2015-08-13T10:38:55-05:00 2014-09-30 390758449 WIPFLI LLP 10000 INNOVATION DRIVE SUITE 250 MILWAUKEE WI 532264837 990 2013-10-01 390830668 EASTCASTLE PLACE EAST 4149636151 2505 E BRADFORD AVE MILWAUKEE WI 53211 BARBARA TICE CHAIRMAN OF THE BOARD 4149636151 2015-08-13 1 JAY ADKISSON CPA P01360892 4144319300 2015-08-12 2013 2016-02-25 16:41:14Z BARBARA TICE 2505 E BRADFORD AVE MILWAUKEE WI 53211 18261761 0 X WWW.EASTCASTLEPLACE.COM X 1884 WI RETIREMENT COMMUNITY 14 13 170 13 0 0 100767 93349 10282542 10641806 103585 -576560 0 0 10486894 10158595 0 0 0 0 5398494 5296590 0 0 0 7690488 7863031 13088982 13159621 -2602088 -3001026 49898502 47990291 43046932 46430337 6851570 1559954 RETIREMENT COMMUNITY 0 0 4543940 0 4143676 PROVIDE HOME RESIDENT SERVICES INCLUDING LIMITED CARE FOR RESIDENTS AT AN INDEPENDENT LEVEL 3850225 0 3762679 CONVALESCENT CENTER SERVICES: PROVIDE CARE AND SERVICES TO RESIDENTS IN NEED OF SKILLED NURSING CARE. 2292296 0 2266375 PROVIDE ASSISTED LIVING AND MEMORY SUPPORT SERVICES TO RESIDENTS AT A LEVEL CARE NOT REQUIRING SKILLED CARE 10686461 1 1 0 0 0 0 0 0 0 0 1 0 0 1 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 45 0 1 170 1 0 0 0 0 0 0 0 0 0 0 X 14 13 0 1 0 0 1 0 1 1 1 0 0 1 1 1 1 1 0 1 0 0 WI X BRAD SITZBERGER 4149638424 2505 E BRADFORD AVE MILWAUKEE WI 53211 TONY BESASIE DIRECTOR 1.00 2.00 X 0 0 0 TYSON CIEPLUCH DIRECTOR 1.00 2.00 X 0 0 0 ANN JANIKOWSKY DIRECTOR 1.00 2.00 X 0 0 0 KENNETH KERNEN DIRECTOR 1.00 2.00 X 0 0 0 CHRISTINE KRAUSE DIRECTOR 1.00 2.00 X 0 0 0 JAMES NELSEN DIRECTOR 1.00 2.00 X 0 0 0 LARRY O'TOOLE DIRECTOR 1.00 2.00 X 0 0 0 EMILY PENNER DIRECTOR 1.00 2.00 X 0 0 0 TOM SCHANKE DIRECTOR 1.00 2.00 X 0 0 0 JUDI STROUT DIRECTOR 1.00 2.00 X 0 0 0 CARMEN WITT DIRECTOR 1.00 2.00 X 0 0 0 JAMES FLANAGAN VICE CHAIRMAN/TREASURER 1.00 2.00 X X 0 0 0 MATT RADISH SECRETARY 1.00 2.00 X X 0 0 0 BARBARA TICE CHAIRMAN 1.00 2.00 X X 198805 0 4679 MARJORIE GOZDOWIAK EXECUTIVE DIRECTOR 38.00 2.00 X 130416 0 0 329221 0 4679 2 0 1 0 LIFE CARE COMPANIES LLC 400 LOCUST STREET STE 820 DES MOINES IA 50309 CONSULTANTS/MANAGEMENT 602432 COLUMBIA HOSPITAL 4425 N PORT WASHINGTON ROAD GLENDALE WI 53212 THERAPY 386585 2 93349 93349 DAILY RESIDENT CARE 623000 10172730 10172730 469076 469076 10641806 114618 114618 4661188 2750800 4691214 3411952 -30026 -661152 -691178 -691178 10158595 10172730 0 -107484 329221 329221 4198803 3195522 1003281 425139 358675 66464 343427 259266 84161 382835 382835 52801 52801 43300 43300 130893 98177 32716 276618 12600 264018 1300719 1233887 66832 6276 6276 838817 756837 81980 23268 13319 9949 20937 7179 13758 1474245 1474245 2112572 2112572 160707 160707 FAMILY MEMBER CARE 583027 583027 EQUIPMENT RENTAL & MAIN 189040 149630 39410 266976 102304 164672 13159621 10686461 2473160 0 684032 1186212 57378 112135 619778 647727 116436 113622 59061673 26593394 33712419 32468279 1266826 1021193 1199738 1200398 12241895 11240725 49898502 47990291 1356952 1366309 24156247 23694254 17533733 21369774 43046932 46430337 X 2721764 -2807276 495669 490316 3634137 3876914 6851570 1559954 49898502 47990291 X -3001026 10531 -2538545 237424 X X 0 1 X 1 0 X 48798 49674 50811 100767 93349 343399 8772746 9522647 9483339 9532755 10172730 47484217 573109 542804 504231 749787 469076 2839007 9394653 10115125 10038381 10383309 10735155 50666623 0 0 0 50666623 209889 45701 46869 106674 114618 523751 209889 45701 46869 106674 114618 523751 9604542 10160826 10085250 10489983 10849773 51190374 0.98980 0.98470 0.01020 0.01530 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 281994 281994 58779679 26593394 32186285 32468279 FINANCE COSTS 969155 INTEREST IN RUSSEL ALLEN TRUST 3709592 OTHER RECEIVABLES 12583 DEVELOPMENT COSTS 1121561 FUNDS IN TRUST 2799503 LAND HELD FOR SALE 2585000 CIP 37253 DUE FROM AFFILIATES 6078 11240725 RESIDENT FUNDS AND FUNDS HELD 238013 DEFERRED REVENUE - NONREFUNDABLE 1446102 DUE TO AFFILIATES 339236 DEFERRED REVENUE - REFUNDABLE 19346423 21369774 X 10169126 10531 10531 10158595 0 10158595 13159621 0 13159621 0 13159621 PART X, LINE 2: IN ORDER TO ACCOUNT FOR ANY UNCERTAIN TAX POSITIONS, THE OBLIGATED GROUP DETERMINES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OF THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE COMBINED FINANCIAL STATEMENTS. THE OBLIGATED GROUP RECORDED NO ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS IN 2014 AND 2013. TAX RETURNS FOR YEARS 2011 AND BEYOND REMAIN SUBJECT TO EXAMINATION BY APPLICABLE TAXING AUTHORITIES. X X 0 0 0 0 0 0 0 0 0 BARBARA TICE CHAIRMAN 33454 0 126818 0 38533 0 3990 0 689 0 203484 0 0 0 A WHEFA 97670PAD1 2004-12-01 2650000 FINANCE CONSTRUCTION AND EQUIPMENT FOR EXPANSION 0 0 0 B WHEFA 97670PAE9 2004-12-01 2950000 FINANCE CONSTRUCTION AND EQUIPMENT FOR EXPANSION 0 0 0 C WHEFA 97670PAF6 2004-12-01 3920000 FINANCE CONSTRUCTION AND EQUIPMENT FOR EXPANSION 0 0 0 D WHEFA 97670PAG4 2004-12-01 10470000 FINANCE CONSTRUCTION AND EQUIPMENT FOR EXPANSION 0 0 0 A 2150000 2650000 2650000 2005 0 0 1 1 B 2950000 2950000 2005 0 0 1 1 C 3920000 3920000 2005 0 0 1 1 D 10470000 10470000 2005 0 0 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 D 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 0 0 D 0 0 0 0 0 0 0 0 0 A 0 B 0 C 0 D 0 A WHEFA 97670PAH2 2004-12-01 3625000 FINANCE CONSTRUCTION AND EQUIPMENT FOR EXPANSION 0 0 0 B WHEFA 97670PAJ8 2004-12-01 2375000 FINANCE CONSTRUCTION AND EQUIPMENT FOR EXPANSION 0 0 0 A 3625000 3625000 2005 0 0 1 1 B 2375000 2375000 2005 0 0 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 A 0 B 0 FORM 990, PART VI, SECTION A, LINE 3 LIFE CARE SERVICES ASSUMES RESPONSIBILITY, AS AGENT OF EASTCASTLE PLACE, TO SERVE AS THE MANAGER OF THE COMMUNITY, INCLUDING THE REAL ESTATE, AND IN CONNECTION THEREWITH, TO RECOMMEND AND REGULARLY EVALUATE POLICIES AND GOALS OF EASTCASTLE PLACE, IMPLEMENT THE POLICIES, BUDGETS, DIRECTIVES AND GOALS FOR THE COMMUNITY ESTABLISHED BY EASTCASTLE PLACE, MANAGE THE DAY-TO-DAY OPERATIONS OF THE COMMUNITY IN ACCORDANCE WITH EASTCASTLE PLACE'S POLICIES, DIRECTIVES AND GOALS, PROVIDE OWNER WITH RELEVANT INFORMATION (AS HEREINAFTER PROVIDED) AS TO PAST OPERATIONS, AND MAKE RECOMMENDATIONS AS TO THE FUTURE OPERATION OF THE COMMUNITY. LIFE CARE SERVICES IS AN INDEPENDENT CONTRACTOR, AND NOT A PARTNER OR JOINT VENTURER WITH EASTCASTLE PLACE. LIFE CARE SERVICES SHALL ACT UNDER THE POLICIES, DIRECTION AND CONTROL EXERCISED BY THE BOARD OF DIRECTORS OF OWNER AT ALL TIMES. FORM 990, PART VI, SECTION A, LINE 6 THE CORPORATION HAS A SINGLE MEMBER, MILWAUKEE PROTESTANT HOME, INC. FORM 990, PART VI, SECTION A, LINE 7B THE BOARD OF DIRECTORS MUST RECEIVE APPROVAL FROM THE MEMBER (MILWAUKEE PROTESTANT HOME) PRIOR TO TAKING THE FOLLOWING ACTIONS: APPROVAL OF THE ANNUAL OPERATING AND CAPITAL BUDGETS; AMENDMENTS TO THE ARTICLES OF INCORPORATION OR BY-LAWS OF THE CORPORATION; SELL, PURCHASE, CONVEY OR OTHERWISE DISPOSE OF ANY REAL ESTATE HELD BY THE CORPORATION; CHANGE THE MISSION, PURPOSE OR SCOPE OF THE CORPORATION AND ITS OPERATIONS, OR THE LOCATION, SIZE OR SCOPE OF ITS SERVICES, PROGRAMS, OR OPERATIONS; INCURRENCE OF DEBT FOR MONEY BORROWED OR GUARANTEEING OF DEBT OF ANOTHER, EITHER OF WHICH IS BEYOND OR OUTSIDE OF THE APPROVED ANNUAL OPERATING AND/OR CAPITAL BUDGETS AND BEYOND DELEGATED AMOUNTS; ENTRY INTO ANY CONTRACT OR COMMITMENT BEYOND OR OUTSIDE OF THE APPROVED ANNUAL OPERATING AND/OR CAPITAL BUDGETS AND BEYOND DELEGATED AMOUNTS; ADOPTION OR MATERIAL MODIFICATION OF ANY EMPLOYEE BENEFIT PLANS; FUNDRAISING CAMPAIGNS; AND ADMINISTRATION AND INVESTMENT OF ENDOWMENT FUNDS OR RESTRICTED GIFTS. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED BY THE DIRECTOR OF ACCOUNTING AND THE CHAIRMAN OF THE BOARD PRIOR TO FILING. THE 990 IS ALSO PROVIDED TO ALL BOARD MEMBERS TO REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY THE MEMBERS OF THE BOARD OF DIRECTORS REVIEW THE CONFLICT OF INTEREST POLICY AND SIGN A DOCUMENT DECLARING ANY RELATED PARTIES THEY MAY HAVE. THEY ALSO SIGN THE DOCUMENT ATTESTING TO THE FACT THAT THEY HAVE NO CONFLICT OF INTERESTS (OTHER THAN IF THEY NOTED A RELATED PARTY). IF ANY MEMBER HAS A CONFLICT OF INTEREST IN ANY MEETING REGARDING A VOTE THE BOARD MEMBER REMOVES THEMSELVES FROM THE VOTE. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD PERIODICALLY ENGAGES AN OUTSIDE CONSULTANT TO ASSIST IN DETERMINING THE COMPENSATION FOR THE PRESIDENT/CEO. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN RUSSEL ALLEN TRUST 242,777. INVESTMENT INCOME RELEASED FROM TEMPORARILY RESTRICTED -5,353. PART XII, LINE 2C EXPLANATION: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. SCHEDULE K, PART I, DESCRIPTION OF PURPOSE: FINANCE CONSTRUCTION AND EQUIPMENT FOR EXPANSION OF FACILITY; WORKING CAPITAL MILWAUKEE PROTESTANT HOME INC 2505 E BRADFORD AVE MILWAUKEE WI 53211 392023357 INVESTMENT HOLDING COMPANY WI 501(C)(3) LINE 11A, I N/A 0 NCPINC 2505 E BRADFORD AVE MILWAUKEE WI 53211 392022529 RETIREMENT COMMUNITY WI 501(C)(3) LINE 9 MILWAUKEE PROTESTANT HOME INC 0 0 0 0 1 0 0 0 0 0 0 0 1 1 1 1 0 1 0 0