2019-10-01T16:17:09-05:00 2019-05-31 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2018-06-01 351118472 SWISS VILLAGE INC % ROGER YOUNG SWIS 2605893173 1350 W MAIN STREET BERNE IN 46711 RODNEY E MASON PRESIDENT/CEO 2605893173 2019-10-15 true Lauren R Denton P01571860 2604604000 167.68.126.162 35027420192745000001 2019-10-01 P 4054C3EF14AA7DF352A59B9CFDC0CB34D463127C 4054C3EF14AA7DF352A59B9CFDC0CB34D463127C 2018 2019-02-21 02:37:17Z RODNEY E MASON 1350 W MAIN STREET BERNE IN 46711 15519164 false X WWW.SWISSVILLAGE.ORG X 1968 IN AS A CONTINUING CARE RETIREMENT COMMUNITY, SWISS VILLAGE OFFERS RESIDENTS A FULL RANGE OF ACCOMMODATIONS, RECREATIONAL ACTIVITIES AND INTERGENERATIONAL PROGRAMS 9 9 449 154 647750 1398330 360072 11857922 11666309 608433 655115 1444625 1461603 15309310 14143099 161328 279453 0 0 10332069 10480293 0 0 46330 2777004 2891653 13270401 13651399 2038909 491700 36819209 36011103 13285260 12702709 23533949 23308394 X SWISS VILLAGE RETIREMENT COMMUNITY IS A NOT-FOR-PROFIT CORPORATION COMMITTED TO PROVIDING QUALITY SERVICES AND AFFORDABLE FACILITIES IN A CHRISTIAN ENVIRONMENT THAT ENHANCES LIFE WITH DIGNITY, MEANING AND OPPORTUNITIES FOR GROWTH. false false 12282160 279453 11701129 AS A CONTINUING CARE RETIREMENT COMMUNITY, SWISS VILLAGE OFFERS RESIDENTS A FULL RANGE OF ACCOMMODATIONS INCLUDING INDEPENDENT LIVING DUPLEXES AND APARTMENTS, RESIDENTIAL/ASSISTED LIVING APARTMENTS, HEALTHCARE, AND DEMENTIA CARE. DIVERSE PROGRAMMING, SUCH AS A WELLNESS CENTER, THERAPY SERVICES, INTER-GENERATIONAL PROGRAMMING AND DAILY RECREATIONAL ACTIVITIES, ENCOURAGES INDIVIDUALS TO ENGAGE LIFE. CURRENTLY THERE ARE APPROXIMATELY 300 RESIDENTS AND 216 FULL TIME EQUIVALENT EMPLOYEES. SWISS VILLAGE'S KINDER HAUS DAYCARE FACILITY IS LICENSED BY THE STATE OF INDIANA TO PROVIDE CARE TO 50 CHILDREN AGES 6 WEEKS TO 6 YEARS OLD. KINDER HAUS CHILDREN BENEFIT FROM HIGH CHILD STAFF RATIOS, NUTRITIOUS MEALS, AND A VARIETY OF EDUCATIONAL LESSON PLANS DAILY. INTERGENERATIONAL PROGRAMS ARE PLANNED WITH THE RESIDENTS OF SWISS VILLAGE TO HELP PEOPLE OF ALL GENERATIONS LEARN TO INTERACT AND APPRECIATE EACH OTHER. 12282160 true true false false false false false false false true true false false false true false true false false false false false false false false false false true true true true false false false false false false false false false false false false false false false false false false false true 35 0 449 true false false false false false false false false false false false false X 9 9 true false false false false false false true true false false true true true true true true true true false IN X ROGER YOUNG 2605893173 1350 W MAIN STREET BERNE IN 46711 KENT LIECHTY CHAIR 3.0 0.0 X X 0 0 0 MATT LEHMAN VICE CHAIR 2.0 0.0 X X 0 0 0 GREG MEYER TREASURER 2.0 0.0 X X 0 0 0 PAUL ZUERCHER DIRECTOR 2.0 0.0 X 0 0 0 NANCY SUBLER SECRETARY 2.0 0.0 X X 0 0 0 SCOTT BIXLER DIRECTOR 2.0 0.0 X 0 0 0 MARK LEFEVER DIRECTOR 2.0 0.0 X 0 0 0 ROBERTA LEHMAN DIRECTOR 2.0 0.0 X 0 0 0 LARRY ZURCHER DIRECTOR 2.0 0.0 X 0 0 0 RODNEY E MASON PRESIDENT/CEO 40.0 0.0 X 174761 0 19677 ROGER D YOUNG VICE PRESIDENT OF FINANCE 40.0 0.0 X 111097 0 11903 ALMA AHMETOVIC VP HEALTHCARE SERVICES 40.0 0.0 X 104119 0 17544 389977 0 49124 3 false true false LIMBERLOST CONSTRUCTION INC PO BOX 10 GENEVA IN 46740 CONSTRUCTION/REPAIRS 906628 HTS IN IV INC 1411 W COUNTY LINE ROAD SUITE A GREENWOOD IN 46142 THERAPY SERVICES 542000 ALLIED BENEFIT SYSTEMS 200 W ADAMS STREET CHICAGO IL 60606 GROUP INS ADMIN 373589 OMNICARE INC DEPT 781668 PO BOX 78000 DETROIT MI 482781668 PHARMACY 163151 ATC HEALTHCARE SERVICES INC 75 REMITTANCE DRIVE DEPT 6773 CHICAGO IL 606756773 STAFFING AGENCY 114711 8 360072 360072 PROFESSIONAL SERVICES 623000 9225841 9225841 MANAGEMENT FEES 623000 1168118 1168118 CARE FEES 623000 817837 817837 NON RESIDENT REVENUE 623000 415600 415600 OTHER PROGRAM SERVICE REVENUE 623000 38913 38913 11666309 305448 305448 0 0 781958 2925 779033 0 779033 779033 1574665 1211491 13507 363174 -13507 349667 349667 0 0 0 0 0 0 182962 148142 34820 34820 CHILD CARE REVENUE 364193 364193 WELLNESS INCOME 283557 283557 647750 14143099 11701129 647750 1434148 25000 25000 254453 254453 0 0 302504 302504 0 8391287 7638156 718253 34878 218644 171518 45569 1557 960661 848952 108018 3691 607197 535540 69289 2368 27973 27973 109 109 4523 4523 0 0 34330 34330 21517 21190 327 87948 87892 56 5677 3163 2113 401 8979 7870 1072 37 0 253232 234906 17071 1255 7124 6091 999 34 0 0 153450 153450 0 1786775 1784988 1787 65582 58256 7326 MAINTENANCE 98698 98540 158 SUPPLIES 73286 69622 3664 OTHER EXPENSES 110856 103006 6068 1782 FOOD 151594 151594 13651399 12282160 1322909 46330 1073 1215 2012845 2744546 561168 384163 1303992 1025439 0 0 0 0 144276 91543 33870 35819 353301 296535 48830837 27635595 22231000 21195242 9829140 9853956 0 0 0 0 0 0 348544 382645 36819209 36011103 1637343 1339292 0 0 5851164 5769334 5131092 4897124 0 0 0 0 0 0 0 0 665661 696959 13285260 12702709 X 22649611 22178222 884338 1130172 0 0 23533949 23308394 36819209 36011103 X 491700 -631259 -85996 X false true X true false X 895194 1033153 271177 1398330 360072 3957926 9610862 10160011 11332949 12687694 12497021 56288537 0 0 0 10506056 11193164 11604126 14086024 12857093 60246463 248032 40423 138312 632930 42140 1101837 1134240 1025551 1091369 1466262 1295544 6012966 1382272 1065974 1229681 2099192 1337684 7114803 53131660 894456 905886 997909 1028629 1087406 4914286 0 894456 905886 997909 1028629 1087406 4914286 0 0 11400512 12099050 12602035 15114653 13944499 65160749 0.81539 0.81574 0.07542 0.07544 X 9480044 72773 -34244 254580 29940 9234053 8578842 412540 648855 130828 29365 9480044 7818919 86541 773794 74008 26404 8578842 7036689 852747 16926 64911 22532 7818919 6672132 102812 371497 87407 22345 7036689 1.00000 true false 437220 437220 37518263 19799516 17718747 4083906 2576879 1507027 6773425 5259200 1514225 18023 18023 21195242 0 PRESENT VALUE OF FUTURE ANNUITY 332323 LIABILITY ON SWAP 364636 696959 4317740 -631259 151067 -480192 4797932 34330 9310837 9345167 14143099 4543295 151067 151067 4392228 34330 9224841 9259171 13651399 SCHEDULE D, PART V, LINE 4 THE ORGANIZATIONAL ENDOWMENT FUND IS INTENDED TO PROVIDE FINANCIAL ASSISTANCE TO NEEDY RESIDENTS OF SWISS VILLAGE WHO CANNOT PAY THE FULL PRIVATE PAY RATES FROM THEIR OWN RESOURCES. ASC 740 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. PART XI, LINE 2D COST OF GOODS SOLD $148,142 RENTAL EXPENSES 2,925 TOTAL $151,067 PART XI, LINE 4B CONTRACT LABOR RECLASS $9,224,841 SPLIT INTEREST AGREEMENTS 51,936 GIFT ANNUITY OBLIGATIONS 34,060 TOTAL $9,310,837 PART XII, LINE 2D COST OF GOODS SOLD $148,142 RENTAL EXPENSES 2,925 TOTAL $151,067 PART XII, LINE 4D CONTRACT LABOR RECLASS $9,224,841 true BERNE VOLUNTEER FIRE DEPARTMENT 1230 PARKWAY STREET BERNE IN 46711 356000950 GOVERNMENTAL 10000 COMMUNITY SUPPORT BERNE POLICE DEPARTMENT 1160 W MAIN STREET BERNE IN 46711 356000950 GOVERNMENTAL 10000 COMMUNITY SUPPORT 2 BENEVOLENT CARE FOR RESIDENTS 11 254453 SCHEDULE I, PART I, LINE 2 ASSISTANCE TO COVER THE COST OF CARE IS PROVIDED TO THOSE RESIDENTS WHO NO LONGER HAVE THE FINANCIAL MEANS TO PAY FOR THE CARE PROVIDED. X X false false false false false false false false false RODNEY E MASON PRESIDENT/CEO 174761 0 0 0 0 0 9095 0 10582 0 194438 0 0 A CITY OF BERNE INDIANA 356000950 085423AT8 2008-10-22 6910000 FACILITIES CONSTRUCTION false false false A 1915000 0 6871818 0 30918 0 116299 0 0 6724601 0 0 2011 false false true true A false false false false 0 false false false true A false false false false true true MORGAN STANLEY 18. false false false 0 false false A false FORM 990, PART VI, SECTION A, LINE 2 VARIOUS BUSINESS RELATIONSHIPS EXIST BETWEEN BOARD MEMBERS DUE TO THE FACT THAT THE ORGANIZATION OPERATES IN A SMALL COMMUNITY. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION ENGAGES AN OUTSIDE ACCOUNTING FIRM TO PREPARE AND REVIEW THE FORM 990. ONCE PREPARED, THE ORGANIZATION'S MANAGEMENT REVIEWS THE FORM IN DETAIL. A DRAFT COPY OF FORM 990 IS THEN DISTRIBUTED TO THE BOARD OF DIRECTORS FOR REVIEW AND OPPORTUNITY IS GIVEN FOR QUESTIONS AND/OR COMMENTS. AFTER ANY QUESTIONS OR CONCERNS RAISED BY BOARD MEMBERS ARE ADDRESSED, APPROVAL TO FILE IS GIVEN BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS ADOPTED A CONFLICT OF INTEREST POLICY THAT REQUIRES BOARD MEMBERS TO REVIEW THE CONFLICT OF INTEREST POLICY ANNUALLY, DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST, SIGN AND RETURN THE FORM. BOARD MEMBERS ARE REQUIRED TO ABSTAIN FROM VOTING ON ANY ISSUE WHERE A CONFLICT OF INTEREST MAY EXIST. MINUTES OF THE MEETING REFLECT THE DISCLOSURE OF A CONFLICT OF INTEREST AND THE ABSTENTION FROM VOTING. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS SETS THE PRESIDENT/CEO'S COMPENSATION. COMPARATIVE COMPENSATION OF SIMILAR POSITIONS AT OTHER CONTINUING CARE RETIREMENT COMMUNITIES WITHIN THE SAME GEOGRAPHIC AREA IS USED AS A GAUGE FOR SETTING COMPENSATION. EACH MEMBER OF THE BOARD COMPLETES A PERFORMANCE EVALUATION OF THE PRESIDENT/CEO. RESULTS ARE TABULATED, COMBINED, AND AVERAGED. THE BOARD CHAIR CONDUCTS THE PERFORMANCE REVIEW OF THE PRESIDENT/CEO AND COMMUNICATES COMPENSATION ADJUSTMENTS. THIS PROCESS WAS LAST UNDERTAKEN IN 2019. FORM 990, PART VI, SECTION B, LINE 15B SENIOR MANAGEMENT AND ALL OTHER EMPLOYEE COMPENSATION IS SET BY THE PRESIDENT/CEO IN CONSULTATION WITH THE VICE PRESIDENT OF HUMAN RESOURCES. COMPARATIVE SALARY INFORMATION IS GATHERED FROM SEVERAL SOURCES AS A PART OF THIS PROCESS. THIS PROCESS IS COMPLETED ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE THESE DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9 OTHER CHANGE IN NET ASSETS OR FUND BALANCE: CHANGE IN SPLIT INTEREST AGREEMENTS (51,936) CHANGE IN VALUE OF GIFT ANNUITY OBLIGATIONS (34,060) TOTAL $(85,996)