2017-10-09T09:19:12-05:00 2017-05-31 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2016-06-01 351118472 SWISS VILLAGE INC % ROGER YOUNG SWIS 2605893173 1350 W MAIN STREET BERNE IN 46711 RODNEY E MASON PRESIDENT/CEO 2605893173 2017-10-16 true Joyce A Dulworth P00151125 2604604000 167.68.126.162 35027420172825000008 2017-10-09 P FD17B16453602DE2B5C268902672A980DDBA3821 099F0F322DD33191055F767B7204099BE2726B77 2016 2021-01-29 14:40:06Z RODNEY E MASON 1350 W MAIN STREET BERNE IN 46711 15348543 false X WWW.SWISSVILLAGE.ORG X 1968 IN AS A CONTINUING CARE RETIREMENT COMMUNITY, SWISS VILLAGE OFFERS RESIDENTS A FULL RANGE OF ACCOMODATIONS, RECREATIONAL ACTIVITIES AND INTERGENERATIONAL PROGRAMS. 10 10 433 154 628752 1033153 271177 9707170 10527656 460221 697621 1157030 1437496 12357574 12933950 80910 94790 0 0 8447788 9709646 0 0 44189 2661939 2528688 11190637 12333124 1166937 600826 33360713 33849178 13048318 12588992 20312395 21260186 X SWISS VILLAGE RETIREMENT COMMUNITY IS A NOT-FOR-PROFIT CORPORATION COMMITTED TO PROVIDING QUALITY SERVICES AND AFFORDABLE FACILITIES IN A CHRISTIAN ENVIRONMENT THAT ENHANCES LIFE WITH DIGNITY, MEANING AND OPPORTUNITIES FOR GROWTH. false false 11132891 94790 10561399 AS A CONTINUING CARE RETIREMENT COMMUNITY, SWISS VILLAGE OFFERS RESIDENTS A FULL RANGE OF ACCOMMODATIONS INCLUDING INDEPENDENT LIVING DUPLEXES AND APARTMENTS, RESIDENTIAL/ASSISTED LIVING APARTMENTS, HEALTHCARE, AND DEMENTIA CARE. DIVERSE PROGRAMMING, SUCH AS A WELLNESS CENTER, THERAPY SERVICES, INTERGENERATIONAL PROGRAMMING AND DAILY RECREATIONAL ACTIVITIES, ENCOURAGES INDIVIDUALS TO ENGAGE LIFE. CURRENTLY THERE ARE APPROXIMATELY 298 RESIDENTS AND 212 FULL TIME EQUIVALENT EMPLOYEES SWISS VILLAGE'S KINDER HAUS DAYCARE FACILITY IS LICENSED BY THE STATE OF INDIANA TO PROVIDE CARE TO 52 CHILDREN AGES 6 WEEKS TO 6 YEARS OLD KINDER HAUS CHILDREN BENEFIT FROM HIGH CHILD STAFF RATIOS, NUTRITIOUS MEALS, AND A VARIETY OF EDUCATIONAL LESSON PLANS DAILY. INTERGENERATIONAL PROGRAMS ARE PLANNED WITH THE RESIDENTS OF SWISS VILLAGE TO HELP PEOPLE OF ALL GENERATIONS LEARN TO INTERACT AND APPRECIATE EACH OTHER. 11132891 true true false false false false false false false true true false false false true false true false false false false false false false false false false true true true true false false false false false false false false false false false false false false false false false false false true 44 0 true 433 true false false false false false false false false false false X 10 10 true false false false false false false true true false false true true true true true true true true false IN X ROGER YOUNG 2605893173 1350 W MAIN STREET BERNE IN 46711 KENT LIECHTY BOARD PRESIDENT 3.0 0.0 X X 0 0 0 TOM MUSELMAN VICE-PRESIDENT 2.0 0.0 X X 0 0 0 GREG MEYER TREASURER 2.0 0.0 X X 0 0 0 LINDA EICHER SECRETARY 2.0 0.0 X X 0 0 0 SCOTT BIXLER DIRECTOR 2.0 0.0 X 0 0 0 MARY HABEGGER-FOX DIRECTOR 2.0 0.0 X 0 0 0 MATT LEHMAN DIRECTOR 2.0 0.0 X 0 0 0 SHARON SPRUNGER-WULLIMAN DIRECTOR 2.0 0.0 X 0 0 0 NANCY SUBLER DIRECTOR 2.0 0.0 X 0 0 0 PAUL ZUERCHER DIRECTOR 2.0 0.0 X 0 0 0 RODNEY MASON PRESIDENT / CEO 40.0 0.0 X 167272 0 10639 ROGER YOUNG VICE PRESIDENT OF FINANCE 40.0 0.0 X 98966 0 7766 266238 0 18405 2 false true false LIMBERLOST CONSTRUCTION INC PO BOX 10 GENEVA IN 46740 CONSTRUCTION 664160 HTS IN IV INC 1411 W COUNTY LINE ROAD SUITE A GREENWOOD IN 46142 THERAPY SERVICES 510049 OMNICARE INC PO BOX 7800 DETROIT MI 482781668 PHARMACY 166680 3 271177 271177 PROFESSIONAL SERVICES 623000 8497575 8497575 MANAGEMENT FEES 623000 972693 972693 CARE FEES 623000 679158 679158 NON RESIDENT REVENUE 623000 332266 332266 OTHER PROGRAM SERVICE REVENUE 623000 45964 45964 10527656 218060 218060 0 0 779849 4848 775001 0 775001 775001 2730816 15692 2266947 463869 15692 479561 479561 0 0 0 0 0 0 176541 142798 33743 33743 CHILD CARE REVENUE 351894 351894 WELLNESS INCOME 276858 276858 628752 12933950 10561399 628752 1472622 20000 20000 74790 74790 0 0 288073 288073 0 7654270 6994617 626788 32865 156484 126378 29061 1045 1053320 961175 88948 3197 557499 497167 58238 2094 5779 5779 67 67 7519 7519 0 0 29433 29433 12861 12861 60637 60553 84 6861 4703 1847 311 6101 5771 330 0 218966 207760 10134 1072 6279 5065 607 607 0 0 150833 150833 0 1724286 1722500 1786 60093 53877 6216 MAINTENANCE 91598 91504 94 SUPPLIES 58848 55906 2942 OTHER EXPENSES 88527 81652 3877 2998 12333124 11132891 1156044 44189 X 1587 1215 2597683 2694623 1800 84185 985979 817971 0 0 0 0 322829 222821 19399 19451 222098 245560 45506094 25036858 20897590 20469236 8004407 9029006 0 0 0 0 0 0 307341 265110 33360713 33849178 1534733 1431763 0 0 4939572 5041146 5655000 5345001 0 0 0 0 0 0 0 0 919013 771082 13048318 12588992 X 20294095 21176001 18300 84185 0 0 20312395 21260186 33360713 33849178 X 600826 250613 96352 X false true X true false X 1063112 418337 895194 1033153 271177 3680973 11419604 9775200 9610862 10160011 10757265 51722942 0 0 0 12482716 10193537 10506056 11193164 11028442 55403915 45392 29996 248032 40423 138312 502155 970398 1134240 1025551 1091369 4221558 45392 1000394 1382272 1065974 1229681 4723713 50680202 487246 871731 894456 905886 977534 4136853 0 487246 871731 894456 905886 977534 4136853 0 0 12969962 11065268 11400512 12099050 12005976 59540768 0.85118 0.87572 0.06948 0.05407 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7818919 86541 773794 74008 26404 8578842 7036689 852747 16926 64911 22532 7818919 6672132 102812 371497 87407 22345 7036689 6084686 100130 556531 49529 19686 6672132 5068857 504257 709361 180167 17622 6084686 1.00000 true false 437220 437220 33949684 17387114 16562750 4018949 2306157 1712792 6819518 5343587 1475931 280543 280543 20469236 0 PRESENT VALUE OF FUTURE ANNUITY 307646 LIABILITY ON SWAP 463436 771082 4931195 250613 147646 398259 4532936 8401014 8401014 12933950 3983404 147646 147646 3835758 8497366 8497366 12333124 SCHEDULE D, PART V, LINE 4 THE ORGANIZATIONAL ENDOWMENT FUND IS INTENEDED TO PROVIDE FINANCIAL ASSISTANCE TO NEEDY RESIDENTS OF SWISS VILLAGE WHO CANNOT PAY THE FULL PRIVATE PAY RATES FROM THEIR OWN RESOURCES. ASC 740 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 2D COST OF GOODS SOLD $142,798 RENTAL EXPENSES 4,848 TOTAL $147,646 PART XI, LINE 4B CONTRACT LABOR RECLASS $8,497,366 SPLIT INTEREST AGREEMENTS (173,442) GIFT ANNUITY OBLIGATIONS 77,090 TOTAL $8,401,014 PART XII, LINE 2D COST OF GOODS SOLD $142,798 RENTAL EXPENSES 4,848 TOTAL $147,646 PART XII, LINE 4D CONTRACT LABOR RECLASS $8,497,366 true BERNE POLICE DEPARTMENT 1160 W MAIN STREET BERNE IN 46711 356000950 GOVERNMENTAL 10000 COMMUNITY SUPPORT BERNE VOLUNTEER FIRE DEPARTMENT 1230 PARKWAY STREET BERNE IN 46711 356000950 GOVERNMENTAL 10000 COMMUNITY SUPPORT 2 BENEVOLENT CARE FOR RESIDENTS 11 74790 SCHEDULE I, PART I, LINE 2 ASSISTANCE TO COVER THE COST OF CARE IS PROVIDED TO THOSE RESIDENTS WHO NO LONGER HAVE THE FINANCIAL MEANS TO PAY FOR THE CARE PROVIDED. X X false false false false false false false false false RODNEY MASON PRESIDENT / CEO 167272 0 0 0 0 0 5140 0 5499 0 177911 0 A CITY OF BERNE INDIANA 356000950 085423AT8 2008-10-22 6910000 FACILITIES CONSTRUCTION false false false A 1465000 0 6871818 0 30918 0 116299 0 0 6724601 0 0 2011 false false true true A false false false false 0 false false false false A false false false false true true MORGAN STANLEY 21. false false false 0 false false A false PART V FOR 5/31/17 SWISS VILLAGE IS DEVELOPING WRITTEN PROCEDURES TO ENSURE ANY POTENTIAL VIOLATIONS OF FEDERAL TAX REQUIREMENTS ARE IDENTIFIED AND CORRECTED. FORM 990, PART VI, SECTION A, LINE 2 VARIOUS BUSINESS RELATIONSHIPS EXIST BETWEEN BOARD MEMBERS DUE TO THE FACT THAT THE ORGANIZATION OPERATES IN A SMALL COMMUNITY. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION ENGAGES AN OUTSIDE ACCOUNTING FIRM TO PREPARE AND REVIEW THE FORM 990. ONCE PREPARED, THE ORGANIZATION'S MANAGEMENT REVIEWS THE FORM IN DETAIL. A DRAFT COPY OF FORM 990 IS THEN DISTRIBUTED TO THE BOARD OF DIRECTORS FOR REVIEW AND OPPORTUNITY IS GIVEN FOR QUESTIONS AND/OR COMMENTS. AFTER ANY QUESTIONS OR CONCERNS RAISED BY BOARD MEMBERS ARE ADDRESSED, APPROVAL TO FILE IS GIVEN BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS ADOPTED A CONFLICT OF INTEREST POLICY THAT REQUIRES BOARD MEMBERS TO REVIEW THE CONFLICT OF INTEREST POLICY ANNUALLY, DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST, SIGN AND RETURN THE FORM. BOARD MEMBERS ARE REQUIRED TO ABSTAIN FROM VOTING ON ANY ISSUE WHERE A CONFLICT OF INTEREST MAY EXIST. MINUTES OF THE MEETING REFLECT THE DISCLOSURE OF A CONFLICT OF INTEREST AND THE ABSTENTION FROM VOTING. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS SETS THE PRESIDENT/CEO'S COMPENSATION. COMPARATIVE COMPENSATION OF SIMILAR POSITIONS AT OTHER CONTINUING CARE RETIREMENT COMMUNITIES WITHIN THE SAME GEOGRAPHIC AREA IS USED AS A GAUGE FOR SETTING COMPENSATION. EACH MEMBER OF THE BOARD COMPLETES A PERFORMANCE EVALUATION OF THE PRESIDENT/CEO. RESULTS ARE TABULATED, COMBINED, AND AVERAGED. THE BOARD CHAIR CONDUCTS THE PERFORMANCE REVIEW OF THE PRESIDENT/CEO AND COMMUNICATES COMPENSATION ADJUSTMENTS. THIS PROCESS WAS LAST UNDERTAKEN IN 2017. FORM 990, PART VI, SECTION B, LINE 15B SENIOR MANAGEMENT AND ALL OTHER EMPLOYEE COMPENSATION IS SET BY THE PRESIDENT/CEO IN CONSULTATION WITH THE VICE PRESIDENT OF HUMAN RESOURCES. COMPARATIVE SALARY INFORMATION IS GATHERED FROM SEVERAL SOURCES AS A PART OF THIS PROCESS. THIS PROCESS IS COMPLETED ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE THESE DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9 OTHER CHANGE IN NET ASSETS OR FUND BALANCE: CHANGE IN SPLIT INTEREST AGREEMENTS 173,442 CHANGE IN VALUE OF GIFT ANNUITY OBLIGATIONS (77,090) TOTAL $96,352