2016-12-08T11:37:50-06:00 2016-02-29 BKD LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2015-03-01 860410807 PEOPLE OF FAITH INC % THE ORGANIZATION PEOP 6239332807 10015 W ROYAL OAK ROAD SUN CITY AZ 85351 A CARTER SMITHERMAN CFO 6239332807 2016-12-15 true David S Mason CPA P00137279 7194714290 2015 2017-02-10 21:41:12Z ROYAL OAKS KENDRA EBERHART 10015 W ROYAL OAK ROAD SUN CITY AZ 85351 101661911 false X WWW.ROYALOAKS.COM X 1983 AZ TO PROVIDE THE HOUSING AND AMENITIES THAT PROMOTE A HIGH DEGREE OF COMFORT, SECURITY, INDEPENDENCE AND LIFE SATISFACTION FOR OUR RESIDENTS AND FUTURE RESIDENTS. 14 14 544 325 0 1046989 913813 24315471 24629751 5447642 2619707 644458 683075 31454560 28846346 31381 35000 0 0 12778132 14564451 0 0 0 12107989 13043107 24917502 27642558 6537058 1203788 131128992 127824734 86187428 89089295 44941564 38735439 TO PROVIDE THE HOUSING AND AMENITIES THAT PROMOTE A HIGH DEGREE OF COMFORT, SECURITY, INDEPENDENCE AND LIFE SATISFACTION FOR OUR RESIDENTS AND FUTURE RESIDENTS. false false 23183749 35000 24504919 PROVIDED LIFE CARE SERVICES TO APPROXIMATELY 625 RESIDENTS ON A 38 ACRE CAMPUS CONSISTING OF 360 RESIDENTIAL HOMES AND APARTMENTS, 59 ASSISTED LIVING HOMES, A 56 UNIT MEMORY CARE FACILITY, AND A 125-BED SKILLED HEALTHCARE CENTER. 23183749 true true false false false false false false false false true false false false true false false true false false false false false false true false false true false true true false false false false false false false false false false false false false false true true true true false true 150 0 true 544 true false false false false false false false false false false X 14 14 false false false false false false false true true false false true true true true true true true true false AZ X THE ORGANIZATION 6239332807 10015 W ROYAL OAK ROAD SUN CITY AZ 85351 X DEAN HILST TRUSTEE THROUGH 4/30/2015 1.0 0.0 X 0 0 0 BOB GEHRKE TRUSTEE 1.0 0.0 X 0 0 0 CAROL BRYAN VICE CHAIR 1.0 0.0 X X 0 0 0 DAN BRUSNAHAN TRUSTEE 1.0 0.0 X 0 0 0 DICK JORGENSON TRUSTEE 1.0 0.0 X 0 0 0 ERIC SHOLBERG TRUSTEE 1.0 0.0 X 0 0 0 GARY BENSON TRUSTEE 1.0 0.0 X 0 0 0 JANE BERG TRUSTEE THROUGH 4/30/2015 1.0 0.0 X 0 0 0 JANIS RYAN VICE CHAIR 1.0 0.0 X X 0 0 0 KATHRYN VEGSO SECRETARY 1.0 0.0 X X 0 0 0 MARK WOODFIELD TRUSTEE 1.0 0.0 X 0 0 0 MARY LOU ROOF TRUSTEE 1.0 1.0 X 0 0 0 MIKE CHAMBERS TRUSTEE 1.0 0.0 X 0 0 0 RICHARD HERRMANN CHAIRMAN 1.0 0.0 X X 0 0 0 WILL RICHARD TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM SCHLOFMAN TREASURER 1.0 0.0 X X 0 0 0 GRETCHEN COBB COO 40.0 0.0 X 176880 0 33907 KENDRA EBERHART CEO 40.0 0.0 X 357127 0 68520 CARTER SMITHERMAN CFO 40.0 0.0 X 118820 0 12440 DINA JO CAPEK DIRECTOR OF HEALTH SERVICES 40.0 0.0 X 147652 0 27508 JANET ADAMS DIRECTOR OF HUMAN RESOURCES 40.0 0.0 X 116627 0 21388 917106 0 163763 5 false true false SUNDT CONSTRUCTION 2620 SOUTH 55TH STREET TEMPE AZ 85282 CONSTRUCTION 618239 COMPASS GROUP 2400 YORKMONT ROAD CHARLOTTE NC 28217 FOOD SERVICE 3135240 AVCOMM TECHNOLOGY SOLUTIONS 5570 GARRISON STREET ARVADA CO 80002 AUDIO/VIDEO CONSULT 294088 MAYFAIR FLOORS 3120 W CAREFREE HIGHWAY SUITE B5 PHOENIX AZ 85086 FLOORING 496237 INSIGHT PO BOX 731069 DALLAS TX 75373 IT EQUIP & SERVICE 217432 12 X 98029 467520 348264 4821 913813 RESIDENT FEES 623000 11787377 11787377 HEALTHCARE REVENUE 623000 5688107 5688107 ENTRANCE FEES 623000 6881167 6881167 GUEST MEALS 721000 185912 185912 EMPLOYEE MEALS 721000 87188 87188 24629751 1550975 1550975 0 0 123344 123344 0 123344 123344 73868718 72799986 1068732 1068732 1068732 98029 15579 -15579 -15579 0 0 INTERNET/TELEPHONE 900099 161942 161942 OTHER INCOME 900099 413368 148268 265100 575310 28846346 24504919 3427614 35000 35000 0 0 0 767693 652539 115154 0 0 10863821 9234248 1629573 260504 221428 39076 1768518 1510116 258402 903915 768328 135587 0 34118 34118 70015 70015 0 0 296654 296654 1165098 969244 195854 228434 114217 114217 846443 656196 190247 312219 312219 0 1912850 1786347 126503 46617 46617 0 90661 4533 86128 502535 502535 0 4295646 4080864 214782 438667 135553 303114 FOOD 2395152 2275394 119758 MEDICAL SUPPLIES 146611 146611 DUES & SUBSCRIPTIONS 87273 3909 83364 RESIDENT SERVICES 63440 63440 110674 23247 87427 27642558 23183749 4458809 0 3141062 3649135 8240659 7308668 0 0 95095 115458 0 0 0 0 0 0 185780 182674 859220 822602 106051058 50960597 56455497 55090461 62151679 60655736 0 0 0 0 0 0 0 0 131128992 127824734 2214274 2418575 0 0 44019088 45855722 38635000 39545000 0 0 0 0 0 0 0 0 1319066 1269998 86187428 89089295 X 40663520 34830788 4278044 3904651 0 0 44941564 38735439 131128992 127824734 X 1203788 -7360016 -49897 X false true X true false X 440702 684664 727642 1046989 913813 3813810 21378643 22161992 22708021 24280374 24504919 115033949 374522 444162 589515 583698 700142 2692039 0 0 22193867 23290818 24025178 25911061 26118874 121539798 279661 156963 186019 135397 178188 936228 0 0 0 0 0 0 279661 156963 186019 135397 178188 936228 120603570 1437000 1582714 1958479 1716273 1674319 8368785 0 1437000 1582714 1958479 1716273 1674319 8368785 0 0 23630867 24873532 25983657 27627334 27793193 129908583 0.92837 0.92884 0.06442 0.06352 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3227453 3227453 89099497 42431053 46668444 13646477 8529544 5116933 77631 77631 55090461 0 GIFT ANNUITIES 1269998 1269998 21452012 -7360016 -34318 -7394334 28846346 28846346 27658137 15579 15579 27642558 27642558 SCHEDULE D, PART V, LINE 4 Intended use of Endowment Funds THE ORGANIZATION HAS HISTORICALLY RECEIVED DONATIONS INTO A CAPITAL IMPROVEMENT TYPE ACCOUNT AS THE ONLY MECHANISM, HOWEVER THE DONORS HAVE RARELY, IF EVER IDENTIFIED AN INTENDED USE. THE ORGANIZATION INTENDS TO FULFILL SPECIFIC DONOR INTENT WHEN SPECIFIED, AND ALL OTHER AVAILABLE NONSPECIFIC DONATIONS FOR CAPITAL IMPROVEMENTS, EMPLOYEE SCHOLARSHIPS, FUNDRAISING ACTIVITIES, AND ANY OTHER PROJECTS OR PROGRAMS THAT ENHANCE THE LIVES OF ROYAL OAKS RESIDENTS. SCHEDULE D, PART X, LINE 2 Organization's liability for uncertain tax positions 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. SCHEDULE D, PART XI, LINE 2D REVENUE ON BOOKS, NOT ON RETURN SPECIAL EVENT EXPENSE RECLASSED FROM EXPENSE AND NETTED AGAINST REVENUE 15,579 CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT (49,897) TOTAL (34,318) SCHEDULE D, PART XII, LINE 2D EXPENSE ON BOOKS, NOT ON RETURN SPECIAL EVENT EXPENSE RECLASSED FROM EXPENSE AND NETTED AGAINST REVENUE 15,579 TOTAL 15,579 DINNER 98029 98029 15579 NONE 0 98029 98029 15579 15579 -15579 true SUN CITY FIRE DEPARTMENT 16602 N 99TH AVE SUN CITY AZ 85373 860409619 GOVERNMENT 25000 SUPPORT FIRE DEPARTMENT SUN CITY SHERIFF POSSE PO BOX 2229 SUN CITY AZ 85372 510178733 GOVERNMENT 10000 SUPPORT LAW ENFORCEMENT 2 SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING GRANT FUNDS THE ORGANIZATION SELECTS GRANT RECIPIENTS FROM THE LOCAL COMMUNITY WHO PROVIDE VALUABLE SERVICES THAT SUPPORT THE COMMUNITY AT LARGE AND THE ORGANIZATION ITSELF. AT THE CURRENT TIME, ONLY GOVERNMENTAL ENTITIES ARE SUPPORTED. X X X X false true false false false false false true false GRETCHEN COBB COO 145563 0 23833 0 7484 0 8314 0 25593 0 210787 0 0 0 KENDRA EBERHART CEO 303541 0 45000 0 8586 0 40909 0 27611 0 425647 0 0 0 DINA JO CAPEK DIRECTOR OF HEALTH SERVICES 126786 0 15943 0 4923 0 8314 0 19194 0 175160 0 0 0 SCHEDULE J, PART I, LINE 4B 457(F) PLANS THE CEO PARTICIPATED IN A 457(F) PLAN DURING THE YEAR. THE PLAN PROVIDES THE PARTICIPANT WITH SUPPLEMENTAL DEFERRED COMPENSATION, SUBJECT TO THE SUBSTANTIAL RISKS OF FORFEITURE, TO ENCOURAGE CONTINUED EMPLOYMENT FOR A SIGNIFICANT PERIOD OF TIME. THE AMOUNT FOR CALENDAR YEAR 2015 WAS $32,595 AND IS INCLUDED ON SCHEDULE J, PART II COLUMN C AS OTHER DEFERRED COMPENSATION. SCHEDULE J, PART I, LINE 7 NON-FIXED PAYMENTS THE CEO, COO, DIRECTOR OF HEALTH SERVICES, DIRECTOR OF HUMAN RESOURCES, AND CONTROLLER ARE ELIGIBLE TO PARTICIPATE IN AN ANNUAL INCENTIVE PLAN. IN ORDER TO BE ELIGIBLE FOR A PAYMENT UNDER THE PLAN, ALL OF THE FOLLOWING CRITERIA MUST BE MET: 1) MUST BE EMPLOYED BY ROYAL OAKS ON THE LAST DAY OF THE PLAN YEAR; 2) MUST HAVE MET SPECIFIC PERFORMANCE GOALS; AND 3) ROYAL OAKS MUST HAVE HAD A NET PROFIT AFTER PAYMENT OF INCENTIVE BONUSES ARE TAKEN INTO ACCOUNT. A AZ Health Facilities Authority 860453292 2014-05-22 26295000 Current Refunding false false false B AZ Health Facilities Authority 860453292 2014-05-22 15000000 Const. of Memory Care Facility false false false A 1730000 0 26295000 0 0 0 0 0 0 0 26595000 0 2014 true false true true B 20000 0 15000000 0 179691 0 379918 0 0 14620082 0 0 2015 false false true true A false false false false 0.00000 0.00000 0.00000 false false false true B false false false false 0.00000 0.00000 0.00000 false false false true A false true false false true false 0 false 0 false true B false true false false true false 0 false 0 false true A true B true FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW FORM 990 A DRAFT FORM 990 FOR THE ORGANIZATION WAS DISTRIBUTED PRIOR TO THE NOVEMBER BOARD OF TRUSTEES MEETING ALONG WITH A SUMMARY PAGE, AND REVIEW OF THE FORM 990 WAS LISTED AS AN AGENDA ITEM FOR QUESTIONS AND DISCUSSIONS BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY MEMBERS OF THE BOARD ANNUALLY REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY. COMMUNICATION WITH BOARD MEMBERS ENSURES THAT ALL CONFLICTS ARE DISCLOSED. IF A CONFLICT EXISTS, A BOARD MEMBER SHALL DISCLOSE SUCH CONFLICT, REFRAIN FROM VOTING, NOT USE HIS/HER PERSONAL INFLUENCE ON THE MATTER, AND NOT BE COUNTED IN DETERMINING THE QUORUM FOR THE MEETING. FORM 990, PART VI, SECTION B, LINE 15A REVIEW OF CEO'S COMPENSATION CEO COMPENSATION WAS REVIEWED BY AN INDEPENDENT COMPENSATION CONSULTANT AND APPROVED BY THE ORGANIZATION'S BOARD. THE ORGANIZATION USES SEVERAL OTHER SOURCES INCLUDING FORM 990'S OF OTHER ORGANIZATIONS AND INDUSTRY COMPENSATION STUDIES. REVIEWS ARE CONDUCTED ANNUALLY AND DOCUMENTED IN EMPLOYEE FILES. FORM 990, PART VI, SECTION B, LINE 15B REVIEW OF OTHER OFFICER AND KEY EMPLOYEE COMPENSATION OTHER OFFICER AND KEY EMPLOYEE COMPENSATION WAS REVIEWED BY THE ORGANIZATION'S CEO AND DIRECTOR OF HUMAN RESOURCES. THE ORGANIZATION USES SEVERAL SOURCES TO DETERMINE COMPENSATION OF OTHER OFFICERS INCLUDING INDEPENDENT COMPENSATION CONSULTANTS, FORM 990'S OF OTHER ORGANIZATIONS AND INDUSTRY COMPENSATION STUDIES. THE REVIEW OF COMPENSATION IS CONDUCTED ANNUALLY AND DOCUMENTED ACCORDINGLY. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS THE CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT (49,096) FORM 990, PART XII, LINE 2C CHANGE IN COMMITTEE OVERSIGHT AN AUDIT COMMITTEE WAS FORMED IN 2015-2016 FOR OVERSIGHT OF AUDIT SERVICES. CACTUS SKY HOLDINGS LLC 10015 WEST ROYAL OAK ROAD SUN CITY AZ 85351 810863279 REAL ESTATE AZ 100000 PEOPLE OF FAITH FOUNDATION INC 10015 WEST ROYAL OAK ROAD SUN CITY AZ 85351 942929146 SPPRT P.O.F. AZ 501(C)(3) LN11 TYPE I POF true false false true false false false false false false false false false false false true false true true false PEOPLE OF FAITH FOUNDATION INC C 467520 CASH VALUE PEOPLE OF FAITH FOUNDATION INC O 132000 CASH VALUE PEOPLE OF FAITH FOUNDATION INC Q 58961 CASH VALUE PEOPLE OF FAITH FOUNDATION INC R 51166 CASH VALUE