2013-05-15T16:38:17-05:00 2012-06-30 BKD LLP 1551 N WATERFRONT PKWY STE 300 WICHITA KS 672066601 990 2011-07-01 481210697 ABERDEEN VILLAGE INC % BRUCE H SHOGREN ABER 3166851100 PO BOX 20440 WICHITA KS 672081440 BEVERLY WOODSMALL 2013-05-15 true ELIZABETH S HOGAN 3162652811 2011 2016-02-24 21:20:13Z BRUCE H SHOGREN PO BOX 20440 WICHITA KS 672081440 11163785 false X WWW.ABERDEENVILLAGE.ORG X 1998 KS TO PROVIDE QUALITY ACTIVE SENIOR LIVING AND HEALTH CARE WITHIN A CHRISTIAN-BASED COMMUNITY THROUGH A CONTINUUM OF SERVICE FOUNDED UPON THE VALUES OF RESPECT, DIGNITY AND INDEPENDENCE. 11 11 257 53 0 0 252010 33655 10920221 10939708 411964 158484 3767 1574 11587962 11133421 0 0 0 0 4433853 4586445 0 0 0 7390098 6850568 11823951 11437013 -235989 -303592 29281976 29356419 39798047 42405947 -10516071 -13049528 X TO PROVIDE QUALITY ACTIVE SENIOR LIVING AND HEALTH CARE WITHIN A CHRISTIAN-BASED COMMUNITY THROUGH A CONTINUUM OF SERVICE FOUNDED UPON THE VALUES OF RESPECT, DIGNITY AND INDEPENDENCE. false false 9377390 10939708 OPERATION OF A SENIOR LIVING AND CARE COMMUNITY IN OLATHE, KANSAS WHICH PROVIDES SERVICES TO SATISFY THREE BASIC NEEDS OF ELDERLY PERSONS, INCLUDING HOUSING, HEALTH CARE AND FINANCIAL SECURITY. SEE SCHEDULE O FOR CONTINUATION 9377390 true false false true false false false false false true true false false true true false true true false false false false false false false false false false false true true false false false false false false false false false false false false false false false true false false false false true 3 0 true 257 true false false false false false false false false false false X 11 11 false false false false true true true true true false false true true true true true true true false false KS X BRUCE H SHOGREN 3166851100 PO BOX 20440 WICHITA KS 672081440 X JOHN WELLS 1.0 X 0 0 0 REV J DICKS MCKELL 1.0 X 0 0 0 THEODORE B ICE 1.0 X 0 0 0 ELEANOR NELSON 1.0 X 0 0 0 DAN F HARRIS 1.0 X X 0 0 0 CONSTANCE S BANWART 1.0 X 0 0 0 REV HOWARD GLEASON 1.0 X X 0 0 0 RONALD H RIDGWAY 1.0 X 0 0 0 CONNIE WOOD 1.0 X 0 0 0 R LYMAN OTT PHD 1.0 X 0 0 0 RANDY WEDEL 1.0 X 0 0 0 TED DAY 1.0 X 0 0 0 REV JOHN L WILLIAMS 1.0 X 0 0 0 BRUCE H SHOGREN 5.0 X 0 193512 15256 DOUGLAS YODER 5.0 X 0 149988 5539 BEVERLY WOODSMALL 10.0 X 0 87750 14633 JOAN MILLER 10.0 X 0 91529 2070 SHERRY HIND 10.0 X 0 90789 6048 JERRY J DELASHAW 10.0 X 0 136886 7646 0 750454 51192 0 false true false REHAB CARE GROUP INC THERAPY SERVICES 659463 JM CONTRACTING INC GENERAL CONTRACTOR 240083 2 33655 33655 NET RESIDENT SERVICES 623990 10939708 10939708 10939708 24135 24135 138421 138421 0 26292 30364 -4072 -4072 -4072 0 0 0 All Other Misc Revenue 900099 1574 1574 1574 1574 1574 11133421 10939708 0 160058 0 0 0 0 0 0 4020755 3737497 283258 20800 19335 1465 246676 229298 17378 298214 277205 21009 587592 587592 5291 5291 27059 27059 0 0 0 169489 151536 17953 214709 214709 1112885 932088 180797 33740 11176 22564 0 405797 332921 72876 8610 2430 6180 0 7928 4515 3413 1578973 1295838 283135 0 1057116 867286 189830 120114 120114 ANCILLARY SERVICES 977911 977911 FOOD 517224 512224 5000 BAD DEBT EXPENSE 26130 26130 11437013 9377390 2059623 0 610316 990699 3098 2859 118065 0 922510 847759 0 0 0 0 0 0 0 0 8764 22637 32024687 14600196 17899679 17424491 5971955 5874155 0 0 0 0 0 0 3747589 4193819 29281976 29356419 979522 858382 0 0 10517502 13821824 26955960 26324880 0 0 0 0 0 0 0 0 1345063 1400861 39798047 42405947 X -10551564 -13080313 35243 30535 250 250 -10516071 -13049528 29281976 29356419 X -303592 -2229865 X false true true X false X 83747 31663 39429 252010 33655 440504 9195158 9636179 10213367 10920221 10939708 50904633 9540 9552 19092 9288445 9677394 10252796 11172231 10973363 51364229 0 0 0 0 0 0 51364229 378541 293365 326921 411955 162556 1573338 378541 293365 326921 411955 162556 1573338 545597 733926 5529 3767 1574 1290393 10212583 10704685 10585246 11587953 11137493 54227960 0.94719 0.94250 0.02901 0.03310 X false false false false false false false false false true 1245 1245 false false LOBBYING SCHEDULE C, PART II-B, LINE 1I 10% OF KAHSA DUES ARE DEDICATED TO LOBBYING. 250 250 250 250 1.00000 true false 1485140 1485140 24266835 9768433 14498402 2483961 1839551 644410 3788751 2992212 796539 17424491 FUNDS HELD BY FISCAL AGENT 2536715 ASSETS HELD IN TRUST 1254 UNAMORTIZED BOND COSTS 539191 FORWARD DELIVERY AGREEMENTS 1098341 ACCOUNTS RECEIVABLE - OTHER 120 ACCRUED INTEREST RECEIVABLE 18198 4193819 0 DUE TO PRESBYTERIAN MANORS INC 221436 DUE TO PMMA 1070026 WORKERS COMPENSATION RESERVE 109399 1400861 11133421 11437013 -303592 385899 385899 82307 11523392 385899 385899 11137493 -4072 -4072 11133421 11441085 11441085 -4072 -4072 11437013 INTENDED USES OF ORGANIZATION'S ENDOWMENT FUNDS SCHEDULE D, PART V, LINE 4 THE INCOME FROM THE ENDOWMENT FUNDS IS USED FOR THE RESTRICTED PURPOSE (IF APPLICABLE) SPECIFIED BY THE DONOR AT THE TIME OF THE GIFT. THE INCOME IS PRIMARILY USED TO PROVIDE CHARITY CARE FOR SYSTEM RESIDENTS AND TO PROVIDE SCHOLARSHIPS FOR SYSTEM EMPLOYEES. UNCERTAIN TAX POSITIONS SCHEDULE D, PART X, LINE 2 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. RECONCILIATION OF REVENUE SCHEDULE D, PART XII, LINE 4B RECLASS OF EXPENSES (4,072) RECONCILIATION OF EXPENSE SCHEDULE D, PART XIII, LINE 4B RECLASS OF EXPENSES (4,072) false false false false false false false false false BRUCE H SHOGREN 0 178430 0 0 0 15082 0 4459 0 10797 0 208768 0 0 DOUGLAS YODER 0 140061 0 0 0 9927 0 3406 0 2133 0 155527 0 0 COMPENSATION FROM A RELATED ORGANIZATION FORM 990, PART VII AND SCHEDULE J, PART I, LINE 3 & PART II COMPENSATION FOR BRUCE H SHOGREN, PRESIDENT/CEO, IS PROVIDED BY PRESBYTERIAN MANORS OF MID-AMERICA, INC. (PMMA), A RELATED ENTITY. PMMA USES A COMPENSATION COMMITTEE, FORM 990 OF OTHER ORGANIZATIONS, A WRITTEN EMPLOYMENT CONTRACT, A COMPENSATION SURVEY OR STUDY AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE TO ESTABLISH MR. SHOGREN'S COMPENSATION. THE COMPENSATION FOR ALL OTHER OFFICERS AND KEY EMPLOYEES IS ALSO PROVIDED BY PMMA. THE CEO OF PMMA USES COMPARABILITY DATA TO DETERMINE COMPENSATION FOR THE OTHER OFFICERS, KEY EMPLOYEES AND EXECUTIVE DIRECTORS. CITY OF OLATHE KANSAS 486034756 67942KBBO 2005-04-15 30130120 REFUND 2000 BONDS, COST OF ISSUE false false false 3905000 0 32038331 2106076 0 0 800127 0 0 0 0 0 false true true true 0 false true false 0 true SEE PART V 28. true false false TOTAL PROCEEDS OF ISSUE - DIFFERENCE FROM PART I, COLUMN E - INV. EARNINGS SCHEDULE K, PART II, LINE 3 GROSS PROCEEDS INVESTED IN A GIC - WELLS FARGO & MORGAN STANLEY SCHEDULE K, PART IV, LINE 4B PROGRAM SERVICE ACCOMPLISHMENTS FORM 990, PART III, LINE 4A HOUSING NEEDS ARE MET BY PROVIDING FACILITIES THAT ARE SPECIFICALLY DESIGNED TO MEET A COMBINATION OF PHYSICAL, EMOTIONAL, RECREATIONAL, AND SOCIAL NEEDS OF ELDERLY PERSONS. HEALTH CARE NEEDS ARE SATISFIED BY OFFERING A CONTINUUM OF CARE WHICH OFFERS SERVICES FOR THE FUTURE HEALTH CARE NEEDS OF RESIDENTS ON A SINGLE CAMPUS. FINANCIAL SECURITY IS ACHIEVED BY PROVIDING SERVICES AT THE LOWEST FEASIBLE COST. INCLUDED IS THE POLICY OF MAINTAINING THE RESIDENCE OF ANY PERSON WHO OUTLIVES HIS OR HER ABILITY TO PAY FOR THE COST OF RESIDENCY THROUGH NO FAULT OF THEIR OWN. MEMBERS FORM 990, PART VI, SECTION A, LINE 6 PRESBYTERIAN MANORS OF MID-AMERICA, INC., A NOT-FOR-PROFIT, 501(C)(3) ORGANIZATION IS THE SOLE MEMBER OF ABERDEEN VILLAGE, INC. ELECT MEMBERS OF THE GOVERNING BODY FORM 990, PART VI, SECTION A, LINE 7A PRESBYTERIAN MANORS OF MID-AMERICA, INC., BEING THE SOLE MEMBER OF ABERDEEN VILLAGE, INC. HAS THE RIGHT TO ELECT ALL THE BOARD OF TRUSTEES. GOVERNING BODY DECISIONS SUBJECT TO APPROVAL OF MEMBERS FORM 990, PART VI, SECTION A, LINE 7B PRESBYTERIAN MANORS OF MID-AMERICA, INC., BEING THE SOLE MEMBER OF ABERDEEN VILLAGE, INC. HAS THE RIGHT TO ELECT ALL THE BOARD OF TRUSTEES. FORM 990 REVIEW PROCESS FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT ACCOUNTING FIRM PREPARES AND REVIEWS THE 990. THE 990 IS THEN REVIEWED BY THE CFO AND THE ORGANIZATION'S CHAIR OF THE FINANCE COMMITTEE. ANY QUESTIONS OR CONCERNS THE CFO AND THE ORGANIZATION'S CHAIR OF THE FINANCE COMMITTEE HAVE ARE ADDRESSED AND ANY CORRECTIONS OR CLARIFICATIONS ARE MADE. THE FINAL FORM 990 WITH ALL REQUIRED SCHEDULES IS THEN PROVIDED TO ALL VOTING MEMBERS OF THE BOARD PRIOR TO FILING THE 990 WITH THE IRS. CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, PRESBYTERIAN MANORS OF MID-AMERICA, INC.'S ATTORNEY PRESENTS AND EXPLAINS THE CONFLICT OF INTEREST POLICY TO THE BOARD, THE OFFICERS, AND THE KEY EMPLOYEES. THE TRUSTEES, OFFICERS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANY CONFLICTS AND SIGN THE POLICY. IF A POSSIBLE CONFLICT OF INTEREST ARISES, IT IS REVIEWED BY THE ATTORNEY AND THE ORGANIZATION'S CEO WHO DETERMINE WHETHER A CONFLICT EXISTS. IF IT IS DETERMINED THAT A CONFLICT EXISTS, THE CONFLICTED INDIVIDUAL IS PROHIBITED FROM VOTING OR BEING INVOLVED IN DISCUSSIONS REGARDING THE CONFLICT. COMPENSATION REVIEW FORM 990, PART VI, SECTION B, LINES 15A & B THE COMPENSATION PAID BY PRESBYTERIAN MANORS OF MID-AMERICA, INC. (PMMA) TO THE CEO IS DETERMINED BY PMMA'S ATTORNEY PROVIDING PMMA'S BOARD OF TRUSTEES WITH COMPARABILITY DATA. DELIBERATION OF THE CEO'S COMPENSATION IS HELD IN EXECUTIVE SESSION AND THEIR DECISION IS DELIVERED TO HUMAN RESOURCES IN A LETTER FROM THE CHAIRMAN OF THE BOARD. THE COMPENSATION FOR ALL OTHER OFFICERS AND KEY EMPLOYEES IS ALSO PROVIDED BY PMMA. THE CEO OF PMMA USES COMPARABILITY DATA TO DETERMINE COMPENSATION FOR THE OTHER OFFICERS, KEY EMPLOYEES AND EXECUTIVE DIRECTORS. AVAILABILITY OF DOCUMENTS FORM 990, PART VI, SECTION C, LINE 19 ABERDEEN VILLAGE, INC. MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. OTHER CHANGES IN NET ASSETS FORM 990, PART XI, LINE 5 NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS 385,899 PRIOR PERIOD ADJUSTMENTS DUE TO FS RESTATEMENT (2,615,764) ------------- (2,229,865) HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JOHN WELLS TITLE:TRUSTEE HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:REV J. DICKS MCKELL TITLE:TRUSTEE HOURS:3 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:THEODORE B ICE TITLE:TRUSTEE HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:ELEANOR NELSON TITLE:TRUSTEE HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:DAN F HARRIS TITLE:TRUSTEE/CHAIR HOURS:3 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:CONSTANCE S BANWART TITLE:TRUSTEE HOURS:3 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:REV HOWARD GLEASON TITLE:TRUSTEE/VICE-CHAIR HOURS:3 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:RONALD H RIDGWAY TITLE:TRUSTEE HOURS:3 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:CONNIE WOOD TITLE:TRUSTEE HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:R. LYMAN OTT, PH.D. TITLE:TRUSTEE HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:RANDY WEDEL TITLE:TRUSTEE HOURS:3 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:TED DAY TITLE:TRUSTEE HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:REV JOHN L WILLIAMS TITLE:TRUSTEE HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:BRUCE H SHOGREN TITLE:PRESIDENT/CEO HOURS:35 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:DOUGLAS YODER TITLE:CHIEF OPERATING OFFICER HOURS:35 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:BEVERLY WOODSMALL TITLE:CFO/TREASURER HOURS:30 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JOAN MILLER TITLE:ASST. TREASURER/CONTROLLER HOURS:30 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:SHERRY HIND TITLE:SECRETARY HOURS:30 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JERRY J DELASHAW TITLE:V.P. PROJECT DEVELOPMENT HOURS:30 PRESBYTERIAN MANORS OF MID-AMERICA INC PO BOX 20440 WICHITA KS 672081440 480877587 MANAGEMENT KS 501(C)(3) 11B NA false PRESBYTERIAN MANORS INC PO BOX 20440 WICHITA KS 672081440 237154996 CCRC KS 501(C)(3) 9 PMMA false ASHFIELD ACTIVE LIVING & WELLNESS INC PO BOX 20440 WICHITA KS 672081440 205385139 CCRC MO 501(C)(3) 9 PMMA false SALINA PRESBYTERIAN MANOR ENDOWMENT FUND PO BOX 1337 SALINA KS 674021337 480937829 FUNDS MGMT KS 501(C)(3) 11B PMI false false false false false false false false false false false false true false true true false false false