BENEFICIAL LIVING SYSTEMS INC: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: BENEFICIAL LIVING SYSTEMS INC (EIN 74-2538545)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-11-15
IRS object ID: 201103199349310500
Schema version: 2010v3.4
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule J
Schedule N
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-11-15T17:55:34-05:00	Timestamp
Tax Period End Date	2010-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BKD LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	111 South Tejon Suite 800	AddressLine1
City	Colorado Springs	City
State	CO	State
ZIP Code	809039848	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	742538545	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Beneficial Living Systems Inc	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	BENE	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2800 S University Blvd	AddressLine1
City	Denver	City
State	CO	State
ZIP Code	80210	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Leo Rostermundt	Name
Title	Vice President	Title
Date Signed	2011-11-15	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Rita F Worster CPA	Name
Phone	7194714290	Phone

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	X	AddressChange
Name Of Principal Officer Person	Leo Rostermundt	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	2800 S University Blvd Ste 26	AddressLine1
City	Denver	City
State	CO	State
ZIP Code	80210	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	10629348	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1989	YearFormation
State Legal Domicile	CO	StateLegalDomicile
Activity Or Mission Description	Our objective is to provide high standards of care and services while maintaining financial stability in health care services and operations.	ActivityOrMissionDescription
Termination Or Contraction	X	TerminationOrContraction
Nbr Voting Members Governing Body	4	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	1	NbrIndependentVotingMembers
Total Nbr Employees	357	TotalNbrEmployees
Total Nbr Volunteers	100	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	0	ContributionsGrantsPriorYear
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	15974640	ProgramServiceRevenuePriorYear
Program Service Revenue CY	3215637	ProgramServiceRevenueCY
Investment Income Prior Year	17258	InvestmentIncomePriorYear
Investment Income Current Year	1686591	InvestmentIncomeCurrentYear
Other Revenue Prior Year	93036	OtherRevenuePriorYear
Other Revenue Current Year	11299	OtherRevenueCurrentYear
Total Revenue Prior Year	16084934	TotalRevenuePriorYear
Total Revenue Current Year	4913527	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	1175	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	615	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	9044748	SalariesEtcPriorYear
Salaries Etc Current Year	2005869	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	5792545	OtherExpensePriorYear
Other Expenses Current Year	1761931	OtherExpensesCurrentYear
Total Expenses Prior Year	14838468	TotalExpensesPriorYear
Total Expenses Current Year	3768415	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	1246466	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	1145112	RevenuesLessExpensesCY
Total Assets BOY	10996702	TotalAssetsBOY
Total Assets EOY	2832016	TotalAssetsEOY
Total Liabilities BOY	9576886	TotalLiabilitiesBOY
Total Liabilities EOY	267088	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	1419816	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	2564928	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	WE ARE DEDICATED TO PROVIDING THE HIGHEST STANDARDS IN OUR CARE TO RESIDENTS, INTERACTIONS WITH OUR EMPLOYEES, AND IN OUR EFFORTS TO RAISE THE QUALITY OF LIFE FOR THE ELDERLY. WE ARE COMMITTED TO OUR BELIEF IN SERVICE WITH INTEGRITY FOR OUR RESIDENTS, THEIR FAMILIES, OUR EMPLOYEES, AND OUR BUSINESS ASSOCIATES.	MissionDescription
Significant New Program Services	true	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	2826020	Expense
Grants	615	Grants
Revenue	3226331	Revenue
Description	LONG-TERM CARE NURSING HOMES at WALSENBURG CARE CENTER located IN COLORADO. IN 2010, THERE WERE 15,197 INPATIENT DAYS.	Description
Total Program Service Expense	2826020	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	true	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	true	PartialLiquidation
Disregarded Entity	true	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	7	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	357	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	4	NbrVotingGoverningBodyMembers
Number Independent Voting Members	1	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	true	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	WILLIAMS WILLIAMS	NamePerson
Telephone Number	7208707765	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	4212 S FAIRPLAY CIRCLE UNIT D	AddressLine1
City	Aurora	City
State	CO	State
ZIP Code	80014	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (6 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
Leo Rostermundt
Vice President	40.0	X	X	96897	0	0
Larry Mayers
President	1.0	X	X	16250	0	0
Stephen Bender
Vice President	1.0	X	X	12500	0	0
Richard Larsen
Secretary	1.0	X	X	0	0	0
Carol Baum
Finance Management	1.0		X	0	0	0
Mary Hill
Operational Managment	1.0		X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	125647	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	true	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (2 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
CopperSands Inc
3602 E Greenway Road Suite 104	PHOENIX	AZ	85032	Consulting	333820
People First
PO Box 277365	ATLANTA	GA	30384	Therapy	397476

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	2	NumberOfContractorsGT100K
Total Contributions	0	TotalContributions

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
PATIENT SERVICES	623000	400568	400568
CONTRACTUAL ADJUSTMENT	623000	-178236	-178236
MEDICARE/MEDICAID	623000	2333452	2333452
OPERATIONS SUBSIDY	623000	659853	659853

Field	Value	IRS element (for citing)
Total Program Service Revenue	3215637	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	57085	TotalRevenueColumn
Exclusion	$57,085	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Other	7345327	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Other	5715821	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	1629506	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	1629506	TotalRevenueColumn
Exclusion	$1,629,506	ExclusionAmount

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	ExclusionExclusionAmount
MISCELLANEOUS REV.	623000	10694	10694
GUEST MEALS	900099	605		$605

Field	Value	IRS element (for citing)
Total Other Revenue	11299	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	4913527	TotalRevenueColumn
Related Or Exempt Function Income	3226331	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$1,687,196	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	615	Total
Program Services	615	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	125647	Total
Management And General	125647	ManagementAndGeneral

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	1605356	Total
Program Services	1458856	ProgramServices
Management And General	146500	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	8042	Total
Program Services	7308	ProgramServices
Management And General	734	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	120661	Total
Program Services	109650	ProgramServices
Management And General	11011	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	146163	Total
Program Services	132825	ProgramServices
Management And General	13338	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	223418	Total
Management And General	223418	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	66972	Total
Management And General	66972	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	69474	Total
Program Services	69074	ProgramServices
Management And General	400	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	304711	Total
Program Services	176018	ProgramServices
Management And General	128693	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	7994	Total
Program Services	7994	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	58193	Total
Program Services	17150	ProgramServices
Management And General	41043	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	52046	Total
Management And General	52046	ManagementAndGeneral

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	117326	Total
Program Services	117326	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	17471	Total
Program Services	14283	ProgramServices
Management And General	3188	ManagementAndGeneral

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	0	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	0	Total

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	330744	Total
Program Services	330744	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	139142	Total
Program Services	43542	ProgramServices
Management And General	95600	ManagementAndGeneral

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
SUPPLIES	36013	36013
FOOD & SUPPLEMENTS	103304	103304
MINOR EQUIPMENT	26072	24693	1379
TRAINING & EDUCATION	21501	15459	6042
MEDICAL SUPPLIES	117764	117764

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	69786	Total
Program Services	43402	ProgramServices
Management And General	26384	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	3768415	Total
Program Services	2826020	ProgramServices
Management And General	942395	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	943456	BOY
EOY	357976	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	2038093	BOY
EOY	313974	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	1084071	BOY
EOY	973111	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	46000	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	90079	BOY
EOY	22905	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1333696	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	987765	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	6227245	BOY
EOY	345931	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	681527	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	613758	BOY
EOY	90592	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	10996702	BOY
EOY	2832016	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	989597	BOY
EOY	267088	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	7306822	BOY
EOY	0	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	1280467	BOY
EOY	0	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	9576886	BOY
EOY	267088	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1419816	BOY
EOY	2564928	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1419816	BOY
EOY	2564928	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	10996702	BOY
EOY	2832016	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	1145112	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	100000	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	0	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	0	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	0	CurrentTaxYearMinus1Year
Current Tax Year	0	CurrentTaxYear
Total	100000	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	31285830	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	15772844	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	15709865	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	16062493	CurrentTaxYearMinus1Year
Current Tax Year	3226331	CurrentTaxYear
Total	82057363	Total

Gross Receipts From Non UBI GrossReceiptsFromNonUBI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	0	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	5737	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1633	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	5183	CurrentTaxYearMinus1Year
Current Tax Year	605	CurrentTaxYear
Total	13158	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	31385830	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	15778581	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	15711498	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	16067676	CurrentTaxYearMinus1Year
Current Tax Year	3226936	CurrentTaxYear
Total	82170521	Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	0	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	0	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	0	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	0	CurrentTaxYearMinus1Year
Total	0	Total

Amts From Subst Contributors AmtsFromSubstContributors

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	12898543	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	0	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	0	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	0	CurrentTaxYearMinus1Year
Current Tax Year	0	CurrentTaxYear
Total	12898543	Total

Support From DQ Ps Etc SupportFromDQPsEtc

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	12898543	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	0	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	0	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	0	CurrentTaxYearMinus1Year
Current Tax Year	0	CurrentTaxYear
Total	12898543	Total

Field	Value	IRS element (for citing)
Public Support Total509	69271978	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	12400	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	16592	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	17443	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	17258	CurrentTaxYearMinus1Year
Current Tax Year	57085	CurrentTaxYear
Total	120778	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	12400	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	16592	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	17443	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	17258	CurrentTaxYearMinus1Year
Current Tax Year	57085	CurrentTaxYear
Total	120778	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	31398230	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	15795173	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	15728941	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	16084934	CurrentTaxYearMinus1Year
Current Tax Year	3284021	CurrentTaxYear
Total	82291299	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.84179	PublicSupportPercentage509
Prior Year Support Percentage	0.84341	PriorYearSupportPercentage
Investment Income Percentage	0.00147	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.00078	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amts		ArtPublicExhibitionAmts
Held Works Of Art Amts		HeldWorksOfArtAmts

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	45000	OtherCostOrOtherBasis
Book Value	45000	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1056779	OtherCostOrOtherBasis
Depreciation	854809	Depreciation
Book Value	201970	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	0	OtherCostOrOtherBasis
Depreciation	0	Depreciation
Book Value	0	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	160805	OtherCostOrOtherBasis
Depreciation	130072	Depreciation
Book Value	30733	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	71112	OtherCostOrOtherBasis
Depreciation	2884	Depreciation
Book Value	68228	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	345931	TotalOfBookValueLandBuildings
Financial Derivatives		FinancialDerivatives
Closely Held Equity Interests		CloselyHeldEquityInterests

Other Securities OtherSecurities (2 entries)

DescriptionDescription	Book ValueBookValue	Method Of ValuationMethodOfValuation
SECURITIES	581577	C
OTHER INVESTMENTS	99950	C

Field	Value	IRS element (for citing)
Total Of Book Value Securities	681527	TotalOfBookValueSecurities

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)

Base Compensation Filing OrgBaseCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Filing OrgBonusFilingOrg	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Filing OrgOtherCompensationFilingOrg	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Filing OrgDeferredCompFilingOrg	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Filing OrgTotalCompensationFilingOrg	Total Compensation Related OrgsTotalCompensationRelatedOrgs	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
Carol Baum
0	0	0	0	0	0	0	0	0	0	0	0	0	0
Mary Hill
0	0	0	0	0	0	0	0	0	0	0	0	0	0

Form990 Schedule J Part III Form990ScheduleJPartIII

Field	Value	IRS element (for citing)
Identifier	Schedule J Part III	Identifier
Return Reference	Officers Compensated by a Management Company	ReturnReference
Explanation	Mary Hill and Carol Baum received compensation from Coppersands, Inc, an unrelated management company. Payment for their services to the organization is a part of the management fees of $223,418. The specific compensation received by the individuals is not disclosed to the organization.	Explanation

Schedule N IRS990ScheduleN

Field	Value	IRS element (for citing)
Liquidation Table		LiquidationTable

Disposition Table DispositionTable (4 entries)

Description Of AssetDescriptionOfAsset	Date Of DistributionDateOfDistribution	FMV Of AssetFMVOfAsset	Method Of FMV DeterminationMethodOfFMVDetermination	EINEIN	Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	IRC SectionIRCSection
Solterra at Castle Rock RE LLC
Castle Rock Care Center Real Estate	2010-02-04	4060553	Assumed Liabilities	264465503	14650 N 78th Way Building B	Scottsdale	AZ	85260	LLC
Solterra at Garden of the Gods RE
Garden of the Gods Care Ctr Real Estate	2010-02-04	1498537	Assumed Liabilities	264465437	14650 N 78th Way Building B	Scottsdale	AZ	85260	LLC
Solterra at Mountain View RE LLC
Solterra Mtn View Care Ctr Real Estate	2010-02-04	1809383	Assumed Liabilities	264465472	14650 N 78th Way Building B	Scottsdale	AZ	85260	LLC
Small Town Investments LLC
Prairie View Care Center	2010-11-04	237416	Assessor Value	275025876	PO Box 158	Timnath	CO	80547	LLC

Field	Value	IRS element (for citing)
Director Of Successor2	false	DirectorOfSuccessor2
Employee Of Successor2	false	EmployeeOfSuccessor2
Owner Of Successor2	false	OwnerOfSuccessor2
Receive Compensation2	false	ReceiveCompensation2

Form990 Schedule N Part III Form990ScheduleNPartIII

Field	Value	IRS element (for citing)
Identifier	Part II, Column D	Identifier
Return Reference	Method of determing Fair Market Value of Assets	ReturnReference
Explanation	The method for determining the fair market value of assets for the Castle Rock Care Center Real Estate, Garden of the Gods Care Center Real estate and Solterra mountain view care center real estate was the amount of liabilities assumed by the buyer.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Part VI, Section A, Question 11A	Form 990 Review Process	The form 990 is prepared by a third party. An initial review of the The form 990 is reviewed by Leo Rostermundt, Vice President, and by Carol Baum, Vice President of Finance. A copy of the 990 is provided to the Board prior to filing with the IRS.
Part VI, Section B, Questions 15a & 15b	Compensation of Officers	The compensation for directors is determined by the Board of Directors based on overall time and effort required by each Director/officer in carrying out their duties and considers all the extra activities that have been taking place over the past few years. Part of the ongoing consideration for the Vice Presidents' compensation has been the responsibility of management oversight for operations. Compensation is determined annually.
Part VI, Section B, Question 12c	Conflict of Interest Policy Monitoring	Officers and directors are required to disclose at the time of the event any issue that may relate to a conflict of interest. Any issues brought to attention are monitored and enforced by the board of directors or by the management company. If a director should have a conflict of interest, the ongoing role of the individual as a director would be approved by the remaining members of the board. In addition, the director would be prohibited from any decision making regarding the conflict.
Part VI, Section C, Question 19	Public Disclosure of Documents	The financial statements, conflict of interest policy, and governing documents are available to the general public for a valid business purpose upon request to the corporate office.
Part VI, Section A, Question 3	Delegation of Control Over Management Duties to Management Company	The organization uses a management company to assist with the daily operations, oversight, and financial management. The vice president of the board is actively involved in communications with the management company to ensure directives by the board of directors are carried out.
Part III, Question 2	Significant Changes to Program Services	Beneficial Living Systems sold 4 out of the 5 facilities it controlled to unrelated parties in 2010. The disregarded entities on Schedule R sold the assets held by tehm. The Walsenburg Care Center located in Colorado is still a part of Beneficial Living Systems.

Schedule R IRS990ScheduleR

Form990 Schedule R Part I Form990ScheduleRPartI (3 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Total IncomeTotalIncome	EOY AssetsEOYAssets	Business Name Line1DirectControllingEntityName/BusinessNameLine1
Castle Rock-BLS Care Center LLC
3602 E Greenway Road Ste 104	Phoenix	AZ	85032	450548043	LT Care	CO	134	0	NA
Garden of the Gods- BLS Care Center
3602 E Greenway Road Ste 104	Phoenix	AZ	85032	450548045	LT Care	CO	30	0	NA
Mountain View- BLS Care Center LLC
3602 E Greenway Road Ste 104	Phoenix	AZ	85032	450548041	LT Care	CO	24	0	NA