2016-04-18T12:51:21-05:00 2015-05-31 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2014-06-01 430784786 ST ANDREWS RESOURCES FOR SENIORS STAN 3147260111 6633 DELMAR BLVD NO 200 ST LOUIS MO 63130 CARLA BROOKS CFO 3147260111 2016-04-16 1 JEFF PARKER P00970069 3149254300 2014 2016-08-17 19:52:53Z MARY ALICE RYAN 6633 DELMAR BLVD NO 200 ST LOUIS MO 63130 47143829 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. 20 20 400 24 0 0 265068 274056 20864808 21813894 307960 490423 405276 392997 21843112 22971370 207589 60000 0 0 8755824 9045210 0 0 0 13362674 13906272 22326087 23011482 -482975 -40112 68202204 65495327 82991741 80515440 -14789537 -15020113 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 11986567 60000 15159954 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 AGGREGATED APPROXIMATELY $152,000 FOR THE YEAR ENDED MAY 31, 2015. 6248726 6653940 INDEPENDENT LIVING FACILITY SERVING 80+ INDIVIDUALS THROUGHOUT THE YEAR 18235293 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 46 0 400 1 0 0 0 0 0 0 0 0 0 0 X 20 20 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X CARLA BROOKS 3147260111 6633 DELMAR BLVD ST LOUIS MO 63130 BARRY BOEHM CHAIR 0.50 1.50 X X 0 0 0 RALPH THAMAN JR VICE CHAIR 0.50 1.50 X X 0 0 0 ROSEMARY WICK SECRETARY 0.50 1.50 X X 0 0 0 ROBERT ELSPERMAN TREASURER 0.50 1.50 X X 0 0 0 JOHN BARSANTI JR PAST CHAIR 0.50 1.50 X 0 0 0 JANICE BURGGRABE DIRECTOR 0.50 1.50 X 0 0 0 SEAN DAVIS DIRECTOR 0.50 1.50 X 0 0 0 MARK HILLIS DIRECTOR 0.50 1.50 X 0 0 0 HAMLET KELLEY DIRECTOR 0.50 1.50 X 0 0 0 TOM KING DIRECTOR 0.50 1.50 X 0 0 0 KEN KOTIZA DIRECTOR 0.50 1.50 X 0 0 0 DAVID LUCKES DIRECTOR 0.50 1.50 X 0 0 0 REV HELEN LUDBROOK DIRECTOR 0.50 1.50 X 0 0 0 JEFFERSON MILLER JR DIRECTOR 0.50 1.50 X 0 0 0 MARIE OETTING DIRECTOR 0.50 1.50 X 0 0 0 REV DR PAUL REITER DIRECTOR 0.50 1.50 X 0 0 0 JOSEPH SELLINGER DIRECTOR 0.50 1.50 X 0 0 0 ELLEN SHERBERG DIRECTOR 0.50 1.50 X 0 0 0 REV DR GEORGE SMITH DIRECTOR 0.50 1.50 X 0 0 0 MARVIN WOOL DIRECTOR 0.50 1.50 X 0 0 0 MARY ALICE RYAN CEO 5.00 40.00 X 0 337198 23966 GREGORY ELLIOTT CFO 5.00 40.00 X 0 211370 16151 DIANE MEATHEANY COO 15.00 35.00 X 0 223738 8805 SUSAN MCCLENAHAN EXECUTIVE DIRECTOR 40.00 0.00 X 104300 0 8713 104300 772306 57635 1 0 1 0 SELECT REHABILITATION PO BOX 809056 CHICAGO IL 60680 THERAPY EXPENSES 1212606 ST ANDREW'S MANAGEMENT SERVICES 6633 DELMAR BLVD ST LOUIS MO 63130 MANAGEMENT SERVICES 538988 LAVELLE CONSTRUCTION SERVICES 5 GREENFIELD COURT ST CHARLES MO 63303 CONSTRUCTION SERVICES 186396 TEAM FOUR INC 1121 OLIVETTE EXECUTIVE PKWY ST LOUIS MO 63132 CONSTRUCTION SERVICES 143147 BKD LLP 211 N BROADWAY SUITE 600 ST LOUIS MO 63102 ACCOUNTING SERVICES 134929 5 257292 16764 274056 RESIDENCE FEES AND CHARGES 623000 21813894 21813894 21813894 340197 340197 24322685 24137495 34964 185190 -34964 150226 150226 MEAL AND BEVERAGE INCOME 623000 142057 142057 BEAUTY AND BARBER 812900 99551 99551 COMMUNICATION TOWERS 532000 60690 60690 90699 90699 392997 22971370 21813894 0 883420 60000 60000 108815 108815 7018378 5760581 1257797 1374061 1110590 263471 543956 439655 104301 938504 938504 20048 20048 21923 21923 1951334 1905908 45426 363426 363426 1444242 1059662 384580 248906 68623 180283 1266721 740046 526675 27016 27016 80215 66251 13964 3041028 3041028 3580813 3088748 492065 332840 331646 1194 REPAIRS AND MAINTENANCE 300762 300762 BAD DEBT 96479 96479 BEAUTY SHOP 84408 84408 ACTIVITIES 41604 41604 66003 39302 26701 23011482 18235293 4776189 0 452886 3267630 2845187 1333358 917245 0 1661336 0 22371 389195 132826 74704726 30780078 45967974 43924648 8867750 13551373 4474000 3851742 1936900 50555 50555 68202204 65495327 5750190 3866673 124903 123295 48032567 47360201 7680 5993 29076401 29159278 82991741 80515440 X -14789537 -15020113 -14789537 -15020113 68202204 65495327 X -40112 -148936 -41528 X X 0 1 X 1 0 X 208326 228608 291059 265068 274056 1267117 19226823 19721067 19977140 20864808 21813894 101603732 19435149 19949675 20268199 21129876 22087950 102870849 0 0 0 102870849 141952 245165 308052 321636 340197 1357002 141952 245165 308052 321636 340197 1357002 389908 448585 432137 405276 392997 2068903 19967009 20643425 21008388 21856788 22821144 106296754 0.96780 0.96440 0.01280 0.01390 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2010 AMOUNT: $ 389,908. 2011 AMOUNT: $ 448,585. 2012 AMOUNT: $ 432,137. 2013 AMOUNT: $ 405,276. 2014 AMOUNT: $ 90,699. COMMUNICATION TOWERS - 2014 AMOUNT: $ 60,690. BEAUTY AND BARBER - 2014 AMOUNT: $ 99,551. MEAL AND BEVERAGE INCOME - 2014 AMOUNT: $ 142,057. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 3552151 3552151 66073559 27184753 38888806 796003 665037 130966 3947145 2930288 1016857 335868 335868 43924648 DEPOSITS ON ENTRANCE FEES 29112099 DUE TO AFFILIATES 47179 29159278 X 22857398 -148936 34964 -113972 22971370 0 22971370 23046446 34964 34964 23011482 0 23011482 PART IV, LINE 2B: THE ORGANIZATION IS THE CUSTODIAN OF RESIDENT FUNDS HELD ON BEHALF OF RESIDENTS. PART X, LINE 2: THE OBLIGATED GROUP APPLIES THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS IN ACCORDANCE WITH THE INCOME TAX STANDARD. THIS STANDARD PRESCRIBES RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS 34,964. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS 34,964. 1 ST ANDREW'S CHARITABLE FOUNDATION 6633 DELMAR BLVD ST LOUIS MO 63130 260568165 501(C)(3) 60000 FINANCIAL SUPPORT 1 PART I, LINE 2: THE BOARD OF DIRECTORS ANNUALLY REVIEWS, SELECTS AND AWARDS FINANCIAL ASSISTANCE BASED ON OPERATING NEEDS. X X X X 0 1 0 0 0 0 0 0 0 MARY ALICE RYAN CEO 0 250312 0 86886 0 0 0 12087 0 11879 0 361164 0 14167 GREGORY ELLIOTT CFO 0 193370 0 18000 0 0 0 0 0 16151 0 227521 0 0 DIANE MEATHEANY COO 0 205738 0 18000 0 0 0 0 0 8805 0 232543 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 WITH RELATED 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 INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF ST LOUIS MO 431170145 791524BC4 2007-09-05 62604788 NEW CONSTRUCTION AND REFUND PRIOR BONDS 0 0 0 A 14760000 71115069 3752707 3374928 1384796 20996453 41606185 2012 1 1 1 1 A 0 1 0 0 0.00310 0.00000 0.00310 0 0 1 A 0 0 0 1 1 0 0 1 A 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF ST LOUIS DATE THE REBATE COMPUTATION WAS PERFORMED: 12/01/2014 PURPOSE OF TAX EXEMPT BONDS - SCHEDULE K, PART I, COLUMN F NEW CONSTRUCTION OF THE WILLOWS PHASE III, REMODELING, AND EQUIPMENT AT EXISTING FACILITIES, REFUUNDING OF SERIES 1997A BONDS, REFUNDING OF SERIES 2002 A BONDS TOTAL PROCEEDS OF ISSUE - SCHEDULE K, PART II, LINE 3 TOTAL PROCEEDS INCLUDE TRANSFERRED PROCEEDS OF $4,179,734 AND INVESTMENT PROCEEDS OF $4,330,547 GROSS PROCEEDS INVESTED IN A GIC - SCHEDULE K, PART IV, LINE 4 BAYERISCHE HYPO UND VEREINSBANK, AG NEW YORO BANK 9/5/2007 - 5/31/2010, 27 YEARS MBIA, INC #007758 (PROJECT FUND) 11/13/2007 - 4/1/2009, 14 YEARS MBIA, INC #007741 (CAPITALIZED INTEREST FUND) 11/13/2007 - 12/1/2009, 21 YEARS FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION DELEGATED MANAGEMENT DUTIES TO ST. ANDREWS 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 BE APPOINTED BY THE GOVERNING BODY OF STARSS, 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 DIRECOTR BECOMES VACANT FOR ANY REASON, STARSS SHALL APPOINT A SUCCESSOR OR SUCCESSORS FOR THE UNEXPIRED TERM. DIRECTORS MAY BE REMOVED, WITH OR WITHOUT CAUSE, BY THE BOARD OF DIRECTORS OF STARSS. 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 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 15 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. FORM 990, PART XI, LINE 9: TRANSFER TO AFFILIATES -399,647. FORGIVENESS OF ALLOCATED SHARED SERVICE 358,119. PARI XII, LINE 2C THE CFO COORDINATES THE REVIEW OF THESE REPORTS WITH THE ADMINISTRATION AND FINANCE COMMITTEE OF THE STARS SYSTEM. ST ANDREWS CHARITABLE FOUNDATION 6633 DELMAR BLVD ST LOUIS MO 63130 260568165 FUNDRAISING MO 501(C)(3) LINE 7 ST ANDREWS RESOURCES FOR SENIORS SYSTEM 0 ST ANDREWS 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 ANDREWS 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 ANDREWS 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 ANDREWS RESOURCES FOR SENIORS SYSTEM 0 ST ANDREWS FRANCIS PLACE 300 FORBY ROAD EUREKA MO 63025 430493215 RETIREMENT HOME MO 501(C)(3) LINE 9 ST ANDREWS RESOURCES FOR SENIORS SYSTEM 0 SASC LLC 6633 DELMAR BLVD ST LOUIS MO 63130 870806356 SENIOR CARE MO N/A ST ANDREWS MANAGMENT SERVICES INC 6633 DELMAR BLVD ST LOUIS MO 63130 431250225 MANAGEMENT MO N/A C 0 0 1 1 0 0 0 0 0 0 0 0 0 1 1 1 0 1 1 0