2015-06-30T14:36:03-05:00 2014-12-31 BKD LLP 1551 N WATERFRONT PKWY STE 300 WICHITA KS 672066601 990 2014-07-01 481210697 ABERDEEN VILLAGE INC % BRUCE H SHOGREN ABER 3166851100 PO BOX 20440 Suite WICHITA KS 672081440 BEVERLY WOODSMALL CFO/TREASURER 3166851100 2015-06-26 true ELIZABETH S HOGAN P00273248 3166851100 2014 2016-02-25 16:41:14Z X BRUCE H SHOGREN PO BOX 20440 WICHITA KS 672081440 5981366 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. X 9 9 297 72 0 25531 14563 11083079 5814579 375103 149232 7715 2992 11491428 5981366 0 0 0 0 4849253 2512258 0 0 0 7110840 3628523 11960093 6140781 -468665 -159415 26624940 0 40059566 0 -13434626 0 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 4997115 0 5814579 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 4997115 true true false false false false false false false true false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false true false false true false false false true 43 0 true 297 true false false false false false false false false false false X 9 9 false false false false true true true true true false false true true true true true true true false false X BRUCE H SHOGREN 3166851100 PO BOX 20440 WICHITA KS 672081440 DAN HARRIS TRUSTEE 1.0 3.0 X 0 0 0 JAMES J COOK TRUSTEE 1.0 3.0 X 0 0 0 JOHN L WELLS 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 3.0 X 0 0 0 RONALD H RIDGWAY TRUSTEE/CHAIR 1.0 3.0 X X 0 0 0 RANDY WEDEL TRUSTEE/VICE-CHAIR 1.0 3.0 X X 0 0 0 BRUCE H SHOGREN PRESIDENT/CEO 5.0 35.0 X 0 298195 22492 BEVERLY WOODSMALL CFO/TREASURER 5.0 35.0 X 0 166412 18856 SHERRY K HIND CORPORATE SECRETARY 5.0 35.0 X 0 103762 7670 DOUG YODER CHIEF OPERATING OFFICER 5.0 35.0 X 0 163742 11424 JERRY DELASHAW PROJECT DEVELOPMENT/COMPLIANCE 5.0 35.0 X 0 153654 15316 JOAN M MILLER ASST. TREASURER/CONTROLLER 5.0 35.0 X 0 116987 19736 MARY ALMOND MARKETING DIRECTOR 40.0 0.0 X 118911 0 5830 118911 1002752 101324 1 false true false REHAB CARE GROUP INC PHYSICAL THERAPY 217460 1 14563 14563 NET RESIDENT SERVICES 623000 5814579 5814579 5814579 142043 142043 7189 7189 0 0 0 0 0 0 0 0 OTHER INCOME 900099 2367 2367 GARNISHMENT SERVICE CHARGES 900099 625 625 2992 5981366 5814579 152224 0 0 0 0 0 0 2157915 1995590 162325 0 195743 181019 14724 158600 146670 11930 364308 364308 4876 4876 4780 4780 0 0 0 93858 69241 24617 93460 93460 584345 506586 77759 28658 7263 21395 0 240742 195906 44836 3187 1326 1861 0 5195 360 4835 701369 570745 130624 0 633596 515594 118002 63334 63334 ANCILLARY COSTS 495319 495319 FOOD 266707 266707 BAD DEBT EXPENSE 44789 44789 6140781 4997115 1143666 0 96226 0 522 0 0 0 1365717 0 0 0 0 0 0 0 0 0 33846 0 0 0 17093690 0 5067808 0 0 0 0 0 0 0 2967131 0 26624940 0 1002334 0 0 0 14084512 0 24972720 0 0 0 0 0 0 0 0 0 0 0 40059566 0 X -13462495 0 27619 0 250 0 -13434626 0 26624940 0 X -159415 13594041 X false false false X 252010 33655 63883 25531 14563 389642 10920221 10939708 11157520 11083079 5814579 49915107 0 0 0 11172231 10973363 11221403 11108610 5829142 50304749 0 225 0 0 100 325 0 0 0 0 11666 11666 0 225 0 0 11766 11991 50292758 411955 162556 987463 389858 149232 2101064 0 411955 162556 987463 389858 149232 2101064 0 3767 1574 3455 7715 2992 19503 11587953 11137493 12212321 11506183 5981366 52425316 0.95932 0.95970 0.04008 0.04000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 250 250 250 250 250 250 250 250 0.00000 1.00000 0.00000 false false SCHEDULE D, PART V, LINE 1E THE ENDOWMENT FUNDS WERE TRANSFERRED TO PRESBYTERIAN MANORS, INC. AS PART OF THE MERGER. 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. false false false false false false false false false BRUCE H SHOGREN PRESIDENT/CEO 0 275086 0 0 0 23109 0 0 0 22492 0 320687 0 0 BEVERLY WOODSMALL CFO/TREASURER 0 151615 0 0 0 14797 0 0 0 18856 0 185268 0 0 DOUG YODER CHIEF OPERATING OFFICER 0 151804 0 0 0 11938 0 0 0 11424 0 175166 0 0 JERRY DELASHAW PROJECT DEVELOPMENT/COMPLIANCE 0 148619 0 0 0 5035 0 0 0 15316 0 168970 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. CASH & TEMPORARY INVESTMENTS 2015-01-01 46322 BOOK VALUE AS OF 12/31 237154996 PRESBYTERIAN MANORS INC PO BOX 20440 WICHITA KS 67208 501(C)(3) ACCOUNTS RECEIVABLE 2015-01-01 1115769 BOOK VALUE AS OF 12/31 237154996 PRESBYTERIAN MANORS INC PO BOX 20440 WICHITA KS 67208 501(C)(3) PREPAID EXPENSES 2015-01-01 7256 BOOK VALUE AS OF 12/31 237154996 PRESBYTERIAN MANORS INC PO BOX 20440 WICHITA KS 67208 501(C)(3) LAND, BUILDINGS & EQUIPMENT 2015-01-01 16771747 BOOK VALUE AS OF 12/31 237154996 PRESBYTERIAN MANORS INC PO BOX 20440 WICHITA KS 67208 501(C)(3) INVESTMENTS - PUBLICLY TRADED SECURITIES 2015-01-01 5070765 BOOK VALUE AS OF 12/31 237154996 PRESBYTERIAN MANORS INC PO BOX 20440 WICHITA KS 67208 501(C)(3) OTHER ASSETS 2015-01-01 3257754 BOOK VALUE AS OF 12/31 237154996 PRESBYTERIAN MANORS INC PO BOX 20440 WICHITA KS 67208 501(C)(3) true false false false true true true true true false SCHEDULE N, PART I, LINE 2A THE BOARD OF TRUSTEES/OFFICERS ARE THE SAME FOR PRESBYTERIAN MANORS, INC. AND ABERDEEN VILLAGE, INC. THEREFORE, ALL OF THE MEMBERS/OFFICERS OF AVI'S BOARD OF TRUSTEES WERE ALREADY MEMBERS/OFFICERS OF PMI'S BOARD OF TRUSTEES. SCHEDULE N, PART I, LINE 6C TAX EXEMPT BONDS (CUSIP NUMBER 67942) WERE TRANSFERRED TO PMI AS PART OF THE MERGER. THIS WAS PROVIDED FOR IN THE MASTER TRUST INDENTURE. 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 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. FORM 990, PART XI, LINE 9 NET TRANSFER TO RELATED ORGANIZATION 13,594,041 PRESBYTERIAN MANORS OF MID-AMERICA INC PO BOX 20440 WICHITA KS 672081440 480877587 MANAGEMENT KS 501(C)(3) 11B NA false PRESBYTERIAN MANORS INC PO BOX 20440 WICHITA KS 672081440 237154996 CCRC KS 501(C)(3) 9 PMMA false ASHFIELD ACTIVE LIVING & WELLNESS INC PO BOX 20440 WICHITA KS 672081440 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 true false