2016-05-16T10:46:13-05:00 2015-06-30 BKD LLP 1551 N WATERFRONT PKWY STE 300 WICHITA KS 672066601 990 2014-07-01 205385139 ASHFIELD ACTIVE LIVING AND WELLNESS COMMUNITIES INC % BRUCE H SHOGREN ASHF 3166851100 PO BOX 20440 WICHITA KS 672081440 BRUCE SHOGREN CEO 3166851100 2016-05-15 true STEVEN L WEBB P00235405 3162652811 2014 2016-08-17 19:52:53Z ABERDEEN HEIGHTS BRUCE H SHOGREN PO BOX 20440 WICHITA KS 672081440 20251406 false X WWW.ABERDEENSENIORLIVING.COM X 2006 MO TO PROVIDE QUALITY ACTIVE SENIOR LIVING & HEALTH CARE WITHIN A CHRISTIAN-BASED COMMUNITY THROUGH A CONTINUUM OF SERVICE FOUNDED UPON THE VALUES OF RESPECT, DIGNITY AND INDEPENDENCE. 9 9 281 10 0 1935 4231 17781608 19451728 46386 184246 132882 611201 17962811 20251406 0 0 0 0 6294741 6368923 0 0 0 19749116 19584125 26043857 25953048 -8081046 -5701642 173216723 173081900 204100634 209818857 -30883911 -36736957 TO PROVIDE QUALITY ACTIVE SENIOR LIVING AND HEALTH CARE WITHIN A CHRISTIAN-BASED COMMUNITY THROUGH A CONTINUUM OF SERVICE FOUNDED UPON THE VALUES OF RESPECT, DIGNITY AND INDEPENDENCE. false false 18979090 0 19451728 TO OPERATE RETIREMENT COMMUNITIES AND INDEPENDENT LIVING CENTERS; TO PROVIDE OTHER LONG-TERM CARE SERVICES FOR OLDER INDIVIDUALS AT THE LOWEST FEASIBLE COST; TO OFFER ACCOMMODATIONS AND SERVICES ESPECIALLY DESIGNED TO MEET THE PHYSICAL, SOCIAL, SPIRITUAL, AND PSYCHOLOGICAL NEEDS, AND TO CONRIBUTE TO THE HEALTH, SECURITY, SENSE OF WELL-BEING AND USEFULLNESS OF OLDER INDIVIDUALS AND DISABLED PERSONS. 18979090 true false false true false false false false false false true false false true true false true true false false false false false false false false false false false true true false false false false false false false false false false false false false false false true false false false true 43 0 true 281 true false false false false false false false false false false X 9 9 true true true false true false false true true false false true true true true true true false false false X BRUCE H SHOGREN 3166851100 PO BOX 20440 WICHITA KS 672081440 RONALD H RIDGWAY CHAIR/TRUSTEE 1.0 3.0 X X 0 0 0 RANDY WEDEL VICE-CHAIR/TRUSTEE 1.0 3.0 X X 0 0 0 JAMES J COOK TRUSTEE 1.0 3.0 X 0 0 0 ELIZABETH B MCKELL TRUSTEE 1.0 3.0 X 0 0 0 ELEANOR NELSON TRUSTEE 1.0 3.0 X 0 0 0 R LYMAN OTT TRUSTEE 1.0 3.0 X 0 0 0 TERESA S RADEBAUGH TRUSTEE 1.0 3.0 X 0 0 0 JOHN L WELLS TRUSTEE 1.0 3.0 X 0 0 0 DAN F HARRIS TRUSTEE 1.0 3.0 X 0 0 0 CONNIE WOOD TRUSTEE 1.0 3.0 X 0 0 0 BRUCE H SHOGREN PRESIDENT/CEO 5.0 35.0 X 0 298195 22182 BEVERLY J WOODSMALL CFO/TREASURER 5.0 35.0 X 0 166412 18930 SHERRY K HIND CORPORATE SECRETARY 5.0 35.0 X 0 103762 7766 DOUGLAS L YODER CHIEF OPERATING OFFICER 5.0 35.0 X 0 163742 12114 JERRY J DELASHAW VP PROJ. DEVELOP./COMPLIANCE 5.0 35.0 X 0 153654 14348 JOAN MILLER CONTROLLER/ASSISTANT TREASURER 5.0 35.0 X 0 116987 20415 MARTHA SCHENK HEALTH CARE ADMINISTRATOR 40.0 0.0 X 124393 0 96 MARY WAYMAN SALES DIRECTOR 40.0 0.0 X 110843 0 19797 CINDY PAIGE MARKETING DIRECTOR 40.0 0.0 X 100585 0 7156 335821 1002752 122804 3 false true false GREYSTONE MANAGEMENT SERVICES CO MANAGEMENT SERVICES 759470 REHABCARE GROUP INC THERAPY SERVICES 353215 GLYNNDEVINS ADV/MARKETING SVCS 210770 LEWIS FLOORING INC PP&E AND LABOR 152136 IDEAL LANDSCAPE GROUP LANDSCAPING SERVICES 106587 5 4231 4231 NET RESIDENT SERVICE REVENUE 623000 19451728 19451728 19451728 184246 184246 0 0 14400 14400 0 14400 14400 0 0 0 0 PROPERTY TAX SETTLEMENT 900099 536936 536936 GARNISHMENT CHARGES 900099 357 357 All Other Misc Revenue 900099 59508 59508 59508 59508 596801 20251406 19451728 795447 0 0 0 0 0 0 5524156 4641557 882599 0 447556 376050 71506 397211 333749 63462 870265 870265 63499 63499 35716 35716 0 0 0 186251 77883 108368 174647 174647 1264256 1007168 257088 65600 9729 55871 0 1905047 1393133 511914 121620 12984 108636 0 18715 8014 10701 8721188 6377679 2343509 0 4400534 3218047 1182487 233690 233690 FOOD 999442 999442 ANCILLARY COSTS 494973 494973 BAD DEBT EXPENSE 28682 28682 25953048 18979090 6973958 0 1735548 793084 0 0 0 0 5492812 1233809 0 0 0 0 0 0 15129 15610 117406 152530 138787518 13303589 128831233 125483929 302709 23407917 0 0 0 0 0 0 36721886 21995021 173216723 173081900 2519401 2319186 0 0 94724941 100588692 103322342 102958317 0 0 0 0 3456476 3919219 0 0 77474 33443 204100634 209818857 X 0 0 0 0 -30883911 -36736957 -30883911 -36736957 173216723 173081900 -5701642 -151404 X false true X true false X 0 0 2245 1935 4231 8411 6459623 15814065 17781608 19451728 59507024 0 0 0 0 6459623 15816310 17783543 19455959 59515435 100 25 125 250 0 100 25 125 250 59515185 3100 96147 59586 198646 357479 0 3100 96147 59586 198646 357479 0 10000 25241 4639 119682 596801 756363 10000 6487964 15917096 17962811 20251406 60629277 0.98162 0.99200 0.00590 0.00393 X false false false false false true 918 false false false 918 false SCHEDULE C, PART II-B, LINE 1F 10% OF LEADINGAGE MISSSOURI DUES ARE DEDICATED TO LOBBYING. 7510543 7510543 121757082 11068322 110688760 3006363 994665 2011698 6513530 1240602 5272928 125483929 CONTINUING CARE CONTRACT 3920697 UNAMORTIZED BOND COSTS 3061150 FUNDS HELD BY FISCAL AGENT 15001382 DUE FROM PMI 11792 21995021 0 APARTMENT RESIDENT DEPOSITS 70 DEPOSIT AGREEMENTS 14500 DUE TO PMMA 18873 33443 20071320 -151404 -28682 -180086 20251406 20251406 25924366 25924366 28682 28682 25953048 SCHEDULE D, 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 FINANCIAL STATEMENTS. SCHEDULE D, PART XI, LINE 2D PROVISION FOR UNCOLLECTIBLE ACCOUNTS (28,682) SCHEDULE D, PART XII, LINE 4B PROVISION FOR UNCOLLECTIBLE ACCOUNTS 28,682 false false false false false false false false false BRUCE H SHOGREN PRESIDENT/CEO 0 275086 0 0 0 23109 0 0 0 22182 0 320377 0 0 BEVERLY J WOODSMALL CFO/TREASURER 0 151616 0 0 0 14796 0 0 0 18930 0 185342 0 0 DOUGLAS L YODER CHIEF OPERATING OFFICER 0 151804 0 0 0 11938 0 0 0 12114 0 175856 0 0 JERRY J DELASHAW VP PROJ. DEVELOP./COMPLIANCE 0 148619 0 0 0 5035 0 0 0 14348 0 168002 0 0 SCHEDULE J, PART I, LINE 3 COMPENSATION FOR BRUCE H SHOGREN, PRESIDENT/CEO, IS PROVIDED BY PRESBYTERIAN MANORS OF MID-AMERICA, INC. (PMMA), A RELATED ENTITY. PMMA USES A COMPENSATION COMMITTEE, FORM 990 OF OTHER ORGANIZATIONS, A WRITTEN EMPLOYMENT CONTRACT, A COMPENSATION SURVEY OR STUDY AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE TO ESTABLISH MR. SHOGREN'S COMPENSATION. THE COMPENSATION FOR ALL OTHER OFFICERS AND KEY EMPLOYEES IS PROVIDED BY PMMA. THE CEO OF PMMA USES COMPARABILITY DATA TO DETERMINE COMPENSATION FOR THE OTHER OFFICERS, KEY EMPLOYEES AND EXECUTIVE DIRECTORS. A SEE PART VI 431389515 497609AA5 2010-02-10 176073670 SEE PART VI false false false A 73125000 0 177651148 9617589 32799194 0 3419987 0 0 118457591 10033911 3436665 2011 false false true true A false false true true false 0 false false false true A false true true false 0 false 0 true true A true _ SCHEDULE K, PART I, COLUMN A, LINE A THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE CITY OF KIRKWOOD, MISSOURI SCHEDULE K, PART I, COLUMN F, LINE A ACQUIRE, CONSTRUCT, DEVELOP, EQUIP AND FURNISH A SENIOR LIVING COMMUNITY. SCHEDULE K, PART II, COLUMN A, LINE 3 TOTAL PROCEEDS OF ISSUE EXCEEDS AMOUNT IN PART I, COLUMN (E) DUE TO INVESTMENT EARNINGS. SCHEDULE K, PART IV, COLUMN A, LINE 2C ARBITRAGE REBATE ANALYSIS WAS PERFORMED AS OF 12/1/2014 SCHEDULE K, PART IV, COLUMN A, LINE 6 BOND PROCEEDS HELD IN THE PROJECT FUNDS WERE INVESTED BEYOND THE THREE-YEAR TEMPORARY PERIOD. FORM 990, PART VI, SECTION A, LINE 2 RANDY WEDEL, JAMES J. COOK, ELIZABETH B. MCKELL, ELEANOR NELSON, R. LYMAN OTT, TERESA S. RADEBAUGH, JOHN L. WELLS, DAN F. HARRIS, CONNIE WOOD, BRUCE SHOGREN, BEVERLY J. WOODSMALL, SHERRY K. HIND, DOUGLAS L. YODER, JERRY J. DELASHAW, AND JOAN MILLER HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 3 GREYSTONE DEVELOPMENT IS MANAGING THE COMMUNITY UNTIL CERTAIN OCCUPANCY GOALS ARE ACHIEVED. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE UPDATED TO CHANGE THE ADDRESS OF THE CORPORATE OFFICE, AND SECTION 5.4 WAS CHANGED. THIS CHANGE IS TO ALLOW THE PERSON WHO IS SERVING AS CHAIRPERSON OF THE BOARD OF TRUSTEES AT THE END OF HIS NINTH YEAR TO SERVE AS A TRUSTEE FOR ONE ADDITIONAL YEAR. THIS IS ALLOWED PROVIDED THAT ANY AT LARGE TRUSTEE WHO AS OF THE DATE OF THIS AMENDMENT HAS SERVED AS A TRUSTEE FOR NINE CONSECUTIVE YEARS BE ALLOWED ON THIS DATE ONLY TO SERVE AS A TRUSTEE FOR AN ADDITIONAL TERM OF UP TO THREE YEARS. FORM 990, PART VI, SECTION A, LINE 6 PRESBYTERIAN MANORS OF MID-AMERICA, INC. (PMMA) IS THE SOLE MEMBER OF ASHFIELD ACTIVE LIVING AND WELLNESS COMMUNITIES, INC. FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT ACCOUNTING FIRM PREPARES AND REVIEWS THE 990. THE 990 IS THEN REVIEWED BY THE CFO AND THE ORGANIZATION'S CHAIR OF THE FINANCE COMMITTEE. ANY QUESTIONS OR CONCERNS THE CFO AND THE ORGANIZATION'S CHAIR OF THE FINANCE COMMITTEE HAVE ARE ADDRESSED AND ANY CORRECTIONS OR CLARIFICATIONS ARE MADE. THE FINAL FORM 990 WITH ALL REQUIRED SCHEDULES IS THEN PROVIDED TO ALL VOTING MEMBERS OF THE BOARD PRIOR TO FILING THE 990 WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, PRESBYTERIAN MANORS OF MID-AMERICA, INC.'S ATTORNEY PRESENTS AND EXPLAINS THE CONFLICT OF INTEREST POLICY TO THE BOARD, THE OFFICERS, AND THE KEY EMPLOYEES. THE TRUSTEES, OFFICERS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANY CONFLICTS AND SIGN THE POLICY. IF A POSSIBLE CONFLICT OF INTEREST ARISES, IT IS REVIEWED BY THE ATTORNEY AND THE ORGANIZATION'S CEO WHO DETERMINE WHETHER A CONFLICT EXISTS. IF IT IS DETERMINED THAT A CONFLICT EXISTS, THE CONFLICTED INDIVIDUAL IS PROHIBITED FROM VOTING OR BEING INVOLVED IN DISCUSSIONS REGARDING THE CONFLICT. FORM 990, PART VI, SECTION B, LINES 15A & 15B THE COMPENSATION PAID BY PRESBYTERIAN MANORS OF MID-AMERICA, INC. (PMMA) TO THE CEO IS DETERMINED BY PMMA'S ATTORNEY PROVIDING PMMA'S BOARD OF TRUSTEES WITH COMPARABILITY DATA. DELIBERATION OF THE CEO'S COMPENSATION IS HELD IN EXECUTIVE SESSION AND THEIR DECISION IS DELIVERED TO HUMAN RESOURCES IN A LETTER FROM THE CHAIRMAN OF THE BOARD. THE COMPENSATION FOR ALL OTHER OFFICERS AND KEY EMPLOYEES IS ALSO PROVIDED BY PMMA. THE CEO OF PMMA USES COMPARABILITY DATA TO DETERMINE COMPENSATION FOR THE OTHER OFFICERS, KEY EMPLOYEES AND EXECUTIVE DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 ASHFIELD ACTIVE LIVING & WELLNESS COMMUNITIES, INC. MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. PRESBYTERIAN MANORS OF MID-AMERICA INC PO BOX 20440 WICHITA KS 67208 480877587 MANAGEMENT KS 501(C)(3) 11B NA false PRESBYTERIAN MANORS INC PO BOX 20440 WICHITA KS 67208 237154996 CCRC KS 501(C)(3) 9 PMMA false SALINA PRESBYTERIAN MANOR ENDOWMENT FUND PO BOX 1337 SALINA KS 67402 480937829 FUNDS MGMT KS 501(C)(3) 11B PMI false ABERDEEN VILLAGE INC PO BOX 20440 WICHITA KS 67208 481210697 CCRC KS 501(C)(3) 9 PMMA false false false false false false false false false false false false true false false false true false false false