2014-12-01T13:07:50-06:00 2014-06-30 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2013-07-01 237333148 FRIENDSHIP VILLAGE OF WEST COUNTY FRIE 6365321515 15201 OLIVE BOULEVARD CHESTERFIELD MO 63017 LYDIA SEIBERT PRESIDENT 6365321515 2014-11-18 1 AMANDA TINNEY P01587658 3149254300 2013 2015-11-30 17:44:51Z FRIENDSHIP VILLAGE CHESTERFIELD LYDIA SEIBERT 15201 OLIVE BOULEVARD CHESTERFIELD MO 63017 65258475 0 X WWW.FVCHESTERFIELD.COM X 1973 MO THE VILLAGE SHALL BE OPERATED BY HIGH MORAL STANDARDS IN CONDUCTING ITS PERSONAL AND BUSINESS AFFAIRS, IN MAKING THE VILLAGE EACH RESIDENT'S HOME, IN CARING FOR EACH RESIDENT AND STAFF MEMBER, IN PROVIDING OPPORTUNITIES AND CHALLENGES FOR THE GROWTH OF EACH RESIDENT AND STAFF MEMBER ACCORDING TO BIBLICAL PRINCIPLES. 13 13 356 22 0 0 24145 36002 16000412 15725600 1203765 1124920 264445 214160 17492767 17100682 0 0 0 0 7895453 8398237 0 0 50432 8554534 10466023 16449987 18864260 1042780 -1763578 80053602 87716332 81643888 96885512 -1590286 -9169180 X FRIENDSHIP VILLAGE OF WEST COUNTY WILL BE OPERATED BY HIGH MORAL STANDARDS IN CONDUCTING ITS PERSONAL AND BUSINESS AFFAIRS, IN MAKING THE VILLAGE EACH RESIDENT'S HOME, IN CARING FOR EACH RESIDENT AND STAFF MEMBER, IN PROVIDING OPPORTUNITIES AND CHALLENGES FOR THE GROWTH OF EACH RESIDENT AND STAFF MEMBER. 0 0 9997767 10874776 THE VILLAGE IS A LIFE CARE SENIOR LIVING COMMUNITY, DESIGNED TO ACCOMMODATE PERSONS 63 YEARS OF AGE OR OLDER IN A DIGNIFIED MANNER. CURRENTLY, THE VILLAGE HAS 312 RESIDENCES AND A LICENSED 121-BED SKILLED NURSING FACILITY (THE "HEALTH CENTER"). THE PRIMARY INTENT OF FRIENDSHIP VILLAGE OF CHESTERFIELD, IS TO ASSURE THE RESIDENTS OF LIFE CARE THROUGHOUT THEIR RETIREMENT YEARS. THE VILLAGE IS DESIGNED TO CREATE AN ENVIRONMENT THAT WILL ENRICH THE LIVES OF THE PEOPLE WHO LIVE AND WORK THERE. THE DESIGN OF THE MAIN COMMON FACILITIES PROVIDES LARGE AREAS FOR DINING AND MEETINGS WITHOUT DETRACTING FROM THE HOMELIKE ENVIRONMENT OF THE VILLAGE. IN ADDITION TO PROVIDING A RESIDENCE FOR LIFETIME USE BY THE RESIDENT, FVC WILL PROVIDE: MAINTENANCE OF THE RESIDENCES AND COMMON AREAS; WEEKLY FLAT LAUNDRY SERVICE; FOOD SERVICE, INCLUDING ONE MEAL FOR EACH DAY IN THE MONTH AT NO ADDITIONAL CHARGE; THE SERVICES OF A CHAPLAIN AND RESIDENT SOCIAL DIRECTOR; SCHEDULED TRANSPORTATION SERVICES; 24-HOUR NURSING CARE IN THE HEALTH CENTER SEE ADDITIONAL PROGRAM DESCRIPTION; BIWEEKLY HOUSEKEEPING; A CALL SYSTEM; VARIOUS ADMINISTRATIVE SERVICES; AND ALL UTILITIES EXCEPT LONG DISTANCE TELEPHONE. 5086614 4850824 HEALTH CENTER - THE VILLAGE'S 121-BED HEALTH CENTER IS LICENSED TO PROVIDE SKILLED NURSING CARE. HEALTH CENTER SERVICES ARE AVAILABLE TO ALL RESIDENTS OF THE VILLAGE, AND RESIDENTS MAY BE ADMITTED DIRECTLY TO THE HEALTH CENTER FROM THEIR RESIDENCES, AND NEED NOT COME FROM A HOSPITAL. RESIDENTS ARE ENCOURAGED TO RETURN TO THEIR RESIDENCES AS SOON AS POSSIBLE. RESIDENTS WHO ARE UNABLE TO RETURN TO THEIR RESIDENCES, HOWEVER, HAVE THE BENEFIT OF PERMANENT CARE IN THE HEALTH CENTER. 15084381 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 66 0 356 1 0 0 0 0 0 0 0 0 X 13 13 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X BARBARA CHITWOOD 6367330152 15201 OLIVE STREET ROAD CHESTERFIELD MO 63017 REV BILL BELMAR BOARD MEMBER 1.00 1.00 X 0 1200 0 LYDIA SEIBERT BOARD PRESIDENT 1.00 1.00 X X 0 1800 0 DAVID GIFFIN BOARD VICE-PRESIDENT 1.00 1.00 X X 0 0 0 BARTH HOLOHAN BOARD MEMBER 1.00 1.00 X 0 1200 0 JEFFERY KLINGER BOARD SECRETARY 1.00 1.00 X X 0 1800 0 MARY BETH MCGREEVY BOARD MEMBER 1.00 1.00 X 0 1200 0 GEORGE POLAND BOARD TREASURER 1.00 1.00 X X 0 0 0 FRED SUTTON BOARD ASSISTANT TREASURER 1.00 1.00 X X 0 1800 0 FRANK HUELSKOETTER BOARD MEMBER 1.00 1.00 X 0 1200 0 D JERRY LEIGH BOARD ASSISTANT SECRETARY 1.00 1.00 X X 0 1500 0 D WADE HAMMOND MD BOARD MEMBER 1.00 1.00 X 0 0 0 JOHN FASICK BOARD MEMBER 1.00 1.00 X 0 0 0 MALCOLM BOOHER RESIDENT BOARD MEMBER 2.00 X 0 600 0 MIKE HESELBARTH EXECUTIVE DIRECTOR 20.00 20.00 X 0 0 0 0 12300 0 0 0 0 0 LIFE CARE SERVICES LLC 400 LOCUST DES MOINES IA 50309 MANAGEMENT FEES 759177 REHABCARE GROUP INC 800 NW 17TH AVENUE DELRAY BEACH FL 33445 CONTRACTED THERAPY 442362 ZILLNER MARKETING COMMUNICATIONS 8725 ROSEHILL ROAD SUITE 200 LENEXA KS 66215 ADVERTISING AGENCY 239644 3 36002 36002 APT SERVICE & MEALS 623000 8659830 8659830 NET MEDICAL CENTER REV 623000 4850824 4850824 ENTRANCE FEES RECOGNIZE 623000 2214946 2214946 15725600 406249 406249 48876464 48157793 718671 718671 718671 SPACE RENTALS 531120 54600 54600 LAUNDRY 531120 40470 40470 BEAUTY AND BARBER 531120 31751 31751 87339 87339 214160 17100682 15725600 0 1339080 X 152721 152721 6599814 5836714 737834 25266 73663 49354 24309 1055450 976519 77022 1909 516589 460576 53789 2224 265944 265944 11409 11409 56300 56300 71724 63036 8688 281876 261535 20341 895516 724061 171243 212 1398198 1338375 59823 60374 42592 17782 14019 7291 6248 480 1576827 1576827 3813514 3640092 173422 197026 188066 8960 DIETARY 1036817 1036817 MEDICAL CENTER 525583 525583 PROFESSIONAL DUES & FEE 98436 86076 12360 ADMINISTRATIVE AND GENE 68646 15415 53231 93814 93814 18864260 15084381 3729447 50432 1943823 2051845 176059 470339 1391683 1833455 219386 218883 233005 381209 62819667 16343672 38950055 46475995 36258204 35480722 839875 781297 41512 22587 80053602 87716332 4922630 3162341 31146215 47468399 44317856 43446252 1257187 2808520 81643888 96885512 X -1605286 -9191285 15000 22105 -1590286 -9169180 80053602 87716332 -1763578 1474526 -7289842 0 X X 0 1 X 1 0 X 61100 33550 213493 24145 36002 368290 14538285 14795166 14737633 16000412 15725600 75797096 14599385 14828716 14951126 16024557 15761602 76165386 0 698591 305356 1917971 660487 3582405 698591 305356 1917971 660487 3582405 72582981 770102 620745 506162 374879 406249 2678137 770102 620745 506162 374879 406249 2678137 340550 218905 226719 264445 214160 1264779 15710037 15668366 15684007 16663881 16382011 80108302 0.90610 0.88950 0.03340 0.04230 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2009 AMOUNT: $ 340,550. 2010 AMOUNT: $ 218,905. 2011 AMOUNT: $ 226,719. 2012 AMOUNT: $ 53,116. 2013 AMOUNT: $ 14,364. GARAGE FEES - 2012 AMOUNT: $ 29,457. 2013 AMOUNT: $ 26,589. AIL - 2012 AMOUNT: $ 2,651. 2013 AMOUNT: $ 3,695. LAUNDRY - 2012 AMOUNT: $ 43,059. 2013 AMOUNT: $ 40,470. GUEST ROOM - 2012 AMOUNT: $ 26,445. 2013 AMOUNT: $ 23,430. BEAUTY AND BARBER - 2012 AMOUNT: $ 28,151. 2013 AMOUNT: $ 31,751. GIFT/CONVENIENCE STORE - 2012 AMOUNT: $ 20,966. 2013 AMOUNT: $ 19,261. SPACE RENTALS - 2012 AMOUNT: $ 60,600. 2013 AMOUNT: $ 54,600. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 681915 681915 56181383 13607178 42574205 363985 363985 2757576 992189 1765387 2834808 1744305 1090503 46475995 ADVANCE DEPOSITS 368321 REFUNDABLE ENDOWMENTS 2440199 2808520 X 18568103 1474526 1474526 17093577 7105 7105 17100682 18864260 0 18864260 0 18864260 PART X, LINE 2: THE VILLAGE IS A NOT-FOR-PROFIT CORPORATION AS 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 VILLAGE APPLIES THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS IN ACCORDANCE WITH THE INCOME TAX STANDARD. THIS STANDARD PRESCRIBES RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE VILLAGE'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE VILLAGE IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS AND IS NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES. THE TAX RETURNS FOR THE FISCAL YEARS 2011 TO 2013 ARE OPEN TO EXAMINATION BY FEDERAL, LOCAL, AND STATE AUTHORITIES. A THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF ST LOUIS MISSOURI 431170145 791524AP6 2007-07-11 29179788 FINANCE IMPROVEMENTS AND REFUND PRIOR BONDS 0 0 0 B THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF ST LOUIS 431170145 791524BR1 2012-12-21 23235300 NEW CAPITAL PROJECTS AND IMPROVEMENTS 0 0 0 A 6485000 29542828 1992276 573200 26977352 2010 1 1 1 1 B 23235300 2221519 464706 3023160 17525915 0 0 0 1 A 0 0 1 1 0 0 0 1 B 0 0 1 1 0 0 0 1 A 0 0 0 1 1 0 0 0 1 B 0 1 0 0 0 0 0 0 1 A 1 B 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF ST. LOUI DATE THE REBATE COMPUTATION WAS PERFORMED: 07/01/2012 SCHEDULE K, PAGE 1, PART II, LINE 3, COLUMN A THE TOTAL PROCEEDS OF ISSUE INCLUDES INVESTMENT EARNINGS OF $363,040 WHICH ACCOUNTS FOR THE DIFFERENCE FROM THE ISSUE PRICE LISTED IN PART I, LINE A, COLUMN (E). FORM 990, PART VI, SECTION A, LINE 3 MANAGEMENT OF THE VILLAGE IS PERFORMED BY LIFE CARE SERVICES (LCS) UNDER CONTRACT WITH FVC. LCS'S RESPONSIBILITIES INCLUDE RECRUITING AND EMPLOYING THE EXECUTIVE DIRECTOR AND HEALTH CENTER ADMINISTRATOR; SUPERVISING THE LICENSING, EQUIPPING, AND STAFFING OF THE VILLAGE; PREPARING ANNUAL BUDGETS; ESTABLISHING AND OPERATING A SYSTEM OF FINANCIAL CONTROLS FOR THE VILLAGE, INCLUDING COMPARATIVE ANALYSES WITH OTHER FACILITIES; SUPERVISING THE DELIVERY OF HEALTH CARE SERVICES WHICH MEET THE GUIDELINES OF THE FEDERAL MEDICARE (TITLE XVIII) PROGRAM; AND OVERSEEING THE FOOD SERVICE AND QUALITY OF ACCOMMODATIONS PROVIDED BY THE VILLAGE. FORM 990, PART VI, SECTION B, LINE 11 A COPY OF THE 990 IS PROVIDED TO THE ORGANIZATION FOR REVIEW AND COMMENT BY THE EXECUTIVE DIRECTOR AND THE BOARD OF DIRECTORS. UPON FINAL APPROVAL BY THE BOARD AND EXECUTIVE DIRECTOR, THE RETURN IS AUTHORIZED TO BE TRANSMITTED ELECTRONICALLY TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST POLICY ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 EVERY TWO YEARS THE ORGANIZATION HIRES AN INDEPENDENT COMPANY TO PREPARE A SALARY SURVEY AND THOSE SALARIES ARE COMPARED TO THE CURRENT SALARIES. THIS SURVEY IS THEN REVIEWED BY THE EXECUTIVE COMMITTEE TO DETERMINE APPROPRIATE SALARIES. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 5 THE OFFICER COMPENSATION LISTED ON LINE 5, IS PAID BY THE MANAGEMENT COMPANY, LIFE CARE SERVICES, AND IS REIMBURSED BY THE ORGANIZATION. W-2'S ARE ISSUED BY THE MANAGEMENT COMPANY. FORM 990, PART XII, LINE 2C PROCESSES HAVE NOT CHANGED FROM PRIOR YEARS. FRIENDSHIP VILLAGE SUNSET HILLS 12503 VILLAGE CIRCLE DR ST LOUIS MO 63127 431155242 ASSISTED LIVING FACILITY MO 501(C)(3) LINE 9 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0