2017-03-29T14:51:24-05:00 2016-05-31 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2015-06-01 430784786 ST ANDREWS RESOURCES FOR SENIORS STAN 3147260111 6633 DELMAR BLVD NO 200 ST LOUIS MO 63130 GARY VENTOLA CFO 3147260111 2017-03-29 1 JEFF PARKER P00970069 3149254300 2015 2021-01-29 14:40:06Z MARY ALICE RYAN 6633 DELMAR BLVD NO 200 ST LOUIS MO 63130 73784678 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 16 393 30 0 0 274056 235301 21813894 22319487 340197 276145 543223 388772 22971370 23219705 60000 0 0 0 9045210 9048651 0 0 0 13906272 20700017 23011482 29748668 -40112 -6528963 65495327 95355090 80515440 118498494 -15020113 -23143404 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 14142883 17610504 SKILLED AND ASSISTED LIVING FACILITY SERVING 500+ INDIVIDUALS THROUGHOUT THE YEAR. THE OBLIGATED GROUP'S DIRECT AND INDIRECT COSTS FOR SERVICES FURNISHED UNDER ITS CHARITY CARE POLICY AGGREGATES APPROXIMATELY $216,000 FOR THE YEAR ENDED MAY 31, 2016. 10622885 4708983 INDEPENDENT LIVING FACILITY SERVING 80+ INDIVIDUALS THROUGHOUT THE YEAR 24765768 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 59 0 393 1 0 0 0 0 0 0 0 0 0 0 X 16 16 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X GARY VENTOLA 3147260111 6633 DELMAR BLVD ST LOUIS MO 63130 RALPH THAMAN JR CHAIR 0.50 1.50 X X 0 0 0 REV RICHARD ELLERBRAKE VICE CHAIR 0.50 1.50 X X 0 0 0 LISA BERNSTEIN SECRETARY 0.50 1.50 X X 0 0 0 BILL BRODERICK TREASURER 0.50 1.50 X X 0 0 0 ROBERT P ELSPERMAN IMMEDIATE PAST CHAIR 0.50 1.50 X 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 BOARD MEMBER 0.50 1.50 X 0 0 0 REV DR ANITA HENDRIX STANDING 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 5.00 36.00 X 0 283943 23155 CARLA BROOKS PAST CFO 5.00 36.00 X 0 99534 2976 GREGORY ELLIOT PAST CFO 5.00 36.00 X 0 203554 6678 DIANE MEATHEANY COO 15.00 26.00 X 0 192307 7869 SUSAN MCCLENAHAN EXECUTIVE DIRECTOR 40.00 0.00 X 94540 0 8435 94540 779338 49113 0 0 1 0 SELECT REHABILITATION PO BOX 809056 CHICAGO IL 606809056 THERAPY EXPENSES 1233183 ST ANDREW'S MANAGEMENT SERVICES 6633 DELMAR BLVD ST LOUIS MO 63130 MANAGEMENT SERVICES 1029058 ETEGRA 1121 OLIVETTE EXECUTIVE PARKWAY ST LOUIS MO 63132 CONSTRUCTION SERVICES 787097 OMNICARE INC PO BOX 78000 DETROIT MI 482781668 CONSTRUCTION SERVICES 368546 CLIFTONLARSONALLEN 600 WASHINGTON AVE SUITE 1800 ST LOUIS MO 63101 ACCOUNTING SERVICES 237212 5 235301 235301 RESIDENCE FEES AND CHARGES 623000 22319487 22319487 22319487 329354 329354 50510111 1653 50563449 1524 -53338 129 -53209 -53209 MEAL AND BEVERAGE INCOME 623000 159002 159002 BEAUTY AND BARBER 812900 82057 82057 MISCELLANEOUS 623000 55583 55583 92130 92130 388772 23219705 22319487 0 664917 109496 109496 7005350 5788774 1216576 1337772 1088437 249335 596033 484944 111089 1041316 1041316 84240 84240 11641 11641 2231882 2203893 27989 345245 345245 1422298 993050 429248 245763 5985 239778 1209403 664999 544404 24380 24380 27255 7648 19607 2521601 2521601 3496103 2992356 503747 367461 366330 1131 LOSS ON BOND REDEMPTION 6720914 6720914 BAD DEBT 471632 471632 REPAIRS AND MAINTENANCE 273494 273494 BEAUTY SHOP 86045 86045 119344 95666 23678 29748668 24765768 4982900 0 3184164 3409022 113909 91976 917245 1692470 1661336 1780718 22371 33772 132826 136602 82753926 33745862 43924648 49008064 13551373 35911688 0 0 1936900 3240223 50555 50555 65495327 95355090 3866673 4791842 123295 10944 47360201 57074296 5993 5563 24310000 29159278 32305849 80515440 118498494 X -15020113 -23143404 -15020113 -23143404 65495327 95355090 X -6528963 -1068074 -526254 X X 0 1 X 1 0 X 228608 291059 265068 274056 235301 1294092 19721067 19977140 20864808 21813894 22319487 104696396 19949675 20268199 21129876 22087950 22554788 105990488 0 0 0 105990488 245165 308052 321636 340197 329354 1544404 245165 308052 321636 340197 329354 1544404 448585 432137 405276 392997 388772 2067767 20643425 21008388 21856788 22821144 23272914 109602659 0.96700 0.96780 0.01410 0.01280 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MEAL AND BEVERAGE INCOME - 2014 AMOUNT: $ 142,057. 2015 AMOUNT: $ 159,002. MISCELLANEOUS - 2011 AMOUNT: $ 448,585. 2012 AMOUNT: $ 432,137. 2013 AMOUNT: $ 405,276. 2014 AMOUNT: $ 90,699. 2015 AMOUNT: $ 55,583. COMMUNICATION TOWERS - 2014 AMOUNT: $ 60,690. 2015 AMOUNT: $ 47,789. BEAUTY AND BARBER - 2014 AMOUNT: $ 99,551. 2015 AMOUNT: $ 82,057. OTHER PERSONAL SERVICE INCOME - 2015 AMOUNT: $ 33,797. HOSPITALITY SUITE - PER DIEM - 2015 AMOUNT: $ 10,544. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 3158546 3158546 66451311 29793679 36657632 802778 711128 91650 4105817 3241055 864762 8235474 8235474 49008064 DEPOSITS ON ENTRANCE FEES 32111216 DUE TO AFFILIATES 194633 32305849 X 22151631 -1068074 -1068074 23219705 0 23219705 29748668 0 29748668 0 29748668 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 217050 0 66893 0 0 0 12740 0 10415 0 307098 0 12087 GREGORY ELLIOT PAST CFO 0 203554 0 0 0 0 0 0 0 6678 0 210232 0 0 DIANE MEATHEANY COO 0 184084 0 8223 0 0 0 0 0 7869 0 200176 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 58593062 4023926 1171861 27564532 25832743 2017 0 1 0 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 PURPOSE OF TAX EXEMPT BONDS - SCHEDULE K, PART I, COLUMN F NEW CONSTRUCTION OF THE WILLOWS PHASE III, REMODELING, AND EQUIPMENT AT EXISTING FACILITIES, REFUNDING OF SERIES 2007A&B BONDS, REFUNDING OF SERIES 2002A BONDS. SCHEDULE K, PART I 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. SCHEDULE K, PART I AS PART OF THE ISSUANCE OF THE SERIES 2015 REVENUE BONDS, THE PREVIOUSLY OUTSTANDING SERIES 2007 REVENUE BONDS HAVE BEEN REFUNDED IN THEIR ENTIRETY. FOR THIS REASON, THE SERIES 2007 REVENUE BONDS HAVE BEEN REMOVED FROM SCHEDULE K REPORTING. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION DELEGATED MANAGEMENT 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 STARS 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 B, LINE 11 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 11 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 PRESIDENT OF THE BOARD OF DIRECTORS OF STARS SYSTEM. FORM 990, PART VI, SECTION B, LINE 12C 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. THE ORGANIZATION DOES NOT COMPENSATE ANY OFFICERS OR KEY EMPLOYEES. 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. FORM 990, PART XI, LINE 9: TRANSFER TO AFFILIATES -131,725. TRANSFER OF LAND TO AFFILIATE -394,529. 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 6633 DELMAR BLVD ST LOUIS MO 63130 260568165 FUNDRAISING MO 501(C)(3) LINE 7 ST ANDREW'S RESOURCES FOR SENIORS SYSTEM 0 ST ANDREW'S RESOURCES FOR SENIORS SYSTEM 6633 DELMAR BLVD ST LOUIS MO 63130 260568133 HEALTH MANAGEMENT MO 501(C)(3) LINE 9 0 GOOD SAMARITAN INDEPENDENT LIVING INC 6633 DELMAR BLVD ST LOUIS MO 63130 431825029 ASSISTED AND INDEPENDENT LIVING MO 501(C)(3) LINE 9 ST ANDREW'S RESOURCES FOR SENIORS SYSTEM 0 GOOD SAMARITAN INC 6633 DELMAR BLVD ST LOUIS MO 63130 430666750 SUPPORTING ORGANIZATION MO 501(C)(3) LINE 11B, II ST ANDREW'S RESOURCES FOR SENIORS SYSTEM 0 ST ANDREW'S AT HOME SERVICES LLC 6633 DELMAR BLVD ST LOUIS MO 63130 260314772 HOME HEALTH SERVICES MO 501(C)(3) LINE 9 ST ANDREW'S RESOURCES FOR SENIORS SYSTEM 0 ST ANDREW'S FRANCIS PLACE 300 FORBY ROAD EUREKA MO 63025 430493215 RETIREMENT HOME MO 501(C)(3) LINE 9 ST ANDREW'S RESOURCES FOR SENIORS SYSTEM 0 ST ANDREW'S ASSISTED LIVING OF BRIDGETON 6633 DELMAR BLVD ST LOUIS MO 63130 431744746 RETIREMENT HOME MO 501(C)(3) LINE 9 ST ANDREW'S RESOURCES FOR SENIORS SYSTEM 0 SASC LLC 6633 DELMAR BLVD ST LOUIS MO 63130 870806356 SENIOR CARE MO N/A ST ANDREW'S MANAGMENT SERVICES INC 6633 DELMAR BLVD ST LOUIS MO 63130 431250225 MANAGEMENT MO N/A C 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 0