2011-02-15T16:54:55-06:00 2010-06-30 EIDE BAILLY LLP 1850 N CENTRAL AVENUE SUITE 400 PHOENIX AZ 850044527 990 2009-07-01 860748876 FSL Pathways FSLP 6022851800 1201 E Thomas Road Phoenix AZ 85014 DAVID PADDISON 6022851800 2011-02-15 1 Dan DiPomazio CPA 6022645844 2011-02-14 2009 2016-02-24 21:20:13Z Guy Mikkelsen 1201 E Thomas Road Phoenix AZ 85014 8564485 0 0928 X www.fsl.org X 1993 AZ TO PROVIDE GROUP HOUSING AND RELATED BEHAVIORAL HEALTH SERVICES FOR MENTALLY IMPAIRED ADULTS. 4 0 195 0 0 0 83720 0 8347592 8563216 21022 1269 0 8452334 8564485 0 0 5129613 5089657 0 0 2854146 3073076 7983759 8162733 468575 401752 3274705 3862014 1063186 1248743 2211519 2613271 None 0 0 7480526 8563216 The Assisted Group Living Program (FSL Pathways) operates community-based homes throughout Maricopa County, designed for adults with special needs both medical and psychiatric. All homes have trained staff who provide continuous supervision and support. The programs are designed to promote self-reliance and independence focusing on wellness and strengths of each individual served. The majority of our clients have very limited incomes. All participants of this program are seriously mentally ill, age 21 years and older and have a variety of functional levels. Last year this program provided 35,615 of service bed days. Staffing which includes, Social Workers, Nurses, Behavioral Health technicians and para-professionals is the largest expense of the program. Each site can serve a maximum of five clients per zoning regulations. Ultimate program goal is to avoid institutionalization and incorporate seriously mentally ill clients into the community setting maintaining them in the least restrictive environment possible with positive outcomes. The Adult Therapeutic Home Care Training Program is a network of foster families providing in-home support services for behavioral health residents to assist them in achieving their service plan goals and objectives. The foster families offer support with activities, personal care, transportation and general living skills. Last year, the FSL program provided 5131 bed days. 7480526 1 0 0 0 0 0 0 1 0 1 0 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 1 1 0 0 1 8 0 1 195 1 0 0 0 0 0 0 0 0 0 4 0 1 1 0 0 1 1 0 1 0 0 0 1 1 1 0 1 1 0 0 0 AZ X DAVID PADDISON 6022851800 1201 E THOMAS RD PHOENIX AZ 85014 GUY MIKKELSEN 1.00 X X 0 196667 19484 LINDA MARTIN 1.00 X X 0 158641 13062 BLANCA RUIZ 3.00 X X 0 90220 7363 David Paddison 6.00 X X 0 115421 11382 Carolyn Hill 20.00 X 111815 0 11495 Joseph Switalski 0.50 X 0 105384 0 Steve HAstings 0.50 X 0 124061 16938 111815 790394 79724 1 0 1 0 FSL Management 1201 E Thomas Road Phoenix AZ 85014 Management Services 671554 FSL Programs 1201 E Thomas Road Phoenix AZ 85014 Adult day care Services 335748 2 PROGRAM INCOME 623000 8561685 8561685 CLIENT FEES 900099 1531 1531 8563216 1269 1269 8564485 8563216 0 1269 106280 95652 10628 4103477 4103477 71364 71364 435196 435196 373340 373340 671554 671554 987219 987219 25 25 219875 219875 556774 556774 88823 88823 140 140 7193 7193 50679 50679 37216 37216 REPAIRS AND MAINT 177678 177678 Food 153267 153267 Bad Debt 94186 94186 License, Fees & Permits 11938 11938 Craft/Recreation 6170 6170 10339 10339 8162733 7480526 682207 0 120566 105497 1221199 795690 43616 48036 559877 414365 196183 145512 1693141 2767279 3274705 3862014 457492 632875 316218 245845 66105 43762 65829 42725 157542 283536 1063186 1248743 X 2105719 2507471 105800 105800 2211519 2613271 3274705 3862014 X 0 1 1 X 0 X 7025 6945 83720 97690 7488352 7754022 8288326 8347952 8563216 40441868 7488352 7761047 8295271 8431672 8563216 40539558 0 779263 458130 1237393 779263 458130 1237393 39302165 28565 21022 1269 50856 28565 21022 1269 50856 7488352 7761047 8323836 8452694 8564485 40590414 0.96830 0.97860 0.00130 0.00130 X 0 1 24492 9797 14695 535385 404568 130817 145512 Due from Affiliates 2752279 Due from Combined Affiliates 15000 2767279 Due to Combined Affiliate 255344 Due to Affiliates 28192 283536 8564485 8162733 401752 0 401752 8564485 0 8564485 0 8564485 8162733 0 8162733 0 8162733 Part IV, Line 2b: The organization acts as a representative for their clients to maintain separate accounts for their expenditures. A separate bank account is set up at a bank for each individual. A corresponding liability is maintained for the balance of these accounts. Part X: Description of Uncertain Tax Positions Under FIN 48: The Organization is a non-profit, Arizona corporation which has been granted a certificate of exemption from the payment of federal and state income taxes under provisions of Section 501(c)(3) of the Internal Revenue Code. The Organization has adopted the provisions of FASB Accounting Standards Codification Topic ASC 740-10 (previously Financial Interpretation No. 48, Accounting for Uncertainty in Income Taxes), on June 1, 2009. The implementation of this standard had no impact on the financial statements. As of both the date of adoption, and as of June 30, 2010, the unrecognized tax benefit accrual was zero. The Organization will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense if incurred. The Organization is no longer subject to federal tax examinations by tax authorities for years before 2006 and state examinations for years before 2005. X X X 0 0 0 0 0 0 0 0 0 GUY MIKKELSEN 0 157033 0 17958 0 21676 0 9594 0 9890 0 216151 0 0 LINDA MARTIN 0 112130 0 20736 0 25775 0 6925 0 6464 0 172030 0 0 Supplemental Information Part III Schedule J, Part II: Guy Mikkelsen is compensated by a related organization, Foundation for Senior Living, Inc., for services provided to Foundation for Senior Living, Inc. and related organizations as President and CEO. Form 990, Part VI, Section A, Line 1b: The board members are not independent as they are compensated by Foundation for Senior Living (FSL) related organizations for their services provided to the FSL organization as a whole. Foundation for Senior Living has an independent board and they elect the board members for FSL Pathways. Form 990, Part VI, Section A, line 2 Guy Mikkelsen, Linda Martin, Blanca Ruiz, David Paddison, and Carolyn Hill have a business relationship. They serve as officers and directors for other related organizations. Form 990, Part VI, Section A, line 3 FSL Pathways pays FSL Management, an affiliate, a management fee. These services include financial, human resources, and risk management oversight. Form 990, Part VI, Section A, line 6 The sole member of this organization is Foundation for Senior Living, Inc. Form 990, Part VI, Section A, line 7a The directors shall be appointed by the member of the organization. Directors may be removed at any time without cause by the Member. Form 990, Part VI, Section A, line 8b FSL Pathways does not have a committee with the authority to act on behalf of the governing body. Form 990, Part VI, Section B, line 11 The CFO of Foundation for Senior Living, Inc. (FSL) will review the return prior to being submitted to the governing board. The return will also be provided to the FSL Board of Directors, parent organization. Form 990, Part VI, Section B, line 12 Everyone on Boards or working for the Foundation and its Affiliates are covered under the policy. For Foundation, conflicts are determined at the FSL Board level. For Affiliate corporations, conflicts are determined either at the FSL Leadership Council level or the affiliate board level for both the Level at which determinations of whether a conflict exists are made and the level at which actual conflicts are reviewed. All potential conflicts of interest, regardless of how small or insignificant, are to be reported to the President of the Board of Directors (or Committee Chair) prior to engaging in a conflict of interest board or committee action. The President will ask the Board of Directors to make a decision as to whether the relationship is an appropriate one for FSL. The Board member declaring the conflict will have no vote on the matter. Moreover, the person having a conflict shall retire from the room in which the Board (or its Committee) is meeting and shall not participate in the final deliberation regarding the matter under consideration. However, the person shall be permitted to provide the Board or Committee with any and all relevant information prior to leaving the meeting. Form 990, Part VI, Line 15a: The Top Management Official's compensation is approved by Guy Mikkelsen, President and CEO. Compensation studies are done to determine appropriate compensation for her level and role. Guy Mikkelsen is compensated by a related organization, Foundation for Senior Living, Inc. (FSL) for his services provided to FSL and its related organizations. His compensation is approved by the governing board of FSL. On an annual basis, they are provided with comparability data/compensation studies to determine his compensation. Other officers and directors are provided compensation from FSL and other related organizations for their services, beyond the governing board, provided to that entity and other related organizations. Their compensation is approved by Guy Mikkelsen, President and CEO. The organization is expanding the review by independent persons for the upcoming fiscal year. During the year, FSL and its related organized used an independent consultant to perform a market study anaylsis on compensation across several industries. Form 990, Part VI, Section C, line 19 The organization's governing documents, conflict of interest policy and financial statements are available to the public upon request. Part VII, Section A The following officers and directors serve Foundation for Senior Living, Inc. and all other related organizations the following hours per week. Guy Mikkelsen - 39 hours Linda Martin - 39 hours Blanca Ruiz - 37 hours David Paddison - 34 hours Carolyn Hill - 20 hours Foundation for Senior Living Inc 1201 E Thomas Road Phoenix AZ 85014 860298945 Provide policy advice and guidance to its subsidiaries AZ 501c3 7 N/A Foundation for Senior Adult Living Inc 1201 E Thomas Road Phoenix AZ 85014 860462784 Low-income housing and related services to the elderly AZ 501c3 9 N/A FSL Home Improvements Inc 1201 E Thomas Road Phoenix AZ 85014 383649930 Rehabilitation of homes for the benefit of FSL facilities AZ 501c3 9 N/A FSL Programs 1201 E Thomas Road Phoenix AZ 85014 860411904 Programs for senior adults, persons with disabilities, & their families AZ 501c3 9 N/A FSL Real Estate Services 1201 E Thomas Road Phoenix AZ 85014 861006866 Real estate development services to Foundation for Senior Living AZ 501c3 11, Type I N/A Payson Senior Living Inc 1201 E Thomas Road Phoenix AZ 85014 860458284 Low-income housing and related services to the elderly AZ 501c3 9 N/A FSL Christopher Properties Inc 1201 E Thomas Road Phoenix AZ 85014 300506152 Low-income housing and related services to the elderly AZ 501c3 9 N/A FSL Rural Development Inc 1201 E Thomas Road Phoenix AZ 85014 860380470 Low-income housing and related services to the elderly AZ 501c3 9 N/A St Claire Senior Living Inc 1201 E Thomas Road phoenix AZ 85014 753021717 Low-income housing and related services to the elderly - inactive AZ 501c3 9 N/A FSL Management 1201 E Thomas Road Phoenix AZ 85014 860462786 Management services to related Foundation for Senior Living AZ 501c3 11, Type I N/A FSL Holding Properties LLC 1201 E Thomas Road Phoenix AZ 85014 020605634 Real Estate Rental AZ N/A FSL White Mountain Villas LP 1201 E Thomas Road Phoenix AZ 85014 753233168 Real Estate Rental AZ N/A FSL Ruby Heights Village LP 1201 E Thomas Road Phoenix AZ 85014 753233177 Real Estate Rental AZ N/A FSL Becket House Apartments LP 1201 E Thomas Road Phoenix AZ 85014 205096899 Real Estate Rental AZ N/A Roeser Senior Residences LLC 1201 E Thomas Road Phoenix AZ 85014 861005141 Real Estate Rental AZ N/A Mountain Village Seniors LLC 1201 E Thomas Road Phoenix AZ 85014 830403683 Real Estate Rental AZ N/A FSL Yuma Senior Terraces LP 1201 E Thomas Road Phoenix AZ 85014 200844505 Real Estate Rental AZ N/A FSL Esperanza Village LP 1201 E Thomas Road Phoenix AZ 85014 200844462 Real Estate Rental AZ N/A FSL collins Court LP 1201 E Thomas Road Phoenix AZ 85014 900646418 Real Estate Rental AZ N/A FSL Gibson Garden Villas LP 1201 E Thomas Road Phoenix AZ 85014 800439718 Real Estate Rental AZ N/A FSL Seton Village LP 1201 E Thomas Road Phoenix AZ 85014 800673263 Real Estate Rental AZ N/A FSL Solar One LP 1201 E Thomas Road Phoenix AZ 85014 800587023 Real Estate Rental AZ N/A FSL Solar Three LP 1201 E Thomas Road Phoenix AZ 85014 800673255 Real Estate Rental AZ N/A FSL Solar Two LP 1201 E Thomas Road Phoenix AZ 85014 800673259 Real Estate Rental AZ N/A FSL St Francis Villas LP 1201 E Thomas Road Phoenix AZ 85014 800439708 Real Estate Rental AZ N/A FSL St Peter Place LP 1201 E Thomas Road Phoenix AZ 85014 800559418 Real Estate Rental AZ N/A Affordable Services for Seniors Inc 1201 E Thomas Road Phoenix AZ 85014 710869419 Rental Real Estate AZ N/A C FSL White Mountain Inc 1201 E Thomas Road Phoenix AZ 85014 870796482 Rental Real Estate AZ N/A C FSL Ruby Heights Inc 1201 E Thomas Road Phoenix AZ 85014 870796484 Rental Real Estate AZ N/A C FSL Mountain Village Inc 1201 E Thomas Road Phoenix AZ 85014 201094637 Rental Real Estate AZ N/A C FSL Roeser Village Inc 1201 E Thomas Road Phoenix AZ 85014 860462785 Management residential rental AZ N/A C FSL Yuma Senior Terraces I Inc 1201 E Thomas Road Phoenix AZ 85014 870796479 Management residential rental AZ N/A C FSL Collins Inc 1201 E Thomas Road Phoenix AZ 85014 300506152 Rental Real Estate AZ N/A C FSL Gibson Garden Inc 1201 E Thomas Road Phoenix AZ 85014 800439678 Rental Real Estate AZ N/A C FSL Seton Inc 1201 E Thomas Road Phoenix AZ 85014 900646416 Rental Real Estate AZ N/A C FSL Solar 1 Inc 1201 E Thomas Road Phoenix AZ 85014 800587030 Rental Real Estate AZ N/A C FSL Solar 2 Inc 1201 E Thomas Road Phoenix AZ 85014 900646941 Rental Real Estate AZ N/A C FSL Solar 3 Inc 1201 E Thomas Road Phoenix AZ 85014 900646403 Rental Real Estate AZ N/A C FSL St Francis Inc 1201 E Thomas Road Phoenix AZ 85014 800439674 Rental Real Estate AZ N/A C FSL St Peter Inc 1201 E Thomas Road Phoenix AZ 85014 800559415 Rental Real Estate AZ N/A C 0 0 0 0 0 0 0 0 0 1 0 1 0 0 1 0 1 1 Foundation for Senior Living O 596711 Foundation for Senior Living Q 4042000 Foundation for Senior Living R 3305915 FSL Management L 857727 FSL Management Q 150000 FSL Programs L 354907 FSL HOLDINGS PROPERTIES J 0