2019-07-31T10:00:08-05:00 2018-09-30 350921680 CROWE LLP 135 N Pennsylvania Street Suite 200 Indianapolis IN 46204 990 2017-10-01 351066778 Friends Fellowship Community Inc FRIE 7659626546 2030 Chester Boulevard Richmond IN 47374 Jeffrey L Baxter PRESIDENT 2019-07-31 true Emilie Knieriem P01330194 3176321100 2017 2019-02-21 02:37:17Z Jeffrey L Baxter 2030 Chester Boulevard Richmond IN 47374 12045184 false X www.ffcinc.org X 1958 IN Friends Fellowship Community is a not-for-profit continuing care retirement community founded and serving in the Quaker tradition. 13 12 289 82 0 0 78461 118925 9593495 10439405 459227 464904 196272 206940 10327455 11230174 749927 792047 0 6493205 7074266 0 4646 3312472 3468715 10555604 11335028 -228149 -104854 24789157 30221102 17824200 23235099 6964957 6986003 Friends Fellowship Community is a not-for-profit continuing care retirement community founded and serving in the Quaker tradition. We are committed to delivering a continuum of quality residential and health care services through the promotion of dignity, security and independence within a gracious environment. (see schedule O) false false 10235678 792047 10651229 FRIENDS FELLOWSHIP COMMUNITY, INC. PROVIDES A CONTINUUM OF CARE WITH SIX AREAS OF ACCOMMODATIONS FOR 262 INDIVIDUALS OVER THE AGE OF 60. RESIDENTS MAY MOVE THROUGH THE CONTINUUM AS THEIR NEEDS EVOLVE OVER TIME. THE CONTINUUM INCLUDES DUPLEX COTTAGES IN INDEPENDENT HOUSING, CONGREGATE LIVING IN INDEPENDENT LIVING, RESIDENTIAL AND ASSISTED RESIDENTIAL APARTMENTS, COMPREHENSIVE NURSING SERVICES IN THE HEALTH CARE CENTER, AND COMPASSIONATE CARE FOR INDIVIDUALS IN THE COURTYARDS, A SPECIAL CARE UNIT FOR INDIVIDUALS WITH ALZHEIMER'S DISEASE OR OTHER FORMS OF DEMENTIA. NEARLY 92% OF THE RESIDENTS HAVE ENTERED INTO A LIFE LEASE CONTRACT WHICH ASSURES LIFETIME CARE AND GUARANTEED ACCESS TO COMPREHENSIVE NURSING SERVICES IN THE HEALTH CARE CENTER. THE ASSURANCE OF LIFE TIME CARE IS PROVIDED IN THE FORM OF FINANCIAL ASSISTANCE FUNDED SOLELY BY THE ORGANIZATION'S RESOURCES TO THOSE RESIDENTS WHO HAVE OUTLIVED THEIR PERSONAL RESOURCES. (SEE SCHEDULE O) 10235678 true true false true false false false false true true false false false true true true false false false false false false false false false false false true true false false false false false false true false false false false false false false false false false true 19 0 true 289 true false false false false false false true false false false X 13 12 false false false false false false false true true false false true true true true true true true true false IN X JOHN C ROBINSON 7659626546 2030 CHESTER BOULEVARD Richmond IN 47374 Jay Marshall Chairman 1.0 X X 0 0 0 Tom L Cox Vice Chairman 1.0 X X 0 0 0 John Norris Treasurer 1.0 X X 0 0 0 Susan Kirkpatrick Dennis SECRETARY 1.0 X X 0 0 0 Robert Ramsey Trustee 1.0 X 0 0 0 Bruce Daggy Trustee 1.0 X 0 0 0 Barbara Barker Jenkins Trustee 1.0 X 0 0 0 Dr Gary Brown Trustee 1.0 X 0 0 0 Evan McGrew Trustee 1.0 X 0 0 0 Eldon Harzman Trustee 1.0 X 0 0 0 Ray Ontko Trustee 1.0 X 0 0 0 Beth Lydick Trustee 1.0 X 0 0 0 Pam Ferguson Trustee 1.0 X 0 0 0 Jeffrey L Baxter President 40.0 X 185329 0 15232 John C Robinson V.P. Finance & Development 40.0 X 140703 0 21679 326032 0 36911 2 false true false SUMMIT CONSTRUCTION CO INC 1107 BURDSALL PARKWAY INDIANAPOLIS IN 46208 CONSTRUCTION MANAGER 1394286 INTERDESIGN 141 EAST OHIO STREET INDIANAPOLIS IN 46204 ARCHITECT FEES 269935 2 X 118925 118925 Monthly Care Fees 623000 3717345 3717345 Alzheimer's Unit 623000 3245015 3245015 Health Care Center 623000 1583043 1583043 Assisted Residential 623000 750140 750140 Amortization Life-Lease Fees 900099 1143862 1143862 0 0 0 0 10439405 182297 182297 5393 10111 -4718 0 -4718 -4718 1068767 11500 797660 271107 11500 282607 282607 7073 7239 -166 -166 Beauty Shop Income 900099 51925 51925 Dining Revenue 900099 36987 36987 Housekeeping Income 900099 17833 17833 105079 105079 0 0 211824 11230174 10651229 0 460020 792047 792047 372412 73645 294582 4185 104662 104662 4898366 4577511 320855 113612 100147 13465 1177434 1118562 58872 407780 352014 55389 377 40232 40232 50415 50415 45091 45091 184017 115061 68956 0 71541 71541 327967 278442 49441 84 691891 678245 13646 13931 12302 1629 980831 969106 11725 421181 381946 39235 FOOD PURCHASES 534374 534374 Resident Activities 14959 14959 Prescription Drugs 8532 8532 License & Fees 8010 7136 874 75743 45446 30297 0 11335028 10235678 1094704 4646 4365 4369 1418984 958048 336826 320063 0 0 0 22112 27316 75755 73421 45605083 24870937 15856028 20734146 7055087 8083739 0 20000 20000 0 0 24789157 30221102 981494 1055399 6590749 6572921 0 1185188 6615386 9066769 8991393 17824200 23235099 X 6938904 6956274 21053 24729 5000 5000 6964957 6986003 24789157 30221102 -104854 125900 0 X false true X true false X 35584 393366 107210 78461 118925 733546 10740965 10409119 10302652 9593495 10439405 51485636 227092 227974 241504 206034 218897 1121501 0 0 11003641 11030459 10651366 9877990 10777227 53340683 0 272826 0 0 0 272826 0 0 0 0 0 0 0 272826 0 0 0 272826 53067857 156829 176599 173021 179218 187690 873357 0 156829 176599 173021 179218 187690 873357 0 0 0 0 0 0 0 11160470 11207058 10824387 10057208 10964917 54214040 0.9789 0.9791 0.0161 0.0159 X false false false false false false false false true 508 508 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY The organization pays dues to leading age Indiana & leading age. A portion of the dues is used for lobbying. Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY The organization pays dues to leading age Indiana & leading age. A portion of the dues is used for lobbying. 7560585 109392 576908 132304 0 45089 8069492 6887295 75569 770066 129467 42878 7560585 6261475 86374 705795 125436 40913 6887295 6467112 59504 -100930 122864 41347 6261475 5886675 32797 690991 103231 40120 6467112 1.0 0.0 0.0 false false 438091 438091 110420 31888797 19986335 12012882 9792789 1984479 7808310 3374986 2900123 474863 20734146 Refundable Advances 8991393 8991393 X 10536286 125900 17350 143250 10393036 45091 792047 837138 11230174 10515240 17350 17350 10497890 45091 792047 837138 11335028 Schedule D, Part V, Line 4 Intended uses of endowment funds The net income from the Endowment Funds is used to fund a portion of the benevolent assistance to those life care residents who have developed a financial need. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote FFC is exempt from income taxes on income from related activities under Section 501(c)(3) of the U.S. Internal Revenue Code and corresponding state law. Accordingly, no provision has been made for federal or state income taxes. Additionally, FFC has been determined not to be a private foundation under Section 509(a) of the Internal Revenue Code. Current accounting standards require the Organization to disclose the amount of potential benefit or obligation to be realized as a result of an examination performed by a taxing authority. For the years ended September 30, 2018 and 2017, management has determined that the Organization does not have any tax positions that result in any uncertainties regarding the possible impact on the Organization's financial statements. The tax positions regarding uncertainties are not expected to change in the next 12 months. The Organization recognizes interest and penalties related to the unrecognized tax benefits in interest and income taxes, respectively. The Organization has no amounts accrued for interest or penalties as of September 30, 2018 and 2017. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 COST OF GOODS SOLD - 7239 RENTAL EXPENSES - 10111 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements BENEVOLENT ASSISTANCE - 792047 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 COST OF GOODS SOLD - 7239 RENTAL EXPENSES - 10111 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements BENEVOLENT ASSISTANCE - 792047 true BENEVOLENT ASSISTANCE TO LIFE CARE RESIDENTS 22 792047 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The benevolent assistance given to life care residents is awarded by crediting the accounts of the residents. X X false false false false false false false false false Jeffrey L Baxter President 179544 0 0 0 5785 0 0 0 15232 0 200561 0 0 0 John C Robinson V.P. Finance & Development 139929 0 0 0 774 0 7042 0 14637 0 162382 0 0 0 KELLY L RAMSEY Married to brother of Robert Ramsey, Trustee 60610 COMPENSATION false MELISSA BAXTER MARRIED TO JEFF BAXTER 44052 COMPENSATION false Form 990, Part III, Line 1 ORGANIZATION'S MISSION (CONTINUED FROM PART III) WE ENCOURAGE EACH RESIDENT TO MAXIMIZE HIS OR HER PHYSICAL, SOCIAL, SPIRITUAL, EMOTIONAL AND PSYCHOLOGICAL WELL-BEING. Form 990, Part III, Line 4a PROGRAM SERVICE DESCRIPTION (CONTINUED FROM PART III) SERVICES PROVIDED TO ALL RESIDENTS INCLUDE 24-HOUR SECURITY, ACCESS TO EMERGENCY AND NON-EMERGENCY NURSING CARE SERVICES, TRANSPORTATION, COVERED PARKING, MAINTENANCE AND REPAIR SERVICES, RECREATIONAL ACTIVITIES AND TRIPS, AND CHAPLAINCY SERVICES FOR ALL FAITHS. RESIDENTS RESIDING IN RESIDENTIAL AND ASSISTED RESIDENTIAL APARTMENTS, THE HEALTH CARE CENTER, AND THE COURTYARDS ACCOUNT FOR ROUGHLY 61% OF THE RESIDENT POPULATION AND ARE ALSO PROVIDED MEAL AND DINING SERVICES, HOUSEKEEPING AND LAUNDRY SERVICES, PAID UTILITIES, AND CABLE TV SERVICE. Form 990, Part VI, Line 11b Review of form 990 by governing body The 990 is reviewed by the VP of Finance and President. The completed 990 is distributed to all members of the Executive Committee and board of trustees prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Annually, every Board member and Officer completes a conflict of interest QUESTIONNAIRE TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST. The statements are reviewed by the VP of Finance. If a conflict of interest does exist then the Board member is not permitted to deliberate or vote on any transaction or business related to the conflict. Form 990, Part VI, Line 15a Process to establish compensation of top management official The compensation of the President is reviewed and determined by the Executive Committee of the Board of Trustees each spring for the current calendar year. The 2017-2018 Continuing Care Retirement Community Salary & Benefits Report published by the Hospital & Healthcare Compensation Service is used to provide comparable data for Executive Directors in the Midwest and nationally based upon revenue and total beds served. The determination of the salary for the President is based upon the comparable data provided in the above referenced report and is documented in the approved minutes of the Executive Committee. This process is done every year and was last undertaken in March, 2018. Form 990, Part VI, Line 15b Process to establish compensation of other employees The compensation of the VP of Finance & Development is reviewed and determined by the Executive Committee of the Board of Trustees each spring for the current calendar year. The 2017-2018 Continuing Care Retirement Community Salary & Benefits Report published by the Hospital & Healthcare Compensation Service is used to provide comparable data for Chief Financial Officers in the Midwest and nationally based upon revenue and total beds served. The determination of the salary for the VP of Finance & Development is based upon a recommendation from the President and the comparable data provided in the above referenced report and is documented in the approved minutes of the Executive Committee. This process is done every year and was last undertaken in March, 2018. Form 990, Part VI, Line 19 Required documents available to the public Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to Internal Revenue Code (IRC) Section 6104. These documents are not available to the public at this time. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue - Total Revenue: 105079, Related or Exempt Function Revenue: 105079, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;