2014-05-14T13:00:51-05:00 2013-06-30 CROWE HORWATH LLP 70 West Madison Street Suite 700 Chicago IL 606024903 990 2012-07-01 351124441 FRANCISCAN COMMUNITIES INC FRAN 7086476500 1055 W 175th Street Homewood IL 60430 RICHARD D TRUESDALE 2014-05-13 true Nicole Bencik P00756195 3128997000 2012 2015-11-30 17:44:51Z JUDY AMIANO 1055 W 175th Street Suite 202 Homewood IL 60430 115075283 false 0928 X WWW.FRANCISCANCOMMUNITIES.COM X 1940 IN ORGANIZED AND OPERATED EXCLUSIVELY FOR THE CHARITABLE AND RELIGIOUS PURPOSE TO SUPPORT THE MINISTRIES OF THE FRANCISCAN SISTERS OF CHICAGO. 3 2 2068 506 0 0 589497 754717 106553492 106965901 3492655 2353452 736238 520418 111371882 110594488 0 0 0 0 50231840 51119907 55800 0 237912 58103297 62841484 108390937 113961391 2980945 -3366903 211076632 232195308 189543187 232070543 21533445 124765 X THE MISSION OF FRANCISCAN COMMUNITIES INC. ("FRANCISCAN COMMUNITIES") IS TO HONOR THE DIGNITY OF LIFE BY SERVING AS A COMPASSIONATE COMMUNITY. (CONTINUED IN SCHEDULE O) false false 68530989 73077133 NURSING HOME CARE: FRANCISCAN COMMUNITIES PROVIDES NURSING CARE SERVICES TO MEET THE PHYSICAL, SOCIAL, AND SPIRITUAL NEEDS OF THE RESIDENTS. SOME OF THE AMENITIES PROVIDED INCLUDE PERSONALIZED CARE PLANS, LICENSED NURSING STAFF, THREE MEALS DAILY, SNACKS, HOUSEKEEPING, MAINTENANCE, RELIGIOUS AND LIFE ENRICHMENT ACTIVITIES, AND SECURITY. THE AVERAGE DAILY CENSUS APPROXIMATED 667 IN FISCAL 2013. 15294926 16410652 INDEPENDENT LIVING: FRANCISCAN COMMUNITIES PROVIDES INDEPENDENT LIVING SERVICES TO ALLOW RESIDENTS TO ENJOY ACTIVE AND INDEPENDENT LIFESTYLES. THESE SERVICES ARE DESIGNED TO MEET THE PHYSICAL, SOCIAL AND SPIRITUAL NEEDS OF THE RESIDENTS. ACCOMMODATIONS INCLUDE GARDEN HOMES, VILLAS, AND APARTMENTS. SOME OF THE AMENITIES PROVIDED INCLUDE DINING, HOUSEKEEPING, MAINTENANCE, TRANSPORTATION, HEALTH AND FITNESS, RELIGIOUS AND LIFE ENRICHMENT ACTIVITIES, SECURITY, AND AN EMERGENCY RESPONSE SYSTEM.THE AVERAGE CENSUS IN INDEPENDENT LIVING APPROXIMATED 535 IN FISCAL 2013. 13784991 16650071 ASSISTED LIVING: FRANCISCAN COMMUNITIES PROVIDES ASSISTED LIVING SERVICES TO ALLOW RESIDENTS TO RECEIVE THE ASSISTANCE THEY NEED WHILE MAINTAINING AN ACTIVE LIFESTYLE. THESE SERVICES ARE DESIGNED TO MEET THE PHYSICAL, SOCIAL AND SPIRITUAL NEEDS OF THE RESIDENTS. ACCOMMODATIONS INCLUDE EFFICIENCIES, STUDIOS, AND ONE BEDROOM UNITS. SOME OF THE AMENITIES PROVIDED INCLUDE THREE MEALS DAILY, SNACKS, HOUSEKEEPING, MAINTENANCE, SECURITY, AND RELIGIOUS AND LIFE ENRICHMENT ACTIVITIES. IN ADDITION, STAFF IS AVAILABLE TO PROVIDE ASSISTANCE WITH ACTIVITIES OF DAILY LIVING TO MEET EACH RESIDENT'S NEEDS.THE AVERAGE CENSUS IN ASSISTED LIVING APPROXIMATED 312 IN FISCAL 2013. 1013512 RENTAL AND MANAGEMENT SERVICE INCOME TO RELATED EXEMPT ORGANIZATIONS. 1013512 97610906 true true false false false false false true true true false false false true false false true false false false false false false true false false false false true true false false false false false false false false false true false false false false false true false false false false true 173 0 true 2068 true false false false false false true true false false false false X 3 2 true false false false true true true true true false false false true true true true true false false false IL IN OH X Richard D Truesdale 7086476500 1055 W 175th St Suite 202 Homewood IL 60430 JUDY AMIANO 14.00 26.00 X X 0 494628 59720 SISTER M FRANCINE LABUS OFS 0.10 0.90 X X 0 0 0 SISTER M FRANCIS CLARE RADKE OFS 0.10 0.90 X X 0 0 0 ANNETTE SHOEMAKER 0.20 0.80 X 0 0 0 DENISE BOUDREAU 14.00 26.00 X 0 49227 9562 RONALD TINSLEY 14.00 26.00 X 0 327087 39015 SANDRA SINGER 0.20 0.80 X 0 0 0 TRACY SHEARER 14.00 26.00 X 0 61721 19241 CALVIN ISAACSON 40.00 0 X 146349 0 32874 DANIEL BANNON 40.00 0 X 143246 0 25524 LINDA O'NEILL 40.00 0 X 188181 0 21358 PATRICK WELSH 40.00 0 X 144904 0 35287 ROBERT COON 40.00 0 X 131980 0 26982 754661 932663 269564 12 false true false FRANCISCAN SISTERS OF CHICAGO SERVICE CORPORATION 1055 W 175TH STREET STE 202 HOMEWOOD IL 60430 MANAGEMENT SERVICES 7299079 ALLIANCE REHAB 1520 KENSINGTON ROAD SUITE 110 OAKBROOK IL 60523 THERAPY 6535728 ALLIANCE PHARMACY 1520 KENSINGTON ROAD SUITE 105 OAKBROOK IL 60523 PHARMACY 2686075 OMNICARE PHARMACY OF NORTHWEST OHIO 100 EAST RIVER CENTER BLVD COVINGTON KY 41011 PHARMACY 447677 SIMPLEXGRINNELL LP DEPT CH 10320 PALATINE IL 60055 SPRINKLER SYSTEM INSPECTION 147489 8 73646 7200 673871 754717 NET RESIDENT SERVICE REVENUE 623000 106137856 106137856 OFFICE RENTAL INCOME - EXEMPT ORGANIZATIONS 621300 707076 707076 RESIDENTIAL RENTAL INCOME - EXEMPT ORGANIZATIONS 623990 120969 120969 0 0 0 0 0 0 106965901 1006936 1006936 133075 133075 0 14460 406 14054 0 14054 14054 5642896 7643 4437098 1205798 7643 1213441 1213441 15975 73646 43291 -27316 -27316 0 0 CAFETERIA, DELI, AND VENDING 900099 278047 278047 MANAGEMENT SERVICES - RELATED EXEMPT ORGANIZATION 900099 185467 185467 TV, CABLE, INTERNET 900099 12050 12050 58116 0 0 58116 533680 110594488 107151368 0 2688403 0 0 0 0 0 0 41695505 36916948 4648090 130467 513302 454475 57221 1606 5855557 5184475 652760 18322 3055543 2705359 340623 9561 7111511 7111511 84132 84132 274408 0 274408 0 0 210523 210523 14133388 13356225 777163 0 444348 444348 6394184 5755467 598208 40509 0 0 4577552 4577552 82218 35912 45914 392 0 19302 7375 11927 0 6674496 6674496 0 9124958 9124958 2184274 2184274 MEDICAL SUPPLIES 4430071 4430071 PROVIDERS TAX 1423317 1423317 LETTER OF CREDIT FEES 644563 644563 LOSS ON REFINANCING OF DEBT 3638986 3638986 1389253 496452 855747 37054 113961391 97610906 16112575 237912 0 16291 13662594 18595695 7485006 8106693 0 0 444916 418848 1341032 2696341 240250976 119171620 125743593 121079356 54875820 75763673 0 0 0 0 7523671 5518411 211076632 232195308 14944126 14935710 38619716 56324486 117195000 155261850 52157 65917 0 16860000 1872188 5482580 189543187 232070543 X 20222704 -1276973 763275 854272 547466 547466 21533445 124765 211076632 232195308 X -3366903 3071270 -21113047 X false true X true false X 519692 417130 968494 589497 754717 3249530 126362187 101152636 105181829 106553492 106965901 546216045 985037 567609 423052 605245 306072 2887015 0 0 127866916 102137375 106573375 107748234 108026690 552352590 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 552352590 1227835 1020426 1224279 1282446 1154065 5909051 0 1227835 1020426 1224279 1282446 1154065 5909051 0 0 133200 191896 144939 243584 713619 129094751 103291001 107989550 109175619 109424339 558975260 0.98820 0.98810 0.01060 0.01100 X SCHEDULE A, PART III, LINE 12, OTHER INCOME, DESCRIPTION - MANAGEMENT SERVICES TO RELATED ORGANIZATIONS, COLUMN A - 0, COLUMN B - 133200, COLUMN C - 133200, COLUMN D - 133200, COLUMN E - 185467, COLUMN F - 585067; DESCRIPTION - MISCELLANEOUS REVENUE, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 49543, COLUMN F - 49543; DESCRIPTION - REBATES & REFUNDS, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 8574, COLUMN F - 8574; DESCRIPTION - HOMECARE REVENUE, COLUMN A - , COLUMN B - , COLUMN C - 58696, COLUMN D - 11739, COLUMN E - , COLUMN F - 70435; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 400000 36976 36976 400000 400000 400000 400000 400000 400000 4844 4844 400000 400000 11227 11227 400000 1.00000 true false 12910423 12910423 186208341 89918461 96289880 0 22788558 17448548 5340010 18343654 11804611 6539043 121079356 0 DUE TO 3RD PARTY PAYORS 991588 ASSET RETIREMENT OBLIGATIONS 696950 DUE TO AFFILIATES 3794042 5482580 108498932 3071270 -4956303 -1885033 110383965 210523 0 210523 110594488 113794565 43697 43697 113750868 210523 0 210523 113961391 Explanation of escrow agreement Schedule D, Part IV, Line 2b THE ORGANIZATION MAINTAINS RESIDENT TRUST FUNDS FOR CERTAIN RESIDENTS, INCLUDING A COMMON BANK ACCOUNT AND PETTY CASH. THE RESIDENT TRUST FUNDS ARE ESTABLISHED TO SEGREGATE RESIDENT FUNDS THAT ARE USED TO MAKE CERTAIN EXPENDITURES UNDER RESPONSIBLE PAYEE ARRANGEMENTS AND TO HAVE FUNDS AVAILABLE TO MEET THE CASH NEEDS OF THE RESIDENTS. THE RESIDENTS RECEIVE QUARTERLY STATEMENTS OF THEIR ACCOUNT ACTIVITY. Intended uses of endowment funds Schedule D, Part V, Line 4 THE ENDOWMENT IS HELD WITH THE LEGACY FOUNDATION. DISTRIBUTIONS FROM THIS FUND ARE INTENDED TO BE USED FOR OPERATIONS AND GIFT OF CARE. Other revenues in audited financial statements not in form 990 Schedule D, Part XI, Line 2d FUNDRAISING EXPENSES - 43291; RENTAL EXPENSES - 406; NET ASSET TRANSFER - -5000000; Other expenses in audited financial statements not in form 990 Schedule D, Part XII, Line 2d FUNDRAISING EXPENSES - 43291; RENTAL EXPENSES - 406; GOLF OUTING 52760 41385 11375 2015 16353 200 4551 DINNER DANCE 36861 32261 4600 8234 2500 9438 0 89621 73646 15975 0 2015 16353 8234 2700 13989 43291 -27316 X true true false true false false false false false true false CALVIN ISAACSON 135349 0 8794 0 2206 0 8392 0 24482 0 179223 0 0 0 DANIEL BANNON 116234 0 23891 0 3121 0 9539 0 15984 0 168770 0 0 0 JUDY AMIANO 0 339101 0 152955 0 2572 0 47106 0 12614 0 554348 0 0 LINDA O'NEILL 156314 0 26679 0 5188 0 11698 0 9661 0 209540 0 0 0 PATRICK WELSH 124514 0 19703 0 687 0 10782 0 24505 0 180190 0 0 0 ROBERT COON 115897 0 10727 0 5356 0 9769 0 17213 0 158963 0 0 0 RONALD TINSLEY 0 236421 0 88800 0 1866 0 27270 0 11745 0 366103 0 0 Tax indemnification and gross-up payments Schedule J, Part I, Line 1a CERTAIN EMPLOYEES RECEIVE GROSS-UP PAYMENTS, WHICH ARE TREATED AS TAXABLE COMPENSATION. Arrangement used to establish the top management official's compensation Schedule J, Part I, Line 3 THE FRANCISCAN SISTERS OF CHICAGO SERVICE CORPORATION ("FSCSC"), THE SOLE CORPORATE MEMBER, HAS THE RESPONSIBILITY TO ESTABLISH COMPENSATION RANGES FOR THE ORGANIZATION'S CEO/EXECUTIVE OFFICER. THE PROCESS FOR DETERMINING THE APPROPRIATE COMPENSATION INCLUDES: 1. REVIEW AND APPROVAL BY THE EXECUTIVE COMPENSATION COMMITTEE. 2. OBTAINING AND ANALYZING COMPARABLE COMPENSATION DATA FOR SIMILAR PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS IN SIMILAR ORGANIZATIONS. 3. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENTS. Supplemental nonqualified retirement plan Schedule J, Part I, Line 4b THE FOLLOWING SUMMARY LISTS THE ASSOCIATES PARTICIPATING IN A NONQUALIFIED 457(F) RETIREMENT PLAN AND THE AMOUNT OF THE CONTRIBUTION, IF ANY, TO THE PLAN IN CALENDAR 2012: JUDY AMIANO $23,100 RON TINSLEY $ 7,500 Non-fixed payments Schedule J, Part I, Line 7 DISCRETIONARY BONUSES ARE PAID UPON APPROVAL OF THE BOARD OF DIRECTORS TO SENIOR MANAGEMENT ANNUALLY, BASED ON GOALS DEFINED BY THE BOARD OF DIRECTORS. A ILLINOIS FINANCE AUTHORITY 861091967 45200BT32 2007-02-14 40705613 SEE PART VI false false false B ILLINOIS FINANCE AUTHORITY 861091967 45200BAW8 2004-03-31 17340000 SEE PART VI false false false C COUNTY OF CUYAHOGA OHIO 346000817 232264GU9 2004-09-28 18170264 2004CD - MOUNT ALVERNA VILLAGE false false false D ILLINOIS FINANCE AUTHORITY 861091967 45203HPP1 2013-03-13 91249177 SEE PART VI false false true A 20000 0 40999648 2966165 0 0 803800 0 0 0 37229683 0 2007 true false true true B 14280000 0 17762392 985620 0 0 346800 0 0 0 16429972 0 2005 true false true true C 10205000 0 18406092 441915 0 0 363405 311137 0 0 17289635 0 2006 false false true true D 0 0 91249479 7172244 0 0 1824983 0 0 1888409 66536852 13826991 true true false true A false false false true false false 0.00000 0.00000 0.00000 false false 0 false false B false false true true false false 0.00000 0.00000 0.00000 false false 0 false false C false false true true false false 0.00000 0.00000 0.00000 false false 0 false false D false false true true false false 0.00000 0.00000 0.00000 false false 0 false false A false false false true false false 0 false false false 0 false false false B false false false true true false 0 false false false 0 false false false C false false false true true false 0.0 false false false 0.0 false false false D false true false false true false 0 false false false 0 false false false A false B false C false D false ISSUER NAME: ILLINOIS FINANCE AUTHORITY SCHEDULE K, PART I THE PURPOSE OF THE 2007A BONDS WAS TO REFUND THE SERIES 2001A BONDS, THE SERIES 1996C BONDS, AND THE SERIES 1996E BONDS. THE ISSUE DATES OF THE REFUNDED BONDS WERE; 2001A BONDS - 1/31/2001, 1996C BONDS - 9/16/1996, AND 1996E BONDS - 11/27/1996. ISSUER NAME: ILLINOIS FINANCE AUTHORITY SCHEDULE K, PART I THE PURPOSE OF THE 2004A/B BONDS WAS, IN PART, TO REFUND SERIES 2001 BONDS AND TO REIMBURSE THE BORROWER FOR PAYMENT OF CERTAIN COSTS OF THE ST JOSEPH VILLAGE PROJECT. THE ISSUE DATE OF THE 2001 BONDS WAS 1/31/2001. ISSUER NAME: ILLINOIS FINANCE AUTHORITY SCHEDULE K, PART I THE PURPOSE OF THE 2013A/B BONDS WAS, IN PART, TO REFUND THE FOLLOWING BOND SERIES: 1996B BONDS, ISSUE DATE 8/29/96; 2001A/B BONDS, ISSUE DATE 12/5/01; 2003A/B BONDS, ISSUE DATE 6/13/03; 2003D BONDS, ISSUE DATE 6/27/03; 2003E BONDS, ISSUE DATE 11/26/03; 2004A BOND, ISSUE DATE 3/31/04; 2004E BONDS, ISSUE DATE 9/28/04; 2006 BONDS, ISSUE DATE 7/12/06 AND 2004B BONDS, ISSUE DATE 3/31/04 AS WELL AS TO FUND CAPITAL PROJECTS. TOTAL PROCEEDS OF ISSUE SCHEDULE K, PART II, LINE 3 A. ILLINOIS FINANCE AUTHORITY 02/14/2007 TOTAL PROCEEDS AT ISSUE $40,705,613 TOTAL INVESTMENT EARNINGS 294,035 B. ILLINOIS FINANCE AUTHORITY 3/31/2004 TOTAL PROCEEDS AT ISSUE $17,340,000 TOTAL INVESTMENT EARNINGS 422,392 C. COUNTY OF CUYAHOGA, OHIO 9/28/2004 TOTAL PROCEEDS AT ISSUE $18,170,264 TOTAL INVESTMENT EARNINGS 235,828 D. ILLINOIS FINANCE AUTHORITY 3/13/2013 TOTAL PROCEEDS AT ISSUE $91,249,177 TOAL INVESTMENT EARNINGS 302 MANAGEMENT/SERVICE CONTRACTS AND RENT SCHEDULE K, PART III, LINE 3A MANAGEMENT CONTRACTS AND RENT RECEIVED BY FRANCISCAN COMMUNITIES IS GENERATED BY RELATED 501(C)(3) CORPORATIONS AND THEREFORE DO NOT GENERATE ANY PRIVATE BUSINESS INCOME. WRITTEN PROCEDURES REGARDING ENSURANCE OF REMEDIATION SCHEDULE K, PART III, LINE 9 THE ORGANIZATION IS IN THE PROCESS OF ADOPTING WRITTEN PROCEDURES TO ENSURE ALL NONQUALIFIED BONDS (IF ANY) OF THE ISSUE ARE REMEDIATED IN ACCORDANCE WITH THE ASSOCIATED REGULATIONS. THE ORGANIZATION STRIVES TO STAY ABREAST OF FEDERAL REGULATIONS AND CONSIDERS THE REPERCUSSIONS OF ALL SIGNIFICANT ACTIVITIES WHICH COULD FORESEEABLY HAVE AN IMPACT ON THE ORGANIZATION'S TAX EXEMPT BONDS AND THE ASSOCIATED FEDERAL TAX REGULATIONS. THE ORGANIZATION PLANS TO HAVE THESE PROCEDURES ADOPTED DURING THE FISCAL 2015 TAX YEAR. ISSUER NAME: Illinois Finance Authority: No Rebate Due. Schedule K, Part IV, Line 2c THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON 5/13/11. ISSUER NAME: Illinois Finance Authority: No Rebate Due. Schedule K, Part IV, Line 2c THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON 5/29/09. ISSUER NAME: County of Cuyahoga, Ohio: No Rebate Due. Schedule K, Part IV, Line 2c THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON 11/19/09. PROCEDURES TO MONITOR COMPLIANCE WITH ARBITRAGE REQUIREMENTS SCHEDULE K, PART IV, LINE 7 THE ORGANIZATION IS IN THE PROCESS OF ADOPTING WRITTEN PROCEDURES TO MONITOR THE ORGANIZATION'S ABILITY TO REMAIN IN COMPLIANCE WITH THE ARBITRAGE REQUIREMENTS UNDER SECTION 148 OF THE INTERNAL REVENUE CODE. THE ORGANIZATION STRIVES TO STAY ABREAST OF FEDERAL REGULATIONS AND CONSIDERS THE REPERCUSSIONS OF ALL SIGNIFICANT ACTIVITIES WHICH COULD FORESEEABLY HAVE AN IMPACT ON THE ORGANIZATION'S TAX EXEMPT BONDS AND THE ASSOCIATED FEDERAL TAX REGULATIONS. THE ORGANIZATION PLANS TO HAVE THESE PROCEDURES IN PLACE DURING THE FISCAL 2015 TAX YEAR. PROCEDURES DICTATING THAT MANAGEMENT IDENTIFIES AND CORRECTS VIOLATIONS OF TAX REQUIREMENTS SCHEDULE K, PART V THE ORGANIZATION IS IN THE PROCESS OF ADOPTING WRITTEN PROCEDURES WHICH DICTATE HOW MANAGEMENT TIMELY IDENTIFIES AND CORRECTS VIOLATIONS OF FEDERAL TAX REQUIREMENTS USING THE VOLUNTARY CLOSING AGREEMENT PROGRAM PROVIDED BY THE IRS WHEN SELF-REMEDIATION IS NOT AVAILABLE TO THE ORGANIZATION. THE ORGANIZATION STRIVES TO STAY ABREAST OF FEDERAL REGULATIONS AND CONSIDERS THE REPERCUSSIONS OF ALL SIGNIFICANT ACTIVITIES WHICH COULD FORESEEABLY HAVE AN IMPACT ON THE ORGANIZATION'S TAX EXEMPT BONDS AND THE ASSOCIATED FEDERAL TAX REGULATIONS. IN THE EVENT A VIOLATION IS IDENTIFIED THE ORGANIZATION'S POLICY IS TO CORRECT THE VIOLATION AS SOON AS POSSIBLE, WHILE WORKING WITH THE FEDERAL AUTHORITIES AS NECESSARY TO ENSURE THAT SUFFICIENT CONTROLS ARE PRESENT WHICH WILL GUARD AGAINST FUTURE VIOLATIONS. THE ORGANIZATION PLANS TO HAVE THESE PROCEDURES IN PLACE DURING THE FISCAL 2015 TAX YEAR. POOLED FINANCING OF ILLINOIS FINANCE AUTHORITY BOND ISSUE SERIES 2013AB SCHEDULE K, PART VI $111,081,610 ILLINOIS FINANCE AUTHORITY REVENUE BONDS, SERIES 2013A/B FRANCISCAN COMMUNITIES, INC. FEIN: 35-1124441 AMOUNT BENEFITING ORGANIZATION: $91,249,177 UNIVERSITY PLACE, INC. FEIN: 35-2058981 AMOUNT BENEFITING ORGANIZATION: $19,832,432 ALLIANCE PHARMACY SERVICES LLC SEE PART V 2532715 PAYMENT PHARMACY SERVICES false ALLIANCE REHAB INC SEE PART V 6604032 THERAPY SERVICES false JUDY AMIANO SCHEDULE L, PART IV, COLUMN (B) JUDY AMIANO, CEO OF FSCSC AND AFFILIATES, SERVES AS PRESIDENT ON FC'S BOARD OF DIRECTORS. SHE ALSO SERVES ON THE BOARD OF DIRECTORS OF HRA, PARENT COMPANY OF ALLIANCE PHARMACY AND ALLIANCE REHAB. RONALD TINSLEY SCHEDULE L, PART IV, COLUMN (B) RONALD TINSLEY, CFO OF FSCSC AND AFFILIATES, SERVES AS TREASURER ON FC'S BOARD OF DIRECTORS. HE ALSO SERVES ON THE BOARD OF HRA,WHICH IS THE PARENT COMPANY OF ALLIANCE PHARMACY AND ALLIACE REHAB. VALUE STATEMENT FORM 990, PART III, LINE 1 THE VALUES OF FRANCISCAN COMMUNITIES, INC. INCLUDE: 1. RESPECT: SEEING THE FACE OF GOD REFLECTED IN THOSE WE SERVE; 2. SERVICE: RESPONDING TO THE NEEDS OF OTHERS BEFORE OUR OWN; 3. DEDICATION: PASSIONATELY FULFILLING THIS CALL ENTRUSTED TO US; 4. STEWARDSHIP: RESPONSIBLY USING OUR RESOURCES, AWARE THAT ALL CREATION IS A GIFT; 5. JOY: GIVING FROM YOUR HEART GIFT OF CARE FORM 990, PART III, LINE 1 GIFT OF CARE: FOR MORE THAN 110 YEARS, THE FRANCISCAN SISTERS OF CHICAGO AND FRANCISCAN COMMUNITIES HAVE FULFILLED THE DESPERATE NEED OF THE ELDERLY AND THE UNDERSERVED. THE GIFT OF CARE PROGRAM IS ONE OF THE WAYS DEVELOPED TO PROVIDE ADDITIONAL OUTREACH SERVICES TO THE UNDERPRIVILEGED POPULATION. LONG TERM CARE IS VERY EXPENSIVE AND MANY WILL NOT BE ABLE TO PAY FOR ALL THE NECESSARY SERVICES OUT OF HIS OR HER OWN INCOME AND RESOURCES. THAT'S WHERE THE GIFT OF CARE CAN HELP. COMMITMENT: THE GIFT OF CARE IS A COMMITMENT BY FRANCISCAN COMMUNITIES TO UNDERWRITE ALL OR A PORTION OF A RESIDENT'S CARE FOR A SPECIFIC PERIOD OF TIME. IT IS BASED UPON DEFINED CRITERIA. AS A NOT-FOR-PROFIT ORGANIZATION, FRANCISCAN COMMUNITIES PROMOTES AND CARES FOR THE INTERESTS OF OLDER ADULTS IN AN ENVIRONMENT OF DIGNIFIED LIVING, CARING AND COMPASSION. IN THE SPIRIT AND TRADITION OF THE CATHOLIC CHURCH, THE FRANCISCAN SISTERS OF CHICAGO AND OUR FOUNDRESS, MOTHER MARY THERESA DUDZIK, WE HAVE BEEN OF SERVICE TO THE NEEDY AND THE POOR FOR OVER 110 YEARS. THIS PROGRAM IS ONE OF THE WAYS WE REACH OUT SPECIFICALLY TO THOSE HOW NEED US THE MOST. EACH FRANCISCAN COMMUNITY STRIVES TO PROVIDE THE GIFT OF CARE PROGRAM FOR APPLICANTS AND EXISTING RESIDENTS, WHO DESPERATELY NEED FINANCIAL ASSISTANCE WITH THE EXPENSES ASSOCIATED WITH OUR COMPASSIONATE SERVICES, DEPENDING ON THE INDIVIDUAL CIRCUMSTANCES, A PERSON MAY BE EITHER FULLY OR PARTIALLY SUPPORTED FINANCIALLY. CHARITY CARE PROVIDED BY FRANCISCAN COMMUNITIES, INC. IN FISCAL 2013 AMOUNTED TO $237,000. IN ADDITION, FRANCISCAN COMMUNITIES INCURRED GROSS UNREIMBURSED COSTS OF $2,472,000 DUE LARGELY TO PARTICIPATION IN THE MEDICAID PROGRAM. VISION STATEMENT FORM 990, PART III, LINE 1 FRANCISCAN COMMUNITIES' VISION IS TO BECOME THE OPTIMAL MEANS, WHICH FREES ALL THOSE WE SERVE TO EXPERIENCE THE FULLNESS OF THEIR LIVES. FRANCISCAN COMMUNITIES IS OPERATED SOLELY FOR THE CHARITABLE AND RELIGIOUS PURPOSE OF THE FRANCISCAN SISTERS OF CHICAGO. THE CHARISM OF THE FRANCISCAN SISTERS OF CHICAGO IS TO DEVOTE THEMSELVES TO THE MINISTRY OF PROVIDING CARE AND HOUSING TO THE ELDERLY AND INFIRM. FRANCISCAN COMMUNITIES OFFERS SERVICES TO MEET BOTH THE PHYSICAL AND SPIRITUAL NEEDS OF THE RESIDENTS. IN FULFILLMENT OF THIS MINISTRY FRANCISCAN COMMUNITIES PROVIDES INDEPENDENT LIVING, ASSISTED LIVING, NURSING HOME, AND ADULT DAY CARE SERVICES. Family/business relationships amongst interested persons Form 990, Part VI, Section A, Line 2 SR. FRANCIS CLARE RADKE, JUDY AMIANO, ANNETTE SHOEMAKER, SANDRA SINGER, RONALD TINSLEY, TRACY SHEARER AND DENISE BOUDREAU - BUSINESS RELATIONSHIP Classes of members or stockholders Form 990, Part VI, Section A, Line 6 THE SOLE CORPORATE MEMBER OF FRANCISCAN COMMUNITIES IS THE FRANCISCAN SISTERS OF CHICAGO SERVICE CORPORATION ("FSCSC"). THE MEMBERS OF FSCSC SHALL CONSIST OF THE GENERAL MINISTER AND THE MEMBERS OF THE GENERAL COUNCIL OF THE FRANCISCAN SISTERS OF CHICAGO. THE MEMBERS SHALL ACT IN A STEWARDSHIP CAPACITY AND ENSURE THAT ALL ACTIONS OF FRANCISCAN COMMUNITIES ARE CONSISTENT WITH THE PURPOSES OF FSCSC AND THE ETHICAL AND RELIGIOUS PRINCIPLES OF THE FRANCISCAN SISTERS OF CHICAGO AND IN FURTHERANCE OF THEIR APOSTOLATES AND THE CATHOLIC CHURCH. Members or stockholders electing members of governing body Form 990, Part VI, Section A, Line 7a THE SOLE CORPORATE MEMBER, THE FRANCISCAN SISTERS OF CHICAGO SERVICE CORPORATION, HAS THE RESERVE POWER TO APPOINT AND REMOVE DIRECTORS AND FILL VACANCIES ON THE BOARD OF DIRECTORS OF THE FRANCISCAN COMMUNITIES. Decisions requiring approval by members or stockholders Form 990, Part VI, Section A, Line 7b THE MEMBER, THE FRANCISCAN SISTERS OF CHICAGO SERVICE CORPORATION ("FSCSC"), SHALL HAVE THE FOLLOWING RESERVED POWERS: (A) TO APPROVE THE CORPORATION'S STRATEGIC PLANS, ANNUAL, OPERATING, CAPITAL AND CASH FLOW BUDGETS AND SIMILAR DOCUMENTS DEVELOPED BY THE BOARD. (B) GOVERNING DOCUMENT AMENDMENTS AND GOVERNANCE 1. TO APPROVE ANY AMENDMENTS TO THE ARTICLES OF INCORPORATION, BYLAWS OR SIMILAR GOVERNING DOCUMENTS OF FRANCISCAN COMMUNITIES, INC. 2. TO APPOINT AND REMOVE DIRECTORS AND FILL VACANCIES ON THE BOARD OF DIRECTORS. 3. TO APPOINT OR REMOVE THE CHAIRPERSON AND THE PRESIDENT/CEO OF FRANCISCAN COMMUNITIES, INC. (C) SIGNIFICANT ACTIONS 1. TO APPROVE ANY MERGER, CONSOLIDATION, DISSOLUTION OR LIQUIDATION OF FRANCISCAN COMMUNITIES, INC., OR ANY AFFILIATE, OTHER THAN A MERGER OR CONSOLIDATION SOLELY BETWEEN EXISTING AFFILIATES. SUBJECT TO APPROVAL OF THE MEMBERS OF FSCSC. 2. TO APPROVE THE CREATION OF ANY NEW AFFILIATE OR ANY AFFILIATION SUBJECT TO APPROVAL OF THE MEMBERS OF FSCSC. 3. TO APPROVE THE ESTABLISHMENT, TERMINATION, TRANSFER OR OTHER ACQUISITION OR DISPOSITION OF AN MAJOR MINISTRY, WORK OR SIMILAR PROGRAM BY FRANCISCAN COMMUNITIES, INC. OR ANY AFFILIATE. SUBJECT TO APPROVAL OF THE MEMBERS OF FSCSC. 4. TO APPROVE THE CREATION OF ANY NEW AFFILIATE OR ANY AFFILIATION OF FRANCISCAN COMMUNITIES WITH ANOTHER ENTITY. SUBJECT TO APPROVAL OF THE MEMBERS OF FSCSC. 5. TO APPROVE THE INCURRENCE OF INDEBTEDNESS, THE MAKING OF LOANS TO OTHER ENTITIES OR THE GUARANTY OF ANY INDEBTEDNESS OF OTHERS, BY FRANCISCAN COMMUNITIES, FOR AMOUNTS IN EXCESS OF SPECIFIED AMOUNTS. 6. TO ESTABLISH DOLLAR LIMITS BELOW WHICH FRANCISCAN COMMUNITIES MAY AUTHORIZE FINANCIAL EXPENDITURES, INCLUDING CONTRACTS INVOLVING SUCH EXPENDITURES. 7. TO ESTABLISH DOLLAR LIMITS BELOW WHICH FRANCISCAN COMMUNITIES MAY AUTHORIZE LITIGATION SETTLEMENTS OR ANY RELEASE OR CANCELLATION BY FRANCISCAN COMMUNITIES OF A CLAIM OR RIGHT OF ACTION AGAINST ANOTHER PARTY. 8. TO APPROVE COMPLIANCE PLANS, ACCOUNTING, INVESTING AND HUMAN RESOURCES POLICIES, EMPLOYEE PENSION AND OTHER BENEFIT PROGRAMS AND OTHER MATTERS TO THE EXTENT DETERMINED APPROPRIATE BY THE FSCSC. 9. TO APPROVE ETHICISTS, AUDITORS, LEGAL COUNSEL AND OTHER SIGNIFICANT CONSULTANTS OF FRANCISCAN COMMUNITIES. 10. TO ESTABLISH COMPENSATION RANGES FOR EMPLOYEES OF FRANCISCAN COMMUNITIES, TO THE EXTENT DEEMED APPROPRIATE Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b MANAGEMENT PRESENTED A FINAL DRAFT OF THE COMPLETED FORM 990, INCLUDING ALL APPLICABLE SCHEDULES, TO THE AUDIT AND FINANCE COMMITTEE PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE. Conflict of interest policy Form 990, Part VI, Section B, Line 12c AS PROVIDED FOR IN THE CONFLICT OF INTEREST POLICY, IT IS THE RESPONSIBILITY OF THE BOARD OR COMMITTEE CHAIR TO ENSURE THAT EACH DIRECTOR, OFFICER, AND MEMBER OF A BOARD COMMITTEE ANNUALLY SIGNS AN FSCSC APPROVED CONFLICT OF INTEREST DISCLOSURE STATEMENT. COPIES OF ALL SIGNED STATEMENTS ARE FORWARDED TO THE CORPORATE DIRECTOR OF COMPLIANCE AND STANDARDS. KEY EMPLOYEES AND HIGHEST COMPENSATED EMPLOYEES ARE REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST STATEMENT THAT IS REVIEWED BY THEIR DIRECT SUPERVISOR. POTENTIAL CONFLICTS OF INTEREST OF BOARD MEMBERS ARE BROUGHT TO THE ATTENTION OF THE BOARD CHAIR. AFTER DISCUSSION WITH THE INTERESTED PERSON, HE OR SHE SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE A DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED ON. PROPOSED TRANSACTIONS WITH INTERESTED PERSONS OF THE BOARD OF DIRECTORS OR COMMITTEES REQUIRES THE APPROVAL OF THE BOARD PRIOR TO ENTERING INTO THE PROPOSED TRANSACTION OR ARRANGEMENT. THE INTERESTED PERSON SHALL NOT BE PRESENT DURING THE PRESENTATION OR THE VOTE ON THE PROPOSED TRANSACTION OR ARRANGEMENT. KEY EMPLOYEES, OFFICERS AND HIGHEST COMPENSATED EMPLOYEES ARE REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST STATEMENT THAT IS REVIEWED BY THEIR DIRECT SUPERVISOR. THE SUPERVISOR WILL WORK WITH THE COMPLIANCE OFFICER AND POSSIBLY HUMAN RESOURCES IN TAKING APPROPRIATE STEPS TO ADDRESS THE POTENTIAL CONFLICT. PROCESS USED TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL FORM 990, PART VI, LINE 15A FRANCISCAN COMMUNITIES' TOP MANAGEMENT OFFICIAL IS PAID BY THE FRANCISCAN SISTERS OF CHICAGO SERVICE CORPORATION ("FSCSC"), A RELATED TAX-EXEMPT ORGANIZATION. THE BOARD OF DIRECTORS OF FSCSC HAS ADOPTED AN EXECUTIVE COMPENSATION PHILOSOPHY TO ENABLE FSCSC TO RECRUIT, RETAIN, DEVELOP AND MOTIVATE CAPABLE AND COMMITTED EXECUTIVE LEADERS ESSENTIAL TO SUSTAINING ITS MISSION AND ACHIEVING ITS VISION AND ORGANIZATIONAL GOALS. THE BOARD OF DIRECTORS APPOINTED AN EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD TO MEET THIS RESPONSIBILITY. THE EXECUTIVE COMPENSATION COMMITTEE WILL CONTINUALLY MONITOR THE COMPENSATION STRATEGY TO REFLECT CHANGES IN MARKET CONDITIONS AND EXECUTIVE NEEDS. THIS STRATEGY AND THE REWARD ELEMENTS SERVE AS A "ROAD MAP" FOR THE ON-GOING ADMINISTRATION OF THE COMPENSATION PROGRAMS. THE BOARD HAS ADOPTED A PHILOSOPHY OF VIEWING EXECUTIVE COMPENSATION IN ITS TOTALITY, CONSIDERING ALL REWARD ELEMENTS - BOTH EXTRINSIC AND INTRINSIC, PROVIDED TO EXECUTIVES THE EXECUTIVE COMPENSATION COMMITTEE MAKES THE RECOMMENDATION ON THE COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER AND PRESIDENT WITH FINAL APPROVAL FROM THE SPONSOR BOARD AND THE FSCSC BOARD OF DIRECTORS. THE ANNUAL REVIEW PROCESS FOR DETERMINING THE APPROPRIATE COMPENSATION OF THE TOP MANAGEMENT OFFICIAL INCLUDES: 1. OBTAINING AND ANALYZING COMPARABLE COMPENSATION DATA FOR SIMILAR PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS IN SIMILAR ORGANIZATIONS. 2. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENTS. 3. THE PROCESS OF OBTAINING COMPARABLE COMPENSATION DATA, AS OUTLINED ABOVE, WAS LAST PERFORMED IN FEBRUARY 2013. PROCESS USED TO ESTABLISH COMPENSATION OF OTHER OFFICERS/KEY EMPLOYEES FORM 990, PART VI, LINE 15B FRANCISCAN COMMUNITIES' OTHER OFFICERS ARE PAID BY THE FRANCISCAN SISTERS OF CHICAGO SERVICE CORPORATION ("FSCSC"), A RELATED TAX-EXEMPT ORGANIZATION. FSCSC'S CHIEF EXECUTIVE OFFICER AND PRESIDENT, MAKES RECOMMENDATIONS TO THE EXECUTIVE COMPENSATION COMMITTEE FOR THE ESTABLISHMENT OF SALARY RANGES AND SALARIES FOR THE CHIEF FINANCIAL OFFICER AND CHIEF OPERATING OFFICER OF THE ORGANIZATION WITH FINAL APPROVAL FROM THE FSCSC BOARD OF DIRECTORS. THE VICE PRESIDENT OF HUMAN RESOURCES IS RESPONSIBLE FOR MAKING RECOMMENDATIONS AND ESTABLISHING COMPENSATION RANGES FOR THE POSITIONS OF VICE PRESIDENT OF MINISTRY DEVELOPMENT; VICE PRESIDENT OF HUMAN RESOURCES; VICE PRESIDENT OF MISSION INTEGRATION AND PASTORAL CARE AND VICE PRESIDENT OF CLINICAL SERVICES, WITH THE APPROVAL OF THE CHIEF EXECUTIVE OFFICER AND PRESIDENT. FSCSC'S VICE PRESIDENT OF HUMAN RESOURCES HAS THE RESPONSIBILITY TO ESTABLISH COMPENSATION RECOMMENDATIONS FOR THE ORGANIZATION'S OTHER KEY EMPLOYEES. THE PROCESS FOR DETERMINING THE APPROPRIATE COMPENSATION OF EACH POSITION INCLUDES: 1. HUMAN RESOURCE DEPARTMENT OBTAINS AND ANALYZES COMPARABLE COMPENSATION DATA FOR SIMILAR PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS IN SIMILAR ORGANIZATIONS. THE PROCESS OF OBTAINING COMPARABLE COMPENSATION DATA WAS LAST PERFORMED IN 2013. 2. CHIEF EXECUTIVE OFFICER AND PRESIDENT REVIEWS AND MAKES FINAL APPROVAL OF COMPENSATION RANGES AND SALARIES. 3. APPROVED COMPENSATION IS SHARED WITH THE EXECUTIVE COMPENSATION COMMITTEE. 4. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENTS. Governing documents, conflict of interest policy and financial statements available to the public 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 IN ACCORDANCE WITH APPLICABLE LAWS AND REGULATIONS. Other Expenses Form 990, Part IX, Line 11g OTHER SERVICE FEES - TOTAL EXPENSE: 1131247, PROGRAM SERVICE EXPENSE: 618073, MANAGEMENT AND GENERAL EXPENSES: 513174, FUNDRAISING EXPENSES: ; THERAPY SERVICE FEES - TOTAL EXPENSE: 6764184, PROGRAM SERVICE EXPENSE: 6764184, MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: ; MEDICAL SERVICE FEES - TOTAL EXPENSE: 794271, PROGRAM SERVICE EXPENSE: 794271, MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: ; LAUNDRY SERVICE FEES - TOTAL EXPENSE: 264207, PROGRAM SERVICE EXPENSE: 264207, MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: ; HR/PR SERVICE FEES - TOTAL EXPENSE: 195363, PROGRAM SERVICE EXPENSE: , MANAGEMENT AND GENERAL EXPENSES: 195363, FUNDRAISING EXPENSES: ; DINING SERVICE FEES - TOTAL EXPENSE: 2293267, PROGRAM SERVICE EXPENSE: 2293267, MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: ; BLDG/OFC MAINTENANCE SVC FEES - TOTAL EXPENSE: 2690849, PROGRAM SERVICE EXPENSE: 2622223, MANAGEMENT AND GENERAL EXPENSES: 68626, FUNDRAISING EXPENSES: ; Other changes in net assets or fund balances Form 990 , Part XI, Line 9 CHANGE IN ACCOUNTING PRINCIPLE - -16113047; NET ASSET TRANSFER - -5000000; CHANGE IN ACCOUNTING PRINCIPLE FORM 990, PART XI, LINE 9 ON MARCH 31, 2013, FRANCISCAN COMMUNITIES ADOPTED THE PROVISIONS OF ASU 2012-01, HEALTH CARE ENTITIES (TOPIC 954); CONTINUING CARE RETIREMENT COMMUNITIES - REFUNDABLE ADVANCE FEES. THIS RESULTED IN THE ESTABLISHMENT OF A LIABILITY FOR ADVANCE FEE FOR AMOUNTS WHICH WERE PREVIOUSLY PRESENTED AS REFUNDABLE RESIDENT DEPOSITS AND AMORTIZED INTO REVENUE OVER THE LIFE OF THE FACILITY AS THE RESIDENT CONTRACTS DO NOT LIMIT THE REFUND OF THE ADVANCE FEE TO THE PROCEEDS OF REOCCUPANCY. THE RETROACTIVE EFFECT OF THE CHANGE IN ACCOUNTING FOR REFUNDABLE ENTRANCE FEES WAS $16,113,047. FRANCISCAN SISTERS OF CHICAGO SERVICE CORP 1055 W 175TH STREET STE 202 HOMEWOOD IL 60430 MANAGEMENT IL 501(C)(3) 11 - Type II NA false FRANCISCAN SISTERS OF CHICAGO 11500 THERESA DRIVE LEMONT IL 60439 PARENT IL 501(C)(3) 1 NA false UNIVERSITY PLACE INC 1055 W 175TH STREET STE 202 HOMEWOOD IL 60430 HEALTHCARE IN 501(C)(3) 9 FSCSC false FRANCISCAN COMMUNITY SERVICES INC 1055 W 175TH STREET STE 202 HOMEWOOD IL 60430 HEALTHCARE IL 501(C)(3) 9 FSCSC false FRANCISCAN COMMUNITY BENEFIT SERVICES 1055 W 175TH STREET STE 202 HOMEWOOD IL 60430 FOUNDATION IL 501(C)(3) 9 FSCSC false ST JUDE HOUSE 1055 W 175TH STREET STE 202 HOMEWOOD IL 60430 ABUSE SHELTER IN 501(C)(3) 7 FCBS false SAMC INC 1055 W 175TH STREET STE 202 HOMEWOOD IL 60430 HOSPITAL IN 501(C)(3) 3 FSCSC false ST JOSEPH SENIOR HOUSING 1055 W 175TH STREET STE 202 HOMEWOOD IL 60430 AFFORDABLE HOUSING IL 501(C)(4) N/A FSCSC false CRETE HOUSING MANAGER LLC 1055 W 175TH STREET SUITE 202 HOMEWOOD IL 60430 383698012 MGR OF AFFORDABLE HOUSING IL NA N/A CRETE SENIOR HOUSING LLC 1055 W 175TH STREET SUITE 202 HOMEWOOD IL 60430 320132660 AFFORDABLE SENIOR HOUSING IL NA N/A LOUISVILLE SENIOR HOUSING LLC 1055 W 175TH STREET SUITE 202 HOMEWOOD IL 60430 260768949 AFFORDABLE SENIOR HOUSING IL NA N/A FRANCISCAN ADVISORY SERVICES INC 1055 W 175TH STREET STE 202 HOMEWOOD IL 60430 900821523 MANAGEMENT AND DEVELOPMENT ADVISORY SERVICES IL NA C CORPORATION false false true false false false false false false true false true true false true false false false true