2018-04-15T10:55:15-05:00 2017-05-31 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2016-06-01 430784786 ST ANDREWS RESOURCES FOR SENIORS STAN 3147260111 1001 CRAIG ROAD NO 200 ST LOUIS MO 63146 GARY VENTOLA CFO 3147260111 2018-04-04 1 JEFF PARKER P00970069 3149254300 67.137.57.251 2018-04-04 22:27:59 CD P 7968A843484FCDAFA1EA93B2ACCB533C246A53AD C64F2497C9F983EF2FA6B112E39EF676582BFA31 2016 2021-01-29 14:40:06Z X MARY ALICE RYAN 1001 CRAIG ROAD NO 200 ST LOUIS MO 63146 31248912 0 X WWW.STANDREWS1.COM X 1961 MO OUR VISION IS A SOCEITY WHERE ALL ELDERS ARE RESPECTED, PRODUCTIVE, SECURE AND FULFILLED. OUR MISSION IS TO EMPOWER ELDERS AND THEIR CAREGIVERS THROUGH CHOICES AND OPTIONS THAT FOSTER A VITAL LIFE. 16 16 428 47 0 0 235301 322899 22319487 22285854 276145 378469 388772 340048 23219705 23327270 0 0 0 0 9048651 9395712 0 0 0 20700017 13816168 29748668 23211880 -6528963 115390 95355042 90315764 118498446 112439565 -23143404 -22123801 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 0 0 12045096 15174285 SKILLED AND ASSISTED LIVING FACILITY SERVING 500+ INDIVIDUALS THROUGHOUT THE YEAR 6332035 7111569 INDEPENDENT LIVING FACILITY SERVING 80+ INDIVIDUALS THROUGHOUT THE YEAR 18377131 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 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 53 0 428 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 0 0 X GARY VENTOLA 3147260111 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 RALPH THAMAN JR IMMEDIATE PAST CHAIR 0.50 1.50 X X 0 0 0 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 BILL BRODERICK TREASURER 0.50 1.50 X X 0 0 0 ROBERT P ELSPERMAN BOARD MEMBER 0.50 1.50 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 REV KEVIN GREGORY SECRETARY 0.50 1.50 X X 0 0 0 TARA L DUNLAP BOARD MEMBER 0.50 1.50 X 0 0 0 M ROBERT HILL MD BOARD 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 VELMA J WACHTER 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 315284 12171 TYLER TROUTMAN COO 1.00 39.00 X 0 22885 2765 GARY VENTOLA CFO 1.00 39.00 X 0 102116 9475 DIANE MEATHEANY PAST COO 1.00 39.00 X 0 219550 8271 SUSAN MCCLENAHAN EXECUTIVE DIRECTOR 40.00 0.00 X 101713 0 6312 CARLA BROOKS PAST CFO 1.00 39.00 X 0 48919 1599 101713 708754 40593 1 0 1 0 SELECT REHABILITATION PO BOX 809056 CHICAGO IL 606809056 THERAPY EXPENSES 1499002 ST ANDREW'S MANAGEMENT SERVICES 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 MANAGEMENT SERVICES 1126505 OMNICARE INC PO BOX 78000 DETROIT MI 482781668 PHARMACY SERVICES 376497 ETEGRA 1121 OLIVETTE EXECUTIVE PARKWAY ST LOUIS MO 63132 CONSTRUCTION SERVICES 194697 ADVANCED TECHNOLOGY CONSULTANTS INC 640 AXMINISTER FENTON MO 63026 TECHNOLOGY 173250 5 311389 11510 11510 322899 RESIDENCE FEES AND CHARGES 623000 22285854 22285854 22285854 272290 272290 8027821 7909142 12500 118679 -12500 106179 106179 BEAUTY AND BARBER 812900 109680 109680 MEAL AND BEVERAGE INCOME 623000 99645 99645 MISCELLANEOUS 623000 50192 50192 80531 80531 340048 23327270 22285854 0 718517 103809 103809 7268931 6146570 1122361 1359270 1133208 226062 663702 553321 110381 1196187 1196187 12162 12162 66457 66457 2292537 2281603 10934 396478 396478 1521733 1075899 445834 230033 6905 223128 1223485 706745 516740 27608 27608 65381 39953 25428 2280178 2280178 3574596 3246917 327679 358281 357074 1207 REPAIRS AND MAINTENANCE 308902 308902 BEAUTY SHOP 82178 82178 MISCELLANEOUS 74702 52408 22294 ACTIVITIES 60174 60174 45096 45096 23211880 18377131 4834749 0 3500998 2547859 1692422 1302750 1780718 1892021 33772 31114 136602 157425 99714171 36902478 49008064 62811693 35911688 20660126 3240223 912776 50555 95355042 90315764 4791842 3019034 10944 168219 81384296 63791048 5563 15260 32305801 45446004 118498446 112439565 X -23143404 -22123801 -23143404 -22123801 95355042 90315764 115390 904213 0 X X 0 1 X 1 0 X 291059 265068 274056 235301 322899 1388383 19977140 20864808 22425666 22319487 22285854 107872955 20268199 21129876 22699722 22554788 22608753 109261338 0 0 0 109261338 308052 321636 340197 329354 272290 1571529 308052 321636 340197 329354 272290 1571529 432137 405276 312595 299392 340048 1789448 21008388 21856788 23352514 23183534 23221091 112622315 0.97020 0.96700 0.01400 0.01410 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2012 AMOUNT: $ 432,137. 2013 AMOUNT: $ 405,276. 2014 AMOUNT: $ 142,057. 2015 AMOUNT: $ 159,002. 2016 AMOUNT: $ 173,531. COMMUNICATION TOWERS - 2014 AMOUNT: $ 60,690. 2015 AMOUNT: $ 47,789. 2016 AMOUNT: $ 46,310. BEAUTY AND BARBER - 2014 AMOUNT: $ 99,551. 2015 AMOUNT: $ 82,057. 2016 AMOUNT: $ 109,680. HOSPITALITY SUITE - PER DIEM - 2014 AMOUNT: $ 10,297. 2015 AMOUNT: $ 10,544. 2016 AMOUNT: $ 10,527. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 3158546 3158546 90946800 32663702 58283098 802778 740853 61925 4676047 3497923 1178124 130000 130000 62811693 DEPOSITS, ENTRANCE FEES PAYABLE AND DEFERRED ENTRANCE FEE REVENUE 45298876 DUE TO AFFILIATES 147128 45446004 X 24231483 904213 904213 23327270 0 23327270 23211880 0 23211880 0 23211880 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. X X X X 0 1 0 0 0 0 0 0 0 MARY ALICE RYAN CEO 0 252784 0 62500 0 0 0 0 0 12171 0 327455 0 0 DIANE MEATHEANY PAST COO 0 201550 0 18000 0 0 0 0 0 8271 0 227821 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 STAMS 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 15000000 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 ISSU 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 MARY ALICE RYAN AND DIANE MEATHEANY 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 MANAGEMENT SERVICES, 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 DIRECTORS SHALL BY APPOINTED BY THE GOVERNING BODY OF THE ST. ANDREW'S RESOURCES FOR SENIORS 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 15A 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. 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 SASC LLC 1001 CRAIG ROAD SUITE 200 ST LOUIS MO 63146 870806356 SENIOR CARE MO N/A 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 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 0 ST ANDREW'S MANAGEMENT SERVICES P 1196000 MANAGEMENT AGREEMENT