2014-12-23T12:05:05-06:00 2014-06-30 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2013-07-01 201053401 MIDWEST SENIOR MINISTRIES MIDW 3145877903 622 EMERSON ROAD NO 310 ST LOUIS MO 63141 SUSAN MCGHEE CFO 3145877903 2014-12-19 1 AMANDA TINNEY P01587658 3149254300 2013 2015-11-30 17:44:51Z SUSAN MCGHEE 622 EMERSON ROAD NO 310 ST LOUIS MO 63141 28118075 0 X WWW.CHRISTIANHOMES.ORG X 2005 IL TO PROVIDE QUALITY CARE FOR THE AGED IN A CHRISTIAN ENVIRONMENT. 14 14 458 181 259021 -296479 22754 16593 27862996 27825829 1219990 69140 -440847 -689894 28664893 27221668 0 0 0 0 11176989 11058620 0 0 0 18046686 22041739 29223675 33100359 -558782 -5878691 43555141 40001121 47510462 49764630 -3955321 -9763509 X THE MISSION OF MIDWEST SENIOR MINISTRIES IS TO CREATE AN EXCITING LIFESTYLE AND TO PROVIDE HIGH QUALITY CARE FOR SENIORS ON A CONTINUUM OF CARE CAMPUS. PROVIDING CARE IN A CHRISTIAN ENVIRONMENT PROVIDES A UNIQUE OPPORTUNITY TO MEET THE NEEDS OF SENIORS PHYSICALLY, MENTALLY, AND SPIRITUALLY. OUR COMMITMENT TO EXCELLENCE IS MOTIVATED BY OUR CHRISTIAN BELIEF THAT ALL ARE PRECIOUS IN THE SIGHT OF GOD. 0 0 24483319 26731607 MIDWEST CHRISTIAN MINISTRIES PROVIDES QUALITY CARE TO SENIORS IN A CHRISTIAN ENVIRONMENT. THE OPERATIONS INCLUDE SKILLED NURSING CARE, ASSISTED LIVING, SENIOR APARTMENTS, AND INDEPENDENT LIVING APARTMENTS. 56,089 PATIENT DAYS OF SKILLED NURSING SERVICE WERE PROVIDED IN FISCAL 2014 AND 8,073 PATIENT DAYS OF ASSISTED LIVING SERVICES WERE PROVIDED IN FISCAL 2014. SERVICE WAS PROVIDED TO 112 RESIDENTS LIVING IN THE INDEPENDENT LIVING UNITS WHERE RESIDENTS LIVE INDEPENDENTLY, ARE PROVIDED MEALS, AND HAVE ACCESS TO OTHER SERVICES IN A CHRISTIAN ENVIRONMENT WITH OTHER SENIORS. PHARMACY OPERATIONS ARE TO PROVIDE PHARMACEUTICALS, CONSULTING, AND SUPPLIES TO RESIDENTS OF ITS OWN NURSING CAMPUSES AND AFFILIATES. 24483319 1 1 0 0 0 0 0 0 1 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 1 1 0 0 0 1 41 0 458 1 1 1 0 0 0 0 0 0 0 X 14 14 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X MIDWEST CHRISTIAN VILLAGES 3145877903 622 EMERSON ROAD ST LOUIS MO 63141 JIMMIE BLALOCK BOARD MEMBER 0.30 2.00 X 0 0 0 ROBERT CROSBY BOARD MEMBER - CHAIRMAN 0.30 2.00 X X 0 1000 0 RANDY CLARK BOARD MEMBER 0.30 2.00 X 0 1000 0 JAMES S FRASURE MD BOARD MEMBER 0.30 2.00 X 0 750 0 MAURINE COLLETT BOARD MEMBER 0.30 2.00 X 0 1000 0 TERRY GOODNER BOARD MEMBER - SECRETARY 0.30 2.00 X X 0 1000 0 NICHOLAS A FILING BOARD MEMBER 0.30 2.00 X 0 1000 0 DON FITZGERALD BOARD MEMBER 0.30 2.00 X 0 500 0 RONALD F SEWELL BOARD MEMBER - VICE CHAIRMAN 0.30 2.00 X X 0 1000 0 BILL LASH BOARD MEMBER 0.30 2.00 X 0 1000 0 PATRICIA LINCOLN BOARD MEMBER 0.30 2.00 X 0 1000 0 MARK A BEHRENDS BOARD MEMBER 0.30 2.00 X 0 1000 0 BILLY D CARTER BOARD MEMBER - TREASURER 0.30 2.00 X X 0 1000 0 VICTOR S WILLIAMS BOARD MEMBER 0.30 2.00 X 0 0 0 TIMOTHY PHILLIPPE PRESIDENT / CEO 2.00 38.00 X 0 501345 22340 SUSAN MCGHEE CFO 2.00 38.00 X 0 302234 12840 SHERRY GUTERMUTH VICE PRESIDENT OF OPERATIONS 2.00 38.00 X 0 264628 12840 TROY BAUMANN VP OF BUSINESS OPERATIONS 2.00 38.00 X 0 289720 8340 JOHN RUPKEY PHARMACIST/MANAGER 24.00 16.00 X 201424 0 5500 GREG WITTE EXECUTIVE DIRECTOR 0.00 40.00 X 0 185681 12340 LAURIE BROWN EXECUTIVE DIRECTOR 0.00 40.00 X 0 190224 12340 MICHAEL CARDENAS VP OF LEGAL AFFAIRS AND GENERAL COUNSEL 2.00 38.00 X 0 292456 3000 201424 2037538 89540 7 0 1 0 REHABCARE GROUP EAST INC PO BOX 503534 ST LOUIS MO 63150 THERAPY 1362946 1 16593 16593 HEALTHCARE SERVICES NET OF CHARIT 623000 17295285 17295285 PHARMACY OPERATIONS 446110 9291361 8197139 1094222 ASSISTED LIVING 623000 1239183 1239183 27825829 72545 72545 57764 892965 -835201 -835201 -835201 37 0 3442 37 -3442 -3405 -3405 VENDING/MEAL 900099 49720 49720 MANAGEMENT FEES 900099 36000 36000 GARAGE RENTAL 900099 27412 27412 32175 32175 145307 27221668 26731607 259021 214447 9092891 8105812 987079 15000 12805 2195 1273482 1142027 131455 677247 604848 72399 1618679 1618679 43394 43394 2226991 2070976 156015 94866 94866 7619771 7120429 499342 111887 111887 957150 957150 111059 65829 45230 12879 1099 11780 1319434 1319434 6075552 1901115 4174437 279706 279706 RAW FOOD 719781 719781 MISCELLANEOUS 428261 5712 422549 BAD DEBT EXPENSE 211863 4142 207721 LIFE RIGHT DISCOUNT 154352 154352 56114 18102 38012 33100359 24483319 8617040 0 4000 1881032 3018856 3413621 777470 771072 65160 107065 44859975 16646391 33701996 28213584 33 154 830141 786449 5157485 4828144 43555141 40001121 2439665 2152515 8486456 7593992 23917076 24208646 45771 41772 12621494 15767705 47510462 49764630 X -3965651 -9783224 10330 19715 -3955321 -9763509 43555141 40001121 X -5878691 65503 5000 X X 0 1 X 1 0 X 13383 38454 32444 22754 16593 123628 29151536 30744162 28367705 27862996 27825829 143952228 29164919 30782616 28400149 27885750 27842422 144075856 0 0 0 144075856 382012 202335 128020 1219244 130309 2061920 382012 202335 128020 1219244 130309 2061920 22951 22951 25053 119873 124491 97891 145307 512615 29571984 31104824 28675611 29202885 28118038 146673342 0.98230 0.98000 0.01410 0.01720 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: BEAUTY SHOP - 2009 AMOUNT: $ 6,540. 2010 AMOUNT: $ 2,605. 2011 AMOUNT: $ 1,070. 2012 AMOUNT: $ 800. 2013 AMOUNT: $ 400. SPACE RENTAL - 2009 AMOUNT: $ 4,960. 2010 AMOUNT: $ 540. 2011 AMOUNT: $ 1,407. 2012 AMOUNT: $ 9,585. 2013 AMOUNT: $ 10,270. MISCELLANEOUS - 2009 AMOUNT: $ 13,553. 2010 AMOUNT: $ 116,728. 2011 AMOUNT: $ 116,706. 2012 AMOUNT: $ 45,505. 2013 AMOUNT: $ 12,011. DISCOUNTS - 2011 AMOUNT: $ 5,308. 2012 AMOUNT: $ 2,287. 2013 AMOUNT: $ 0. CABLE TV - 2012 AMOUNT: $ 11,517. 2013 AMOUNT: $ 8,750. GARAGE RENTAL - 2012 AMOUNT: $ 28,197. 2013 AMOUNT: $ 27,412. MANAGEMENT FEES - 2013 AMOUNT: $ 36,000. VENDING/MEAL - 2013 AMOUNT: $ 49,720. INSURANCE GAIN - 2013 AMOUNT: $ 744. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 45771 3999 41772 1 X 8800000 8800000 32773865 14840173 17933692 3286110 1806218 1479892 28213584 RESIDENT FUNDS 41772 BOND FUNDS 4598158 CONSTRUCTION IN PROGRESS 89774 ENTRANCE FEES RECEIVABLE 97000 ENDOWMENT FUNDS 1440 4828144 FIN 47 LIABILITY 81446 SECURITY DEPOSIT PAYABLE 32500 INTERCOMPANY PAYABLE 15653759 15767705 X PART IV, LINE 2B: RESIDENT FUNDS ARE AGENCY FUNDS HELD LOCALLY AT THE COMMUNITIES FOR INDIVIDUAL RESIDENTS' PERSONAL USE, RESIDENT SECURITY DEPOSITS, AND OTHER MISCELLANEOUS DEPOSITS. PART X, LINE 2: THE ORGANIZATIONS, EXCEPT FOR THE LIMITED PARTNERSHIPS, QUALIFY AS TAX-EXEMPT CORPORATIONS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, THE ORGANIZATIONS, EXCEPT FOR THE LIMITED PARTNERSHIPS, ARE NOT SUBJECT TO FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE CODE. THE ORGANIZATIONS ARE CLASSIFIED AS PUBLICLY-SUPPORTED CHARITABLE ORGANIZATIONS UNDER THE CODE AND CONTRIBUTIONS TO THE ORGANIZATIONS QUALIFY AS A CHARITABLE TAX DEDUCTION FOR THE CONTRIBUTOR. THE ORGANIZATIONS' INCOME TAX RETURNS FOR THE YEARS 2011 TO 2013 ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE ORGANIZATIONS ARE NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE THEIR TAX-EXEMPT STATUS. THE ORGANIZATIONS ARE NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES OTHER THAN WHAT IS ALREADY BEING REPORTED. X 1 1 X X X X 1 0 0 0 0 0 0 0 0 TIMOTHY PHILLIPPE PRESIDENT / CEO 0 441643 0 59702 0 0 0 0 0 22340 0 523685 0 0 SUSAN MCGHEE CFO 0 263234 0 39000 0 0 0 0 0 12840 0 315074 0 0 SHERRY GUTERMUTH VICE PRESIDENT OF OPERATIONS 0 221161 0 35445 0 8022 0 0 0 12840 0 277468 0 0 TROY BAUMANN VP OF BUSINESS OPERATIONS 0 262420 0 27300 0 0 0 0 0 8340 0 298060 0 0 JOHN RUPKEY PHARMACIST/MANAGER 165145 0 29000 0 7279 0 0 0 5500 0 206924 0 0 0 GREG WITTE EXECUTIVE DIRECTOR 0 166681 0 19000 0 0 0 0 0 12340 0 198021 0 0 LAURIE BROWN EXECUTIVE DIRECTOR 0 164769 0 18990 0 6465 0 0 0 12340 0 202564 0 0 MICHAEL CARDENAS VP OF LEGAL AFFAIRS AND GENERAL COUN 0 222539 0 30000 0 39917 0 0 0 3000 0 295456 0 0 PART I, LINE 1A TIMOTHY PHILLIPPE RECEIVED A HOUSING ALLOWANCE OF $18,200. PART I, LINE 4A MICHAEL CARDENAS RECEIVED A SEVERANCE PAYMENT OF $39,917. A ILLINOIS FINANCE AUTHORITY 861091967 45200B6K9 2007-06-28 37578378 REFINANCE 0 0 0 B ILLINOIS FINANCE AUTHORITY 861091967 45200F5E5 2010-07-29 24614950 REFINANCE SERIES 2007C AND FUND CONSTRUCTION PROJECTS 0 0 0 A 2097774 18396953 1898297 342813 6325556 9830286 2010 1 0 1 1 B 185303 8072946 904249 161459 4165959 2841279 2012 1 0 1 1 A 0 1 0 0 0.01070 0.01070 1 0 1 B 0 0 0 0 1 0 1 A 0 0 0 1 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 A 1 B 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: ILLINOIS FINANCE AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 06/28/2012 SCH K, PART II; 2007 BONDS: THE PROCEEDS OF THE 2007A, 2007B AND 2007C BONDS WERE USED TO REFUND THE $4,775,000 SERIES 1989A BONDS OF BENSENVILLE HOME SOCIETY, REFUND THE $17,100,000 SERIES 1995A BONDS OF LIFELINK CORPORATION OBLIGATED GROUP, REFUND THE $18,410,000 SERIES 1998 BONDS OF LIFELINK CORPORATION OBLIGATED GROUP, REFUND THE $1,920,000 SERIES 2002 BONDS OF LEWIS MEMORIAL CHRISTIAN VILLAGE, AND REFUND THE $6,800,000 SERIES 2004 BONDS OF FAIR HAVENS CHRISTIAN HOME. PROCEEDS OF 2010 BOND ISSUANCE: THE PROCEEDS OF THE 2010 BOND ISSUANCE WAS FOR THE BENEFIT OF: CHRISTIAN HOMES, INC 37-0841562 $3,661,190 FAIR HAVENS CHRISTIAN HOME, INC 37-0987659 $7,196,654 LEWIS MEMORIAL CHRISTIAN VILLAGE 51-0173104 $5,469,063 MIDWEST SENIOR MINISTRIES, INC. 20-1053401 $8,072,946 SPRING RIVER CHRISTIAN VILLAGE 43-1341462 $53,774 HOOSIER CHRISTIAN VILLAGE 23-7423749 $53,774 CROWN POINT CHRISTIAN VILLAGE 31-1114614 $53,774 RISEN SON CHRISTIAN VILLAGE 42-1279738 $53,774 IN THE CURRENT YEAR, THE BOND PROCEEDS WERE REALLOCATED DUE TO MANAGEMENT AGREEMENT THAT THE MAJORITY OF THE PROCEEDS WERE USE FOR FACILITY USE, NOT CORPORATE (CHRISTIAN HOMES, INC) USE. AS SUCH THE CORPORATE ALLOCATION DECREASED. FURTHER, A DISREGARDED ENTITY THAT WAS REPORTED WITH CHRISTIAN HOMES, INC WAS SOLD DURING THE CURRENT YEAR AND NO DEBT WAS ALLOCATED TO THIS FACILITY AT YEAR END AS A RESULT. PROCEEDS OF 2007 BOND ISSUANCE: THE PROCEEDS OF THE 2007 BOND ISSUANCE WAS FOR THE BENEFIT OF: CHRISTIAN HOMES, INC. 37-0841562 $2,673,156 FAIR HAVENS CHRISTIAN HOME, INC. 37-0987659 $9,630,822 LEWIS MEMORIAL CHRISTIAN VILLAGE 51-0173104 $5,270,559 MIDWEST SENIOR MINISTRIES, INC. 20-1053401 $18,396,953 SPRING RIVER CHRISTIAN VILLAGE 43-1341462 $401,722 HOOSIER CHRISTIAN VILLAGE 23-7423749 $401,722 CROWN POINT CHRISTIAN VILLAGE 31-1114614 $401,722 RISEN SON CHRISTIAN VILLAGE 42-1279738 $401,722 IN THE CURRENT YEAR, THE BOND PROCEEDS WERE REALLOCATED DUE TO MANAGEMENT AGREEMENT THAT THE MAJORITY OF THE PROCEEDS WERE USE FOR FACILITY USE, NOT CORPORATE (CHRISTIAN HOMES, INC) USE. AS SUCH THE CORPORATE ALLOCATION DECREASED. FURTHER, A DISREGARDED ENTITY THAT WAS REPORTED WITH CHRISTIAN HOMES, INC WAS SOLD DURING THE CURRENT YEAR AND NO DEBT WAS ALLOCATED TO THIS FACILITY AT YEAR END AS A RESULT. SCH K, PART II, LINE 7: MIDWEST SENIOR MINISTRIES HAS ELECTED TO AMORTIZE THE ISSUANCE COST OVER THE LIFE OF THE BOND. THIS HAS LED TO A DIFFERENCE BETWEEN THE ISSUED 8038 AND THE BOOK VALUE OF ISSUANCE COST. SCH K, PART III, LINE 5: MIDWEST SENIOR MINISTRIES, INC. LEASES OFFICE SPACE TO THREE UNRELATED NONPROFIT ORGANIZATIONS. SCHEDULE K, PART III, LINE 7 THE BONDS ARE NOT PRIVATE ACTIVITY BONDS AS THEY DO NOT MEET THE PRIVATE BUSINESS USE TEST. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION DELEGATES MANAGEMENT DUTIES INCLUDING SUPERVISING PERSONNEL, OPERATIONS, AND BUDGETING TO MIDWEST CHRISTIAN VILLAGES, A MANAGEMENT COMPANY AND RELATED EXEMPT ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11 THE BOARD GETS A DRAFT OF THE 990 ELECTRONICALLY SENT TO THEM FOR REVIEW PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST STATEMENT IS INCLUDED IN THE EMPLOYEE HANDBOOK WHICH EVERY EMPLOYEE IS GIVEN A COPY OF AND SIGNS AN ACKNOWLEDGEMENT FOR ON THEIR FIRST DAY OF EMPLOYMENT. IF A VIOLATION OCCURS EMPLOYEES CAN REPORT DIRECTLY TO THEIR SUPERVISOR OR USE THE 800 NUMBERS WHICH ARE POSTED AT EACH LOCATION. VIOLATIONS ARE INVESTIGATED BY INDIVIDUALS AT THE VICE PRESIDENT LEVEL AND AT LEAST TWO INDIVIDUALS WOULD MAKE THE FINAL DETERMINATION AS TO THE APPROPRIATE ACTION TO BE TAKEN. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION PARTICIPATES IN SEVERAL (MINIMUM OF 3) INDUSTRY SPECIFIC, EXECUTIVE SALARY SURVEYS EACH YEAR TO HELP DETERMINE COMPETITIVENESS OF OUR EXECUTIVE AND SENIOR MANAGEMENT POSITIONS. THE SALARIES ARE DISCUSSED AND REVIEWED BY THE PRESIDENT AND VICE PRESIDENT OF HUMAN RESOURCES. IF A NEW HIRE IS BEING CONSIDERED FOR AN EXECUTIVE LEVEL POSITION, IT MAY ALSO BE DISCUSSED WITH THE BOARD. IN 2010, THE ORGANIZATION ESTABLISHED A COMPENSATION COMMITTEE OF THE BOARD HEADED BY A PERSON WHOSE ENTIRE CAREER WAS IN HUMAN RESOURCES AND INCLUDES THE ORGANIZATION'S VICE PRESIDENT OF HUMAN RESOURCES AS WELL AS A FEW OTHER BOARD MEMBERS. OTHER OFFICERS' AND KEY EMPLOYEES' SALARIES ARE DETERMINED BASED ON A REVIEW AND PARTICIPATION IN SEVERAL INDUSTRY SPECIFIC SALARY SURVEYS WHICH PROVIDE DATA ON OTHER EXECUTIVES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION POSTS ITS FINANCIAL STATEMENTS ON ITS WEBSITE MONTHLY. FINANCIAL STATEMENTS CAN ALSO BE OBTAINED ON REQUEST. FORM 990, PART XI, LINE 9: EQUITY TRANSFER 5,000. FORM 990, PAGE 12, PART XII, LINE 2C - AUDIT COMMITTEE OVERSIGHT & REVIEW THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT OR SELECTION PROCESS. SENIOR CARE PHARMACY SERVICES LLC 1204 BEAR LANE MONTICELLO IL 61856 201053401 PHARMACY SERVICES IL 9291375 8678817 MIDWEST SENIOR MINISTRIES INC CHRISTIAN HOMES INC 200 N POSTVILLE DR LINCOLN IL 62656 370841562 SKILLED NURSING FACILITY & RETIREMENT APARTMENTS IL 501(C)(3) LINE 9 N/A 0 FAIR HAVENS CHRISTIAN HOMES 1790 S FAIRVIEW AVE DECATUR IL 62521 370987659 SKILLED NURSING FACILITY & RETIREMENT APARTMENTS IL 501(C)(3) LINE 9 N/A 0 LEWIS MEMORIAL CHRISTIAN VILLAGE 3400 W WASHINGTON ST SPRINGFIELD IL 62711 510173104 SKILLED NURSING FACILITY & RETIREMENT APARTMENTS IL 501(C)(3) LINE 9 N/A 0 HOOSIER CHRISTIAN VILLAGE 621 S SUGAR ST BROWNSTOWN IN 47220 237423749 SKILLED NURSING FACILITY & RETIREMENT APARTMENTS IN 501(C)(3) LINE 9 N/A 0 SPRING RIVER CHRISTIAN VILLAGE 201 S NORTHPARK LANE JOPLIN MO 64801 431341462 SKILLED NURSING FACILITY & RETIREMENT APARTMENTS MO 501(C)(3) LINE 9 N/A 0 CROWN POINT CHRISTIAN VILLAGE 6685 E 117TH ST CROWN POINT IN 46307 311114614 SKILLED NURSING FACILITY & RETIREMENT APARTMENTS IN 501(C)(3) LINE 9 N/A 0 RISEN SON CHRISTIAN VILLAGE 3000 RISEN SON BLVD COUNCIL BLUFFS IA 51503 421279738 SKILLED NURSING FACILITY & RETIREMENT APARTMENTS IA 501(C)(3) LINE 9 N/A 0 VILLAGE CHRISTIAN PARKE 675 SOUTH FORD RD ZIONSVILLE IN 46077 311172227 RETIREMENT APARTMENTS IN 501(C)(3) LINE 9 N/A 0 MIDWEST CHRISTIAN VILLAGES 200 N POSTVILLE DR LINCOLN IL 62656 260275009 MGMT NURSING AND RETIREMENT IL 501(C)(3) LINE 9 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0