2012-12-13T15:27:44-06:00 2012-02-29 BKD LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2011-03-01 860410807 People Of Faith Inc % THE COMPANY PEOP 6239332807 10015 W Royal Oak Rd Sun City AZ 85351 KENDRA J EBERHART 2012-12-10 true Rita F Worster CPA 7194714290 2011 2016-02-24 21:20:13Z KENDRA EBERHART 10015 W ROYAL OAK RD SUN CITY AZ 85351 35809144 false X WWW.ROYALOAKS.COM X 1983 AZ TO PROVIDE THE HOUSING AND AMENITIES THAT PROMOTE A HIGH DEGREE OF COMFORT, SECURITY, INDEPENDENCE AND LIFE SATISFACTION FOR OUR RESIDENTS AND FUTURE RESIDENTS. 14 13 445 225 0 476647 440702 20848848 21303294 3476955 3746689 651440 440507 25453890 25931192 20000 20000 0 0 11651749 11578892 0 0 0 10312044 10509949 21983793 22108841 3470097 3822351 91717204 95635327 67958905 70160211 23758299 25475116 TO PROVIDE THE HOUSING AND AMENITIES THAT PROMOTE A HIGH DEGREE OF COMFORT, SECURITY, INDEPENDENCE AND LIFE SATISFACTION FOR OUR RESIDENTS AND FUTURE RESIDENTS. false false 18778718 20000 21378643 PROVIDED LIFECARE SERVICES ON A CAMPUS CONSISTING OF 373 RESIDENTIAL HOMES, 59 ASSISTED LIVING HOMES, AND A 125-BED SKILLED HEALTHCARE CENTER. 18778718 true true false false false false false false false true true false false false true false false true false false false false false false true false false true false true true false false false false false false false true false false false false false false false true true true false false true 55 0 true 445 true false false false false false false false false false false X 14 13 false false false false false false false true true false false true true true true true true true true false AZ X THE COMPANY 6239332807 10015 W ROYAL OAK RD SUN CITY AZ 85351 CHUCK LUNDEEN 1.0 X X 0 0 0 JANIS RYAN 1.0 X X 0 0 0 RICHARD HERRMANN 1.0 X X 0 0 0 JIM GARVIN 1.0 X X 0 0 0 NORMA MACK 1.0 X X 0 0 0 DAN BRUSNAHAN 1.0 X 0 0 0 DAVID VAN ARSDALE 1.0 X 0 0 0 DR EUGENE STEVENS 1.0 X 0 0 0 DR JANE WINSTON 1.0 X 0 0 0 ERIC SHOLBERG 1.0 X 0 0 0 WILL RICHARD 1.0 X 0 0 0 HARMONY RUD 1.0 X 0 0 0 HOWARD POCH 1.0 X 0 0 0 MIKE CHAMBERS 1.0 X 0 0 0 MARY LOU ROOF 1.0 X DEAN HILST 1.0 X FRANCIS PARK 1.0 X KENDRA EBERHART 40.0 X 243485 0 81282 DONALD MAY 40.0 X 339879 0 68976 GRETCHEN COBB 40.0 X 110793 0 31888 DINA JO CAPEK 40.0 X 122312 0 26631 816469 0 208777 4 false true false MAYFAIR FLOORS 22840 NORTH 19TH AVENUE PHOENIX AZ 85027 FLOORING 996068 JW WELNICK CONSTRUCTION PO BOX 84076 PHOENIX AZ 85071 CONTRACT SERVICES 348539 SD BARRAZA ARCHITECTURAL WOODWORKS 5727 N 40TH LANE PHOENIX AZ 85019 CONTRACT SERVICES 219726 INSIGHT PO BOX 78825 PHOENIX AZ 85062 TECHNOLOGY SERVICES 244312 ASPHALT CONCRETE CONCEPTS 5431 W TOWNLEY GLENDALE AZ 85301 CONSTRUCTION SERVICE 158272 6 41511 373761 25430 440702 RESIDENT FEES 623000 9510558 9510558 HEALTHCARE REVENUE 623000 6031322 6031322 ENTRANCE FEES 623000 5469494 5469494 GUEST MEALS 722210 201044 201044 EMPLOYEE MEALS 722210 90876 90876 21303294 1437000 1437000 0 0 12178277 9868578 10 2309699 -10 2309689 2309689 41511 9364 -9364 -9364 0 0 INTERNET/TELEPHONE 900099 121582 121582 OTHER INCOME 900099 310467 227865 82602 FITNESS CENTER REVENUE 900099 17822 17822 449871 25931192 21378643 4111847 20000 20000 0 0 0 733622 619026 114596 0 0 9179306 7802410 1376896 141636 120391 21245 742865 564953 177912 781463 664244 117219 0 32160 32160 61763 61763 0 0 180864 180864 686280 634233 52047 196960 98480 98480 535456 409233 126223 60469 60469 0 1810207 1731180 79027 9247 9247 0 104911 5246 99665 401087 401087 0 3598543 3418616 179927 394716 90384 304332 FOOD 1914200 1818490 95710 MEDICAL SUPPLIES 236181 236181 DUES & SUBSCRIPTIONS 101403 1242 100161 RESIDENT SERVICES 43194 43194 142308 100128 42180 22108841 18778718 3330123 0 1033346 2257789 2905393 5523806 0 0 76998 117420 0 0 0 0 0 0 158018 171733 1036617 993204 79845019 37642671 42474093 42202348 43729910 44076048 302829 292979 0 0 0 0 0 0 91717204 95635327 1460045 1780531 0 0 35657679 38518105 29330000 28625000 0 0 0 0 0 0 0 0 1511181 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7975955 3206054 442779 2763275 42202348 0 GIFT ANNUITIES 1236575 1236575 25931192 22108841 3822351 -773614 -1331920 -2105534 1716817 23835022 -773614 18602 -755012 24590034 1341158 1341158 25931192 22118205 9364 9364 22108841 22108841 Intended Uses of Endowment Funds PART V, LINE 4 THE ORGANIZATION HAS HISTORICALLY RECEIVED DONATIONS INTO A CAPITAL IMPROVEMENT TYPE ACCOUNT AS THE ONLY MECHANISM, HOWEVER THE DONORS HAVE RARELY, IF EVER IDENTIFIED AN INTENDED USE. THE ORGANIZATION INTENDS TO FULFILL SPECIFIC DONOR INTENT WHEN SPECIFIED, AND ALL OTHER AVAILABLE NONSPECIFIC DONATIONS FOR CAPITAL IMPROVEMENTS, EMPLOYEE SCHOLARSHIPS, FUNDRAISING ACTIVITIES, AND ANY OTHER PROJECTS OR PROGRAMS THAT ENHANCE THE LIVES OF ROYAL OAKS RESIDENTS. ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS 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. OTHER CHANGES IN NET ASSETS PART XI, LINE 8 CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT 9,238 OTHER THAN TEMPORARY IMPAIRMENT LOSS (1,341,158) TOTAL (1,331,920) REVENUE ON BOOKS, NOT ON RETURN PART XII, LINE 2D CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT 9,238 SPECIAL EVENT EXPENSE RECLASSED FROM EXPENSE AND NETTED AGAINST REVENUE 9,364 TOTAL 18,602 REVENUE ON RETURN, NOT ON BOOKS PART XII, LINE 4B OTHER THAN TEMPORARY IMPAIRMENT LOSS (1,341,158) EXPENSE ON BOOKS, NOT ON RETURN PART XIII, LINE 2D SPECIAL EVENT EXPENSE RECLASSED FROM EXPENSE AND NETTED AGAINST REVENUE 9,364 dinner 41511 41511 9364 0 41511 41511 9364 9364 -9364 true Sun City Fire Department 18602 N 99th Ave Sun City AZ 85373 860409619 Government 10000 Support Fire Department Sun City Sheriffs Posse PO Box 2229 Sun City AZ 853722229 510178733 Government 10000 Support Sherrifs Department 2 Part I, Question 2 Procedures for Monitoring Grant Funds The organization selects grant recipients from the local community who provide valuable services that support the community at large and the organization itself. At the current time, only governmental entities are supported. X X X X false true false false false false false true false KENDRA EBERHART 193331 0 37621 0 12533 0 56256 0 26026 0 325767 0 0 DONALD MAY 168100 0 32475 0 139304 0 43127 0 25849 0 408855 0 87104 457(F) PLAN PART I, QUESTION 4B THE CEO AND CFO PARTICIPATED IN A 457(F) PLAN DURING THE YEAR. THE PLAN PROVIDES THE PARTICIPANT WITH SUPPLEMENTAL DEFERRED COMPENSATION, SUBJECT TO SUBSTANTIAL RISKS OF FORFEITURE, TO ENCOURAGE CONTINUED EMPLOYMENT FOR A SIGNIFICANT PERIOD OF TIME. THE AMOUNTS LISTED INCLUDE AMOUNTS IN W-2 BOX 5 WAGES AND AMOUNTS INCLUDED IN DEFERRED COMPENSATION. W-2 BOX 5 DEFERRED COMP KENDRA EBERHART - 39,679.58 DONALD MAY 131,110.86 25,592.12 EXPLANATION OF NON-FIXED PAYMENTS PART I, QUESTION 7 The CEO and CFO are eligible to participate in an annual incentive plan. In order to be eligible for a payment under the plan, all of the following criteria must be met: 1) Must be employed by Royal Oaks on the last day of the plan year; 2) Must have met specific performance goals; and 3) Royal Oaks must have had a net profit after payment of incentive bonuses are taken into account. AZ HEALTH FACILITIES AUTHORITY 860453292 04051FAA4 2008-01-30 12500000 AZ HEALTH FACILITIES BONDS, SERIES false false false 15000 0 12500000 0 0 0 250000 97513 0 12152487 0 0 2009 false false true true false false false false 0.00000 0.00000 0.00000 true false true false 0 false 0 false false X Charles Lundeen Board member 161920 Entrance & monthly service fee false Business transaction Part IV, Line 1, column d Occasionally, Board Members choose to move into Royal Oaks paying a substantial Entrance Fee to attain Lifecare, with the amount exceeding the threshold requiring them to be listed on Schedule L and therefore not considered an independent voting member for 990 purposes. These business transactions are arm's length, and Royal Oaks does not view this as an impairment of independence, highly values the input on the Board of a limited number of Residents, fully enforces all conflict of interest policies, and commends their moving into Royal Oaks as well as volunteering their valuable time. INDEPENDENT VOTING MEMBERS FORM 990, PART VI, QUESTION 1B PLEASE SEE SCHEDULE L, PART V FOR VOTING MEMBER NOT CONSIDERED INDEPENDENT. PROCESS TO REVIEW THE FORM 990 FORM 990, PART VI, QUESTION 11B A DRAFT FORM 990 FOR THE ORGANIZATION WAS DISTRIBUTED PRIOR TO THE NOVEMBER BOARD OF TRUSTEES MEETING ALONG WITH A SUMMARY PAGE, AND REVIEW OF THE FORM 990 WAS LISTED AS AN AGENDA ITEM FOR QUESTIONS AND DISCUSSIONS BY THE BOARD. PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY FORM 990, PART VI, QUESTION 12C MEMBERS OF THE BOARD ANNUALLY REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY. COMMUNICATION WITH BOARD MEMBERS ENSURES THAT ALL CONFLICTS ARE DISCLOSED. IF A CONFLICT EXISTS, A BOARD MEMBER SHALL DISCLOSE SUCH CONFLICT, REFRAIN FROM VOTING, NOT USE HIS/HER PERSONAL INFLUENCE ON THE MATTER, AND NOT BE COUNTED IN DETERMINING THE QUORUM FOR THE MEETING. REVIEW OF CEO OR TOP MGMT OFFICIAL COMPENSATION FORM 990, PART VI, QUESTION 15A THE ORGANIZATION USES SEVERAL SOURCES INCLUDING INDEPENDENT COMPENSATION CONSULTANTS, FORM 990'S OF OTHER ORGANIZATIONS AND INDUSTRY COMPENSATION STUDIES. THE CEO'S COMPENSATION IS APPROVED BY THE ORGANIZATION'S BOARD. THE REVIEW OF COMPENSATION IS CONDUCTED ANNUALLY AND DOCUMENTED ACCORDINGLY. REVIEW OF OTHER OFFICER OR KEY EMPLOYEES COMPENSATION FORM 990, PART VI, QUESTION 15B THE ORGANIZATION USES SEVERAL SOURCES TO DETERMINE COMPENSATION OF OTHER OFFICERS INCLUDING INDEPENDENT COMPENSATION CONSULTANTS, FORM 990'S OF OTHER ORGANIZATIONS AND INDUSTRY COMPENSATION STUDIES. THE REVIEW OF COMPENSATION IS CONDUCTED ANNUALLY AND DOCUMENTED ACCORDINGLY. AVAILABILITY OF DOCUMENTS TO THE PUBLIC FORM 990, PART VI, QUESTION 19 THE CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. OTHER CHANGES IN NET ASSETS FORM 990, PART XI, LINE 5 UNREALIZED GAINS (773,614) CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT 9,238 OTHER THAN TEMPORARY IMPAIRMENT LOSS (1,341,158) TOTAL (2,105,534) PEOPLE OF FAITH FOUNDATION INC 10015 West Royal Oak Rd Sun City AZ 85351 942929146 Spprt P.O.F. AZ 501(c)(3) Ln11 Type I NA true false false true false false false false false false false true false true true false true false false PEOPLE OF FAITH FOUNDATION INC C 373761 ACTUAL VALUE