2015-11-13T11:36:00-06:00 2015-03-31 410746749 CLIFTONLARSONALLEN LLP 20 E THOMAS RD STE 2300 PHOENIX AZ 85012 990 2014-04-01 850282570 LA VIDA LLENA LAVI 5059234832 10501 LAGRIMA DE ORO NE ALBUQUERQUE NM 871113737 E DEANN EATON CHIEF EXECUTIVE OFFICER 5059234831 2015-10-24 1 JEFF PARKER P00970069 6022662248 2014 2016-03-07 17:11:31Z E DEANN EATON 10501 LAGRIMA DE ORO NE ALBUQUERQUE NM 871113737 26658094 0 X WWW.LAVIDALLENA.COM X 1979 NM THE MISSION OF THE ORGANIZATION IS TO ADDRESS AND MEET THE NEEDS OF AGED PERSONS. 12 12 0 150 0 0 71101 70783 23192162 24617301 692233 1464609 403536 421165 24359032 26573858 0 0 0 0 9916759 10060156 0 0 0 10920080 11473802 20836839 21533958 3522193 5039900 94701369 100992104 106303861 107672398 -11602492 -6680294 X THE PRIMARY PURPOSE OF THE EXEMPT ORGANIZATION IS TO ADDRESS AND MEET THE NEEDS OF AGED PERSONS, INCLUDING HOUSING, HEALTHCARE, AND FINANCIAL SECURITY. THE CORPORATION'S RESIDENTIAL FACILITIES AND PROGRAMS ARE SPECIFICALLY DESIGNED TO MEET AND MAINTAIN ITS AGED RESIDENTS PHYSICAL AND EMOTIONAL WELL-BEING, AS WELL AS MEET THEIR RECREATIONAL, SOCIAL AND RELIGIOUS NEEDS. IN ORDER TO MEET THESE NEEDS, LA VIDA LLENA HAS A STATE OF THE ART FITNESS CENTER, STAFF TRAINER, CHAPEL AND STAFF CHAPLAIN. 0 0 17821059 24617301 LA VIDA LLENA SERVES APPROXIMATELY 450-500 SENIOR RESIDENTS BY PROVIDING HOUSING AND HEALTHCARE IN 324 INDEPENDENT LIVING APARTMENTS; 50 DUALLY CERTIFIED HEALTH CARE BEDS; 54 ASSISTED LIVING ROOMS AND 30 BED UNIT MEMORY SUPPORT. 17821059 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 51 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NM X ANDRE HAWKINS 5052913100 10701 MONTGOMERY BLVD NE SUITE F ALBUQUERQUE NM 871113737 LARRY FOOR LVL CHAIR EMERITUS 1.00 X X 0 0 0 LINDA MANNING LVL BOARD CHAIR 1.00 X X 0 0 0 REUBEN THOMAS LVL VICE CHAIR 1.00 X X 0 0 0 MS TERRY WYATT LVL VICE CHAIR ELECT/SECRETARY 1.00 X X 0 0 0 MICHAEL G DEMPSEY MD MEMBER 1.00 X 0 0 0 WARREN ROWE MEMBER 1.00 X 0 0 0 CHERYL GUILD MEMBER 1.00 X 0 0 0 KENNETH PAYNE MEMBER 1.00 X 0 0 0 JAN EVANS MEMBER 1.00 X 0 0 0 JUDITH MEAD MEMBER 1.00 X 0 0 0 FORREST UPPENDAHL MEMBER 1.00 X 0 0 0 ZANE MYERS MEMBER 1.00 X 0 0 0 E DEANN EATON CEO 35.00 5.00 X 0 210840 24062 ANDRE HAWKINS CFO 35.00 5.00 X 0 166923 6339 LINDA GIVENS EXECUTIVE DIRECTOR 40.00 0.00 X 0 116596 4702 DAVID WALBRIGHT DIRECTOR OF SALES AND MARKETING 30.00 10.00 X 0 149492 10677 DAN CHAVEZ MARKETING ASSOCIATE 35.00 5.00 X 0 114712 5949 0 758563 51729 0 0 1 0 PARAGON REHABILITATION INC 2701 CHESTNUT STATION LOUISVILLE KY 70299 THERAPY SERVICES 334980 BUSINESS ENVIRONMENTS 5351 WILSHIRE AVE NE ALBUQUERQUE NM 87113 BUILDING OFFICE SPACES 333982 MCBENT ENTERPRISES INC PO BOX 66315 ALBUQUERQUE NM 87193 SECURITY & ACCESS SYSTEMS 285944 LRS CONSTRUCTION 11504 WOODMAR LANE ALBUQUERQUE NM 87111 BUILDING OFFICE SPACES 180921 JOHNSON CONTROLS PO BOX 730068 DALLAS TX 75373 MECHANICAL SYSTEMS 144231 8 58238 12545 70783 RESIDENT REVENUE 623000 24617301 24617301 24617301 1308965 1308965 239880 0 84236 239880 -84236 155644 155644 BEAUTY SHOPS 623000 118859 118859 GUEST MEALS 623000 96054 96054 GUEST ROOM 623000 82209 82209 124043 124043 421165 26573858 24617301 0 1885774 748879 748879 7403521 5922817 1480704 214170 171336 42834 1083712 866970 216742 609874 487899 121975 11668 11668 63515 63515 106742 106742 668836 655842 12994 398266 38852 359414 2553026 2467723 85303 890226 872627 17599 32901 32901 3108633 3047178 61455 3145120 3082943 62177 263970 263970 MISCELLANEOUS 92443 90615 1828 DUES & SUBSCRIPTION 51396 41117 10279 EMPLOYEE/RESIDENT RELAT 29548 28964 584 RESIDENT ENTERTAINMENT 25912 25912 31600 20264 11336 21533958 17821059 3712899 0 5786865 3925201 222415 427646 453496 10066853 50686 47227 286752 320239 80105210 38795511 41712743 41309699 38079304 41324560 8109108 3570679 94701369 100992104 2673222 2431898 41569549 44645590 60855000 59855000 1206090 739910 106303861 107672398 X -11602492 -6680294 -11602492 -6680294 94701369 100992104 X 5039900 -117702 X X 0 1 X 1 0 X 11821 18048 9797 71101 70783 181550 17555788 18691341 21535290 23192162 24617301 105591882 17567609 18709389 21545087 23263263 24688084 105773432 0 0 0 105773432 240860 359575 370049 652741 1308965 2932190 240860 359575 370049 652741 1308965 2932190 393878 365137 371156 403536 421165 1954872 18202347 19434101 22286292 24319540 26418214 110660494 0.95580 0.96240 0.02650 0.01750 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: GUEST ROOM INCOME - 2010 AMOUNT: $ 56,088. 2011 AMOUNT: $ 58,576. 2012 AMOUNT: $ 64,976. 2013 AMOUNT: $ 80,873. 2014 AMOUNT: $ 82,209. CORNER CAFE - 2010 AMOUNT: $ 27,054. 2011 AMOUNT: $ 25,066. 2012 AMOUNT: $ 27,051. 2013 AMOUNT: $ 23,035. 2014 AMOUNT: $ 41,508. GUEST MEALS - 2010 AMOUNT: $ 80,400. 2011 AMOUNT: $ 78,089. 2012 AMOUNT: $ 90,825. 2013 AMOUNT: $ 93,570. 2014 AMOUNT: $ 96,054. CATERING - 2010 AMOUNT: $ 27,518. 2011 AMOUNT: $ 19,912. 2012 AMOUNT: $ 18,027. 2013 AMOUNT: $ 8,263. 2014 AMOUNT: $ 21,998. GENERAL STORE - 2010 AMOUNT: $ 23,926. 2011 AMOUNT: $ 22,477. 2012 AMOUNT: $ 21,479. 2013 AMOUNT: $ 16,445. 2014 AMOUNT: $ 6,713. BEAUTY SHOP - 2010 AMOUNT: $ 126,506. 2011 AMOUNT: $ 118,196. 2012 AMOUNT: $ 123,320. 2013 AMOUNT: $ 135,311. 2014 AMOUNT: $ 118,859. TELEPHONE - 2010 AMOUNT: $ 7,907. 2011 AMOUNT: $ 1,039. HOUSEKEEPING/LAUNDRY - 2010 AMOUNT: $ 4,374. 2011 AMOUNT: $ 5,312. 2012 AMOUNT: $ 4,561. 2013 AMOUNT: $ 2,967. 2014 AMOUNT: $ 4,768. PARKING/TRANSPORTATION - 2010 AMOUNT: $ 40,040. 2011 AMOUNT: $ 39,594. 2012 AMOUNT: $ 53,811. 2013 AMOUNT: $ 60,271. 2014 AMOUNT: $ 62,652. MISCELLANEOUS - 2010 AMOUNT: $ -13,913. 2011 AMOUNT: $ -15,676. 2012 AMOUNT: $ -45,542. 2013 AMOUNT: $ -28,525. 2014 AMOUNT: $ -25,223. SUPPLIES/POSTAGE - 2010 AMOUNT: $ 13,978. 2011 AMOUNT: $ 12,552. 2012 AMOUNT: $ 12,648. 2013 AMOUNT: $ 11,326. 2014 AMOUNT: $ 11,627. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6451690 6451690 61690902 34179725 27511177 10617445 4615786 6001659 1345173 1345173 41309699 ADVANCE ENTRANCE DEPOSITS HELD IN ESCROW 513290 PENSION PLAN 226620 739910 X PART X, LINE 2: THE ORGANIZATIONS, EXCEPT FOR THE WHOLLY OWNED LIMITED LIABILITY COMPANIES, HAVERLAND CARTER LIFESTYLE GROUP PROPERTY HOLDINGS, LLC AND HAVERLAND CARTER LIFESTYLE GROUP PROPERTY, LLC, ARE EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND A SIMILAR PROVISION FOR STATE LAW. HAVERLAND CARTER LIFESTYLE GROUP IS THE SOLE MEMBER OF HAVERLAND CARTER LIFESTYLE GROUP PROPERTY HOLDINGS, LLC AND HAVERLAND CARTER LIFESTYLE GROUP PROPERTY, LLC, WHICH ARE CONSIDERED DISREGARDED ENTITIES FOR INCOME TAX PURPOSES. HOWEVER, THE ORGANIZATIONS ARE SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE ORGANIZATIONS ARE NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE THE TAX-EXEMPT STATUS. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL YEARS SINCE INCEPTION COULD BE SUBJECT TO REVIEW BY THE IRS. HAVERLAND CARTER LIFESTYLE GROUP MANAGEMENT, INC. IS A FOR-PROFIT CORPORATION, AND IS LIABLE FOR INCOME TAXES ON ITS TAXABLE INCOME. THE PROVISION FOR INCOME TAXES IS BASED ON AMOUNTS ESTIMATED TO BE CURRENTLY PAYABLE AND THOSE DEFERRED BECAUSE OF TEMPORARY DIFFERENCES BETWEEN FINANCIAL STATEMENT AND TAX BASES OF ASSETS AND LIABILITIES. NO INCOME TAXES ARE ESTIMATED DUE AS OF MARCH 31, 2015 AND 2014. X 0 0 0 0 0 0 0 1 0 E DEANN EATON CEO 0 200840 0 10000 0 0 0 17934 0 6128 0 234902 0 0 ANDRE HAWKINS CFO 0 162423 0 4500 0 0 0 4915 0 1424 0 173262 0 0 DAVID WALBRIGHT DIRECTOR OF SALES AND MARKETING 0 145492 0 4000 0 0 0 4549 0 6128 0 160169 0 0 PART I, LINE 7 THE ORGANIZATION PROVIDED PERFORMANCE BASED BONUSES AS REFLECTED ON PAGE 2 OF SCHEDULE J, COLUMN (II). A NEW MEXICO HOSPITAL EQUIPMENT LOAN COUNCIL 850426875 647377AC4 2010-06-30 63594051 TO REFUND BANK LOANS AND FOR NEW CONSTRUCTION 0 0 0 B NEW MEXICO HOSPITAL EQUIPMENT LOAN COUNCIL 850426875 647377AG5 2013-01-24 42349281 TO REFUND THE SERIES 2010C BONDS & FINANCE CAPITAL IMPROVEMENTS 0 0 0 A 45760000 63774278 1482093 180227 1271881 31259141 29580936 2012 1 0 1 1 B 795000 42685112 2923788 335831 846986 4789166 33789341 2014 1 0 0 1 A 0 1 0 0 0 0 1 B 0 1 0 0 0 0 1 A 0 1 0 0 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 A 1 B 1 SCHEDULE K, PAGE 1, PART II, LINE 3, COLUMNS A & B THE TOTAL PROCEEDS OF ISSUE INCLUDES CAPITALIZED INTEREST FOR BOTH BOND ISSUES. SCHEDULE K, PAGE 1, PART II, LINE 11 THE AMOUNT IN OTHER SPENT PROCEEDS REPRESENTS AMOUNTS SPENT TO CURRENTLY REFUND A PRIOR ISSUE THAT ARE NO LONGER HELD IN A REFUNDING ESCROW. SCHEDULE K, PAGE 1, PART II, LINE 14 THE REFUNDED ISSUES NOTED ON FORM 8038 WERE MORTGAGE NOTES PAYABLE TO THE BANK OF ALBUQUERQUE AND BBVA COMPASS BANK. THOSE MORTGAGE NOTES PREVIOUSLY REFINANCED A 1998 BOND ISSUE. THE HEDGE NOTED ON FORM 8038 WAS AGAINST THE MORTGAGE NOTES PAYABLE AND NOT THE CURRENT BOND ISSUE REPORTED ON SCHEDULE K. SCHEDULE K, PAGE 1, PART III, LINE 2 THE INSTITUTION DOES REGULARLY LEASE OR MAKES LIVING UNITS AVAILABLE FOR USE BY THE ELDERLY AS PART OF ITS TAX EXEMPT MISSION. FORM 990, PART VI, SECTION A, LINE 6 HAVERLAND CARTER LIFESTYLE GROUP, A 501(C)(3), IS THE SOLE MEMBER. FORM 990, PART VI, SECTION A, LINE 7A HAVERLAND CARTER LIFESTYLE GROUP'S BOARD APPROVES THE BOARD MEMBERS OF LA VIDA LLENA'S BOARD. FORM 990, PART VI, SECTION A, LINE 7B HAVERLAND CARTER LIFESTYLE GROUP, AS THE SOLE MEMBER, RETAINS THE RIGHTS TO ALL BUSINESS DECISIONS GREATER THAN $10,000. FORM 990, PART VI, SECTION B, LINE 11 A COPY OF THE IRS FORM 990 WAS POSTED TO THE ORGANIZATION'S INTERNAL WEBSITE FOR THE BOARD TO ACCESS. THE FORM 990 WAS REVIEWED BY THE ORGANIZATION'S BOARD WHICH WAS DOCUMENTED IN THE BOARD'S MOST RECENT MEETING MINUTES AND APPROVED BY THE EXECUTIVE / FINANCE COMMITTEE OF HAVERLAND CARTER LIFESTYLE GROUP AT THEIR BOARD MEETING PRIOR TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR THE DIRECTORS ON THE BOARD AND ORGANIZATION OFFICERS COMPLETE A CONFLICT OF INTEREST STATEMENT. NEW EMPLOYEES ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST STATEMENT AT THE NEW HIRE ORIENTATION. IF A CONFLICT OF INTEREST SITUATION THAT WOULD INVOLVE A BOARD MEMBER, OFFICER, OR KEY EMPLOYEE IS CONTEMPLATED, THE EXECUTIVE/FINANCIAL COMMITTEE OF THE BOARD OF DIRECTORS IS INFORMED AND THE COMMITTEE THEN DECIDES IF A CONFLICT EXISTS. IF A CONFLICT DOES EXIST, IT IS THEN VOTED ON BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE/FINANCIAL COMMITTEE WHICH IS COMPOSED OF BOARD MEMBERS WITH NO CONFLICTS OF INTEREST WITH RESPECT TO THESE COMPENSATION ARRANGEMENTS DETERMINES THE CEO AND CFO SALARY BASED ON THE CONTINUING CARE ACCREDITATION COMMISSION'S CONTINUING CARE RETIREMENT COMMUNITY SALARY GUIDELINES. THIS SALARY DETERMINATION WAS INCLUDED IN THE ANNUAL BUDGET PRESENTATION APPROVED BY THE BOARD FOR THE CURRENT FISCAL YEAR. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING FOR THE DELIBERATIONS AND DECISIONS MADE REGARDING THESE COMPENSATION ARRANGEMENTS. FORM 990, PART VI, SECTION C, LINE 19 ALTHOUGH NOT REQUIRED, THE ORGANIZATION PROVIDES COPIES OF IT GOVERNING DOCUMENTS,CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS TO ALL WHO REQUEST ONE OR MORE OF THE ABOVE ITEMS. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF INTEREST RATE CAP -117,702. FORM 990, PART XII, LINE 2C THE PROCESS IS CONSISTENT WITH PRIOR YEARS. THE FULL LIFE FOUNDATION 10501 LAGRIMA DE ORO NE ALBUQUERQUE NM 87111 850416157 FUNDRAISING - SENIOR LIVING NM 501(C)(3) LINE 11C, III-FI N/A 0 HAVERLAND CARTER LIFESTYLE GROUP 10501 LAGRIMA DE ORO NE ALBUQUERQUE NM 87111 272027950 SENIOR LIVING NM 501(C)(3) LINE 9 N/A 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 SCHEDULE R, PAGE 1, PART II HAVERLAND CARTER LIFESTYLE GROUP PROPERTY, LLC AND HAVERLAND CARTER LIFESTYLE GROUP PROPERTY HOLDINGS, LLC ARE WHOLLY OWNED SUBSIDIARIES AND DISREGARDED ENTITIES FOR TAX PURPOSES OF HAVERLAND CARTER LIFESTYLE GROUP, THE RELATED 501(C)(3) ENTITY. SCHEDULE R, PAGE 3, PART V, LINE 1C THIS REPRESENTS THE FUNDS CONTRIBUTED TO LA VIDA LLENA BY THE FULL LIFE FOUNDATION TO ASSIST IN COSTS DIRECTLY RELATED TO THE PRIMARY FUNCTION OF LA VIDA LLENA. SCHEDULE R, PAGE 3, PART V, LINE 1R THIS REPRESENTS THE FUNDS LA VIDA LLENA CONTRIBUTED TO HAVERLAND CARTER LIFESTYLE GROUP PROPERTY, LLC FOR ORGANIZATIONAL AND ACQUISITION COSTS RELATED TO MINATO SQUARE. SCHEDULE R, PAGE 3, PART V, LINE 1D THIS REPRESENTS THE FUNDS LA VIDA LLENA CONTRIBUTED TO HAVERLAND CARTER LIFESTYLE GROUP PROPERTY, LLC TO ASSIST IN COSTS DIRECTLY RELATED TO THE PRIMARY FUCTION OF LA VIDA LLENA.