2014-04-15T15:27:50-05:00 2013-09-30 351178661 BLUE & CO LLC ONE AMERICAN SQUARE 2200 INDIANAPOLIS IN 46282 990 2012-10-01 311209757 WESTMINSTER VILLAGE NORTH INC WEST 3178236841 11050 PRESBYTERIAN DRIVE INDIANAPOLIS IN 46236 WILLIAM LEE 3178236841 2014-03-06 1 AMBER KOCHER CPA P01286298 3176334705 2012 2015-11-30 17:44:51Z WILLIAM LEE 11050 PRESBYTERIAN DRIVE INDIANAPOLIS IN 46236 19622332 0 X WWW.WESTMINSTERVILLAGE.COM X 1972 IN SATISFY NEEDS OF SENIOR ADULTS BY PROVIDING HOUSING, HEALTHCARE, & FINANCIAL SECURITY 12 12 454 105 0 0 100725 102360 19710541 19397901 -406958 30413 58226 91658 19462534 19622332 72173 46965 0 0 10665490 10373459 0 0 0 8031168 7817311 18768831 18237735 693703 1384597 48712040 56423108 39823066 45276833 8888974 11146275 X WESTMINSTER VILLAGE NORTH, A NONPROFIT CONTINUING CARE COMMUNITY, IS COMMITTED TO EXCELLENCE IN RESIDENTIAL AND HEALTH CARE SERVICES FOR SENIOR ADULTS IN A SECURE HOME ENVIRONMENT THAT ENHANCES THEIR MENTAL, PHYSICAL AND SPIRITUAL WELL-BEING. 0 0 15853923 46965 19469901 TO PROVIDE HOUSING, HEALTHCARE, AND FINANCIAL SECURITY PURSUANT TO REV. RUL. 72-124 SATISFYING THE THREE SPECIAL NEEDS OF SENIOR ADULTS.HOUSING:THE VILLAGE PROVIDES RESIDENTIAL FACILITIES THAT ARE SPECIFICALLY DESIGNED TO MEET THE NEEDS OF SENIOR ADULTS; CONSTRUCTED WITH FIRE-RESISTANT MATERIAL; BATHROOMS EQUIPPED WITH GRAB-BARS; EQUIPPED WITH RAMPS AND ELEVATORS FOR WHEELCHAIR USE; CARPETED CORRIDORS AND HANDRAILS; MAINTENANCE-FREE LIVING; ON-SITE COMMERCIAL SERVICES (BANK, STORE, BEAUTY SALON); CHAPEL; EMERGENCY CALL SYSTEM. FINANCIAL SECURITY:WESTMINSTER VILLAGE PROVIDES CONTINUING CARE TO THE VILLAGE RESIDENTS REGARDLESS OF THEIR ABILITY TO PAY. ALTHOUGH REIMBURSEMENT FOR SERVICES RENDERED IS CRITICAL TO THE OPERATION AND STABILITY OF THE FACILITY, NOT ALL RESIDENTS POSSESS THE NECESSARY FINANCIAL RESOURCES TO MAINTAIN THEIR LIVING EXPENSES. SERVICES ARE AND WERE PROVIDED TO MEDICARE, MEDICAID, AND HOSPICE RESIDENTS. DURING THE CURRENT FISCAL YEAR $698,807 OF CHARITY CARE WAS PROVIDED WITH $641,842 RELATED TO MEDICAID LOSSES AND $56,983 RELATED TO DIRECT CHARITY CARE WRITE OFFS. THE VILLAGE PROVIDES CHARITY CARE TO THOSE RESIDENTS WHO HAVE EXHAUSTED THEIR RESOURCES. HEALTHCARE:THE VILLAGE PROVIDES FOR THE PHYSICAL AND MENTAL WELL-BEING OF OUR RESIDENTS; HEALTH CENTER ON PREMISES; SKILLED & INTERMEDIATE NURSING CARE WITH 24-HOUR PROFESSIONAL STAFFING; SCHEDULED PHYSICIAN OUTPATIENT SERVICES; SCHEDULED SPEECH, OCCUPATIONAL, AND PHYSICAL THERAPY; PRESCRIPTION SERVICES; EXERCISE CLASSES AND A WIDE RANGE OF SOCIAL AND RECREATIONAL ACTIVITIES. SOCIAL ACCOUNTABILITY:IN ADDITION, AS A NOT-FOR-PROFIT OTHER PROGRAMS AND SERVICES FOR THE BENEFIT OF THE COMMUNITY ARE PROVIDED, SUCH AS MEALS ON WHEELS DAILY DELIVERIES, HEALTH PROMOTIONS AND EDUCATION SEMINARS, INTERNSHIPS AND SITE VISITS FOR HEALTH CARE STUDENTS, AND OTHER VOLUNTEER ACTIVITIES. WE ALSO ENCOURAGE OUR ASSOCIATES TO TAKE AN ACTIVE PART IN THE COMMUNITY WE SERVE.WESTMINSTER VILLAGE NORTH, INC. OPENS ITS DOORS TO BOTH THE RESIDENTS AND THE COMMUNITY WE SERVE BY PROVIDING PERSONNEL, SPEAKERS, SPACE, SUPPORT, AND TRANSPORTATION TO/FOR THE FOLLOWING ORGANIZATIONS AND EVENTS.ABOUNDING GRACE KINDERGARDENALZHEIMER'S ASSOCIATION DONATIONSALZHEIMER'S ASSOCIATION FALL CAREGIVER CONFERENCE SPONSORSHIPALZHEIMER'S ASSOCIATION GOLF OUTING SPONSORSHIPALZHEIMER'S ASSOCIATION PUBLICATIONS SUPPORTAMY BEVERLAND BROWNIE TROUPCARF/CCAC SURVEYOR (EXECUTIVE ASSISTANT)CATHEDRAL HIGH SCHOOLCALVARY CHAPEL BIBLE COLLEGECHRIST PRESBYTERIAN CHURCH - VESPERS LEADERSHIPCHRISTMAS GIFT AND HOBBY SHOWCITY OF LAWRENCE FIRE DEPARTMENT TRAININGCIVIC THEATRE RESIDENT ATTENDANCECIVIL AIR PATROL MEETING SPACECOMMUNITY HEALTH NETWORKS SENIOR HEALTH FAIR "A FAIR TO REMEMBER"COMMUNITY LIFE LINE CHRISTIAN CHURCH (ON-SITE)COMPUTER AGEDCOUPON CUTTERS FOR THE MILITARYCREATIVE MEMORIESDAISY GIRL SCOUTS #98DEVOURDOWNTOWN.ORGELDER ABUSE SYMPOSIUM (CICOA, STATE ATTORNEY GENERAL, STATE ADULT SERVICES)FAITH PRESBYTERIAN CHURCH, HARTMAN SMALL GROUP VESPERSFOOD DRIVE FOR OUTLOOK CHRISTIAN CHURCHFRANKLIN RD. BAPTIST CHURCHGRANDFATHER/GRANDDAUGHTER BRUNCHGREAT DECISIONS SERIES AT BUTLER UNIVERSITYHANCOCK COUNTY ANIMAL SHELTERHARBOR LIGHT HOSPICEHARVEST CHURCH, MCCORDSVILLEHEALTH FACILITY ADMINISTRATOR BOARDHOLIDAY BAZAARHOLY CROSS LUTHERAN PRESCHOOLHOLY CROSS LUTHERAN CHURCH - VESPERS LEADERSHIPHOPE CHURCH (A SERVICE OF CORNERSTONE BAPTIST CHURCH)HORIZON CHURCH FURNITURE DONATIONSHUMAN SOCIETY OF MARION COUNTYIAHSA BOARD OF DIRECTORSIAHSA COMMITTEES INDIANA ACTORS' THEATREINDIANA ATTORNEY GENERAL LIAISONINDIANA HISTORICAL SOCIETYINDIANA STATE MUSEUMINDIANA STATE PARKSINDIANA STATE UNIVERSITYINDIANAPOLIS ART CENTERINDIANAPOLIS MUSEUM OF ART RESIDENT ATTENDANCEINDIANAPOLIS SYMPHONY ORCHESTRA RESIDENT ATTENDANCEINDIANAPOLIS ZOOINDY AIRES SINGERSINDY FIRE RESCUE HOUSEINDY HOPE HOUSEIRVINGTON PRESBYTERIAN CHURCH HOME TOURIRVINGTON PRESBYTERIAN CHURCH PRESENTATIONSIVY TECHIUPUI RD PROGRAMJOHN MARSHALL COMMUNITY HSJULIAN CENTER SUPPORTKENSINGTON HOMEOWNERS ASSOCIATION MEETING SPACEKIWANIS DOLL PROJECTKIWANIS PRESENTATION - CARMEL KIWANIS PRESENTATION - CASTLETONLAWRENCE CENTRAL PERFORMING ARTS PROGRAMSLAWRENCE CHAMBER OF COMMERCE BUSINESS AFTER HOURSLAWRENCE CHAMBER OF COMMERCE HEALTH FAIRLAWRENCE CHAMBER OF COMMERCE WOMEN'S BREAKFASTLAWRENCE FAMILY CHARITYLAWRENCE FRATERNAL ORDER OF POLICE MEETINGSLAWRENCE UNITED METHODIST CHURCH NEALITE PICNIC NIGHTLAWRENCE UNITED METHODIST CHURCH INTERGENERATIONAL PROGRAMMINGLAWRENCE UNITED METHODIST CHURCH FISH FRY SPONSORLAWRENCE UNITED METHODIST CHURCH HOST FOR MONTHLY MEAL WITH THE PASTORLAWRENCE UNITED METHODIST CHURCH MONTHLY CARE GIVER SUPPORT GROUPLAWRENCE NORTH JAZZ BANDLAWRENCE POLICE MERIT COMMISSION MEETINGSLILLY CHOIRLIVING STREAMS CHURCH CHOIRLOCAL CANDIDATE Q&AMAENNERCHOR MUSICAL PERFORMANCEMEALS ON WHEELSMUD CREEK PLAYERS PRESENTATIONMUD CREEK PLAYERS RESIDENT ATTENDANCEOMICRON PI @ IUPUIORCHARD PARK PRESBYTERIAN CHURCH LUNCHEONOUTLOOK CHRISTIAN CHURCH - SMALL GROUP VESPERSOUTREACH TO AREA HIGH SCHOOLS FOR PART TIME EMPLOYMENT OPPORTUNITIESPEO PRESENTATIONPEOPLE'S BURN FOUNDATIONPOLLING SITE - PRIMARY AND GENERAL ELECTIONSPRAISE & WORSHIP CHURCH LUNCHEON/MEETING (X2)PROJECT LINUSPURDUE UNIVERSITY GLEE CLUBROCK OF FAITHST. SIMON CHURCHSCOTTISH RITE CATHEDRALSECOND PRESBYTERIAN CHURCH SENIOR LUNCHEONSEN. JIM MERRITT REPORTS TO CONSTITUENTS ON CAMPUSSENIOR HEALTH FAIR PRESENTATION, LIVE 40 MAGAZINESERVANTS OF CHRIST LUTHERAN CHURCH TRANSPORTATIONSUNNYSIDE GUILDTARA TREATMENT CENTER - FRANKLIN, INTASTE OF HOPE BENEFITING FAIRBANKS HOPE ACADEMY SPONSORSHIPTHE INDIANA HARMONY BRIGADE AT CRISPUS ATTUCKS MEDICAL MAGNET HIGH SCHOOLTHE PLAYERSTHE WESTMINSTER FOUNDATION RESIDENT/STAFF ART SHOWTURKEY RUN STATE PARKVIRGINIA B. FAIRBANKS ART & NATURE PARK AT IMAVOCEWARREN CENTRAL PERFORMING ARTS PROGRAMSWEEKLY RESIDENT TRANSPORTATION TO COMMUNITY HOSPITAL CAMPUS APPOINTMENTSWFYI CHARITY GOLF OUTINGWFYI MARKETING SUPPORTWFYI SPEAKING OF WOMEN'S HEALTHWHEELER MISSIONWOLF PARK 15853923 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 22 0 1 454 1 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 IN X WILLIAM ROBERT LEE CFO 3178236841 11050 PRESBYTERIAN DR INDIANAPOLIS IN 46236 BRIAN MADDEN 4.00 0.00 X 0 0 0 ANTHONY NICHOLAS 4.00 0.00 X 0 0 0 BRAD HITZFIELD 4.00 0.00 X 0 0 0 LINDA PENDLETON 4.00 0.00 X 0 0 0 FRANK NEESE 4.00 2.00 X 0 0 0 ALBERT JACKSON 4.00 0.00 X 0 0 0 VIRGINIA MAHER 4.00 0.00 X 0 0 0 JON MILLER 4.00 0.00 X 0 0 0 BETTYE PARKS 4.00 0.00 X 0 0 0 WILLIAM RIGGS 4.00 0.00 X 0 0 0 MARY STEINKE 4.00 0.00 X 0 0 0 DOUG DALTON 4.00 0.00 X 0 0 0 ELIZABETH COFFEY 4.00 2.00 X 0 0 0 SHELLY RAUCH 40.00 1.00 X 168547 0 26045 WILLIAM ROBERT LEE 40.00 1.00 X 151443 0 9193 STEPHANIE SOMMERVOLD 40.00 0.00 X 128999 0 14974 448989 0 50212 3 0 1 0 REHAB STRATEGIES LLC 2091 RIDGEMER WAY GREENWOOD IN 46143 CONTRACT THERAPY 1254790 SENIOR CARE PHARMACY 6530 CORPORATE DRIVE BUILDING A INDIANAPOLIS IN 46278 PHARMACY PROVIDER 593942 BARNES & THORNBURG LLP 11 SOUTH MERIDIAN ST INDIANAPOLIS IN 46204 LEGAL SERVICES 248622 WILLOW MARETING MANAGEMENT INC 3590 NORTH MERIDIAN ST STE200 INDIANAPOLIS IN 46208 MARKETING SERVICES 201163 THE AME GROUP 6998 HILLSDALE CT INDIANAPOLIS IN 46250 TECHNOLOGY SERVICES 141272 5 85000 17360 102360 MANAGEMENT SERVICES FEES 623000 12870261 12870261 RESIDENT SERVICES REVENUE 623000 2859228 2859228 LEASE REVENUE 623000 1891087 1891087 LIFE OCCUPANCY FEES 623000 1777325 1777325 19397901 30413 30413 72000 72000 16068 0 16068 16068 16068 3590 3590 3590 19622332 19469901 0 50071 46965 46965 494027 429803 64224 7788082 7150020 638062 33787 31422 2365 1391762 1294339 97423 665801 619195 46606 81888 81888 32028 32028 1733109 1507805 225304 143410 143410 163031 154239 8792 83466 72615 10851 952685 905051 47634 10466 8373 2093 12698 9523 3175 864177 864177 1750757 1663219 87538 178517 178517 MEDICAL SUPPLIES AND FO 1734530 1734530 BAD DEBT EXPENSE 48307 48307 28242 28242 18237735 15853923 2383812 0 2056856 3020179 6500000 6530365 785 6277 120899 118946 189872 22615 65029539 20198999 37814206 44830540 2029422 1894186 48712040 56423108 1283829 1135843 13820574 12968643 22831596 30147198 1887067 1025149 39823066 45276833 X 8851861 11146275 37113 0 8888974 11146275 48712040 56423108 1384597 872704 0 X X 0 1 X 1 0 X 1306139 1702900 137819 100725 102360 3349943 15636936 16814396 19588685 19752541 19397901 91190459 115851 102294 46125 16226 19658 300154 17058926 18619590 19772629 19869492 19519919 94840556 0 0 0 94840556 420038 134940 112579 100018 30410 797985 420038 134940 112579 100018 30410 797985 17478964 18754530 19885208 19969510 19550329 95638541 0.99170 0.98610 0.00830 0.01390 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 37114 17360 54474 108056 75725 134173 12494 37114 188239 77819 127853 30149 108056 201388 164730 119946 57933 188239 71854 255621 66508 4360 55219 201388 1.00000 0 0 162833 162833 51365985 16722288 34643697 4139251 3224598 914653 9361470 252113 9109357 44830540 APARTMENT DEPOSITS 32347 DERIVATIVE LIABILITY 869805 OTHER LIABILITIES 122997 1025149 X 20480203 872704 -14833 857871 19622332 0 19622332 18222902 0 18222902 14833 14833 18237735 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: TEMPORARILY RESTRICTED NET ASSETS ARE THOSE ASSETS WHOSE USE BY THE ORGANIZATION HAS BEEN LIMITED BY DONORS PRIMARILY FOR CAPITAL PROJECTS, USE IN OPERATIONS, OR A SPECIFIC PERIOD OR PURPOSE. UNLESS OTHERWISE RESTRICTED, EARNINGS ON THESE FUNDS ARE UNRESTRICTED AND INCLUDED WITH NON-OPERATING GAINS. THE TEMPORARILY RESTRICTED NET ASSETS ARE AVAILABLE FOR CERTAIN OPERATIONAL USES INCLUDING CHARITY CARE. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: FOOTNOTE TO THE ORGANIZATION'S FINANCIAL STATEMENTS THAT REPORTS THE ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48 SUPERSEDED BY FASB CODIFICATION: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE VILLAGE AND RECOGNIZE A TAX LIABILITY IF THE VILLAGE HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE VILLAGE, AND HAS CONCLUDED THAT AS OF SEPTEMBER 30, 2013 AND 2012, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE VILLAGE IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: MISC EXPENSES RECLASSED FOR FORM 990 PRESENTATION PURPOSES -14,833. PART XII, LINE 4B - OTHER ADJUSTMENTS: MISC EXPENSES RECLASSED FOR FORM 990 PRESENTATION PURPOSES 14,833. 1 VEAL TUITION PROGAM 11 46965 PROVIDES SCHOLARSHIPS FOR EMPLOYEES FURTHERING THEIR EDUCATION. PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE ASSISTANCE IS PROVIDED FOR TUITION REIMBURSEMENT WHICH IS MONITORED BY THE DIRECTOR OF HUMAN RESOURCES. THE DIRECTOR OF HUMAN RESOURCES REVIEWS THE GRADES AND TUITION EXPENSES INCURRED BY AN EMPLOYEE AND VERFIES THE INDIVIDUAL RECEIVED A "C" OR HIGHER LETTER GRADE AND HAS BEEN WORKING FOR THE ORGANIZATION FOR ONE YEAR. X X 0 0 0 0 0 0 0 0 0 SHELLY RAUCH 168547 0 0 0 0 0 3250 0 22795 0 194592 0 0 0 WILLIAM ROBERT LEE 151443 0 0 0 0 0 1138 0 8055 0 160636 0 0 0 A CITY OF LAWRENCE INDIANA 356005584 2012-04-02 37750000 REFINANCE 0 0 0 A 37750000 245285 15685000 21819715 2012 1 0 1 1 A 0 1 1 1 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 0 1 1 THE HUNTINGTON NATIONAL BANK 10.000000000000 0 0 0 0 1 A 1 FORM 990, PART VI, SECTION B, LINE 11 THE PROCESS OF REVIEWING THE FORM 990 INCLUDES A DETAILED REVIEW OF THE FORM 990 BY THE CFO. THE GOVERNING BODY REVIEWS THE FORM 990 INCLUDING REQUESTED SCHEDULES, AS ULTIMATELY FILED WITH THE IRS, PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE WRITTEN CONFLICT OF INTEREST POLICY IS REGULARLY AND CONSISTENTLY MONITORED AND COMPLIANCE ENFORCED BY THE BOARD PRESIDENT. THE SCOPE OF THIS POLICY INCLUDES ALL CORPORATE OFFICERS AND BOARD MEMBERS AND THE POLICY IS IN PLACE TO PREVENT FINANCIAL INTEREST IN A TRANSACTION BETWEEN THE COVERED PERSON AND THE ORGANIZATION. THE COVERED PERSONS WILL AVOID ENGAGEMENT IN ANY SITUATION OR CIRCUMSTANCE IN WHICH A CONFLICT OF INTEREST MAY ARISE. A SELF-DISCLOSURE FROM COVERED PERSONS TO THE BOARD PRESIDENT IS MADE ON ANY POTENTIAL CONFLICTS OF INTEREST AND THE COVERED PERSONS REFRAIN FROM PARTICIPATING IN ANY DELIBERATION OR DECISIONS ON SUCH TRANSACTIONS. IN ADDITION EACH YEAR THE BOARD MEMBERS COMPLETE A "CONFLICT OF INTEREST" FORM. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OTHER MEMBERS OF THE WVN LEADERSHIP TEAM INCLUDES 1) A REVIEW AND APPROVAL BY INDEPENDENT MEMBERS OF THE BOARD'S COMPENSATION COMMITTEE AND FINANCE COMMITTEE 2) THE HUMAN RESOURCE DIRECTOR PROVIDES A COMPARABLE DATA REVIEW TO THE PERSONNEL COMMITTEE'S CHAIR 3) THE PERSONNEL COMMITTEE CHAIR INDICATES TO THE BOARD THAT THE COMPENSATION IS REASONABLE, AND 4) THE BOARD'S DELIBERATION AND DECISION TO APPROVE THE COMPENSATION IS DOCUMENTED IN THE MEETING MINUTES FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. THE ORGANIZATION'S ANNUAL REPORT IS AVAILABLE ON ITS WEBPAGE AT WWW.WESTMINSTERVILLAGENORTH.COM/ANNUAL-REPORTS. THE ARTICLES OF INCORPORATION ARE AVAILABLE ON THE INDIANA SECRETARY OF STATE WEBPAGE. AUDIT OVERSIGHT FORM 990, PART XI, LINE 2C THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND NO PROCESSES HAVE CHANGED FROM PRIOR YEAR. THE WESTMINSTER FOUNDATION 11050 PRESBYTERIAN DRIVE INDIANAPOLIS IN 46236 351603830 ASSIST WESTMINISTER VILLAGE NORTH IN 501(C)(3) LINE 7 N/A 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0