2016-01-14T11:16:05-06:00 2015-03-31 135381590 BDO USA LLP 1665 ELK BOULEVARD DES PLAINES IL 600164776 990 2014-04-01 362815382 EVANGELICAL RETIREMENT HOMES OF GREATER CHICAGO INC EVAN 8478845000 350 W SCHAUMBURG ROAD SCHAUMBURG IL 60194 MICHAEL FLYNN CFO 8478845000 2016-01-14 1 DIRK AHLBECK P00237637 8478244000 2016-01-14 2014 2016-04-25 22:37:26Z FRIENDSHIP VILLAGE OF SCHAUMBURG STEPHEN YENCHEK 350 W SCHAUMBURG ROAD SCHAUMBURG IL 60194 64701367 0 X WWW.FRIENDSHIPVILLAGE.ORG X 1974 IL TO PROVIDE MATURE ADULTS WITH EXCEPTIONAL LIVING CHOICES. SEE ADDITIONAL DETAIL IN PART III. 7 7 900 337 4285 0 185023 61103 45373020 49899074 1767485 1810089 598257 570134 47923785 52340400 0 663215 0 0 20712194 21888079 0 0 0 32162241 33309899 52874435 55861193 -4950650 -3520793 155509392 154010503 212282879 214941360 -56773487 -60930857 X IN THE SPIRIT OF FRIENDSHIP, WE PROVIDE SENIORS WITH DISTINCTIVE HOMES AND EXCEPTIONAL SERVICES THAT RESPECT THEIR FAITH TRADITIONS, SUPPORT THEIR INDEPENDENCE AND ENHANCE THEIR WELL-BEING. OUR EXPERTISE AND RESOURCES ARE EXTENDED TO OUR PARTNERS, AFFILIATES AND THE BROADER COMMUNITY AS AN EXPRESSION OF FRIENDSHIP. 0 0 47996859 663215 49754515 LONG-TERM CARE COMMUNITY SERVING APPROXIMATELY 830 RESIDENTS. 47996859 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 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 47 0 900 1 1 1 0 0 0 0 0 0 0 0 0 X 7 7 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X JEFF NYBERG 8478434259 350 W SCHAUMBURG ROAD SCHAUMBURG IL 60194 STEVE SMITH CHAIR 0.30 0.90 X X 550 2900 0 DUANE TYLER SECRETARY 0.30 0.50 X X 500 1800 0 PAUL SCHAFFHAUSEN TREASURER 0.30 X X 900 1500 0 BRAD BARRIE DIRECTOR 0.20 0.70 X 750 1800 0 DARCY DAVIDSMEYER DIRECTOR 0.20 0.80 X 600 2400 0 BILL POWELL DIRECTOR 0.30 0.20 X 0 0 0 KATHY RIVERA DIRECTOR 0.20 0.20 X 600 750 0 STEPHEN YENCHEK PRESIDENT AND CEO 14.00 26.00 X 0 338282 23107 MICHAEL FLYNN VICE PRESIDENT & CFO 14.00 26.00 X 0 225559 20720 DEAN DELLARIA DIRECTOR OF SALES 40.00 X 114869 0 16334 ANTHONY MADL ADMINISTRATOR 40.00 X 129461 0 11103 WILLIAM LONG RESIDENCY COUNSELOR 40.00 X 100003 0 6490 348233 574991 77754 7 0 1 0 FRIENDSHIP SENIOR OPTIONS NFP 350 W SCHAUMBURG ROAD SCHAUMBURG IL 60194 MANAGEMENT 3818628 ARAMARK CORPORATION 25271 NETWORK PLACE CHICAGO IL 60673 DINING SERVICE 3340186 ALLIANCE REHAB 28100 TORCH PARKWAY SUITE 600 WARRENVILLE IL 60523 THERAPY STAFF 1533024 RIEHLE DEVELOPMENT 479 SOUTH WESTERN AVENUE BARTLETT IL 60103 CONTRACTOR 1320979 DAVIS HARRISON DION 333 NORTH MICHIGAN AVENUE CHICAGO IL 60601 ADVERTISING 965939 6 61103 61103 RESIDENT SERV REVENUE 623990 45056898 45056898 AMORT. OF ENTRANCE FEES 623990 4842176 4842176 49899074 1422401 1422401 65389 13911 51478 51478 4285 47193 12734744 12347056 387688 387688 387688 TELEPHONE SERVICE FEES 900099 192751 192751 CONVENIENCE STORE 900099 112279 112279 FOOD 900099 59443 59443 154183 154183 518656 52340400 50417730 4285 1857282 X 663215 663215 5050 5050 17530603 16444314 1086289 3145443 2961000 184443 1206983 1131866 75117 3818628 3818628 19572 19572 87366 87366 3033255 2934081 99174 1436104 1436104 789845 345010 444835 19566 8864 10702 5025012 5025012 89450 86679 2771 24282 17872 6410 4053603 4053603 7870643 7870643 675849 675849 FOOD/MEDICINE/SUPPLIES 4150330 4150330 REPAIRS AND MAINTENANCE 1387852 1347490 40362 BAD DEBT EXPENSE 509984 509984 RESIDENT EVENTS/PROGRAM 275093 275093 43465 5938 37527 55861193 47996859 7864334 0 3053 5825 3306918 6768714 6544653 7298621 106622 139718 20308 33591 185802575 81533794 108436589 104268781 31416083 29987628 25000 75000 5650166 5432625 155509392 154010503 6298633 7128869 8220760 10227117 106366050 104860239 91397436 92725135 212282879 214941360 X -56773487 -60930857 -56773487 -60930857 155509392 154010503 -3520793 -636577 0 X 0 1 X 1 0 X 127091 185023 61103 373217 43313897 44406743 44059852 45373020 49899074 227052586 553428 560468 545135 525706 496757 2681494 43994416 44967211 44604987 46083749 50456934 230107297 9625 9625 0 9625 9625 230097672 842965 1132893 1059089 1039055 1487790 5561792 842965 1132893 1059089 1039055 1487790 5561792 17571 49273 77768 30171 21899 196682 44854952 46149377 45741844 47152975 51966623 235865771 0.97550 0.97540 0.02360 0.02110 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2010 AMOUNT: $ 17,571. 2011 AMOUNT: $ 49,273. 2012 AMOUNT: $ 77,768. 2013 AMOUNT: $ 30,171. 2014 AMOUNT: $ 21,899. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 3659 1698 3220 2137 0 4524257 4524257 158178070 65499237 92678833 14271338 9817505 4453833 8828910 6217052 2611858 104268781 REFUNDABLE ENTRANCE FEES 91444502 ENTRANCE FEE DEPOSITS 1237744 DUE TO FSSF 42889 92725135 X PART IV, LINE 1B: THE ACTIVITY DEPARTMENT OF EVANGELICAL RETIREMENT HOMES OF GREATER CHICAGO MAINTAINS A TRUST ACCOUNT AND PETTY CASH REQUIRED BY THE STATE TO SUPPORT RESIDENTS UNDER THE PUBLIC AID PROGRAM AND TO HOLD CASH THAT RESIDENTS IN THE HEALTHCARE RELATED AREAS CAN USE FOR OUTINGS AND PERSONAL EXPENDITURES. THE ACCOUNT IS REVIEWED MONTHLY FOR ACCURACY. PART X, LINE 2: THE ORGANIZATION QUALIFIES AS A TAX-EXEMPT CORPORATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THE ORGANIZATION FILES INFORMATIONAL RETURNS AS A TAX-EXEMPT ORGANIZATION. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE INFORMATIONAL RETURNS FOR THE YEARS 2012-2014 ARE OPEN TO EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. 0 BENEVOLENT ASSISTANCE 26 663215 FMV SEE PART IV BELOW PART III, LINE 1, COLUMN F: IN SUPPORT OF THE ORGINIZATION'S MISSIONS, IT PROVIDES SERVICES TO RESIDENTS WHO MEET CERTAIN CRITERIA UNDER THEIR BENEVOLENT ASSISTANCE(CHARITY CARE) POLICY WITHOUT CHARGE OR AT AMOUNTS LESS THAN THEIR ESTABLISHED RATES. KEY ELEMENTS USED TO DETERMINE ELIGIBILITY INCLUDE COMPLIANCE WITH THE LIFE CARE CONTRACT AND DETERMINATION OF FINANCIAL NEED. THE ORGINIZATION MAINTAINS RECORDS TO IDENTIFY AND MONITOR THE LEVEL OF CHARITY CARE IT PROVIDES. 0 1 0 0 0 0 0 0 0 STEPHEN YENCHEK PRESIDENT AND CEO 0 300949 0 37333 0 0 0 3446 0 19661 0 361389 0 0 MICHAEL FLYNN VICE PRESIDENT & CFO 0 206574 0 18985 0 0 0 4724 0 15996 0 246279 0 0 PART I, LINE 3 THE COMPENSATION OF THE ORGANIZATION'S CEO WAS DETERMINED BY METHODS USED BY A RELATED ORGANIZATION. SEE SCHEDULE O RESPONSE FOR PART VI, SECTION B, LINE 15A. PART I, LINE 4B STEPHEN YENCHEK, PRESIDENT AND CEO - $0 A ILLINOIS FINANCE AUTHORITY 861091967 45200BPV4 2005-07-15 8292086 CAMPUS REDEVELOPMENT 0 0 0 B ILLINOIS FINANCE AUTHORITY 861091967 45200BPY8 2005-07-15 5000000 CAMPUS REDEVELOPMENT 0 0 0 C ILLINOIS FINANCE AUTHORITY 861091967 45200BPW2 2005-07-15 20752257 CAMPUS REDEVELOPMENT 0 0 0 D ILLINOIS FINANCE AUTHORITY 861091967 45200BPX0 2005-07-15 45835815 CAMPUS REDEVELOPMENT 0 0 0 A 8292086 578216 318330 161586 7233954 2007 1 0 1 1 B 5000000 348655 191419 97165 4362760 2007 1 0 1 1 C 20752257 1447077 803194 407705 18094280 2007 1 0 1 1 D 8315000 45835815 3196181 1768903 897904 39972827 2007 1 0 1 1 A 0 0 0 0 1 0 1 B 0 0 0 0 1 0 1 C 0 0 0 0 1 0 1 D 0 0 0 0 1 0 1 A 1 0 0 0 0 1 B 1 0 0 0 0 1 C 1 0 0 0 0 1 D 1 0 0 0 0 1 A 1 B 1 C 1 D 1 A ILLINOIS FINANCE AUTHORITY 861091967 45200FV22 2010-03-01 1942273 REFUND 7/15/05 BOND 0 0 0 B ILLINOIS FINANCE AUTHORITY 861091967 45200FU80 2010-03-01 4147333 REFUND 7/15/05 BOND 0 0 0 C ILLINOIS FINANCE AUTHORITY 861091967 45200FU98 2010-03-01 26983908 REFUND 7/15/05 BOND 0 0 0 A 1942273 158350 58549 164501 1560872 2010 1 0 1 1 B 4147333 338126 123246 351259 3334703 2010 1 0 1 1 C 26983908 2199956 802121 2285404 21696427 2010 1 0 1 1 A 0 0 0 0 1 0 1 B 0 0 0 0 1 0 1 C 0 0 0 0 1 0 1 A 1 0 0 0 0 1 B 1 0 0 0 0 1 C 1 0 0 0 0 1 A 1 B 1 C 1 FORM 990, PART VI, SECTION A, LINE 3 FRIENDSHIP SENIOR OPTIONS, NFP PROVIDES STRATEGIC DIRECTION AND CRITICAL MANAGEMENT SERVICES INCLUDING EXECUTIVE, ADMINISTRATIVE, AND FINANCIAL FUNCTIONS TO EVANGELICAL RETIREMENT HOMES OF GREATER CHICAGO. FORM 990, PART VI, SECTION A, LINE 6 FRIENDSHIP SENIOR OPTIONS, NFP IS A MEMBER IN THAT IT CAN APPOINT THE MEMBERS OF THE GOVERNING BODY OF EVANGELICAL RETIREMENT HOMES OF GREATER CHICAGO. FORM 990, PART VI, SECTION A, LINE 7A THE EXPLANATION IS THE SAME AS FOR PART VI, LINE 6. FORM 990, PART VI, SECTION B, LINE 11 ALL BOARD OF DIRECTOR MEMBERS RECEIVE AN EMAILED VERSION OF THE FORM 990 BEFORE IT IS FILED. THE FINANCE COMMITTEE REVIEWS THE FORM 990 BEFORE IT IS FILED. BEFORE THE RETURN IS FILED, A PRESENTATION IS GIVEN TO THE FULL BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C EVERY YEAR, THE BOARD MEMBERS AND MANAGEMENT TEAM RECEIVE A CONFLICT OF INTEREST POLICY. THEY HAVE TO SIGN AN ATTACHMENT STATING THAT THEY RECEIVED THE POLICY AND WHETHER OR NOT THEY ARE AWARE OF ANY CONFLICTS. ON THOSE OCCASIONS WHERE THE ISSUE ARISES, THE CONFLICT, THE POTENTIAL FOR CONFLICT, OR THE PERCEPTION OF CONFLICT IS FULLY DISCLOSED TO THE BOARD PRIOR TO DISCUSSION ON THE MATTER CALLING FOR BOARD ACTION. PRIOR TO SUCH DISCUSSION, THE BOARD HAS DETERMINED WHETHER THE PRESENCE OF OR PARTICIPATION BY THE "CONFLICTED" BOARD MEMBER IN THE DISCUSSION WILL INFLUENCE THE DISCUSSION ITSELF OR ITS OUTCOME. THE "CONFLICTED" MEMBER MAY OR MAY NOT BE EXCUSED FROM SUCH DISCUSSION. IN ALL INSTANCES, THE "CONFLICTED" BOARD MEMBER ABSTAINS FROM ANY VOTE ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE ANNUAL EXECUTIVE COMPENSATION SALARY SURVEY WAS CONDUCTED IN APRIL 2015 AT THE REQUEST OF THE FSO EXECUTIVE COMMITTEE (WHOSE RESPONSIBILITY IS EXECUTIVE COMPENSATION) AND THE FSO PRESIDENT/CEO. THE ORGANIZATION AT THE DIRECTIVE OF THE EXECUTIVE COMMITTEE CONTRACTS WITH AN INDEPENDENT, EXTERNAL COMPENSATION CONSULTANT TO PROVIDE THE SALARY SURVEY DATA AND TO ENSURE WE ARE IN COMPLIANCE WITH ALL IRS RULINGS ON EXECUTIVE COMPENSATION. WE ALSO MAINTAIN A PLAN DOCUMENT THAT IS REVIEWED ANNUALLY AND UPDATED AS REGULATIONS OR THE PLAN CONSTRUCT CHANGES. THE EXECUTIVE COMMITTEE HAS FINAL APPROVAL FOR ALL SALARY AND BENEFIT ADJUSTMENTS FOR THE EXECUTIVES. A SALARY SURVEY WAS CONDUCTED ON THE FSO PRESIDENT/CEO (UNDER CONTRACT) AND ALL EXECUTIVE POSITIONS IN APRIL 2015. SALARY ADJUSTMENTS WERE APPROVED BY THE EXECUTIVE COMMITTEE AND FSO BOARD OF DIRECTORS. THE EXECUTIVES INCLUDE: FSO PRESIDENT/CEO, CHIEF FINANCIAL OFFICER, VICE-PRESIDENT OF PLANNING & MARKETING, VICE-PRESIDENT OF OPERATIONS, VICE-PRESIDENT OF HUMAN RESOURCES AND EXECUTIVE DIRECTOR AT GREENFIELDS OF GENEVA. THE INCREASES WILL BE ADMINISTERED PRIOR TO THE END OF THE 2015 CALENDAR YEAR AND WILL BE RETROACTIVE TO JULY 2015. THE EXECUTIVE INCENTIVE BONUS PAYOUTS WERE APPROVED BY THE EXECUTIVE COMMITTEE IN ACCORDANCE WITH THE EXECUTIVE INCENTIVE PLAN DOCUMENT AND WILL BE PAID OUT PRIOR TO THE END OF THE 2015 CALENDAR YEAR. HUMAN RESOURCES IS RESPONSIBLE THE OVERSIGHT AND OPERATIONAL ASPECTS OF THE COMPENSATION PROGRAM FOR THE REST OF THE ORGANIZATION. THIS INCLUDES CONTRACTING WITH AN EXTERNAL COMPENSATION ORGANIZATION TO CONDUCT WAGE & SALARY SURVEYS. WAGE AND SALARY SURVEYS WERE CONDUCTED FOR ALL POSITIONS (EXEMPT AND NON-EXEMPT) IN THE FALL OF 2014 AND PRESENTED IN JANUARY 2015 WITH MERIT AND MARKET ADJUSTMENTS (AS WARRANTED) OCCURRING IN JULY 2015. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE MADE AVAILABLE THROUGH THE MAIN DESK UPON REQUEST. THE PUBLIC IS ABLE TO OBTAIN COPIES OF THE ANNUAL REPORT WITH SUMMARIZED INFORMATION, THE GOVERNING DOCUMENTS, AND THE CONFLICT OF INTEREST POLICY UPON REQUEST. FORM 990, PART IX FRIENDSHIP SENIOR OPTIONS, NFP IS THE COMMON PAYMASTER FOR ITS OWN EMPLOYEES AS WELL AS THOSE OF ITS RELATED ORGANIZATIONS NOTED IN SCHEDULE R. AS SUCH, FRIENDSHIP SENIOR OPTIONS HAS FILED ALL APPROPRIATE TAX RETURNS AND ISSUED FORMS W-2 WITH RESPECT TO WAGES IT HAS PAID AS COMMON PAYMASTER. THE EMPLOYEE COUNT PER FORM W-3, AS SUBMITTED BY FRIENDSHIP SENIOR OPTIONS, HAS BEEN ALLOCATED TO EACH RELATED ORGANIZATION AND IS NOTED IN 990 PART V. EACH RELATED ORGANIZATION HAS REIMBURSED FRIENDSHIP SENIOR OPTIONS FOR ITS SHARE OF WAGES AND TAX PAYMENTS. FORM 990, PART IX EVANGELICAL RETIREMENT HOMES OF GREATER CHICAGO, INC. REPORTS NO FUNDRAISING EXPENSES ON PART IX OF THE RETURN. THIS IS BECAUSE ITS RELATED PARTY, FRIENDSHIP SENIOR OPTIONS FOUNDATION, WAS CREATED IN ORDER TO PERFORM THE FUNDRAISING FUNCTIONS FOR THE ENTITY. FRIENDSHIP SENIOR OPTIONS 350 W SCHAUMBURG ROAD SCHAUMBURG IL 60194 201278553 SUPPORT IL 501(C)(3) LINE 11C, III-FI N/A 0 FRIENDSHIP VILLAGE OF MILL CREEK 350 W SCHAUMBURG ROAD SCHAUMBURG IL 60194 203300991 RETIREMENT IL 501(C)(3) LINE 9 N/A 0 FRIENDSHIP SENIOR OPTIONS FOUNDATION 350 W SCHAUMBURG ROAD SCHAUMBURG IL 60194 201630044 SUPPORT IL 501(C)(3) LINE 11C, III-FI N/A 0 0 0 1 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0