2023-12-14T16:48:26-06:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2022-07-01 480830076 MANHATTAN RETIREMENT FOUNDATION INC MANH 7855374610 2121 MEADOWLARK ROAD MANHATTAN KS 66502 LONNIE BAKER CEO 7855374610 2023-12-12 1 LONNIE BAKER 999009999 0 AMBER ROGNAN-HAMILTON P01251012 3149254300 2023-12-12 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z LONNIE BAKER 2121 MEADOWLARK ROAD MANHATTAN KS 66502 33128849 0 X WWW.MEADOWLARK.ORG X 1975 KS WE ARE COMMITTED TO ENHANCING THE QUALITY OF LIFE BY NURTURING INDIVIDUALITY, INDEPENDENCE, VALUES, AND COMMUNITY. 16 16 729 100 38988 3036 473669 230215 25906870 27750475 89809 626847 1169892 1542178 27640240 30149715 13349 27991 0 0 16006779 16309923 0 0 0 12902535 13035853 28922663 29373767 -1282423 775948 82175251 83129289 90024393 90312804 -7849142 -7183515 X MEADOWLARK HILLS IS EACH RESIDENT'S HOME. WE ARE COMMITTED TO ENHANCING THE QUALITY OF LIFE BY NURTURING INDIVIDUALITY, INDEPENDENCE, VALUES, AND COMMUNITY. 0 0 12894020 27991 14372247 HEALTH CARE: FOLLOWING MEADOWLARK'S NATIONALLY RECOGNIZED HOUSEHOLD MODEL, THESE HOUSES ARE DESIGNED TO OFFER THE FREEDOM, PRIVACY AND CONNECTIVITY OF HOME TO RESIDENTS WHO NEED ROUND-THE-CLOCK SKILLED NURSING CARE. OF THE 133 LICENSED BEDS, APPROXIMATELY 42% ARE OCCUPIED BY RESIDENTS RECEIVING MEDICAID BENEFITS, 7% RECEIVING MEDICARE A BENEFITS AND 51% PRIVATE PAY. TOTAL OCCUPANCY FOR FY23 WAS 92.0%. 6065439 0 6760808 INDEPENDENT LIVING: INDEPENDENT LIVING OPTIONS RANGE FROM SPACIOUS COTTAGES WITH ROOM FOR OUTDOOR ENTERTAINING TO A STUDIO APARTMENT. FOR FY23, 167 APARTMENTS AND DUPLEXES WERE AVAILABLE AND HAD A TOTAL OCCUPANCY OF 90.5%. 3427668 0 3820632 HOME HEALTH: MEADOWLARK'S HOME HEALTH SERVICES ALLOW YOU TO RECEIVE QUALITY MEDICAL CARE WHILE MAINTAINING THE GREATEST LEVEL OF INDEPENDENCE POSSIBLE. NURSES AND HOME HEALTH AIDES CAN ADDRESS YOUR HEALTH ISSUES IN THE COMFORT OF YOUR OWN HOME. THE ORGANIZATION OPERATES AN 8-BED HOME PLUS ASSISTED LIVING AND MEMORY CARE FACILITIES. THESE FACILITIES FOCUS ON PROVIDING INDIVIDUALIZED CARE FOR SENIORS WITH DEMENTIA OR SOME FORM OF MEMORY LOSS IN A HOME SETTING. TOTAL OCCUPANCY FOR FY23 WAS 87.3% 2509130 0 2796788 ASSISTED LIVING: IN MEADOWLARK'S ASSISTED LIVING HOUSEHOLDS, TYPICAL CHORES SUCH AS HOUSEKEEPING AND LINEN SERVICE ARE TAKEN CARE OF SO YOU CAN ENJOY YOURSELF AND YOUR TIME. MEANWHILE, AROUND-THE-CLOCK STAFF GIVES YOU AND YOUR FAMILY PEACE OF MIND, ALLOWING YOU TO MAINTAIN BOTH YOUR SAFETY AND QUALITY OF LIFE. FOR FY23, 38 ASSISTED LIVING APARTMENTS WITH 46 LICENSED BEDS WERE AVAILABLE. TOTAL OCCUPANCY FOR THE YEAR WAS 96.4%. 2509130 0 2796788 24896257 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 1 114 0 729 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X CHRIS NELSON 7853233842 2121 MEADOWLARK ROAD MANHATTAN KS 66502 MARK BACHAMP BOARD OF TRUSTEES, PAST CHAIR 2.00 0.00 X X 0 0 0 ROSS GRYNKIEWICZ BOARD OF TRUSTEES, CHAIR 2.00 0.00 X X 0 0 0 BRETT PARISE BOARD OF TRUST., VICE CHAIR 2.00 0.00 X X 0 0 0 PATRICK SCHUTTER BOARD OF TRUST., SECRETARY 2.00 0.00 X X 0 0 0 JOHN COOK BOARD OF TRUSTEES 1.00 0.00 X 0 0 0 RONNIE GRICE BOARD OF TRUSTEES 1.00 0.00 X 0 0 0 JAMES HAWLEY BOARD OF TRUSTEES 1.00 0.00 X 0 0 0 RONALD WILLIAMS BOARD OF TRUSTEES 1.00 0.00 X 0 0 0 NYLE LARSON BOARD OF TRUSTEES 1.00 0.00 X 0 0 0 AMY PAYNE BOARD OF TRUSTEES 1.00 0.00 X 0 0 0 KAY STITH BOARD OF TRUSTEES 1.00 0.00 X 0 0 0 BILL LANSDOWNE BOARD OF TRUSTEES 1.00 0.00 X 0 0 0 PAUL DITTMAR BOARD OF TRUSTEES 1.00 0.00 X 0 0 0 JO LYLE BOARD OF TRUSTEES 1.00 0.00 X 0 0 0 JESSIE PIPER BOARD OF TRUSTEES 1.00 0.00 X 0 0 0 KAREN MATTHEWS BOARD OF TRUSTEES 1.00 0.00 X 0 0 0 BOB CRAWFORD BOARD OF TRUSTEES (TERM ENDED) 1.00 0.00 X 0 0 0 TYLER DARNELL BOARD OF TRUSTEES (TERM ENDED) 1.00 0.00 X 0 0 0 JEFF SMITH BOARD OF TRUSTEES, SECRETARY (TERM ENDED) 2.00 0.00 X X 0 0 0 KEVIN LULL BOARD OF TRUSTEES, PAST CHAIR (TERM ENDED) 2.00 0.00 X X 0 0 0 LONNIE BAKER CHIEF EXECUTIVE OFFICER 35.00 5.00 X 350141 0 30606 CHRIS NELSON FINANCE DIRECTOR 35.00 5.00 X 179232 0 26772 SARAH DUGGAN COMMUNITY RELATIONS DIR. 40.00 0.00 X 106250 0 3295 ANNIE PEACE HEALTH SERVICES DIRECTOR 40.00 0.00 X 146011 0 23131 MIKE DAVIS ENVIRONMENT SERVICES LEAD 40.00 0.00 X 125215 0 15848 JENNIFER SCHOENHOFFER DIRECTOR OF NURSING 40.00 0.00 X 105078 0 15941 JAYME MINTON SUPPORT SERVICES DIRECTOR 40.00 0.00 X 124831 0 4724 SUSAN MEEKER CLINICAL COORDINATOR 40.00 0.00 X 105392 0 14130 1242150 0 134447 8 0 1 0 BHS CONSTRUCTION 727 S JULIETTE AVE MANHATTAN KS 66502 CONSTRUCTION SERVICES 6310472 SUMMIT CARE INC 6830 W 121ST CT OVERLAND PARK KS 66209 CONTRACT THERAPY 1152758 SFCS INC 305 S JEFFERSON ST ROANOKE VA 24011 CONTRACT ARCHITECT 499724 US ENGINEERING LLC 3433 ROANOKE ROAD KANSAS CITY MO 64111 HVAC AND OTHER MECHANICAL REPAIRS 174309 BREWSTER PLACE 7840 CONSER OVERLAND PARK KS 66204 CONTRACT THERAPY 165670 9 127217 102998 230215 NET SERVICE REVENUE 623000 25860360 25860360 AMORTIZATION OF ENTRANCE FEES 623000 1890115 1890115 27750475 147535 147535 521573 521573 184207 234662 -50455 -50455 -50455 2702211 2744472 -42261 -42261 -42261 5922 0 5922 5922 CAFETERIA 623000 849318 849318 HOUSEKEEPING 623000 231380 231380 TRANSPORTATION 623000 163229 163229 342784 89443 253341 1586711 30149715 27750475 38988 2130037 27991 27991 994992 994992 12870118 11760095 1110023 188833 158647 30186 1164085 978000 186085 1091895 917350 174545 48372 4845 43527 125070 125070 1904058 1622257 281801 296345 251893 44452 2069322 2057269 12053 425052 361294 63758 1130957 961313 169644 179660 156043 23617 1528199 1298969 229230 3388892 2880558 508334 294343 250192 44151 FOOD 971050 915415 55635 UNRECOVERED COST BASIS 307722 307722 BAD DEBTS 96848 96848 RESIDENT ENTERTAINMENT 81639 69393 12246 188324 127885 60439 29373767 24896257 4477510 0 3545 3400 9210742 11648247 2830142 2453995 409573 277061 357444 352531 102944736 46365107 44367419 56579629 24055399 11116913 480330 381788 460657 315725 82175251 83129289 2563855 3251940 304237 571510 70206898 68792863 7044 16164 16942359 17680327 90024393 90312804 X -7849142 -7183515 -7849142 -7183515 82175251 83129289 X 775948 24158 -134479 X X 0 1 X 1 0 X 229948 741513 3482296 473669 230215 5157641 23751781 24617327 23403476 25906870 27750475 125429929 18767 24843 1121331 1440517 2605458 23981729 25377607 26910615 27501870 29421207 133193028 51858 184042 198994 237276 672170 0 51858 184042 198994 237276 672170 132520858 80288 91988 59334 120655 669108 1021373 3024 3024 80288 91988 59334 120655 672132 1024397 1187750 1109400 947418 143666 62673 3450907 25249767 26578995 27917367 27766191 30156012 137668332 0.96260 0.95810 0.00740 0.00300 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: CAFETERIA - 2018 AMOUNT: $ 674,897. 2019 AMOUNT: $ 659,493. 2020 AMOUNT: $ 554,970. HOUSEKEEPING - 2018 AMOUNT: $ 180,584. 2019 AMOUNT: $ 190,543. 2020 AMOUNT: $ 182,368. MISCELLANEOUS - 2018 AMOUNT: $ 40,280. 2019 AMOUNT: $ 41,093. 2020 AMOUNT: $ 64,117. 2021 AMOUNT: $ 43,370. 2022 AMOUNT: $ 39,269. TRANSPORTATION - 2018 AMOUNT: $ 137,902. 2019 AMOUNT: $ 110,360. 2020 AMOUNT: $ 89,304. FITNESS WELLNESS - 2018 AMOUNT: $ 57,235. 2019 AMOUNT: $ 45,973. 2020 AMOUNT: $ 18,064. 2021 AMOUNT: $ 39,927. MAINTENANCE/MOVING SERVICES - 2018 AMOUNT: $ 57,694. 2019 AMOUNT: $ 50,026. 2020 AMOUNT: $ 37,432. 2021 AMOUNT: $ 47,263. GUEST ROOM SERVICES - 2018 AMOUNT: $ 29,758. 2019 AMOUNT: $ 11,912. 2020 AMOUNT: $ 1,163. 2021 AMOUNT: $ 13,106. GENERAL STORE REVENUE - 2018 AMOUNT: $ 9,400. SHARE PAYMENT FROM CREDIT CARDS - 2022 AMOUNT: $ 23,404. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 801526 801526 63792736 34181001 29611735 11431428 6354896 5076532 8855487 5829210 3026277 18063559 18063559 56579629 LUF DEFERRED LIABILITIES 8552592 REFUNDABLE LUF'S 8982747 COURTESY DAYS LIABILITY - CURRENT 100000 LONG-TERM LEASE LIABILITY 44988 17680327 X PART IV, LINE 2B: THE ORGANIZATION IS TRUSTEE OF VARIOUS RESIDENT FUNDS AND HAS A FIDUCIARY RESPONSIBILITY FOR THE ADMINISTRATION AND DISTRIBUTION OF THESE FUNDS FOR THE RESIDENTS. THESE FUNDS ARE ON DEPOSIT IN A SEPARATE BANK ACCOUNT. PART X, LINE 2: THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES. 1 MERCY COMMUNITY HEALTH FOUNDATION 1823 COLLEGE AVE MANHATTAN KS 66502 481152279 501(C)(3) 6150 0 TO HELP PROVIDE HEALTHCARE SERVICES 1 X X X X X 0 0 0 0 0 0 0 0 0 LONNIE BAKER CHIEF EXECUTIVE OFFICER 294380 0 46653 0 9108 0 11842 0 18764 0 380747 0 0 0 CHRIS NELSON FINANCE DIRECTOR 172962 0 1078 0 5192 0 7408 0 19364 0 206004 0 0 0 ANNIE PEACE HEALTH SERVICES DIRECTOR 138294 0 1163 0 6554 0 4367 0 18764 0 169142 0 0 0 A CITY OF MANHATTAN KS 486023836 563017EC2 2021-07-20 45993198 SEE PART VI 0 0 0 B CITY OF MANHATTAN KS 486023836 563017EF5 2022-03-17 23192122 TO FUND CONSTRUCTION OF NEW INDEPENDENT LIVING BUILDING. 0 0 0 A 2160000 46056463 3465380 814951 41776132 2021 1 1 1 1 B 23642967 201189 463842 15763547 7214388 2024 0 0 0 1 A 0 1 1 1 0 0.00000 0.05000 0.05000 0 0 1 B 0 1 1 1 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 A 1 B 1 SCHEDULE K, BOND A, PART I, COLUMN F REFUND SERIES 2016 BONDS ISSUED 6/9/16, 2017 BONDS ISSUED 12/13/17, AND 2019 REVENUE BONDS BONDS ISSUED 12/20/2019. ALSO, A PORTION WAS USED TO REFUND A PRIOR OUTSTANDING CONSTRUCTION LOAN; MAKE PAYMENTS TO TERMINATE THE SWAP AGREEMENT ISSUED IN CONJUNCTION WITH THE SERIES 2016A BONDS, PAY COSTS OF ACQUIRING, CONSTRUCTING AND RENOVATING PROJECTS, FUND THE MASTER RESERVE FUND, AND PAY CERTAIN ISSUANCE COSTS OF THE SERIES 2021 BONDS. SCHEDULE K, PART II LINE 17 ALTHOUGH FINAL ALLOCATIONS HAVE NOT BEEN MADE, THE ORGANIZATION WILL MAINTAIN ADEQUATE BOOKS AND RECORDS TO SUPPORT THE ALLOCATION, ONCE MADE. SCHEDULE K, BOND B, PART I COLUMN E, AND PART II LINE 3 ISSUE PRICE AND TOTAL PROCEEDS OF ISSUE DIFFER AS A RESULT OF INVESTMENT EARNINGS. KIERSTEN BAKER DAUGHTER OF CEO 15010 COMPENSATION 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL BE A STANDING COMMITTEE OF THE BOARD OF TRUSTEES: 1. THE EXECUTIVE COMMITTEE SHALL CONSIST OF ALL ELECTED OFFICERS AND ANY OTHER TRUSTEE ELECTED THERETO BY THE BOARD. 2. THE CHAIR OF THE BOARD OF TRUSTEES SHALL SERVE AS CHAIR OF THE EXECUTIVE COMMITTEE. IN THE ABSENCE OF THE CHAIR, THE VICE CHAIR SHALL SERVICE AS CHAIR. 3. THE SECRETARY SHALL SERVE AS SECRETARY OF THE EXECUTIVE COMMITTEE. 4. THE EXECUTIVE COMMITTEE SHALL HAVE POWER AND AUTHORITY BETWEEN MEETINGS OF THE BOARD OF TRUSTEES, TO TRANSACT ANY AND ALL BUSINESS WHICH THE BOARD MAY DIRECT IT TO TRANSACT, OR WHICH MAY BE NECESSARY FOR THE PROPER CONDUCT AND OPERATION OF THE BUSINESS OF THE MANHATTAN RETIREMENT FOUNDATION, INC. DURING SAID INTERIM, EXCEPT THAT DECISIONS INVOLVING $50,000 OR MORE REGARDING ANY NON-EMERGENCY IMPROVEMENT OR REFINANCING SHALL BE RESERVED FOR THE ENTIRE BOARD. 5. A QUORUM FOR TRANSACTIONS OF BUSINESS SHALL BE THREE-FOURTHS OF THE MEMBERS OF THE EXECUTIVE COMMITTEE. 6. MEETINGS OF THE EXECUTIVE COMMITTEE WILL NORMALLY BE CLOSED UNLESS OTHERWISE DESIGNATED BY THE EXECUTIVE COMMITTEE. OPEN MEETINGS MAY BE ATTENDED BY ANY MEMBER(S) OF THE BOARD OF TRUSTEES, BUT HE/SHE MAY NOT VOTE ON COMMITTEE ACTION. ANY TRUSTEE PRESENT WHO IS NOT AN EXECUTIVE COMMITTEE MEMBER SHALL HAVE THE PRIVILEGE OF ENTERING INTO THE DISCUSSION. 7. THE EXECUTIVE COMMITTEE SHALL EVALUATE THE PRESIDENT/CEO ANNUALLY, AND REPORT TO THE BOARD OF TRUSTEES. 8. THE EXECUTIVE COMMITTEE SHALL RECOMMEND NEW MEMBERS FOR THE BOARD OF TRUSTEES AND PRESENT NOMINATIONS FOR CHAIR, VICE CHAIR, SECRETARY, AND TREASURER AT THE MAY MEETING OF THE BOARD OF TRUSTEES. 9. THE EXECUTIVE COMMITTEE SHALL REVIEW THE BY-LAWS AND RECOMMEND APPROPRIATE AMENDMENTS. 10. THE EXECUTIVE COMMITTEE IS RESPONSIBLE TO DEVELOP FISCALLY-RESPONSIBLE POLICIES REGARDING RESIDENCY QUALIFICATIONS. 11. THE EXECUTIVE COMMITTEE SHALL REVIEW AND MAKE RECOMMENDATIONS TO THE BOARD OF TRUSTEES REGARDING THE POLICIES FOR APPROVING INDEPENDENT LIVING RESIDENCY APPLICATIONS FORM 990, PART VI, SECTION B, LINE 11B A DRAFT COPY OF THE FORM 990 IS PROVIDED TO THE BOARD FOR REVIEW PRIOR TO FILING. A FINAL COPY IS ALSO PROVIDED UPON FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND EMPLOYEES ARE ASKED TO SIGN A CONFLICT OF INTEREST DISCLOSURE ON AN ANNUAL BASIS. IF A BOARD MEMBER OR EMPLOYEE INVOLVED IN MAKING DECISIONS ON BEHALF OF THE ORGANIZATION IS DETERMINED TO HAVE A CONFLICT, THEY DO NOT PARTICIPATE IN DECISIONS REGARDING BUSINESS TRANSACTIONS WITH THE PARTY IN INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS OF DETERMINING COMPENSATION BY AN INDEPENDENT PARTY WAS FOLLOWED FOR THE CHIEF EXECUTIVE OFFICER. COMPENSATION ADJUSTMENTS ARE DETERMINED BY USE OF AN INDEPENDENT PERSONNEL COMMITTEE, COMPENSATION SURVEY AND APPROVAL BY THE BOARD. THIS PROCESS WAS LAST PERFORMED IN 2022. THE CEO DETERMINES COMPENSATION OF OTHER KEY EMPLOYEES IN THE ORGANIZATION. THE DELIBERATION AND DECISIONS ARE SUBSTANIATED THROUGH EMPLOYEE EVALUATIONS AND EMPLOYEE DATA SHEETS. THIS PROCESS WAS LAST PERFORMED IN APRIL OF 2023. FORM 990, PART VI, SECTION C, LINE 19 THE AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: EQUITY TRANSFER -134,479. FORM 990, PAGE 12, PART XII, LINE 2C - AUDIT COMMITTEE OVERSIGHT PROCESS THIS PROCESS IS CONSISTENT WITH THE PRIOR YEAR. FORM 990, PAGES 7 & 8, PART VII & FORM 990, PAGE 10, PART IX, LINE 5 REPORTED SALARY EXPENSE - THIS FILING ENTITY ISSUES ALL W-2S FOR THE OFFICERS LISTED, BUT A RELATED ENTITY RECORDS AND REPORTS A PORTION OF SALARY EXPENSE OF SOME OFFICERS. MEADOWLARK HILLS FOUNDATION 2121 MEADOWLARK ROAD MANHATTAN KS 66502 481212997 SUPPORT OF MANHATTAN RETIREMENT FOUNDATION KS 501(C)(3) LINE 12A, I MANHATTAN RETIREMENT FOUNDATION INC 1 0 0 1 1 0 0 0 0 0 0 0 1 1 1 1 0 1 0 0 MEADOWLARK HILLS FOUNDATION C 127217 GL MEADOWLARK HILLS FOUNDATION Q 142414 GL MEADOWLARK HILLS FOUNDATION D 240654 GL