2018-03-16T10:16:57-05:00 2017-09-30 351178661 Blue & Co LLC 500 N Meridian St Suite 200 Indianapolis IN 46204 990 2016-10-01 311209757 Westminster Village North Inc WEST 3178236841 11050 Presbyterian Drive Indianapolis IN 46236 Charles Gaskins Chief Financial Officer 3178236841 2018-03-16 1 Amber Kocher CPA P01286298 3176334705 2018-03-16 38.109.186.2 2018-03-16 09:44:29 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 48BB13F909289851469C7DA648BAC11FC748AA42 2016 2021-01-29 14:40:06Z Shelley Rauch 11050 Presbyterian Drive Indianapolis IN 46236 23415515 0 X www.westminstervillage.com X 1972 IN retirement living with supportive services, assisted living, and skilled nursing care. 10 10 629 300 0 0 109465 121261 23576490 23142344 81210 62309 79336 43340 23846501 23369254 44311 41265 0 0 13169081 13443158 0 0 0 11059366 10790343 24272758 24274766 -426257 -905512 62980578 69976199 53419950 59097718 9560628 10878481 X WESTMINSTER VILLAGE NORTH, A NONPROFIT CONTINUING CARE COMMUNITY, IS COMMITTED TO EXCELLENCE IN RESIDENTIAL AND HEALTH CARE SERVICES FOR SENIOR ADULTS IN A SECURE HOME ENVIRONMENT THAT ENHANCES THEIR MENTAL, PHYSICAL AND SPIRITUAL WELL-BEING. 0 0 21138466 41265 23214344 To provide housing, healthcare, and financial security pursuant to rev. Rul. 72-124 satisfying the three special needs of the elderly.Housing:The village provides residential facilities that are specifically designed to meet the needs of senior adults; constructed with fire-resistant material; bathrooms equipped with grab-bars; equipped with ramps and elevators for wheelchair use; carpeted corridors and handrails; maintenance-free living; on-site commercial services (bank, store, beauty salon); chapel; emergency call system. FINANCIAL SECURITY:WESTMINSTER VILLAGE PROVIDES CONTINUING CARE TO THE VILLAGE RESIDENTS REGARDLESS OF THEIR ABILITY TO PAY. ALTHOUGH REIMBURSEMENT FOR SERVICES RENDERED IS CRITICAL TO THE OPERATION AND STABILITY OF THE FACILITY, NOT ALL RESIDENTS POSSESS THE NECESSARY FINANCIAL RESOURCES TO MAINTAIN THEIR LIVING EXPENSES. SERVICES ARE AND WERE PROVIDED TO MEDICARE PATIENTS AT REIMBURSEMENT RATES BELOW COST.DURING THE CURRENT FISCAL YEAR $256,383 OF CHARITY CARE WAS PROVIDED WITH $126,374 RELATED TO MEDICAID LOSSES AND $130,009 RELATED TO DIRECT CHARITY CARE WRITE OFFS. THE VILLAGE PROVIDES CHARITY CARE TO THOSE RESIDENTS WHO HAVE EXHAUSTED THEIR RESOURCES. Healthcare:The village provides for the physical and mental well-being of our residents; health center on premises; skilled & intermediate nursing care with 24-hour professional staffing; scheduled physician outpatient services; scheduled speech, occupational, and physical therapy; prescription services; exercise classes and a wide range of social and recreational activities. SOCIAL ACCOUNTABILITY:IN ADDITION, AS A NOT-FOR-PROFIT OTHER PROGRAMS AND SERVICES FOR THE BENEFIT OF THE COMMUNITY ARE PROVIDED, SUCH AS MEALS ON WHEELS DAILY DELIVERIES, HEALTH PROMOTIONS AND EDUCATION SEMINARS, INTERNSHIPS AND SITE VISITS FOR HEALTH CARE STUDENTS, AND OTHER VOLUNTEER ACTIVITIES. WE ALSO ENCOURAGE OUR ASSOCIATES TO TAKE AN ACTIVE PART IN THE COMMUNITY WE SERVE.WESTMINSTER VILLAGE NORTH, INC. OPENS ITS DOORS TO BOTH THE RESIDENTS AND THE COMMUNITY WE SERVE BY PROVIDING PERSONNEL, SPEAKERS, SPACE, SUPPORT, AND TRANSPORTATION TO/FOR THE FOLLOWING ORGANIZATIONS AND EVENTS.ABOUNDING GRACE KINDERGARDENALZHEIMER'S ASSOCIATION DONATIONSALZHEIMER'S ASSOCIATION FALL CAREGIVER CONFERENCE SPONSORSHIPALZHEIMER'S ASSOCIATION GOLF OUTING SPONSORSHIPALZHEIMER'S ASSOCIATION PUBLICATIONS SUPPORTAMY BEVERLAND BROWNIE TROUPCARF/CCAC SURVEYOR (EXECUTIVE ASSISTANT)CATHEDRAL HIGH SCHOOLCALVARY CHAPEL BIBLE COLLEGECHRIST PRESBYTERIAN CHURCH - VESPERS LEADERSHIPCHRISTMAS GIFT AND HOBBY SHOWCITY OF LAWRENCE FIRE DEPARTMENT TRAININGCIVIC THEATRE RESIDENT ATTENDANCECIVIL AIR PATROL MEETING SPACECOMMUNITY HEALTH NETWORKS SENIOR HEALTH FAIR "A FAIR TO REMEMBER"COMMUNITY LIFE LINE CHRISTIAN CHURCH (ON-SITE)COMPUTER AGEDCOUPON CUTTERS FOR THE MILITARYCREATIVE MEMORIESDAISY GIRL SCOUTS #98DEVOURDOWNTOWN.ORGELDER ABUSE SYMPOSIUM (CICOA, STATE ATTORNEY GENERAL, STATE ADULT SERVICES)FAITH PRESBYTERIAN CHURCH, HARTMAN SMALL GROUP VESPERSFOOD DRIVE FOR OUTLOOK CHRISTIAN CHURCHFRANKLIN RD. BAPTIST CHURCHGRANDFATHER/GRANDDAUGHTER BRUNCHGREAT DECISIONS SERIES AT BUTLER UNIVERSITYHANCOCK COUNTY ANIMAL SHELTERHARBOR LIGHT HOSPICEHARVEST CHURCH, MCCORDSVILLEHEALTH FACILITY ADMINISTRATOR BOARDHOLIDAY BAZAARHOLY CROSS LUTHERAN PRESCHOOLHOLY CROSS LUTHERAN CHURCH - VESPERS LEADERSHIPHOPE CHURCH (A SERVICE OF CORNERSTONE BAPTIST CHURCH)HORIZON CHURCH FURNITURE DONATIONSHUMANE SOCIETY OF MARION COUNTY IAHSA BOARD OF DIRECTORSIAHSA COMMITTEES INDIANA ACTORS' THEATREINDIANA ATTORNEY GENERAL LIAISONINDIANA HISTORICAL SOCIETYINDIANA STATE MUSEUMINDIANA STATE PARKSINDIANA STATE UNIVERSITYINDIANAPOLIS ART CENTERINDIANAPOLIS MUSEUM OF ART RESIDENT ATTENDANCEINDIANAPOLIS SYMPHONY ORCHESTRA RESIDENT ATTENDANCEINDIANAPOLIS ZOOINDY AIRES SINGERSINDY FIRE RESCUE HOUSEINDY HOPE HOUSEIRVINGTON PRESBYTERIAN CHURCH HOME TOURIRVINGTON PRESBYTERIAN CHURCH PRESENTATIONSIVY TECHIUPUI RD PROGRAMJOHN MARSHALL COMMUNITY HSJULIAN CENTER SUPPORTKENSINGTON HOMEOWNERS ASSOCIATION MEETING SPACEKIWANIS DOLL PROJECTKIWANIS PRESENTATION - CARMELKIWANIS PRESENTATION - CASTLETONLAWRENCE CENTRAL PERFORMING ARTS PROGRAMSLAWRENCE CHAMBER OF COMMERCE BUSINESS AFTER HOURSLAWRENCE CHAMBER OF COMMERCE HEALTH FAIRLAWRENCE CHAMBER OF COMMERCE WOMEN'S BREAKFASTLAWRENCE FAMILY CHARITYLAWRENCE FRATERNAL ORDER OF POLICE MEETINGSLAWRENCE UNITED METHODIST CHURCH NEALITE PICNIC NIGHTLAWRENCE UNITED METHODIST CHURCH INTERGENERATIONAL PROGRAMMINGLAWRENCE UNITED METHODIST CHURCH FISH FRY SPONSORLAWRENCE UNITED METHODIST CHURCH HOST FOR MONTHLY MEAL WITH THE PASTORLAWRENCE UNITED METHODIST CHURCH MONTHLY CARE GIVER SUPPORT GROUPLAWRENCE NORTH JAZZ BANDLAWRENCE POLICE MERIT COMMISSION MEETINGSLILLY CHOIRLIVING STREAMS CHURCH CHOIRLOCAL CANDIDATE Q&AMAENNERCHOR MUSICAL PERFORMANCEMEALS ON WHEELSMUD CREEK PLAYERS PRESENTATIONMUD CREEK PLAYERS RESIDENT ATTENDANCEOMICRON PI @ IUPUIORCHARD PARK PRESBYTERIAN CHURCH LUNCHEONOUTLOOK CHRISTIAN CHURCH - SMALL GROUP VESPERSOUTREACH TO AREA HIGH SCHOOLS FOR PART TIME EMPLOYMENT OPPORTUNITIESPEO PRESENTATIONPEOPLE'S BURN FOUNDATIONPOLLING SITE - PRIMARY AND GENERAL ELECTIONSPRAISE & WORSHIP CHURCH LUNCHEON/MEETING (X2)PROJECT LINUSPURDUE UNIVERSITY GLEE CLUBROCK OF FAITHST. SIMON CHURCHSCOTTISH RITE CATHEDRALSECOND PRESBYTERIAN CHURCH SENIOR LUNCHEONSEN. JIM MERRITT REPORTS TO CONSTITUENTS ON CAMPUSSENIOR HEALTH FAIR PRESENTATION, LIVE 40 MAGAZINESERVANTS OF CHRIST LUTHERAN CHURCH TRANSPORTATIONSUNNYSIDE GUILDTARA TREATMENT CENTER - FRANKLIN, INTASTE OF HOPE BENEFITING FAIRBANKS HOPE ACADEMY SPONSORSHIPTHE INDIANA HARMONY BRIGADE AT CRISPUS ATTUCKS MEDICAL MAGNET HIGH SCHOOLTHE PLAYERSTHE WESTMINSTER FOUNDATION RESIDENT/STAFF ART SHOWTURKEY RUN STATE PARKVIRGINIA B. FAIRBANKS ART & NATURE PARK AT IMAVOCEWARREN CENTRAL PERFORMING ARTS PROGRAMSWEEKLY RESIDENT TRANSPORTATION TO COMMUNITY HOSPITAL CAMPUS APPOINTMENTSWFYI CHARITY GOLF OUTINGWFYI MARKETING SUPPORTWFYI SPEAKING OF WOMEN'S HEALTHWHEELER MISSIONWOLF PARK 21138466 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 35 0 1 629 1 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X Charles Gaskins CFO 3178236841 11050 PRESBYTERIAN DR INDIANAPOLIS IN 46236 Brad HITZFIELD PRESIDENT 6.00 0.00 X 0 0 0 Anthony Nicholas VICE PRESIDENT 4.00 0.00 X 0 0 0 Albert Jackson TREASURER 4.00 4.00 X 0 0 0 Linda Pendleton Secretary 4.00 0.00 X 0 0 0 Doug Dalton Member 4.00 0.00 X 0 0 0 Daniel Drewry Member 4.00 0.00 X 0 0 0 Richard Graves Member 4.00 0.00 X 0 0 0 Beth Koselke Member 4.00 0.00 X 0 0 0 Virginia Maher member 4.00 0.00 X 0 0 0 Jon Miller Member 4.00 0.00 X 0 0 0 Shelley Rauch CEO 40.00 1.00 X 247480 0 29605 Charles Gaskins CFO 40.00 1.00 X 128321 0 27400 Susan Waymire HC Administrator 40.00 0.00 X 104971 0 5438 Rhonda Garcia Director of Nursing 40.00 0.00 X 103265 0 11274 584037 0 73717 4 0 1 0 Rehab Strategies LLC 2091 Ridgemer Way Greenwood IN 46143 Contract Therapy 1223976 Guardian Pharmacy 6530 Corporate Drive Indianapolis IN 46278 PHARMACY PROVIDER 709514 Holt Construction Group 8846 E 33rd Street Indianapolis IN 46226 Construction Contractor 167455 The AME Group 6998 Hillsdale Ct Indianapolis IN 46250 Technology Services 161830 Interdesign 141 E Ohio Street indianapolis IN 46204 Architect Services 150111 5 46261 75000 121261 Management Services Fees 623000 15320689 15320689 Residential Services Revenue 623000 3106198 3106198 Lease Revenue 623000 3019296 3019296 Life Occupancy Fees 623000 1696161 1696161 23142344 62309 62309 72000 72000 15077 0 15077 15077 15077 0 46261 46261 -46261 -46261 Other Revenue 900099 2524 2524 2524 23369254 23214344 0 33649 41265 41265 480772 418272 62500 10234839 8904310 1330529 108239 94168 14071 1809636 1574383 235253 809672 704415 105257 103757 103757 31570 31570 2207479 2091952 115527 384023 384023 419987 365725 54262 203805 177310 26495 1146802 997718 149084 17850 15544 2306 22679 19749 2930 1231192 1072122 159070 2549501 2220105 329396 295636 295636 Medical Supplies and Fo 1999720 1999720 Bad Debt Expense 146072 146072 30270 30270 24274766 21138466 3136300 0 2698267 1890054 6886669 8046098 405 0 40054 40054 142684 78315 81938662 23464158 51762074 58474504 1450425 1447174 62980578 69976199 1720328 1492935 10985990 11283154 38237565 46082561 13042 0 2463025 239068 53419950 59097718 X 9560628 10878481 9560628 10878481 62980578 69976199 -905512 2223365 0 X X 0 1 X 1 0 X 102360 50000 60100 62000 75000 349460 19469861 21514769 23668998 23576490 23142344 111372462 19658 43158 46967 35282 2524 147589 19591879 21607927 23776065 23673772 23219868 111869511 0 0 0 111869511 30413 116790 130575 172729 149386 599893 30413 116790 130575 172729 149386 599893 19622292 21724717 23906640 23846501 23369254 112469404 0.99470 0.99500 0.00530 0.00500 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 49161 49161 37114 17360 54474 162833 162833 65292754 21167292 44125462 4202646 2296866 1905780 12280429 12280429 58474504 Apartment Deposits 29055 Derivative Liability 104236 Other Liabilities 105777 239068 X 25592619 2223365 2223365 23369254 0 23369254 24274766 0 24274766 0 24274766 Part V, Line 4: Temporarily restricted net assets are those assets whose use by the organization has been limited by donors primarily for capital projects, use in operations, or a specific period or purpose. Unless otherwise restricted, earnings on these funds are unrestricted and included with non-operating gains. The temporarily restricted net assets are available for certain operational uses including charity care. Part X, Line 2: FOOTNOTE TO THE ORGANIZATION'S FINANCIAL STATEMENTS THAT REPORTS THE ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48 SUPERSEDED BY FASB CODIFICATION: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE VILLAGE AND RECOGNIZE A TAX LIABILITY IF THE VILLAGE HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE VILLAGE, AND HAS CONCLUDED THAT AS OF SEPTEMBER 30, 2017 AND 2016, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE VILLAGE IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. Golf Outing 46261 46261 3085 12466 1000 29710 46261 46261 3085 12466 1000 29710 46261 -46261 1 VEAL TUITION PROGAM 7 41265 Provides scholarships for employees furthering their education. Part I, Line 2: The assistance is provided for tuition reimbursement which is monitored by the Director of Human Resources. THe Director of Human Resources reviews the grades and tuition expenses incurred by an employee and verfies the individual received a "C or higher letter grade and has been working for the organization for one year. X X 0 0 0 0 0 0 0 0 0 Shelley Rauch CEO 227280 0 20200 0 0 0 8250 0 21355 0 277085 0 0 0 Charles Gaskins CFO 107471 0 20850 0 0 0 5761 0 21639 0 155721 0 0 0 A City of Lawrence Indiana 356005584 2016-03-31 35731912 SEe Part VI below 1 0 0 B City of Lawrence Indiana 356005584 2016-03-31 15282000 See Part VI below 0 0 0 A 35731912 35731912 2012 1 0 1 1 B 15282000 226617 576858 11896807 3385193 2017 0 0 0 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 0 0 0 0 1 1 The Huntington National Bank 10.000000000000 0 1 0 0 1 B 0 0 0 0 1 1 MainSource 10.000000000000 0 1 0 0 1 A 1 B 1 Part I, Column (F), Description of Purpose: Economic Development Facilities Revenue Improvement Bonds, Series 2016B and 2016A Bonds are to provide funds to construct (a) a new Assisted Living building with 50 individual residential unites, (b) a new cooling tower, (c) a new electrical room and distribution system, and (d) certain other mechanical renovations and renovations to the campus of the comprehensive retirement care community; and, refund the outstanding principal amount of the Adjustable Rate Demand Economic Development Revenue Refunding and Improvement Bonds Series 2012 and pay issuance costs. Form 990, Part VI, Section B, line 11b The process of reviewing the Form 990 includes a detailed review of the Form 990 by the CFO. The governing body reviews the Form 990 including requested schedules, as ultimately filed with the IRS, prior to filing the return. Form 990, Part VI, Section B, line 12c THE WRITTEN CONFLICT OF INTEREST POLICY IS REGULARLY AND CONSISTENTLY MONITORED AND COMPLIANCE ENFORCED BY THE BOARD PRESIDENT. THE SCOPE OF THIS POLICY INCLUDES ALL CORPORATE OFFICERS AND BOARD MEMBERS AND THE POLICY IS IN PLACE TO PREVENT FINANCIAL INTEREST IN A TRANSACTION BETWEEN THE COVERED PERSON AND THE ORGANIZATION. THE COVERED PERSONS WILL AVOID ENGAGEMENT IN ANY SITUATION OR CIRCUMSTANCE IN WHICH A CONFLICT OF INTEREST MAY ARISE. A SELF-DISCLOSURE FROM COVERED PERSONS TO THE BOARD PRESIDENT IS MADE ON ANY POTENTIAL CONFLICTS OF INTEREST AND THE COVERED PERSONS REFRAIN FROM PARTICIPATING IN ANY DELIBERATION OR DECISIONS ON SUCH TRANSACTIONS. IN ADDITION EACH YEAR THE BOARD MEMBERS COMPLETE A "CONFLICT OF INTEREST" FORM. Form 990, Part VI, Section B, line 15 THE PROCESS FOR DETERMINING COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OTHER MEMBERS OF THE WVN LEADERSHIP TEAM INCLUDES 1) A REVIEW AND APPROVAL BY INDEPENDENT MEMBERS OF THE BOARD'S COMPENSATION COMMITTEE AND FINANCE COMMITTEE 2) THE HUMAN RESOURCE DIRECTOR PROVIDES A COMPARABLE DATA REVIEW TO THE PERSONNEL COMMITTEE'S CHAIR 3) THE PERSONNEL COMMITTEE CHAIR INDICATES TO THE BOARD THAT THE COMPENSATION IS REASONABLE, AND 4) THE BOARDS DELIBERATION AND DECISION TO APPROVE THE COMPENSATION IS DOCUMENTED IN THE MEETING MINUTES. Form 990, Part VI, Section C, line 19 The organization does not make the governing documents, conflict of interest policy, or financial statements available to the public. The organization's annual report is available on its webpage at www.westminstervillagenorth.com/annual-reports. The articles of incorporation are available on the Indiana Secretary of State webpage. Form 990, Part XI, Line 2c, Audit Oversight The Board of Directors assumes responsibility for oversight of the audit of the financial statements and no processes have changed from prior year. The Westminister Foundation 11050 Presbyterian Drive Indianapolis IN 46236 351603830 Assist Westminister Village North IN 501(c)(3) Line 7 N/A 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0