2016-01-15T12:05:58-06:00 2015-02-28 BKD LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2014-03-01 860410807 PEOPLE OF FAITH INC % THE ORGANIZATION PEOP 6239332807 10015 W ROYAL OAK ROAD SUN CITY AZ 85351 Kendra Eberhart CEO 6239332807 2016-01-15 true Rita F Worster CPA P00290681 7194714290 2014 2016-04-25 22:37:26Z ROYAL OAKS KENDRA EBERHART 10015 W ROYAL OAK ROAD SUN CITY AZ 85351 124553615 false X WWW.ROYALOAKS.COM X 1983 AZ TO PROVIDE THE HOUSING AND AMENITIES THAT PROMOTE A HIGH DEGREE OF COMFORT, SECURITY, INDEPENDENCE AND LIFE SATISFACTION FOR OUR RESIDENTS AND FUTURE RESIDENTS. 14 14 459 300 0 727642 1046989 22783710 24315471 4329190 5447642 925920 644458 28766462 31454560 22000 31381 0 0 12221244 12778132 0 0 0 11706164 12107989 23949408 24917502 4817054 6537058 113232722 131128992 74549097 86187428 38683625 44941564 TO PROVIDE THE HOUSING AND AMENITIES THAT PROMOTE A HIGH DEGREE OF COMFORT, SECURITY, INDEPENDENCE AND LIFE SATISFACTION FOR OUR RESIDENTS AND FUTURE RESIDENTS. false false 20929782 31381 24280374 PROVIDED LIFE CARE SERVICES TO APPROXIMATELY 625 RESIDENTS ON A 38 ACRE CAMPUS CONSISTING OF 360 RESIDENTIAL HOMES AND APARTMENTS, 59 ASSISTED LIVING HOMES, AND A 125-BED SKILLED HEALTHCARE CENTER. 20929782 true true false false false false false false false true true false false false true false false true false false false false false false true false false true false true true false false false false false false false false false false false false false false false true true true false true 96 0 true 459 true false false false false false false false false false false X 14 14 false false false false false false false true true false false true true true true true true true true false AZ X THE ORGANIZATION 6239332807 10015 W ROYAL OAK ROAD SUN CITY AZ 85351 X RICHARD HERRMANN CHAIRMAN 1.0 0.0 X X 0 0 0 JANIS RYAN VICE CHAIR 1.0 0.0 X X 0 0 0 DR JANE WINSTON VICE CHAIR 1.0 0.0 X X 0 0 0 BILL SCHLOFMAN TREASURER 1.0 0.0 X X 0 0 0 KATHRYN VEGSO SECRETARY 1.0 0.0 X X 0 0 0 MIKE CHAMBERS TRUSTEE 1.0 0.0 X 0 0 0 WILL RICHARD TRUSTEE 1.0 0.0 X 0 0 0 DAN BRUSNAHAN TRUSTEE 1.0 0.0 X 0 0 0 ERIC SHOLBERG TRUSTEE 1.0 0.0 X 0 0 0 DEAN HILST TRUSTEE 1.0 0.0 X 0 0 0 CAROL BRYAN TRUSTEE 1.0 0.0 X 0 0 0 MARK WOODFIELD TRUSTEE 1.0 0.0 X 0 0 0 JANE BERG TRUSTEE 1.0 0.0 X 0 0 0 BOB GEHRKE TRUSTEE 1.0 0.0 X 0 0 0 DR EUGENE STEVENS TRUSTEE-THROUGH 05/2014 1.0 0.0 X 0 0 0 HOWARD POCH TRUSTEE THROUGH 05/2014 1.0 0.0 X 0 0 0 KENDRA EBERHART CEO 40.0 0.0 X 272565 0 81517 GRETCHEN COBB COO 40.0 0.0 X 170606 0 42398 DINA JO CAPEK DIRECTOR OF HEALTH SERVICES 40.0 0.0 X 147837 0 31912 JANET ADAMS DIRECTOR OF HUMAN RESOURCES 40.0 0.0 X 115116 0 20307 706124 0 176134 4 false true false SUNDT CONSTRUCTION 2620 SOUTH 55TH STREET TEMPE AZ 85282 CONSTRUCTION 10005558 MORRISON MANAGEMENT SPECIALISTS 4721 MORRISON DRIVE SUITE 300 MOBILE AL 36609 FOOD SVC MGMT 3106288 BLUE CROSS BLUS SHIELD OF ARIZONA PO BOX 81049 PHOENIX AZ 85069 HEALTH INSURANCE 1185650 THOMA-HOLEC DESIGN 7255 EAST HAMPTON AVE SUITE 112 MESA AZ 85209 INTERIOR DESIGN 467373 MAYFAIR FLOORS 3120 W CAREFREE HIGHWAY SUITE B5 PHOENIX AZ 85086 FLOORING 524573 26 X 80911 451967 514111 19600 1046989 RESIDENT FEES 623000 11289439 11289439 HEALTHCARE REVENUE 623000 6373488 6373488 ENTRANCE FEES 623000 6398730 6398730 GUEST MEALS 721000 177706 177706 EMPLOYEE MEALS 721000 76108 76108 24315471 1606408 1606408 0 0 109865 109865 0 109865 109865 96910781 15500 93085047 0 3825734 15500 3841234 3841234 80911 14008 -14008 -14008 0 0 INTERNET/TELEPHONE 900099 166915 166915 OTHER INCOME 900099 381686 218717 162969 548601 31454560 24280374 6127197 31381 31381 0 0 0 567087 482024 85063 0 0 10264782 8725065 1539717 230621 196028 34593 882106 749790 132316 833536 708506 125030 0 51401 51401 58005 58005 0 0 246618 246618 902725 801001 101724 275761 137881 137880 745827 546549 199278 273113 273113 0 1791946 1667329 124617 57489 57489 0 82717 4136 78581 219633 219633 0 3584233 3405021 179212 436727 125356 311371 FOOD 2267519 2154143 113376 MEDICAL SUPPLIES 179317 179317 DUES & SUBSCRIPTIONS 68845 1269 67576 LOSS ON EARLY BOND RETIREMENT 719529 719529 146584 75824 70760 24917502 20929782 3987720 0 X 1384613 3141062 3456714 8240659 0 0 117883 95095 0 0 0 0 0 0 172101 185780 984434 859220 103293698 46838201 44716458 56455497 62358665 62151679 0 0 0 0 0 0 41854 0 113232722 131128992 2415009 2214274 0 0 43652512 44019088 27110000 38635000 0 0 0 0 0 0 0 0 1371576 1319066 74549097 86187428 X 33251332 40663520 5432293 4278044 0 0 38683625 44941564 113232722 131128992 X 6537058 -243023 -36096 X false true X true false X 476647 440702 684664 727642 1046989 3376644 21118028 21378643 22161992 22708021 24280374 111647058 401534 374522 444162 589515 583698 2393431 0 0 21996209 22193867 23290818 24025178 25911061 117417133 166580 279661 156963 186019 135397 924620 33087 0 0 0 33087 199667 279661 156963 186019 135397 957707 116459426 1270221 1437000 1582714 1958479 1716273 7964687 0 1270221 1437000 1582714 1958479 1716273 7964687 0 0 23266430 23630867 24873532 25983657 27627334 125381820 0.92884 0.92697 0.06352 0.06498 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5432293 558925 515517 2228691 4278044 4711681 308968 768767 357123 5432293 4562027 226895 132675 209916 4711681 4548883 66956 150706 204518 4562027 3943961 162066 879360 436504 4548883 1.00000 false false 3127453 3127453 69717990 37160552 32557438 10976965 7085689 3891276 19471290 2591960 16879330 56455497 0 GIFT ANNUITIES 1319066 1319066 30469920 -243023 -741617 -984640 31454560 31454560 24211981 -705521 -705521 24917502 24917502 SCHEDULE D, PART V, LINE 4 Intended use of Endowment Funds THE ORGANIZATION HAS HISTORICALLY RECEIVED DONATIONS INTO A CAPITAL IMPROVEMENT TYPE ACCOUNT AS THE ONLY MECHANISM, HOWEVER THE DONORS HAVE RARELY, IF EVER IDENTIFIED AN INTENDED USE. THE ORGANIZATION INTENDS TO FULFILL SPECIFIC DONOR INTENT WHEN SPECIFIED, AND ALL OTHER AVAILABLE NONSPECIFIC DONATIONS FOR CAPITAL IMPROVEMENTS, EMPLOYEE SCHOLARSHIPS, FUNDRAISING ACTIVITIES, AND ANY OTHER PROJECTS OR PROGRAMS THAT ENHANCE THE LIVES OF ROYAL OAKS RESIDENTS. SCHEDULE D, PART X, LINE 2 Organization's liability for uncertain tax positions 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 REVENUE ON BOOKS, NOT ON RETURN LOSS ON EXTINGUISHMENT OF DEBT RECLASSED FROM REVENUE TO EXPENSE (719,529) SPECIAL EVENT EXPENSE RECLASSED FROM EXPENSE AND NETTED AGAINST REVENUE 14,008 CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT (36,096) TOTAL (741,617) SCHEDULE D, PART XII, LINE 2D EXPENSE ON BOOKS, NOT ON RETURN LOSS ON EXTINGUISHMENT OF DEBT RECLASSED FROM REVENUE TO EXPENSE (719,529) SPECIAL EVENT EXPENSE RECLASSED FROM EXPENSE AND NETTED AGAINST REVENUE 14,008 TOTAL (705,521) DINNER 80911 80911 14008 0 80911 80911 14008 14008 -14008 true SUN CITY FIRE DEPARTMENT 16602 N 99TH AVE SUN CITY AZ 85373 860409619 GOVERNMENT 20000 0 SUPPORT FIRE DEPARTMENT SUN CITY SHERIFF POSSE PO BOX 2229 SUN CITY AZ 85372 510178733 GOVERNMENT 10000 SUPPORT LAW ENFORCEMENT 2 SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING GRANT FUNDS THE ORGANIZATION SELECTS GRANT RECIPIENTS FROM THE LOCAL COMMUNITY WHO PROVIDE VALUABLE SERVICES THAT SUPPORT THE COMMUNITY AT LARGE AND THE ORGANIZATION ITSELF. AT THE CURRENT TIME, ONLY GOVERNMENTAL ENTITIES ARE SUPPORTED. X X X X false true false false false false false true false KENDRA EBERHART CEO 200961 0 57769 0 13835 0 53882 0 27635 0 354082 0 0 0 GRETCHEN COBB COO 141408 0 23226 0 5972 0 16781 0 25617 0 213004 0 0 0 DINA JO CAPEK DIRECTOR OF HEALTH SERVICES 125579 0 16968 0 5290 0 12889 0 19023 0 179749 0 0 0 SCHEDULE J, PART I, LINE 4B 457(F) PLANS THE CEO PARTICIPATED IN A 457(F) PLAN DURING THE YEAR. THE PLAN PROVIDES THE PARTICIPANT WITH SUPPLEMENTAL DEFERRED COMPENSATION, SUBJECT TO THE SUBSTANTIAL RISKS OF FORFEITURE, TO ENCOURAGE CONTINUED EMPLOYMENT FOR A SIGNIFICANT PERIOD OF TIME. THE AMOUNT FOR CALENDAR YEAR 2014 WAS $35,632 AND IS INCLUDED ON SCHEDULE J, PART II COLUMN C AS OTHER DEFERRED COMPENSATION. SCHEDULE J, PART I, LINE 7 NON-FIXED PAYMENTS THE CEO, COO, DIRECTOR OF HEALTH SERVICES AND DIRECTOR OF HUMAN RESOURCES ARE ELIGIBLE TO PARTICIPATE IN AN ANNUAL INCENTIVE PLAN. IN ORDER TO BE ELIGIBLE FOR A PAYMENT UNDER THE PLAN, ALL OF THE FOLLOWING CRITERIA MUST BE MET: 1) MUST BE EMPLOYED BY ROYAL OAKS ON THE LAST DAY OF THE PLAN YEAR; 2) MUST HAVE MET SPECIFIC PERFORMANCE GOALS; AND 3) ROYAL OAKS MUST HAVE HAD A NET PROFIT AFTER PAYMENT OF INCENTIVE BONUSES ARE TAKEN INTO ACCOUNT. A AZ Health Facilities Authority 860453292 2014-05-22 26295000 Current Refunding false false false B AZ Health Facilities Authority 860453292 2014-05-22 15000000 Const. of Memory Care Facility false false false A 700000 0 26295000 0 0 0 0 0 0 0 26295000 0 2014 true false true true B 0 0 15000000 0 0 0 0 0 0 12661762 0 2338238 false false false true A false false false false 0 false false false true B false false false false 0 false false false true A false true false false true false 0 false 0 false true B false true false false true false 0 false 0 false true A true B true FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW FORM 990 A DRAFT FORM 990 FOR THE ORGANIZATION WAS DISTRIBUTED PRIOR TO THE NOVEMBER BOARD OF TRUSTEES MEETING ALONG WITH A SUMMARY PAGE, AND REVIEW OF THE FORM 990 WAS LISTED AS AN AGENDA ITEM FOR QUESTIONS AND DISCUSSIONS BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY MEMBERS OF THE BOARD ANNUALLY REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY. COMMUNICATION WITH BOARD MEMBERS ENSURES THAT ALL CONFLICTS ARE DISCLOSED. IF A CONFLICT EXISTS, A BOARD MEMBER SHALL DISCLOSE SUCH CONFLICT, REFRAIN FROM VOTING, NOT USE HIS/HER PERSONAL INFLUENCE ON THE MATTER, AND NOT BE COUNTED IN DETERMINING THE QUORUM FOR THE MEETING. FORM 990, PART VI, SECTION B, LINE 15A REVIEW OF CEO'S COMPENSATION IN 2014, CEO COMPENSATION WAS REVIEWED BY AN INDEPENDENT COMPENSATION CONSULTANT AND APPROVED BY THE ORGANIZATION'S BOARD. THE ORGANIZATION USES SEVERAL OTHER SOURCES INCLUDING FORM 990'S OF OTHER ORGANIZATIONS AND INDUSTRY COMPENSATION STUDIES. REVIEWS ARE CONDUCTED ANNUALLY AND DOCUMENTED IN EMPLOYEE FILES. FORM 990, PART VI, SECTION B, LINE 15B REVIEW OF OTHER OFFICER AND KEY EMPLOYEE COMPENSATION THE ORGANIZATION USES SEVERAL SOURCES TO DETERMINE COMPENSATION OF OTHER OFFICERS INCLUDING INDEPENDENT COMPENSATION CONSULTANTS, FORM 990'S OF OTHER ORGANIZATIONS AND INDUSTRY COMPENSATION STUDIES. THE REVIEW OF COMPENSATION IS CONDUCTED ANNUALLY AND DOCUMENTED ACCORDINGLY. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS THE CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT (36,096) PEOPLE OF FAITH FOUNDATION INC 10015 WEST ROYAL OAK ROAD SUN CITY AZ 85351 942929146 SPPRT P.O.F. AZ 501(C)(3) LN11 TYPE I POF true false false true false false false false false false false false false true true true false true false false PEOPLE OF FAITH FOUNDATION INC C 451967 CASH VALUE PEOPLE OF FAITH FOUNDATION INC Q 249858 CASH VALUE