2014-04-14T08:53:03-05:00 2013-05-31 BKD LLP 211 N BROADWAY SUITE 600 ST LOUIS MO 631022733 990 2012-06-01 430784786 St Andrews Resources for Seniors % GREG ELLIOTT STAN 3147260111 6633 DELMAR BLVD Suite ST LOUIS MO 63130 GREG ELLIOTT 3147260111 2014-04-02 true Donna J Larson 3142315544 2012 2015-11-30 17:44:51Z Mary Alice Ryan CEO 6633 Delmar Blvd St Louis MO 63130 33226843 false X STANDREWS1.COM X 1961 MO OUR VISION IS A SOCIETY WHERE ALL ELDERS ARE RESPECTED, PRODUCTIVE, SECURE, AND FULFILLED. OUR MISSION IS TO EMPOWER ELDERS AND THEIR CAREGIVERS THROUGH CHOICES AND OPTIONS THAT FOSTER A VITAL LIFE. 19 19 383 41 0 0 228608 291059 19721067 19977140 253698 158233 448585 432137 20651958 20858569 177458 229005 0 0 8459752 8670423 0 0 0 12821444 13351945 21458654 22251373 -806696 -1392804 71641671 68894655 85117840 83260643 -13476169 -14365988 X WE SERVE THE NEEDS OF THE ELDERLY POPULATION WITH: HOUSING AND SUPPORT SERVICES, HEALTH CARE, PERSONAL CARE, COUNSELING AND CONSULTATION, INFORMATION AND ASSISTANCE, QUALITY OF LIFE PROGRAMMING, AND RECOGNITION OF THE CONTRIBUTIONS AND VALUE OF ELDERS/SENIORS. false false 10464157 200891 12755794 Skilled and assisted living facility which served 559 individuals during various times of the year. 6063322 6016436 Independent living facility for high income residents which served 138 individuals during various times of the year. 841821 28114 1204910 Independent living facility for moderate income residents which served 85 individuals during various times of the year. 17369300 true true false false false false false false false true true true false false true false true true false false true false false false false false false false true true true false false false false false false false false false true false false false false false true false false false true 50 0 true 383 true false true CJ false false false false false false false false X 19 19 true false false false true true false true true false false true true true true true true true true false X GREG ELLIOTT 3147260111 6633 DELMAR BLVD ST LOUIS MO 63130 X RT REV DR GEORGE W SMITH 0.5 1.5 X 0 0 0 MARYLOU CALZARETTA 0.5 1.5 X 0 0 0 RALPH THAMAN JR 0.5 1.5 X X 0 0 0 ALAN E BRAINERD 0.5 1.5 X 0 0 0 ROBERT ELSPERMAN 0.5 1.5 X 0 0 0 TAMMY BURTON 0.5 1.5 X 0 0 0 BILL BRODERICK 0.5 1.5 X 0 0 0 DAVID CISSELL 0.5 1.5 X 0 0 0 MARK HILLIS 0.5 1.5 X X 0 0 0 WILLIAM SHOWALTER 0.5 1.5 X 0 0 0 MICHELLE MCCLURE 0.5 1.5 X 0 0 0 TIM MCFARLIN 0.5 1.5 X 0 0 0 JEFF MILLER JR 0.5 1.5 X 0 0 0 MARIE OETTING 0.5 1.5 X 0 0 0 KAREN MARINO 0.5 1.5 X X 0 0 0 DAVID BRECKENRIDGE 0.5 1.5 X 0 0 0 KATHY LINSIN 0.5 1.5 X X 0 0 0 LISA BERNSTEIN 0.5 1.5 X 0 0 0 REV CEDRIC PORTIS 0.5 1.5 X 0 0 0 SUSAN MCCLENAHAN 40.0 0.0 X 0 0 0 MARY ALICE RYAN 3.0 40.0 X 0 298643 24896 GREGORY ELLIOT 1.0 44.0 X 0 190444 14242 DIANE MEATHEANY 7.0 48.0 X 0 199728 8074 LINDA HAGLER-REID 40.0 0.0 X 100346 0 12633 100346 688815 59845 1 false true false BKD LLP 211 N BROADWAY SUITE 600 ST LOUIS MO 631022733 AUDITING & TAXES 112770 1 291059 291059 RESIDENCE FEES AND CHARGES 623000 19415493 19415493 MEDICAL SUPPLIES 623000 561647 561647 19977140 308052 308052 0 0 0 0 0 12218455 12358446 9828 -139991 -9828 -149819 -149819 0 0 0 COMMUNICATION TOWERS 532000 56651 56651 BEAUTY & BARBER 812900 126390 126390 HOSPITALITY SUITE - PER DIEM REVENUE 623000 14619 14619 234477 234477 432137 20858569 19977140 590370 0 229005 229005 0 0 109699 109699 0 6715262 5417379 1297883 0 1340177 1091002 249175 505285 408884 96401 951385 951385 57420 57420 98400 98400 0 0 0 1312908 1199703 113205 372087 372087 1797427 1480593 316834 0 0 1141147 684631 456516 35334 35334 0 16575 16575 3011881 3011881 0 3479031 3005600 473431 300307 299431 876 REPAIRS & MAINTENANCE 242042 242042 BEAUTY SHOP 109667 109667 ACTIVITY EXPENSE 48957 48957 BAD DEBTS 308150 86519 221631 69227 37431 31796 22251373 17369300 4882073 0 0 0 2521415 2388643 0 0 1115515 954496 0 0 0 0 0 0 0 0 254325 585178 76408728 29357657 48278353 47051071 10590208 9885065 5670950 5270095 0 0 0 0 3210905 2760107 71641671 68894655 6306956 5724145 0 0 154006 139454 49277299 48669933 0 0 0 0 0 0 0 0 29379579 28727111 85117840 83260643 X -13476169 -14365988 0 0 0 0 -13476169 -14365988 71641671 68894655 -1392804 502985 X false true X true false X 160180 228821 208326 228608 291059 1116994 17008876 18539497 19226823 19721067 19977140 94473403 0 0 0 17169056 18768318 19435149 19949675 20268199 95590397 0 0 0 95590397 688204 416968 141952 245165 308052 1800341 0 688204 416968 141952 245165 308052 1800341 0 371654 569154 389908 448585 432137 2211438 18228914 19754440 19967009 20643425 21008388 99602176 0.95972 0.95037 0.01808 0.02327 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3552151 3552151 65623758 25584272 40039486 137645 137645 0 2497851 1739396 758455 4597323 1896344 2700979 47051071 HEDGE FUNDS 5270095 F 5270095 0 DEPOSITS ON ENTRANCE FEES 28038184 DEPOSITS 600917 DUE TO AFFILIATES 88010 28727111 21142377 502985 9828 512813 20629564 229005 229005 20858569 22032196 22032196 219177 219177 22251373 REVENUE RECONCILIATION PART XI, LINE 2(D) LOSS OF SALE OF ASSETS 9,828 REVENUE RECONCILIATION PART XI, LINE 4(B) THE ORGANIZATION PROVIDES CHARITY CARE TO RESIDENTS WHO ARE UNABLE TO PAY FOR SERVICES. THE AMOUNT OF CHARITY CARE FOR YEAR ENDED MAY 31, 2012 WAS $229,005 AND IS INCLUDED IN NET RESIDENT SERVICE REVENUES PER FINANCIAL STATEMENT NOTES. THIS AMOUNT IS REPORTED AS AN EXPENSE ON THE TAX RETURN. EXPENSE RECONCILIATION PART XII, LINE 4(B) LOSS ON SALE OF ASSETS (9,828) CHARITY CARE TO RESIDENTS FROM PART XI, LINE 4(B) 229,005 ----------- 219,777 Central America and the Caribbean Investments 5270295 5270295 5270295 false false true false false false true Reduction in monthly billings to select residents 13 229005 MONITORING USE OF GRANT FUNDS PART I, LINE 2 Board of Directors annually reviews, selects, and awards financial assistance to residents based on need. X X X X false true false false false false true false false MARY ALICE RYAN 0 218470 0 80173 0 0 0 14096 0 10800 0 323539 0 10173 GREGORY ELLIOT 0 173133 0 17311 0 0 0 0 0 14242 0 204686 0 0 DIANE MEATHEANY 0 182417 0 17311 0 0 0 0 0 8074 0 207802 0 0 ACCRUED COMPENSATION CONTINGENT ON NET EARNINGS SCHEDULE J, PART I, LINE 6 STAMS, a related entity, provides incentives based on the net earnings of the STAMS organization. The CEO, Mary Alice Ryan, also receives deferred compensation per her employment contract. There is a shared services contract which shares STAMS expenses with all related entities based on direct and indirectly attributed costs. Therefore, no compensation to any officer or director is attributable to the portion of earnings associated with related organizations since the nature of the shared service contract reimburses STAMS for costs only, and is not dependent on net income, revenue, or other factors of related organizations. PARTICIPATION IN NONQUALIFIED RETIREMENT PLAN PART I, LINE 4B MARY ALICE RYAN PARTICIPATES IN A NON-QUALIFIED DEFERRED COMPENSATION PLAN SPONSORED BY A RELATED TAXABLE ENTITY, STAMS. SEE THE NOTE FOR LINE 6. THE AMOUNT DEFERRED FOR THE YEAR WAS $14,096. A THE IDA OF THE COUNTY OF ST LOUIS MO 431170145 791524BC4 2007-09-05 62604788 SEE PART VI false false false A 14065000 0 71021669 3708232 3374928 0 1384796 0 0 20996453 39783252 0 2012 true true true true A false false false false 0 false false false true A true false false 0 true SEE PART VI true false false A false PURPOSE OF TAX EXEMPT BONDS - SCHEDULE K, PART I, COLUMN (F) NEW CONSTRUCTION OF THE WILLOWS PHASE III, REMODELING & EQUIPMENT AT EXISTING FACILITIES, REFUNDING OF SERIES 1997A BONDS, REFUNDING OF SERIES 2002 A BONDS TOTAL PROCEEDS OF ISSUE - SCHEDULE K, PART II, LINE 3 TOTAL PROCEEDS INCLUDE TRANSFERRED PROCEEDS OF $4,179,734 AND INVESTMENT PROCEEDS OF $4,237,147. OTHER SPENT PROCEEDS - SCHEDULE K, PART II, LINE 11 OTHER SPENT PROCEEDS INCLUDE $36,751,930 REFUNDING OF 1997 & 2002 BONDS AND $3,031,322 DEFERRED MARKETING OF FACILITY. GROSS PROCEEDS INVESTED IN A GIC - SCHEDULE K, PART IV, LINE 4 BAYERISCHE HYPO UND VEREINSBANK, AG NEW YORK BANK 9/5/2007 - 5/31/2010; 2.7 YEARS. MBIA, INC. #007758 (PROJECT FUND) 11/13/2007 - 4/1/2009; 1.4 YEARS. MBIA, INC. #007741 (CAPITALIZED INTEREST FUND) 11/13/2007 - 12/1/2009; 2.1 YEARS. ST ANDREW'S MANAGEMENT SERVICES I SEE PART V 951385 MANAGEMENT FEES false RELATIONSHIP PART IV, COLUMN B THE CEO, CFO, AND COO OF ST. ANDREW'S RESOURCES FOR SENIORS ARE ALSO OFFICERS OF ST. ANDREW'S MANAGEMENT SERVICES, A RELATED TAXABLE ENTITY. STARS PAYS MANAGEMENT FEES TO STAMS UNDER A SHARED SERVICES AGREEMENT. MEMBERS OR STOCKHOLDERS PART VI, SECTION A, LINE 6 STARS SYSTEM IS THE SOLE CORPORATE MEMBER. PERSONS WHO MAY ELECT GOVERNING BODY PART VI, SECTION A, LINE 7A DIRECTORS SHALL BE APPOINTED BY THE GOVERNING BODY OF STARS SYSTEM, THE SOLE MEMBER, TO SERVE FOR A TERM OF THREE YEARS OR UNTIL HIS OR HER SUCCESSOR SHALL HAVE BEEN ELECTED AND QUALIFIED. IF THE OFFICE OF A DIRECTOR BECOMES VACANT FOR ANY REASON, STARS SYSTEM SHALL APPOINT A SUCCESSOR OR SUCCESSORS FOR THE UNEXPIRED TERM. DIRECTORS MAY BE REMOVED, WITH OR WITHOUT CAUSE, BY THE BOARD OF DIRECTORS OF STARS SYSTEM. PROCESS FOR REVIEW OF FORM 990 PART VI, SECTION B, LINE 11 THE DRAFT OF THE FORM 990 IS REVIEWED BY THE CFO FOR ACCURACY AND EMAILED TO BOTH THE ADMINISTRATION AND FINANCE COMMITTEE AND THE ENTIRE BOARD OF DIRECTORS. THE FINAL FORM 990 IS EMAILED TO THE PRESIDENT OF THE BOARD FOR REVIEW AND SIGNATURE. CONFLICT OF INTEREST POLICY PART VI, SECTION B, LINE 12C AN ANNUAL CONFLICT OF INTEREST DISCLOSURE IS COMPLETED BY EACH BOD MEMBER, SUBMITTED, AND REVIEWED BY THE ENTIRE BOD. IF ANY CONFLICTS ARISE WITH ANY MEMBER, THAT MEMBER IS THEN EXCLUDED IN ANY VOTING FOR APPLICABLE SUBJECT AREAS. THERE IS ALSO A CORPORATE COMPLIANCE POLICY WHICH IS REVIEWED WITH ALL EMPLOYEES ANNUALLY AND PERIODICALLY AUDITED WITH RESPECT TO OPERATIONAL COMPLIANCE. A TAX PREPARATION QUESTIONNAIRE IS ALSO COMPLETED BY EACH BOARD MEMBER AND KEY EMPLOYEE BEFORE FILING IN ORDER TO ENSURE TAHT THE DETAILS OF ANY CONFLICTS OR RELATIONSHIPS THAT MIGHT CAUSE CONFLICTS ARE IDENTIFIED. PROCESS FOR DETERMINING MANAGEMENT COMPENSATION PART VI, SECTION B, LINE 15A A REVIEW IS PERFORMED ANNUALLY, USING COMPARABLE DATA REGARDING COMPENSATION WITH INPUT FROM THE CEMO STUDY. PROCESS FOR DETERMINING OTHER COMPENSATION PART VI, SECTION B, LINE 15B SALARIES ARE REVIEWED ANNUALLY DURING THE BUDGET PROCESS BY THE EXECUTIVE DIRECTOR AND THE MANAGEMENT COMPANY ACCOUNTING AND OPERATIONS PERSONNEL. DURING THIS REVIEW SALARY RANGES FOR ALL POSITIONS ARE COMPARED WITH THE RESULTS FROM A BENCHMARKING SALARY SURVEY. THE BUDGET IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD FOLLOWING A RECOMMENDATION FROM THE COMPENSATION COMMITTEE AND THE ADMINISTRATION AND FINANCE COMMITTEE. AVAILABILITY OF DOCUMENTS TO THE PUBLIC PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. OVERSIGHT OF AUDIT OF FINANCIAL STATEMENTS PART XI, LINE 2C THE CFO COORDINATES THE REVIEW OF THESE REPORTS WITH THE ADMINISTRATION AND FINANCE COMMITTEE OF THE STARS SYSTEM. BUSINESS RELATIONSHIPS PART VI, SECTION A, LINE 2 MARY ALICE RYAN, GREGORY ELLIOTT, AND DIANE MEATHEANY ALL HAVE A BUSINESS RELATIONSHIP WITH EACH OTHER DUE TO THE FACT THAT THEY ARE ALSO OFFICERS OF A RELATED TAXABLE ENTITY, ST. ANDREW'S MANAGEMENT SERVICES, INC. St Andrew's Charitable Foundation 6633 Delmar Blvd St Louis MO 63130 260568165 FUNDRAISING MO 501(C)(3) 7 STARSS false St Andrews Resources for Seniors System 6633 Delmar Blvd St Louis MO 63130 260568133 HEALTH MGMT MO 501(C)(3) 9 NA false SASC LLC 6633 Delmar Blvd St Louis MO 63130 870806356 SENIOR CARE MO STARSS RELATED 0 0 St Andrew's Management Services Inc 6633 Delmar Blvd St Louis MO 63130 431250225 MANAGEMENT MO STARSS C CORPORATION 0 0 false false true false false false false false false false false false true false true true false true true