2015-01-12T16:06:37-06:00 2014-03-31 341945695 SS&G INC 1665 ELK BOULEVARD DES PLAINES IL 600164776 990 2013-04-01 362815382 EVANGELICAL RETIREMENT HOMES OF GREATER CHICAGO INC EVAN 8478845000 350 W SCHAUMBURG ROAD SCHAUMBURG IL 60194 MICHAEL FLYNN CFO 8478845000 2015-01-12 1 DIRK AHLBECK P00237637 8478244000 2014-12-19 2013 2016-02-25 16:41:14Z FRIENDSHIP VILLAGE OF SCHAUMBURG STEPHEN YENCHEK 350 W SCHAUMBURG ROAD SCHAUMBURG IL 60194 56406123 0 X WWW.FRIENDSHIPVILLAGE.ORG X 1974 IL TO PROVIDE MATURE ADULTS WITH EXCEPTIONAL LIVING CHOICES. SEE ADDITIONAL DETAIL IN PART III. 6 6 840 582 -6753 -6754 0 185023 44059852 45373020 1664327 1767485 676048 598257 46400227 47923785 0 0 0 0 19207470 20712194 0 0 0 31230660 32162241 50438130 52874435 -4037903 -4950650 157335473 155509392 209552279 212282879 -52216806 -56773487 X IN THE SPIRIT OF FRIENDSHIP, WE PROVIDE SENIORS WITH DISTINCTIVE HOMES AND EXCEPTIONAL SERVICES THAT RESPECT THEIR FAITH TRADITIONS, SUPPORT THEIR INDEPENDENCE AND ENHANCE THEIR WELL-BEING. OUR EXPERTISE AND RESOURCES ARE EXTENDED TO OUR PARTNERS, AFFILIATES AND THE BROADER COMMUNITY AS AN EXPRESSION OF FRIENDSHIP. 0 0 45850976 45928897 LONG-TERM CARE COMMUNITY SERVING APPROXIMATELY 840 RESIDENTS. 45850976 1 1 0 0 0 0 0 0 1 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 15 0 840 1 1 1 0 0 0 0 0 0 0 0 0 X 6 6 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X JEFF NYBERG 8478434259 350 W SCHAUMBURG ROAD SCHAUMBURG IL 60194 JEAN SCHLINKMANN CHAIR 0.30 1.40 X X 1300 5750 0 PAUL SCHAFFHAUSEN TREASURER 0.30 0.60 X X 800 1750 0 STEVE SMITH SECRETARY 0.20 1.00 X X 800 3250 0 WILLIAM POWELL DIRECTOR 0.20 X 0 0 0 DUANE TYLER DIRECTOR 0.20 0.70 X 600 1950 0 BRAD BARRIE DIRECTOR 0.20 0.20 X 0 0 0 STEPHEN YENCHEK PRESIDENT AND CEO 40.00 X 0 290253 22883 MICHAEL FLYNN VICE PRESIDENT & CFO 40.00 X 0 220646 15419 DEAN DELLARIA DIRECTOR OF SALES 40.00 X 109658 0 13675 ANTHONY MADL ADMINISTRATOR 40.00 X 127937 0 9806 241095 523599 61783 2 0 1 0 FRIENDSHIP SENIOR OPTIONS NFP 350 W SCHAUMBURG ROAD SCHAUMBURG IL 60194 MANAGEMENT 3891924 ARAMARK CORPORATION 25271 NETWORK PLACE CHICAGO IL 60673 DINING SERVICE 3798605 ALLIANCE REHAB 28100 TORCH PARKWAY SUITE 600 WARRENVILLE IL 60523 THERAPY STAFF 2084904 RYAN COMPANIES US INC 111 SHUMAN BLVD NAPERVILLE IL 60563 CONSTRUCTION 2028107 RIEHLE DEVELOPMENT 479 SOUTH WESTERN AVENUE BARTLETT IL 60103 CONTRACTOR 1339587 10 185023 185023 RESIDENT SERV REVENUE 623990 41042404 41042404 AMORT. OF ENTRANCE FEES 623990 4330616 4330616 45373020 983509 983509 55546 13166 42380 42380 -6753 49133 9253148 8465887 3285 787261 -3285 783976 783976 TELEPHONE SERVICE FEES 900099 197568 197568 CONVENIENCE STORE 900099 99336 99336 SPA/SALON REVENUE 900099 73182 73182 185791 185791 555877 47923785 45928897 -6753 1816618 X 3750 3750 16648897 15759425 889472 2883202 2735753 147449 1176345 1113248 63097 3891924 3891924 1019 1019 90157 90157 2949662 2850843 98819 1383044 1383044 651502 255594 395908 9489 8193 1296 4925337 4925337 87786 85640 2146 47952 27428 20524 4146180 4146180 7426407 7426407 615535 615535 FOOD/MEDICINE/SUPPLIES 3994950 3994950 REPAIRS AND MAINTENANCE 1203147 1203147 BAD DEBT EXPENSE 415583 415583 RESIDENT EVENTS/PROGRAM 281974 281974 40593 5739 34854 52874435 45850976 7023459 0 3686 3053 2874347 3306918 5581685 6544653 156511 106622 49885 20308 183079528 74642939 109002215 108436589 33699934 31416083 25000 5967210 5650166 157335473 155509392 9929347 6298633 7778669 8220760 107796035 106366050 84048228 91397436 209552279 212282879 X -52216806 -56773487 -52216806 -56773487 157335473 155509392 -4950650 393968 0 X 0 1 X 1 0 X 95912 127091 185023 408026 41463563 43313897 44406743 44059852 45373020 218617075 585287 553428 560468 545135 525706 2770024 42144762 43994416 44967211 44604987 46083749 221795125 8719 9625 18344 0 8719 9625 18344 221776781 731461 842965 1132893 1059089 1039055 4805463 731461 842965 1132893 1059089 1039055 4805463 598812 17571 49273 77768 30171 773595 43475035 44854952 46149377 45741844 47152975 227374183 0.97540 0.97330 0.02110 0.02230 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2009 AMOUNT: $ 14,502. 2010 AMOUNT: $ 17,571. 2011 AMOUNT: $ 49,273. 2012 AMOUNT: $ 77,768. 2013 AMOUNT: $ 30,171. PY REAL ESTATE TAX REFUND - 2009 AMOUNT: $ 564,597. RETURN OF ENERGY CREDITS - 2009 AMOUNT: $ 19,713. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 3443 3087 2871 3659 0 4524257 4524257 155667136 59839858 95827278 13925312 9024553 4900759 8962823 5778528 3184295 108436589 REFUNDABLE ENTRANCE FEES 90316707 ENTRANCE FEE DEPOSITS 1080713 DUE TO FSSF 16 91397436 X PART IV, LINE 1B: THE ACTIVITY DEPARTMENT OF EVANGELICAL RETIREMENT HOMES OF GREATER CHICAGO MAINTAINS A TRUST ACCOUNT AND PETTY CASH REQUIRED BY THE STATE TO SUPPORT RESIDENTS UNDER THE PUBLIC AID PROGRAM AND TO HOLD CASH THAT RESIDENTS IN THE HEALTHCARE RELATED AREAS CAN USE FOR OUTINGS AND PERSONAL EXPENDITURES. THE ACCOUNT IS REVIEWED MONTHLY FOR ACCURACY. PART X, LINE 2: THE ORGANIZATION QUALIFIES AS A TAX-EXEMPT CORPORATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THE ORGANIZATION FILES INFORMATIONAL RETURNS AS A TAX-EXEMPT ORGANIZATION. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE INFORMATIONAL RETURNS FOR THE YEARS 2011-2013 ARE OPEN TO EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. X X X X X 0 1 0 0 0 0 0 0 0 STEPHEN YENCHEK PRESIDENT AND CEO 0 259053 0 31200 0 0 0 2965 0 19918 0 313136 0 0 MICHAEL FLYNN VICE PRESIDENT & CFO 0 200146 0 20500 0 0 0 1914 0 13505 0 236065 0 0 PART I, LINE 4B STEPHEN YENCHEK, PRESIDENT AND CEO - $0 A ILLINOIS FINANCE AUTHORITY 861091967 45200BPV4 2005-07-15 8292086 CAMPUS REDEVELOPMENT 0 0 0 B ILLINOIS FINANCE AUTHORITY 861091967 45200BPY8 2005-07-15 5000000 CAMPUS REDEVELOPMENT 0 0 0 C ILLINOIS FINANCE AUTHORITY 861091967 45200BPW2 2005-07-15 20752257 CAMPUS REDEVELOPMENT 0 0 0 D ILLINOIS FINANCE AUTHORITY 861091967 45200BPX0 2005-07-15 45835815 CAMPUS REDEVELOPMENT 0 0 0 A 8292086 573314 318330 161586 7238857 2007 1 0 1 1 B 5000000 345699 191419 97165 4365716 2007 1 0 1 1 C 20752257 1434809 803194 407705 18106549 2007 1 0 1 1 D 45835815 3169083 1768903 897904 39999925 2007 1 0 1 1 A 0 0 0 0 1 0 1 B 0 0 0 0 1 0 1 C 0 0 0 0 1 0 1 D 0 0 0 0 1 0 1 A 1 0 0 0 0 1 B 1 0 0 0 0 1 C 1 0 0 0 0 1 D 1 0 0 0 0 1 A 1 B 1 C 1 D 1 A ILLINOIS FINANCE AUTHORITY 861091967 45200FV22 2010-03-01 1942273 REFUND 7/15/05 BOND 0 0 0 B ILLINOIS FINANCE AUTHORITY 861091967 45200FU80 2010-03-01 4147333 REFUND 7/15/05 BOND 0 0 0 C ILLINOIS FINANCE AUTHORITY 861091967 45200FU98 2010-03-01 26983908 REFUND 7/15/05 BOND 0 0 0 A 1942273 152352 1156 58549 164501 1565715 2010 1 0 1 1 B 4147333 325317 2468 123246 351259 3345043 2010 1 0 1 1 C 26983908 2116619 16058 802121 2285404 21763704 2010 1 0 1 1 A 0 0 0 0 1 0 1 B 0 0 0 0 1 0 1 C 0 0 0 0 1 0 1 A 1 0 0 0 0 1 B 1 0 0 0 0 1 C 1 0 0 0 0 1 A 1 B 1 C 1 FORM 990, PART VI, SECTION A, LINE 3 FRIENDSHIP SENIOR OPTIONS, NFP PROVIDES STRATEGIC DIRECTION AND CRITICAL MANAGEMENT SERVICES INCLUDING EXECUTIVE, ADMINISTRATIVE, AND FINANCIAL FUNCTIONS TO EVANGELICAL RETIREMENT HOMES OF GREATER CHICAGO. FORM 990, PART VI, SECTION A, LINE 6 FRIENDSHIP SENIOR OPTIONS, NFP IS A MEMBER IN THAT IT CAN APPOINT THE MEMBERS OF THE GOVERNING BODY OF EVANGELICAL RETIREMENT HOMES OF GREATER CHICAGO. FORM 990, PART VI, SECTION A, LINE 7A THE EXPLANATION IS THE SAME AS FOR PART VI, LINE 6. FORM 990, PART VI, SECTION B, LINE 11 ALL BOARD OF DIRECTOR MEMBERS RECEIVE AN EMAILED VERSION OF THE FORM 990 BEFORE IT IS FILED. THE FINANCE COMMITTEE REVIEWS THE FORM 990 BEFORE IT IS FILED. BEFORE THE RETURN IS FILED, A PRESENTATION IS GIVEN TO THE FULL BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C EVERY YEAR, THE BOARD MEMBERS AND MANAGEMENT TEAM RECEIVE A CONFLICT OF INTEREST POLICY. THEY HAVE TO SIGN AN ATTACHMENT STATING THAT THEY RECEIVED THE POLICY AND WHETHER OR NOT THEY ARE AWARE OF ANY CONFLICTS. ON THOSE OCCASIONS WHERE THE ISSUE ARISES, THE CONFLICT, THE POTENTIAL FOR CONFLICT, OR THE PERCEPTION OF CONFLICT IS FULLY DISCLOSED TO THE BOARD PRIOR TO DISCUSSION ON THE MATTER CALLING FOR BOARD ACTION. PRIOR TO SUCH DISCUSSION, THE BOARD HAS DETERMINED WHETHER THE PRESENCE OF OR PARTICIPATION BY THE "CONFLICTED" BOARD MEMBER IN THE DISCUSSION WILL INFLUENCE THE DISCUSSION ITSELF OR ITS OUTCOME. THE "CONFLICTED" MEMBER MAY OR MAY NOT BE EXCUSED FROM SUCH DISCUSSION. IN ALL INSTANCES, THE "CONFLICTED" BOARD MEMBER ABSTAINS FROM ANY VOTE ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE ANNUAL EXECUTIVE COMPENSATION SALARY SURVEY WAS CONDUCTED IN JUNE 2014 AT THE REQUEST OF THE FSO EXECUTIVE COMMITTEE (WHOSE RESPONSIBILITY IS EXECUTIVE COMPENSATION) AND THE FSO PRESIDENT/CEO. THE ORGANIZATION AT THE DIRECTIVE OF THE EXECUTIVE COMMITTEE CONTRACTS WITH AN INDEPENDENT, EXTERNAL COMPENSATION CONSULTANT TO PROVIDE THE SALARY SURVEY DATA AND TO ENSURE THE ORGANIZATION IS IN COMPLIANCE WITH ALL IRS RULINGS ON EXECUTIVE COMPENSATION. THE ORGANIZATION ALSO MAINTAINS A PLAN DOCUMENT THAT IS REVIEWED ANNUALLY AND UPDATED AS REGULATIONS OR THE PLAN CONSTRUCT CHANGES. THE EXECUTIVE COMMITTEE HAS FINAL APPROVAL FOR ALL SALARY AND BENEFIT ADJUSTMENTS FOR THE EXECUTIVES. IN JULY 2014, MERIT INCREASES WERE APPROVED FOR THE VICE-PRESIDENT OF PLANNING & MARKETING, VICE-PRESIDENT OF HUMAN RESOURCES, VICE-PRESIDENT FINANCE/CFO AND EXECUTIVE DIRECTOR OF GREENFIELDS OF GENEVA (RELATED ENTITY). THE FSO PRESIDENT/CEO IS UNDER AN EMPLOYMENT CONTRACT. A SALARY SURVEY WAS CONDUCTED ON HIS POSITION IN JUNE 2014. SALARY ADJUSTMENTS HAVE BEEN APPROVED BY THE EXECUTIVE COMMITTEE AND FSO BOARD OF DIRECTORS. THE INCREASE WILL TAKE EFFECT RETROACTIVE TO JULY 1, 2014. THE EXECUTIVE INCENTIVE BONUS PAYOUTS WERE APPROVED BY THE EXECUTIVE COMMITTEE IN ACCORDANCE WITH THE EXECUTIVE INCENTIVE PLAN DOCUMENT AND PAID OUT IN AUGUST, 2014. HUMAN RESOURCES IS RESPONSIBLE FOR THE OVERSIGHT AND OPERATIONAL ASPECTS OF THE COMPENSATION PROGRAM FOR THE REST OF THE ORGANIZATION. THIS INCLUDES CONTRACTING WITH AN EXTERNAL COMPENSATION ORGANIZATION TO CONDUCT WAGE & SALARY SURVEYS. WAGE AND SALARY SURVEYS WERE CONDUCTED FOR ALL POSITIONS (EXEMPT AND NON-EXEMPT) IN THE FALL OF 2013 AND PRESENTED IN JANUARY 2014 WITH MERIT AND MARKET ADJUSTMENTS (AS WARRANTED) OCCURRING IN JULY 2014. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE MADE AVAILABLE THROUGH THE MAIN DESK UPON REQUEST. THE PUBLIC IS ABLE TO OBTAIN COPIES OF THE ANNUAL REPORT WITH SUMMARIZED INFORMATION, THE GOVERNING DOCUMENTS, AND THE CONFLICT OF INTEREST POLICY UPON REQUEST. FORM 990, PART IX FRIENDSHIP SENIOR OPTIONS, NFP IS THE COMMON PAYMASTER FOR ITS OWN EMPLOYEES AS WELL AS THOSE OF ITS RELATED ORGANIZATIONS NOTED IN SCHEDULE R. AS SUCH, FRIENDSHIP SENIOR OPTIONS HAS FILED ALL APPROPRIATE TAX RETURNS AND ISSUED FORMS W-2 WITH RESPECT TO WAGES IT HAS PAID AS COMMON PAYMASTER. THE EMPLOYEE COUNT PER FORM W-3, AS SUBMITTED BY FRIENDSHIP SENIOR OPTIONS, HAS BEEN ALLOCATED TO EACH RELATED ORGANIZATION AND IS NOTED IN 990 PART V. EACH RELATED ORGANIZATION HAS REIMBURSED FRIENDSHIP SENIOR OPTIONS FOR ITS SHARE OF WAGES AND TAX PAYMENTS. FORM 990, PART IX EVANGELICAL RETIREMENT HOMES OF GREATER CHICAGO, INC. REPORTS NO FUNDRAISING EXPENSES ON PART IX OF THE RETURN. THIS IS BECAUSE ITS RELATED PARTY, FRIENDSHIP SENIOR OPTIONS FOUNDATION, WAS CREATED IN ORDER TO PERFORM THE FUNDRAISING FUNCTIONS FOR THE ENTITY. FRIENDSHIP SENIOR OPTIONS 350 W SCHAUMBURG ROAD SCHAUMBURG IL 60194 201278553 SUPPORT IL 501(C)(3) LINE 11C, III-FI N/A 0 FRIENDSHIP VILLAGE OF MILL CREEK 350 W SCHAUMBURG ROAD SCHAUMBURG IL 60194 203300991 RETIREMENT IL 501(C)(3) LINE 9 FRIENDSHIP SENIOR OPTIONS 1 FRIENDSHIP SENIOR OPTIONS FOUNDATION 350 W SCHAUMBURG ROAD SCHAUMBURG IL 60194 201630044 SUPPORT IL 501(C)(3) LINE 11C, III-FI FRIENDSHIP SENIOR OPTIONS 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 1 0 0 1 1