2011-11-15T13:12:13-05:00 2010-12-31 LANE GORMAN TRUBITT PLLC 2626 HOWELL STREET SUITE 700 DALLAS TX 752044064 990 2010-01-01 364502669 SENIOR QUALITY LIFESTYLES CORPORATION SENI 2146236116 8523 Thackery Street Dallas TX 75225 Charles Brewer 2011-11-15 James R Smith 2148717500 2010 2016-02-24 21:20:13Z CHARLES B BREWER 8523 THACKERY ST 8211 DALLAS TX 75225 1390907 false X www.sqlc.org X 2002 TX OPERATES AND MANAGES NOT-FOR-PROFIT NURSING AND RETIREMENT FACILITIES WITH SERVICES RANGING FROM INDIVIDUAL RETIREMENT LIVING TO 24-HOUR SKILLED NURSING CARE. 4 3 7 0 0 0 0 0 2158511 1014414 589708 376493 0 0 2748219 1390907 0 0 0 0 561371 597265 0 0 0 652306 286542 1213677 883807 1534542 507100 17783454 15598380 16153396 13461222 1630058 2137158 OPERATES AND MANAGES NOT-FOR-PROFIT NURSING AND RETIREMENT FACILITIES WITH SERVICES RANGING FROM INDIVIDUAL RETIREMENT LIVING TO 24-HOUR SKILLED NURSING CARE. false false 751954 0 1014414 OPERATES AND MANAGES NOT-FOR-PROFIT NURSING AND RETIREMENT FACILITIES WITH SERVICES RANGING FROM INDIVIDUAL RETIREMENT LIVING TO 24-HOUR SKILLED NURSING CARE. 751954 true false false false false false false false false true false false true true true false true false false false false false false false false false false false true false false false false false false false false false false false false true true true true false false true X 3 0 7 true false false false false false false false false false false false X 4 3 false false false false false false false true false false false true true true true true true true true false X X JANINE COHEN 2146236116 8523 THACKERY ST DALLAS TX 75225 X BERNIE FRANCIS 1.0 X X 12000 0 0 C SCOTT SYKES 1.0 X 12000 0 0 CHARLES B BREWER 40.0 X X 236301 0 5127 CARY CLAYBORN 1.0 X 4134 0 0 DAVID BROWN 2.0 X 0 176742 15049 KRISTEN MCCAIG 2.0 X 0 121272 15040 Janine Cohen 50.0 X 84540 0 17443 348975 298014 52659 1 false true false NA 0 0 MANAGEMENT FEES FROM RELATED ORGANIZATIONS 541610 883807 883807 LIQUIDITY SUPPORT FEES 900003 130607 130607 1014414 376493 0 0 376493 0 0 0 0 0 0 0 1390907 1014414 0 376493 0 0 0 0 0 0 0 0 355411 319870 35541 0 0 0 0 0 161273 145147 16126 0 0 0 0 0 51714 46543 5171 0 28867 25980 2887 0 0 0 0 0 37078 33370 3708 0 30150 0 30150 0 0 0 0 0 0 0 0 0 0 0 5773 5196 577 0 35989 32390 3599 0 40950 36855 4095 0 35900 32310 3590 0 0 0 0 0 0 0 0 0 56472 50825 5647 0 0 0 0 0 18153 0 18153 0 0 0 0 0 0 0 0 0 14632 13169 1463 0 7246 6521 725 0 MISCELLANEOUS 4199 3778 421 0 883807 751954 131853 0 1918577 844799 0 6666 9413957 13040450 0 6000 111411 14632 0 96779 6450920 1603686 17783454 15598380 96561 192024 16056835 13269198 16153396 13461222 X 1630058 2137158 1630058 2137158 17783454 15598380 507100 X false true true X false X X X false false false NORTHWEST SENIOR HOUSING CORPORATION 752771278 09 true 0 BARTON CREEK SENIOR LIVING CENTER INC 201203479 09 false 0 BUCKINGHAM SENIOR LIVING COMMUNITY INC 300097872 09 true 0 SQLC SENIOR LIVING CENTER AT CORPUS CHRISTI 261778912 09 false 0 TANGLEWOOD SENIOR LIVING CENTER 261778214 09 false 0 TARRANT COUNTY SENIOR LIVING CENTER INC 208068602 09 false 0 SQLC SENIOR LIVING CENTER AT ALAMO HEIGHTS 272566984 09 false 0 7 0 0 0 0 0 0 0 0 0 111411 14632 96779 0 0 0 96779 DUE FROM BSLC 80254 DUE FROM NSHC 110590 DUE FROM BCSLC 564335 DUE FROM SQLC-CORPUS 360600 DUE FROM TCSLC 481835 DUE FROM OTHER DEVELOPMENTS 6072 1603686 0 DUE TO NSHC 13269198 13269198 FIN 48 (ASC 740) FOOTNOTE SCHEDULE D, PART X, LINE 2 FOLLOWING IS THE TEXT FROM THE FOOTNOTES OF SQLC'S CONSOLIDATED FINANCIAL STATEMENTS: The Organization and SQLC are nonprofit organizations and are exempt from federal income tax under Section 501(c)(3) of the IRC. For the years ended December 31, 2010 and 2009, the Organization and SQLC had no material unrelated business income. Accordingly, no provision for federal income tax has been made in the accompanying consolidated financial statements. GAAP requires the evaluation of tax positions taken or expected to be taken in the course of preparing the Obligated Group's tax returns to determine whether the tax positions are more likely than not of being sustained by the applicable tax authority. Tax positions not deemed to meet the more likely than not threshold would be recorded as a tax benefit or expense in the current year. A reconciliation is not provided herein, as the beginning and ending amounts of unrecognized benefits are zero, with no interim additions, reductions, or settlements. However, the conclusions regarding accounting for uncertainty in income taxes will be subject to review and may be adjusted at a later date based on factors including, but not limited to, ongoing analysis of tax laws, regulations, and interpretations thereof. The Organization's and SQLC's informational returns filed in the U.S. federal jurisdiction are generally subject to examination for three years after the later of the due date or date of filing. As a result, the Obligated Group is no longer subject to income tax examinations by tax authorities for years prior to 2007. X false false false false false true true false false CHARLES B BREWER 183801 0 52500 0 0 0 0 0 5127 0 241428 0 0 0 DAVID BROWN 0 165174 0 11568 0 0 0 0 0 15049 0 191791 0 0 COMPENSATION OF MANAGEMENT FORM 990, SCHEDULE J, PART I, Line 6 SQLC management personnel participate in a bonus plan based on the earnings performance of the communities, as well as a portion related to SQLC efforts. EMPLOYEES REPORTED THROUGH OUTSOURCED PROFESSIONAL EMPLOYER ORGANIZATION FORM 990, PART V, LINE 2(A) The organization did not issue Form W-2s directly. THE INDIVIDUALS THAT COMPRISE THE TOTAL LISTED ON LINE 2(A) ARE CONSIDERED EMPLOYEES OF THE ORGANIZATION FOR THE PURPOSES OF PART V. HOWEVER, THE ORGANIZATION UTILIZES A PROFESSIONAL EMPLOYER ORGANIZATION, MERIT RESOURCES, INC. (EIN: 42-1368750), WHICH IS THE EMPLOYER OF RECORD, ISSUES ALL W-2S AND ACTS AS AN OUTSOURCED HUMAN RESOURCES AND PAYROLL DEPARTMENT FOR THE ORGANIZATION. DOCUMENTATION OF MEETINGS FORM 990, PART VI, SECTION A, LINE 8(B) Line 8(b) is ANSWERED NO because there are no committees in place with authority to act on behalf of the governing body at this time. FORM 990 REVIEW PROCESS FORM 990, PART VI, SECTION B, LINE 11 The Board Members of SENIOR QUALITY LIFESTYLES CORPORATION and Greystone Communities, the management company, review the Form 990 upon completion. The board review and approval of the Form 990 is completed prior to filing. COMPENSATION REVIEW OF MANAGEMENT FORM 990, PART VI, SECTION B, LINE 15 The CEO of Senior Quality Lifestyles Corporation, along with the management company, Greystone, and Merit, an independent payroll processor, set the salary for the Executive Director. Both Greystone and Merit Provide Comparative Salary Data. The CEO and Executive HR Director, along with Merit Resources and Greystone determine other top management rates based on market wages and years of experience. DOCUMENTS AVAILABLE TO THE PUBLIC FORM 990, PART VI, SECTION C, LINE 19 Documents are available to the public upon request. CONFLICT OF INTEREST POLICY ENFORCEMENT AND MONITORING FORM 990, PART VI, SECTION B, LINE 12(C) Annually the conflict of interest policy is reviewed during a board meeting, in addition to having the necessary individuals sign the disclosure statement on an annual basis. It is the expectation that management staff in addition to the Management Company will bring any questionable activity to the attention of the board or AN officer. APPLICABILITY OF POLICIES TO DISREGARDED ENTITY FORM 990, PART VI, SECTION B SQLC LSA, LLC IS A DISREGARDED ENTITY WITH RESPECT TO SENIOR QUALITY LIFESTYLES CORPORATION. SQLC LSA, LLC HAS NOT SPECIFICALLY ADOPTED A CONFLICT OF INTEREST, WHISTLEBLOWER OR DOCUMENT RETENTION AND DESCTRUCTION POLICY. HOWEVER, SINCE SENIOR QUALITY LIFESTYLES CORPORATION IS THE SOLE MEMBER OF SQLC LSA, LLC AND THE TWO ENTITIES SHARE COMMON DIRECTORS AND OFFICERS, POLICIES OF SENIOR QUALITY LIFESTYLES CORPORATION ARE CONSIDERED TO BE EFFECTIVE FOR SQLC LSA, LLC. HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:BERNIE FRANCIS TITLE:SECRETARY HOURS:7 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:C SCOTT SYKES TITLE:DIRECTOR HOURS:7 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:CHARLES B BREWER TITLE:CEO HOURS:9 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:CARY CLAYBORN TITLE:DIRECTOR HOURS:8 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:DAVID BROWN TITLE:VP - DEVELOPMENT HOURS:48 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:KRISTEN MCCAIG TITLE:VP - MARKETING HOURS:48 SQLC LSA LLC 8523 THACKERY STREET 8211 DALLAS TX 75225 271275904 SUPPORT SQLC TX 412350 8912299 SQLC BARTON CREEK SENIOR LIVING COMMUNITY INC 8523 THACKERY STREET 8211 DALLAS TX 75225 201203479 HEALTH CARE TX 501(c)(3) 9 SQLC BUCKINGHAM SENIOR LIVING COMMUNITY INC 8523 THACKERY STREET 8211 DALLAS TX 75225 300097872 HEALTH CARE TX 501(c)(3) 9 SQLC SQLC SENIOR LIVING CTR AT CORPUS CHRISTI 8523 THACKERY STREET 8211 DALLAS TX 75225 261778912 HEALTH CARE TX 501(c)(3) 9 SQLC NORTHWEST SENIOR HOUSING CORPORATION 8523 THACKERY STREET 8211 DALLAS TX 75225 752771278 HEALTH CARE TX 501(c)(3) 9 SQLC TANGLEWOOD SENIOR LIVING CENTER 8523 THACKERY STREET 8211 DALLAS TX 75225 261778214 HEALTH CARE TX 501(c)(3) 9 SQLC SQLC CHARITABLE FOUNDATION 8523 THACKERY STREET 8211 DALLAS TX 75225 262474373 FOUNDATION TX 501(c)(3) 7 SQLC TARRANT COUNTY SENIOR LIVING CENTER INC 8523 THACKERY STREET 8211 DALLAS TX 75225 208068602 HEALTH CARE TX 501(c)(3) 9 SQLC SQLC SENIOR LIVING CTR AT ALAMO HEIGHTS 8523 THACKERY STREET 8211 DALLAS TX 75225 272566984 HEALTH CARE TX 501(c)(3) 9 SQLC true false false true true false false false false false true true true true true true true true TARRANT COUNTY SENIOR LIVING CENTER A 241225 SQLC SENIOR LIVING CTR AT CORPUS CHRISTI A 135268 TARRANT COUNTY SENIOR LIVING CENTER D 6905182 SQLC SENIOR LIVING CTR AT CORPUS CHRISTI D 5385268 BARTON CREEK SENIOR LIVING CENTER D 750000 NORTHWEST SENIOR HOUSING CORPORATION E 11913957 BARTON CREEK SENIOR LIVING CENTER P 524146 BUCKINGHAM SENIOR LIVING COMMUNITY P 474685 NORTHWEST SENIOR HOUSING CORPORATION P 676399 TARRANT COUNTY SENIOR LIVING CENTER P 361014 SQLC SENIOR LIVING CTR AT CORPUS CHRISTI P 237345 TARRANT COUNTY SENIOR LIVING CENTER R 89841 STATUS OF RELATED ORGANIZATIONS SCHEDULE R, PART II TANGLEWOOD SENIOR LIVING CENTER (EIN 26-1778214) AND SQLC SENIOR LIVING CENTER AT ALAMO HEIGHTS (27-2566984) ARE IN THE PROCESS OF APPLYING FOR TAX-EXEMPT STATUS. THEY EXPECT TO BE GRANTED EXEMPTION UNDER SECTION 501(C)(3) AS PUBLIC CHARITIES UNDER 509(A)(2). CALCULATION OF AMOUNT OF TRANSACTIONS WITH RELATED ORGANIZATIONS SCHEDULE R, PART V, LINE 2, COLUMN (D) THE FAIR MARKET VALUE OF ALL TRANSACTIONS LISTED WITH RELATED ORGANIZATIONS IS BASED ON THE CASH PAID OR RECEIVED OR BASED ON THE AMOUNT ACCRUED USING THE PRESCRIBED METHOD PER THE SIGNED NOTE AGREEMENTS AND EXPECTED TO BE PAID OR RECEIVED IN FUTURE PERIODS.