2013-04-10T13:50:21-05:00 2012-05-31 BKD LLP 211 N BROADWAY SUITE 600 ST LOUIS MO 631022733 990 2011-06-01 430784786 St Andrews Resources for Seniors % GREG ELLIOTT STAN 3147260111 6633 DELMAR BLVD ST LOUIS MO 63130 GREG ELLIOTT 2013-04-10 true Donna J Larson 3142315544 2011 2016-02-25 16:41:14Z Mary Alice Ryan CEO 6633 Delmar Blvd St Louis MO 63130 20691025 false X STANDREWS1.COM X 1961 MO OUR VISION IS A SOCIETY WHERE ALL ELDERS ARE RESPECTED, PRODUCTIVE, SECURE, AND FULFILLED. OUR MISSION IS TO EMPOWER ELDERS AND THEIR CAREGIVERS THROUGH CHOICES AND OPTIONS THAT FOSTER A VITAL LIFE. 18 18 384 46 0 0 208336 228608 19226823 19721067 145117 253698 389908 448585 19970184 20651958 184424 177458 0 0 8174732 8459752 0 0 0 12518064 12821444 20877220 21458654 -907036 -806696 71670187 71641671 83987673 85117840 -12317486 -13476169 X WE SERVE THE NEEDS OF THE ELDERLY POPULATION WITH: HOUSING AND SUPPORT SERVICES, HEALTH CARE, PERSONAL CARE, COUNSELING AND CONSULTATION, INFORMATION AND ASSISTANCE, QUALITY OF LIFE PROGRAMMING, AND RECOGNITION OF THE CONTRIBUTIONS AND VALUE OF ELDERS/SENIORS. false false 10215926 148664 12786654 Skilled and residential care facility which served 466 individuals during various times of the year. 5895218 5826718 Independent living facility for high income residents which served 129 individuals during various times of the year. 853597 28794 1107695 Independent living facility for moderate income residents which served 80 individuals during various times of the year. 16964741 true true false false false false false false true true true false false true false true true false false true false false false false false false false true true true false false false false false false false false false true false false false false false true false false false false true 57 0 true 384 true false true CJ false false false false false false false false X 18 18 true false false false true true false true true false false true true true true true true true true false X GREG ELLIOTT 3147260111 6633 DELMAR BLVD ST LOUIS MO 63130 X RT REV DR GEORGE W SMITH 0.5 X 0 0 0 BARRY BOEHM 0.5 X 0 0 0 RALPH THAMAN JR 0.5 X X 0 0 0 ALAN E BRAINERD 0.5 X 0 0 0 ROBERT ELSPERMAN 0.5 X X 0 0 0 TAMMY BURTON 0.5 X 0 0 0 MARVIN WOOL 0.5 X X 0 0 0 DAVID CISSELL 0.5 X 0 0 0 MARK HILLIS 0.5 X X 0 0 0 WILLIAM SHOWALTER 0.5 X 0 0 0 DAVID LUCKES 0.5 X 0 0 0 TIM MCFARLIN 0.5 X 0 0 0 JEFF MILLER JR 0.5 X 0 0 0 MARIE OETTING 0.5 X 0 0 0 KAREN MARINO 0.5 X 0 0 0 DAVID BRECKENRIDGE 0.5 X 0 0 0 KATHY LINSIN 0.5 X 0 0 0 VINNY FERRARI 0.5 X 0 0 0 LINDA HAGLER-REID 40.0 X 32153 0 2208 MARY ALICE RYAN 2.0 X 0 267285 23863 GREGORY ELLIOT 2.0 X 0 182455 12993 DIANE MEATHEANY 7.0 X 0 191935 7497 TYLER TROUTMAN 40.0 X 86110 0 3975 118263 641675 50536 0 false true false BKD LLP 211 N BROADWAY SUITE 600 ST LOUIS MO 631022733 AUDITING & TAXES 101325 1 228528 80 228608 RESIDENCE FEES AND CHARGES 623000 19115087 19115087 MEDICAL SUPPLIES 623000 605980 605980 19721067 245165 245165 0 0 21565 26035 39067 21565 -13032 8533 8533 0 0 0 FORFEITED FEES 623000 19000 19000 BEAUTY & BARBER 812900 137837 137837 ACTIVITY REVENUES 623000 56139 56139 235609 235609 448585 20651958 19721067 702283 0 177458 177458 0 0 124446 99351 25095 0 6602797 5271340 1331457 0 1237035 987586 249449 495474 395561 99913 834192 834192 21871 21871 77865 77865 0 0 0 1208435 1108078 100357 416321 416321 1803327 1510589 292738 0 0 1038664 606806 431858 35886 35886 0 25304 25304 3062625 3062625 0 3240143 2798267 441876 281312 280770 542 REPAIRS & MAINTENANCE 315053 315053 EMPLOYEE SCREENING 46078 46078 ACTIVITY EXPENSE 64848 64848 BAD DEBTS 151607 85427 66180 197913 175678 22235 21458654 16964741 4493913 0 0 0 8429480 2521415 0 0 794960 1115515 0 0 0 0 0 0 0 0 241023 254325 74748544 26470191 46916319 48278353 11691253 10590208 0 5670950 0 0 0 0 3597152 3210905 71670187 71641671 6029719 6306956 0 0 168558 154006 49854665 49277299 0 0 0 0 0 0 0 0 27934731 29379579 83987673 85117840 X -12317486 -13476169 0 0 0 0 -12317486 -13476169 71670187 71641671 X -806696 -351987 X false true true X false X 329257 160180 228821 208326 228608 1155192 17019588 17008876 18539497 19226823 19721067 91515851 17348845 17169056 18768318 19435149 19949675 92671043 92671043 776743 688204 416968 141952 245165 2269032 776743 688204 416968 141952 245165 2269032 791007 371654 569154 389908 448585 2570308 18916595 18228914 19754440 19967009 20643425 97510383 0.95037 0.94150 0.02327 0.02790 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 3552151 3552151 0 63793068 23147610 40645458 0 137645 137645 0 0 2326859 1548382 778477 4949047 1646780 3302267 48278353 HEDGE FUNDS 5670950 F 5670950 0 DEPOSITS ON ENTRANCE FEES 28425336 DEPOSITS 853647 DUE TO AFFILIATES 100596 29379579 20651958 21458654 -806696 -351987 -351987 -1158683 20135545 -351987 13032 -338955 20474500 177458 177458 20651958 21294228 21294228 164426 164426 21458654 REVENUE RECONCILIATION PART XII, LINE 2(D) LOSS ON SALE OF ASSETS 13,032 REVENUE RECONCILIATION PART XII, LINE 4(B) THE ORGANIZATION PROVIDES CHARITY CARE TO RESIDENTS WHO ARE UNABLE TO PAY FOR SERVICES. THE AMOUNT OF CHARITY CARE FOR YEAR ENDED MAY 31, 2012 WAS $177,458 AND IS INCLUDED IN NET RESIDENT SERVICE REVENUES PER FINANCIAL STATEMENT NOTES. THIS AMOUNT IS REPORTED AS AN EXPENSE ON THE TAX RETURN. EXPENSE RECONCILIATION PART XIII, LINE 4(B) LOSS ON SALE OF ASSETS (13,032) CHARITY CARE TO RESIDENTS FROM PART II, LINE 2(D) 177,458 ---------- 164,426 Central America and the Caribbean Investments 5670950 5670950 5670950 true false true false false false true Reduction in monthly billings to select residents 11 177458 MONITORING USE OF GRANT FUNDS PART I, LINE 2 Board of Directors annually reviews, selects, and awards financial assistance to residents based on need. X X X X false true false false false false true false false MARY ALICE RYAN 0 204657 0 62628 0 0 0 13882 0 9981 0 291148 0 17628 GREGORY ELLIOT 0 168626 0 13829 0 0 0 0 0 12993 0 195448 0 0 DIANE MEATHEANY 0 176830 0 15105 0 0 0 0 0 7497 0 199432 0 0 ACCRUED COMPENSATION CONTINGENT ON NET EARNINGS SCHEDULE J, PART I, LINE 6 STAMS, a related entity, provides incentives based on the net earnings of the STAMS organization. The CEO, Mary Alice Ryan, also receives deferred compensation per her employment contract. There is a shared services contract which shares STAMS expenses with all related entities based on direct and indirectly attributed costs. Therefore, no compensation to any officer or director is attributable to the portion of earnings associated with related organizations since the nature of the shared service contract reimburses STAMS for costs only, and is not dependent on net income, revenue, or other factors of related organizations. PARTICIPATION IN NONQUALIFIED RETIREMENT PLAN PART I, LINE 4B MARY ALICE RYAN PARTICIPATES IN A NON-QUALIFIED DEFERRED COMPENSATION PLAN SPONSORED BY A RELATED TAXABLE ENTITY, STAMS. SEE THE NOTE FOR LINE 6. THE IDA OF THE COUNTY OF ST LOUIS MO 431170145 791524BC4 2007-09-05 62604788 SEE PART VI false false false 13435000 0 70929718 3728298 3374928 0 1384796 0 0 20996453 39783252 0 2012 true true true true false false false false 0.00000 0.00000 0.00000 true true false false 0 true SEE PART VI true false false PURPOSE OF TAX EXEMPT BONDS - SCHEDULE K, PART I, COLUMN (F) NEW CONSTRUCTION OF THE WILLOWS PHASE III, REMODELING & EQUIPMENT AT EXISITING FACILITIES, REFUDING OF SERIES 1997A BONDS, REFUNDING OF SERIES 2002 A BONDS TOTAL PROCEEDS OF ISSUE - SCHEDULE K, PART II, LINE 3 TOTAL PROCEEDS INCLUDE TRANSFERRED PROCEEDS OF $4,179,734 AND INVESTMENT PROCEEDS OF $4,145,196. OTHER SPENT PROCEEDS - SCHEDULE K, PART II, LINE 11 OTHER SPENT PROCEEDS INCLUDE $36,751,930 REFUNDING OF 1997 & 2002 BONDS AND $3,031,322 DEFERRED MARKETING OF FACILITY. GROSS PROCEEDS INVESTED IN A GIC - SCHEDULE K, PART IV, LINE 4 BAYERISCHE HYPO UND VEREINSBANK, AG NEW YORK BANK 9/5/2007 - 5/31/2010; 2.7 YEARS. MBIA, INC. #007758 (PROJECT FUND) ST ANDREW'S MANAGEMENT SERVICES I SEE PART V 834192 MANAGEMENT FEES false RELATIONSHIP PART IV, COLUMN B THE CEO, CFO, AND COO OF ST. ANDREW'S RESOURCES FOR SENIORS ARE ALSO OFFICERS OF ST. ANDREW'S MANAGEMENT SERVICES, A RELATED TAXABLE ENTITY. STARS PAYS MANAGEMENT FEES TO STAMS UNDER A SHARED SERVICES AGREEMENT. MEMBERS OR STOCKHOLDERS PART VI, SECTION A, LINE 6 STARS SYSTEM IS THE SOLE CORPORATE MEMBER. PERSONS WHO MAY ELECT GOVERNING BODY PART VI, SECTION A, LINE 7A DIRECTORS SHALL BE APPOINTED BY THE GOVERNING BODY OF STARS SYSTEM, THE SOLE MEMBER, TO SERVE FOR A TERM OF THREE YEARS OR UNTIL HIS OR HER SUCCESSOR SHALL HAVE BEEN ELECTED AND QUALIFIED. IF THE OFFICE OF A DIRECTOR BECOMES VACANT FOR ANY REASON, STARS SYSTEM SHALL APPOINT A SUCCESSOR OR SUCCESSORS FOR THE UNEXPIRED TERM. DIRECTORS MAY BE REMOVED, WITH OR WITHOUT CAUSE, BY THE BOARD OF DIRECTORS OF STARS SYSTEM. PROCESS FOR REVIEW OF FORM 990 PART VI, SECTION B, LINE 11 THE DRAFT OF THE FORM 990 IS REVIEWED BY THE CFO FOR ACCURACY AND EMAILED TO BOTH THE ADMINISTRATION AND FINANCE COMMITTEE AND THE ENTIRE BOARD OF DIRECTORS. THE FINAL FORM 990 IS EMAILED TO THE PRESIDENT OF THE BOARD FOR REVIEW AND SIGNATURE. CONFLICT OF INTEREST POLICY PART VI, SECTION B, LINE 12C AN ANNUAL CONFLICT OF INTEREST DISCLOSURE IS COMPLETED BY EACH BOD MEMBER, SUBMITTED, AND REVIEWED BY THE ENTIRE BOD. IF ANY CONFLICTS ARISE WITH ANY MEMBER, THAT MEMBER IS THEN EXCLUDED IN ANY VOTING FOR APPLICABLE SUBJECT AREAS. THERE IS ALSO A CORPORATE COMPLIANCE POLICY WHICH IS REVIEWED WITH ALL EMPLOYEES ANNUALLY AND PERIODICALLY AUDITED WITH RESPECT TO OPERATIONAL COMPLIANCE. A TAX PREPARATION QUESTIONNAIRE IS ALSO COMPLETED BY EACH BOARD MEMBER AND KEY EMPLOYEE BEFORE FILING IN ORDER TO ENSURE TAHT THE DETAILS OF ANY CONFLICTS OR RELATIONSHIPS THAT MIGHT CAUSE CONFLICTS ARE IDENTIFIED. PROCESS FOR DETERMINING MANAGEMENT COMPENSATION PART VI, SECTION B, LINE 15A A REVIEW IS PERFORMED ANNUALLY, USING COMPARABLE DATA REGARDING COMPENSATION WITH INPUT FROM THE CEMO STUDY. PROCESS FOR DETERMINING OTHER COMPENSATION PART VI, SECTION B, LINE 15B SALARIES ARE REVIEWED ANNUALLY DURING THE BUDGET PROCESS BY THE EXECUTIVE DIRECTOR AND THE MANAGEMENT COMPANY ACCOUNTING AND OPERATIONS PERSONNEL. DURING THIS REVIEW SALARY RANGES FOR ALL POSITIONS ARE COMPARED WITH THE RESULTS FROM A BENCHMARKING SALARY SURVEY. THE BUDGET IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD FOLLOWING A RECOMMENDATION FROM THE COMPENSATION COMMITTEE AND THE ADMINISTRATION AND FINANCE COMMITTEE. AVAILABILITY OF DOCUMENTS TO THE PUBLIC PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. OVERSIGHT OF AUDIT OF FINANCIAL STATEMENTS PART XI, LINE 2C THE CFO COORDINATES THE REVIEW OF THESE REPORTS WITH THE ADMINISTRATION AND FINANCE COMMITTEE OF THE STARS SYSTEM. OTHER CHANGE IN NET ASSETS PART XI, LINE 5 UNREALIZED LOSS 351,987 BUSINESS RELATIONSHIPS PART VI, SECTION A, LINE 2 MARY ALICE RYAN, GREGORY ELLIOTT, AND DIANE MEATHEANY ALL HAVE A BUSINESS RELATIONSHIP WITH EACH OTHER DUE TO THE FACT THAT THEY ARE ALSO OFFICERS OF A RELATED TAXABLE ENTITY, ST. ANDREW'S MANAGEMENT SERVICES, INC. HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:RT. REV. DR. GEORGE W. SMITH TITLE:MEMBER HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:BARRY BOEHM TITLE:PAST CHAIRMAN HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:RALPH THAMAN JR TITLE:VICE CHAIR HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:ALAN E. BRAINERD TITLE:MEMBER HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:ROBERT ELSPERMAN TITLE:CHAIRMAN HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:TAMMY BURTON TITLE:MEMBER HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:MARVIN WOOL TITLE:SECRETARY HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:DAVID CISSELL TITLE:MEMBER HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:MARK HILLIS TITLE:TREASURER HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:WILLIAM SHOWALTER TITLE:MEMBER HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:DAVID LUCKES TITLE:MEMBER HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:TIM MCFARLIN TITLE:MEMBER HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JEFF MILLER JR TITLE:MEMBER HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:MARIE OETTING TITLE:MEMBER HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:KAREN MARINO TITLE:MEMBER HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:DAVID BRECKENRIDGE TITLE:MEMBER HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:KATHY LINSIN TITLE:MEMBER HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:VINNY FERRARI TITLE:MEMBER HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:MARY ALICE RYAN TITLE:CEO HOURS:43 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:GREGORY ELLIOT TITLE:CFO HOURS:45 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:DIANE MEATHEANY TITLE:COO HOURS:48 St Andrew's Charitable Foundation 6633 Delmar Blvd St Louis MO 63130 260568165 FUNDRAISING MO 501(C)(3) 7 STARSS false St Andrews Resources for Seniors System 6633 Delmar Blvd St Louis MO 63130 260568133 HEALTH MGMT MO 501(C)(3) 9 NA false ST ANDREW'S AT HOME SERVICES 6633 DELMAR BLVD ST LOUIS MO 63130 260314772 SENIOR CARE MO 501(C)(3) 9 STARSS false SASC LLC 6633 Delmar Blvd St Louis MO 63130 870806356 SENIOR CARE MO STARSS RELATED 0 0 St Andrew's Management Services Inc 6633 Delmar Blvd St Louis MO 63130 431250225 MANAGEMENT MO STARSS C CORPORATION 0 0 0.00000 false false true false false false false false false false false true false true true false true true