2018-05-09T14:40:32-05:00 2017-12-31 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2017-01-01 371017284 CLARK-LINDSEY VILLAGE INC CLAR 2173442144 101 WEST WINDSOR ROAD URBANA IL 61802 DEBRA S REARDANZ CEO 2173442144 2018-05-02 1 JEFF PARKER P00970069 3149254300 2017 2022-09-23 18:48:47Z DEBRA REARDANZ 101 WEST WINDSOR ROAD URBANA IL 61802 22581898 0 X WWW.CLARK-LINDSEY.COM X 1970 IL TO PROVIDE HOUSING AND HEALTHCARE FACILITIES/SERVICES FOR ELDERLY PERSONS ON A NON-PROFIT BASIS, WITHOUT REGARD TO RACE, RELIGION, SEX, CREED OR NATIONAL ORIGIN. 12 12 390 560 0 0 450517 192272 15173741 17752597 200647 371987 333301 353267 16158206 18670123 60653 59476 0 0 7828391 9395652 0 0 0 7476451 8828225 15365495 18283353 792711 386770 48514651 53234791 29119000 32570478 19395651 20664313 X TO PROVIDE HOUSING AND HEALTHCARE FACILITIES/SERVICES FOR ELDERLY PERSONS ON A NON-PROFIT BASIS, WITHOUT REGARD TO RACE, RELIGION, SEX, CREED OR NATIONAL ORIGIN. 0 0 16282931 59476 17752597 CLARK-LINDSEY VILLAGE'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE HOUSING, SERVICES, AND HEALTHCARE TO THE ELDERLY PERSONS ON A NON-PROFIT BASIS, WITHOUT REGARD TO RACE, RELIGION, SEX, CREED OR NATIONAL ORIGIN. IN 2017, CLARK- LINDSEY VILLAGE PROVIDED HOUSING AND SERVICES TO APPROXIMATELY 250 ELDERLY PEOPLE, RESULTING IN 91,634 DAYS OF CARE. IN ADDITION, CLARK-LINDSEY PROVIDED 205,977 HOURS OF NURSING CARE, 50,986 SESSIONS OF THERAPY, AND MORE THAN 400 SENIOR PROGRAMS DESIGNED TO PROMOTE CONTINUED LEARNING AND SUCCESSFUL AGING.THE MISSION OF CLARK-LINDSEY IS TO OFFER SENIOR ADULTS EXCEPTIONAL SERVICES AND LIVING ENVIRONMENTS DESIGNED TO ENGAGE THE MIND, SPIRIT, AND BODY IN WELLNESS AND COMMUNITY. THE MISSION IS FURTHERED AND SUSTAINED THROUGH YEARS OF CHARITABLE GIVING. GENEROUS DONORS HAVE PROVIDED FOR A FRIENDSHIP FUND TO ASSIST COMMUNITY MEMBERS WHO NO LONGER HAVE THE FINANCIAL RESOURCES TO PROVIDE FOR THEIR HOME AND HEALTH CARE COSTS. CLARK-LINDSEY PROVIDES CARE TO RESIDENTS WHO MEET CERTAIN CRITERIA UNDER ITS FRIENDSHIP FUND POLICY WITHOUT CHARGE OR AT REDUCED RATES. KEY ELEMENTS USED TO DETERMINE ELIGIBILITY INCLUDE A RESIDENT'S DEMONSTRATED INABILITY TO PAY.CLARK-LINDSEY MAINTAINS RECORDS TO IDENTIFY AND MONITOR THE LEVEL OF CHARITY CARE IT PROVIDES. THESE RECORDS INCLUDE THE AMOUNT OF CHARGES FORGONE FOR SERVICES AND SUPPLIES FURNISHED UNDER ITS FRIENDSHIP FUND POLICY, THE ESTIMATED COST OF THOSE SERVICES AND SUPPLIES, AND EQUIVALENT SERVICE STATISTICS. DURING THE YEARS ENDED DECEMBER 31, 2017 AND 2016, ONE RESIDENT RECEIVED FINANCIAL ASSISTANCE FROM THE FRIENDSHIP FUND. THE ESTIMATED COST OF SERVICES AND SUPPLIES PROVIDED TO THIS RESIDENT UNDER THE FRIENDSHIP FUND POLICY IS APPROXIMATELY $59,000 AND $69,000 DURING THE YEARS ENDED DECEMBER 31, 2017 AND 2016, RESPECTIVELY. CLARK-LINDSEY UTILIZES EARNINGS FROM CERTAIN INVESTMENTS AND CONTRIBUTIONS RECEIVED DESIGNATED FOR THE FRIENDSHIP FUND TO SUBSIDIZE THE COSTS OF PROVIDING CHARITY CARE. TOTAL EARNINGS AND CONTRIBUTIONS RECEIVED FOR FRIENDSHIP FUND ASSISTANCE WERE APPROXIMATELY $-0- AND $1,000 FOR THE YEARS ENDED DECEMBER 31, 2017 AND 2016, RESPECTIVELY. 16282931 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 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 34 0 390 1 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X X DEBRA REARDANZ CEO 2173442144 101 WEST WINDSOR ROAD URBANA IL 61802 DAVID HOOD CHAIRMAN 2.00 X X 0 0 0 ROLAND WHITE VICE-CHAIRMAN 2.00 X X 0 0 0 MICHAEL LYON TREASURER & ASSISTANT SECR 2.00 X X 0 0 0 KATHLEEN HOLDEN SECRETARY & ASSISTANT TREA 2.00 X X 0 0 0 TANYA GALLAGHER BOARD MEMBER 2.00 X 0 0 0 GENE GRANDONE BOARD MEMBER 2.00 X 0 0 0 JAMES GREEN BOARD MEMBER 2.00 X 0 0 0 WADE HAMPTON BOARD MEMBER 2.00 X 0 0 0 CAMILLE HARMON BOARD MEMBER 2.00 X 0 0 0 DAVE LINE BOARD MEMBER 2.00 X 0 0 0 MICHAEL PROVENZANO BOARD MEMBER 2.00 X 0 0 0 ELIZABETH TYLER BOARD MEMBER 2.00 X 0 0 0 DEBRA S REARDANZ PRESIDENT / CEO 40.00 X 240676 0 34323 TIMOTHY P MAST VICE PRESIDENT OF FINANCE 40.00 X 114970 0 26609 RIKKI BRADY VICE PRESIDENT OF HEALTH SERVICES 40.00 X 107455 0 18487 463101 0 79419 3 0 1 0 SODEXO INC & AFFILIATES 4880 PAYSPHERE CIRCLE CHICAGO IL 60674 ENVIRONMENTAL SERVICES 1239814 REHABCARE GROUP INC 7733 FORSYTH BLVD SUITE 2300 ST LOUIS MO 63150 THERAPY SERVICES 813830 ADVANCED COMMERCIAL ROOFING PO BOX 8280 CHAMPAIGN NY 61826 ROOFING CONTRACTOR 654049 PETRY KUHNE COMPANY PO BOX 3757 CHAMPAIGN IL 61826 GENERAL CONTRACTOR 297977 HEALTH DIRECT PO BOX 988 BUFFALO NY 14240 THERAPY SERVICES 292870 9 192272 192272 RESIDENT SERVICES 623000 16019183 16019183 AMORTIZATION OF DEFERRED REVENUE 623000 1733414 1733414 17752597 286388 286388 3997374 3901575 10200 95799 -10200 85599 85599 MEAL REVENUE 900099 127985 127985 HAIR SALON SERVICES 900099 65269 65269 GUEST SUITE 900099 65130 65130 94883 94883 353267 18670123 17752597 0 725254 59476 59476 416578 416578 7471835 6718656 753179 187006 168155 18851 752838 676950 75888 567395 510200 57195 50550 50550 54195 54195 80580 80580 575461 499999 75462 63496 63496 510250 428913 81337 187780 185952 1828 1294718 1282112 12606 79196 50974 28222 22402 10721 11681 284623 284623 2138986 2118160 20826 144477 143070 1407 ANCILLARY 1229022 1229022 DIETARY 913514 913514 REPAIRS 317561 301830 15731 LAUNDRY 205200 205200 676214 495404 180810 18283353 16282931 2000422 0 1327638 1113867 1160812 261312 776915 1016534 33506 24968 154423 106107 58796681 25322266 17793484 33474415 14118407 16235777 13149466 1001811 48514651 53234791 3392454 2063857 16078140 17472648 9392104 12743226 26540 21073 126500 126500 103262 143174 29119000 32570478 X 18365999 20111030 1007146 531197 22506 22086 19395651 20664313 48514651 53234791 386770 881892 0 X X 0 1 X 1 0 X 49313 346245 311955 450517 192272 1350302 14509060 14423044 15165427 15173741 17752597 77023869 14558373 14769289 15477382 15624258 17944869 78374171 0 0 0 78374171 195724 206985 224769 245612 286388 1159478 195724 206985 224769 245612 286388 1159478 376517 349500 345265 333301 353267 1757850 15130614 15325774 16047416 16203171 18584524 81291499 0.96410 0.96450 0.01430 0.01420 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2013 AMOUNT: $ 38,840. 2014 AMOUNT: $ 2,580. 2015 AMOUNT: $ 7,889. 2016 AMOUNT: $ 3,019. 2017 AMOUNT: $ 1,841. MEAL REVENUE - 2013 AMOUNT: $ 121,413. 2014 AMOUNT: $ 117,044. 2015 AMOUNT: $ 105,622. 2016 AMOUNT: $ 122,001. 2017 AMOUNT: $ 127,985. SALON SERVICES - 2013 AMOUNT: $ 54,420. 2014 AMOUNT: $ 60,949. 2015 AMOUNT: $ 58,149. 2016 AMOUNT: $ 57,230. 2017 AMOUNT: $ 65,269. GARAGE FEES - 2013 AMOUNT: $ 38,520. 2014 AMOUNT: $ 37,770. 2015 AMOUNT: $ 37,320. 2016 AMOUNT: $ 35,640. 2017 AMOUNT: $ 36,629. LAUNDRY INCOME - 2013 AMOUNT: $ 19,629. 2014 AMOUNT: $ 17,409. 2015 AMOUNT: $ 18,149. 2016 AMOUNT: $ 17,118. 2017 AMOUNT: $ 18,576. PERSONAL SERVICE ATTENDANT - 2013 AMOUNT: $ 1,738. 2014 AMOUNT: $ 4,184. 2015 AMOUNT: $ 3,385. 2016 AMOUNT: $ 3,436. 2017 AMOUNT: $ 1,569. GROCERY STORE - 2013 AMOUNT: $ 36,864. 2014 AMOUNT: $ 39,893. 2015 AMOUNT: $ 45,227. 2016 AMOUNT: $ 42,104. 2017 AMOUNT: $ 36,268. GUEST SUITE INCOME - 2013 AMOUNT: $ 65,093. 2014 AMOUNT: $ 69,671. 2015 AMOUNT: $ 69,524. 2016 AMOUNT: $ 52,753. 2017 AMOUNT: $ 65,130. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 2392134 25580 276536 84699 14342 2595209 2311535 21420 93413 20947 13287 2392134 2334249 33000 -12519 30206 12989 2311535 2255595 30000 64434 2514 13266 2334249 2060926 20000 204278 15992 13617 2255595 0.84750 0.00850 0.14400 0 0 225000 225000 48284281 18269678 30014603 2070644 1299736 770908 8216756 5752852 2463904 33474415 DEFERRED COMPENSATION 143174 143174 X 19471435 881892 881892 18589543 80580 80580 18670123 18202773 0 18202773 80580 80580 18283353 PART IV, LINE 2B: THE RECORDS OF THREE COMMITTEES, INCLUDING THE MEADOWBROOK AUXILIARY FUND, THE RESIDENT COUNCIL FUND, AND THE LIBRARY FUND, ARE MAINTAINED BY CLARK-LINDSEY, BUT THE MONEY IS NOT CLARK-LINDSEY'S TO SPEND. IN ADDITION, MONEY IS MAINTAINED FOR HEALTH CENTER RESIDENTS IN A SEPARATE ACCOUNT, BUT THE MONEY IS NOT CLARK-LINDSEY'S TO SPEND. THESE FUNDS ARE INCLUDED IN CASH AND IN A LIABILITY CAPTIONED "FUNDS HELD FOR OTHERS". PART V, LINE 4: THE ARMSEY BEAUTIFICATION FUND IS A TERM ENDOWMENT USED TO PROVIDE FINANCIAL SUPPORT FOR CLARK-LINDSEY RESIDENT GROUNDS AND GARDENS. THE THOMPSON LIBRARY FUND IS A TERM ENDOWMENT USED TO PROVIDE FINANCIAL SUPPORT OF THE CLARK-LINDSEY RESIDENT LIBRARY. THE WEBBER EDUCATIONAL FUND IS A PERMANENT ENDOWMENT USED TO PROVIDE FINANCIAL SUPPORT OF CONTINUING EDUCATION FOR HEALTH CENTER STAFF. THE STEWART LIBRARY FUND IS A PERMANENT ENDOWMENT USED TO PROVIDE FINANCIAL SUPPORT OF THE CLARK-LINDSEY RESIDENT LIBRARY. THE KAULFERS FUND IS A BOARD DESIGNATED, QUASI ENDOWMENT USED TO PROVIDE FINANCIAL SUPPORT FOR QUALITY OF LIFE IMPROVEMENTS INCLUDING PROGRAMS AND FACILITIES ESPECIALLY DEVELOPED FOR SENIOR CITIZENS. 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 FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: MANAGEMENT FEES INCLUDED IN REVENUE 80,580. PART XII, LINE 4B - OTHER ADJUSTMENTS: MANAGEMENT FEES NET AGAINST REVENUE 80,580. 1 CHARITY CARE - FINANCIAL ASSISTANCE FOR HOME AND HEALTH CARE COSTS. 1 59476 PART I, LINE 2: CLARK-LINDSEY MAINTAINS RECORDS TO IDENTIFY AND MONITOR THE LEVEL OF CHARITY CARE IT PROVIDES. THESE RECORDS INCLUDE THE AMOUNT OF CHARGES FORGONE FOR SERVICES AND SUPPLIES FURNISHED UNDER ITS FRIENDSHIP FUND POLICY, THE ESTIMATED COST OF THOSE SERVICES AND SUPPLIES, AND EQUIVALENT SERVICE STATISTICS X X X X X 0 1 1 0 0 0 0 0 0 DEBRA S REARDANZ PRESIDENT / CEO 226276 0 14400 0 0 0 15180 0 19143 0 274999 0 0 0 PART I, LINES 4B-C DEBRA S. REARDANZ RECEIVED AN EMPLOYEE MATCH PAYMENT OF $1,666 TO HER 457 PLAN IN 2017. ON JANUARY 1, 2017, CLARK-LINDSEY ENTERED INTO A SUPPLEMENTAL COMPENSATION AGREEMENT COVERING DEBRA S. REARDANZ WHICH PROVIDES FOR THE OFFICER TO RECEIVE, UPON TERMINATION OF EMPLOYMENT, PAYMENT IN CASH, IN FULL, WITHIN 90 DAYS. THE BENEFIT TO WHICH THE OFFICER IS ENTITLED TO RECEIVE BECOMES FULLY VESTED ON THE 10TH FULL CALENDAR YEAR AFTER THE GRANT DATE. IF DEATH OR DISABILITY OCCURS DURING THE PERIOD COVERED BY THE AGREEMENT, THE BALANCE OF THE ACCOUNT BECOMES 100% VESTED WITH THE BENEFIT PAYMENTS MADE TO THE BENEFICIARY. CLARK-LINDSEY'S FUNDING OF THIS BENEFIT IS BEING RECOGNIZED AS COMPENSATION COST ON AN ANNUAL BASIS AND INTENDS TO USE CASH FROM OPERATIONS TO FUND THIS OBLIGATION. AT DECEMBER 31, 2017, CLARK-LINDSEY HAS RECORDED A DESIGNATED INVESTMENT BALANCE AND A DEFERRED COMPENSATION LIABILITY OF APPROXIMATELY $10,000 PART I, LINE 7 BONUSES ARE PROVIDED BASED UPON THE ORGANIZATION'S FINANCIAL OUTCOME. A CITY OF URBANA CHAMPAIGN COUNTY ILLINOIS 376000524 NONEAVAIL 2004-05-20 5000000 IMPROVEMENTS TO HEALTHCARE FACILITY 0 0 0 B CITY OF URBANA CHAMPAIGN COUNTY ILLINOIS 376000524 NONEAVAIL 2015-12-30 10000000 IMPROVEMENTS AND ADDITIONS TO HEALTHCARE FACILITY 0 0 0 A 2111775 5000000 97185 4902815 2005 0 0 1 1 B 10000000 135458 9850809 13733 2017 0 0 1 1 A 0 1 0 0 0.00080 0.00000 0.00080 0 0 1 B 0 1 0 0 0.00080 0.00000 0.00080 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 1 0 0 1 0 0 0 1 A 1 B 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: CITY OF URBANA, CHAMPAIGN COUNTY, ILLINOIS DATE THE REBATE COMPUTATION WAS PERFORMED: 06/13/2013 SCHEDULE K, PAGE 1 - ISSUE PRICE VS. TOTAL PROCEEDS OF ISSUE THERE IS A DIFFERENCE IN THE ISSUE PRICE VS. THE TOTAL PROCEEDS OF ISSUE IN THE AMOUNT OF $13,733. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD DIRECTS THAT AT LEAST ONE BOARD MEMBER, WHO SERVES ON THE FINANCE COMMITTEE, CONDUCT THE ANNUAL REVIEW OF THE FORM 990 AND PRESENT IT TO THE FULL BOARD PRIOR TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD DIRECTS THAT OFFICERS, DIRECTOR, AND KEY EMPLOYEES ANNUALLY DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THE COMPLIANCE OFFICER IS RESPONSIBLE FOR PREPARING QUARTERLY REPORTS TO THE BOARD FINANCE COMMITTEE THAT DISCLOSES ACTUAL, POTENTIAL OR PERCEIVED CONFLICTS OF INTEREST. IN THE EVENT THAT A CONFLICT EXISTS, THE PERSON IS REQUIRED TO RECUSE HIMSELF OR HERSELF FROM PARTICIPATING IN THE DECISION. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD DIRECTS THAT THE PERSONNEL & POLICY COMMITTEE (P&PC) CONDUCT THE PRESIDENT'S ANNUAL PERFORMANCE REVIEW AND DEVELOP SALARY AND COMPENSATION RECOMMENDATIONS FOR FULL BOARD APPROVAL. A COMPARATIVE ANALYSIS OF THE PRESIDENT'S ANNUAL COMPENSATION IS REVIEWED BY THE P&PC USING SOURCES SUCH AS INDEPENDENT SALARY SURVEYS, REVIEW OF FORM 990S AND OTHER INFORMATION AS IT IS AVAILABLE. TO ENSURE THE INDEPENDENCE AND OBJECTIVITY OF THE COMPARATIVE REVIEW, THE DATA AND ANALYSIS IS PREPARED BY SOMEONE OTHER THAN THE PRESIDENT. IN REGARDS TO OTHER OFFICERS AND KEY EMPLOYEES, THE PRESIDENT PERFORMS A SIMILAR PROCESS USING INDEPENDENT SALARY SURVEY DATA TO DETERMINE COMPENSATION. THESE PROCESSES WERE LAST UNDERTAKEN IN 2017. FORM 990, PART VI, SECTION C, LINE 19 CLARK-LINDSEY VILLAGE, INC.'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FOR PUBLIC INSPECTION. FORM 990, PART XII, LINE 2C THE PROCESS FOR REVIEW AND OVERSIGHT OF THE AUDIT PROCESS IS CONSISTENT WITH PRIOR YEARS.