2023-10-02T11:15:04-05:00 2022-12-31 750786316 WEAVER AND TIDWELL LLP 499 W SHERIDAN AVE SUITE 2450 OKLAHOMA CITY OK 73102 990 2022-01-01 461785859 BUCKNER SENIOR LIVING INC BUCK 2147588000 700 N PEARL STREET 1200 DALLAS TX 75201 JEFFREY K GENTRY SR VP, CFO 2147588000 2023-09-27 1 JEFFREY GENTRY XXX-XX-XXXX 0 KIRBY ROSS P00298143 4055949200 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z VENTANA BY BUCKNER ALBERT L REYES 700 N PEARL STREET 1200 DALLAS TX 75201 25677446 0 X WWW.BUCKNER.ORG X 2012 TX TO FOLLOW THE EXAMPLE OF JESUS BY SERVING SENIORS. 8 8 354 50 0 0 1505452 517233 18306737 24636520 226975 347892 10784 175801 20049948 25677446 352633 524929 0 0 7938729 10329729 0 0 0 26211312 29621296 34502674 40475954 -14452726 -14798508 215344263 204442055 271293162 275684755 -55948899 -71242700 X TO PROVIDE CARE, MAINTENANCE, HOUSING AND RELATED SERVICES TO ALLOW SENIOR ADULTS TO RECEIVE A HIGH QUALITY CONTINUUM OF CARE THROUGHOUT THEIR LATER YEARS IN LIFE IN AN ATMOSPHERE THAT PROMOTES AN ACTIVE, HEALTHY, CHRISTIAN LIFESTYLE WHILE MAINTAINING THEIR INDEPENDENCE AND DIGNITY. 0 0 38659118 524929 24636520 THE COMMUNITY ADMITTED ITS FIRST RESIDENT ON AUGUST 19, 2019. 612 RESIDENTS WERE SERVED IN 2022. THE COMMUNITY PROVIDED $524,929 IN SUPPLEMENTAL ASSISTANCE TO RESIDENTS IN 2022. 38659118 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 85 0 1 354 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X JEFFREY K GENTRY 2147588000 700 N PEARL ST STE 1200 DALLAS TX 75201 X DR JULIO GUARNERI DIRECTOR & VICE CHAIR (THRU APRIL) 1.00 5.00 X 0 0 0 NORMAN K DUKE PRESLEY DIRECTOR 1.00 5.00 X 0 0 0 SUSAN WILHOIT DIRECTOR & CHAIR (THRU APRIL) 1.00 5.00 X 0 0 0 ALBERT L REYES PRESIDENT & CEO, DIRECTOR (THRU APR) 4.00 36.00 X X 0 456563 186461 CHARLIE WILSON BRS PRESIDENT, DIRECTOR (THRU APRIL) 5.00 35.00 X X 0 383067 56975 LISA K EADY DIRECTOR 1.00 6.00 X 0 0 0 DR RIEFFERD GAIL FLOOD DIRECTOR 1.00 5.00 X 0 0 0 DAVID HENNESSEE DIRECTOR 1.00 5.00 X 0 0 0 IVAN TIM LANCASTER DIRECTOR 1.00 4.00 X 0 0 0 LYNETTE GUY RANTON DIRECTOR, CHAIR (APRIL THRU DEC) 1.00 4.00 X 0 0 0 GARY STAATS DIRECTOR 1.00 4.00 X 0 0 0 JAMES H WESTBROOKS DIRECTOR 1.00 4.00 X 0 0 0 JEFFREY K GENTRY SR. VICE PRESIDENT & CFO 4.00 36.00 X 0 297728 48689 PRISCILLA R REIMER SR VP, GENERAL COUNSEL & SECRETARY 4.00 36.00 X 0 294963 40514 RICHARD M MUNOZ ASSISTANT SECRETARY 4.00 36.00 X 0 195145 24788 CHRISTINA S ALLERT ASSISTANT SECRETARY 4.00 36.00 X 0 129634 11141 BRIAN ROBBINS VICE PRESIDENT & COO 5.00 35.00 X 0 270349 20790 DANICA MCGUIRE EXECUTIVE DIRECTOR 40.00 0.00 X 179154 0 1807 NESTOR MOREL DIRECTOR MAINTENANCE 40.00 0.00 X 115821 0 6012 BRITTANY STEDMAN PHYSICAL THERAPIST 40.00 0.00 X 106229 0 5248 NGOZI OBI REGISTERED NURSE 40.00 0.00 X 102536 0 4250 TONY LINTELMAN FORMER VP FOR CORPORATE ADMIN 0.00 30.00 X 0 130000 0 503740 2157449 406675 4 1 1 0 GREENBRIER DEVELOPMENT 3232 MCKINNEY AVE SUITE 1160 DALLAS TX 75204 MARKETING SERVICES 1703579 ANGELL MARKETING LLC 5353 N 16TH ST STE 300 PHOENIX AZ 85016 MARKETING SERVICES 509933 JORGE BARRERA 4812 VICTOR DALLAS TX 75246 STAFFING SERVICES 378392 AMERICAN FUNDING SOLUTIONS LLC PO BOX 219081 DEPT 5082 KANSAS CITY MO 64121 STAFFING SERVICES 221549 COOPER AEROBICS INC 12200 PRESTON RD DALLAS TX 75230 THERAPY SERVICES 144681 9 347000 163314 6919 517233 RESIDENT SERVICES 623000 24636520 24636520 24636520 347892 347892 MISCELLANEOUS INCOME 812900 175801 175801 175801 25677446 24636520 0 523693 X 524929 524929 8836333 8571243 265090 81924 79466 2458 748626 726167 22459 662846 642961 19885 1067552 1067552 640 640 9000 9000 5518499 5352944 165555 1212465 1212465 112444 34160 78284 57959 2891 55068 2194776 2155381 39395 25539 21939 3600 3460 3460 10050553 10050553 5534321 5534321 334604 318624 15980 FOOD COSTS 1895586 1876493 19093 RESIDENT ACTIVITIES 967765 967765 MEDICAL COSTS 447416 447416 SUPPLIES 95203 95203 93514 44197 49317 40475954 38659118 1816836 0 3779361 3681034 8024971 576695 847975 32861 35764 79903 81133 196599611 17859428 183338583 178740183 27536860 13030995 215344263 204442055 2354263 2447383 149578073 143247085 119360826 129990287 271293162 275684755 X -55948899 -71242700 -55948899 -71242700 215344263 204442055 -14798508 -495293 0 X X 0 1 X 1 0 X 5000 150 136408 1505452 517233 2164243 1033704 10723998 18306737 24636520 54700959 224588 10784 175801 411173 5000 1033854 11084994 19822973 25329554 57276375 347000 347000 0 347000 347000 56929375 555200 226975 347892 1130067 555200 226975 347892 1130067 5000 1033854 11640194 20049948 25677446 58406442 0.97470 0.97610 0.01930 0.02390 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5022654 5022654 182438066 15140602 167297464 7831253 2559219 5272034 1307638 159607 1148031 178740183 CAPITALIZED MARKETING COSTS - BSL VENTANA 101496 REVENUE BOND PROCEEDS HELD BY TRUSTEE 11411925 ASSETS WHOSE USE IS LIMITED 1517574 13030995 ENTRANCE FEES 126510973 DUE TO AFFILIATES 165825 MISCELLANEOUS LIABILITIES 5926 DEFERRED PAYABLE 3242393 LEASE LIABILITY 65170 129990287 X PART X, LINE 2: BUCKNER SENIOR LIVING IS A SUBSIDIARY OF BUCKNER RETIREMENT SERVICES (BRS), WHICH IS AUDITED ON AN ANNUAL BASIS. THE OPERATIONS OF BUCKNER SENIOR LIVING ARE DISCLOSED IN THE SUPPLEMENTAL INFORMATION SECTION OF THE BUCKNER RETIREMENT SERVICES AUDIT REPORT. THE CODIFICATION GUIDANCE FOR ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES REQUIRES THAT BRS RECOGNIZE IN ITS CONSOLIDATED FINANCIAL STATEMENTS THE FINANCIAL EFFECTS OF A TAX POSITION, IF THAT POSITION IS MORE LIKELY THAN NOT OF BEING SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY APPEALS OR LITIGATION PROCESSES, BASED UPON THE TECHNICAL MERITS OF THE TAX POSITION. THE NEW REQUIREMENTS ALSO PROVIDE GUIDANCE ON MEASUREMENT, CLASSIFICATION, INTEREST AND PENALTIES AND DISCLOSURE. TAX POSITIONS TAKEN RELATED TO BRS'S TAX EXEMPT STATUS, UNRELATED BUSINESS ACTIVITIES TAXABLE INCOME AND DEDUCTIBILITY OF EXPENSES AND OTHER MISCELLANEOUS TAX POSITIONS HAVE BEEN REVIEWED, AND MANAGEMENT IS OF THE OPINION THAT MATERIAL POSITIONS TAKEN WOULD MORE LIKELY THAN NOT BE SUSTAINED BY EXAMINATION. ACCORDINGLY, BRS HAS NOT RECORDED AN INCOME TAX LIABILITY FOR UNCERTAIN TAX BENEFITS. FOR THE YEAR ENDED DECEMBER 31, 2022, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. AS OF DECEMBER 31, 2022, BRS'S TAX YEARS 2019 AND THEREAFTER REMAIN SUBJECT TO EXAMINATION. 0 RESIDENT RENTAL ASSISTANCE 9 524929 0 1 0 0 0 0 0 1 0 ALBERT L REYES PRESIDENT & CEO, DIRECTOR (THRU APR) 0 340411 0 106913 0 9239 0 107878 0 78583 0 643024 0 0 CHARLIE WILSON BRS PRESIDENT, DIRECTOR (THRU APRIL) 0 313644 0 65672 0 3751 0 54248 0 2727 0 440042 0 0 JEFFREY K GENTRY SR. VICE PRESIDENT & CFO 0 258581 0 36876 0 2271 0 46217 0 2472 0 346417 0 0 PRISCILLA R REIMER SR VP, GENERAL COUNSEL & SECRETARY 0 252643 0 36777 0 5543 0 38117 0 2397 0 335477 0 0 BRIAN ROBBINS VICE PRESIDENT & COO 0 232151 0 33732 0 4466 0 18425 0 2365 0 291139 0 0 RICHARD M MUNOZ ASSISTANT SECRETARY 0 173180 0 19968 0 1997 0 22698 0 2090 0 219933 0 0 DANICA MCGUIRE EXECUTIVE DIRECTOR 165180 0 8899 0 5075 0 0 0 1807 0 180961 0 0 0 TONY LINTELMAN FORMER VP FOR CORPORATE ADMIN 0 130000 0 0 0 0 0 0 0 0 0 130000 0 0 PART I, LINE 3 METHODS USED TO ESTABLISH COMPENSATION OF THE ORGANIZATION'S PRESIDENT: THE PRESIDENT OF BUCKNER SENIOR LIVING IS EMPLOYED BY BUCKNER INTERNATIONAL (BI), A RELATED 501(C)(3) ORGANIZATION. BI USES THE FOLLOWING METHODS TO ESTABLISH COMPENSATION FOR THE PRESIDENT: - COMPENSATION COMMITTEE - INDEPENDENT COMPENSATION CONSULTANT - COMPENSATION SURVEY OR STUDY - FORM 990 OF OTHER ORGANIZATIONS - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE PART I, LINE 4B A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN: THE 457(F) PLAN IS A DEFERRED COMPENSATION PLAN THAT ALLOWS BUCKNER TO CONTRIBUTE MONEY ON A PRE-TAX BASIS INTO INVESTMENTS THAT PROVIDE KEY EXECUTIVES WITH A RETIREMENT BENEFIT. ALL CONTRIBUTIONS REMAIN AN ASSET OF THE ORGANIZATION UNTIL DISTRIBUTED. ALBERT L. REYES $79,841 CHARLIE WILSON $28,430 JEFFREY K GENTRY $24,584 PRISCILLA R REIMER $24,518 BRIAN ROBBINS $11,811 RICHARD M MUNOZ $8,320 SCHEDULE J, PART I, LINE 7: THE BUCKNER GOAL ACHIEVEMENT PROGRAM (GAP) IS INTENDED TO REWARD SELECTED MANAGERS FOR THE ACHIEVEMENT OF PRE-ESTABLISHED GOALS AND OBJECTIVES, WHICH ARE TIED TO THE BUSINESS PLAN AND BUDGET. GAP PAYMENTS ARE SUBJECT TO APPROVAL BY THE BOARD AT THE END OF EACH YEAR. DANICA MCGUIRE 8,899 A TARRANT CO CULTURAL EDU FACILITIES FINANCE CORP 043833551 87638RJE8 2017-06-08 229698200 FINANCE THE DEVELOPMENT OF A LIFE PLAN CONTINUUM CARE RETIREMENT COMMUNITY 0 0 0 A 85300000 238405231 17288337 37895770 4668838 8290866 151069468 2019 0 0 0 1 A 0 0 1 1 0 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 SCHEDULE K, PART II, LINE 3 INCLUDES SALES PROCEEDS OF $229,698,200 PLUS INVESTMENT EARNINGS OF $8,707,031. SCHEDULE K, PART III, LINE 7 MEET THE PRIVATE SECURITY OR PAYMENT TEST WITH RESPECT TO THE BOND ISSUE, BUCKNER SENIOR LIVING WILL LIMIT PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE, IF ANY, TO 5% OF THE NET PROCEEDS, TAKING INTO ACCOUNT ISSUANCE COSTS PAID WITH PROCEEDS OF THE BONDS. FORM 990, PART VI, SECTION A, LINE 6 ORGANIZATION MEMBERS: BUCKNER RETIREMENT SERVICES IS THE SOLE MEMBER OF BUCKNER SENIOR LIVING. FORM 990, PART VI, SECTION A, LINE 7A ORGANIZATION MEMBERS HAVE POWER TO ELECT: BUCKNER RETIREMENT SERVICES ELECTS THE DIRECTORS FOR BUCKNER SENIOR LIVING. FORM 990, PART VI, SECTION A, LINE 7B GOVERNANCE DECISIONS RESERVED TO MEMBERS OTHER THAN THE GOVERNING BODY: CERTAIN DECISIONS OF BUCKNER SENIOR LIVING ARE SUBJECT TO APPROVAL OF ITS SOLE MEMBER, BUCKNER RETIREMENT SERVICES. FORM 990, PART VI, SECTION B, LINE 11B THE TAX FORM IS SENT TO THE BUCKNER INTERNATIONAL (BI) FINANCE COMMITTEE AND FULL BOARD FOR REVIEW PRIOR TO FILING THE FORM. FORM 990, PART VI, SECTION B, LINE 12C MONITOR AND ENFORCE COMPLIANCE WITH THE WRITTEN CONFLICT OF INTEREST POLICY: DIRECTORS AND OFFICERS ARE REQUIRED TO SUBMIT A STATEMENT OF DISCLOSURE UPON APPOINTMENT TO THE BOARD AND THEREAFTER ANNUALLY. THE PURPOSE OF THIS STATEMENT IS TO PROVIDE A MECHANISM FOR THE DISCLOSURE OF ANY ACTUAL OR POTENTIAL CONFLICT(S) OF INTEREST. ANY ACTUAL OR POTENTIAL CONFLICTS THAT ARISE BETWEEN ANNUAL STATEMENT SUBMISSIONS ARE REQUIRED TO BE COMMUNICATED AS SOON AS POSSIBLE IN WRITING TO THE GENERAL COUNSEL. THE CONFLICT OF INTEREST POLICY (COI) IS EXPLAINED AT TIME OF ISSUANCE FOR SIGNATURE. THE COI DEFINES DISQUALIFIED PERSONS AND POTENTIAL CONFLICTS. ANY CONFLICTS THAT ARISE ARE REVIEWED BY THE BOARD OUTSIDE OF THE PRESENCE OF THE INDIVIDUAL(S) INVOLVED. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION DETERMINATION THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES OF BUCKNER INTERNATIONAL IS RESPONSIBLE FOR EVALULATING THE PERFORMANCE OF AND SETTING THE COMPENSATION FOR THE PRESIDENT/CEO ON AN ANNUAL BASIS. THE EVALUATION IS BASED ON PERFORMANCE CRITERIA AND AGREED UPON GOALS AND INCLUDES A WRITTEN SELF-EVALUATION BY THE PRESIDENT/CEO, AS WELL AS INVITED COMMENTS FROM BOARD MEMBERS WHO REVIEW THE SELF-EVALUATION. THE EXECUTIVE COMMITTEE REPORTS ON ITS REVIEW TO THE BOARD, INCLUDING RECOMMENDATIONS REGARDING THE PRESIDENT/CEO'S COMPENSATION, WHICH THE BOARD THEN ACTS UPON. DURING THIS PROCESS, AGREED UPON PERFORMANCE GOALS ARE SET FOR THE NEXT YEAR AND ARE FORMALLY DOCUMENTED. AT LEAST EVERY THREE YEARS, A TASK FORCE MAY BE FORMED TO CONDUCT A CAREFULLY PLANNED COMPREHENSIVE REVIEW, WHICH MAY INCLUDE INVITING FEEDBACK FROM STAFF, PEERS IN BUCKNER INTERNATIONAL'S SECTOR, AND INDIVIDUALS OUTSIDE THE ORGANIZATION WHO HAVE INTERACTED WITH THE PRESIDENT/CEO. COMPENSATION DECISIONS FOR ALL OTHER EXECUTIVE POSITIONS ARE DETERMINED BY THE PRESIDENT/CEO BASED ON PERFORMANCE AS DESCRIBED IN BOARD POLICIES AND AGREED UPON PERSONAL OBJECTIVES AND MAY INCLUDE OTHER COMMONLY ACCEPTED EVALUATION MEASURES. SALARIES ARE GENERALLY SET AT LEVELS THAT ARE COMPETITIVE WITH SIMILAR ORGANIZATIONS ACCORDING TO REPUTABLE AND RELEVANT SURVEY DATA. FORM 990, PART VI, SECTION C, LINE 19 PUBLIC DISCLOSURE: GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW BY REQUEST. THEY MAY BE REVIEWED AT THE CORPORATE OFFICE IN DALLAS OR MAY BE SENT BY MAIL. FORM 990, PART VII: AVERAGE HOURS AND REPORTABLE COMPENSATION: COMPENSATION REFLECTS TOTAL COMPENSATION PAID BY THE ORGANIZATION OR A RELATED ORGANIZATION AND DOES NOT REFLECT PAYMENT FOR SERVICES AS OFFICERS OR DIRECTORS. AVERAGE HOURS PER WEEK ARE AN ESTIMATE OF THE HOURS SPENT IN THE CAPACITY OF AN OFFICER OR DIRECTOR. FORM 990, PART IX, LINE 11G PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 5,352,944. MANAGEMENT AND GENERAL EXPENSES 165,555. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,518,499. FORM 990, PART XII LINES 3A/B BUCKNER SENIOR LIVING (BSL), A SUBSIDIARY OF BUCKNER RETIREMENT SERVICES (BRS), RECEIVED COVID-19 PROVIDER RELIEF FUND (PRF) PAYMENTS UNDER THE CARES ACT FROM THE DEPARTMENT OF HEALTH AND HUMAN SERVICES (HHS) IN 2020 FOR PRF REPORTING PERIODS 1 AND 2, WHICH WERE SUBJECT TO SINGLE AUDIT IN 2021, AS REQUIRED BY HHS. THESE FUNDS WERE REPORTED ON THE FEDERAL SINGLE AUDIT WHICH WAS PERFORMED AND REPORTED IN THE NAME OF BUCKNER INTERNATIONAL, PARENT COMPANY TO BRS. NO FUNDS SUBJECT TO SINGLE AUDIT WERE RECEIVED IN 2022. BUCKNER RETIREMENT SERVICES 700 N PEARL ST STE 1200 DALLAS TX 75201 752571394 SOCIAL SVCS TX 501(C)(3) LINE 10 BI 1 BUCKNER INTERNATIONAL 700 N PEARL ST STE 1200 DALLAS TX 75201 750891443 MGMT, ADM TX 501(C)(3) LINE 12C, III-FI N/A 0 BUCKNER CHILDREN & FAMILY SERVICES INC 700 N PEARL ST STE 1200 DALLAS TX 75201 752571395 SOCIAL SVCS TX 501(C)(3) LINE 7 BI 1 BUCKNER FOUNDATION 700 N PEARL ST STE 1200 DALLAS TX 75201 752125945 MGMT, ADM TX 501(C)(3) LINE 12A, I BI 1 RIO GRANDE CHILDREN'S HOME 700 N PEARL ST STE 1200 DALLAS TX 75201 741492806 SOCIAL SVCS TX 501(C)(3) LINE 7 BCFS 1 RIO GRANDE CHILDREN'S HOME FOUNDATION 700 N PEARL ST STE 1200 DALLAS TX 75201 742552150 MGMT, ADM TX 501(C)(3) LINE 12B, II BCFS 1 BAPTIST MEMORIALS MINISTRIES 902 N MAIN ST SAN ANGELO TX 76902 752755400 SOCIAL SVCS TX 501(C)(3) LINE 10 BRS 1 BUCKNER FHC - BACHMAN LAKE 700 N PEARL ST STE 1200 DALLAS TX 75201 832166056 SOCIAL SVCS TX 501(C)(3) LINE 12A, I BI 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 BUCKNER FOUNDATION C 347000 CASH