PRESBYTERIAN HOMES AND SERVICES OF KY INC: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: PRESBYTERIAN HOMES AND SERVICES OF KY INC (EIN 61-1078924)
Tax period: 2014-01-01 to 2014-12-31
Filed: 2015-11-13
IRS object ID: 201503179349300530
Schema version: 2014v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2015-11-13T10:24:53-06:00	ReturnTs
Tax Period End	2014-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	610420207	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	JONES NALE & MATTINGLY PLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	642 SOUTH FOURTH ST STE 300	AddressLine1Txt
City	LOUISVILLE	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	40202	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2014-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	611078924	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PRESBYTERIAN HOMES AND SERVICES OF KENTUCKY INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	PRES	BusinessNameControlTxt
Phone	5022599101	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 18067	AddressLine1Txt
City	LOUISVILLE	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	402610067	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	HARRIET WAGNER	PersonNm
Person Title	PRESIDENT/ CEO	PersonTitleTxt
Phone	5022599101	PhoneNum
Signature	2015-11-11	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JON A MEYER	PreparerPersonNm
PTIN	P01379283	PTIN
Phone	5025830248	PhoneNum

Field	Value	IRS element (for citing)
Tax	2014	TaxYr
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	HARRIET WAGNER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 18067	AddressLine1Txt
City	LOUISVILLE	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	402610067	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$23,996,460	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	PHSK.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1985	FormationYr
Legal Domicile State	KY	LegalDomicileStateCd
Activity Or Mission	ANSWERING GOD'S CALL TO LIFE CARE FOR THE AGING AND OTHERS, PRESBYTERIAN HOMES AND SERVICES OF KENTUCKY, INC. (PHSK) ENDEAVORS TO GIVE COMPASSIONATE CARE AND SUPERIOR SERVICE TO ALL WE SERVE. TO FULFILL THIS MISSION, PHSK HAS DEVELOPED COMMUNITIES TO ENCOURAGE RESIDENTS TO LIVE WITH DIGNITY WHILE MAINTAINING HIGHEST POSSIBLE LEVEL OF INDEPENDENCE. SERVING A DIVERSE POPULATION, EACH OF THE FACILITIES IN THE PRESBYTERIAN HOMES AND SERVICES FAMILY CREATES AN ENVIRONMENT TO RESPOND TO CHANGING NEEDS AS OUR RESIDENTS AGE. OFFERING COMPASSIONATE MEDICAL CARE, IN ADDITION TO SPIRITUAL AND EMOTIONAL SUPPORT SERVICES, PRESBYTERIAN HOMES SEEKS TO PROMOTE THE HEALTH AND WELFARE OF EACH PERSON WITH WHOM WE ASSOCIATE. IN ADDITION, PHSK PROVIDES FINANCIAL SUPPORT TO RESIDENTS WHOSE RESOURCES HAVE BEEN EXHAUSTED. THANKS TO OUR BENEVOLENT CARE FUND, NO RESIDENT IS ASKED TO LEAVE OUR FACILITIES DUE TO LACK OF FINANCIAL RESOURCES.	ActivityOrMissionDesc
Voting Members Governing Body	13	VotingMembersGoverningBodyCnt
Voting Members Independent	13	VotingMembersIndependentCnt
Total Employee	629	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$34,126	PYContributionsGrantsAmt
CY Contributions Grants	$18,566	CYContributionsGrantsAmt
PY Program Service Revenue	$24,138,489	PYProgramServiceRevenueAmt
CY Program Service Revenue	$23,969,612	CYProgramServiceRevenueAmt
PY Investment Income	$481	PYInvestmentIncomeAmt
CY Investment Income	$3,503	CYInvestmentIncomeAmt
PY Other Revenue	$6,550	PYOtherRevenueAmt
CY Other Revenue	$4,779	CYOtherRevenueAmt
PY Total Revenue	$24,179,646	PYTotalRevenueAmt
CY Total Revenue	$23,996,460	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$14,892,316	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$13,824,401	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$182,320	CYTotalFundraisingExpenseAmt
PY Other Expenses	$11,119,558	PYOtherExpensesAmt
CY Other Expenses	$11,374,146	CYOtherExpensesAmt
PY Total Expenses	$26,011,874	PYTotalExpensesAmt
CY Total Expenses	$25,198,547	CYTotalExpensesAmt
PY Revenues Less Expenses	-$1,832,228	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$1,202,087	CYRevenuesLessExpensesAmt
Total Assets BOY	$4,929,427	TotalAssetsBOYAmt
Total Assets EOY	$7,372,510	TotalAssetsEOYAmt
Total Liabilities BOY	$16,798,437	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$20,444,304	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$11,869,010	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$13,071,794	NetAssetsOrFundBalancesEOYAmt
Mission	FINANCIAL AND OPERATIONAL MANAGEMENT OF NURSING FACILITIES, ASSISTED-LIVING FACILITIES, AND RETIREMENT APARTMENTS. THE ORGANIZATION HAS 290 NURSING BEDS, 147 ASSISTED-LIVING APARTMENTS AND 21 PERSONAL CARE BEDS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$20,071,841	ExpenseAmt
Revenue	$23,974,391	RevenueAmt
Desc	PROVIDED 86,674 DAYS OF PATIENT CARE FOR NURSING HOME RESIDENTS, 15,918 DAYS OF RESIDENT CARE FOR ASSISTED-LIVING RESIDENTS AND 16,616 DAYS OF PERSONAL CARE FOR PATIENTS IN THE PERSONAL CARE UNIT.	Desc
Total Program Service Expenses	$20,071,841	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	Yes (1)	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	23	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	629	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	13	GoverningBodyVotingMembersCnt
Independent Voting Member	13	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	Yes (1)	LocalChaptersInd
Policies Reference Chapters	Yes (1)	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	KY	StatesWhereCopyOfReturnIsFldCd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	SUSAN SCHAUER	PersonNm
Phone	5022599101	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1030 ALTA VISTA ROAD	AddressLine1Txt
City	LOUISVILLE	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	40205	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
MRS ANNE SWOPE
CHAIR	2.00	Yes (X)	Yes (X)	$0	$0	$0
MR CHARLES B CHRISMAN JR
VICE CHAIR	2.00	Yes (X)	Yes (X)	$0	$0	$0
DR DOUGLAS HUMPHREY
SECRETARY	2.00	Yes (X)	Yes (X)	$0	$0	$0
MR J MICHAEL DALTON
DIRECTOR	2.00	Yes (X)		$0	$0	$0
MR JOSEPH FLOYD
DIRECTOR	2.00	Yes (X)		$0	$0	$0
MS DONNA HILL
DIRECTOR	2.00	Yes (X)		$0	$0	$0
DR THOMAS REICHARD
DIRECTOR	2.00	Yes (X)		$0	$0	$0
MS LISA ROBBINS
DIRECTOR	2.00	Yes (X)		$0	$0	$0
REV WILLA FAE WILLIAMS
DIRECTOR	2.00	Yes (X)		$0	$0	$0
MR RONALD DAMRON
DIRECTOR	2.00	Yes (X)		$0	$0	$0
MS SUSAN E MOOREFIELD
DIRECTOR	2.00	Yes (X)		$0	$0	$0
MR HAROLD SMITH
DIRECTOR	2.00	Yes (X)		$0	$0	$0
MR PRENTICE SMITH
DIRECTOR	2.00	Yes (X)		$0	$0	$0
DR HARRIET WAGNER
PRESIDENT/CEO	45.00		Yes (X)	$126,409	$0	$16,380
MR STEVE BARKER
VICE PRESIDENT	40.00		Yes (X)	$130,373	$0	$3,173

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$256,782	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$19,553	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	2	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
REHABCARE GROUP INC
680 SOUTH FOURTH ST	LOUISVILLE	KY	40202	THERAPY SERVICES	$1,883,867
HEALTH COST SOLUTIONS
100 BLUEGRASS COMMONS SUITE 200	HENDERSON	TN	37077	HEALTH/VISION COVERAGE	$1,600,000
KY STATE TREASURER
702 CAPITAL AVE 183	FRANKFORT	KY	40601	NURSING HOME TAX	$900,000
MEDCARE PHARMACY
350 ARISTOCRAT DR STE B	FLORENCE	KY	41042	PHARMACEUTICAL SERVICES	$550,000
HUNTINGTON NATIONAL BANK
100 MALLARD CREEK RD	ST MATTHEWS	KY	40207	BANK SERVICES	$500,000

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$18,566	AllOtherContributionsAmt
Total Contributions	$18,566	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
NURSING FACILITY INCOME	623000	$15,889,280	$15,889,280
ANCILLARY INCOME	623000	$5,333,942	$5,333,942
ASSISTED LIVING SERVICE	623000	$1,552,479	$1,552,479
PERSONAL CARE SERVICES	623000	$884,522	$884,522
ENTRY FEES	623000	$98,731	$98,731

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$210,658	TotalRevenueColumnAmt
Related Or Exempt Func Income	$210,658	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$23,969,612	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,503	TotalRevenueColumnAmt
Exclusion	$3,503	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	VENDING MACHINES	Desc
Business	900099	BusinessCd
Total Revenue Column	$4,779	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,779	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$4,779	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$23,996,460	TotalRevenueColumnAmt
Related Or Exempt Func Income	$23,974,391	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$3,503	ExclusionAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$277,200	TotalAmt
Management And General	$277,200	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$11,312,558	TotalAmt
Program Services	$9,486,217	ProgramServicesAmt
Management And General	$1,676,833	ManagementAndGeneralAmt
Fundraising	$149,508	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$17,676	TotalAmt
Program Services	$14,468	ProgramServicesAmt
Management And General	$2,980	ManagementAndGeneralAmt
Fundraising	$228	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$1,241,476	TotalAmt
Program Services	$1,016,148	ProgramServicesAmt
Management And General	$209,313	ManagementAndGeneralAmt
Fundraising	$16,015	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$975,491	TotalAmt
Program Services	$798,439	ProgramServicesAmt
Management And General	$164,468	ManagementAndGeneralAmt
Fundraising	$12,584	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$65,502	TotalAmt
Management And General	$65,502	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$48,575	TotalAmt
Management And General	$48,575	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$1,000	TotalAmt
Management And General	$1,000	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$170,619	TotalAmt
Management And General	$170,619	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,533,716	TotalAmt
Program Services	$2,136,568	ProgramServicesAmt
Management And General	$397,148	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$139,373	TotalAmt
Program Services	$10,730	ProgramServicesAmt
Management And General	$128,643	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$2,607,228	TotalAmt
Program Services	$2,580,509	ProgramServicesAmt
Management And General	$26,719	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$62,162	TotalAmt
Program Services	$3,053	ProgramServicesAmt
Management And General	$59,109	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$30,720	TotalAmt
Program Services	$303	ProgramServicesAmt
Management And General	$30,417	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$131	TotalAmt
Management And General	$131	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$260,681	TotalAmt
Program Services	$204,558	ProgramServicesAmt
Management And General	$52,138	ManagementAndGeneralAmt
Fundraising	$3,985	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$493,893	TotalAmt
Program Services	$493,893	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
CONTRACT LABOR	$2,357,112	$2,245,922	$111,190
TAXES AND LICENSES	$916,077		$916,077
ANCILLARY SERVICES	$787,779	$787,779
MISCELLANEOUS	$613,044	$6,720	$606,324

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$286,534	TotalAmt
Program Services	$286,534	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$25,198,547	TotalAmt
Program Services	$20,071,841	ProgramServicesAmt
Management And General	$4,944,386	ManagementAndGeneralAmt
Fundraising	$182,320	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$658,396	BOYAmt
EOY	$325,781	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$80,831	BOYAmt
EOY	$123,929	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,599,870	BOYAmt
EOY	$5,465,128	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$100,671	BOYAmt
EOY	$104,089	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$3,994,448	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,911,294	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,252,498	BOYAmt
EOY	$1,083,154	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$102,253	BOYAmt
EOY	$101,557	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$134,908	BOYAmt
EOY	$168,872	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,929,427	BOYAmt
EOY	$7,372,510	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$2,435,520	BOYAmt
EOY	$3,272,297	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$213,699	BOYAmt
EOY	$114,968	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$14,149,218	BOYAmt
EOY	$17,057,039	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$16,798,437	BOYAmt
EOY	$20,444,304	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	-$12,331,276	BOYAmt
EOY	-$13,533,362	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$360,156	BOYAmt
EOY	$360,164	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$102,110	BOYAmt
EOY	$101,404	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$11,869,010	BOYAmt
EOY	-$13,071,794	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,929,427	BOYAmt
EOY	$7,372,510	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$1,202,087	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$697	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$37,394	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$87,004	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$111,945	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$34,126	CurrentTaxYearMinus1YearAmt
Current Tax Year	$18,566	CurrentTaxYearAmt
Total	$289,035	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$20,955,597	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$21,657,000	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$22,261,714	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$21,905,496	CurrentTaxYearMinus1YearAmt
Current Tax Year	$23,758,954	CurrentTaxYearAmt
Total	$110,538,761	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$20,992,991	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$21,744,004	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$22,373,659	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$21,939,622	CurrentTaxYearMinus1YearAmt
Current Tax Year	$23,777,520	CurrentTaxYearAmt
Total	$110,827,796	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$110,827,796	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,294	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,699	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$805	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$481	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,503	CurrentTaxYearAmt
Total	$8,782	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,294	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,699	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$805	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$481	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,503	CurrentTaxYearAmt
Total	$8,782	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$20,995,285	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$21,745,703	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$22,374,464	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$21,940,103	CurrentTaxYearMinus1YearAmt
Current Tax Year	$23,781,023	CurrentTaxYearAmt
Total	$110,836,578	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.99990	PublicSupportCY509Pct
Public Support PY509	0.99990	PublicSupportPY509Pct
Investment Income CY	0.00010	InvestmentIncomeCYPct
Investment Income PY	0.00010	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	0	AgentTrusteeEtcInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$102,110	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$705	InvestmentEarningsOrLossesAmt
End Year Balance	$101,405	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$102,996	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$886	InvestmentEarningsOrLossesAmt
End Year Balance	$102,110	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$97,538	BeginningYearBalanceAmt
Investment Earnings Or Losses	$5,458	InvestmentEarningsOrLossesAmt
End Year Balance	$102,996	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$101,110	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$3,572	InvestmentEarningsOrLossesAmt
End Year Balance	$97,538	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$98,720	BeginningYearBalanceAmt
Investment Earnings Or Losses	$2,390	InvestmentEarningsOrLossesAmt
End Year Balance	$101,110	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Prmnnt Endowment Balance EOY	1.00000	PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org	Yes (1)	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$883,254	OtherCostOrOtherBasisAmt
Depreciation	$450,479	DepreciationAmt
Book Value	$432,775	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$15,977	OtherCostOrOtherBasisAmt
Depreciation	$13,268	DepreciationAmt
Book Value	$2,709	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,095,217	OtherCostOrOtherBasisAmt
Depreciation	$2,447,547	DepreciationAmt
Book Value	$647,670	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,083,154	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
SECURITY DEPOSITS	$31,075
RELATED PARTY PAYABLE TO ST. JAMES GROUP INC.	$8,954,684
RELATED PARTY PAYABLE TO PRESBYTERIAN HOMES AND SERVICES FOUNDATION INC.	$8,071,280

Field	Value	IRS element (for citing)
Total Liability	$17,057,039	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$23,995,756	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$704	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$704	RevenueNotReportedAmt
Revenue Subtotal	$23,996,460	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$23,996,460	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$25,198,547	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$25,198,547	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$25,198,547	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION'S ACCOUNTING POLICY PROVIDES THAT A TAX EXPENSE/BENEFIT FROM AN UNCERTAIN TAX POSITION MAY BE RECOGNIZED WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTIONS OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS. THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS RESULTING IN AN ACCRUAL OF TAX EXPENSE OR BENEFIT.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Housing Allowance Or Residence	Yes (X)	HousingAllowanceOrResidenceInd
Written Policy Ref T And E Expnss	Yes (1)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	0	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11	THE FORM 990 IS PRESENTED TO THE BOARD OF TRUSTEES AT THE BOARD MEETING IMMEDIATELY PRECEDING THE FILING DEADLINE FOR FORM 990.
FORM 990, PART VI, SECTION B, LINE 12C	ANNUALLY TRUSTEES AND EXECUTIVE OFFICERS OF THE ORGANIZATION SIGN A CERTIFICATION WHICH AFFIRMS THE INDIVIDUAL HAS RECEIVED A COPY OF THE ORGANIZATION'S CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTOOD THE POLICY. IF A CONFLICT OF INTEREST SHOULD ARISE THE INTERESTED PERSON MUST DISCLOSE THE CONFLICT AND THE MATERIAL FACTS TO THE TRUSTEES. ALSO ALL CONFLICTS OF INTERSE THAT DO ARISE ARE DOCUMENTED IN THE BOARD MINUTES.
FORM 990, PART VI, SECTION B, LINE 15	COMPENSATION FOR THE PRESIDENT AND CEO IS SET BY THE BOARD HR COMMITTEE AND IS BASED ON COMPENSATION SURVEY INFORMATION (KHASA COMPENSATION SURVEY, ETC). SALARIES FOR OTHER OFFICERS OF THE CORPORATION ARE SET BY THE CEO IN CONSULTATION WITH THE BOARD HR COMMITTEE AND ARE BASED ON RELEVANT MARKET RATES AND SURVEY RESULTS.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION ALSO MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC ON GUIDE STAR'S WEBSITE.
FORM 990, PART XII, LINE 2C:	OVERSIGHT: THE AUDIT COMMITTEE OVERSEES THE SELECTION OF INDEPENDENT AUDITORS. THE AUDIT COMMITTEE REVIEWS AND APPROVES THE ANNUAL FINANCIAL STATEMENT AUDIT. THE AUDIT COMMITTEE PRESENTS THE ANNUAL FINANCIAL STATEMENTS TO THE FULL BOARD OF DIRECTORS.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Controlled OrganizationControlledOrganizationInd
PRESBYTERIAN HOMES AND SERVICES FOUNDATION INC
PO BOX 18067	LOUISVILLE	KY	40261	611212336	TO SUPPORT PRESBYTERIAN HOMES AND SERVICES, INC.	KY	501(C)(3)	LINE 11A, I	0
ST JAMES GROUP INC
PO BOX 18067	LOUISVILLE	KY	40261	611367385	TO SUPPORT PRESBYTERIAN HOMES AND SERVICES, INC.	KY	501(C)(3)	LINE 11A, I	0
PHELPS REGIONAL HEALTH SERVICES INC
PO BOX 18067	LOUISVILLE	KY	40261	611280954	TO OWN AND MANAGE RENTAL PROPERTY OF A NURSING FACILITY IN PHELPS, KY	KY	501(C)(3)	LINE 9	0

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	Yes (1)	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	Yes (1)	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (3 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
PRESBYTERIAN HOMES AND SERVICES FOUNDATION INC
K	$46,800	RENT AGREEMENT
PRESBYTERIAN HOMES AND SERVICES FOUNDATION INC
S	$2,642,030	BOARD OF DIRECTORS
ST JAMES GROUP INC
K	$1,302,373	RENT AGREEMENT