2014-05-14T18:32:50-05:00 2013-06-30 BKD LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2012-07-01 591166437 Christian & Missionary Alliance Fnd % KAREN URBANOWICZ CHRI 2394661111 15000 Shell Point Blvd Suite 100 Fort Myers FL 33908 Tim Lochridge 7194714290 2014-03-15 true 7194714290 2012 2015-11-30 17:44:51Z Shell Point Retirement Community Peter Dys 15000 Shell Point Blvd STE 100 Fort Myers FL 33908 98047087 false X www.shellpoint.org X 1967 FL Shell Point Retirement Community, a nonprofit ministry of the Christian and Missionary Alliance Foundation, Inc., is dedicated to the service of God and the care of His people. 14 11 1139 1040 1726556 575703 575769 85611622 89330388 471607 1035876 4237613 4237611 90896545 95179644 514577 274689 0 0 36749960 38389559 0 0 27271 49142942 49626240 86407479 88290488 4489066 6889156 440401183 447282411 382426244 380774305 57974939 66508106 X SHELL POINT RETIREMENT COMMUNITY IS A CONTINUING CARE RETIREMENT COMMUNITY WITH A FULL RANGE OF WELLNESS, RECREATIONAL, SOCIAL AND SPIRITUAL PROGRAMS AND THE SERVICES OF A PROFESSIONAL STAFF. IN CARRYING OUT OUR MISSION, SHELL POINT ASPIRES TO EXCELLENCE BY CARING, SERVING AND SATISFYING OUR RESIDENTS AND EMPLOYEES. SHELL POINT IS NATIONALLY ACCREDITED BY THE CONTINUING CARE ACCREDITATION COMMISSION--THE INDUSTRY'S MOST SOUGHT-AFTER RECOGNITION OF EXCELLENCE. SHELL POINT PROVIDES A BROAD CONTINUUM OF QUALITY RESIDENTIAL ALTERNATIVES AND SERVICES, DESIGNED TO ENHANCE THE INDEPENDENCE AND DIGNITY OF ITS RESIDENTS THROUGH SPIRITUAL, SOCIAL, RECREATIONAL, AND PHYSICAL PROGRAMS. SHELL POINT CURRENTLY PROVIDES THESE SERVICES TO MORE THAN 2,200 SENIOR ADULTS IN A COMMUNITY COMPRISED OF THREE ADJACENT NEIGHBORHOODS WITH INDEPENDENT LIVING, ASSISTED LIVING, AND SKILLED NURSING. SHELL POINT PROVIDES EMPLOYMENT AND OPPORTUNITY FOR CONTINUED GROWTH AND PERSONAL DEVELOPMENT TO APPROXIMATELY 850 PEO false false 68774048 60362325 Health Care Services--A major factor which brings a resident to a continuing care facility is access to life-care. Shell Point, with five physicians on staff offers the very best in gerontological care. The 219-bed Pavilion at Shell Point provides a variety of healthcare services including physical therapy, long-term nursing care, Alzheimer's and memory care, and hospice care. In addition, the Pavilion offers professionally staffed activities programs, a waterfront dining room, beauty salon, and family and resident involvement in care planning. Shell Point also offers two assisted living facilities for the resident whose quality of life is improved by supportive services. Kings Crown is a 120 unit facility on the island, and the Arbor is a 132 unit building located in the Woodlands. Both offer beautifully designed apartments, elegant dining room with table service, individualized personal care, 24-hour nurse availability, specialized activities programs, and weekly housekeeping. Shell Point also offers a full-service medical center, dental clinic, professionally staffed social services, Medicare/insurance billing services, licensed home healthcare agency, specialist services, support groups, and an on-site pharmacy with free home delivery. 8365349 274689 28421293 Property Maintenance & Management--As one of the top retirement communities in the country, Shell Point recognizes the importance of maintaining and managing the property to the high level of standards our residents have come to expect. In addition to general preventive maintenance, there is specialty maintenance on staff to service air conditioning, plumbing, and electrical. There are also 24-hour emergency maintenance services. Shell Point provides weekly housekeeping and laundry services to our residents. Landscape management is on-going with mowing, trimming, planting, mulching, pest control, and fertilizing. Security plays a very important role in the overall feeling of wellbeing. Shell Point is a gated community with 24-hour staffed entrance gates and surveillance. Property lines that are bordered by water are monitored with infra-red devices. 2001214 958996 Food Service Program --A very important service to the life care community is its food service program. Many residents cannot leave the facility and dining becomes a social event. In addition to the beautifully appointed dining rooms, Shell Point offers its residents special services such as catering, meal delivery, and take-home meals for holidays and large gatherings. Residents may also arrange private functions for special events such as birthday and anniversary celebrations in one of the private dining rooms. 1274083 RESIDENT ACTIVITIES 1274083 79140611 true true false false false false false false false true true false false false true false false true false false false false false false false false false false true true true false false false false false false false false false false false false false false false true false false false true 111 0 true 1139 true true true false false false false false false false false false X 14 11 false false false false true true true true true false false true true true true true true true true false FL X KAREN URBANOWICZ 2394542231 15000 SHELL POINT BLVD STE 100 Fort Myers FL 339081637 WANDA ANDERSON 1.0 40.0 X 92413 13281 DR PAUL T CASS 1.0 X JOHN W DAVIDSON 1.0 X X REV CHARLES B DEWITT 1.0 X X DONNA J DUSS 1.0 X X DR JAMES D GLENN 1.0 X JAY HIBBARD 1.0 X REV MARK T O'FARRELL 1.0 X X DR MICHAEL G SCALES 1.0 40.0 X 202598 81725 MARTIN C SCHAPPELL 1.0 X ROBERT M SCOTT 1.0 X ARCHIE L WHITE 1.0 X REV CHARLES HUGHES 1.0 40.0 X 59521 9653 CHANLEY CHRISTMAN 1.0 X RONALD EASTMAN 1.0 X PETER DYS 50.0 X 413307 0 32103 TIM K LOCHRIDGE 50.0 X 225460 29683 STEVEN MINNIEAR 50.0 X 163391 22422 SCOTT MOORE 40.0 X 157650 21061 DR ROGER HIRCHAK 40.0 X 297940 28163 DR DAVID NESSELROADE 40.0 X 291418 26415 DAVID C MORELAND 50.0 X 214370 25463 DR MARY CHAPMAN 40.0 X 191569 23579 TED BENJAMIN 40.0 X 211628 19009 2166733 354532 332557 23 false true false IMPACT READY INC 8941 QUALITY ROAD BONITA SPRINGS FL 34136 GENERAL CONTRACTOR 850360 REGENCY CUSTOM CABINETS 8207 KATANGA COURT FORT MYERS FL 33916 CABINET INSTALL. 626063 WAYNE WILES FLOORING 7851 SUPPLY DRIVE FORT MYERS FL 33912 TILE & CARPET 358128 SIMPLEXGRINNELL 6450 METROPLEX DR FORT MYERS FL 33966 FIRE ALARM & EQUIP. 413610 LEISURE TIME PO BOX 7502 FORT MYERS FL 33911 CLEANING SERVICES 655279 20 232295 343474 575769 MONTHLY MAINTENANCE FEES 900099 36572257 36572257 ENTRANCE FEES 900099 20270330 20270330 MEDICAL SERVICES 621610 31431704 31431704 DINING SERVICES 722100 737228 737228 RESIDENT ACTIVITIES 900099 318869 318869 89330388 251203 40247 210956 349175 349175 0 99023 99023 0 99023 99023 3256941 46000 2453756 413687 803185 -367687 435498 435498 0 0 0 GOLF COURSE 713910 1792109 896055 896054 RESTAURANTS 721110 887072 221768 665304 SALON 812900 591589 59159 532430 867818 509327 358491 4138588 95179644 89330388 1726556 3546931 0 274689 274689 0 0 1048592 364409 664988 19195 0 30404039 26452844 3945057 6138 1192683 1038833 153850 3577143 3313443 263700 2167102 1934015 231149 1938 192879 192879 61612 61612 73745 73745 0 0 167346 167346 719721 719721 1454457 1454457 7913770 7530595 383175 278166 278166 0 6897702 6348930 548772 309027 273724 35303 0 35594 35594 9032134 8936574 95560 0 18430094 18201671 228423 0 MAINTENANCE COSTS 1004526 1004526 FOOD COSTS 2508985 2508985 BAD DEBT EXPENSE 237652 237652 WELLNESS OFFICE EXPENSE 308830 308830 88290488 79140611 9122606 27271 11728516 14929609 14626121 8504548 0 0 2793174 2725669 0 0 0 0 0 0 700109 772718 1453477 1358042 551681609 182400080 373451747 369281529 24197972 37129717 6380070 7577598 0 0 0 0 5069997 5002981 440401183 447282411 8524890 8817975 0 0 161674784 160815406 191589325 186191735 0 0 0 0 10450000 10560000 0 0 10187245 14389189 382426244 380774305 X 57285559 65598260 424911 645377 264469 264469 57974939 66508106 440401183 447282411 6889156 1644011 X false true X true false X 3935198 2510165 770294 575703 575769 8367129 76859220 79073787 80999103 85611622 89537981 412081713 2003740 1875604 2022625 2467932 3339327 11709228 0 0 82798158 83459556 83792022 88655257 93453077 432158070 0 0 0 432158070 961976 877717 605033 740821 496808 3682355 104675 142861 129244 23957 72547 473284 1066651 1020578 734277 764778 569355 4155639 0 0 83864809 84480134 84526299 89420035 94022432 436313709 0.99048 0.98666 0.00952 0.01334 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 689380 518538 46381 344453 909846 537269 484500 50647 383036 689380 5185097 665409 46998 5360235 537269 3704503 1696510 53259 269175 5185097 1781188 3078625 60992 1216302 3704503 0.29070 0.70930 false false 22757024 22757024 454388688 149357976 305030712 22455224 12133943 10321281 52080673 20908161 31172512 369281529 0 OTHER LONG TERM LIABILITIES 8473622 INTEREST PAYABLE 88000 MISCELLANEOUS PAYABLES 284529 DEPOSITS ON UNITS 2069233 RESIDENT RESERVES 3473805 14389189 97023997 1644011 200342 1844353 95179644 95179644 88490830 200342 200342 88290488 88290488 Part XI, Line 2d OTHER REVENUE ON BOOKS, NOT ON RETURN Loss on Sale of Asset Reclassed From Expense 367,688 Management fees netted with revenue reclassed to expense (167,346) Total 200,342 Part XII, Line 2d OTHER EXPENSE ON BOOKS, NOT ON RETURN Loss on Sale of Asset Reclassed From Expense 367,688 Management fees netted with revenue reclassed to expense (167,346) Total 200,342 Part V, Question 4 Intended Uses of the Organization's Endowment Funds Temporarily restricted contributions are donor or board restricted to be used for specific purposes. They are released from donor/board restrictions by incurring expenses, satisfying the restricted purposes. The permanently restricted net assets are investments held in perpetuity, and the income is used to subsidize residents who have run low on funds through no fault of their own, and thus are in need of financial assistance. Part X, Line 2 Uncertain Tax Positions MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. true SUBSIDIZE RESIDENTS LIVING EXP 31 274689 PART I, QUESTION 2 GRANT MONITORING PROCESS SUBSIDIES ARE GRANTED TO RESIDENTS WHO HAVE RUN LOW ON FUNDS THROUGH NO FAULT OF THEIR OWN. A SUBSIDY COMMITTEE MEETS TO REVIEW EACH INDIVIDUAL CASE AND THEN DETERMINES THE AMOUNT OF SUBSIDY TO BE GRANTED TO MEET THE NEEDS OF THE INDIVIDUAL. X true true X X X X false false false false false false false true false DR MICHAEL G SCALES 202303 295 15050 66675 284323 PETER DYS 399040 0 12005 0 2262 0 22745 0 9358 0 445410 0 12005 0 TIM K LOCHRIDGE 207558 6276 11626 16276 13407 255143 6276 STEVEN MINNIEAR 156931 4762 1698 12856 9566 185813 4762 DR ROGER HIRCHAK 262535 7948 27457 18607 9556 326103 7948 DR DAVID NESSELROADE 212280 6438 72700 17067 9348 317833 6438 DAVID C MORELAND 205987 6265 2118 15907 9556 239833 6265 DR MARY CHAPMAN 173195 5155 13219 14247 9332 215148 0 TED BENJAMIN 211628 0 0 9443 9556 230627 0 SCOTT MOORE 152310 4590 750 12542 8519 178711 0 TRAVEL FOR COMPANIONS SCHEDULE J, PART I, QUESTION 1A This benefit only applies to the President and VP's of the organization. The President and Vice-Presidents receive a maximum amount of $1,500 per year per person. The Assistant Vice-Presidents receive a maximum amount of $750 per year per person. These fees are included as taxable income each year on their W-2. Additionally, all requests for reimbursement by vice-presidents must be approved by the president of the corporation and the president's request for payments must be approved by the CFO. NON-FIXED PAYMENTS PART I, QUESTION 7 SOME INDIVIDUALS LISTED ON PART VII WERE ELIGIBLE FOR A BONUS NOT TO EXCEED 3% OF THEIR SALARIES IF NET EARNING EXCEEDED BUDGET. ONE HALF OF THE EXCESS WAS AVAILABLE TO FUND THE BONUS. THESE AMOUNTS WERE ACCRUED AS OF 06/30/2013. THERE IS NO GUARANTEE THE BONUS WILL BE MADE. A LEE COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY 591793462 52349eby5 2006-11-15 48373959 CONSTRUCTION COSTS false false false B LEE COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY 591793462 52349ecm0 2007-04-05 121372432 REFUND SERIES 1999A BONDS false false false C LEE COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY 591793462 52349ecx6 2011-12-13 46940001 REFUND SERIES 1999B AND 2002 BONDS false false false A 0 0 50245269 2399516 0 0 967479 0 1977139 45001155 0 0 2009 false false true true B 18235000 0 123085549 7998711 0 0 2196947 0 2637946 0 110349735 0 2007 false true true true C 2078334 0 46974020 1197870 0 0 631744 0 34019 6105130 38996628 0 2011 true false true true A false false false false 0.00000 0.00000 0.00000 false false 0.00000 false true B false false false false 0.00000 0.00000 0.00000 false false 0.00000 false true C false false false false 0.00000 0.00000 0.00000 false false 0.00000 false true A false false false true false false 0 false 0 false true B true false false 0 false 0 false true C false true false false true false 0 false 0 false true A true B true C true part iv, line 2c date rebate computation performed the last arbitrage calculation was prepared on November 14, 2011 at which point there was no arbitrage rebate liability due. Part VI, Question 11B 990 REVIEW PROCESS The 990 is completed by a third party, and a draft is presented to the audit committee for review. The final version is e-mailed to all board members before filing with the IRS. Part VI, Question 12c Describe how conflict of interest policy is monitored & enforced Any Christian & Missionary Alliance Foundation (CMAF) board member or leadership staff in a position to make decisions with regard to CMAF's resources and stands to benefit from a decision, must fully disclose at first knowledge that a conflict of interest exists. Disclosures shall be in writing and directed to the chair of the board and/or the President. Information disclosed shall be held in confidence except where, in the judgment of these persons, the best interest of the organization requires further disclosure. All board members and leadership staff are requested to list on this form those substantive relationships that he or she maintains (or members of their family maintain) with organizations that do business with CMAF or otherwise could be construed to potentially affect his or her unbiased, decision-making authority or responsibility. In the event there is uncertainty as to the appropriateness of listing a particular relationship, the chair of the board of directors and/or president should be consulted. They in turn may elect to consult legal counsel, the executive committee, or the board of directors in executive session. A board member or leadership staff who has declared or has been found to have a conflict-of-interest in any proposed transaction or other matter will not participate in any discussion or debate regarding that transaction. The board of directors may request clarifying information from that person or persons involved but he or she may not vote on the matter in question and may not present at the time of the vote. With respect to restraint on participation, the president or the chair shall take action as is necessary to assure that the transaction is completed in the best interest of CMAF without the substantive involvement of the person who has the possible conflict of interest. Part VI, Question 15a Describe process for determining compensation The review of executive compensation was conducted by Barbara Manny of Benefits and Compensation Resources, LLC. The actual review for Peter Dys, President was started in late 2006 with board approval occurring in May, 2007. Part VI, Question 15b Describe process for determining compensation The review of other officer and key employee compensation was conducted by Barbara Manny of Benefits and Compensation Resources, LLC for the following individuals: Tim Lochridge, CFO and Steven Minniear, Vice-President of Health Care Services. This review was started in late 2006 and compensation was approved by the board in May, 2007. Part VI, Question 19 Describe how documents are made available to the public All governing documents, conflict of interest policy, and financial statements are available to the public upon request. Part I, Question 6 Volunteers Volunteerism: One clear indicator of a true non-profit is the willingness engendered among individuals to provide their time and personal talent to assist and support the organization through volunteerism. At Shell Point, 979 (almost half) of the entire population of 2,200 residents are registered volunteers in the community and many others also volunteer outside Shell Point with organizations that are associated with the community. The total number of documented volunteer hours in the past 20 years has been well over two million hours of volunteer service. Shell Point's volunteer program is such an important part of resident life in the community that the organization provides a department with two dedicated staff to oversee the program. There are more than 50 organized volunteer groups at Shell Point providing myriad services including the Pavilion Auxiliary, which has over 450 volunteers working within the facility's skilled nursing center to enhance the quality of life for residents living there. Other volunteer programs include a full-service library which is operated completely by resident volunteers, various service groups such as Adopt-A-Road, Huggie Hearts, Support Groups, Shell Point Ambassadors, and more. These programs not only enhance the Shell Point lifestyle, they also provide a sense of meaning and purpose in the personal lives of the individuals who are volunteering. Part VI, Section A, Questions 6, 7a & 7b Member Information Line 6: The corporation has only one class of members. The members of the corporation are the members of the Board of Directors of The Christian & Missionary Alliance. Line 7a: The corporation's Board of Directors (governing body) is elected by the members of the corporation. Line 7b: Certain decisions of the governing body (the incurrence of debt, for example) are subject to approval by the members of the corporation. CHRISTIAN AND MISSIONARY ALLIANCE INC PO BOX 35000 COLORADO SPRINGS CO 80935 131623940 CHURCH CO 501(c)(3) Line 1 NA false THE LEGACY FOUNDATION AT SHELL POINT 15010 SHELL POINT BLVD FORT MYERS FL 33908 800002145 FUNDRAISING FL 501(c)(3) Line 9 C&MA false ALLIANCE COMMUNITY FOR RETIREMENT LIVING 600 SOUTH FLORIDA AVE DELAND FL 32720 590817603 CCRC FL 501(c)(3) Line 9 C&MA false THE ORCHARD FOUNDATION PO BOX 35660 COLORADO SPRINGS CO 80935 841466105 STEWARDSHIP CO 501(C)(3) LN11 TYPE 1 C&MA false THE ALLIANCE DEVELOPMENT FUND INC 8595 EXPLORER DRIVE COLORADO SPRINGS CO 80920 841345047 LOAN FUNDING CO 501(C)(3) LN11 TYPE 1 C&MA false CAMA SERVICES INC PO BOX 35000 COLORADO SPRINGS CO 80935 841234511 RELIEF/DEVEL CO 501(C)(3) LINE 7 C&MA false NYACK COLLEGE 1 SOUTH BOULEVARD NYACK NY 10960 131740285 SCHOOL NY 501(C)(3) LINE 2 C&MA false TOWN & COUNTRY MANOR OF TCMA 555 EAST MEMORY LANE SANTA ANA CA 92706 951685807 ASSISTED LIV. CA 501(C)(3) LINE 9 C&MA false false false true false false false false false false false false true false false true false false false THE ORCHARD FOUNDATION C 208339 FMV Information on Controlled Organizations Part II, column g The organizations disclosed on Part II are controlled by the same organization, Christian & missionary Alliance, Inc. This causes a brother/sister control relationship with all other organization listed on Part II by way of contructive ownership under code section 318. All transactions occuring between the filing organization and the related organizations have been disclosed on Schedule R, Part V, line 2, but column g is marked as no, since they are treated as controlling one another under section 318.