2015-04-09T14:21:13-05:00 2014-05-31 BKD LLP 211 N BROADWAY SUITE 600 ST LOUIS MO 631022733 990 2013-06-01 430784786 St Andrews Resources for Seniors % GREG ELLIOTT STAN 3147260111 6633 DELMAR BLVD Suite ST LOUIS MO 63130 GREG ELLIOTT CFO 3147260111 2015-04-09 true Donna J Larson P00043751 3147260111 2013 2016-02-25 16:41:14Z Mary Alice Ryan CEO 6633 Delmar Blvd St Louis MO 63130 35798183 false X STANDREWS1.COM X 1961 MO SEE SCHEDULE O 17 17 352 37 0 0 291059 265068 19977140 20864808 158233 307960 432137 405276 20858569 21843112 229005 207589 0 0 8670423 8755824 0 0 0 13351945 13362674 22251373 22326087 -1392804 -482975 68894655 68202204 83260643 82991741 -14365988 -14789537 X WE SERVE THE NEEDS OF THE ELDERLY POPULATION WITH: HOUSING AND SUPPORT SERVICES, HEALTH CARE, PERSONAL CARE, COUNSELING AND CONSULTATION, INFORMATION AND ASSISTANCE, QUALITY OF LIFE PROGRAMMING, AND RECOGNITION OF THE CONTRIBUTIONS AND VALUE OF ELDERS/SENIORS. false false 10552198 180596 13546832 Skilled and assisted living facility which served 597 individuals during various times of the year. 6091104 6108310 Independent living facility for high income residents which served 142 individuals during various times of the year. 859090 26993 1209666 Independent living facility for moderate income residents which served 89 individuals during various times of the year. 17502392 true true false false false false false false false true true true false true true false true true false false true false false false false false false false true true true false false false false false false false false false true false false false false false true false false false true 54 0 true 352 true false true CJ false false false false false false false false X 17 17 true false false false true true false true true false false true true true true true true true true false X GREG ELLIOTT 3147260111 6633 DELMAR BLVD ST LOUIS MO 63130 X RT REV DR GEORGE W SMITH MEMBER 0.5 1.5 X 0 0 0 MARYLOU CALZARETTA MEMBER 0.5 1.5 X 0 0 0 RALPH THAMAN JR CHAIRMAN 0.5 1.5 X X 0 0 0 ALAN E BRAINERD MEMBER 0.5 1.5 X 0 0 0 ROBERT ELSPERMAN MEMBER 0.5 1.5 X 0 0 0 TAMMY BURTON MEMBER 0.5 1.5 X 0 0 0 BILL BRODERICK MEMBER 0.5 1.5 X 0 0 0 DAVID CISSELL MEMBER 0.5 1.5 X 0 0 0 MARK HILLIS TREASURER 0.5 1.5 X X 0 0 0 MICHELLE MCCLURE MEMBER 0.5 1.5 X 0 0 0 TIM MCFARLIN MEMBER 0.5 1.5 X 0 0 0 JEFF MILLER JR MEMBER 0.5 1.5 X 0 0 0 KAREN MARINO VICE CHAIR 0.5 1.5 X X 0 0 0 DAVID BRECKENRIDGE MEMBER 0.5 1.5 X 0 0 0 KATHY LINSIN SECRETARY 0.5 1.5 X X 0 0 0 LISA BERNSTEIN MEMBER 0.5 1.5 X 0 0 0 REV CEDRIC PORTIS MEMBER 0.5 1.5 X 0 0 0 SUSAN MCCLENAHAN EXEC. DIRECTOR - BP 40.0 0.0 X 96919 0 4719 MARY ALICE RYAN CEO 5.15 37.77 X 0 306519 25661 GREGORY ELLIOT CFO 4.53 39.79 X 0 190764 15229 DIANE MEATHEANY COO 13.52 34.96 X 0 206988 8552 96919 704271 54161 0 false true false POWER UP ELECTRICAL CONTRACTORS 3630 S BROADWAY ST LOUIS MO 63118 ELECTRICAL 111610 THE KORTE COMPANY PO BOX 146 HIGHLAND IL 62249 CONSTRUCTION MGMT 534050 REHAB CHOICE PO BOX 5935 TROY MI 48007 THERAPY SRVCS 676141 PARIC CORPORATION PO BOX 790100 ST LOUIS MO 63179 CONSTRUCTION MGMT 789792 ST ANDREWS MANAGEMENT SERVICES 6633 DELMAR ST LOUIS MO 63130 MGMT SERVICES 1113738 5 265068 265068 RESIDENCE FEES AND CHARGES 623000 20409154 20409154 MEDICAL SUPPLIES 623000 455654 455654 20864808 321636 321636 0 0 0 0 0 13941395 13945739 9332 -4344 -9332 -13676 -13676 0 0 0 COMMUNICATION TOWERS 532000 56961 56961 BEAUTY & BARBER 812900 113320 113320 HOSPITALITY SUITE - PER DIEM REVENUE 623000 16979 16979 218016 218016 405276 21843112 20864808 713236 0 207589 207589 0 0 103758 103758 0 6800345 5594873 1205472 0 1345341 1101019 244322 506380 410650 95730 933912 933912 94751 94751 87360 87360 0 0 0 1267558 1107193 160365 375356 375356 1699721 1414197 285524 0 0 1184511 683298 501213 27335 27335 0 14206 14206 3021394 3021394 0 3524214 3043757 480457 320402 319034 1368 REPAIRS & MAINTENANCE 247263 247263 BAD DEBTS 335957 139998 195959 BEAUTY SHOP 110731 110731 ACTIVITY EXPENSE 45227 45227 72776 41963 30813 22326087 17502392 4823695 0 0 0 2388643 3267630 0 0 954496 1333358 0 0 0 0 0 0 0 0 585178 389195 73858202 27890228 47051071 45967974 9885065 8867750 5270095 4474000 0 0 0 0 2760107 3902297 68894655 68202204 5724145 5750190 0 0 139454 124903 48669933 48032567 0 0 0 0 0 0 0 0 28727111 29084081 83260643 82991741 X -14365988 -14789537 0 0 0 0 -14365988 -14789537 68894655 68202204 -482975 59426 X false true X true false X 228821 208326 228608 291059 265068 1221882 18539497 19226823 19721067 19977140 20864808 98329335 0 0 0 18768318 19435149 19949675 20268199 21129876 99551217 0 0 0 99551217 416968 141952 245165 308052 321636 1433773 0 416968 141952 245165 308052 321636 1433773 0 569154 389908 448585 432137 405276 2245060 19754440 19967009 20643425 21008388 21856788 103230050 0.96436 0.95972 0.01389 0.01808 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3552151 3552151 65544210 24580797 40963413 137645 137645 0 2345500 1655507 689993 2278696 1516279 762417 45967974 HEDGE FUNDS 4474000 F 4474000 DEFERRED BOND ISSUANCE COSTS 1068578 PREOCCUPANCY COSTS 1233706 DUE FROM AFFILIATES 1500000 ACCRUED INTEREST RECEIVABLE 49958 DEPOSIT 50055 3902297 0 DEPOSITS ON ENTRANCE FEES 28288779 DEPOSITS 784087 DUE TO AFFILIATES 11215 29084081 21704281 59426 9332 68758 21635523 207589 207589 21843112 22127830 22127830 198257 198257 22326087 PART XI, LINE 2(D) REVENUE RECONCILIATION: LOSS OF SALE OF ASSETS 9,332 PART XI, LINE 4(B) REVENUE RECONCILIATION: THE ORGANIZATION PROVIDES CHARITY CARE TO RESIDENTS WHO ARE UNABLE TO PAY FOR SERVICES. THE AMOUNT OF CHARITY CARE FOR YEAR ENDED MAY 31, 2013 WAS $207,589 AND IS INCLUDED IN NET RESIDENT SERVICE REVENUES PER FINANCIAL STATEMENT NOTES. THIS AMOUNT IS REPORTED AS AN EXPENSE ON THE TAX RETURN. PART XII, LINE 4(B) EXPENSE RECONCILIATION: LOSS ON SALE OF ASSETS (9,332) CARE TO RESIDENTS FROM PART XI, LINE 4(B) 207,589 ----------- 198,257 PART X, LINE 2 FIN 48 FOOTNOTE: 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. Central America and the Caribbean Investments 4473999 4473999 4473999 false false true false false false true Reduction in monthly billings to select residents 9 207589 PART I, LINE 2 MONITORING USE OF GRANT FUNDS: BOARD OF DIRECTORS ANNUALLY REVIEWS, SELECTS, AND AWARDS FINANCIAL ASSISTANCE TO RESIDENTS BASED ON NEED. X X X X false true false false false false true false false MARY ALICE RYAN CEO 0 222742 0 83777 0 0 0 14167 0 11494 0 332180 0 14096 GREGORY ELLIOT CFO 0 179064 0 11700 0 0 0 0 0 15299 0 206063 0 0 DIANE MEATHEANY COO 0 188988 0 18000 0 0 0 0 0 8552 0 215540 0 0 SCHEDULE J, PART I, LINE 6 ACCRUED COMPENSATION CONTINGENT ON NET EARNINGS: STAMS, a related entity, provides incentives based on the net earnings of the STAMS organization. The CEO, Mary Alice Ryan, also receives deferred compensation per her employment contract. There is a shared services contract which shares STAMS expenses with all related entities based on direct and indirectly attributed costs. Therefore, no compensation to any officer or director is attributable to the portion of earnings associated with related organizations since the nature of the shared service contract reimburses STAMS for costs only, and is not dependent on net income, revenue, or other factors of related organizations. PART I, LINE 4B PARTICIPATION IN NONQUALIFIED RETIREMENT PLAN: MARY ALICE RYAN PARTICIPATES IN A NON-QUALIFIED DEFERRED COMPENSATION PLAN SPONSORED BY A RELATED TAXABLE ENTITY, STAMS. SEE THE NOTE FOR LINE 6. THE AMOUNT DEFERRED FOR THE YEAR WAS $14,167. A THE IDA OF THE COUNTY OF ST LOUIS MO 431170145 791524BC4 2007-09-05 62604788 SEE PART VI false false false A 14065000 0 71115069 3770435 3374928 0 1384796 0 0 20996453 39783252 0 2012 true true true true A false false false false 0 false false false true A true false false 0 true SEE PART VI true false false A false PURPOSE OF TAX EXEMPT BONDS - SCHEDULE K, PART I, COLUMN (F) NEW CONSTRUCTION OF THE WILLOWS PHASE III, REMODELING, AND EQUIPMENT AT EXISTING FACILITIES, REFUNDING OF SERIES 1997A BONDS, REFUNDING OF SERIES 2002 A BONDS. TOTAL PROCEEDS OF ISSUE - SCHEDULE K, PART II, LINE 3 TOTAL PROCEEDS INCLUDE TRANSFERRED PROCEEDS OF $4,179,734 AND INVESTMENT PROCEEDS OF $4,330,547. OTHER SPENT PROCEEDS - SCHEDULE K, PART II, LINE 11 OTHER SPENT PROCEEDS INCLUDED $36,751,930 REFUNDING 1997 & 2003 BONDS AND $3,031,322 DEFERRED MARKETING OF FACILITY. GROSS PROCEEDS INVESTED IN A GIC - SCHEDULE K, PART IV, LINE 4 BAYERISCHE HYPO UND VEREINSBANK, AG NEW YORK BANK 9/5/2007 - 5/31/2010; 2.7 YEARS. MBIA, INC. #007758 (PROJECT FUND) 11/13/2007 - 4/1/2009; 1.4 YEARS. MBIA, INC. #007741 (CAPITALIZED INTEREST FUND) 11/13/2007 - 12/1/2009; 2.1 YEARS. ST ANDREW'S MANAGEMENT SERVICES I SEE PART V 933912 MANAGEMENT FEES false PART IV, COLUMN B THE CEO, CFO, AND COO OF ST. ANDREW'S RESOURCES FOR SENIORS ARE ALSO OFFICERS OF ST. ANDREW'S MANAGEMENT SERVICES, A RELATED TAXABLE ENTITY. STARS PAYS MANAGEMENT FEES TO STAMS UNDER A SHARED SERVICES AGREEMENT. PART VI, SECTION A, LINE 6 MEMBERS OR STOCKHOLDERS: STARS SYSTEM IS THE SOLE CORPORATE MEMBER. PART VI, SECTION A, LINE 7A PERSONS WHO MAY ELECT GOVERNING BODY: DIRECTORS SHALL BE APPOINTED BY THE GOVERNING BODY OF STARS SYSTEM, THE SOLE MEMBER, TO SERVE FOR A TERM OF THREE YEARS OR UNTIL HIS OR HER SUCCESSOR SHALL HAVE BEEN ELECTED AND QUALIFIED. IF THE OFFICE OF A DIRECTOR BECOMES VACANT FOR ANY REASON, STARS SYSTEM SHALL APPOINT A SUCCESSOR OR SUCCESSORS FOR THE UNEXPIRED TERM. DIRECTORS MAY BE REMOVED, WITH OR WITHOUT CAUSE, BY THE BOARD OF DIRECTORS OF STARS SYSTEM. PART VI, SECTION B, LINE 11 PROCESS FOR REVIEW OF FORM 990: THE DRAFT OF THE FORM 990 IS REVIEWED BY THE CFO FOR ACCURACY AND EMAILED TO BOTH THE ADMINISTRATION AND FINANCE COMMITTEE AND THE ENTIRE BOARD OF DIRECTORS. THE FINAL FORM 990 IS EMAILED TO THE PRESIDENT OF THE BOARD FOR REVIEW AND SIGNATURE. PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY: AN ANNUAL CONFLICT OF INTEREST DISCLOSURE IS COMPLETED BY EACH BOD MEMBER, SUBMITTED, AND REVIEWED BY THE ENTIRE BOD. IF ANY CONFLICTS ARISE WITH ANY MEMBER, THAT MEMBER IS THEN EXCLUDED IN ANY VOTING FOR APPLICABLE SUBJECT AREAS. THERE IS ALSO A CORPORATE COMPLIANCE POLICY WHICH IS REVIEWED WITH ALL EMPLOYEES ANNUALLY AND PERIODICALLY AUDITED WITH RESPECT TO OPERATIONAL COMPLIANCE. A TAX PREPARATION QUESTIONNAIRE IS ALSO COMPLETED BY EACH BOARD MEMBER AND KEY EMPLOYEE BEFORE FILING IN ORDER TO ENSURE TAHT THE DETAILS OF ANY CONFLICTS OR RELATIONSHIPS THAT MIGHT CAUSE CONFLICTS ARE IDENTIFIED. PART VI, SECTION B, LINE 15A PROCESS FOR DETERMINING MANAGEMENT COMPENSATION: A REVIEW IS PERFORMED ANNUALLY, USING COMPARABLE DATA REGARDING COMPENSATION WITH INPUT FROM THE CEMO STUDY. PART VI, SECTION B, LINE 15B PROCESS FOR DETERMINING OTHER COMPENSATION: SALARIES ARE REVIEWED ANNUALLY DURING THE BUDGET PROCESS BY THE EXECUTIVE DIRECTOR AND THE MANAGEMENT COMPANY ACCOUNTING AND OPERATIONS PERSONNEL. DURING THIS REVIEW SALARY RANGES FOR ALL POSITIONS ARE COMPARED WITH THE RESULTS FROM A BENCHMARKING SALARY SURVEY. THE BUDGET IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD FOLLOWING A RECOMMENDATION FROM THE COMPENSATION COMMITTEE AND THE ADMINISTRATION AND FINANCE COMMITTEE. PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS TO THE PUBLIC: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. PART XI, LINE 2C OVERSIGHT OF AUDIT OF FINANCIAL STATEMENTS: THE CFO COORDINATES THE REVIEW OF THESE REPORTS WITH THE ADMINISTRATION AND FINANCE COMMITTEE OF THE STARS SYSTEM. PART VI, SECTION A, LINE 2 BUSINESS RELATIONSHIPS: MARY ALICE RYAN, GREGORY ELLIOTT, AND DIANE MEATHEANY ALL HAVE A BUSINESS RELATIONSHIP WITH EACH OTHER DUE TO THE FACT THAT THEY ARE ALSO OFFICERS OF A RELATED TAXABLE ENTITY, ST. ANDREW'S MANAGEMENT SERVICES, INC. FORM 990, PART I, LINE 1 ORGANIZATION'S MISSION: OUR VISION IS A SOCIETY WHERE ALL ELDERS ARE RESPECTED, PRODUCTIVE, SECURE, AND FULFILLED. OUR MISSION IS TO EMPOWER ELDERS AND THEIR CAREGIVERS THROUGH CHOICES AND OPTIONS THAT FOSTER A VITAL LIFE. St Andrew's Charitable Foundation 6633 Delmar Blvd St Louis MO 63130 260568165 FUNDRAISING MO 501(C)(3) 7 STARSS false St Andrews Resources for Seniors System 6633 Delmar Blvd St Louis MO 63130 260568133 HEALTH MGMT MO 501(C)(3) 9 NA false SASC LLC 6633 Delmar Blvd St Louis MO 63130 870806356 SENIOR CARE MO STARSS RELATED 0 0 St Andrew's Management Services Inc 6633 Delmar Blvd St Louis MO 63130 431250225 MANAGEMENT MO STARSS C CORPORATION 0 0 false false true false false false false false false false false false true false true true false true true