2016-05-10T09:42:18-05:00 2015-07-31 420732909 RYUN GIVENS & COMPANY PLC 2900 100TH STREET SUITE 301 URBANDALE IA 50322 990 2014-08-01 420807103 HERMAN L ROWLEY MEMORIAL TRUST HERM 5154655316 1300 28TH STREET PERRY IA 50220 LUCINDA L FRIESS ADMINISTRATOR 5154655316 2016-04-28 1 CURTIS E BRAND CPA P00299230 5152253141 2014 2016-08-17 19:52:53Z X ROWLEY MEMORIAL MASONIC HOME LUCINDA L FRIESS 1300 28TH STREET PERRY IA 50220 4069338 0 X WWW.ROWLEYMASONICHOME.ORG X 1955 IA PROVIDING MEANINGFUL QUALITY OF LIFE TO ITS RESIDENTS THROUGH RESTORATIVE AND MAINTENANCE HEALTH CARE SERVICES TO THOSE INDIVIDUALS WITHIN THE MASONIC FRATERNITY, THEIR DEPENDENTS AND THE EXTENDED COMMUNITY AT LARGE, AS THEY TRANSITION FROM INDEPENDENCE TO A HIGHER LEVEL OF CARE. 6 6 104 0 0 0 202015 149781 3591631 3377031 570818 362784 0 0 4364464 3889596 0 0 0 0 2772814 2570350 0 0 0 1467358 2029535 4240172 4599885 124292 -710289 21088280 23479120 15143990 18306146 5944290 5172974 X PROVIDING MEANINGFUL QUALITY OF LIFE TO ITS RESIDENTS THROUGH RESTORATIVE AND MAINTENANCE HEALTH CARE SERVICES TO THOSE INDIVIDUALS WITHIN THE MASONIC FRATERNITY, THEIR DEPENDENTS AND THE EXTENDED COMMUNITY AT LARGE, AS THEY TRANSITION FROM INDEPENDENCE TO A HIGHER LEVEL OF CARE. 0 0 4157890 3377031 OPERTATED LONG TERM CARE FACILITY CONSISTING OF 57 NURSING UNIT BEDS PROVIDING APPROXIMATELY 15,900 BED DAYS; OPERATED INDEPENDENT LIVING FACILITY CONSISTING OF 20 UNITS; AND A NEW ASSISTED LIVING FACILITY. 4157890 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 104 1 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X LUCINDA FRIESS 5154655316 1300 28TH STREET PERRY IA 50220 MICHAEL FLETCHER CHAIRMAN 1.00 X X 0 0 0 KYLE GORDON VICE CHAIRMAN 1.00 X X 0 0 0 JOHN POWELL SECRETARY/TREASURER 1.00 X X 0 0 0 WILLIAM YUNGCLAS TRUSTEE 1.00 X 0 0 0 LYLE MILLER TRUSTEE 1.00 X 0 0 0 NEIL PAULSEN TRUSTEE 1.00 X 0 0 0 LUCINDA L FRIESS ADMINISTRATOR 40.00 X 74006 0 0 74006 0 0 0 0 0 0 JENSEN BUILDERS 5461 MIEHE GRIMES IA 50111 GENERAL CONTRACTOR 7384292 DIRECT SUPPLY 6767 N INDUSTRIAL RD MILWAUKEE WI 53201 SUPPLIES 197857 MARTIN BROTHERS 406 VIKING ROAD CEDAR FALLS IA 50613 FOOD AND SUPPLIES 135464 ALLIANT ENERGY 321 E WALNUT DES MOINES IA 50265 UTILITIES 130817 US FOODS 9399 WEST HIGGINS ROAD ROSEMONT IL 60018 FOOD AND SUPPLIES 104025 5 149781 149781 ROUTINE CARE SERVICES 623000 2931902 2931902 INDEPENDENT LIVING 623000 410966 410966 ANCILLARY SERVICES 623000 34163 34163 3377031 220212 220212 322314 179742 142572 142572 142572 3889596 3377031 0 362784 74005 74005 1921760 1757610 164150 80689 68791 11898 346643 346643 147253 147253 12871 12871 95470 95470 12122 12122 21638 21638 41372 20965 20407 33013 1810 31203 14906 14906 289392 221880 67512 9422 9422 2751 2751 411849 411849 526800 455679 71121 34311 32612 1699 FOOD EXPENSES 213029 213029 SUPPLIES AND SMALL EQUI 181837 181837 MISCELLANEOUS 55781 55781 MAINTENANCE AND REPAIRS 36878 36878 36093 36093 4599885 4157890 441995 0 500 498 3667162 64222 109216 129253 21745 11957 11158 14379 24982504 4146387 4022779 20836117 1950844 1742509 11304876 680185 21088280 23479120 2425523 600252 16329 1500 3236850 2451297 9305000 15122758 160288 130339 15143990 18306146 X 5912389 5138551 31901 34423 5944290 5172974 21088280 23479120 X -710289 -62550 1523 X 0 1 X 0 0 X 60675 37689 99237 202015 149781 549397 3688999 3702502 3680395 3591631 3378031 18041558 19292 9863 6277 35432 3768966 3750054 3785909 3793646 3527812 18626387 0 0 0 18626387 132642 179962 566584 196010 220212 1295410 132642 179962 566584 196010 220212 1295410 3901608 3930016 4352493 3989656 3748024 19921797 0.93500 0.94030 0.06500 0.05970 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 467124 467124 24515380 4146387 20368993 20836117 SPLIT INTEREST AGREEMENT 98588 APARTMENT REFUNDABLE DEPOSITS 31751 130339 X 3828568 -62550 1522 -61028 3889596 0 3889596 4599885 0 4599885 0 4599885 PART X, LINE 2: THE ORGANIZATION HAS ADOPTED THE ACCOUNTING STANDARD REGARDING "ACCOUNTING FOR UNCERTAIN TAX POSITIONS". THIS STANDARD PROVIDES DETAILED GUIDANCE FOR FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, AND DISCLOSURE OF UNCERTAIN TAX POSITIONS RECOGNIZED IN THE ENTITY'S FINANCIAL STATEMENTS. IT REQUIRES AN ENTITY TO RECOGNIZE THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. THE ADOPTION OF THIS STANDARD HAD NO MATERIAL EFFECT ON THE ORGANIZATION'S FINANCIAL POSITION, RESULTS OF OPERATIONS, OR CASH FLOWS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 1,522. A IOWA FINANCE AUTHORITY 521699886 NONEAVAIL 2013-12-31 12000000 TO BUILD A NEW FACILITY 0 0 0 B IOWA FINANCE AUTHORITY 521699886 NONEAVAIL 2013-12-31 800000 TO BUILD A NEW FACILITY 0 0 0 C IOWA FINANCE AUTHORITY 521699886 NONEAVAIL 2013-12-31 2490000 TO BUILD A NEW FACILITY 0 0 0 A 12000000 12000000 2013 0 0 0 1 B 800000 800000 8000 800000 2013 1 0 1 1 C 38702 2490000 49800 2490000 1 0 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 A 1 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 0 0 A 0 B 0 C 0 FORM 990, PART VI, SECTION A, LINE 8B THE BOARD DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11 THE BOARD OF TRUSTEES WILL REVIEW AND APPROVE THE FORM 990 ANNUAL TAX FILING PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C THE CHAIRMAN OF THE BOARD ANNUALLY REVIEWS THE DISCLOSURE STATEMENTS TO DETERMINE IF ANY CONFLICTS EXIST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST AT THE FACILITY IN PERRY, IOWA. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 1,523.