, and external legal counsel. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE EXECUTIVE AND COMPENSATION COMMITTEES OF THE BOARD OF DIRECTORS ARE BOTH LED BY THE CHAIRMAN OF THE BOARD OF DIRECTORS. THOSE COMMITTEES, IN CONSULTATION WITH THE CEO AND SENIOR MANAGERS, ESTABLISH ANNUAL ORGANIZATIONAL OBJECTIVES, WHICH ARE REPORTED TO AND APPROVED BY THE FULL BOARD OF DIRECTORS. THOSE COMMITTEES ALSO CONDUCT AN ANNUAL EVALUATION OF THE ACHIEVEMENT OF THE OBJECTIVES AND REPORT THEIR FINDINGS TO THE FULL BOARD OF DIRECTORS. THE BOARD COMMITTEES RETAIN AN INDEPENDENT, EXTERNAL, NATIONALLY-RECOGNIZED EXECUTIVE-COMPENSATION CONSULTING FIRM TO ADVISE ITS MEMBERS ON THE ANNUAL REVIEW AND REASONABLENESS OF COMPENSATION PRIOR TO APPROVAL OF THE CEO'S AND SENIOR MANAGERS' COMPENSATION. PRINCIPALS OF THAT FIRM WORK WITH COMMITTEE MEMBERS IN EXAMINING COMPARABILITY DATA AND ENSURING THAT COMPENSATION IS GRANTED IN COMPLIANCE WITH REGULATORY AND ETHICAL STANDARDS, AS WELL AS INDUSTRY NORMS. THE COMMITTEE'S RECOMMENDATIONS FOR COMPENSATION ARE REVIEWED AND RATIFIED BY THE FULL BOARD OF DIRECTORS. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE EXECUTIVE COMMITTEE AND COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS ARE BOTH LED BY THE CHAIRMAN OF THE BOARD OF DIRECTORS. THOSE COMMITTEES, IN CONSULTATION WITH THE CEO AND SENIOR MANAGERS, ESTABLISH ANNUAL ORGANIZATIONAL OBJECTIVES, WHICH ARE REPORTED TO AND APPROVED BY THE FULL BOARD OF DIRECTORS. THOSE COMMITTEES ALSO CONDUCT AN ANNUAL EVALUATION OF THE ACHIEVEMENT OF THE OBJECTIVES AND REPORT THEIR FINDINGS TO THE FULL BOARD OF DIRECTORS. THE BOARD RETAINS AN INDEPENDENT, EXTERNAL, NATIONALLY-RECOGNIZED EXECUTIVE-COMPENSATION CONSULTING FIRM TO ADVISE MEMBERS ON THE ANNUAL REVIEW AND REASONABLENESS OF COMPENSATION PRIOR TO APPROVAL OF THE CEO'S AND SENIOR MANAGERS' COMPENSATION. PRINCIPALS OF THAT FIRM WORK WITH COMMITTEE MEMBERS IN EXAMINING COMPARABILITY DATA AND ENSURING THAT COMPENSATION IS GRANTED IN COMPLIANCE WITH REGULATORY AND ETHICAL STANDARDS, AS WELL AS INDUSTRY NORMS. THE COMMITTEES' RECOMMENDATIONS FOR COMPENSATION ARE REVIEWED AND RATIFIED BY THE FULL BOARD OF DIRECTORS. Form 990, Part VI, Line 19 Required documents available to the public These documents are available to the general public as provided for under the respective federal regulations. BETHANY METHODIST CORPORATION 5025 NORTH PAULINA STREET CHICAGO IL 60640 363478324 SUPPORTING ORGANIZATION IL 501(c)(3) Type I NA false BETHANY HOMES AND METHODIST HOSPITAL 5025 NORTH PAULINA STREET CHICAGO IL 60640 362012788 HEALTH CARE PROVIDER IL 501(c)(3) 3 BETHANY METHODIST CORPORATION false false false false false false false false false false false false false false false true false false true false