2016-10-06T14:30:47-05:00 2016-05-31 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2015-06-01 351118472 SWISS VILLAGE INC % ROGER YOUNG SWIS 2605893173 1350 W MAIN STREET BERNE IN 46711 RODNEY E MASON PRESIDENT/CEO 2605893173 2016-10-15 true Joyce A Dulworth P00151125 2604604000 2016-10-15 2015 2017-02-10 21:41:12Z RODNEY E MASON 1350 W MAIN STREET BERNE IN 46711 12741175 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 10 470 92 621962 895194 1033153 9505858 9707170 464131 460221 805314 1157030 11670497 12357574 115353 80910 0 0 8786110 8447788 0 0 78819 2594468 2661939 11495931 11190637 174566 1166937 31686461 33360713 12079926 13048318 19606535 20312395 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 9883592 64910 9520302 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 280 RESIDENTS AND 225 FULL TIME EQUIVALENT EMPLOYEES SWISS VILLAGE'S KINDER HAUS DAYCARE FACILITY IS LICENSED BY THE STATE OF INDIANA TO PROVIDE CARE TO 50 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. 9883592 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 46 0 true 470 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 MARK SETTLEMYRE 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 164849 0 7369 ROGER YOUNG VICE PRESIDENT OF FINANCE 40.0 0.0 X 91835 0 4985 256684 0 12354 1 false true false LIMBERLOST CONSTRUCTION INC PO BOX 88029 GENEVA IN 46740 CONSTRUCTION 966699 HTS IN IV INC 1411 W COUNTY LINE ROAD SUITE A GREENWOOD IN 46142 THERAPY SERVICES 465767 B J CONSTRUCTION 429 E DUPONT ROAD FORT WAYNE IN 46825 PAVING 168900 OMNICARE INC PO BOX 7800 DETROIT MI 48278 PHARMACY 167359 4 1033153 1033153 PROFESSIONAL SERVICES 623000 7823548 7540439 283109 CARE FEES 623000 901037 901037 MANAGEMENT FEES 623000 915143 915143 MEAL INCOME 623000 48587 48587 OTHER PROGRAM SERVICE REVENUE 623000 18855 18855 9707170 184597 184597 0 0 721289 3340 717949 0 717949 717949 642125 366501 275624 275624 275624 0 0 113988 13760 100228 100228 CHILD CARE REVENUE 338853 338853 338853 12357574 9524289 621962 1178170 16000 16000 64910 64910 0 0 172218 172218 0 7021981 6189763 807971 24247 137373 109923 26976 474 636067 527936 63352 44779 480149 398524 80125 1500 0 0 24831 24831 0 0 28125 28125 35217 33451 1589 177 64201 63852 349 5545 3250 1977 318 5475 5122 353 0 202695 192646 9104 945 5896 5292 302 302 0 0 143055 143055 0 1681503 1679385 2118 52399 50960 1439 FOOD 168180 168180 MAINTENANCE 98114 97985 129 SUPPLIES 69421 57620 6914 4887 OTHER EXPENSES 77282 75738 354 1190 11190637 9883592 1228226 78819 1991 1587 2061349 2597683 13945 1800 611866 985979 0 0 0 0 0 322829 21045 19399 192727 222098 44516835 23619245 20992196 20897590 7505662 8004407 0 0 0 0 0 0 285680 307341 31686461 33360713 1118810 1534733 0 0 3051370 4939572 5860000 5655000 0 0 0 0 0 0 0 0 2049746 919013 12079926 13048318 X 19421051 20294095 185484 18300 0 0 19606535 20312395 31686461 33360713 X 1166937 -427036 -34041 X X false true X true false X 1713874 1063112 418337 895194 1033153 5123670 12905876 11419604 9775200 9610862 10160011 53871553 0 0 0 14619750 12482716 10193537 10506056 11193164 58995223 884348 45392 29996 248032 40423 1248191 970398 1134240 1025551 3130189 884348 45392 1000394 1382272 1065974 4378380 54616843 213039 487246 871731 894456 905886 3372358 0 213039 487246 871731 894456 905886 3372358 0 0 14832789 12969962 11065268 11400512 12099050 62367581 0.87572 0.93770 0.05407 0.04230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7036689 852747 16926 64911 22532 7818919 6672132 102812 371497 87407 22345 7036689 6084686 100130 556531 49529 19686 6672132 5068857 504257 709361 180167 17622 6084686 4170808 1400678 -141420 341748 19461 5068857 1.00000 true false 437220 437220 33285087 16265497 17019590 3874473 2159124 1715349 6563090 5194624 1368466 356965 356965 20897590 0 PRESENT VALUE OF FUTURE ANNUITY PAYME 150947 LIABILITY ON SWAP 636878 CONTINGENT LIABILITIES 0 ANNUITY LIABILITY 131188 919013 4525976 -427036 17100 -409936 4935912 7421662 7421662 12357574 3820116 17100 17100 3803016 7387621 7387621 11190637 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 $13,760 RENTAL EXPENSES 3,340 TOTAL $17,100 PART XI, LINE 4B CONTRACT LABOR RECLASS $7,387,621 SPLIT INTEREST AGREEMENTS 12,662 GIFT ANNUITY OBLIGATIONS 21,379 TOTAL $7,421,662 PART XII, LINE 2D COST OF GOODS SOLD $13,760 RENTAL EXPENSES 3,340 TOTAL $17,100 PART XII, LINE 4D CONTRACT LABOR RECLASS $7,387,621 TOTAL $7,387,621 true BERNE POLICE DEPARTMENT 1160 W MAIN STREET BERNE IN 46711 356000950 GOVERNMENTAL 8000 COMMUNITY SUPPORT BERNE VOLUNTEER FIRE DEPARTMENT 1230 PARKWAY STREET BERNE IN 46711 356000950 GOVERNMENTAL 8000 COMMUNITY SUPPORT 2 BENEVOLENT CARE FOR RESIDENTS 12 64910 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 164849 0 0 0 0 0 0 0 7369 0 172218 0 A CITY OF BERNE INDIANA 356000950 085423AT8 2008-10-22 6910000 FACILITIES CONSTRUCTION false false false A 0 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 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 2016. 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 HUMAN RESOURCES DIRECTOR. 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: UNREALIZED LOSS ON SWAP 12,662 CHANGE IN VALUE OF GIFT ANNUITY OBLIGATIONS 21,379 TOTAL $34,041