2015-05-15T17:36:38-05:00 2014-06-30 BKD LLP 1551 N WATERFRONT PKWY STE 300 WICHITA KS 672066601 990 2013-07-01 481210697 ABERDEEN VILLAGE INC % BRUCE H SHOGREN ABER 3166851100 PO BOX 20440 Suite WICHITA KS 672081440 BEVERLY WOODSMALL CFO 3166851100 2015-05-15 true ELIZABETH S HOGAN P00273248 3166851100 2013 2016-03-07 17:11:31Z BRUCE H SHOGREN PO BOX 20440 WICHITA KS 672081440 11506183 false X WWW.ABERDEENVILLAGE.ORG X 1998 KS TO PROVIDE QUALITY ACTIVE SENIOR LIVING & HEALTH CARE WITHIN A CHRISTIAN-BASED COMMUNITY THROUGH A CONTINUUM OF SERVICE FOUNDED UPON THE VALUES OF RESPECT, DIGNITY & INDEPENDENCE. 12 12 297 128 0 63883 25531 11157520 11083079 982963 375103 3455 7715 12207821 11491428 0 0 0 0 4958398 4849253 0 0 0 7006127 7110840 11964525 11960093 243296 -468665 27617318 26624940 40971556 40059566 -13354238 -13434626 X TO PROVIDE QUALITY ACTIVE SENIOR LIVING AND HEALTH CARE WITHIN A CHRISTIAN-BASED COMMUNITY THROUGH A CONTINUUM OF SERVICE FOUNDED UPON THE VALUES OF RESPECT, DIGNITY AND INDEPENDENCE. false false 9540185 11083079 OPERATION OF A SENIOR LIVING AND CARE COMMUNITY IN OLATHE, KANSAS WHICH PROVIDES SERVICES TO SATISFY THREE BASIC NEEDS OF ELDERLY PERSONS, INCLUDING HOUSING, HEALTH CARE AND FINANCIAL SECURITY. SEE SCHEDULE O FOR CONTINUATION 9540185 true true false true false false false false false true true false false true false false false true false false false false false false false false false false false true true false false false false false false false false false false false false false false false true false false false true 44 0 true 297 true false false false false false false false false false false X 12 12 false false true false true true true true true false false true true true true true true true false false KS X BRUCE H SHOGREN 3166851100 PO BOX 20440 WICHITA KS 672081440 DAN HARRIS CHAIR 1.0 3.0 X X 0 0 0 REV HOWARD GLEASON VICE-CHAIR 1.0 3.0 X X 0 0 0 JAMES J COOK TRUSTEE 1.0 3.0 X 0 0 0 CONSTANCE S BANWART TRUSTEE 1.0 3.0 X 0 0 0 ELIZABETH B MCKELL TRUSTEE 1.0 3.0 X 0 0 0 ELEANOR NELSON TRUSTEE 1.0 3.0 X 0 0 0 R LYMANN OTT TRUSTEE 1.0 3.0 X 0 0 0 TERESA S RADEBAUGH TRUSTEE 1.0 2.0 X 0 0 0 RONALD H RIDGWAY TRUSTEE 1.0 3.0 X 0 0 0 RANDY WEDEL TRUSTEE 1.0 3.0 X 0 0 0 JOHN L WELLS TRUSTEE 1.0 3.0 X 0 0 0 CONNIE WOOD TRUSTEE 1.0 3.0 X 0 0 0 BRUCE SHOGREN PRESIDENT/CEO 5.0 35.0 X 0 278806 24098 BEVERLY WOODSMALL CFO/TREASURER 5.0 35.0 X 0 154700 21561 SHERRY K HIND CORPORATE SECRETARY 5.0 35.0 X 0 100534 8634 DOUG YODER CHIEF OPERATING OFFICER 5.0 35.0 X 0 148891 13090 JERRY DELASHAW PROJECT DEVELOPMENT/COMPLIANCE 5.0 35.0 X 0 154067 13169 JOAN M MILLER ASST. TREASURER/CONTROLLER 5.0 35.0 X 0 111675 20034 0 948673 100586 0 false true false RIGDON FLOOR COVERINGS INC REPAIRS & PPE 175805 GLYNN DEVINS ADVERTISING 246546 NEW COVENANT PAINTING LLC REPAIRS & PPE 257595 MIKE JENNINGS CONSTRUCTION REPAIRS & PPE 302914 REHAB CARE GROUP INC PHYSICAL THERAPY 628471 8 25531 25531 NET RESIDENT SERVICES 623000 11083079 11083079 11083079 362525 362525 27333 27333 0 0 0 0 14755 -14755 -14755 -14755 0 0 0 All Other Misc Revenue 900099 7715 7715 7715 7715 7715 11491428 11083079 382818 0 0 0 0 0 0 4229393 3921124 308269 0 309120 286589 22531 310740 288091 22649 608520 608520 33071 33071 13341 13341 1294 1294 0 0 320268 166312 153956 284608 284608 1190129 998569 191560 34928 11630 23298 0 462987 369310 93677 6857 1958 4899 0 13513 4098 9415 1427743 1138865 288878 0 1162968 927663 235305 124637 124637 BAD DEBT EXPENSE 3612 3612 ANCILLARY SERVICES 909165 909165 FOOD 513199 513199 11960093 9540185 2419908 0 0 96226 2634 522 0 0 1804369 1365717 0 0 0 0 0 0 0 0 49763 33846 33809402 16715712 16974119 17093690 5510203 5067808 0 0 0 0 0 0 3276230 2967131 27617318 26624940 1064583 1002334 0 0 14006901 14084512 25663800 24972720 0 0 0 0 0 0 0 0 236272 0 40971556 40059566 X -13381493 -13462495 27005 27619 250 250 -13354238 -13434626 27617318 26624940 -468665 388277 X false true X true false X 39429 252010 33655 63883 25531 414508 10213367 10920221 10939708 11157520 11083079 54313895 0 0 0 10252796 11172231 10973363 11221403 11108610 54728403 225 225 0 225 225 54728178 326921 411955 162556 987463 389858 2278753 0 326921 411955 162556 987463 389858 2278753 0 5529 3767 1574 3455 7715 22040 10585246 11587953 11137493 12212321 11506183 57029196 0.95965 0.94788 0.03996 0.03881 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false true 1294 false false false 1294 false SCHEDULE C, PART II-B, LINE 1F 10% OF LEADINGAGE OF KANSAS DUES ARE DEDICATED TO LOBBYING. 250 250 250 250 250 250 250 250 1.00000 false false 1485140 1485140 25632945 11445166 14187779 2788466 2110538 677928 3902851 3160008 742843 17093690 FUNDS HELD BY FISCAL AGENT 2258280 UNAMORTIZED BOND COSTS 466853 ACCRUED INTEREST RECEIVABLE 12662 FORWARD DELIVERY AGREEMENTS 166300 ACCOUNTS RECEIVABLE - OTHER 25847 INTERCOMPANY RECEIVABLE 37189 2967131 SCHEDULE D, PART V, LINE 4 THE INCOME FROM THE ENDOWMENT FUNDS IS USED FOR THE RESTRICTED PURPOSE (IF APPLICABLE) SPECIFIED BY THE DONOR AT THE TIME OF THE GIFT. THE INCOME IS PRIMARILY USED TO PROVIDE CHARITY CARE FOR SYSTEM RESIDENTS AND TO PROVIDE SCHOLARSHIPS FOR SYSTEM EMPLOYEES. SCHEDULE D, PART X, LINE 2 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. false false false false false false false false false BRUCE SHOGREN PRESIDENT/CEO 0 260895 0 0 0 17911 0 3881 0 20217 0 302904 0 0 BEVERLY WOODSMALL CFO/TREASURER 0 137917 0 0 0 16783 0 2354 0 19207 0 176261 0 0 DOUG YODER CHIEF OPERATING OFFICER 0 147849 0 0 0 1042 0 2266 0 10824 0 161981 0 0 JERRY DELASHAW PROJECT DEVELOPMENT/COMPLIANCE 0 144645 0 0 0 9422 0 2345 0 10824 0 167236 0 0 FORM 990, PART VII AND SCHEDULE J, PART I, LINE 3 & PART II COMPENSATION FOR BRUCE H SHOGREN, PRESIDENT/CEO, IS PROVIDED BY PRESBYTERIAN MANORS OF MID-AMERICA, INC. (PMMA), A RELATED ENTITY. PMMA USES A COMPENSATION COMMITTEE, FORM 990 OF OTHER ORGANIZATIONS, A WRITTEN EMPLOYMENT CONTRACT, A COMPENSATION SURVEY OR STUDY AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE TO ESTABLISH MR. SHOGREN'S COMPENSATION. THE COMPENSATION FOR ALL OTHER OFFICERS AND KEY EMPLOYEES IS ALSO PROVIDED BY PMMA. THE CEO OF PMMA USES COMPARABILITY DATA TO DETERMINE COMPENSATION FOR THE OTHER OFFICERS, KEY EMPLOYEES AND EXECUTIVE DIRECTORS. A CITY OF OLATHE KANSAS 486034756 67942KBBO 2005-04-14 30130120 REFUND 2000AB BONDS. SEE PART VI. false false false A 5285000 0 30130120 2054800 0 0 602602 0 0 0 29527518 0 2001 true true true true A 0 A false true true false 0 true WACHOVIA BANK NA 20.8 true true true A true SCHEDULE K, PART I, COLUMN F, LINE A The 2000AB Bonds were originally issued on 3/10/2000. SCHEDULE K, PART III, COLUMN A The Bonds were used to refinance projects originally financed by bonds issued prior to 2003. SCHEDULE K, PART IV, COLUMN A, LINE 2C The Arbitrage Rebate Analysis was performed as of 5/15/2005 and 5/15/2010. FORM 990, PART III, LINE 4A HOUSING NEEDS ARE MET BY PROVIDING FACILITIES THAT ARE SPECIFICALLY DESIGNED TO MEET A COMBINATION OF PHYSICAL, EMOTIONAL, RECREATIONAL, AND SOCIAL NEEDS OF ELDERLY PERSONS. HEALTH CARE NEEDS ARE SATISFIED BY OFFERING A CONTINUUM OF CARE WHICH OFFERS SERVICES FOR THE FUTURE HEALTH CARE NEEDS OF RESIDENTS ON A SINGLE CAMPUS. FINANCIAL SECURITY IS ACHIEVED BY PROVIDING SERVICES AT THE LOWEST FEASIBLE COST. INCLUDED IS THE POLICY OF MAINTAINING THE RESIDENCE OF ANY PERSON WHO OUTLIVES HIS OR HER ABILITY TO PAY FOR THE COST OF RESIDENCY THROUGH NO FAULT OF THEIR OWN. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE AMENDED TO REQUIRE THAT A MAJORITY OF THE TRUSTEES MUST ALSO BE CURRENT MEMBERS OF THE BOARD OF TRUSTEES OF PRESBYTERIAN MANORS OF MID-AMERICA, INC., A RELATED NOT-FOR-PROFIT, 501(C)(3) ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 PRESBYTERIAN MANORS OF MID-AMERICA, INC., A NOT-FOR-PROFIT, 501(C)(3) ORGANIZATION IS THE SOLE MEMBER OF ABERDEEN VILLAGE, INC. FORM 990, PART VI, SECTION A, LINE 7A PRESBYTERIAN MANORS OF MID-AMERICA, INC., BEING THE SOLE MEMBER OF ABERDEEN VILLAGE, INC. HAS THE RIGHT TO ELECT ALL THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION A, LINE 7B PRESBYTERIAN MANORS OF MID-AMERICA, INC., BEING THE SOLE MEMBER OF ABERDEEN VILLAGE, INC. HAS THE RIGHT TO ELECT ALL THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT ACCOUNTING FIRM PREPARES AND REVIEWS THE 990. THE 990 IS THEN REVIEWED BY THE CFO AND THE ORGANIZATION'S CHAIR OF THE FINANCE COMMITTEE. ANY QUESTIONS OR CONCERNS THE CFO AND THE ORGANIZATION'S CHAIR OF THE FINANCE COMMITTEE HAVE ARE ADDRESSED AND ANY CORRECTIONS OR CLARIFICATIONS ARE MADE. THE FINAL FORM 990 WITH ALL REQUIRED SCHEDULES IS THEN PROVIDED TO ALL VOTING MEMBERS OF THE BOARD PRIOR TO FILING THE 990 WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, PRESBYTERIAN MANORS OF MID-AMERICA, INC.'S ATTORNEY PRESENTS AND EXPLAINS THE CONFLICT OF INTEREST POLICY TO THE BOARD, THE OFFICERS, AND THE KEY EMPLOYEES. THE TRUSTEES, OFFICERS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANY CONFLICTS AND SIGN THE POLICY. IF A POSSIBLE CONFLICT OF INTEREST ARISES, IT IS REVIEWED BY THE ATTORNEY AND THE ORGANIZATION'S CEO WHO DETERMINE WHETHER A CONFLICT EXISTS. IF IT IS DETERMINED THAT A CONFLICT EXISTS, THE CONFLICTED INDIVIDUAL IS PROHIBITED FROM VOTING OR BEING INVOLVED IN DISCUSSIONS REGARDING THE CONFLICT. FORM 990, PART VI, SECTION B, LINES 15A & B THE COMPENSATION PAID BY PRESBYTERIAN MANORS OF MID-AMERICA, INC. (PMMA) TO THE CEO IS DETERMINED BY PMMA'S ATTORNEY PROVIDING PMMA'S BOARD OF TRUSTEES WITH COMPARABILITY DATA. DELIBERATION OF THE CEO'S COMPENSATION IS HELD IN EXECUTIVE SESSION AND THEIR DECISION IS DELIVERED TO HUMAN RESOURCES IN A LETTER FROM THE CHAIRMAN OF THE BOARD. THE COMPENSATION FOR ALL OTHER OFFICERS AND KEY EMPLOYEES IS ALSO PROVIDED BY PMMA. THE CEO OF PMMA USES COMPARABILITY DATA TO DETERMINE COMPENSATION FOR THE OTHER OFFICERS, KEY EMPLOYEES AND EXECUTIVE DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 ABERDEEN VILLAGE, INC. MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. PRESBYTERIAN MANORS OF MID-AMERICA INC PO BOX 20440 WICHITA KS 67208 480877587 MANAGEMENT KS 501(C)(3) 11B NA false PRESBYTERIAN MANORS INC PO BOX 20440 WICHITA KS 67208 237154996 CCRC KS 501(C)(3) 9 PMMA false ASHFIELD ACTIVE LIVING & WELLNESS INC PO BOX 20440 WICHITA KS 67226 205385139 CCRC MO 501(C)(3) 9 PMMA false SALINA PRESBYTERIAN MANOR ENDOWMENT FUND PO BOX 1337 SALINA KS 67402 480937829 FUNDS MGMT KS 501(C)(3) 11B PMI false false false false false false false false false false false false false true false true true false false false