2014-05-12T10:57:15-00:00 2013-06-30 Plante & Moran PLLC 750 Trade Centre Way Portage MI 49002 990 2012-07-01 453137352 Sun Health Colonnade SUNH 6232633700 PO Box 6030 Sun City West AZ 85376 William T Sellner 2014-05-12 true Carol LaLonde 2695674587 2014-05-12 2012 2015-11-30 17:44:51Z Ronald D Guziak 14719 W Grand Ave Surprise AZ 85374 2852846 false X www.sunhealthseniorliving.org/colonnade X 2011 AZ To own and operate a continuing care retirement community that is specifically designed to meet the needs of the elderly and provides a combination of the physical, emotional, recreational, social, religious and other needs of the elderly residents of the community. 20 19 0 3 0 0 2048481 2843713 7300 9133 510255 0 2566036 2852846 0 0 1077386 1290873 0 0 2493366 2220730 3570752 3511603 -1004716 -658757 20795864 29152666 6720771 15736330 14075093 13416336 To own and operate a continuing care retirement community that is specifically designed to meet the needs of the elderly and provides a combination of the physical, emotional, recreational, social, religious and other needs of the elderly residents of the community. false false 2955759 2843713 Providing a continuing care retirement community that meets the needs of the elderly and provides for the physical, emotional, recreational, social, religious and other needs of both residents and the Surprise, Arizona and Sun City West, Arizona community at large. 2955759 true false false false false false false true false true false false false true true true true false false false false false false false false false false false true false false false false false false false false false false false false false false false false true true true false false true 31 0 true 0 false false false false false false false false false false X 20 19 false true false false true true true true true false false true true true true true true true true false AZ X Sharon Grambow 6238324335 14719 W Grand Ave Surprise AZ 85374 X Jon Wohler 001.00 004.00 X X 0 0 0 R Jack Stephenson 001.00 002.00 X X 0 0 0 A Steven Charney MD 001.00 002.00 X X 0 0 0 Sandra L Foell 001.00 007.00 X X 0 0 0 Richard V Livengood 001.00 002.00 X X 0 0 0 Darl Bachmann 001.00 006.00 X 0 0 0 Larry D Baker 001.00 002.00 X 0 0 0 Leonard F De Baker 001.00 002.00 X 0 0 0 Patricia Lewis Finnell 001.00 008.00 X 0 0 0 Frank E Joyce 001.00 002.00 X 0 0 0 L Birt Kellam 001.00 004.00 X 0 0 0 Natalya B Faynboym MD 001.00 002.00 X 0 0 0 Herman L Orcutt 001.00 002.00 X 0 0 0 Barbara Robey 001.00 002.00 X 0 0 0 Cathy E Ross 001.00 004.00 X 0 0 0 Janis Ryan 001.00 004.00 X 0 0 0 Dean L Strycker MD 001.00 002.00 X 0 0 0 Ronald D Guziak 010.00 050.00 X X 0 655285 12976 Jeffrey Ronn MD 001.00 002.00 X 0 0 0 Robert McMillan DDS 001.00 002.00 X 0 0 0 William T Sellner 010.00 050.00 X 0 379069 36499 Sharon A Grambow 015.00 045.00 X 0 232133 14122 Bhakti Gosalia 020.00 030.00 X 0 185918 7492 1452405 71089 false true false Sun Health Senior Living LLC 14719 W Grand Ave Surprise AZ 85374 Mgmt services employee leasing 1407171 Client Focus Printing 9322 Mississippi Road Weeki Wachee FL 34623 Printing and Postage 116571 2 Resident Services 623000 2843713 2843713 2843713 9133 9133 2852846 2843713 9133 0 0 0 0 0 0 1123463 896843 226620 0 84386 81496 2890 83024 75509 7515 116299 116299 3873 3873 40200 40200 0 0 50949 5304 45645 224967 224967 84759 77032 7727 88481 88481 0 801584 801584 7994 479 7515 0 0 0 0 440668 440668 37699 37699 Resident Supplies Services 51033 51033 Resident Dining Services 134150 134150 Resident Health Center Expense 10344 10344 127730 118651 9079 3511603 2955759 555844 0 114034 196240 1101147 2202497 57193 63063 1210158 767461 16904 12995 14909 36871 25534580 846226 17788824 24688354 492695 1185185 20795864 29152666 817636 2001133 4836038 5943634 492695 1152161 574402 6639402 6720771 15736330 X 14075093 13416336 14075093 13416336 20795864 29152666 -658757 X false true X true false X 0.00000 2048481 2843713 4892194 2048481 2843713 4892194 389850 913421 1303271 389850 913421 1303271 3588923 7300 9133 16433 0 7300 9133 16433 0 510255 510255 2566036 2852846 5418882 X 0.00000 0.00000 false true X 6000000 6000000 11377698 560498 10817200 841024 273033 567991 7315858 12695 7303163 24688354 Financial derivatives and other financial products Closely-held equity interests Federal income taxes Resident Refund Payable 12792 Line of Credit 6065000 Refundable Entrance Fees 561610 6639402 2853000 154 154 2852846 2852846 3512000 397 397 3511603 3511603 IV 2b The organization accepts deposits from individuals who wish to reserve an independent living home. The deposits are held in an escrow account until the prospective resident cancels their agreement with the organization or becomes a resident. Escrow amounts held at 6/30/2013 are 1,152,161 X Fin 48 footnote Colonnade is a nonprofit corporation as described in Section 501c3 of the Internal Revenue Code the Code and is exempt from federal and state income taxes. In addition, Colonnade qualifies for the charitable contribution deduction under Section 170 of the Code and has been classified as an organization that is not a private foundation. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken and recognize a tax liability if an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service or other applicable taxing authorities. Management has analyzed the tax positions and has concluded that as of June 30, 2013, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. Management believes Colonnade is no longer subject to tax examinations for fiscal years prior to 2009. XI 2d The audited financial statements present all numbers rounded to the nearest 1,000. XII 2d The audited financial statements present all numbers rounded to the nearest 1,000. X X X X X X false true false false false false false false false false Ronald D Guziak 412882 124368 118035 10000 2976 668261 William T Sellner 268810 60726 49533 32251 4248 415568 Sharon A Grambow 188942 37118 6073 8970 5152 246255 Bhakti Gosalia 143857 34932 7129 6160 1332 193410 I 3 Mr. Ronald Guziak is the President and CEO of Sun Health Services, the sole member of Sun Health Colonnade. None of Mr. Guziaks compensation is allocated to Sun Health Colonnade. In his role as the President and CEO of Sun Health Services, Mr. Guziak also serves as President and CEO of Sun Health Foundation and Sun Health Partners, affiliated organizations. Effective July 1, 2012, Mr. Guziak was named President and CEO of Sun Health Colonnade and has responsibility for all senior living operations owned by Sun Health Services. Mr. Guziaks compensation is determined and monitored by the Management Review Committee of the Sun Health Services board of directors and subject to final approval by that board. The Management Review Committee utilizes a national, independent compensation consultant firm to ensure Mr. Guziaks compensation is consistent with the market for executives commensurate with his duties, responsibilities and span of control. Further, Mr. Guziak has an employment contract executed with the board of directors. The salaries disclosed on Schedule J, Part II, represent the aggregate compensation to the respective individuals for their services to Sun Health Services, Sun Health Foundation, Sun Health Partners and all other affiliated organizations. None of the compensation reflected on Schedule J is allocated or paid by Sun Health Colonnade. I 4 Mr. Ronald Guziak, Mr. William Sellner, Ms. Sharon Grambow and Ms. Bhakti Gosalia participate in a board endorsed 457f plan. Mr. Ronald Guziak and Mr. William Sellner each deferred 17,000 into the plan while Ms. Sharon Grambow and Ms. Bhakti Gosalia deferred 5,376 and 6,868, respectively. Mr. Ronald Guziak received a 457f payment of 62,162. The 457f plan carries a substantial risk of forfeiture in that vesting only occurs the earlier of 5 years from the date of deposit, age 62, or the rule of 80 age and service. Form 990 Part VI Section A Line 3 and 6 The board of directors retains Sun Health Senior Living, LLC, a related entity, to manage the operation of the facility. Sun Health Senior Living, LLC is member owned by Sun Health Services, Sun Health Colonnades sole member. Form 990 Part VI Section A Line 7a The organization has a board of directors elected to serve a term of three years or until their resignation or removal. The terms of the directors are staggered such that approximately one-third of the directors are elected each year. Directors are eligible to serve a maximum of three consecutive terms without regard to partial terms due to staggering or filling of vacancies. Form 990 Part VI Section A Line 7b Certain reserve powers are maintained by Sun Health Services as sole member. These reserve powers include the power to elect the board of directors of the organization, to remove any director upon written notice to such director and to the chairman of the board and to hire or terminate the president and chief executive officer of the organization upon written notice to such individual and the chairman. Form 990 Part VI Section A Line 11 The Form 990 is prepared by management and reviewed by the organizations independent accountant, Plante Moran, PLLC. The return is then reviewed by the Audit Committee of the board of directors and provided to the full board of directors for comment prior to the filing of the return. Form 990 Part VI Section A Line 12c On an annual basis board members and management staff are required to submit a conflict of interest questionnaire for board and management approval, as appropriate. The questionnaire provides specific instructions that the form must be updated if any situation arises during the year that might constitute a conflict. The Audit Committee has responsibility for intervening, if necessary, on conflict of interest matters. Any individual found to be in conflict will abstain from the decision making process. Form 990 Part VI Section A Line 15 The Management Review Committee, as provided in the organizations by-laws, has a responsibility for the compensation of all senior management. Annually, salaries of senior management are reviewed and approved by the organizations board of directors. The deliberation and decision of the compensation arrangements is contemporaneously substantiated in the organizations minutes. An independent compensation consultant is retained by the organization periodically to assist with the determination of the compensation and benefits for all senior management. The compensation review process was last undertaken in 2013. Form 990 Part VI Section A Line 19 Governing documents and conflict of interest policies are generally not made available to the public. Financial statements are available upon request. Form 990 Part VII Section A Line 1a These individuals devote weekly time to the following organizations Ronald D. Guziak, 28 hours to Sun Health Services, 20 hours to Sun Health Foundation and 2 hours to Sun Health Partners William T. Sellner, 40 hours to Sun Health Services, 6 Hours to Sun Health Partners and 4 hours to Sun Health Foundation Sharon Grambow, 15 hours to La Loma Senior Living Services, 15 hours to Sun Health Colonnade, 15 hours to Sun Health Grandview Terrace and 5 hours to Sun Health Services. Mr. Guziak and Mr. Sellner also contribute time to the other senior living entities Sun Health Grandview Terrace and La Loma Senior Living Services, Inc. All board members devoted time to Sun Health Services, a related organization, with an average of 2 hours per week. The following board members devoted time to Sun Health Foundation, a related organization Patricia Lewis Finnell, 6 hours Sandra L. Foell, 5 hours Darl Bachmann, 4 hours L. Birt Kellam, 2 hours Cathy E. Ross, 2 hours Janis Ryan, 2 hours and Jon Wohler, 2 hours. Form 990 Part VII Section B Line 1 Sun Health Colonnade has a management agreement with Sun Health Senior Living, LLC under which the organization pays 5 of gross revenues, with a minimum amount established, as defined in the agreement. In addition, Sun Health Senior Living, LLC employs all of the personnel who work for the organization and incurs other direct costs on behalf of the organization for which the organization reimburses Sun Health Senior Living, LLC based on actual costs incurred. During the period, the organization incurred management fees and reimbursable expenses totalling 1,407,171. Sun Health Services 14719 W Grand Ave Surprise AZ 85374 262967251 Support org - Health AZ 501c3 11a NA false La Loma Senior Living Services Inc 14154 Denny Blvd Litchfield Park AZ 85340 861023848 Senior Living AZ 501c3 9 Sun Health Services true Sun Health Foundation 14719 W Grand Ave Surprise AZ 85374 237107959 Fundraising AZ 501c3 7 NA false Sun Health Grandview Terrace LLP 14515 W Granite Valley Dr Sun City West AZ 85374 860795477 Senior living AZ N/A Related false false Sun Health Partners 14719 W Grand Ave Surprise AZ 85374 860796950 Investments AZ N/A C Corp false false false false false true false false false false false false false true false true true false false false Sun Health Services e 6065000 Actual Indebtedness Sun Health Services m 116298 Actual Incurred Sun Health Services o 1290873 Actual Incurred Sun Health Grandview Terrace LLP p 106000 Actual Incurred V 21 Employee costs of 1,290,873 were purchased through Sun Health Senior Living, LLC, a disregarded entity whose sole member is Sun Health Services. V 22 Management fees of 116,298 were purchased through Sun Health Senior Living, LLC, a disregarded entity whose sole member is Sun Health Services. V 23 The organization established a line of credit with Sun Health Services. At 6/30/2013 the balance of this line of credit is 6,065,000.