2011-02-08T09:00:05-06:00 2010-06-30 CROWE HORWATH LLP 70 West Madison Street Suite 700 Chicago IL 606024903 990 2009-07-01 364335178 WASHINGTON AND JANE SMITH HOME WASH 7734747300 2320 WEST 113TH PLACE CHICAGO IL 60643 DEBORAH HART 2011-01-28 true 3128997000 2009 2016-02-24 21:20:13Z SMITH SENIOR LIVING MICHAEL A FLYNN 2320 WEST 113TH PLACE CHICAGO IL 60643 11367900 false X WWW.SMITHSENIORLIVING.ORG X 1999 IL THE MISSION OF SMITH SENIOR LIVING IS TO ENRICH THE LIVES OF SENIOR ADULTS THROUGH THE HIGHEST QUALITY OF SERVICES. 16 16 47 25 0 0 89352 21192 3077768 3589766 -4365802 1103152 0 30000 -1198682 4744110 405683 418398 0 0 2566930 3027989 0 0 41355 876681 736667 3849294 4183054 -5047976 561056 34660358 38425868 2461815 4066064 32198543 34359804 THE MISSION OF SMITH SENIOR LIVING IS TO ENRICH THE LIVES OF SENIOR ADULTS THROUGH THE HIGHEST QUALITY OF SERVICES. THE ORGANIZATION'S CHARITABLE PURPOSE IS TO PROVIDE MANAGEMENT, PLANNING, FINANCIAL AND ADMINISTRATIVE SERVICES EXCLUSIVELY TO ITS RELATED CCRC ORGANIZATIONAL AFFILIATES. false false 2213391 2193151 SMITH SENIOR LIVING PROVIDES MANAGEMENT, PLANNING, FINANCIAL AND ADMINISTRATIVE SERVICES EXCLUSIVELY TO ITS RELATED CONTINUING CARE RETIREMENT COMMUNITY ORGANIZATIONAL AFFILIATES. 1366719 1396615 SMITH SENIOR LIVING IS THE SOLE MEMBER OF SMITH CARES, LLC, A STAFFING HOLDING COMPANY. SMITH CARES PROVIDES PROFESSIONAL STAFF TO THE AFFILIATED COMPANIES OF SMITH CROSSING AND SMITH VILLAGE WHEN THE INDIVIDUALS ARE SHARED BETWEEN THE TWO AFFILIATE ORGANIZATIONS. 418398 0 MONIES PROVIDED BY DONATION TO THE ORGANIZATION ARE A SHARING OF EARNINGS ON THE ORIGINAL ENDOWMENT FROM EMILIE SMITH. THE BOARD HAS DESIGNATED THAT 4% OF THE VALUE OF THE ENDOWMENT BE CONTRIBUTED EACH YEAR TO SMITH VILLAGE FOR USE IN ITS OPERATIONS. 3998508 true true false false false false false false true true true false false false false false false false false false false true false true false false false false false false true false false false false false true true true false false true 4 0 true 47 true false false false false false false false false false false 16 16 false false false false false false false true true false false true true true true true true true false false IL X DEBORAH HART CFO 7734747300 2320 WEST 113TH PLACE CHICAGO IL 60643 ROBERT BERGHOFF 3 X X 0 0 0 RICHARD MARNERIS 2 X X 0 0 0 MICHAEL T LEATHERMAN 2 X X 0 0 0 GEORGE E PETRAITIS 2 X X 0 0 0 JAMES NEMEC 1 X 0 0 0 ANDREW ANELLO 2 X 0 0 0 SALVATORE FIORELLA 2 X 0 0 0 ROSALIND HONEYCUTT 1 X 0 0 0 JOSEPH STRUBBE 1 X 0 0 0 KAY THURN 1 X 0 0 0 KARYN PETTIGREW 1 X 0 0 0 STEVEN MURPHY 1 X 0 0 0 JAMES JOHNSON 1 X 0 0 0 WILLIAM HUNDING 2 X 0 0 0 EUGENE DELVES 1 X 0 0 0 SUSAN PIROS 1 X 0 0 0 THOMAS CHOMICZ 2 X 0 0 0 ALLEN FLAGLER 1 X 0 0 0 CRAIG HANENBURG 38 X 108268 0 18094 DEBORAH HART 38 X 123540 0 27676 MICHAEL A FLYNN 38 X 182870 0 27699 414678 0 73469 3 false true false AG ARCHITECTURE 1414 UNDERWOOD AVE WAUWATOSA WI 53213 PROFESSIONAL ARCHITECTURE SERVICES 412703 SAWGRASS PARTNERS 1721 DEL OGIER DRIVE GLENVIEW IL 60025 CCRC DEVELOPMENT SERVICES 225000 SHEILA KING PO BOX 10425 CHICAGO IL 60610 PUBLIC RELATIONS SERVICES 155202 3 0 0 0 0 0 21192 0 21192 AGENCY FEE INCOME 1396615 1396615 0 0 MANAGEMENT FEE INCOME 2193151 2193151 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3589766 885724 0 0 885724 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6841218 0 6623790 0 217428 0 217428 0 0 217428 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 CONSULTING REVENUE 30000 0 0 30000 0 0 0 0 0 0 0 0 0 0 0 0 30000 4744110 3589766 0 1133152 418398 418398 0 0 0 0 0 0 414678 414678 0 0 25468 25468 0 0 2089831 2089831 0 0 79208 79208 0 0 227625 227625 0 0 191179 191179 0 0 0 0 0 0 16540 16540 0 0 98017 98017 0 0 0 0 0 0 0 0 40990 0 40990 0 63156 63156 0 0 137934 96579 0 41355 55898 47021 8877 0 78969 78969 0 0 0 0 0 0 64637 0 64637 0 6963 6963 0 0 0 0 0 0 16768 15204 1564 0 0 0 0 0 0 0 0 0 94083 94083 0 0 34922 7799 27123 0 HUMAN RESOURCE COSTS 3060 3060 0 0 OTHER EXPENSES 24730 24730 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4183054 3998508 143191 41355 0 0 0 0 0 0 127339 653142 0 0 1393861 352366 0 0 0 0 0 3196297 0 0 91058 146268 903606 333590 2371030 570016 25536380 27255125 0 0 894229 1110271 0 0 4246461 5142383 34660358 38425868 1093028 596821 0 0 0 0 0 0 0 0 0 0 1368787 3469243 0 0 0 0 2461815 4066064 X 22360811 24085076 8971065 9408061 866667 866667 0 0 0 0 0 0 32198543 34359804 34660358 38425868 X false true true X false X X X false false false WJS - SMITH CROSSING 364333423 9 true true true 0 WJS - SMITH VILLAGE 362167948 9 true true true 418398 2 418398 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9837732 0 870994 418398 0 15600 10274728 10661483 0 -418068 405683 0 0 9837732 0 0.08 0.92 false false 0 0 0 0 0 0 0 0 462924 92585 370339 0 440682 241005 199677 0 0 0 0 570016 DEPOSITS 809731 DUE FROM AFFILIATES 4332652 5142383 0 0 4744110 4183054 561056 1384163 0 0 0 216042 1600205 2161261 6294780 1384163 0 0 216042 1600205 4694575 16245 33290 49535 4744110 4133519 0 0 0 0 0 4133519 16245 33290 49535 4183054 Intended uses of endowment funds Schedule D, Part V, Line 4 THE ORGANIZATION DISBURSES FUNDS AS NEEDED WITHIN THE GUIDELINES OF THE ENDOWMENT FUND. THE EARNINGS ON THE ASSETS IN THE ENDOWMENT FUND HAVE BEEN DESIGNATED TO SUPPORT THE OPERATING ACTIVITIES OF SMITH VILLAGE, A RELATED TAX-EXEMPT ORGANIZATION. FIN 48 footnote Schedule D, Part X, Line 2 THE ORGANIZATION ADOPTED US GAAP WITH RESPECT TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AS OF JULY 1, 2009. THROUGH THE ANALYSIS, IT WAS DETERMINED THAT THERE WERE NO UNCERTAIN TAX POSITIONS TO BE DISCLOSED. Other changes in net assets Schedule D, Part XI, Line 8 INCOME FROM INVESTMENT IN HRA, INC. - 216042; OTHER - 0; TOTAL - 216042 Other revenues in audited financial statements not in form 990 Schedule D, Part XII, Line 2d INVESTMENT IN HRA, INC. - 216042; OTHER - 0; TOTAL - 216042 Other revenues in form 990 not in audited financial statements Schedule D, Part XII, Line 4b INVESTMENT INTEREST EXPENSE - 33290; OTHER - 0; TOTAL - 33290 Other expenses in form 990 not in audited financial statements Schedule D, Part XIII, Line 4b INVESTMENT INTEREST EXPENSE - 33290; OTHER - 0; TOTAL - 33290 true WASHINGTON AND JANE SMITH COMMUNITY-BEVERLY 2320 WEST 113TH PLACE CHICAGO IL 60643 362167948 501(C)(3) 418398 0 N/A N/A SUPPORT OF CHARITABLE PURPOSE 1 0 Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 THE GRANTED FUNDS ARE NOT RESTRICTED AS TO USE AND ARE FOR GENERAL OPERATIONS. THE GRANT WAS MADE TO A RELATED TAX-EXEMPT ORGANIZATION AND MANAGEMENT ENSURES THE FUNDS ARE USED TO SUPPORT THE ORGANIZATION'S EXEMPT PURPOSE. X X X X false false false false false false false false false DEBORAH HART 123540 0 0 0 0 0 10182 0 17494 0 151216 0 0 0 MICHAEL A FLYNN 182870 0 0 0 0 0 14937 0 12762 0 210569 0 0 0 WILLIAM HART SPOUSE OF CFO 25468 SOFTWARE DEVELOPMENT SERVICES false Review of form 990 by governing body Form 990, Part VI, Section B, Line 11A THE ORGANIZATION'S INTERNAL MANAGEMENT REVIEWS THE RETURN WITH ITS PAID TAX PREPARER. AFTER REVIEW, COPIES OF THE FULL FORM 990 ARE PRESENTED TO ALL TRUSTEES VIA EMAIL PRIOR TO FILING THE RETURN WITH THE IRS. FULL REVIEW OF THE RETURN IS DELEGATED TO THE FINANCE COMMITTEE. Conflict of interest policy Form 990, Part VI, Section B, Line 12c ANNUALLY, ALL TRUSTEES AND KEY PERSONNEL ARE REQUIRED TO COMPLETE A DISCLOSURE FOR CONFLICTS OF INTEREST. THE DISCLOSURES ARE REVIEWED BY THE CFO WHO DETERMINES IF A POTENTIAL OR ACTUAL CONFLICT OF INTEREST EXISTS. IF A POTENTIAL OR ACTUAL CONFLICT OF INTEREST EXISTS THE TRUSTEE IS REQUIRED TO RECUSE THEMSELVES FROM ANY VOTING, DELIBERATION, OR DECISION ON THE TRANSACTION AT THE BOARD LEVEL. FURTHERMORE, ALL VENDOR PAYMENT ACTIVITY IS REVIEWED BY THE CFO FOR VENDORS THAT MAY BE RELATED TO THE FILING ORGANIZATION. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a THE COMPENSATION COMMITTEE, MADE UP OF INDEPENDENT TRUSTEES, EVALUATES AND ESTABLISHES COMPENSATION AND REVIEW PROTOCOL FOR THE ORGANIZATION'S CEO AND CFO. ANNUAL COMPENSATION COMPARISONS TO INDUSTRY PROFESSIONALS IS GATHERED AND REVIEWED ON A SEMI-ANNUAL BASIS. THE LAST COMPENSATION REVIEW WAS COMPLETED IN 2010. DUE TO GENERAL ECONOMIC ISSUES, COMPENSATION ADJUSTMENTS WERE FOREGONE IN FISCAL YEAR 2010 FOR ALL MANAGEMENT. Public Disclosure Form 990, Part VI, Section C, Line 19 FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104. THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC AT THIS TIME. COMPENSATION OF OTHER OFFICER'S AND KEY EMPLOYEES FORM 990, PART VI, SECTION B, LINE 15B THE CEO OF THE ORGANIZATION DETERMINES THE ANNUAL COMPENSATION OF ALL OTHER OFFICERS, WITH THE EXCEPTION OF THE CFO, BY COMPARING THE EXECUTIVE DIRECTORS COMPENSATION TO PROFESSIONALS IN SIMILAR INDUSTRIES ON AN ANNUAL BASIS. THE COMPENSATION COMMITTEE, MADE UP OF INDEPENDENT TRUSTEES, EVALUATES AND ESTABLISHES COMPENSATION AND REVIEW PROTOCOL FOR THE ORGANIZATION'S CFO. ANNUAL COMPENSATION COMPARISONS TO INDUSTRY PROFESSIONALS IS GATHERED AND REVIEWED ON A SEMI-ANNUAL BASIS. THE LAST COMPENSATION REVIEW WAS COMPLETED IN 2010. DUE TO GENERAL ECONOMIC ISSUES, COMPENSATION ADJUSTMENTS WERE FOREGONE IN FISCAL YEAR 2010 FOR ALL MANAGEMENT. COMPENSATION OF OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES, ETC. FORM 990, PART VII, SECTION A, LINE 1(A), COLUMN (B) THE CEO, CFO, AND CIO REPORTED ON PART VII DEVOTE APPROXIMATELY 2 HOURS A WEEK TO SMITH VILLAGE AND SMITH CROSSING, BOTH OF WHICH ARE RELATED TAX-EXEMPT ORGANIZATIONS. THE FOLLOWING TRUSTEES EACH DEVOTE APPROXIMATELY 1-2 HOURS A WEEK TO SMITH VILLAGE, A RELATED TAX-EXEMPT ORGANIZATION: THOMAS CHOMICZ EUGENE DELVES ALLEN FLAGLER WILLIAM HUNDING JAMES JOHNSON MICHAEL LEATHERMAN RICHARD MARNERIS GEORGE PETRAITIS KARYN PETTIGREW STEVEN MURPHY THE FOLLOWING TRUSTEES EACH DEVOTE APPROXIMATELY 1-2 HOURS A WEEK TO SMITH CROSSING, A RELATED TAX-EXEMPT ORGANIZATION: ANDREW ANELLO ROSALIND HONEYCUTT MICHAEL LEATHERMAN GEORGE PETRAITIS SALVATORE FIORELLA JOSEPH STRUBBE KAY THURN SMITH CARES LLC 2320 WEST 113TH PLACE CHICAGO IL 60643 262018889 STAFFING IL 1396615 87379 NA WJS - SMITH VILLAGE 2320 WEST 113TH PLACE CHICAGO IL 60643 362167948 CCRC IL 501(C)(3) 9 NA WJS - SMITH CROSSING 10501 EMILIE LANE ORLAND PARK IL 60467 364333423 CCRC IL 501(C)(3) 9 NA false true false true false false false false false true false false false false false true false false WASHINGTON AND JANE SMITH COMMUNITY-BEVERLY B 418398 WASHINGTON AND JANE SMITH COMMUNITY-BEVERLY D 2004303 WASHINGTON AND JANE SMITH COMMUNITY-ORLAND PARK D 1191994 WASHINGTON AND JANE SMITH COMMUNITY-BEVERLY D 2828987 WASHINGTON AND JANE SMITH COMMUNITY-ORLAND PARK D 1503665 WASHINGTON AND JANE SMITH COMMUNITY-BEVERLY D 2000000 WASHINGTON AND JANE SMITH COMMUNITY-ORLAND PARK D 2000000 WASHINGTON AND JANE SMITH COMMUNITY - BEVERLY J 45080 WASHINGTON AND JANE SMITH COMMUNITY - ORLAND PARK P 771311 WASHINGTON AND JANE SMITH COMMUNITY - BEVERLY P 1421840