2015-05-14T02:13:26-00:00 2014-06-30 Plante & Moran PLLC 750 Trade Centre Way Portage MI 49002 990 2013-07-01 453137352 Sun Health Colonnade SUNH 6232633700 PO Box 6030 Sun City West AZ 85376 William T Sellner Exec VPCFO 2015-05-14 true Carol LaLonde 2695674587 2015-05-14 2013 2016-03-07 17:11:31Z Ronald D Guziak 14719 W Grand Ave Surprise AZ 85374 3944331 false X www.sunhealthseniorliving.org/colonnade X 2011 AZ To own and operate a continuing care retirement community that is specifically designed to meet a combination of physical, emotional, recreational, social, religious and other needs of the elderly. 18 17 0 20 0 1741 2843713 3928629 9133 13961 0 2852846 3944331 0 0 1290873 1670510 0 0 2220730 2973493 3511603 4644003 -658757 -699672 29152666 36737984 15736330 24433544 13416336 12304440 To own and operate a continuing care retirement community that is specifically designed to meet the needs of the elderly and provides a combination of the physical, emotional, recreational, social, religious and other needs of the elderly residents of the community. true false 3955731 3928629 Providing a continuing care retirement community that meets the needs of the elderly and provides for the physical, emotional, recreational, social, religious and other needs of both residents and the Surprise, Arizona and Sun City West, Arizona communities at large. 3955731 true false false false false false false false true false true false false true true true true 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 false false false true true true false false true 25 0 true 0 false false false false false false false false false false X 18 17 false true false false true true true true true false false true true true true true true true true false AZ X Sharon Grambow 6238324335 14719 W Grand Ave Surprise AZ 85374 X Jon Wohler Director 001.00 004.00 X 0 0 0 R Jack Stephenson Director 001.00 002.00 X 0 0 0 A Steven Charney MD Director 001.00 002.00 X 0 0 0 Sandra L Foell Director 001.00 007.00 X 0 0 0 Richard V Livengood Treasurer 001.00 002.00 X X 0 0 0 Darl Bachmann Secretary 001.00 006.00 X X 0 0 0 Larry D Baker Director 001.00 002.00 X 0 0 0 Michael Mandell Director 001.00 002.00 X 0 0 0 Frank E Joyce Director 001.00 002.00 X 0 0 0 L Birt Kellam Director 001.00 004.00 X 0 0 0 Natalya B Faynboym MD Director 001.00 002.00 X 0 0 0 Herman L Orcutt Director 001.00 002.00 X 0 0 0 Cathy E Ross Director 001.00 004.00 X 0 0 0 Janis Ryan Director 001.00 004.00 X 0 0 0 Dean L Strycker MD Director 001.00 002.00 X 0 0 0 Ronald D Guziak President/CEO 010.00 050.00 X X 0 686032 12468 Jeffrey Ronn MD Director 001.00 002.00 X 0 0 0 Robert McMillan DDS Director 001.00 002.00 X 0 0 0 William T Sellner Exec VP/CFO 010.00 050.00 X 0 393904 -291 Sharon A Grambow VP/COO 015.00 045.00 X 0 278145 15183 Barbara Foster Executive Director 050.00 X 0 101574 1518 1459655 28878 false true false 1741 1741 Resident Services 623000 3928629 3928629 3928629 13961 13961 3944331 3928629 13961 0 0 0 0 0 0 1436172 1123095 313077 0 136820 136624 196 97518 90208 7310 158429 158429 9995 9995 40200 40200 0 0 39745 170 39575 186475 186475 128328 116566 11762 89228 89228 0 1107368 1107368 5537 984 4553 0 0 0 0 694266 694266 63319 63319 Resident Supplies Services 75910 75910 Resident Dining Services 189709 189709 Resident Health Center Expense 184984 171037 13947 0 4644003 3955731 688272 0 196240 262385 2202497 751770 63063 104557 767461 2033187 12995 18107 36871 40587 32954043 1540492 24688354 31413551 1185185 2113840 29152666 36737984 2001133 1256643 5943634 13056683 1152161 2080816 6639402 8039402 15736330 24433544 X 13416336 12304440 13416336 12304440 29152666 36737984 X -699672 -412224 X false true X true false X 0.00000 1741 1741 2048481 2843713 3928629 8820823 2048481 2843713 3930370 8822564 389850 913421 99891 1403162 389850 913421 99891 1403162 7419402 7300 9133 13961 30394 0 7300 9133 13961 30394 0 510255 510255 2566036 2852846 3944331 9363213 X 0.00000 0.00000 false true X 5587776 5587776 21238187 10920867 20177809 1202411 813274 750524 4925669 -2361962 4897442 31413551 Financial derivatives and other financial products Closely-held equity interests Resident deposits escrow account 2080816 Refundable deposit 33024 2113840 Federal income taxes Resident Refund Payable 12792 Line of Credit - Sun Health 6765000 Line of Credit - Bankers Trust 700000 Refundable Entrance Fees 561610 8039402 X 3944000 3944000 331 331 3944331 4643000 4643000 1003 1003 4644003 IV 2b The organization accepts deposits from individuals who wish to reserve an independent living home. The deposits are held in an escrow account until the prospective resident cancels their agreement with the organization or becomes a resident. Escrow amounts held at 6/30/2014 are 2,080,816. X 2 Colonnade is a nonprofit corporation as described in Section 501c3 of the Internal Revenue Code the Code and is exempt from federal and state income taxes. In addition, Colonnade qualifies for the charitable contribution deduction under Section 170 of the Code and has been classified as an organization that is not a private foundation. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken and recognize a tax liability if an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service or other applicable taxing authorities. Management has analyzed the tax positions and has concluded that as of June 30, 2014, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. Management believes Colonnade is no longer subject to tax examinations for fiscal years ended prior to 2010. XI 4b The audited financial statements present all numbers rounded to the nearest 1,000. XII 4b The audited financial statements present all numbers rounded to the nearest 1,000. X X X X X X false true false false false false false false false Ronald D Guziak President/CEO 422069 145000 118963 10200 2268 698500 William T Sellner Exec VP/CFO 272745 80852 40307 -7483 7192 393613 Sharon A Grambow VP/COO 197506 41878 38761 9791 5392 293328 Part I Line 3 Mr. Ronald Guziak is the President and CEO of Sun Health Services, the sole member of Sun Health Colonnade. None of Mr. Guziaks compensation is allocated to Sun Health Colonnade. In his role as the President and CEO of Sun Health Services, Mr. Guziak also serves as President and CEO for Sun Health Foundation and Sun Health Partners, affiliated organizations. In addition, he serves as the President and CEO of Sun Health Colonnade and has responsibility for all senior living operations owned by Sun Health Services. Mr. Guziaks compensation is determined and monitored by the Management Review Committee of the Sun Health Services board of directors and subject to final approval by that board. The Management Review Committee utilizes a national, independent compensation consultant firm to ensure Mr. Guziaks compensation is consistent with the market for executives commensurate with his duties, responsibilities, and span of control. Further, Mr. Guziak has an employment contract executed with the board of directors. Part I Line 4 Mr. Ronald Guziak, Mr. William Sellner and Ms. Sharon Grambow participate in a board endorsed 457b plan. Each participant deferred 17,500 into the plan. A non-qualified 457f plan is board endorsed for certain executives. This plan carries a substantial risk of forfeiture in that vesting only occurs the earlier of 5 years from the date of deposit, age 62 or Rule of 80 age and service equals 80 or more. Mr. Ronald Guziak received a 457f payment of 49,234. All deposits are employer contributions. Should a participant voluntarily terminate employment prior to a deposit vesting, the deposit is forfeited. All deposits are paid out and taxed upon vesting. Part II The Salary and benefits information disclosed on Schedule J, Part II, represents the aggregate compensation to individuals for their services to Sun Health Services, Sun Health Foundation, Sun Health Partners, Sun Health Senior Living, La Loma Senior Living, The Colonnade and Grandview Terrace the latter three being three distinct continuing care retirement communities. None of the compensation reflected on Schedule J is allocated or paid by Sun Health Colonnade. Part II Column C, retirement and other deferred compensation for William Sellner is negative due to the decrease in actuarial value of the corporations qualified defined benefit plan lump sum payout. Part II See Schedule O for a disclosure of hours devoted to related organizations. Form 990, Part VI, Section A, Line 3 and 6 The board of directors retains Sun Health Senior Living, LLC, a related entitiy, to manage the operation of the facility. Sun Health Senior Living, LLC is member owned by Sun Health Services, Sun Health Colonnades sole member. Form 990, Part VI, Section A, Line 7a The organization has a board of directors, elected to serve a term of three years or until their resignation or removal. The terms of the directors are staggered such that approximately one-third of the directors are elected each year. Directors are eligible to serve a maximum of three consecutive terms without regard to partial terms due to staggering or filling of vacancies. Form 990, Part VI, Section A, Line 7b Certain reserve powers are maintained by Sun Health Services as sole member. These reserve powers include the power to elect the board of directors of the organization, to remove any director upon written notice to such director and to the chairman of the board and to hire or terminate the president and chief executive officer of the organization upon written notice to such individual and the chairman. Form 990, Part VI, Section B, Line 11b The Form 990 is prepared by management and reviewed by the organizations independent accountant, Plante Moran, PLLC. The return is then reviewed by the Audit Committee of the board of directors and provided to the full board of directors for comment prior to the filing of the return. Form 990, Part VI, Section B, Line 12c On an annual basis board members and management staff are required to submit a conflict of interest questionnaire for board and management approval, as appropriate. The questionnaire provides specific instructions that the form must be updated if any situation arises during the year that might constitute a conflict. The Audit Committee has responsibility for intervening, if necessary, on conflict of interest matters. Any individual found to be in conflict will abstain from the decision making process. Form 990, Part VI, Section B, Line 15 The Management Review Committee, as provided in the organizations by-laws, has a responsibility for the compensation of all senior management. Annually, salaries of senior management are reviewed and approved by the organizations board of directors. The deliberation and decision of the compensation arrangements is contemporaneously substantiated in the organizations minutes. An independent compensation consultant is retained by the organization periodically to assist with the determination of the compensation and benefits for all senior management. The compensation review process was last undertaken in 2014. Form 990, Part VI, Section C, Line 19 Governing documents and conflict of interest policies are generally not made available to the public. Financial statements are available upon request. Form 990, Part VII, Section A, Line 1a These individuals devote weekly time to the following organizations Ronald D. Guziak, 28 hours to Sun Health Services, 20 hours to Sun Health Foundation and 2 hours to Sun Health Partners William Sellner, 40 hours to Sun Health Services, 6 hours to Sun Health Partners and 4 hours to Sun Health Foundation Sharon Grambow, 15 hours to La Loma Senior Living Services, 15 hours to Sun Health Colonnade, 15 hours to Sun Health Grandview Terrace and 5 hours to Sun Health Services. Mr. Guziak and Mr. Sellner also contribute time to the other senior living entities Sun Health Grandview Terrace and La Loma Senior Living Services, Inc. All board members devoted time to Sun Health Services, a related organization, with an average of 2 hours per week. The following board members devoted time to Sun Health Foundation, a related organization Sandra L. Foell, 5 hours Darl Bachmann, 5 hours L. Birt Kellam, 2 hours Cathy E. Ross, 2 Hours Michael Mandell, 5 hours and Janis Ryan, 2 hours. Form 990, Part VII, Section A, Line 1a Column F, estimated amount of other compensation from the organization and related organizations, is a negative number for William Sellner due to a decrease in actuarial value of the corporations qualified defined benefit plan lump sum payout. Form 990, Part VII, Section B, Line 1 Sun Health Colonnade has a management agreement with Sun Health Senior Living, LLC under which the organization pays a percentage of of gross revenues, with a minimum amount established, as defined in the agreement. In addition, Sun Health Senior Living, LLC employs all of the personnel who work for the organization and incurs other direct costs on behalf of the organization for which the organization reimburses Sun Health Senior Living, LLC based on actual costs incurred. During the period, the organization incurred management fees and reimbursable expenses totaling 1,828,939. Form 990, Part XI, Line 9 Other changes in net assets and fund balance consist of the following land transfer to Sun Health Services, 412,224. Sun Health Services 14719 W Grand Ave Surprise AZ 85374 262967251 Support org - Health AZ 501c3 11a NA false La Loma Senior Living Services Inc 14154 Denny Blvd Litchfield Park AZ 85340 861023848 Senior Living AZ 501c3 9 Sun Health Services true Sun Health Foundation 14719 W Grand Ave Surprise AZ 85374 237107959 Fundraising AZ 501c3 7 NA true Sun Health Grandview Terrace LLP 14515 W Granite Valley Dr Sun City West AZ 85374 860795477 Senior living AZ N/A Related false false Sun Health Partners 14719 W Grand Ave Surprise AZ 85374 860796950 Investments AZ N/A C Corp false false false false false true false false false false false false false true false true true false false false Sun Health Services e 6765000 Actual Indebtedness Sun Health Services m 159194 Actual Incurred Sun Health Services o 1669745 Actual Incurred Sun Health Grandview Terrace LLP p 1000 Actual Incurred Sun Health Services r 412224 Appraised Value Part V Line 21 The organization established a line of credit with Sun Health Services. At 6/30/2014, the balance of the line of credit is 6,765,000. Part V Line 22 Management fees of 159,194 were purchased through Sun Health Senior Living, LLC, a disregarded entity whose sole member is Sun Health Services. Part V Line 23 Employee costs of 1,669,745 were purchased through Sun Health Senior Living, LLC, a disregarded entity whose sole member is Sun Health Services.