2024-05-15T10:14:22-05:00 2023-06-30 FORVIS LLP 1551 N WATERFRONT PKWY STE 300 WICHITA KS 672066601 990 2022-07-01 237154996 PRESBYTERIAN MANORS INC % BRUCE H SHOGREN PRES 3166851100 2414 N WOODLAWN BLVD WICHITA KS 67220 MELANIE OWENS CFO 3166851100 2024-05-15 true MELANIE OWENS 999009999 SHAWNELL LINOT P01663908 3162652811 2024-05-15 3 2022 2023-04-26 12:10:37Z BRUCE H SHOGREN 2414 N WOODLAWN BLVD WICHITA KS 67220 115935619 false X WWW.PRESBYTERIANMANORS.ORG X 1989 KS TO PROVIDE QUALITY ACTIVE SENIOR LIVING AND HEALTH CARE WITHIN A CHRISTIAN-BASED COMMUNITY. 5 5 2276 801 0 12999506 5823302 96505258 107128895 1673731 2579142 352849 387288 111531344 115918627 0 0 0 0 46701439 48952715 0 0 0 67893172 72085231 114594611 121037946 -3063267 -5119319 167845683 163732605 208856225 208138760 -41010542 -44406155 X TO PROVIDE QUALITY ACTIVE SENIOR LIVING AND HEALTH CARE WITHIN A CHRISTIAN-BASED COMMUNITY THROUGH A CONTINUUM OF SERVICE FOUNDED UPON THE VALUES OF RESPECT, DIGNITY, AND INDEPENDENCE. false false 102568172 0 107128895 OPERATION OF SENIOR LIVING AND CARE COMMUNITIES IN KANSAS AND MISSOURI WHICH PROVIDE SERVICES TO SATISFY THREE BASIC NEEDS OF ELDERLY PERSONS, INCLUDING HOUSING, HEALTH CARE, AND FINANCIAL SECURITY. SEE SCHEDULE O FOR CONTINUATION. 102568172 true true false true false false false false false true true false false true true false false true false false false false false false true false false false false true true false false false false false false false false false false true false false false false true true false false false true 206 0 true 2276 true false false false false false true true false false false false false false X 5 5 true false false false true true false true true false false true true true true true true true true false KS X BRUCE H SHOGREN 3166851100 2414 N WOODLAWN BLVD WICHITA KS 67220 X BRUCE H SHOGREN PRESIDENT/CEO 25.0 15.0 X 0 390715 22266 MELANIE OWENS CFO/TREASURER 25.0 15.0 X 0 242281 12867 WILLIAM H TAYLOR CHIEF OPERATING OFFICER 25.0 15.0 X 0 235457 17166 MASANSI KASERA REGISTERED NURSE 40.0 0.0 X 168626 0 2994 JOAN MILLER ASST. 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THE INCOME IS PRIMARILY USED TO PROVIDE CHARITY CARE FOR SYSTEM RESIDENTS, PROVIDE SCHOLARSHIPS FOR SYSTEM EMPLOYEES AND FUND OPERATIONS. SCHEDULE D, PART X, LINE 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. GOLF TOURNAMENT 31575 11325 20250 3500 4830 120 663 SOUP SUPPER 23266 5516 17750 1005 1 11093 11093 300 1004 65934 27934 38000 3500 5130 120 2672 11422 26578 false false false false false false false false false BRUCE H SHOGREN PRESIDENT/CEO 0 368601 0 0 0 22114 0 7500 0 14766 0 412981 0 0 WILLIAM H TAYLOR CHIEF OPERATING OFFICER 0 231901 0 0 0 3556 0 2400 0 14766 0 252623 0 0 MELANIE OWENS CFO/TREASURER 0 226311 0 2700 0 13270 0 2400 0 10467 0 255148 0 0 JOAN MILLER ASST. TREASURER/CONTROLLER 0 131774 0 4200 0 218 0 600 0 14754 0 151546 0 0 MASANSI KASERA REGISTERED NURSE 154919 0 7380 0 6327 0 0 0 2994 0 171620 0 0 0 DANSTAN KAVIRA REGISTERED NURSE 144818 0 4830 0 780 0 0 0 0 0 150428 0 0 0 FORM 990, PART VII, SCHEDULE J, PART I, LINE 3 & PART II COMPENSATION FOR BRUCE H. SHOGREN, PRESIDENT/CEO IS PROVIDED BY PRESBYTERIAN MANORS OF MID-AMERICA, INC. (PMMA), A RELATED ENTITY. PMMA USES A COMPENSATION COMMITTEE, FORM 990 OF OTHER ORGANIZATIONS, A WRITTEN EMPLOYMENT CONTRACT, A COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE TO ESTABLISH MR. SHOGREN'S COMPENSATION. THE COMPENSATION FOR ALL OTHER OFFICERS AND KEY EMPLOYEES IS ALSO PROVIDED BY PMMA. THE CEO OF PMMA USES COMPARABILITY DATA TO DETERMINE COMPENSATION FOR THE OTHER OFFICERS, KEY EMPLOYEES, AND EXECUTIVE DIRECTORS. A CITY OF WICHITA KANSAS 486000653 967249MW0 2013-07-30 77270126 SEE PART VI true false false B CITY OF WICHITA KANSAS 486000653 967249NQ2 2014-08-14 27454656 SEE PART VI true false false C CITY OF WICHITA KANSAS 486000653 967249MW0 2016-06-30 3600000 SEE PART VI true false false D CITY OF WICHITA KANSAS 486000653 967249QF3 2018-05-14 28315486 SEE PART VI false false false A 0 18400000 78302243 4153786 3326379 0 1427159 0 0 39440278 30746916 0 2016 true true true true B 10405000 5505000 27535222 819117 2253871 0 0 0 0 23699276 391125 0 2016 false false true true C 0 890000 3656798 0 0 0 0 0 0 3656798 0 0 2018 false false true true D 3275000 0 28681128 1834198 84215 0 448580 0 0 6261381 20087946 22618 2020 true false false true A false true true true false 0.00000 0.00000 0.00000 false true 0.04340 true true B false true true true false 0.00000 0.00000 0.00000 false false false true C false true true true false 0.00000 0.00000 0.00000 false false false true D false true true true false 0.00000 0.00000 0.00000 false false false true A false true false false 0 true SEE PART VI 13.8 true false true B false true false false 0 false 0 false true C false true false false 0 false 0 true true D false true false false 0 false 0 true true A true B true C true D true SCHEDULE K, PART I, COLUMN (F), LINE A Refund 2004III and 2007III Bonds and finance health care facilities improvements. The 2004III Bonds were originally issued 05/26/2004 and the 2007III Bonds were originally issued 06/22/2007. SCHEDULE K, PART I, COLUMN (F), LINE B Finance health care facilities improvements. SCHEDULE K, PART I, LINE C A PORTION OF THE SERIES 2013 BONDS, IN A PRINCIPAL AMOUNT OF $3,600,000, WAS DEEMED REISSUED ON JUNE 30, 2016 FOR PURPOSES OF CODE 141, 145, 147, 149, AND 150 PURSUANT TO A REMEDIAL ACTION TAKEN UNDER REGULATIONS 1.141-12(E). SCHEDULE K, PART I, COLUMN (F), LINE C Finance health care facilities improvements. SCHEDULE K, PART I, COLUMN (F), LINE D Refund 2005AB Bonds and finance health care facilities improvements. The 2005AB Bonds were originally issued 04/14/2005. SCHEDULE K, PART II, COLUMNS A, B, C, D; LINE 3 Amount is not equal to the issue price due to investment earnings during the project period. SCHEDULE K, PART II, COLUMN C, LINE 14 A portion of the Series 2013 Bonds in the principal amount of $3,600,000 was deemed reissued on June 30, 2016, as part of a remedial action under Treasury Regulations Section 1.141-12(e). SCHEDULE K, PART III, COLUMN D The Bonds were issued in part to refinance projects originally financed by bonds issued prior to January 1, 2003. Part III is completed for the project financed by the new money portion of the Series 2008 Bonds. SCHEDULE K, PART IV, COLUMN A, LINE 2C THE ARBITRAGE REBATE ANALYSIS WAS PERFORMED AS OF 07/01/2018. SCHEDULE K, PART IV, COLUMN B, LINE 2C THE ARBITRAGE REBATE ANALYSIS WAS PERFORMED AS OF 08/01/2019. SCHEDULE K, PART IV, COLUMN C, LINE 2C The arbitrage rebate report was performed as of 07/01/2018. SCHEUDLE K, PART IV, COLUMN D, LINE 2C The arbitrage rebate report was performed as of 05/01/2013. SCHEDULE K, PART IV, COLUMN A, LINE 5B JP Morgan Chase Bank, N.A. SCHEDULE K, PART IV, COLUMN C, LINE 6 Disposition proceeds were invested after the 30-day temporary period. SCHEDULE K, PART IV, COLUMN D, LINE 6 A portion of the sale proceeds held for project purposes was invested beyond the end of the permitted 3-year temporary period. These amounts were invested below the yield on the Bonds until spent. A CITY OF WICHITA KANSAS 486000653 967249QV8 2019-10-08 51540441 SEE PART VI false false false A 6640000 0 52227566 3781284 0 0 761475 0 0 11032342 31545959 8154808 true true false true A false true true true false 0.00430 0.00000 0.00430 false false false true A false true false false 0 true SEE PART VI 13.8 true true true A true SCHEDULE K, PART I, COLUMN (F), LINE A REFUND 2013A, TAXABLE 2013B AND 2014A BONDS AND FINANCE HEALTH CARE FACILITIES IMPROVEMENTS. THE 2013A BONDS WERE ORIGINALLY ISSUED ON 7/30/2013, THE 2013B BONDS WERE ORIGINALLY ISSUED ON 7/30/2013, AND THE 2014A BONDS WERE ORIGINALLY ISSUED ON 8/14/2014. SCHEDULE K, PART II, COLUMN A, LINE 13 The projects being financed with proceeds of the Series 2019 Bonds are in progress. The project financed with proceeds of the Series 2013A and Series 2014A Bonds refunded as part of the plan of finance were placed in service in 2016. SCHEDULE K, PART II, COLUMN A, LINE 14 Current refunding of tax-exempt Series 2013A and Series 2014A Bonds. SCHEDULE K, PART II, COLUMN A, LINE 15 Current refunding of taxable Series 2013B Bonds. SCHEDULE K, PART III, COLUMN A The Bonds were issued in part to refinance projects financed or refinanced by the Series 2013A and Series 2014A Bonds. The project financed by the new money portion of the Series 2019 Bonds has not been completed as of fiscal year end 06/30/2023. SCHEDULE K, PART IV, COLUMN A, LINE 5A With respect to the transferred proceeds of the Series 2013A Bonds held in the Series 2013A Bond debt service reserve fund, the Series 2007 Refunded Bond debt service reserve fund proceeds were invested in a GIC. This GIC was transferred to the debt service reserve fund for the Series 2013A Bonds when the Series 2013A Bonds refunded the Series 2007 Bonds. SCHEDULE K, PART IV, COLUMN A, LINE 5B JP Morgan Chase Bank, N.A. SCHEDULE K, PART IV, COLUMN A, LINE 6 A portion of the sale proceeds held for project purposes was invested beyond the end of the permitted 3-year temporary period. These amounts were invested below the yield on the Bonds as of fiscal year end 06/30/2023. X 1 262355 COST false true true SCHEDULE M, PART I, COLUMN B THE NUMBER REPORTED IN PART I, COLUMN B IS THE NUMBER OF CONTRIBUTIONS. SCHEDULE M, PART I, LINE 32A PMI USES A THIRD PARTY TO COLLECT, PROCESS AND SELL AND REMIT FUNDS FOR VECHICLE DONATIONS. FORM 990, PART III, LINE 4A HOUSING NEEDS ARE MET BY PROVIDING FACILITIES THAT ARE SPECIFICALLY DESIGNED TO MEET A COMBINATION OF PHYSICAL, EMOTIONAL, RECREATIONAL AND SOCIAL NEEDS OF ELDERLY PERSONS. HEALTH CARE NEEDS ARE SATISFIED BY OFFERING A CONTINUUM OF CARE WHICH OFFERS SERVICES FOR THE FUTURE HEALTH CARE NEEDS OF RESIDENTS ON A SINGLE CAMPUS. FINANCIAL SECURITY IS ACHIEVED BY PROVIDING SERVICES AT THE LOWEST FEASIBLE COST. INCLUDED IS THE POLICY OF MAINTAINING IN RESIDENCE ANY PERSON WHO OUTLIVES HIS OR HER ABILITY TO PAY FOR THE COST OF RESIDENCY THROUGH NO FAULT OF THEIR OWN. FORM 990, PART VI, SECTION A, LINE 2 ALL OF THE OFFICERS AND DIRECTORS HAVE A BUSINESS RELATIONSHIP DUE TO THEIR POSITIONS IN PRESBYTERIAN MANORS OF MID-AMERICA, INC., A RELATED 501(C)(3) ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 PRESBYTERIAN MANORS OF MID-AMERICA, INC., A NOT-FOR-PROFIT, 501(C)(3) ORGANIZATION IS THE SOLE MEMBER OF PRESBYTERIAN MANORS, INC. FORM 990, PART VI, SECTION A, LINE 7A PRESBYTERIAN MANORS OF MID-AMERICA, INC., BEING THE SOLE MEMBER OF PRESBYTERIAN MANORS, INC. HAS THE RIGHT TO ELECT ALL THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT ACCOUNTING FIRM PREPARES AND REVIEWS THE FORM 990. THE 990 IS THEN REVIEWED BY THE CFO AND MADE AVAILABLE TO THE ORGANIZATION'S DESIGNATED COMMITTEE TO THE BOARD OF TRUSTEES FOR REVIEW PRIOR TO THE FINAL FILING. ANY QUESTIONS OR CONCERNS RECEIVED FROM THE COMMITTEE PRIOR TO FILING ARE ADDRESSED, AND ANY NECESSARY CORRECTIONS ARE MADE TO THE FILING. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, PRESBYTERIAN MANORS OF MID-AMERICA, INC.'S ATTORNEY PRESENTS AND EXPLAINS THE CONFLICT OF INTEREST POLICY TO THE BOARD, THE OFFICERS, AND THE KEY EMPLOYEES. THE TRUSTEES, OFFICERS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANY CONFLICTS AND SIGN THE POLICY. IF A POSSIBLE CONFLICT OF INTEREST ARISES, IT IS REVIEWED BY THE ATTORNEY AND THE ORGANIZATION'S CEO WHO DETERMINE WHETHER A CONFLICT EXISTS. IF IT IS DETERMINED THAT A CONFLICT EXISTS, THE CONFLICTED INDIVIDUAL IS PROHIBITED FROM VOTING OR BEING INVOLVED IN DISCUSSIONS REGARDING THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A & 15B PRESBYTERIAN MANORS OF MID-AMERICA, INC.'S ATTORNEY AND/OR THE CFO/SVP-HR PROVIDES THE BOARD OF TRUSTEES WITH COMPARABILITY DATA TO DETERMINE THE CEO'S COMPENSATION. DELIBERATION OF THE CEO'S COMPENSATION IS HELD IN THE GOVERNANCE COMMITTEE AND EXECUTIVE BOARD SESSION. THE BOARD'S DECISION IS PROVIDED TO THE CFO/SVP-HR BY THE BOARD CHAIRMAN. THE CEO USES COMPARABILITY DATA TO DETERMINE COMPENSATION FOR THE OTHER OFFICERS, KEY EMPLOYEES, AND EXECUTIVE DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 PRESBYTERIAN MANORS, INC. MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST, AT MANAGEMENT'S DISCRETION. FORM 990, PART XI, LINE 9 TRANSFER FROM PMMA: $5,939 FORM 990 PART IX LINE 11G DESCRIPTION:CONSULTANTS TOTAL FEES:577802 FORM 990 PART IX LINE 11G DESCRIPTION:CONTRACT LABOR TOTAL FEES:11597424 FORM 990 PART IX LINE 11G DESCRIPTION:RESTORATIVE WELLNESS TOTAL FEES:855906 FORM 990 PART IX LINE 11G DESCRIPTION:OTHER SERVICES TOTAL FEES:335278 PRESBYTERIAN MANORS OF MID-AMERICA 2414 N WOODLAWN BLVD WICHITA KS 67220 480877587 MANAGEMENT KS 501(C)(3) 12B NA false ASHFIELD ACTIVE LIVING AND WELLNESS COMM 575 COUCH AVE KIRKWOOD MO 63122 205385139 CCRC MO 501(C)(3) 10 PMMA false SALINA PRESBYTERIAN MANOR ENDOWMENT FUND 2601 E CRAWFORD SALINA KS 67401 480937829 FUNDS MGMT KS 501(C)(3) 12A PMI true ABERDEEN RIDGE INC 2414 N WOODLAWN BLVD WICHITA KS 67220 472871995 CCRC KS 501(C)(3) 10 PMMA false false false true false false false false false false true false false true false true true true false true SALINA PRESBYTERIAN MANOR ENDOWMENT FUND C 187461 CASH