2019-04-15T12:57:27-05:00 2018-05-31 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2017-06-01 430784786 ST ANDREWS RESOURCES FOR SENIORS STAN 3147260111 1001 CRAIG ROAD NO 200 ST LOUIS MO 63146 JOSEPH GIRARDI CFO 3147260111 2019-04-15 1 JEFF PARKER P00970069 3149254300 67.137.57.251 2019-04-15 10:10:59 CD P E6BE2FC7BDF6415C53E2430FF741795AA272F00C 48DF7E18B51ED0D4ADE189227F60937B8E503023 2017 2019-02-21 02:37:17Z MARY ALICE RYAN 1001 CRAIG ROAD NO 200 ST LOUIS MO 63146 24826838 0 X WWW.STANDREWS1.COM X 1961 MO OUR VISION IS A SOCIETY WHERE ALL ELDERS ARE RESPECTED, PRODUCTIVE, SECURE AND FULFILLED. WE SERVE THE NEEDS OF THE ELDERLY POPULATION WITH HOUSING AND SUPPORT SERVICES, HEALTH CARE, PERSONAL CARE, COUNSELING AND CONSULTATION, INFORMATION AND ASSISTANCE, QUALITY OF LIFE PROGRAMMING, AND RECOGNITION OF THE CONTRIBUTIONS AND VALUE OF ELDERS/SENIORS. 16 16 414 45 0 0 322899 162492 22285854 23878377 378469 403226 340048 364573 23327270 24808668 0 60000 0 0 9395712 9603482 0 0 0 13816168 16707317 23211880 26370799 115390 -1562131 90315764 88232482 112439565 113093791 -22123801 -24861309 OUR MISSION IS TO EMPOWER ELDERS AND THEIR CAREGIVERS THROUGH CHOICES AND OPTIONS THAT FOSTER A VITAL LIFE. 0 0 13490546 60000 16258623 SKILLED AND ASSISTED LIVING FACILITY SERVING 500+ INDIVIDUALS THROUGHOUT THE YEAR 7091899 7619754 INDEPENDENT LIVING FACILITY SERVING 80+ INDIVIDUALS THROUGHOUT THE YEAR 20582445 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 35 0 414 1 0 0 0 0 0 0 0 0 0 0 X 16 16 1 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X JOSEPH GIRARDI 3147260111 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 REV RICHARD ELLERBRAKE CHAIR 0.50 1.50 X X 0 0 0 LISA BERNSTEIN VICE CHAIR 0.50 1.50 X X 0 0 0 REV KEVIN GREGORY SECRETARY 0.50 1.50 X X 0 0 0 BILL BRODERICK TREASURER 0.50 1.50 X X 0 0 0 RALPH THAMAN JR IMMEDIATE PAST CHAIR 0.50 1.50 X X 0 0 0 REV RICHARD W BRANDON BOARD MEMBER 0.50 1.50 X 0 0 0 DONNA J DOLLGENER BOARD MEMBER 0.50 1.50 X 0 0 0 TARA L DUNLAP BOARD MEMBER 0.50 1.50 X 0 0 0 ROBERT P ELSPERMAN BOARD MEMBER 0.50 1.50 X 0 0 0 M ROBERT HILL MD BOARD MEMBER 0.50 1.50 X 0 0 0 REV DR CRAIG HOWARD STANDING MEMBER 0.50 1.50 X 0 0 0 JEFFERSON MILLER JR STANDING MEMBER 0.50 1.50 X 0 0 0 REV CEDRIC A PORTIS SR STANDING MEMBER 0.50 1.50 X 0 0 0 RT REV DR GEORGE WAYNE SMITH STANDING MEMBER 0.50 1.50 X 0 0 0 MARY AT TILLMAN MD BOARD MEMBER 0.50 1.50 X 0 0 0 HARRY WILSON BOARD MEMBER 0.50 1.50 X 0 0 0 MARY ALICE RYAN CEO 1.00 39.00 X 0 399863 18922 GARY VENTOLA CFO 1.00 39.00 X 0 244900 25256 TYLER TROUTMAN COO 1.00 39.00 X 0 181516 15560 DIANE MEATHEANY PAST COO 1.00 39.00 X 0 117585 4669 TONY ALTOBELLA EXECUTIVE DIRECTOR 40.00 0.00 X 32228 0 249 SUSAN MCCLENAHAN PAST EXECUTIVE DIRECTOR 40.00 0.00 X 76834 0 2718 109062 943864 67374 0 0 1 0 ST ANDREW'S RESOURCES FOR SENIORS SYSTE 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 MANAGEMENT SERVICES 3146920 SELECT REHABILITATION PO BOX 809056 CHICAGO IL 606809056 THERAPY SERVICES 1361496 BSI 6767 SOUTHWEST AVE ST LOUIS MO 63143 CONSTRUCTION SERVICES 888048 OMNICARE INC PO BOX 78000 DETROIT MI 482781668 PHARMACY SERVICES 339373 HACKET SECURITY 9811 SOUTH FORTY DRIVE ST LOUIS MO 63124 SECURITY SERVICES 262600 8 162000 492 162492 RESIDENCE FEES AND CHARGES 623000 23878377 23878377 23878377 364936 364936 56460 0 18170 56460 -18170 38290 38290 MISCELLANEOUS 623000 115542 115542 MEAL AND BEVERAGE INCOME 623000 94092 94092 BEAUTY AND BARBER 812900 90255 90255 64684 64684 364573 24808668 23878377 0 767799 60000 60000 115912 115912 7457820 6471937 985883 960164 833236 126928 1069586 928193 141393 1374247 1374247 25006 25006 60812 60812 2238443 2233268 5175 1056624 1056624 1838758 1260732 578026 347997 46390 301607 1504595 840522 664073 30570 30570 2844533 2734889 109644 3985844 3835551 150293 484812 484812 BAD DEBT 398720 398720 REPAIRS AND MAINTENANCE 389163 389163 MISCELLANEOUS 63985 1824 62161 BEAUTY SHOP 63208 63208 26370799 20582445 5788354 0 2547859 2910841 1302750 2089734 1892021 31114 34878 157425 216217 102414875 40579095 62811693 61835780 20660126 20366959 912776 778073 90315764 88232482 3019034 3261714 168219 283767 63791048 62725222 15260 45446004 46823088 112439565 113093791 X -22123801 -24861309 -22123801 -24861309 90315764 88232482 X -1562131 716646 -1892023 X X 0 1 X 1 0 X 265068 274056 235301 322899 162492 1259816 20864808 22425666 22319487 22285854 23878377 111774192 21129876 22699722 22554788 22608753 24040869 113034008 0 0 0 113034008 321636 340197 329354 272290 364936 1628413 321636 340197 329354 272290 364936 1628413 405276 312595 299392 340048 364573 1721884 21856788 23352514 23183534 23221091 24770378 116384305 0.97120 0.97020 0.01400 0.01400 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2013 AMOUNT: $ 405,276. 2014 AMOUNT: $ 142,057. 2015 AMOUNT: $ 159,002. 2016 AMOUNT: $ 173,531. 2017 AMOUNT: $ 115,542. COMMUNICATION TOWERS - 2014 AMOUNT: $ 60,690. 2015 AMOUNT: $ 47,789. 2016 AMOUNT: $ 46,310. 2017 AMOUNT: $ 43,586. BEAUTY AND BARBER - 2014 AMOUNT: $ 99,551. 2015 AMOUNT: $ 82,057. 2016 AMOUNT: $ 109,680. 2017 AMOUNT: $ 90,255. HOSPITALITY SUITE - PER DIEM - 2014 AMOUNT: $ 10,297. 2015 AMOUNT: $ 10,544. 2016 AMOUNT: $ 10,527. 2017 AMOUNT: $ 5,704. MEAL AND BEVERAGE - 2017 AMOUNT: $ 94,092. PERSONAL SERVICE - 2017 AMOUNT: $ 15,394. 0 1 X 3158546 3158546 92089977 36175600 55914377 1148112 686758 461354 5010315 3716737 1293578 1007925 1007925 61835780 DEPOSITS ON ENTRANCE FEES 46715238 DUE TO AFFILIATES 107850 46823088 X 25525314 716646 716646 24808668 0 24808668 28262822 1892023 1892023 26370799 0 26370799 PART IV, LINE 2B: THE ORGANIZATION IS THE CUSTODIAN OF RESIDENT FUNDS HELD ON BEHALF OF RESIDENTS. 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 COMBINED FINANCIAL STATEMENTS. PART XII, LINE 2D - OTHER ADJUSTMENTS: IMPAIRMENT OF LOAN TO ST PAULS 1,892,023. 1 ST ANDREW'S CHARITABLE FOUNDATION 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 260568165 501(C)(3) 60000 ASSISTANCE 1 PART I, LINE 2: THE BOARD OF DIRECTORS ANNUALLY REVIEWS, SELECTS AND AWARDS FINANCIAL ASSISTANCE BASED ON OPERATING NEEDS. X X X X 0 1 0 0 0 0 0 0 0 MARY ALICE RYAN CEO 0 399863 0 0 0 0 0 2208 0 16714 0 418785 0 0 GARY VENTOLA CFO 0 244900 0 0 0 0 0 1139 0 24117 0 270156 0 0 TYLER TROUTMAN COO 0 181516 0 0 0 0 0 929 0 14631 0 197076 0 0 PART I, LINE 4B MARY ALICE RYAN PARTICIAPTES IN A NON-QUALIFIED DEFERRED COMPENSATION PLAN SPONSORED BY A RELATED TAXABLE ENTITY, STAMS. SEE THE NOTE FOR LINE 6. PART I, LINE 6 STAMS, A RELATED ENTITY, PROVIDES INCENTIVES BASED ON THE NET EARNINGS OF THE STARSS ORGANIZATION. THE CEO, MARY ALICE RYAN, ALSO RECEIVES DEFERRED COMPENSATION PER HER EMPLOYMENT CONTRACT. THERE IS A SHARED SERVICES CONTRACT WHICH SHARES STAMS EXPENSES WITH ALL RELATED ENTITIES BASED ON DIRECT AND INDIRECTLY ATTRIBUTED COSTS. THEREFORE, NO COMPENSATION TO ANY OFFICER OR DIRECTOR IS ATTRIBUTABLE TO THE PORTION OF EARNINGS ASSOCIATED WIT HRELATED ORGANIZATIONS SINCE THE NATURE OF THE SHARED SERVICE CONTRACT REIMBURSES STAMS FOR COSTS ONLY, AND IS NOT DEPENDENT ON NET INCOME, REVENUE, OR OTHER FACTORS OF RELATED ORGANIZATIONS. A THE IDA OF THE COUNTY OF ST LOUIS MO 431170145 791524BY6 2015-11-20 74385822 NEW CONSTRUCTION AND REFUND PRIOR BONDS 0 0 0 A 15282470 58593062 4023926 1171861 27564532 25832743 2017 0 1 1 1 A 0 1 1 1 0 0.00310 0.00000 0.00310 0 0 1 A 0 1 0 0 0 0 0 1 A 1 SCHEDULE K, PG 1-DIFFERENCE BETWEEN ISSUE PRICE AND TOTAL PROCEEDS OF ISSUE ON NOVEMBER 20, 2015, SERIES 2015 SENIOR LIVING FACILITIES REVENUE BONDS WERE ISSUED TO ST. ANDREW'S RESOURCES FOR SENIORS AND THE GOOD SAMARITAN INDEPENDENT LIVING INC., COLLECTIVELY THE "OBLIGATED GROUP". AMOUNTS REPORTED IN SCHEDULE K ARE ST. ANDREW'S RESOURCES FOR SENIORS' PORTION OF THE SERIES 2015 BONDS ISSUANCE. GOOD SAMARITAN INDEPENDENT LIVING INC.'S PORTION IS SEPARATELY REPORTED WITHIN THEIR SCHEDULE K. FORM 990, PART VI, SECTION A, LINE 2 BUSINESS RELATIONSHIPS: MARY ALICE RYAN, DIANE MEATHEANY, GARY VENTOLA, AND TYLER TROUTMAN HAVE BUSINESS RELATIONSHIPS WITH EACH OTHER DUE TO THE FACT THAT THEY ARE ALSO OFFICERS OF A RELATED TAXABLE ENTITY, ST. ANDREW'S MANAGEMENT SERVICES, INC. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION DELEGATED MANAGMENT DUTIES TO ST. ANDREW'S RESOURCES FOR SENIORS SYSTEM, A RELATED ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 ST. ANDREW'S RESOURCES FOR SENIORS SYSTEM IS THE SOLE CORPORATE MEMBER. FORM 990, PART VI, SECTION A, LINE 7A PERSONS WHO MAY ELECT GOVERNING BODY: DIRECTORS SHALL BY APPOINTED BY THE GOVERNING BODY OF STARS SYSTEM, THE SOLE MEMBER, TO SERVE FOR A TERM OF THREE YEARS OR UNTIL HIS OR HER SUCCESSOR SHALL HAVE BEEN ELECTED AND QUALIFIED. IF THE OFFICE OF A DIRECTOR BECOMES VACANT FOR ANY REASON, STARS SYSTEM SHALL APPOINT A SUCCESSOR OR SUCCESSORS FOR THE UNEXPIRED TERM. DIRECTORS MAY BE REMOVED, WITH OR WITHOUT CAUSE, BY THE BOARD OF DIRECTORS OF STARS SYSTEM. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBER MUST APPROVE CERTAIN TRANSACTIONS SET FORTH IN THE LATEST OPERATING AGREEMENT. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT OF THE FORM 990 IS REVIEWED BY THE CFO FOR ACCURACY AND EMAILED TO BOTH THE ADMINISTRATION AND FINANCE COMMITTEE AND THE ENTIRE BOARD OF DIRECTORS. THE FINAL FORM 990 IS EMAILED TO THE CFO FOR SIGNATURE. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY: AN ANNUAL CONFLICT OF INTEREST DISCLOSURE IS COMPLETED BY EACH BOARD OF DIRECTORS MEMBER, SUBMITTED, AND REVIEWED BY THE ENTIRE BOARD OF DIRECTORS. IF ANY CONFLICTS ARISE WITH ANY MEMBER, THAT MEMBER IS THEN EXCLUDED IN ANY VOTING FOR APPLICABLE SUBJECT AREAS. THERE IS ALSO A CORPORATE COMPLIANCE POLICY WHICH IS REVIEWED WITH ALL EMPLOYEES ANNUALLY AND PERIODICALLY AUDITED WITH RESPECT TO OPERATIONAL COMPLIANCE. A TAX PREPARATION QUESTIONNAIRE IS ALSO COMPLETED BY EACH BOARD OF DIRECTORS MEMBER AND KEY EMPLOYEES BEFORE FILING, IN ORDER TO ENSURE THAT THE DETAILS OF ANY CONFLICTS OR RELATIONSHIPS THAT MIGHT CAUSE CONFLICTS ARE IDENTIFIED. FORM 990, PART VI, SECTION B, LINE 15 A REVIEW IS PERFORMED ANNUALLY, USING COMPARABLE DATA REGARDING COMPENSATION WITH INPUT FROM THE CEMO STUDY. SALARIES ARE REVIEWED ANNUALLY DURING THE BUDGET PROCESS BY THE EXECUTIVE DIRECTOR AND THE MANAGEMENT COMPANY ACCOUNTING AND OPERATIONS PERSONNEL. DURING THIS REVIEW, SALARY RANGES FOR ALL POSITIONS ARE COMPARED WITH THE RESULTS FROM A BENCHMARKING SALARY SURVEY. THE BUDGET IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD FOLLOWING A RECOMMENDATION FROM THE COMPENSATION COMMITTEE AND THE ADMINISTRATION AND FINANCE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: IMPAIRMENT OF LOAN TO ST. PAULS -1,892,023. PART XII, LINE 2C THE CFO COORDINATES THE REVIEW OF THESE REPORTS WITH THE ADMINISTRATION AND FINANCE COMMITTEE OF THE STARS SYSTEM. ST ANDREW'S CHARITABLE FOUNDATION 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 260568165 FUNDRAISING MO 501(C)(3) LINE 7 ST ANDREW'S RESOURCES FOR SENIORS SYSTEM 0 ST ANDREW'S RESOURCES FOR SENIORS SYSTEM 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 260568133 HEALTH MANAGEMENT MO 501(C)(3) LINE 10 0 GOOD SAMARITAN INDEPENDENT LIVING INC 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 431825029 ASSISTED AND INDEPENDENT LIVING MO 501(C)(3) LINE 10 ST ANDREW'S RESOURCES FOR SENIORS SYSTEM 0 GOOD SAMARITAN INC 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 430666750 SUPPORTING ORGANIZATION MO 501(C)(3) LINE 12B, II ST ANDREW'S RESOURCES FOR SENIORS SYSTEM 0 ST ANDREW'S AT HOME SERVICES LLC 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 260314772 HOME HEALTH SERVICES MO 501(C)(3) LINE 10 ST ANDREW'S RESOURCES FOR SENIORS SYSTEM 0 ST ANDREW'S FRANCIS PLACE 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 430493215 RETIREMENT HOME MO 501(C)(3) LINE 10 ST ANDREW'S RESOURCES FOR SENIORS SYSTEM 0 ST ANDREW'S ASSISTED LIVING OF BRIDGETON 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 431744746 RETIREMENT HOME MO 501(C)(3) LINE 10 ST ANDREW'S RESOURCES FOR SENIORS SYSTEM 0 ST ANDREW'S AT NEW FLORENCE 1001 CRAIG ROAD SUITE 200 ST LOUIS ME 63146 237324298 RETIREMENT HOME MO 501(C)(3) LINE 10 ST ANDREW'S RESOURCES FOR SENIORS SYSTEM 0 SASC LLC 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 870806356 SENIOR CARE MO STARSS RELATED 0 0 ST ANDREW'S MANAGEMENT SERVICES INC 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 431250225 MANAGEMENT MO N/A C 0 ST ANDREW'S REAL ESTATE TRUST 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 616580349 REAL ESTATE TRUST MO N/A T 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 0