2013-11-13T10:31:46-06:00 2012-12-31 410746749 CliftonLarsonAllenLLP 5001 Spring Valley Road Suite 600W Dallas TX 75244 990 2012-01-01 741501375 Westminster Manor WEST 5124544711 4100 Jackson Austin TX 78731 Sarah Loyd 5124544711 2013-11-13 1 Troy Langsdale P00847944 9723835700 2012 2016-02-24 21:20:13Z Brian L Robbins 4100 Jackson Austin TX 78731 105682233 0 X www.westminstermanor.org X 1967 TX The goal of Westminster Manor is to relieve the retired person of the responsibility of home management and to provide economical support and nursing care in the company's health facility for the residents. 12 12 411 44 326152 46439 26391 16322 19396783 24043536 -728649 -1397658 285504 326152 18980029 22988352 0 0 0 0 8636635 10113136 0 0 0 8674888 16522504 17311523 26635640 1668506 -3647288 142330855 143946679 143707283 147682411 -1376428 -3735732 X The goal of Westminster Manor is to relieve the retired person of the responsibility of home management and to provide economical support and nursing care in the company's health facility for the residents. 0 0 6084255 544956 Food Service - The Organization provides food services to maintain the health and well being of its residents. 7146378 7210178 Medical Center - The organization maintains a nursing care facility to meet the health needs of its elderly residents. 12278878 15995772 Manor Apartments - The Organization provides apartments and assisted living services to the elderly. 290485 292630 Assisted Living - The Organization obtained state license for a 22 bed Assisted Living unit. 290485 292630 25799996 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 97 0 411 1 1 1 0 0 0 0 0 0 0 0 0 X 12 12 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 1 0 X Sarah Loyd & Scott Thompson 5124544711 4100 Jackson Austin TX 78731 William D Brown 1.00 0.00 X 0 0 0 Samuel Bryant 1.00 0.00 X 0 0 0 Tommy Cowan 1.00 0.00 X 0 0 0 Lee Doughtie 1.00 0.00 X 0 0 0 Mike Eledge 1.00 0.00 X X 0 0 0 Carolyn Gallagher 1.00 0.00 X X 0 0 0 Dean Greenwood 1.00 0.00 X 0 0 0 Margaret Gosselink 1.00 0.00 X 0 0 0 Tom Granger 1.00 0.00 X 0 0 0 Linda Prentice 1.00 0.00 X X 0 0 0 David Quintanilla 1.00 0.00 X 0 0 0 Tibby Wright 1.00 0.00 X 0 0 0 Helen Covert 1.00 0.00 X 0 0 0 Peter Flawn 1.00 0.00 X 0 0 0 Brian Robbins 60.00 0.00 X 0 0 0 Charles Borst 60.00 0.00 X 0 0 0 Lamar Urbanovsky 60.00 0.00 X 199534 0 0 Anthony Chin 60.00 0.00 X 169490 0 5522 Heather Potts 60.00 0.00 X 119802 0 16517 Ronna Robbins 60.00 0.00 X 117376 0 5522 606202 0 27561 6 0 1 0 White Construction Co 2705 Bee Cave Rd 250 Austin TX 78746 Construction Contractor 7154122 Sysco Foods 101 Chisholm Trail Round Rock TX 78681 Food Supplier 766109 Life Care Services 400 Locust St Suite 820 Des Moines IA 50309 Management Consulting 683630 RehabCare 7733 Forsyth Blvd 2300 St Louis MO 63105 Therapy Services 620729 Cawood Produce 2311 W Rundberg Ln Austin TX 78758 Food Supplier 306695 17 16322 16322 Net Service Revenue 110000 24043536 24043536 24043536 221828 221828 81074395 81245048 1448833 -170653 -1448833 -1619486 -1619486 Catering Income 722320 326152 326152 326152 22988352 24043536 326152 -1397658 255990 247959 8031 7989180 7738534 250646 1086581 1052492 34089 781385 756870 24515 470667 455901 14766 119010 115276 3734 50512 48927 1585 128951 124905 4046 369542 357948 11594 37396 36223 1173 85560 82876 2684 3016743 2922098 94645 45838 44400 1438 4202 4070 132 3680889 3565408 115481 4043963 3917091 126872 323330 313186 10144 Food 1648759 1597032 51727 Supplies 786452 761779 24673 Medical/Therapy Expense 681979 660583 21396 Maintenance & Equipment 515114 498953 16161 513597 497485 16112 26635640 25799996 835644 0 63423 61087 24334415 29044519 1071662 1793140 89785 98607 2061688 1722585 103018032 27739172 12403636 75278860 102306246 35947881 142330855 143946679 8627504 7538122 136449 98399 92120000 68439735 3415655 0 39407675 71606155 143707283 147682411 X -1376428 -3735732 -1376428 -3735732 142330855 143946679 X -3647288 1265351 22633 X X 0 1 X 1 0 X 19323 87008 32289 26391 16322 181333 16433844 17380328 18608550 19396783 24043536 95863041 16453167 17467336 18640839 19423174 24059858 96044374 0 0 0 96044374 652819 382474 295131 250369 221828 1802621 652819 382474 295131 250369 221828 1802621 156189 158207 168764 285504 326152 1094816 17262175 18008017 19104734 19959047 24607838 98941811 0.97070 0.96220 0.01820 0.02730 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1195084 1195084 91776730 21843375 69933355 818944 528077 290867 9227274 5367720 3859554 75278860 Construction in Progress 9940806 Bond Funds 26007075 35947881 Deposits & Advance Payments 1067567 Unearned Entrance Fees - Life Tenancy Agreements 65936662 Refund Reserve Payable 4404918 Interest Rate Swap Agreement 197008 71606155 X 24276336 1265351 22633 1287984 22988352 0 22988352 26635640 0 26635640 0 26635640 Description of Uncertain Tax Positions Under FIN 48: Part X, Line 2: The Manor's income tax returns are subject to review and examination by federal, state, and local authorities. The Manor is not aware of any activities that would jeopardize its tax-exempt status. The Manor 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 years 2009 to 2011 are open to examination by federal, state, and local authorities. Part XI, Line 2d - Other Adjustments: Change in Value of Split Interest 22,633. 0 0 0 0 0 0 0 0 0 Lamar Urbanovsky 199534 0 0 0 0 0 0 0 0 0 199534 0 0 0 Anthony Chin 169490 0 0 0 0 0 0 0 5522 0 175012 0 0 0 A El Campo Health Facilities Development 760491527 2005-10-01 10000000 Refinance of outstanding debt 0 0 0 B Travis County Health Facilities Development 742251752 2009-12-01 23400000 ST financing of new construction 0 0 0 C Travis County Health Facilities Development 742251752 89438LCB2 2010-02-23 64620000 LT financing of new construction with reserve fund 0 0 0 A 6910000 10000000 145000 2325253 7529747 2005 1 0 1 1 B 23400000 23400000 468000 22932000 2012 0 0 1 1 C 64620000 5764831 1292400 57562769 2013 0 0 0 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 A 0 0 0 1 1 0 0 0 1 B 0 1 0 0 1 0 0 0 1 C 0 1 0 0 1 0 0 0 1 A 1 B 1 C 1 Schedule K Part IV, Arbitrage, Line 2c Date Rebate Computation Performed Issuer Name: El Campo Health Facilities Development Date the Rebate Computation was Performed: 11/22/2010 Form 990, Part VI, Section A, line 3 According to a signed agreement entered into January 1, 2004, Westminster Manor pays management fees to an unrelated organization, Life Care Services, a management company, to provide the organization with directors as well as other services. The directors are compensated by the management company, and Westminster Manor reimburses Life Care Services with monthly management fees for the compensation paid and other services provided. Form 990, Part VI, Section B, line 11 A copy of the Form 990 is provided to the entire governing body before it is filed. The Form 990 is reviewed by the Accounting Director and the Executive Director before it is filed with the Internal Revenue Service. Form 990, Part VI, Section B, line 12c The organization relies on the integrity and honesty of those who must comply with the conflict of interest policy. Form 990, Part VI, Section B, line 15b The Executive Director and Health Care Administrator are employees of Life Care Services Management Co. As part of the current management contract, these employees are compensated through Life Care Services. This is part of Management Company contract. The last contract renewal was Feb 2009(4 yrs) Form 990, Part VI, Section C, line 19 Westminster Manor Health Facilities Corp does not make their governing documents and conflict of interest policy available to the public. Monthly and quarterly financial statements are posted to the EMMA website. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 9: Change in Value of Split Interest 22,633. Form 990, Part XII, Line 2C: The organization has a committee which assumes responsibility for choosing the independent auditor and oversight of the independent audit. This process is consistent with prior years. In 2012, Westminster Manor's management company, Life Care Services, compensated Executive Director Brian Robbins and Health Care Administrator Charles Borst in the amounts of $138,750 and $116,840, respectively. Per IRS guidance, no compensation is shown on Form 990, Part VII for Brian Robbins and Charles Borst.