2012-12-21T08:20:27-06:00 2012-06-30 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2011-07-01 421279738 RISEN SON CHRISTIAN VILLAGE RISE 3145877903 622 EMERSON ROAD NO 310 ST LOUIS MO 63141 SUSAN MCGHEE 3145877903 2012-12-20 1 ALLAN LARSON P00028482 3149254300 2011 2016-02-24 21:20:13Z SUSAN MCGHEE 622 EMERSON ROAD NO 310 ST LOUIS MO 63141 13739743 0 X WWW.CHRISTIANHOMES.ORG X 1984 IA TO PROVIDE QUALITY CARE FOR THE AGED IN A CHRISTIAN ENVIRONMENT. 15 15 244 96 0 0 85034 30320 12802402 13070984 -97342 35349 47620 599281 12837714 13735934 0 0 0 0 5455531 5570213 0 0 0 6019546 6067150 11475077 11637363 1362637 2098571 14984824 17123659 24190871 24229433 -9206047 -7105774 X THE MISSION OF RISEN SON CHRISTIAN VILLAGE IS TO CREATE AN EXCITING LIFESTYLE AND TO PROVIDE HIGH QUALITY CARE FOR SENIORS ON A CONTINUUM OF CARE CAMPUS. PROVIDING CARE IN A CHRISTIAN ENVIRONMENT PROVIDES A UNIQUE OPPORTUNITY TO MEET THE NEEDS OF SENIORS PHYSICALLY, MENTALLY, AND SPIRITUALLY. OUR COMMITMENT TO EXCELLENCE IS MOTIVATED BY OUR CHRISTIAN BELIEF THAT ALL ARE PRECIOUS IN THE SIGHT OF GOD. 0 0 10112161 13078539 RISEN SON CHRISTIAN VILLAGE PROVIDES QUALITY CARE TO SENIORS IN A CHRISTIAN ENVIRONMENT. THE OPERATIONS INCLUDE SKILLED NURSING CARE, ASSISTED LIVING, SENIOR APARTMENTS, AND INDEPENDENT LIVING APARTMENTS. RISEN SON CHRISTIAN VILLAGE PROVIDED 53,114 PATIENT DAYS OF SERVICE IN THE SKILLED NURSING AND ASSISTED LIVING AREAS OF THE CAMPUS. RISEN SON CHRISTIAN VILLAGE CAMPUS HAS 45 SENIOR APARTMENTS WHERE RESIDENTS LIVE INDEPENDENTLY AND ARE PROVIDED MEALS IN COMMON AREAS AS WELL AS USE OF THE COMMON AREAS. THE CAMPUS AVERAGED 42 UNITS OCCUPIED DURING FISCAL YEAR 2012. RISEN SON CHRISTIAN VILLAGE HAS 50 INDEPENDENT GARDEN HOMES WHERE RESIDENTS LIVE INDEPENDENTLY AND ENJOY THE BENEFITS OF LIVING ON A CAMPUS WITH OTHER SENIORS. THE CAMPUS AVERAGED 49 OF THESE UNITS OCCUPIED DURING FISCAL YEAR 2012. 10112161 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 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 0 1 0 0 0 0 1 24 0 1 244 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X MIDWEST CHRISTIAN VILLAGES 3145877903 622 EMERSON ROAD SUITE 310 ST LOUIS MO 63141 JIM BLALOCK 3.00 X 0 0 0 BOB CROSBY 3.00 X X 0 0 0 BILLY D CARTER 3.00 X X 0 0 0 RANDY CLARK 3.00 X 0 0 0 JAMES S FRASURE MD 3.00 X 0 0 0 MAURINE COLLETT 3.00 X 0 0 0 TERRY GOODNER 3.00 X X 0 0 0 NICHOLAS A FILING 3.00 X 0 0 0 MARYLYN ROWE 3.00 X 0 0 0 DICK HART 3.00 X 0 0 0 RONALD F SEWELL 3.00 X X 0 0 0 BILL LASH 3.00 X 0 0 0 PATRICIA LINCOLN 3.00 X 0 0 0 MARK A BEHRENDS 3.00 X 0 0 0 VICTOR S WILLIAMS 3.00 X 0 0 0 TIMOTHY PHILLIPPE 40.00 X 0 435271 6156 SUSAN MCGHEE 40.00 X 0 235979 13656 MARK LONGENECKER 40.00 X 0 201119 9156 SHERRY GUTERMUTH 40.00 X 0 200683 13656 LAURIE BROWN 40.00 X 0 154949 13031 JOHN RUPKEY 40.00 X 0 173381 13031 KELLY KELLEY 40.00 X 0 181306 13656 MARK CANTY 40.00 X 0 169999 1500 ROBERT VINCENT 40.00 X 0 153063 6156 GREG WITTE 40.00 X 152772 0 13031 152772 1905750 103029 1 0 1 0 KINDRED REHAB SERVICES INC BOX 277365 ATLANTA GA 30384 THERAPY SERVICES 753318 COMMUNITY PHARMACY 20584 HWY 370 GRETNA NE 68028 PHARMACY 348442 2 30320 30320 NURSING HOME OPERATION 623000 11825200 11825200 SENIOR LIVING UNITS(CO 623990 816189 816189 INDEPENDENT RETIREMENT 623990 429595 429595 13070984 37637 37637 1521 0 3809 1521 -3809 -2288 -2288 MISCELLANEOUS 900099 567738 7555 560183 CABLE TV REVENUE 900099 31208 31208 BEAUTY SHOP REVENUE 900099 335 335 599281 13735934 13078539 0 627075 4344836 3903117 441719 895684 804624 91060 329693 296175 33518 784297 142809 641488 600 600 1091004 1049037 41967 11992 11992 755023 689018 66005 428872 428872 15749 7682 8067 5559 4124 1435 1085534 1085534 738088 738088 128489 128489 RAW FOOD 380652 380652 PURCHASED SERVICES 311724 311724 REAL ESTATE TAXES 132080 132080 MISCELLANEOUS 99396 99396 98091 10136 87955 11637363 10112161 1525202 0 3484030 5670013 701776 976322 13038 5568 30755 19998 21397634 11200927 10494994 10196707 260231 255051 14984824 17123659 1331852 1613740 1918860 1925172 7885000 7660000 11757875 11185964 1297284 1844557 24190871 24229433 X -9210026 -7108124 3979 2350 -9206047 -7105774 14984824 17123659 X 2098571 1702 X X 0 1 1 X 0 X 26446 34272 37645 85034 30320 213717 10762581 11464959 12054549 12802402 13078539 60163030 10789027 11499231 12092194 12887436 13108859 60376747 171862 246781 380989 799632 0 171862 246781 380989 799632 59577115 84551 69008 44863 38962 37637 275021 84551 69008 44863 38962 37637 275021 120510 60213 50894 47620 598496 877733 10994088 11628452 12187951 12974018 13744992 61529501 0.96830 0.97480 0.00450 0.00470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 68606 4007 72613 65643 2963 68606 65759 -116 65643 68576 -2817 65759 1.00000 0 0 426135 426135 19463139 10191333 9271806 1508360 1009594 498766 10196707 REFUNDABLE ENTRANCE FEES 1517709 DUE TO AUXILIARY 6866 DUE TO - CORP OFFICE 319982 1844557 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: ORGANIZATION HOLDS FUNDS IN ENDOWMENT DESIGNATED BY THE BOARD OF DIRECTORS TO BE USED FOR RESIDENT CARE. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE ORGANIZATIONS, EXCEPT FOR THE LIMITED PARTNERSHIPS, QUALIFY AS TAX-EXEMPT CORPORATIONS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, THE ORGANIZATIONS, EXCEPT FOR THE LIMITED PARTNERSHIPS, ARE NOT SUBJECT TO FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE CODE. THE ORGANIZATIONS ARE CLASSIFIED AS PUBLICLY-SUPPORTED CHARITABLE ORGANIZATIONS UNDER THE CODE AND CONTRIBUTIONS TO THE ORGANIZATIONS QUALIFY AS A CHARITABLE TAX DEDUCTION FOR THE CONTRIBUTOR. THE ORGANIZATIONS FOLLOW THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATIONS FINANCIAL STATEMENTS. IT ALSO PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THIS STANDARD HAS NO IMPACT ON THE ORGANIZATIONS' FINANCIAL STATEMENTS. THE ORGANIZATIONS' INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE ORGANIZATIONS ARE NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE THEIR TAX-EXEMPT STATUS. THE ORGANIZATIONS ARE NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES OTHER THAN WHAT IS ALREADY BEING REPORTED. THE TAX RETURNS FOR THE YEARS 2009 TO 2011 ARE OPEN TO EXAMINATION BY FEDERAL, LOCAL, AND STATE AUTHORITIES. X 1 1 X X X X 0 0 0 0 0 0 0 1 0 TIMOTHY PHILLIPPE 0 366959 0 60800 0 7512 0 0 0 6156 0 441427 0 0 SUSAN MCGHEE 0 209979 0 26000 0 0 0 0 0 13656 0 249635 0 0 MARK LONGENECKER 0 160030 0 35700 0 5389 0 0 0 9156 0 210275 0 0 SHERRY GUTERMUTH 0 160619 0 35700 0 4364 0 0 0 13656 0 214339 0 0 LAURIE BROWN 0 123470 0 28961 0 2518 0 0 0 13031 0 167980 0 0 JOHN RUPKEY 0 142822 0 25000 0 5559 0 0 0 13031 0 186412 0 0 KELLY KELLEY 0 158580 0 22726 0 0 0 0 0 13656 0 194962 0 0 MARK CANTY 0 169999 0 0 0 0 0 0 0 1500 0 171499 0 0 ROBERT VINCENT 0 130774 0 17932 0 4357 0 0 0 6156 0 159219 0 0 GREG WITTE 126137 0 24453 0 2182 0 0 0 13031 0 165803 0 0 0 PART I, LINE 1A TIMOTHY PHILLIPPE RECEIVED A HOUSING ALLOWANCE OF $14,500 AND ROBERT VINCENT RECEIVED A HOUSING ALLOWANCE OF $28,600. PART I, LINE 7 TIM PHILLIPPEE, MARK LONGENECKER, SHERRY GUTERMUTH, LAURIE BROWN, JOHN RUPKEY, ROBERT VINCENT AND GREG WITTE RECEIVED $7,512, $5,389, $4,364, $2,518, $5,559, $4,357 AND $2,182, RESPECTIVELY, FOR SELLBACK OF PTO AND IS INCLUDED IN OTHER REPORTABLE COMPENSATION FROM A RELATED ORGANIZATION. COUNTY OF POTTAWATTAMIE IOWA 426004433 73787PAD2 2007-06-28 8364117 REFINANCE 0 0 0 415000 8364117 840562 93133 575314 6855108 2010 1 0 1 1 0 0 0 0 1 0 0 0 0 0 0 X 2007E BONDS: THE PROCEEDS OF THE 2007E BONDS WERE USED TO REFUND THE $9,250,000 SERIES 1992 BONDS OF RISEN SON CHRISTIAN VILLAGE. SCH K, PART II, LINE 7: RISEN SON CHRISTIAN VILLAGE HAS ELECTED TO AMORTIZE THE ISSUANCE COST OVER THE LIFE OF THE BOND. THIS HAS LED TO A DIFFERENCE BETWEEN THE ISSUED 8038 AND THE BOOK VALUE OF ISSUANCE COST. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION DELEGATES MANAGEMENT DUTIES INCLUDING SUPERVISING PERSONNEL, OPERATIONS, AND BUDGETING TO MIDWEST CHRISTIAN VILLAGES, A MANAGEMENT COMPANY AND RELATED EXEMPT ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11 THE BOARD GETS A DRAFT OF THE 990 ELECTRONICALLY SENT TO THEM FOR REVIEW PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST STATEMENT IS INCLUDED IN THE EMPLOYEE HANDBOOK WHICH EVERY EMPLOYEE IS GIVEN A COPY OF AND SIGNS AN ACKNOWLEDGEMENT FOR ON THEIR FIRST DAY OF EMPLOYMENT. IF A VIOLATION OCCURS EMPLOYEES CAN REPORT DIRECTLY TO THEIR SUPERVISOR OR USE THE 800 NUMBERS WHICH ARE POSTED AT EACH LOCATION. VIOLATIONS ARE INVESTIGATED BY INDIVIDUALS AT THE VICE PRESIDENT LEVEL AND AT LEAST TWO INDIVIDUALS WOULD MAKE THE FINAL DETERMINATION AS TO THE APPROPRIATE ACTION TO BE TAKEN. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION PARTICIPATES IN SEVERAL (MINIMUM OF 3) INDUSTRY SPECIFIC, EXECUTIVE SALARY SURVEYS EACH YEAR TO HELP DETERMINE COMPETITIVENESS OF OUR EXECUTIVE AND SENIOR MANAGEMENT POSITIONS. THE SALARIES ARE DISCUSSED AND REVIEWED BY THE PRESIDENT AND VICE PRESIDENT OF HUMAN RESOURCES. IF A NEW HIRE IS BEING CONSIDERED FOR AN EXECUTIVE LEVEL POSITION, IT MAY ALSO BE DISCUSSED WITH THE BOARD. IN 2010, THE ORGANIZATION ESTABLISHED A COMPENSATION COMMITTEE OF THE BOARD HEADED BY A PERSON WHOSE ENTIRE CAREER WAS IN HUMAN RESOURCES AND INCLUDES THE ORGANIZATION'S VICE PRESIDENT OF HUMAN RESOURCES AS WELL AS A FEW OTHER BOARD MEMBERS. OTHER OFFICERS' AND KEY EMPLOYEES' SALARIES ARE DETERMINED BASED ON A REVIEW AND PARTICIPATION IN SEVERAL INDUSTRY SPECIFIC SALARY SURVEYS WHICH PROVIDE DATA ON OTHER EXECUTIVES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION POSTS ITS FINANCIAL STATEMENTS ON ITS WEBSITE MONTHLY. FINANCIAL STATEMENTS CAN ALSO BE OBTAINED ON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 1,702. AUDIT COMMITTEE OVERSIGHT & REVIEW FORM 990, PAGE 12, PART XII, LINE 2C THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT OR SELECTION PROCESS FROM THE PRIOR YEAR. CHRISTIAN HOMES INC 200 N POSTVILLE DR LINCOLN IL 62656 370841562 SKILLED NURSING FACILITY & RETIREMENT APARTMENTS IL 501(C)(3) LINE 9 N/A 0 FAIR HAVENS CHRISTIAN HOMES 1790 S FAIRVIEW AVE DECATUR IL 62521 370987659 SKILLED NURSING FACILITY & RETIREMENT APARTMENTS IL 501(C)(3) LINE 9 N/A 0 LEWIS MEMORIAL CHRISTIAN VILLAGE 3400 W WASHINGTON ST SPRINGFIELD IL 62711 510173104 SKILLED NURSING FACILITY & RETIREMENT APARTMENTS IL 501(C)(3) LINE 9 N/A 0 HOOSIER CHRISTIAN VILLAGE 621 S SUGAR ST BROWNSTOWN IN 47220 237423749 SKILLED NURSING FACILITY & RETIREMENT APARTMENTS IN 501(C)(3) LINE 9 N/A 0 SPRING RIVER CHRISTIAN VILLAGE 201 S NORTHPARK LANE JOPLIN MO 64801 431341462 SKILLED NURSING FACILITY & RETIREMENT APARTMENTS MO 501(C)(3) LINE 9 N/A 0 CHICAGOLAND CHRISTIAN VILLAGE 6685 E 117TH ST CROWN POINT IN 46307 311114614 SKILLED NURSING FACILITY & RETIREMENT APARTMENTS IN 501(C)(3) LINE 9 N/A 0 VILLAGE CHRISTIAN PARKE 675 SOUTH FORD RD ZIONSVILLE IN 46077 311172227 RETIREMENT APARTMENTS IN 501(C)(3) LINE 9 N/A 0 MIDWEST SENIOR MINISTRIES 111 E WASHINGTON BENSENVILLE IL 60106 201053401 SKILLED NURSING FACILITY, RETIREMENT APARTMENTS & PHARMACY IL 501(C)(3) LINE 9 N/A 0 MIDWEST CHRISTIAN VILLAGES 200 N POSTVILLE DR LINCOLN IL 62656 260275009 MGMT NURSING AND RETIREMENT COMMUNITIES IL 501(C)(3) LINE 9 N/A 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 MIDWEST CHRISTIAN VILLAGES L 784296 FMV CHRISTIAN HOMES INC O 648650 FMV CHRISTIAN HOMES INC O 407550 FMV