2014-01-31T14:24:12-06:00 2013-03-31 341945695 SS&G INC 1665 ELK BOULEVARD DES PLAINES IL 600164776 990 2012-04-01 203300991 FRIENDSHIP VILLAGE OF MILL CREEK NFP FRIE 8478845000 350 W SCHAUMBURG ROAD SCHAUMBURG IL 60194 MICHAEL FLYNN 8478845000 2013-11-13 1 DIRK AHLBECK P00237637 8478244000 2013-11-13 2012 2015-11-30 17:44:51Z GREENFIELDS OF GENEVA STEPHEN YENCHEK 350 W SCHAUMBURG ROAD SCHAUMBURG IL 60194 31777782 0 X WWW.GREENFIELDSOFGENEVA.ORG X 2005 IL LONG-TERM CARE RETIREMENT COMMUNITY. SEE ADDITIONAL DETAIL IN PART III. 8 8 141 75 0 0 0 0 60894 2939380 114994 244871 8492 68186 184380 3252437 0 0 0 0 555063 2530705 0 0 0 2528674 12759016 3083737 15289721 -2899357 -12037284 136399319 128820058 140564387 144940355 -4165068 -16120297 IN THE SPIRIT OF FRIENDSHIP, WE PROVIDE SENIORS WITH DISTINCTIVE HOMES AND EXCEPTIONAL SERVICES THAT RESPECT THEIR FAITH TRADITIONS, SUPPORT THEIR INDEPENDENCE AND ENHANCE THEIR WELL-BEING. 0 0 14114432 2939380 LONG-TERM CARE COMMUNITY SERVING 98 RESIDENTS. 14114432 1 0 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 10 0 141 1 0 0 0 0 0 0 0 0 0 0 X 8 8 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X JEFF NYBERG 8478434259 350 W SCHAUMBURG ROAD SCHAUMBURG IL 60194 RONALD AHLMAN 0.30 0.40 X X 1500 1350 0 CHARLES CASSELL 0.40 1.40 X 1875 5175 0 THOMAS CASTRONOVO 0.30 0.50 X 1500 1800 0 GARY HOWARD 0.40 X 2250 150 0 THOMAS JOHNSON 0.10 0.20 X 450 0 0 KATHY RIVERA 0.30 0.70 X 1650 2100 0 LARRY SHOEMAKE 0.40 0.80 X X 1950 3150 0 CATHERINE TARDY 0.30 0.10 X X 0 0 0 STEPHEN YENCHEK 40.00 X 0 288547 23034 RICHARD KLOCKENGA 40.00 X 0 78804 5060 MICHAEL FLYNN 40.00 X 0 72362 4359 JUDITH DONOVAN 40.00 X 145666 0 5792 156841 453438 38245 1 0 1 0 GREYSTONE DEVELOPMENT COMPANY II LP 225 E JOHN CARPENTER FRWY SUITE IRVING TX 75062 DEVELOPMENT 1529268 FRIENDSHIP SENIOR OPTIONS NFP 350 W SCHAUMBURG ROAD SCHAUMBURG IL 60194 MANAGEMENT 545040 DUANE MORRIS LLP 30 S 17TH ST PHILADELPHIA PA 191034196 LEGAL 113299 3 RESIDENT SERV REVENUE 623990 2498626 2498626 AMORT. OF ENTRANCE FEES 623990 440754 440754 2939380 211139 211139 28559077 28525345 33732 33732 33732 TELEPHONE SERVICE FEES 900099 24883 24883 FOOD 900099 16934 16934 INTERNET FEES 900099 8271 8271 18098 18098 68186 3252437 2939380 0 313057 X 13275 13275 2007005 1748650 258355 365262 334619 30643 145163 126477 18686 545040 136260 408780 11450 11450 69730 69730 330842 189578 141264 104379 504 103875 396579 336291 60288 3345 3345 1040606 1040606 21918 16485 5433 2892 1885 1007 6769209 6769209 2606520 2606520 173269 173269 FOOD/MEDICINES/SUPPLIES 302415 302415 REPAIRS AND MAINTENANCE 276516 273950 2566 RESIDENT EVENTS/PROGRAM 57301 57301 RECRUITMENT 46592 46592 413 413 15289721 14114432 1175289 0 1098 1323 1921956 501449 2313532 782204 17733 91636001 2706385 85774647 88929616 34172293 24779892 12215793 13807841 136399319 128820058 4519213 4655253 6186877 116558198 107355400 19486976 26742825 140564387 144940355 X -4165068 -16120297 -4165068 -16120297 136399319 128820058 -12037284 82055 0 X 0 1 X 1 0 X 60894 2939380 3000274 8094 67008 75102 68988 3006388 3075376 0 0 0 3075376 211139 211139 211139 211139 4936 398 1178 6512 4936 69386 3218705 3293027 0.93390 0.91170 0.06410 0.00000 X SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2008 AMOUNT: $ 4,936. 2011 AMOUNT: $ 398. 2012 AMOUNT: $ 1,178. 6150047 6150047 77943238 2055794 75887444 7531187 650591 6880596 11529 11529 88929616 DEFERRED REFINANCING COSTS 2356273 DEFERRED MARKETING COSTS 11451568 13807841 DUE TO FSO 4981990 DUE TO ERHGC 94701 ENTRANCE FEE DEPOSITS 365139 REFUNDABLE ENTRANCE FEES 21300995 26742825 X DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE ORGANIZATION QUALIFIES AS A TAX-EXEMPT CORPORATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THE ORGANIZATION FILES INFORMATIONAL RETURNS AS A TAX-EXEMPT ORGANIZATION. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE INFORMATIONAL RETURNS FOR THE YEARS 2010-2012 ARE OPEN TO EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. X X X X X 0 0 0 0 0 0 0 0 0 STEPHEN YENCHEK 0 261331 0 27216 0 0 0 2946 0 20088 0 311581 0 0 JUDITH DONOVAN 145666 0 0 0 0 0 1220 0 4572 0 151458 0 0 0 A ILLINOIS FINANCE AUTHORITY 861091967 45200F5J4 2010-08-31 3255000 GREENFIELDS OF GENEVA PROJECT 0 0 0 B ILLINOIS FINANCE AUTHORITY 861091967 45200F5N5 2010-08-31 2015000 GREENFIELDS OF GENEVA PROJECT 0 0 0 C ILLINOIS FINANCE AUTHORITY 861091967 45200F5P0 2010-08-31 3660000 GREENFIELDS OF GENEVA PROJECT 0 0 0 D ILLINOIS FINANCE AUTHORITY 861091967 45200F5Q8 2010-08-31 4600000 GREENFIELDS OF GENEVA PROJECT 0 0 0 A 3285495 295752 426535 94949 12691 1864357 428947 162263 2012 1 0 1 1 B 2033878 183084 264046 58778 7856 1154126 265539 100449 2012 1 0 1 1 C 3694289 332550 479607 106763 14270 2096328 482319 182452 2012 1 0 1 1 D 4643096 417960 602784 134183 17935 2634729 606193 229312 2012 1 0 1 1 A 0 0 0 0 1 0 1 B 0 0 0 0 1 0 1 C 0 0 0 0 1 0 1 D 0 0 0 0 1 0 1 A 1 0 0 0 0 1 B 1 0 0 0 0 1 C 1 0 0 0 0 1 D 1 0 0 0 0 1 A 1 B 1 C 1 D 1 A ILLINOIS FINANCE AUTHORITY 861091967 45200F5K1 2010-08-31 3660835 GREENFIELDS OF GENEVA PROJECT 0 0 0 B ILLINOIS FINANCE AUTHORITY 861091967 45200F5L9 2010-08-31 29746754 GREENFIELDS OF GENEVA PROJECT 0 0 0 C ILLINOIS FINANCE AUTHORITY 861091967 45200F5M7 2010-08-31 41052030 GREENFIELDS OF GENEVA PROJECT 0 0 0 D ILLINOIS FINANCE AUTHORITY 861091967 45200F5R6 2010-08-31 5000000 GREENFIELDS OF GENEVA PROJECT 0 0 0 A 3695132 332626 479716 106787 14274 2096806 482429 182494 2012 1 0 1 1 B 30025439 2702813 3898017 867718 115982 17037962 3920060 1482888 2012 1 0 1 1 C 41436630 3730019 5379462 1197495 160061 25513252 5409881 2046460 2012 1 0 1 1 D 5046843 363209 655200 144033 19495 2863835 658905 342165 2012 1 0 1 1 A 0 0 0 0 1 0 1 B 0 0 0 0 1 0 1 C 0 0 0 0 1 0 1 D 0 0 0 0 1 0 1 A 1 0 0 0 0 1 B 1 0 0 0 0 1 C 1 0 0 0 0 1 D 1 0 0 0 0 1 A 1 B 1 C 1 D 1 A ILLINOIS FINANCE AUTHORITY 861091967 45200F5S4 2010-08-31 3575000 GREENFIELDS OF GENEVA PROJECT 0 0 0 B ILLINOIS FINANCE AUTHORITY 861091967 45200F5T2 2010-08-31 8325000 GREENFIELDS OF GENEVA PROJECT 0 0 0 C ILLINOIS FINANCE AUTHORITY 861091967 45200F5U9 2010-08-31 11600000 GREENFIELDS OF GENEVA PROJECT 0 0 0 A 3608493 251337 468468 102984 13939 2047642 471117 253005 2012 1 0 1 1 B 8402994 563671 1090909 239815 32459 4768286 1097078 610776 2012 1 0 1 1 C 9245000 11708676 665463 1520065 334157 45228 6644098 1528661 971003 2012 1 0 1 1 A 0 0 0 0 1 0 1 B 0 0 0 0 1 0 1 C 0 0 0 0 1 0 1 A 1 0 0 0 0 1 B 1 0 0 0 0 1 C 1 0 0 0 0 1 A 1 B 1 C 1 FORM 990, PART VI, SECTION A, LINE 3 FRIENDSHIP SENIOR OPTIONS, NFP PROVIDES STRATEGIC DIRECTION AND CRITICAL MANAGEMENT SERVICES INCLUDING EXECUTIVE, ADMINISTRATIVE, AND FINANCIAL FUNCTIONS TO FRIENDSHIP VILLAGE OF MILL CREEK, NFP. FORM 990, PART VI, SECTION A, LINE 6 FRIENDSHIP SENIOR OPTIONS, NFP IS A MEMBER IN THAT IT CAN APPOINT THE MEMBERS OF THE GOVERNING BODY OF FRIENDSHIP VILLAGE OF MILL CREEK, NFP. FORM 990, PART VI, SECTION A, LINE 7A THE EXPLANATION IS THE SAME AS FOR PART VI, LINE 6. FORM 990, PART VI, SECTION B, LINE 11 ALL BOARD OF DIRECTOR MEMBERS RECEIVE AN EMAILED VERSION OF THE FORM 990 BEFORE IT IS FILED. THE FINANCE COMMITTEE REVIEWS THE FORM 990 BEFORE IT IS FILED. BEFORE THE RETURN IS FILED, A PRESENTATION IS GIVEN TO THE FULL BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C EVERY YEAR, THE BOARD MEMBERS AND MANAGEMENT TEAM RECEIVE A CONFLICT OF INTEREST POLICY. THEY HAVE TO SIGN AN ATTACHMENT STATING THAT THEY RECEIVED THE POLICY AND WHETHER OR NOT THEY ARE AWARE OF ANY CONFLICTS. ON THOSE OCCASIONS WHERE THE ISSUE ARISES, THE CONFLICT, THE POTENTIAL FOR CONFLICT, OR THE PERCEPTION OF CONFLICT IS FULLY DISCLOSED TO THE BOARD PRIOR TO DISCUSSION ON THE MATTER CALLING FOR BOARD ACTION. PRIOR TO SUCH DISCUSSION, THE BOARD HAS DETERMINED WHETHER THE PRESENCE OF OR PARTICIPATION BY THE "CONFLICTED" BOARD MEMBER IN THE DISCUSSION WILL INFLUENCE THE DISCUSSION ITSELF OR ITS OUTCOME. THE "CONFLICTED" MEMBER MAY OR MAY NOT BE EXCUSED FROM SUCH DISCUSSION. IN ALL INSTANCES, THE "CONFLICTED" BOARD MEMBER ABSTAINS FROM ANY VOTE ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE ANNUAL EXECUTIVE COMPENSATION SALARY SURVEY WAS CONDUCTED IN MARCH 2012 AT THE REQUEST OF THE FSO EXECUTIVE COMMITTEE (WHICH ALSO OPERATES AS THE COMPENSATION COMMITTEE) AND THE FSO PRESIDENT/CEO. THE ORGANIZATION AT THE DIRECTIVE OF THE EXECUTIVE COMMITTEE CONTRACTS WITH AN INDEPENDENT, EXTERNAL COMPENSATION CONSULTANT TO PROVIDE THE SALARY SURVEY DATA AND TO ENSURE WE ARE IN COMPLIANCE WITH ALL IRS RULINGS ON EXECUTIVE COMPENSATION. THE ORGANIZATION ALSO HAS A PLAN DOCUMENT THAT IS REVIEWED ANNUALLY AND UPDATED AS REGULATIONS OR THE PLAN CONSTRUCT CHANGES. THE EXECUTIVE COMMITTEE HAS FINAL APPROVAL FOR ALL SALARY AND BENEFIT ADJUSTMENTS FOR THE EXECUTIVES. IN JULY 2012, MERIT INCREASES WERE APPROVED FOR THE VICE-PRESIDENT OF PLANNING & MARKETING, VICE-PRESIDENT OF HUMAN RESOURCES AND EXECUTIVE DIRECTOR OF GREENFIELDS OF GENEVA. FSO EXECUTIVE POSITIONS VACANT AT THE TIME OF THE MERIT INCREASES INCLUDED THE VICE-PRESIDENT OF OPERATIONS AND CHIEF FINANCIAL OFFICER. THE FSO PRESIDENT/CEO IS UNDER AN EMPLOYMENT CONTRACT. A SALARY SURVEY WAS CONDUCTED ON HIS POSITION IN SEPTEMBER 2012 AND THE EXECUTIVE COMMITTEE APPROVED SALARY ADJUSTMENTS IN DECEMBER 2012. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE MADE AVAILABLE THROUGH THE MAIN DESK UPON REQUEST. THE PUBLIC IS ABLE TO OBTAIN COPIES OF THE ANNUAL REPORT WITH SUMMARIZED INFORMATION, THE GOVERNING DOCUMENTS, AND THE CONFLICT OF INTEREST POLICY UPON REQUEST. FORM 990, PART IX FRIENDSHIP SENIOR OPTIONS, NFP IS THE COMMON PAYMASTER FOR ITS OWN EMPLOYEES AS WELL AS THOSE OF ITS RELATED ORGANIZATIONS NOTED IN SCHEDULE R. AS SUCH, FRIENDSHIP SENIOR OPTIONS HAS FILED ALL APPROPRIATE TAX RETURNS AND ISSUED FORMS W-2 WITH RESPECT TO WAGES IT HAS PAID AS COMMON PAYMASTER. THE EMPLOYEE COUNT PER FORM W-3, AS SUBMITTED BY FRIENDSHIP SENIOR OPTIONS, HAS BEEN ALLOCATED TO EACH RELATED ORGANIZATION AND IS NOTED IN 990 PART V. EACH RELATED ORGANIZATION HAS REIMBURSED FRIENDSHIP SENIOR OPTIONS FOR ITS SHARE OF WAGES AND TAX PAYMENTS. FORM 990, PART IX FRIENDSHIP VILLAGE OF MILL CREEK, NFP REPORTS NO FUNDRAISING EXPENSES ON PART IX OF THE RETURN. THIS IS BECAUSE ITS RELATED PARTY, FRIENDSHIP SENIOR SERVICE FOUNDATION, WAS CREATED IN ORDER TO PERFORM THE FUNDRAISING FUNCTIONS FOR THE ENTITY. EVANGELICAL RETIREMENT HOMES OF GREATER CHICAGO INC 350 W SCHAUMBURG ROAD SCHAUMBURG IL 60194 362815382 RETIREMENT IL 501(C)(3) LINE 9 FRIENDSHIP SENIOR OPTIONS 1 FRIENDSHIP SENIOR OPTIONS 350 W SCHAUMBURG ROAD SCHAUMBURG IL 60194 201278553 SUPPORT IL 501(C)(3) LINE 11C, III-FI N/A 0 FRIENDSHIP SENIOR SERVICE FOUNDATION 350 W SCHAUMBURG ROAD SCHAUMBURG IL 60194 201630044 SUPPORT IL 501(C)(3) LINE 11C, III-FI FRIENDSHIP SENIOR OPTIONS 1 0 0 0 0 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1