2013-09-23T15:52:32-05:00 2013-03-31 381357951 PLANTE & MORAN PLLC 750 TRADE CENTRE WAY STE 300 PORTAGE MI 49002 990 2012-04-01 383370058 NORTHPOINTE WOODS NORT 2699647625 700 NORTH AVENUE BATTLE CREEK MI 49017 LINDA WISE 2699647625 2013-09-04 1 VICKI L VANDENBERG CPA P00100422 2695674500 2012 2016-02-24 21:20:13Z LINDA WISE 700 NORTH AVENUE BATTLE CREEK MI 49017 4318245 0 X WWW.NORTHPOINTEWOODS.ORG X 1999 MI SENIOR LIVING COMMUNITY FOR INDEPENDENT INDIVIDUALS AND THOSE REQUIRING ASSISTED LIVING. 10 10 0 70 0 0 2135 44628 4010157 4128452 582 537 144604 144628 4157478 4318245 39660 31135 0 0 110669 133141 0 0 0 4277688 4223633 4428017 4387909 -270539 -69664 9978005 9913629 3713108 3617266 6264897 6296363 WE WILL BE THE UNQUESTIONED, PREEMINENT SENIOR LIVING COMMUNITY SERVING THE BATTLE CREEK AREA. 0 0 3520695 31135 4154735 OPERATION OF A SENIOR RESIDENCE CENTER 3520695 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 8 0 1 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MI X LINDA WISE 2699647625 700 NORTH AVENUE BATTLE CREEK MI 49017 BETTY CHRIST 4.00 X 0 0 0 DAVID SCHWEITZER 4.00 X 0 0 0 JAMES REED 4.00 X X 0 0 0 JIM BALDWIN 4.00 X X 0 0 0 JOHN RUSWINCKEL 4.00 X 0 0 0 KARLA FALES 4.00 X 0 0 0 MARK CRAWFORD 4.00 X X 0 0 0 MICHAEL BECK 4.00 X 0 0 0 RUSS CLAGGETT 4.00 X X 0 0 0 TERESA DURHAM 4.00 X 0 0 0 JOYCE GARRETT 4.00 X 0 0 0 LINDA WISE 40.00 X 118533 0 13338 118533 0 13338 1 0 0 0 EMPLOYMENT GROUP INC 4625 BECKLEY ROAD BLDG 200 BATTLE CREEK MI 49015 EMPLOYEE LEASING 1589671 MORRISON SENIOR DINING P O BOX 102289 ATLANTA GA 30368 FOOD SERVICE MANAGEMENT 525691 LIFE CARE SERVICES LLC 400 LOCUST STREET SUITE 820 DES MOINES IA 50309 FACILITY MANAGEMENT 402175 AJ GALLAGHER RISK MANAGEMENT SERVICES 2 PIERCE PLACE ITASCA IL 60143 INSURANCE CARRIER 125786 4 44628 44628 RESIDENT SERVICES 623000 4128452 4128452 4128452 537 537 EMPLOYEE AND GUEST MEA 722210 47205 47205 CAFE & GIFT SHOP 722210 32955 32955 OTHER 900099 26283 26283 38185 1665 36520 144628 4318245 4189355 0 84262 X 31135 31135 133141 106513 26628 222638 222638 2076 2076 18450 18450 1714126 1382051 332075 43280 43280 88676 88676 658520 658520 5152 5152 197477 197477 542956 538038 4918 124874 124874 FOOD 524016 524016 81392 23592 57800 4387909 3520695 867214 0 31101 129270 135111 315136 35603 13221 96772 139546 15196960 6842464 8729090 8354496 247960 248540 702368 713420 9978005 9913629 253663 358422 3045000 2885000 414445 373844 3713108 3617266 X 6264897 6296363 6264897 6296363 9978005 9913629 X -69664 101130 X X 0 1 X 1 0 X 11190 14095 3375 2135 44628 75423 3825882 3621591 3987025 4039965 4154735 19629198 3837072 3635686 3990400 4042100 4199363 19704621 0 0 0 19704621 7231 5126 1181 582 537 14657 16466 14879 18622 6697 56664 23697 20005 19803 582 7234 71321 135713 88455 54714 83854 83725 446461 3996482 3744146 4064917 4126536 4290322 20222403 0.97440 0.96660 0.00350 0.00950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 608748 608748 11079044 3811498 7267546 1325987 1199030 126957 2183181 1831936 351245 8354496 BOND ISSUANCE COSTS 56560 BENEFICIAL INTEREST IN FUNDS HELD AT BATTLE CREEK COMMUNITY FOUNDATION 656860 713420 FAIR VALUE OF INTEREST RATE SWAP 373844 373844 X 4347639 60529 60529 4287110 31135 31135 4318245 4316173 -40601 -40601 4356774 31135 31135 4387909 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF MARCH 31, 2013 AND 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. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO MARCH 31, 2009. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST HELD AT BATTLE CREEK COMMUNITY FOUNDATION 50,970. BAD DEBT PROVISION 9,559. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 31,135. PART XII, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED LOSS ON VALUE OF INTEREST RATE SWAP -40,601. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 31,135. 1 SCHOLARSHIP DISCOUNT 2 31135 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE ORGANIZATION MAINTAINS RECORDS AND REPORTS FOR SCHOLARSHIP DISCOUNTS GIVEN TO RESIDENTS. FORM 990, PART VI, SECTION A, LINE 3 WE HAVE A MANAGEMENT CONTRACT WITH LIFE CARE SERVICES LLC. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 IS PREPARED BY THE AUDIT FIRM AND REVIEWED BY THE EXECUTIVE DIRECTOR; ALL MEMBERS OF THE BOARD RECEIVE AN ELECTRONIC VERSION OF THE FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR IS REQUIRED TO COMPLETE CONFLICT OF INTEREST DOCUMENT ANNUALLY, THE CHAIRMAN OF THE BOARD OF DIRECTORS MONITORS, REVIEWS, AND ENFORCES THE CONFLICT OF INTEREST POLICY. IF IT IS DEEMED A CONFLICT ARISES, THE BOARD MEMBER MUST ABSTAIN FROM VOTING. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED ANNUALLY BY THE DIRECTOR OF OPERATIONS MANAGEMENT. REGIONAL AND CORPORATE DATA IS USED FOR COMPARISON INFORMATION AND THE FINAL DECISION IS MADE BY LIFE CARE SERVICES. THE MOST RECENT YEAR THIS PROCESS WAS UNDERTAKEN WAS FISCAL YEAR 2013. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE THROUGH WRITTEN REQUEST BASED ON NEED TO KNOW. OTHER FEES FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 1,382,051. MANAGEMENT AND GENERAL EXPENSES 332,075. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,714,126. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST HELD AT BATTLE CREEK COMMUNITY FOUNDATION 50,970. UNREALIZED GAIN ON VALUE OF INTEREST RATE SWAP 40,601. BAD DEBT PROVISION 9,559. FORM 990, PART XII, LINE 2C: THERE HAS BEEN NO CHANGE IN PROCESS FROM PRIOR YEAR.