2019-11-05T10:18:56-06:00 2019-06-30 410746749 CLIFTONLARSONALLEN LLP 370 INTERLOCKEN BLVD SUITE 500 BROOMFIELD CO 80021 990 2018-07-01 840503809 FRASIER MEADOWS MANOR INC FRAS 3034994888 350 PONCA PLACE BOULDER CO 80303 TIMOTHY A JOHNSON PRESIDENT & CEO 3034994888 2019-10-25 1 KURT BENNION P01469618 3034668822 2019-10-25 67.137.57.251 2019-10-25 13:11:58 PD P 8ECECD2934116A1446D5A984C58DA1E2D1128512 8AB1EF77DE18A0C4413B49866C7FB8A65B600F09 2018 2020-03-31 21:24:44Z FRASIER TIMOTHY A JOHNSON 350 PONCA PLACE BOULDER CO 80303 75819708 0 X WWW.FRASIERMEADOWS.ORG X 1956 CO PROVIDE HOUSING, HEALTHCARE, AND RELATED SERVICES TO SENIOR CITIZENS THROUGH A RETIREMENT FACILITY. 16 16 418 287 0 15905 549546 569003 22613805 24017619 3217108 2048916 170565 128107 26551024 26763645 12000 45740 0 0 12196489 12742465 0 0 237184 14026503 14977922 26234992 27766127 316032 -1002482 219403605 221817049 194620788 198772518 24782817 23044531 FRASIER MEADOWS MANOR IS A NON-PROFIT ORGANIZATION THAT PRINCIPALLY PROVIDES HOUSING, HEALTHCARE, AND OTHER RELATED SERVICES TO SENIOR CITIZENS THROUGH THE OPERATION OF A RETIREMENT FACILITY. 0 0 20564003 45740 24017619 FRASIER MEADOWS MANOR IS TAX-EXEMPT CONTINUING CARE RETIREMENT COMMUNITY OPERATED TO FURTHER THE VISION AND MISSION OF THE UNITED METHODIST CHURCH AS EXPRESSED BY ITS GENERAL BOARD OF DISCIPLESHIP THROUGH THE METHODIST CENTER ON AGING AND OLDER ADULT MINISTRIES. THE FACILITY INCLUDES INDEPENDENT LIVING, ASSISTED LIVING AND SKILLED NURSING CARE, WHICH INCLUDES INDEPENDENT AND ASSISTED RESIDENTIAL COMPETENCY SUPPORT, MEAL SERVICES, CHAPLAINCY PROGRAM WITH OPPORTUNITIES FOR SPIRITUAL GROWTH AND SUPPORT, AND RECREATIONAL AND THERAPEUTIC ACTIVITIES. THE FACILITIES AND PROGRAMS ARE DESIGNED TO MEET THE UNIQUE NEEDS OF SENIORS FOR FINANCIAL SECURITY, CONSISTENCY AND ACCESSIBLE HEALTHCARE, AND TO ENAHNCE OPPORTUNITIES FOR INDEPENDENT "AGING IN PLACE". STATISTICAL INFORMATION IS AVAILABLE UPON REQUEST. 20564003 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 30 0 1 418 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X NIKKI LEWIS 7205624304 350 PONCA PLACE BOULDER CO 80303 JAMES TOPPING CHAIR 3.00 X X 0 0 0 KAY HOWE VICE CHAIR 3.00 X X 0 0 0 CAROL LYNCH SECRETARY 3.00 X X 0 0 0 JOHN FRISBIE TREASURER 3.00 X X 0 0 0 JON KOTTKE IMEDIATE PAST CHAIR (THRU JUNE 2018) 3.00 X X 0 0 0 MARY AXE TRUSTEE (THROUGH JUNE 2018) 3.00 X 0 0 0 RICHARD BEDELL TRUSTEE (THROUGH JUNE 2018) 3.00 X 0 0 0 MEREDITH BENEDICT TRUSTEE 3.00 X 0 0 0 BEVERLY CARRIGAN TRUSTEE 3.00 X 0 0 0 ELLEN COTTS TRUSTEE 3.00 X 0 0 0 LESLIE DURGIN TRUSTEE 3.00 X 0 0 0 JANE ENGEL TRUSTEE 3.00 X 0 0 0 BETTY HOYE TRUSTEE 3.00 X 0 0 0 JONATHAN JONES TRUSTEE 3.00 X 0 0 0 BEAU REZENDES TRUSTEE 3.00 X 0 0 0 SCOTT SCHIESSWOHL TRUSTEE 3.00 X 0 0 0 JUDY SCRIMSHIRE TRUSTEE 3.00 X 0 0 0 JIM WILLIAMS TRUSTEE 3.00 X 0 0 0 STU WRIGHT TRUSTEE 3.00 X 0 0 0 TIMOTHY JOHNSON PRESIDENT & CEO 40.00 X 339941 0 53753 NIKKI LEWIS CFO 40.00 X 157412 0 28196 DAVID SLACK CHIEF STRATEGY OFFICER 40.00 X 188759 0 6975 LESLEY RADOCY VP OF WELLNESS & COMMUNICATION 40.00 X 153777 0 24633 MICHELLE MACPARLAND VP OF HEALTH 40.00 X 142134 0 31001 KARLA RIKANSRUD VP OF PHILANTHROPY 40.00 X 129591 0 24801 KIMBERLY CALAHAN DIRECTOR OF NURSING 40.00 X 109367 0 16962 JEFFREY PUCKETT DIRECTOR OF I.T. 40.00 X 126426 0 12022 1347407 0 198343 10 0 1 0 PINKARD CONSTRUCTION 9195 W 6TH AVENUE LOCKWOOD CO 80215 CONSTRUCTION 23915744 HORD COPLAN MACHT INC 700 E PRATT STREET SUITE 1200 BALTIMORE MD 21202 ARCHITECTS 1386405 MORRISON COMMUNITY LIVING PO BOX 102289 ATLANTA GA 303682289 DINING MANAGEMENT 706641 HEALTH CARE SERVICES GROUP PO BOX 829677 PHILADELPHIA PA 191829677 HOUSEKEEPING 704323 HAYNES MECHANICAL SYSTEMS PO BOX 5243 DENVER CO 802175243 FACILITY SERVICES 590458 24 50000 519003 58744 569003 MANOR RESIDENT REVENUE 623000 8039604 8039604 PATIENT SERVICE REVENUE 623000 6491289 6491289 EARNED ENTRANCE FEES 623000 4447974 4447974 ASSISTED LIVING RESIDENT REVENUE 623000 3148888 3148888 MANOR FOOD SERVICE REVENUE 623000 1045719 1045719 844145 844145 24017619 1113655 1113655 128107 0 128107 128107 128107 49991324 49011050 45013 980274 -45013 935261 935261 26763645 24017619 0 2177023 41335 41335 4405 4405 714654 714654 9574937 8150380 1280483 144074 167570 127838 37161 2571 1568873 1229760 314381 24732 716431 546560 158879 10992 963019 963019 67833 67833 216842 216842 322478 56 277803 44619 105087 18367 86273 447 418582 262956 153904 1722 326319 323636 2683 3981898 3923537 58573 -212 71491 28586 39987 2918 73200 53941 18874 385 2308401 2308401 4726232 4726232 289717 289717 UBI TAXES 3340 3340 OTHER EXPENSES 712064 291377 420687 MINOR EQUIPMENT 191030 86670 104360 DUES & SUBSCRIPTIONS 103957 61471 42135 351 96432 47513 47017 1902 27766127 20564003 6964940 237184 3305502 2311178 99408480 5159207 548685 487675 38018 39932 1052384 276690 188954326 41520189 82710345 147434137 32271031 66039070 69160 69160 219403605 221817049 4666760 7044723 31237658 33768712 143363671 141592069 10054565 10959359 5298134 5407655 194620788 198772518 X 23537212 21790889 1049836 1032133 195769 221509 24782817 23044531 219403605 221817049 -1002482 -735804 0 X 0 1 X 1 0 X 323926 308395 325631 549546 569003 2076501 19155952 22523817 22695073 22686946 24017619 111079407 19479878 22832212 23020704 23236492 24586622 113155908 7095 9155 12870 21905 51025 0 7095 9155 12870 21905 51025 113104883 1164113 1038346 1065897 1084063 1241762 5594181 1164113 1038346 1065897 1084063 1241762 5594181 20643991 23870558 24086601 24320555 25828384 118750089 0.95250 0.95260 0.04710 0.04710 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 338502 63710 14147 5978 410381 304686 11450 22366 338502 272342 7299 25045 304686 261689 10469 184 272342 252738 3365 5586 261689 0.20700 0.53980 0.25320 0 0 84338 84338 90049710 37570627 52479083 1737787 1034403 703384 5697149 2915159 2781990 91385342 91385342 147434137 ANNUITIES PAYABLE 57824 APPLICANT DEPOSITS 5349831 5407655 X 25823151 436286 436286 25386865 1376780 1376780 26763645 27811140 45013 45013 27766127 0 27766127 PART IV, LINE 2B: INDIVIDUALS ADMITTED AS RESIDENTS OF THE ORGANIZATION ARE ENTITLED TO A REFUND OF A PORTION OF THEIR ENTRANCE FEES, BASED ON WHICH OF THREE CONTRACT OPTIONS THEY SELECT. THE STATE OF COLORADO REQUIRES THAT THE ORGANIZATION REFUND THE RESIDENT'S REFUNDABLE FEES WITHIN 180 DAYS OF TERMINATION OF THE AGREEMENT. PART V, LINE 4: THE ENDOWMENT FUNDS CONSIST OF VARIOUS FUNDS ESTABLISHED TO HELP ACCOMPLISH THE ORGANIZATION'S PROGRAM SERVICES. THE AMOUNTS REPORTED IN PART V, LINE 1 WERE REVISED BETWEEN THE 6/30/2018 AND 6/30/2019 FORMS 990. BOARD-DESIGNATED FUNDS ARE NO LONGER INCLUDED, WHICH MATCHES THE FINANCIAL STATEMENT REPORTING. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). THE ORGANIZATION IS NOT CLASSIFIED AS A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE IRC. ACCORDINGLY, NO PROVISION IS MADE FOR FEDERAL, STATE, OR LOCAL INCOME TAXES. THE ORGANIZATION APPLIES A MORE LIKELY THAN NOT MEASUREMENT METHODOLOGY TO REFLECT THE FINANCIAL STATEMENT IMPACT OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. AFTER EVALUATING THE TAX POSITIONS TAKEN, NONE ARE CONSIDERED TO BE UNCERTAIN; THEREFORE, NO AMOUNTS HAVE BEEN RECOGNIZED AS OF JUNE 30, 2019 AND 2018. IF INCURRED, INTEREST AND PENALTIES ASSOCIATED WITH TAX POSITIONS ARE RECORDED IN THE PERIOD ASSESSED AS GENERAL AND ADMINISTRATIVE EXPENSE. NO INTEREST OR PENALTIES HAVE BEEN ASSESSED AS OF JUNE 30, 2019 OR 2018. PART XI, LINE 2D - OTHER ADJUSTMENTS: NET ASSETS RELEASED FROM RESTRICTION 391,273. LOSS ON DISPOSAL OF FIXED ASSETS 45,013. PART XI, LINE 4B - OTHER ADJUSTMENTS: UNRESTRICTED REALIZED GAIN ON INVESTMENT 978,471. RESTRICTED CONTRIBUTIONS 384,527. RESTRICTED INTEREST INCOME 11,979. RESTRICTED REALIZED GAIN ON INVESTMENT 1,803. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS 45,013. 1 ALZHEIMER'S ASSOCIATION 225 N MICHIGAN AVENUE FLOOR 17 CHICAGO IL 60601 363463656 501(C)(3) 15000 SPONSOR THE WALK TO END ALZHEIMER'S 1 0 PART I, LINE 2: THE ORGANIZATION DOES NOT MONITOR THE USE OF FUNDS GRANTED TO ORGANIZATIONS. X X X X 0 1 0 0 0 1 0 0 0 TIMOTHY JOHNSON PRESIDENT & CEO 249768 0 95731 0 -5558 0 31644 0 22109 0 393694 0 0 0 NIKKI LEWIS CFO 140000 0 20458 0 -3046 0 16120 0 12076 0 185608 0 0 0 DAVID SLACK CHIEF STRATEGY OFFICER 175000 0 14314 0 -555 0 2699 0 4276 0 195734 0 0 0 LESLEY RADOCY VP OF WELLNESS & COMMUNICATION 135169 0 19940 0 -1332 0 15107 0 9526 0 178410 0 0 0 MICHELLE MACPARLAND VP OF HEALTH 130627 0 19627 0 -8120 0 13915 0 17086 0 173135 0 0 0 KARLA RIKANSRUD VP OF PHILANTHROPY 116624 0 17174 0 -4207 0 12510 0 12291 0 154392 0 0 0 PART I, LINE 4B THE FOLLOWING AMOUNTS WERE CONTRIBUTED TO THE ORGANIZATION'S SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN DURING 2018: TIMOTHY JOHNSON - $31,644 NIKKI LEWIS - $16,120 DAVID SLACK - $2,699 LESLEY RADOCY - $15,107 MICHELLE MCPARLAND - $13,915 KARLA RIKANSRUD - $12,510 NO AMOUNTS WERE PAID OUT OF THE PLAN AS COMPENSATION DURING 2018. PART I, LINE 6 THE ORGANIZATION HAS AN INCENTIVE COMPENSATION PLAN FOR EXECUTIVES, VICE PRESIDENTS AND OTHER LEADERSHIP POSITIONS. NET INCOME IS ONE OF SEVERAL FACTORS INCLUDED IN THE PLAN. OTHER FACTORS INCLUDE ADHERENCE TO BUDGETS, OCCUPANCY, AND COMPLETING A SMART GOAL. A COLORADO HEALTH FACILITIES AUTHORITY 840752932 19648FBX1 2017-04-18 87452159 REFUND SERIES 2008 BONDS; CAPITAL EXPENDITURES 0 0 0 B COLORADO HEALTH FACILITIES AUTHORITY 840752932 19648FGA6 2017-12-20 59048646 CAPITAL EXPENDITURES 0 0 0 A 2270000 87452159 5719525 1450303 42633113 37649219 2019 1 0 1 1 B 59048646 3402750 3750000 940000 50955926 2019 0 0 1 1 A 0 1 0 0 0.00800 0.00000 0.00800 0 0 1 B 0 1 0 0 0.00800 0.00000 0.00800 0 0 1 A 0 1 0 0 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 A 1 B 1 X 3 58744 DAILY TRADING PRICE 0 0 1 1 PART I, LINE 32B: THE ORGANIZATION USES AN INVESTMENT MANAGEMENT COMPANY TO RECEIVE AND SELL DONATED SECURITIES. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE IS COMPOSED OF THE BOARD'S CHAIR, VICE CHAIR, SECRETARY, IMMEDIATE PAST CHAIR, THE CHAIR OF THE FINANCE COMMITTEE, AND TWO OTHER TRUSTEES. THE EXECUTIVE COMMITTEE ACTS FOR THE BOARD OF TRUSTEES BETWEEN MEETINGS OF THE BOARD; ESTABLISHES THE AGENDA FOR BOARD MEETINGS, ASSURING FULL DISCLOSURE OF INFORMATION AND FULL CONSIDERATION OF ALL MATTERS PRESENTED TO THE BOARD; AND NO LESS OFTEN THAN ANNUALLY, CONDUCTS A CONFIDENTIAL PERFORMANCE REVIEW OF THE PRESIDENT/CEO AND SETS HIS OR HER COMPENSATION FOR THE ENSUING YEAR IN ACCORDANCE WITH THE POLICIES DEVELOPED BY THE BOARD. ALL ACTIONS TAKEN BY THE EXECUTIVE COMMITTEE ARE DISCLOSED IN MINUTES OF ITS MEETINGS AND THEREAFTER RATIFIED BY THE BOARD OF TRUSTEE AT ITS NEXT MEETING. FORM 990, PART VI, SECTION A, LINE 3 DURING THE FISCAL YEAR, FRASIER OUTSOURCED OUR INVESTMENT MANAGEMENT TO COLORADO FINANCIAL MANAGEMENT THROUGH MAY 2019 AND MARQUETTE & ASSOCIATES AS OF MAY 2019. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS REVIEWED BY THE CFO AND CEO, BY THE FINANCE COMMITTEE AND BY THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH TRUSTEE OR OFFICER SIGNS A COPY OF THE CONFLICT OF INTEREST POLICY AT THE INITIATION OF HIS OR HER TERM OF OFFICE, ANNUALLY THEREAFTER, AND AT THE TIME OF ANY SIGNIFICANT CHANGE OF DUTIES. DURING THE YEAR, CONFLICTS ARE BROUGHT UP AND RECORDED IN THE BOARD OF TRUSTEES MINUTES. IF ANY CONFLICTS OF INTEREST EXIST, THE BOARD MEMBERS RECUSE THEMSELVES FROM VOTING ON ANY MATTER PERTAINING TO THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE ACTS AS THE COMPENSATION COMMITTEE FOR DETERMINING THE COMPENSATION OF THE CEO AND OTHER OFFICERS OF FRASIER MEADOWS MANOR. AT LEAST EVERY FOUR YEARS, THE EXECUTIVE COMMITTEE COMMISSIONS A QUALIFIED INDEPENDENT CONSULTING FIRM TO EVALUATE THE ORGANIZATION'S EXECUTIVE COMPENSATION PROGRAM. USING THE DATA FROM THE COMPENSATION STUDY, THE EXECUTIVE COMMITTEE REVIEWS AND SETS THE COMPENSATION PACKAGES OF THE CEO AND OTHER EXECUTIVE POSITIONS. THE EXECUTIVE COMMITTEE MAINTAINS THE REQUIRED DOCUMENTATION OF THE PROCESS IN THE MINUTES OF ITS MEETINGS, WHICH INCLUDES, AMONG OTHER INFORMATION, THE TERMS OF THE COMPENSATION PACKAGES AND THE COMPARABILITY DATA USED IN DETERMINING THE COMPENSATION PACKAGES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.