2015-02-13T16:42:07-06:00 2014-06-30 476097913 SEIM JOHNSON LLP 18081 BURT STREET SUITE 200 OMAHA NE 680224722 990 2013-07-01 470665946 QUALITY LIVING INC QUAL 4025733700 6404 NORTH 70TH PLAZA OMAHA NE 68104 TODD SCHUITEMAN VICE PRESIDENT & CFO 4025733700 2015-01-20 1 BARBARA J FAJEN P00400874 4023302660 2013 2016-02-25 16:41:14Z TODD SCHUITEMAN 6404 NORTH 70TH PLAZA OMAHA NE 68104 30808586 0 X WWW.QLIOMAHA.COM X 1996 NE TO PROMOTE PURPOSE, PRIVACY, DIGNITY AND INDEPENDENCE FOR INDIVIDUALS WITH DISABILITIES. 11 9 512 0 0 0 427632 2407077 22829260 25842807 290016 612883 14068 36151 23560976 28898918 0 0 0 0 16088813 17357613 0 0 0 6047179 6935778 22135992 24293391 1424984 4605527 40044144 43741823 8387453 6258606 31656691 37483217 TO PROMOTE PURPOSE, PRIVACY, DIGNITY AND INDEPENDENCE FOR INDIVIDUALS WITH DISABILITIES. 0 0 21226762 25842807 QUALITY LIVING, INC. PROVIDES REHABILITATION, LONG-TERM CARE, AND ASSISTED LIVING SERVICES TO INDIVIDUALS WHO HAVE SUFFERED A TRAUMATIC BRAIN INJURY OR SPINAL CORD INJURY AND INDIVIDUALS WITH CERTAIN OTHER PHYSICAL DISABILITIES. 21226762 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 1 1 0 1 0 1 21 0 1 512 1 0 0 0 0 0 1 1 0 0 0 0 X 11 9 1 0 0 0 0 0 0 1 1 0 0 1 1 0 0 1 1 1 0 0 X TODD SCHUITEMAN 4025733700 6404 N 70TH PLAZA OMAHA NE 68104 X PATRICIA KEARNS PRESIDENT & CEO 44.50 0.50 X X 247623 0 35484 WALT GRIFFITHS CHAIRMAN 0.10 0.10 X X 0 0 0 LORI SCOTT VICE CHAIR 0.10 0.10 X X 12000 0 0 KAREN CENOVIC MEMBER 0.10 0.10 X 0 0 0 DAWN DINSDALE MEMBER 0.10 0.10 X 0 0 0 TOM JANSSEN MEMBER 0.10 0.10 X 0 0 0 PHILLIP MATHENY MEMBER 0.10 0.10 X 0 0 0 ROBERT MONACO MEMBER 0.10 0.10 X 0 0 0 GREGORY SCHNACKEL MEMBER 0.10 0.10 X 0 0 0 SUE SCOTT MEMBER THRU 9/30/13 0.10 0.10 X 0 0 0 TREV ALBERTS MEMBER 0.10 0.10 X 0 0 0 DR JAMES SCOTT-MILLER MEMBER 0.10 0.10 X 0 0 0 TODD SCHUITEMAN VICE PRESIDENT & CFO/TREASURER 43.00 2.00 X 133034 0 25584 ROBERTA STRONG DIR. OF EXEC. OPERATIONS/SECRETARY 44.50 0.50 X 75521 0 18827 ALICIA ELSON VICE PRESIDENT OF HR/SECRETARY 40.00 5.00 X 127811 0 17544 AMY JONES VICE PRESIDENT 45.00 0.00 X 108358 0 24770 JEFF SNELL NEUROPSYCHOLOGIST 45.00 0.00 X 106476 0 22052 KIM HOOGEVEEN FORMER PRESIDENT & CEO 0.00 0.00 X 172390 0 10542 983213 0 154803 7 1 1 0 MINDSET 14949 BUTLER AVENUE OMAHA NE 68116 CONSULTING 126000 1 29623 2377454 2407077 RESIDENT SERVICES 624310 24714446 24714446 NON-RESIDENT SERVICES 624310 747794 747794 RENTAL INCOME 624310 365087 365087 FACILITY MANAGEMENT 624310 15480 15480 25842807 505565 505565 1989178 400 1868259 14001 120919 -13601 107318 107318 22500 29623 27408 -4908 -4908 MISCELLANEOUS 624310 41059 41059 41059 28898918 25842807 0 649034 548073 153553 394520 111403 111403 12554491 11636560 917931 521686 461098 60588 2672882 2453840 219042 949078 854617 94461 15525 15525 45000 45000 714208 211867 502341 260957 16430 244527 1949824 1853454 96370 373984 357253 16731 321976 250704 71272 39208 37166 2042 171313 171313 1659796 1562875 96921 260307 201361 58946 FOOD EXPENSE 671922 671922 DUES & SUBSCRIPTIONS 240738 191195 49543 BAD DEBT 201400 201400 9620 64 9556 24293391 21226762 3066629 0 3804098 4205763 885379 1366344 0 1531000 2163855 2340036 37374 21758 305499 223608 40062585 21222074 19336355 18840511 11724318 13216776 1688643 1906599 98623 89428 40044144 43741823 2951064 2464957 4471 124142 2990000 2775000 1620000 245000 821918 649507 8387453 6258606 X 30037672 33617808 213658 2460048 1405361 1405361 31656691 37483217 40044144 43741823 4605527 1220999 0 X X 0 1 X 1 0 X 198804 218528 181622 427632 2407077 3433663 20553250 21067545 22118853 22829260 25842807 112411715 20752054 21286073 22300475 23256892 28249884 115845378 5000 15000 25000 45000 0 5000 15000 25000 45000 115800378 252294 239155 258451 321931 505565 1577396 252294 239155 258451 321931 505565 1577396 64399 56595 55899 55540 63559 295992 21068747 21581823 22614825 23634363 28819008 117718766 0.98370 0.98440 0.01340 0.01280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3161989 580591 3742580 2807797 354192 3161989 2710446 97351 2807797 2309067 401379 2710446 2102126 206941 2309067 0.62450 0.37550 0.00000 0 0 5899219 5899219 25090095 14729554 10360541 5857921 4432839 1425082 3215350 2059681 1155669 18840511 DEFERRED COMPENSATION LIABILITY 649507 649507 X 29959526 1220999 41009 1262008 28697518 201400 201400 28898918 24133000 41009 41009 24091991 201400 201400 24293391 PART V, LINE 4: PERMANENTLY RESTRICTED ASSETS ARE RESTRICTED BY THE DONOR. THE INCOME EARNED ON THE PERMANENTLY RESTRICTED ASSETS MAY BE USED FOR THE OPERATIONS OF QLI. THE LIED ENDOWMENT INCOME MAY BE USED FOR ANY EXEMPT PURPOSE. THE ABBOTT ENDOWMENT INCOME MAY BE USED FOR ANY EXEMPT PURPOSE EXCEPT BUILDINGS, FURNISHINGS, AND SALARIES. PART X, LINE 2: QUALITY LIVING INC. (QLI) IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS RECEIVED A DETERMINATION LETTER THAT IT IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO THE SECTION 501(A) OF THE CODE. THE INTERNAL REVENUE SERVICE HAS ESTABLISHED STANDARDS TO BE MET TO MAINTAIN QLI'S TAX EXEMPT STATUS. QLI ACCOUNTS FOR UNCERTAINTIES IN ACCOUNTING FOR INCOME TAX ASSETS AND LIABILITIES USING GUIDANCE INCLUDED IN FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, INCOME TAXES. QLI RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. AT JUNE 30, 2014 AND 2013, QLI HAS NO UNCERTAIN TAX POSITIONS ACCRUED. WITH FEW EXCEPTIONS, QLI IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2010. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 27,408. LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT 13,601. PART XI, LINE 4B - OTHER ADJUSTMENTS: PROVISION FOR UNCOLLECTIBLE ACCOUNTS 201,400. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 27,408. LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT 13,601. PART XII, LINE 4B - OTHER ADJUSTMENTS: PROVISION FOR UNCOLLECTIBLE ACCOUNTS 201,400. GOLF CHALLENGE 52123 29623 22500 12491 14917 52123 29623 22500 12491 14917 27408 -4908 X X X 0 1 0 0 0 0 0 0 0 PATRICIA KEARNS PRESIDENT & CEO 247623 0 0 0 0 0 20108 0 15376 0 283107 0 0 0 TODD SCHUITEMAN VICE PRESIDENT & CFO/TREASURER 133034 0 0 0 0 0 10874 0 14710 0 158618 0 0 0 KIM HOOGEVEEN FORMER PRESIDENT & CEO 172390 0 0 0 0 0 0 0 10542 0 182932 0 172390 0 PART I, LINE 4B DR. KIM HOOGEVEEN RECEIVED PAYMENT FROM A NONQUALIFIED RETIREMENT PLAN IN 2013 WHICH IS REFLECTED IN BOX 5 OF HIS W-2. THE AMOUNT PAID IN THE CURRENT YEAR FROM THE NONQUALIFIED RETIREMENT PLAN IS $175,000. QUALITY LIVING, INC. HAS REPORTED CONTRIBUTIONS TO HIS NONQUALIFIED RETIREMENT PLAN AS PART OF HIS DEFERRED COMPENSATION ON PRIOR FORM 990'S. A HOSPITAL AUTHORITY NO 1 OF DOUGLAS COUNTY NEBRASKA REVENUE REFUNDING BOND 470720607 259228FW9 2004-02-24 6065000 FINANCE BUILDING OF EAST CAMPUS AND REFINANCE PRIOR DEBT (6/25/96) 0 0 0 A 3290000 6114490 415008 4292186 1686892 1999 1 0 1 1 A 0 0 0 0 0 0 0 A 1 0 0 0 0 0 A 0 SCHEDULE K, PART II, LINE 3 THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE IN PART I, COLUMN (E) DUE TO INVESTMENT EARNINGS. THE TOTAL PROCEEDS DO NOT EQUAL THE SUMMATION OF LINES 4-12 DUE TO TRANSFERRED OR REPLACEMENT PROCEEDS ON LINE 4. MINDSET LLC DR. HOOGEVEEN, WHO SERVED AS PRESIDENT & CEO OWNS MINDSET, LLC 126000 MINDSET, LLC HAS A CONSULTING CONTRACT WITH QUALITY LIVING, INC. 0 BRETT HOOGEVEEN BRETT HOOGEVEEN IS THE SON OF DR. HOOGEVEEN, WHO SERVED AS PRESIDENT & CEO 67331 BRETT IS EMPLOYED BY QLI 0 BLAKE HOOGEVEEN BLAKE HOOGEVEEN IS THE SON OF DR. HOOGEVEEN, WHO SERVED AS PRESIDENT & CEO 44072 BLAKE IS EMPLOYED BY QLI 0 FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS LORI SCOTT AND SUE SCOTT ARE RELATED TO EACH OTHER THROUGH A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11 THE BOARD OF DIRECTORS OF QUALITY LIVNG, INC. REVIEW THE 990 AT ITS MEETING PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE OF QUALITY LIVING, INC. DETERMINES THE APPROPRIATE COMPENSATION FOR PATRICIA KEARNS, THE CEO OF QUALITY LIVING, INC. THE COMMITTEE RECOMMENDS THE COMPENSATION THEY DETERMINE APPROPRIATE TO THE ENTIRE BOARD OF DIRECTORS FOR THEIR APPROVAL. THE BOARD OF DIRECTORS RETAINED SILVERSTONE GROUP, AN EMPLOYEE BENEFITS CONSULTING GROUP, TO STUDY MS. KEARNS' SALARY AND BENEFITS AND COMPARE THOSE TO OTHERS IN A SIMILAR POSITION AND INDUSTRY TO ENSURE THAT KEARNS' COMPENSATION PACKAGE WAS FAIR AND REASONABLE. ADDITIONALLY, THE BOARD MEETS ANNUALLY TO EVALUATE KEARNS' PERFORMANCE AND DECIDE ON HER PAY INCREASE AND BONUS. FORM 990, PART VI, SECTION C, LINE 19 QUALITY LIVING, INC DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART VII, LINE 1A: LORI SCOTT SERVES AS A MEMBER OF THE BOARD OF DIRECTORS. HER DUTIES FOR THIS POSITION TAKE AN AVERAGE OF .1 HOURS PER WEEK. MS. SCOTT ALSO PERFORMS CONSULTING DUTIES FOR QUALITY LIVING, INC. (QLI). THE COMPENSATION THAT SHE RECEIVED FROM QLI WAS FOR HER CONSULTING DUTIES, RATHER THAN HER SERVICE ON THE BOARD. THIS COMPENSATION IS REPORTED IN PART IX, LINE 5, COLUMN (B). FORM 990, PART XII, LINE 2C: QUALITY LIVING, INC (QLI) HAS AN AUDIT COMMITTEE COMPRISED OF AT LEAST THREE INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS. THE PURPOSE OF THE AUDIT COMMITTE IS TO ASSIST THE BOARD OF DIRECTORS WITH ITS OVERSIGHT OF QLI IN ORDER TO HELP ENSURE THE INTEGRITY OF THE FINANCIAL STATEMENTS AND QLI'S COMPLIANCE WITH REGULATORY AND/OR LEGAL REQUIREMENTS. THE AUDIT COMMITTEE REVIEWS THE SCOPE AND RESULTS OF THE AUDIT, REVIEWS QLI'S INTERNAL CONTROL PROCESS, REVIEWS QLI'S BUSINESS POLICIES AND PROCEDURES, REVIEWS FINANCIAL RECORDS AND REPORTS, REVIEWS THE AUDITOR'S FINDINGS, AND REVIEWS QLI'S SIGNIFICANT ACCOUNT POLICIES AND COMMUNICATES ANY CHANGES. BEACON HEIGHTS APARTMENTS 9110 MAPLEWOOD BOULEVARD OMAHA NE 68134 470796434 SUBSIDIZED HOUSING FOR DISABLED NE 501(C)(3) LINE 9 QUALITY LIVING INC 1 RICHLAND APARTMENTS 8815 BOYD STREET OMAHA NE 68134 911785457 SUBSIDIZED HOUSING FOR DISABLED NE 501(C)(3) LINE 9 QUALITY LIVING INC 1 QUALITY LIVING INC HEALTH CARE PLAN 6404 NORTH 70TH PLAZA OMAHA NE 68104 476174317 PROVIDE HEALTH AND DENTAL BENEFIT TO QLI EMPLOYEES NE 501(C)(9) QUALITY LIVING INC 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 QUALITY LIVING INC HEALTH CARE PLAN R 2220445 FMV OF INSURANCE PREMIUMS