2013-05-13T12:03:36-00:00 2012-06-30 PLANTE & MORAN PLLC 27400 NORTHWESTERN HWY SOUTHFIELD MI 48034 990 2011-07-01 453137352 Sun Health Colonnade SUNH 6232633700 PO Box 6030 Sun City West AZ 85376 William T Sellner 2013-05-13 true SUSAN MIENCIER 2483522500 2013-05-13 2011 2016-02-25 16:41:14Z X X Ronald D Guziak 14719 W Grand Ave Surprise AZ 85374 2566036 false X www.sunhealthseniorliving.org/colonnade X 2011 AZ To own and operate a continuing care retirement community that is specifically designed to meet the needs of the elderly and provides a combination of the physical, emotional, recreational, social, religious and other needs of the elderly residents of the community. 18 17 0 6 0 0 2048481 7300 510255 2566036 0 0 1077386 0 0 2493366 3570752 -1004716 20795864 6720771 14075093 X To own and operate a continuing care retirement community that is specifically designed to meet the needs of the elderly and provides a combination of the physical, emotional, recreational, social, religious and other needs of the elderly residents of the community. true false 3170054 2048481 Providing a continuing care retirement community that meets the needs of the elderly and provides for the physical, emotional, recreational, social, religious and other needs of both residents and the Surprise, Arizona and Sun City West, Arizona community at large. 3170054 true false false false false false false true false true false false false true true true true false false false false false false false false false false false true false false false false false false false false false false false false false false false false true true true false false true 35 0 true 0 false false false false false false false false false false X 18 17 false true false false true true true true true false false true true true true false true true true false AZ X Sharon Grambow 6238324335 14719 W Grand Ave Surprise AZ 85374 X Jon Wohler 001.00 X X 0 0 0 R Jack Stephenson 001.00 X X 0 0 0 A Steven Charney MD 001.00 X X 0 0 0 Sandra L Foell 001.00 X X 0 0 0 Richard V Livengood 001.00 X X 0 0 0 Darl Bachmann 001.00 X 0 0 0 Larry D Baker 001.00 X 0 0 0 Leonard F De Baker 001.00 X 0 0 0 Patricia Lewis Finnell 001.00 X 0 0 0 Frank E Joyce 001.00 X 0 0 0 L Birt Kellam 001.00 X 0 0 0 Robert McMillan 001.00 X 0 0 0 Herman L Orcutt 001.00 X 0 0 0 Barbara Robey 001.00 X 0 0 0 Cathy E Ross 001.00 X 0 0 0 Janis Ryan 001.00 X 0 0 0 Dean L Strycker MD 001.00 X 0 0 0 Ronald D Guziak 050.00 X 0 704408 12526 William T Sellner 050.00 X 0 434476 83276 Sharon A Grambow 050.00 X 0 225020 9865 1363904 105667 3 false true false Sun Health Senior Living LLC 14719 W Grand Ave Surprise AZ 85374 Mgmt services employee leasing 1157283 1 Resident Services 623000 2048481 2048481 2048481 7300 7300 Write-off of Future Services Obligation 900099 500000 500000 Refund of Utility Deposit 900099 10255 10255 510255 2566036 2048481 517555 0 0 0 0 142441 142441 0 792587 638524 154063 0 71192 71192 71166 62708 8458 91898 91898 796 796 36402 36402 0 0 24777 9494 15283 394064 394064 95533 82714 5661 83795 83795 0 991729 991729 1429 1429 0 0 49510 49510 0 405557 405557 28199 28199 Resident Supplies Services 103590 107835 2913 Resident Dining Services 111499 111499 Resident Health Center Expense 8374 8374 Resident Home Exchange Program Costs 66214 66214 0 3570752 3170054 400698 0 114034 1101147 57193 1210158 16904 14909 18194381 405557 17788824 492695 0 20795864 817636 4836038 492695 574402 0 6720771 X 14075093 0 14075093 0 20795864 X -1004716 15079809 X false true true X false X 0.00000 2048481 2048481 2048481 2048481 389850 389850 389850 389850 1658631 0 0 0 510255 510255 2558736 2558736 X 0.00000 0.00000 Part III Line 12 The amount recorded on line 12 consistes of two items 500,000 was a write-off of a liability for future healthcare for residents. Sun Health Colonnades actuarial consultants determined that Sun Health Colonnade did not require an additional liability for future healthcare of residents. 10,255 was a refund of a utility deposit. false true 6000000 6000000 11061656 272575 10789081 754593 129947 624646 378132 3035 375097 17788824 Resident Refund Payable 12792 Life Care Healthcare Liability Refundable Entrance Fees 561610 574402 2566036 3570752 -1004716 -1004716 2566036 2566036 2566036 3570752 3570752 3570752 IV 2b The organization accepts deposits from individuals who wish to reserve an independent living home. The deposits are held in an escrow account until the prospective resident cancels their agreement with the organization or becomes a resident. Escrow amounts held at the end of the year under these arrangements were 492,695. X FIN 48 Footnote - Colonnade is a nonprofit corporation as described in section 501c3 of the Internal Revenue Service code the Code and is exempt from federal and state income taxes. In addition, Colonnade qualifies for the charitable contribution deduction under Section 170 of the Code and has been classified as an organization that is not a private foundation. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken X and recognize uncertain positions that more likely than not would not be sustained upon examination by the Internal Revenue Service or other applicable taxing authorities. Management has analyzed the tax positions taken by Colonnade and has concluded that as of June 30, 2012, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. Management believes Colonnade is no longer subject to tax examinations X for fiscal years ended prior to 2008. false true false false false false false false false false Ronald D Guziak 398017 245874 60517 9800 2726 716934 William T Sellner 255672 155704 23100 70704 12572 517752 Sharon A Grambow 176313 42500 6207 580 9285 234885 I 3 Mr. Ronald Guziak is the President and CEO of Sun Health Services, the sole member of Sun Health Colonnade. None of Mr. Guziaks compensation is allocated to Sun Health Colonnade. In his role as the President and CEO of Sun Health Services, Mr. Guziak also serves as President and CEO of Sun Health Foundation and Sun Health Partners, affiliated organizations. Effective July 1, 2012, Mr. Guziak was named President and CEO of Sun Health Colonnade and has responsibility for I 3 all senior living operations owned by Sun Health Services. Mr. Guziaks, Mr. Sellners and Ms. Grambows compensation is determined and monitored by the Management Review Committee of the Sun Health Services board of directors and subject to final approval by that board. The Management Review Committee utilizes a national, independent compensation consultant firm to ensure management compensation is consistent with the market for executives commensurate with their duties, responsibilities and I 3 span of control. Further, Mr. Guziak has an employment contract executed with the board of directors. The salaries disclosed on Schedule J, Part II, represent the aggregate compensation to the respective individuals for their services to Sun Health Services, Sun Health Foundation, Sun Health Partners, Sun Health Grandview Terrace, La Loma Senior Living Services and Sun Health Colonnade. None of the compensation reflected on Schedule J is allocated or paid by Sun Health Colonnade. I 4 Mr. Ronald Guziak and Mr. William Sellner participate in a board endorsed 457f plan. Each participant deferred 16,500 into the plan. Mr. Ronald Guziak received a 457f payment of 41,261. The 457f plan carries a substantial risk of forfeiture in that vesting only occurs the earlier of 5 years from the date of deposit, age 62, or rule of 80 age and service. Form 990 Part VI 3 and 6 The board of directors retains Sun Health Senior Living, LLC, a related entity, to manage the operation of the facility. Sun Health Senior Living, LLC is member owned by Sun Health Services, Sun Health Colonnades sole member. Form 990 Part VI 7b Certain reserve powers are maintained by Sun Health Services, as sole member. These reserved powers include the power to elect the board of directors of the organization, to remove any director upon written notice to such director and to the chairman of the board and to hire or terminate the president and chief executive officer of the organization upon written notice to such individual and the chairman. Form 990 Part VI 11 The return is prepared by management, reviewed by independent accountants and the audit committee and read by the board of directors before filing. Form 990 Part VI 12c On an annual basis board members and management staff are required to submit a conflict of interest questionnaire for board and management review, as appropriate. The questionnaire provides specific instructions that the form must be updated if any situation arises during the year that might constitute a conflict. The audit committee has responsibility for intervening, if necessary, on conflict of interest matters. Any individual found to be in conflict will abstain from the decision making process. Form 990 Part VI 15 The Management Review Committee, as provided in the organizationss by-laws, has a responsibility for the compensation of all senior management. Annually, salaries of senior management are reviewed and approved by the organizations board of directors. The deliberation and decision of the compensation arrangements is contemporaneously substantiated in the organizations minutes. An independent conpensation consultant is retained by the organization periodically to assist with the determination of the compensation and benefits for all senior management. The compensation process was last undertaken in 2012. Form 990 Part VI 19 Governing documents and conflict of interest policies are generally not made available to the public. Financial statements are available upon request. Form 990 Part VII 1 Sun Health Colonnade has a management agreement with Sun Health Senior Living, LLC under which the organization pays 5 of gross revenues, with a minimum amount established, as defined in the agreement. In addition, Sun Health Senior Living, LLC employs all of the personnel who work for the organization and incurs other direct costs on behalf of the organization for which the organization reimburses Sun Health Senior Living, LLC based on actual costs incurred. During the period, the organization incurred management fees and reimbursable expenses totalling 1,157,283. Form 990 Part III 2 Sun Health Colonnade was granted nonprofit status under section 501c3 of the Internal Revenue Code as of June 24, 2011. As such this is the initial year of operations as a nonprofit organization. Form 990 Part VI 7a The organization has a board of directors elected to serve a term of three years or until their resignation or removal. The terms of the directors are staggered such that approximately one-third of the directors are elected each year. Directors are eligible to serve a maximum of three consecutive terms without regard to partial terms due to staggering or the filling of vacancies. Form 990 Part XI 5 Sun Health Colonnade received its IRS determination letter granting exemption under section 501c3 as of June 24, 2011 so this is the initial filing of Form 990. The amounts listed on line 5 of Part XI are the net assets transferred from the Colonnade partnership at that time. Form 990 Part VII 1a These individuals devote weekly time to the following organizations William T. Sellner, 40 hours to Sun Health Services, 6 hours to Sun Health Partners, 4 hours to Sun Health Foundation Ronald D. Guziak, 28 hours to Sun Health Services, 20 hours to Sun Health Foundation and 2 hours to Sun Health Partners Sharon Grambow, 15 hours to Sun Health Colonnade, 15 hours to La Loma Senior Living Services, Inc.,15 hours to Sun Health Grandview Terrace, LLP and 5 hours to Sun Health Services. Mr. Guziak and Mr. Sellner devoted 10 hours to the combined senior living entities including Sun Health Grandview Terrace and La Loma Senior Living. The following board members devoted time to Sun Health Services, a related organization Sandra L. Foell, 2 hours and Richard V. Livengood, 2 hours. The following board members devoted time to Sun Health Foundation, a related organization Darl Bachmann, 6 hours Sandra L. Foell, 5 hours L. Birt Kellam, 2 hours Cathy E. Ross, 2 hours Janis Ryan, 2 hours and Jon Wohler, 2 hours. Form 990 Part VI Section A Line 3 and 6 The board of directors retains Sun Health Senior Living, LLC, a related entity, to manage the operation of the facility. Sun Health Senior Living, LLC is member owned by Sun Health Services, Sun Health Colonnades sole member. Form 990 Part VI Section A Line 7b Certain reserve powers are maintained by Sun Health Services, as sole member. These reserved powers include the power to elect the board of directors of the organization, to remove any director upon written notice to such director and to the chairman of the board and to hire or terminate the president and chief executive officer of the organization upon written notice to such individual and the chairman. Form 990 Part VI Section A Line 11 The return is prepared by management, reviewed by independent accountants and the audit committee and read by the board of directors before filing. Form 990 Part VI Section A Line 12c On an annual basis board members and management staff are required to submit a conflict of interest questionnaire for board and management review, as appropriate. The questionnaire provides specific instructions that the form must be updated if any situation arises during the year that might constitute a conflict. The audit committee has responsibility for intervening, if necessary, on conflict of interest matters. Any individual found to be in conflict will abstain from the decision making process. Form 990 Part VI Section A Line 15 The Management Review Committee, as provided in the organizationss by-laws, has a responsibility for the compensation of all senior management. Annually, salaries of senior management are reviewed and approved by the organizations board of directors. The deliberation and decision of the compensation arrangements is contemporaneously substantiated in the organizations minutes. An independent conpensation consultant is retained by the organization periodically to assist with the determination of the compensation and benefits for all senior management. The compensation process was last undertaken in 2012. Form 990 Part VI Section A Line 19 Governing documents and conflict of interest policies are generally not made available to the public. Financial statements are available upon request. Form 990 Part VII Section B Line 1 Sun Health Colonnade has a management agreement with Sun Health Senior Living, LLC under which the organization pays 5 of gross revenues, with a minimum amount established, as defined in the agreement. In addition, Sun Health Senior Living, LLC employs all of the personnel who work for the organization and incurs other direct costs on behalf of the organization for which the organization reimburses Sun Health Senior Living, LLC based on actual costs incurred. During the period, the organization incurred management fees and reimbursable expenses totalling 1,157,283. Form 990 Part III Line 2 Sun Health Colonnade was granted nonprofit status under section 501c3 of the Internal Revenue Code as of June 24, 2011. As such this is the initial year of operations as a nonprofit organization. Form 990 Part VI Line 7a The organization has a board of directors elected to serve a term of three years or until their resignation or removal. The terms of the directors are staggered such that approximately one-third of the directors are elected each year. Directors are eligible to serve a maximum of three consecutive terms without regard to partial terms due to staggering or the filling of vacancies. Form 990 Part XI Line 5 Sun Health Colonnade received its IRS determination letter granting exemption under section 501c3 as of June 24, 2011 so this is the initial filing of Form 990. The amounts listed on line 5 of Part XI are the net assets transferred from the Colonnade partnership at that time. Form 990 Part VII Section A Line 1a These individuals devote weekly time to the following organizations William T. Sellner, 40 hours to Sun Health Services, 6 hours to Sun Health Partners, 4 hours to Sun Health Foundation Ronald D. Guziak, 28 hours to Sun Health Services, 20 hours to Sun Health Foundation and 2 hours to Sun Health Partners Sharon Grambow, 15 hours to Sun Health Colonnade, 15 hours to La Loma Senior Living Services, Inc.,15 hours to Sun Health Grandview Terrace, LLP and 5 hours to Sun Health Services. Mr. Guziak and Mr. Sellner devoted 10 hours to the combined senior living entities including Sun Health Grandview Terrace and La Loma Senior Living. The following board members devoted time to Sun Health Services, a related organization Sandra L. Foell, 2 hours and Richard V. Livengood, 2 hours. The following board members devoted time to Sun Health Foundation, a related organization Sun Health Services 14719 W Grand Ave Surprise AZ 85374 262967251 Support org - Health AZ 501c3 11a NA false La Loma Senior Living Services Inc 14154 Denny Blvd Litchfield Park AZ 85340 861023848 Senior Living AZ 501c3 9 Sun Health Services true Sun Health Foundation 14719 W Grand Ave Surprise AZ 85374 237107959 Fundraising AZ 501c3 7 NA false Sun Health Grandview Terrace LLP 14515 W Granite Valley Dr Sun City West AZ 85374 860795477 Senior living AZ N/A Related false false Sun Health Partners 14719 W Grand Ave Surprise AZ 85374 860796950 Investments AZ N/A C Corp false false false false false false false false false false false true false false true false false false Sun Health Services o 1065384 Actual incurred Sun Health Services l 92000 Actual Incurred V 1 Employee costs of 1,065,384 were purchased through Sun Health Senior Living, LLC, a disregarded entity whose sole member is Sun Health Services. Management fees of 92,000 were paid to Sun Health Senior Living, LLC, a disregarded entity whose sole member is Sun Health Services.