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 260568133 ST ANDREWS RESOURCES FOR SENIORS SYSTEM SYSTEM 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 10:48:36 CD P E6BE2FC7BDF6415C53E2430FF741795AA272F00C 48DF7E18B51ED0D4ADE189227F60937B8E503023 2017 2019-02-21 02:37:17Z MARY ALICE RYAN 1001 CRAIG ROAD NO 200 ST LOUIS MO 63146 3390254 0 X WWW.STANDREWS1.COM X 2007 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 79 16 0 0 0 86043 1424473 3274816 0 835 0 28560 1424473 3390254 50 30000 0 0 1069300 2186920 0 0 0 103471 795113 1172821 3012033 251652 378221 1621502 2966973 257130 935483 1364372 2031490 OUR MISSION IS TO EMPOWER ELDERS AND THEIR CAREGIVERS THROUGH CHOICES AND OPTIONS THAT FOSTER A VITAL LIFE. 0 0 2812675 30000 3274816 OVERSEES THE OPERATIONS OF ST. ANDREW'S RESOURCES FOR SENIORS AND AFFILIATED ORGANIZATIONS. 2812675 1 1 0 0 0 0 0 0 0 0 1 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 7 0 79 1 0 0 0 0 0 0 0 0 0 0 X 16 16 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X JOSEPH GIRARDI CFO 3147260111 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 REV DR RICHARD ELLERBRAKE CHAIR 5.00 1.50 X X 0 0 0 LISA BERNSTEIN VICE CHAIR 5.00 1.50 X X 0 0 0 REV DR KEVIN GREGORY SECRETARY 5.00 1.50 X X 0 0 0 WILLIAM BRODERICK TREASURER 5.00 1.50 X X 0 0 0 RALPH THAMAN JR PAST CHAIR 5.00 1.50 X 0 0 0 REV DR RICHARD BRANDON DIRECTOR 5.00 1.50 X 0 0 0 DONNA DOLLGENER DIRECTOR 5.00 1.50 X 0 0 0 TARA L DUNLAP DIRECTOR 5.00 1.50 X 0 0 0 ROBERT ELSPERMAN DIRECTOR 5.00 1.50 X 0 0 0 ROBERT HILL MD DIRECTOR 5.00 1.50 X 0 0 0 REV DR CRAIG HOWARD DIRECTOR 5.00 1.50 X 0 0 0 JEFFERSON MILLER JR DIRECTOR 5.00 1.50 X 0 0 0 REV CEDRIC PORTIS SR DIRECTOR 5.00 1.50 X 0 0 0 REV DR GEORGE SMITH DIRECTOR 5.00 1.50 X 0 0 0 MARY TILLMAN MD DIRECTOR 5.00 1.50 X 0 0 0 HARRY WILSON DIRECTOR 5.00 1.50 X 0 0 0 MARY ALICE RYAN CEO 1.00 40.00 X 399863 0 18922 TYLER TROUTMAN COO 1.00 40.00 X 181516 0 15560 GARY VENTOLA CFO 1.00 40.00 X 244900 0 25256 DIANE MEATHEANY PAST COO 1.00 40.00 X 117585 0 4669 943864 0 64407 4 0 1 0 0 86043 86043 MANAGEMENT FEE REVENUE 623000 3175835 3175835 SASC INCOME 623000 98981 98981 3274816 835 835 MISCELLANEOUS REVENUE 900099 28560 28560 28560 3390254 3274816 0 29395 30000 30000 988443 988443 888489 799640 88849 176040 158436 17604 133948 120553 13395 27083 24375 2708 16745 15070 1675 32964 29668 3296 4823 4341 482 99413 89472 9941 217305 195574 21731 100762 90686 10076 13984 12586 1398 230953 207858 23095 19408 17467 1941 RECRUITMENT EXPENSES 13884 12496 1388 DUES AND MEMBERSHIPS 9711 8740 971 MISCELLANEOUS 4886 4397 489 LICENSES & FEES 3192 2873 319 3012033 2812675 199358 0 117331 684 8828 100135 469432 36182 249500 433250 200000 692210 372818 470964 1942755 1621502 2966973 257130 395498 449494 0 90491 257130 935483 X 1364372 2031490 1364372 2031490 1621502 2966973 X 378221 -308506 597403 X X 0 1 X 1 0 X 86043 86043 744455 60953 109884 1424473 3274816 5614581 744455 60953 109884 1424473 3360859 5700624 0 0 0 5700624 835 835 835 835 51860 28560 80420 796315 60953 109884 1424473 3390254 5781879 0.98590 0.98290 0.00010 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2013 AMOUNT: $ 51,860. 2017 AMOUNT: $ 28,560. 249500 249500 45005 2102 42903 174927 34080 140847 433250 INVESTMENT IN OTHER AFFILIATIONS 372818 C 372818 DUE FROM AFFILIATES, NET 1345352 BED LICENSES 597403 1942755 DEFERRED COMPENSATION 7944 DEFERRED RENT 82547 90491 X 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 CONSOLIDATED FINANCIAL STATEMENTS. 0 ST ANDREW'S CHARITABLE FOUNDATION 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 260568165 30000 GALA ASSISTANCE 1 X X X X 0 1 0 0 0 0 0 0 0 MARY ALICE RYAN CEO 399863 0 0 0 0 0 2208 0 16714 0 418785 0 0 0 TYLER TROUTMAN COO 181516 0 0 0 0 0 929 0 14631 0 197076 0 0 0 GARY VENTOLA CFO 244900 0 0 0 0 0 1139 0 24117 0 270156 0 0 0 PART I, LINE 3 HISTORICALLY THE TOP MANAGEMENT OFFICIAL HAS BEEN COMPENSATED BY A RELATED ORGANIZATION. DURING THE YEAR ENDING MAY 31, 2018 THE ORGANIZATION EMPLOYED THE TOP MANAGEMENT OFFICIALS. A MANAGEMENT AGREEMENT WAS ENTERED INTO BETWEEN THE ORGANIZATION AND THE RELATED ORGANIZATION FOR THE REIMBURSEMENT OF THE TOP MANAGEMENT OFFICIAL. THE FOLLOWING FACTORS TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT: OFFICIAL COMPENSATION COMMITTEE, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY, APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. PART I, LINE 4B MARY ALICE RYAN PARTICIPATES IN A NON-QUALIFIED DEFERRED COMPENSATION PLAN SPONSORED BY A RELATED TAXABLE ENTITY, STAMS. SEE THE NOTE FOR LINE 6. THE AMOUNT DEFERRED FOR THE YEAR WAS $ 0 PART I, LINE 6 STAMS PROVIDED INCENTIVES BASED ON THE NET EARNINGS OF THE STARSS ORGANIZATION. THE CEO, MARY ALICE RYAN, ALSO RECIEVES 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 THAT PORTION OF EARNINGS ASSOCIATED WITH RELATED ORGANIZATIONS SINCE THE NATURE OF THE SHARED SERVICE CONTRACT REIMBURSES STAMS FOR COSTS ONLY AND IS NOT DEPEDENT ON NET INCOME, REVENUE, OR OTHER FACTORS OF RELATED ORGANIZATIONS. FORM 990, PART VI, SECTION A, LINE 2 MARY ALICE RYAN, DIANE MEATHEANY, CARLA BROOKS, GARY VENTOLA, AND TYLER TROUTMAN ALL HAVE A BUSINESS RELATIONSHIP AS THEY ARE OFFICERS OF THE SYSTEM AS WELL AS OFFICERS OF THE RELATED FOR-PROFIT ORGANIZATION, ST. ANDREW'S MANAGEMENT SERVICES, INC, OF WHICH THE SYSTEM OWNS 100%. 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 PRESIDENT OF THE BOARD FOR REVIEW AND SIGNATURE. FORM 990, PART VI, SECTION B, LINE 12C AN ANNUAL CONFLICT OF INTEREST DISCLOSURE IS COMPLETED BY EACH BOARD 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 MEMBER AND KEY EMPLOYEE BEFORE FILING IN ORDER TO ENSURE THAT DETAILS OF ANY CONFLICTS OR RELATIONSHIPS THAT MIGHT CAUSE CONFLICTS ARE IDENTIFIED. FORM 990, PART VI, SECTION B, LINE 15 HISTORICALLY THE TOP MANAGEMENT OFFICIAL HAS BEEN COMPENSATED BY A RELATED ORGANIZATION. DURING THE YEAR ENDING MAY 31, 2018, THE ORGANIZATION EMPLOYED THE TOP MANAGEMENT OFFICIALS. A MANAGEMENT AGREEMENT WAS ENTERED INTO BETWEEN THE ORGANIZATION AND THE RELATED ORGANIZATION FOR THE REIMBURSEMENT OF THE TOP MANAGEMENT OFFICIAL. THE ORGANIZATION USES THE FOLLOWING FACTORS TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT: OFFICIAL COMPENSATION COMMITTEE, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY, APPROVAL BY THE BOARD OR COMPENSATION 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: BED LICENSES 597,403. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. 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 1 ST ANDREW'S RESOURCES FOR SENIORS 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 430784786 RETIREMENT HOME MO 501(C)(3) LINE 10 ST ANDREW'S RESOURCES FOR SENIORS SYSTEM 1 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 1 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 1 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 1 ST ANDREW'S ASSISTED LIVING OF BRIDGETON 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 431744746 ASSISTED LIVING MO 501(C)(3) LINE 10 ST ANDREW'S RESOURCES FOR SENIORS SYSTEM 1 ST ANDREW'S AT HOME SERVICES 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 1 ST ANDREW'S AT NEW FLORENCE 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 237324298 RETIREMENT HOME MO 501(C)(3) LINE 10 ST ANDREW'S RESOURCES FOR SENIORS SYSTEM 1 SASC LLC 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 870806356 SENIOR CARE MO ST ANDREW'S RESOURCES FOR SENIORS SYSTEM RELATED 104510 265612 0 1 0.60000 ST ANDREW'S MANAGMENT SERVICES INC 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 431250225 NURSING HOME MANAGEMENT MO ST ANDREW'S RESOURCES FOR SENIORS SYSTEM C 2527890 1529345 1.00000 1 ST ANDREW'S REAL ESTATE TRUST 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 616580349 REAL ESTATE TRUST MO T 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 0 0 ST ANDREW'S AT HOME SERVICES L 88861 MANAGEMENT AGREEMENT ST ANDREW'S CHARITABLE FOUNDATION L 64389 MANAGEMENT AGREEMENT ST ANDREW'S ASSISTED LIVING OF BRIDGETON - MIZPAH L 127273 MANAGEMENT AGREEMENT ST ANDREW'S RESOURCES FOR SENIORS L 1556804 MANAGEMENT AGREEMENT ST ANDREW'S AT NEW FLORENCE L 97841 MANAGEMENT AGREEMENT THE GOOD SAMARITAN INDEPENDENT LIVING INC L 613302 MANAGEMENT AGREEMENT ST ANDREW'S FRANCIS PLACE L 473888 MANAGEMENT AGREEMENT