2016-08-15T16:01:35-05:00 2015-09-30 350921680 CROWE HORWATH LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2014-10-01 043604839 Chestnut Square at the Glen Association CHES 7732719040 5025 North Paulina Street Chicago IL 60640 Wolfgang Mayer CFO & COO 2016-07-28 true John Woodhull P01305268 3128997000 2014 2016-09-27 15:27:22Z Chestnut Square at the Glen Stephen A Dahl 5025 North Paulina Street Chicago IL 60640 4554930 false X N/A X 2000 IL SEE SCHEDULE O. 6 5 69 33 0 0 0 0 4373101 4554118 0 812 0 0 4373101 4554930 0 0 0 0 1517553 1754624 0 0 0 3519697 3281929 5037250 5036553 -664149 -481623 21872489 20803139 42794563 42206836 -20922074 -21403697 CSG is called to care for the physical, social and spiritual well-being of its residents, and seeks to contribute to the health and well-being of others in its service area. It provides housing and ancillary services that meet individual residents' needs in a safe, comfortable and welcoming setting. false false 4280380 4554118 INDEPENDENT SENIORS RESIDENTIAL MISSION: CSG IS FAITHFUL TO ITS NON-PROFIT, FAITH-BASED FOUNDATION AND ITS CONTINUING COMMITMENTS AS A PROVIDER OF QUALITY RESIDENTIAL, HOSPITALITY AND ANCILLARY PROGRAMS FOR INDEPENDENT OLDER ADULTS. THESE INCLUDE FULL-SERVICE, MAINTENANCE-FREE APARTMENTS DESIGNED FOR ACTIVE SENIORS AND A BROAD RANGE OF AMENITIES, INCLUDING A LIBRARY, INTER-FAITH CHAPEL, FELLOWSHIP AREAS AND MEDIA ROOM. ALONG WITH HOUSING SERVICES, PROFESSIONAL STAFF ENSURE THAT ADDITIONAL INTEREST AND NEEDS ARE MET, INCLUDING OPPORTUNITIES FOR SOCIAL INTERACTIONS WITH PEERS, TRANSPORTATION, INTER-GENERATIONAL EXCHANGES, OPPORTUNITIES FOR EXPRESSION OF RELIGIOUS BELIEFS, AND OCCASIONS TO CONTRIBUTE THEIR TIME AND TALENTS AS VOLUNTEERS. 4280380 true false false false false false false false false false true false false false true true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 0 0 69 true false false false false false false false false false false X 6 5 false false false false false false false true true false false true true true true true true true false false X Wolfgang Mayer 7739891468 5025 North Paulina Street Chicago IL 60640 David E Carlson Chairman 1.00 2.00 X X 0 0 0 Stephen A Dahl President/CEO 4.00 36.00 X X 81888 464033 23475 Keith Reed Director 1.00 2.00 X 0 0 0 Charles Jackson Director 1.00 2.00 X 0 0 0 Jean Bush Director 1.00 2.00 X 0 0 0 Gessel Barry Jr Director 1.00 2.00 X 0 0 0 Wolfgang Mayer CFO/COO 4.00 36.00 X 0 494145 31918 Vera Vukmirovic Administrator 40.00 X 120772 0 9150 Julia Gambino Regional Director of Sales 40.00 X 132280 0 7555 334940 958178 72098 2 false true false 0 0 resident fees 900099 4408014 4408014 Other program service revenue 900099 146104 146104 0 0 0 0 4554118 812 812 0 0 0 0 0 0 0 0 0 4554930 4554118 0 812 85411 72599 12812 1264555 1074872 189683 127966 108771 19195 188158 159934 28224 88534 75254 13280 26021 22118 3903 19375 16469 2906 5813 4941 872 0 46056 39148 6908 50448 42881 7567 257220 218637 38583 10134 8614 1520 27873 23692 4181 1096723 932215 164508 53475 45454 8021 Medical Supplies 22132 18812 3320 Food 486751 413738 73013 Purchased Services 370555 314972 55583 Property Tax 488046 414839 73207 321307 272420 48887 0 5036553 4280380 756173 0 911 911 236153 151531 0 0 0 2380 0 19511 16064 37179043 16544410 21613534 20634633 0 0 0 0 21872489 20803139 47762 15553 0 0 0 42746801 42191283 42794563 42206836 X -20922074 -21403697 -20922074 -21403697 21872489 20803139 -481623 0 X false true X true false X 0 0 0 0 0 0 4285947 3983500 4129713 4373101 4554118 21326379 4285947 3983500 4129713 4373101 4554118 21326379 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 21326379 152749 0 0 0 812 153561 152749 0 0 0 812 153561 0 0 0 0 0 0 4438696 3983500 4129713 4373101 4554930 21479940 0.9929 0.9914 0.0071 0.0085 X 4300000 4300000 31281281 15161134 16120147 1597762 1383276 214486 20634633 DUE TO AFFILIATED ENTITY 6810699 REFUNDABLE ENTRANCE FEES 35380584 42191283 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Under ASC, Subtopic 740, Income Taxes, the Corporation must recognize the tax benefit from an uncertain tax position only if it is "more-likely-than-not" that the tax position will be sustained on examination by the applicable taxing authorities based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. ASC, Subtopic 740-10, also provides guidance of derecognition, classification, interest and penalties on income taxes and accounting in interim periods and requires increased disclosure. There were no uncertain tax positions identified as of September 30, 2015 and 2014. The Corporation does not expect the total amount of unrecognized tax benefits to significantly change in the next twelve months. Tax returns filed by the Corporation are subject to examination by the Internal Revenue Service (IRS) up to three years from the date the return was filed. The Corporation recognizes interest and/or penalties related to income tax matters in income tax expense. The Corporation did not have any amounts accrued for interest and penalties at September 30, 2015 and 2014. false false false false false false false true Stephen A Dahl President/CEO 56699 321301 22162 125582 3027 17150 99 560 3422 19394 85409 483987 0 0 Wolfgang Mayer CFO/COO 0 338108 0 138811 0 17226 0 634 0 31284 0 526063 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation The officers of the filing organization are paid by Bethany Homes and Methodist Hospital (Bethany), a related tax exempt organization. The compensation review process for Bethany is as followed: THE EXECUTIVE AND COMPENSATION COMMITTEES OF THE BOARD OF DIRECTORS ARE BOTH LED BY THE CHAIRMAN OF THE BOARD OF DIRECTORS. THOSE COMMITTEES, IN CONSULTATION WITH THE CEO AND SENIOR MANAGERS, ESTABLISH ANNUAL ORGANIZATIONAL OBJECTIVES, WHICH ARE REPORTED TO AND APPROVED BY THE FULL BOARD OF DIRECTORS. THOSE COMMITTEES ALSO CONDUCT AN ANNUAL EVALUATION OF THE ACHIEVEMENT OF THE OBJECTIVES AND REPORT THEIR FINDINGS TO THE FULL BOARD OF DIRECTORS. THE COMMITTEES RETAIN AN INDEPENDENT, EXTERNAL, NATIONALLY RECOGNIZED EXECUTIVE-COMPENSATION FIRM TO CONSULT WITH AND ADVISE ITS MEMBERS ON THE ANNUAL REVIEW AND APPROVAL OF THE CEO'S AND SENIOR MANAGERS' COMPENSATION. PRINCIPALS OF THAT FIRM WORK WITH COMMITTEE MEMBERS IN EXAMINING COMPARABILITY DATA AND ENSURING THAT COMPENSATION IS GRANTED IN FULL COMPLIANCE WITH ALL LEGAL, REGULATORY AND ETHICAL STANDARDS. THE COMMITTEE'S RECOMMENDATIONS FOR COMPENSATION ARE REVIEWED AND RATIFIED BY THE FULL BOARD OF DIRECTORS. Schedule J, Part I, Line 7 Non-fixed payments THERE WERE BOARD APPROVED BONUSES PAID DURING 2014. CERTAIN INDIVIDUALS RECEIVED COMMISSIONS BASED ON SALE OF UNITS. Form 990, Part I, Line 1 BRIEF MISSION CHESTNUT SQUARE AT THE GLEN ASSOCIATION (CSG) IS A DIVISION OF BETHANY METHODIST CORPORATION, AN ILLINOIS NOT-FOR-PROFIT ORGANIZATION. CSG IS A FOURTEEN-YEAR-OLD, FAITH-BASED, NON-PROFIT ORGANIZATION WHOSE PRIMARY MISSION IS TO PROVIDE OLDER ADULTS IN THE VILLAGE OF GLENVIEW AND SURROUNDING COMMUNITIES WITH QUALITY RESIDENTIAL, HOSPITALITY AND ANCILLARY PROGRAMS. ITS SERVICES DEMONSTRATE COMMITMENT TO THE HOUSING, SOCIAL AND SPIRITUAL NEEDS OF SENIORS, WHICH ARE PROVIDED IN AN ATTRACTIVE, APPROPRIATE ENVIRONMENT AND WITH DIGNITY AND RESPECT, REGARDLESS OF THE RESIDENT'S COLOR, CREED, CULTURAL BACKGROUND OR GENDER. CSG'S MISSION ALSO INCLUDES EDUCATION ON AGING ISSUES, ADVOCACY, AND RESPONSIBLE STEWARDSHIP OF RESOURCES IN DELIVERY OF SERVICES AND SUPPORT TO RESIDENTS. IT ALSO PROVIDES EDUCATIONAL OFFERINGS, OPPORTUNITIES FOR VOLUNTEERISM AND OTHER SUPPORT TO CIVIC GROUPS, FAITH CONGREGATIONS AND ITS NEIGHBORS IN THE LARGER COMMUNITY. Form 990, Part VI, Line 15 FORM 990, PART VI, LINE 15 THE COMPENSATION OF THE CEO AND CFO OF THIS ORGANIZATION IS PAID BY BETHANY HOMES & METHODIST HOSPITAL, A RELATED TAX-EXEMPT ENTITY. Form 990, Part VI, Line 11b Review of form 990 by governing body The form 990 is prepared by our accounting staff. A draft of the form 990 is provided to management for their review and comment. The board of directors is then provided with an approved copy of the form 990 before it is filed. Form 990, Part VI, Line 12c Conflict of interest policy Members of the Board of Directors, corporate officers and key employees are required to avoid all situations that may, in fact or appearance, present as a conflict of interest. The Corporate Bylaws require that all actual, potential, direct, apparent and indirect conflicts be disclosed in full and in writing. An annual, formal, written disclosure statement is completed by all members of the Board, corporate officers and key employees. Board members who believe they may be involved in a conflict of interest related to a particular issue will abstain from voting or taking other official action related to that issue. Corporate officers and key employees who believe they may be involved in a conflict of interest related to a particular issue will recuse themselves from taking any official action related to that issue. The board of directors retains responsibility for establishing any additional guidelines necessary to resolve a conflict of interest. Policies regarding potential conflicts of interest are included in the regularly-scheduled, formal review conducted through the Corporate Compliance Program, which includes a Compliance Officer, Compliance committee and external legal counsel. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Executive and Compensation Committees of the Board of Directors are both led by the Chairman of the Board of Directors. Those Committees, in consultation with the CEO and senior managers, establish annual organizational objectives, which are reported to and approved by the full Board of Directors. Those Committees also conduct an annual evaluation of the achievement of the objectives and report their findings to the full Board of Directors. The Committees retain an independent, external, nationally-recognized executive-compensation firm to consult with and advise its members on the annual review and approval of the CEO's and senior managers' compensation. Principals of that firm work with Committee members in examining comparability data and ensuring that compensation is granted in full compliance with all legal, regulatory and ethical standards. The Committee's recommendations for compensation are reviewed and ratified by the full Board of Directors. Form 990, Part VI, Line 19 Required documents available to the public The organization's governing documents, conflict of interest statement, and financial statements are available to the public upon request. BETHANY METHODIST CORPORATION 5025 NORTH PAULINA STREET CHICAGO IL 60640 363478324 SUPPORTING ORGANIZATION IL 501(c)(3 Type I BETHANY METHODIST CORPORATION false BETHANY HOMES AND METHODIST HOSPITAL 5025 NORTH PAULINA STREET CHICAGO IL 60640 362012788 HEALTH CARE PROVIDER IL 501(c)(3 3 NA false false false false false false false false false false false false false false false true false false false false