2013-11-13T14:55:30-06:00 2013-06-30 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2012-07-01 237333148 FRIENDSHIP VILLAGE OF WEST COUNTY FRIE 6365321515 15201 OLIVE BOULEVARD CHESTERFIELD MO 63017 HOWARD CURTIS 6365321515 2013-11-12 1 JEFF PARKER P00970069 3149254300 2012 2016-02-24 21:20:13Z FRIENDSHIP VILLAGE CHESTERFIELD HOWARD CURTIS 15201 OLIVE BOULEVARD CHESTERFIELD MO 63017 33972682 0 X WWW.FVCHESTERFIELD.COM X 1973 MO THE VILLAGE SHALL BE OPERATED BY HIGH MORAL STANDARDS IN CONDUCTING ITS PERSONAL AND BUSINESS AFFAIRS, IN MAKING THE VILLAGE EACH RESIDENT'S HOME, IN CARING FOR EACH RESIDENT AND STAFF MEMBER, IN PROVIDING OPPORTUNITIES AND CHALLENGES FOR THE GROWTH OF EACH RESIDENT AND STAFF MEMBER ACCORDING TO BIBLICAL PRINCIPLES. 14 14 342 20 0 0 213493 24145 14739480 16000412 367893 1203765 224871 264445 15545737 17492767 0 0 0 0 7302286 7895453 0 0 41564 8705071 8554534 16007357 16449987 -461620 1042780 54147461 79643564 56505950 81233850 -2358489 -1590286 X FRIENDSHIP VILLAGE OF WEST COUNTY WILL BE OPERATED BY HIGH MORAL STANDARDS IN CONDUCTING ITS PERSONAL AND BUSINESS AFFAIRS, IN MAKING THE VILLAGE EACH RESIDENT'S HOME, IN CARING FOR EACH RESIDENT AND STAFF MEMBER, IN PROVIDING OPPORTUNITIES AND CHALLENGES FOR THE GROWTH OF EACH RESIDENT AND STAFF MEMBER. 0 0 8095505 11154552 THE VILLAGE IS A LIFE CARE SENIOR LIVING COMMUNITY, DESIGNED TO ACCOMMODATE PERSONS 63 YEARS OF AGE OR OLDER IN A DIGNIFIED MANNER. CURRENTLY, THE VILLAGE HAS 395 RESIDENCES AND A LICENSED 121-BED SKILLED NURSING FACILITY (THE "HEALTH CENTER"). THE PRIMARY INTENT OF FRIENDSHIP VILLAGE OF CHESTERFIELD, IS TO ASSURE THE RESIDENTS OF LIFE CARE THROUGHOUT THEIR RETIREMENT YEARS. THE VILLAGE IS DESIGNED TO CREATE AN ENVIRONMENT THAT WILL ENRICH THE LIVES OF THE PEOPLE WHO LIVE AND WORK THERE. THE DESIGN OF THE MAIN COMMON FACILITIES PROVIDES LARGE AREAS FOR DINING AND MEETINGS WITHOUT DETRACTING FROM THE HOMELIKE ENVIRONMENT OF THE VILLAGE. IN ADDITION TO PROVIDING A RESIDENCE FOR LIFETIME USE BY THE RESIDENT, FVC WILL PROVIDE: MAINTENANCE OF THE RESIDENCES AND COMMON AREAS; WEEKLY FLAT LAUNDRY SERVICE; FOOD SERVICE, INCLUDING ONE MEAL FOR EACH DAY IN THE MONTH AT NO ADDITIONAL CHARGE; THE SERVICES OF A CHAPLAIN AND RESIDENT SOCIAL DIRECTOR; SCHEDULED TRANSPORTATION SERVICES; 24-HOUR NURSING CARE IN THE HEALTH CENTER SEE ADDITIONAL PROGRAM DESCRIPTION; BIWEEKLY HOUSEKEEPING; A CALL SYSTEM; VARIOUS ADMINISTRATIVE SERVICES; AND ALL UTILITIES EXCEPT LONG DISTANCE TELEPHONE. 5124565 4845860 HEALTH CENTER - THE VILLAGE'S 121-BED HEALTH CENTER IS LICENSED TO PROVIDE SKILLED NURSING CARE. HEALTH CENTER SERVICES ARE AVAILABLE TO ALL RESIDENTS OF THE VILLAGE, AND RESIDENTS MAY BE ADMITTED DIRECTLY TO THE HEALTH CENTER FROM THEIR RESIDENCES, AND NEED NOT COME FROM A HOSPITAL. RESIDENTS ARE ENCOURAGED TO RETURN TO THEIR RESIDENCES AS SOON AS POSSIBLE. RESIDENTS WHO ARE UNABLE TO RETURN TO THEIR RESIDENCES, HOWEVER, HAVE THE BENEFIT OF PERMANENT CARE IN THE HEALTH CENTER. 13220070 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 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 78 0 342 1 0 0 0 0 0 0 0 0 X 14 14 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X BARBARA CHITWOOD 6367330152 15201 OLIVE STREET ROAD CHESTERFIELD MO 63017 REV BILL BELMAR 1.00 1.00 X 750 0 0 HOWARD CURTIS 1.00 1.00 X X 750 0 0 JOHN B LEWIS 1.00 1.00 X X 900 0 0 BARTH HOLOHAN 1.00 1.00 X 600 0 0 JEFFERY KLINGER 1.00 1.00 X X 750 0 0 MARY BETH MCGREEVY 1.00 1.00 X 600 0 0 GEORGE POLAND 1.00 1.00 X X 750 0 0 FRED SUTTON 1.00 1.00 X X 750 0 0 JUDY KOEHLER 1.00 1.00 X 600 0 0 FRANK HUELSKOETTER 1.00 1.00 X 600 0 0 LYDIA SEIBERT 1.00 1.00 X X 750 0 0 JOHN HANCOCK 1.00 1.00 X 150 0 0 D JERRY LEIGH 1.00 1.00 X 150 0 0 MACK BOOHER 2.00 X 600 0 0 MIKE HESELBARTH 40.00 X 0 0 0 8700 0 0 0 0 0 0 LIFE CARE SERVICES LLC 400 LOCUST DES MOINES IA 50309 MANAGEMENT FEES 673821 REHABCARE GROUP INC 800 NW 17TH AVENUE DELRAY BEACH FL 33445 CONTRACTED THERAPY 548697 MIDWEST STAFFING P O BOX 823461 PHILADELPHIA PA 19152 STAFFING AGENCY FOR NURSING 304359 ZILLNER MARKETING COMMUNICATIONS 8725 ROSEHILL ROAD SUITE 200 LENEXA KS 66215 ADVERTISING AGENCY 230295 SHARON CROWLEY 3915 HIGHWAY 61 SOUTH FESTUS MO 63028 CONTRACTED BEAUTICIAN 109875 5 24145 24145 APT SERVICE & MEALS 623000 8014878 8014878 NET MEDICAL CENTER REV 623000 4845860 4845860 ENTRANCE FEES RECOGNIZE 623000 3139674 3139674 16000412 374879 374879 17308801 16479915 828886 828886 828886 SPACE RENTALS 531120 60600 60600 MISCELLANEOUS 531120 53116 53116 LAUNDRY 531120 43059 43059 107670 107670 264445 17492767 16000412 0 1468210 X 209343 209343 6137512 5575200 547864 14448 65973 50752 15221 1025213 914457 110292 464 457412 407086 48838 1488 372953 372953 12157 12157 51705 51705 37318 37318 271769 246605 25164 823710 707583 116127 1316815 1250992 65823 51716 37194 14522 10359 7630 2729 1197695 1197695 2264436 2161460 102976 188924 180333 8591 DIETARY 1002492 1002492 MEDICAL CENTER 787509 787509 RESIDENT SERVICES 86158 86158 MAINTENANCE 47889 47889 30929 3335 27594 16449987 13220070 3188353 41564 1467142 2133616 705362 1046167 235116 219386 227605 67458400 28508345 33324569 38950055 12145090 12349881 83390 767019 6186792 23949835 54147461 79643564 2330294 4922630 21585000 44245000 32590656 32066220 56505950 81233850 X -2358489 -1605286 15000 -2358489 -1590286 54147461 79643564 1042780 -274577 0 X X 0 1 X 1 0 X 61100 33550 213493 24145 332288 14185139 14538285 14795166 14737633 16000412 74256635 14185139 14599385 14828716 14951126 16024557 74588923 0 507360 698591 305356 1917971 660487 4089765 507360 698591 305356 1917971 660487 4089765 70499158 1083102 770102 620745 506162 374879 3354990 1083102 770102 620745 506162 374879 3354990 259720 340550 218905 226719 264445 1310339 15527961 15710037 15668366 15684007 16663881 79254252 0.88950 0.88550 0.04230 0.05200 X SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2008 AMOUNT: $ 259,720. 2009 AMOUNT: $ 340,550. 2010 AMOUNT: $ 218,905. 2011 AMOUNT: $ 226,719. 2012 AMOUNT: $ 53,116. GARAGE FEES - 2012 AMOUNT: $ 29,457. AIL - 2012 AMOUNT: $ 2,651. LAUNDRY - 2012 AMOUNT: $ 43,059. GUEST ROOM - 2012 AMOUNT: $ 26,445. BEAUTY AND BARBER - 2012 AMOUNT: $ 28,151. GIFT/CONVENIENCE STORE - 2012 AMOUNT: $ 20,966. SPACE RENTALS - 2012 AMOUNT: $ 60,600. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 681915 681915 50182788 21738864 28443924 6688239 6688239 3836024 2369829 1466195 6069434 4399652 1669782 38950055 INTEREST RECEIVABLE 41512 DEBT SERVICE RESERVE 4188634 INTEREST FUND 2024528 CONSTRUCTION FUND 14799019 VILLA ESCROW FUND 2896142 23949835 ADVANCE DEPOSITS 373994 NET DEFERRED ENTERANCE FEE REVENUE 31140815 REFUNDABLE ENDOWMENTS 551411 32066220 X 17218190 -274577 -274577 17492767 0 17492767 16449987 0 16449987 0 16449987 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE VILLAGE IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE VILLAGE APPLIES THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS IN ACCORDANCE WITH THE INCOME TAX STANDARD. THIS STANDARD PRESCRIBES RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE VILLAGE'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE VILLAGE IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS AND 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 FISCAL YEARS 2010 TO 2012 ARE OPEN TO EXAMINATION BY FEDERAL, LOCAL, AND STATE AUTHORITIES. A THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF ST LOUIS MISSOURI 431170145 791524AP6 2007-07-11 29179788 FINANCE IMPROVEMENTS AND REFUND PRIOR BONDS 0 0 0 B THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF ST LOUIS 431170145 791524BR1 2012-12-21 23235300 NEW CAPITAL PROJECTS AND IMPROVEMENTS 0 0 0 A 5675000 29542828 1981881 573200 26987747 2010 1 1 1 1 B 23235300 2206753 464706 691404 19872437 0 0 0 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 0 0 0 1 1 0 0 0 1 B 0 1 0 0 0 0 0 0 1 A 1 B 1 SCHEDULE K PART IV, ARBITRAGE, LINE 2C DATE REBATE COMPUTATION PERFORMED ISSUER NAME: THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF ST. LOUI DATE THE REBATE COMPUTATION WAS PERFORMED: 07/01/2012 FORM 990, PART VI, SECTION A, LINE 3 MANAGEMENT OF THE VILLAGE IS PERFORMED BY LIFE CARE SERVICES (LCS) UNDER CONTRACT WITH FVC. LCS'S RESPONSIBILITIES INCLUDE RECRUITING AND EMPLOYING THE EXECUTIVE DIRECTOR AND HEALTH CENTER ADMINISTRATOR; SUPERVISING THE LICENSING, EQUIPPING, AND STAFFING OF THE VILLAGE; PREPARING ANNUAL BUDGETS; ESTABLISHING AND OPERATING A SYSTEM OF FINANCIAL CONTROLS FOR THE VILLAGE, INCLUDING COMPARATIVE ANALYSES WITH OTHER FACILITIES; SUPERVISING THE DELIVERY OF HEALTH CARE SERVICES WHICH MEET THE GUIDELINES OF THE FEDERAL MEDICARE (TITLE XVIII) PROGRAM; AND OVERSEEING THE FOOD SERVICE AND QUALITY OF ACCOMMODATIONS PROVIDED BY THE VILLAGE. FORM 990, PART VI, SECTION B, LINE 11 A COPY OF THE 990 IS PROVIDED TO THE ORGANIZATION FOR REVIEW AND COMMENT BY THE EXECUTIVE DIRECTOR AND THE BOARD OF DIRECTORS. UPON FINAL APPROVAL BY THE BOARD AND EXECUTIVE DIRECTOR, THE RETURN IS AUTHORIZED TO BE TRANSMITTED ELECTRONICALLY TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST POLICY ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 EVERY TWO YEARS THE ORGANIZATION HIRES AN INDEPENDENT COMPANY TO PREPARE A SALARY SURVEY AND THOSE SALARIES ARE COMPARED TO THE CURRENT SALARIES. THIS SURVEY IS THEN REVIEWED BY THE EXECUTIVE COMMITTEE TO DETERMINE APPROPRIATE SALARIES. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE TO THE PUBLIC UPON REQUEST. OFFICER COMPENSATION FORM 990, PART IX, LINE 5 THE OFFICER COMPENSATION LISTED ON LINE 5, IS PAID BY THE MANAGEMENT COMPANY, LIFE CARE SERVICES AND IS REIMBURSED BY THE ORGANIZATION. W-2'S ARE ISSUED BY THE MANAGEMENT COMPANY. FORM 990, PART XII, LINE 2C PROCESSES HAVE NOT CHANGED FROM PRIOR YEARS. FRIENDSHIP VILLAGE SUNSET HILLS 12503 VILLAGE CIRCLE DR ST LOUIS MO 63127 431155242 ASSISTED LIVING FACILITY MO 501(C)(3) 509(A)(2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0