2025-11-12T13:52:53-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2024-01-01 570647976 ROLLING GREEN VILLAGE ROLL 8649879800 1 HOKE SMITH BLVD GREENVILLE SC 29615 RYAN TOERNER EXECUTIVE DIRECTOR 8649879800 2025-11-12 1 1 KATHRINE A WARLICK P02065266 7049985200 2025-11-12 2024 2025-03-06 01:10:19Z RYAN TOERNER 1 HOKE SMITH BLVD GREENVILLE SC 29615 29155101 0 X WWW.ROLLINGGREENVILLAGE.COM X 1977 SC TO SERVE SENIOR ADULTS IN AN ENVIRONMENT BASED ON INDEPENDENCE AND CHRISTIAN IDEALS. 13 13 411 13 0 0 3939995 588639 24569968 28075776 289468 475164 0 0 28799431 29139579 72179 33600 0 0 11199763 12324105 0 0 0 16383831 17579711 27655773 29937416 1143658 -797837 78326087 87320976 84283313 93658952 -5957226 -6337976 X THE MISSION OF ROLLING GREEN VILLAGE IS TO SERVE SENIOR ADULTS BY PROVIDING AN ENVIRONMENT THAT ENRICHES QUALITY OF LIFE AND FOSTERS THE HIGHEST LEVEL OF INDEPENDENCE POSSIBLE IN A SETTING NURTURED BY AND ESTABLISHED ON CHRISTIAN IDEALS. 0 0 19067211 33600 28075776 THE LICENSED AREAS INCLUDE 24 HOUR CARE INCLUDING ASSISTANCE WITH BATHING, DRESSING, MEDICATION ADMINISTRATION, THREE WELL BALANCED MEALS EACH DAY WITH ACCOMODATIONS FOR SPECIAL DIETS WHEN PRESCRIBED BY A PHYSICIAN. THERE IS ALSO WEEKLY HOUSEKEEPING WITH DAILY TIDYING OF ROOM, LAUNDRY AND PERSONAL LAUNDRY SERVICES, EMERGENCY CALL SYSTEM TO LICENSED NURSE AVAILABLE 24-HOURS, A 7 DAY/WEEK FULL ACTIVITIES PROGRAM, UTILITIES INCLUDING ELECTRICITY, GAS, WATER, SEWER, AND EXTENDED BASIC CABLE TELEVISION. (CONTINUED ON SCHEDULE O)MANY OTHER SERVICES ARE ALSO AVAILABLE AT AN ADDITIONAL CHARGE SUCH AS BEAUTY AND BARBER, ESCORTS TO PHYSICIAN APPOINTMENTS, PERSONAL AND MEDICAL SUPPLIES, (1) DAY AND EXTENDED OFF CAMPUS TRIPS, AND GUEST MEALS. MANY ADDITIONAL NON CHARGEABLE ACTIVITIES EXIST FOR ALL RESIDENTS SUCH AS WATER AEROBICS, EXERCISE CLASSES, BOARD GAMES, AND ENTERTAINMENT FROM OUTSIDE VENDORS. 19067211 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 67 0 1 411 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 SC X SHAUN FRIEDMAN 8649874607 6 HOKE SMITH BLVD GREENVILLE SC 29615 X BRENNAN DANIEL CHAIR OF THE BOARD 2.00 0.00 X X 0 0 0 BROOKS-MADDEN VALERIE VICE CHAIR OF THE BOARD 2.00 0.00 X X 0 0 0 SCHLANSKER GARY FINANCE COMMITTEE CHAIR 2.00 0.00 X X 0 0 0 JONES TONY GOVERNANCE COMM. CHAIR - OUTGOING 2.00 0.00 X X 0 0 0 FREE MONROE GOVERNANCE COMMITTEE CHAIR - IN COMING 2.00 0.00 X 0 0 0 SCHOVIAK DAVID STRATEGIC COMM. CHAIR 2.00 0.00 X X 0 0 0 BLOUIN MD GAYLE GOVERNANCE 2.00 0.00 X 0 0 0 DEHOLLANDER ROB TRUSTEE 2.00 0.00 X 0 0 0 GARVIN DANIEL TRUSTEE 2.00 0.00 X 0 0 0 GREIN JOSH TRUSTEE 2.00 0.00 X 0 0 0 HARPER DOUGLAS TRUSTEE 2.00 0.00 X 0 0 0 JUDD GARY TRUSTEE 2.00 0.00 X 0 0 0 WESSEL KELLY TRUSTEE 2.00 0.00 X 0 0 0 TOERNER RYAN EXECUTIVE DIRECTOR 40.00 0.00 X 0 0 0 SHAUN FRIEDMAN FINANCIAL SERVICES DIRECTOR 40.00 0.00 X 113856 0 2142 SHYMSKE LEGARE DIR. OF NURSING 40.00 0.00 X 135806 0 8462 VOGELSBERG BRUCE DIR. FOOD/BEVERAGE 40.00 0.00 X 122466 0 11414 WIGGINS BIRL DIR. OF FACILITIES 40.00 0.00 X 120533 0 3585 SHELL FELICIA NURSE AIDE 70.00 0.00 X 111149 0 7917 RUTH WOOD MARKETING DIRECTOR 40.00 0.00 X 138792 0 3873 742602 0 37393 11 0 0 0 LCS HOLDING COMPANY LLC 400 LOCUST STREET SUITE 820 DESMOINES IA 50309 MANAGEMENT SERVICES 2093156 SFCS INC 305 SOUTH JEFFERSON ST ROANOKE VA 240112003 PROFESSIONAL SERVICES - ARCHITECT 855259 SAGE AGE STRATEGIES PO BOX 88687 MILWAUKEE WI 532888687 ADVERTISING 852360 HEALTHPRO-HERITAGE LLC 536 OLD HOWELL ROAD GREENVILLE SC 29615 THERAPY SERVICES 848504 PHARMERICA PO BOX 409251 ATLANTA GA 30384 PHARMACY SERVICES 406794 25 588639 588639 APARTMENT RESIDENT FEE 623000 10089130 10089130 HEALTH CARE FACILITY F 623000 8620790 8620790 OTHER RESIDENT AND PAT 623000 4221761 4221761 PERSONAL CARE FACILITY 623000 3255007 3255007 PATIO HOME FEES 623000 1889088 1889088 28075776 490686 490686 15522 -15522 -15522 -15522 29139579 28075776 0 475164 33600 33600 10702793 9286684 1416109 99594 50838 48756 710289 623868 86421 811429 702339 109090 1494015 1494015 89539 89539 56449 56449 19746 19746 1741914 1571339 170575 826174 26175 799999 154203 8894 145309 102958 92762 10196 1004843 960780 44063 277917 275051 2866 31320 19254 12066 1683904 233463 1450441 4449576 612854 3836722 807244 82808 724436 FOOD SUPPLIES 1857685 1857685 MAINTENANCE AND REPAIRS 1268156 1261632 6524 DEPARTMENTAL SUPPLIES 621633 586761 34872 MEDICAL SUPPLIES 556965 550799 6166 535470 229625 305845 29937416 19067211 10870205 0 12187867 5613942 0 13965734 4456175 4492806 58566 51324 584341 698484 104610220 45248887 58639998 59361333 1184307 1536272 1214833 1601081 78326087 87320976 1654788 3030078 36061921 37539715 45941361 48801945 625243 4287214 84283313 93658952 X -5957226 -6618724 0 280748 -5957226 -6337976 78326087 87320976 X -797837 30839 386248 X X 0 1 X 1 0 X 18324 18011 205592 3939995 588639 4770561 17987038 218817619 20890104 24569968 28075776 310340505 18005362 218835630 21095696 28509963 28664415 315111066 0 0 0 315111066 88289 39121 65916 393411 490686 1077423 88289 39121 65916 393411 490686 1077423 18093651 218874751 21161612 28903374 29155101 316188489 0.99660 0.99800 0.00340 0.00200 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X OLD COINS HELD ON PREMISES 0 8754832 1260042 761 10015635 7983763 388899 382170 8754832 7547235 381215 55313 7983763 7011418 524772 11045 7547235 5108610 1844413 58395 7011418 1.00000 0.00000 0.00000 0 0 846417 846417 92193930 39927612 52266318 6904349 5311359 1592990 4665524 9916 4655608 59361333 ACCRUED REFUNDABLE DEPOSITS 4113167 CAPITAL LEASE OBLIGATIONS 174047 4287214 X 29127357 30839 59751 90590 29036767 102812 102812 29139579 29937416 0 29937416 0 29937416 PART III, LINE 4: ORGANIZATION WAS GIVEN OLD COINS THAT ARE KEPT ON PREMISES FOR SAFE KEEPING. PART V, LINE 4: TO BE HELD IN PERPETUITY WITH 4.25% OF THE AVERAGE FAIR MARKET VALUE OF THE ACCOUNTS FOR THE PAST 16 QUARTERS BEING RELEASED TO A SELF-RESTRICTED ACCOUNT FOR THE BENEFIT OF FINANCIALLY DISTRESSED RESIDENTS. PART X, LINE 2: THE ORGANIZATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). 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. THE ORGANIZATION FOLLOWS GUIDANCE IN THE INCOME TAX STANDARD REGARDING RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE GUIDANCE HAS HAD NO IMPACT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: NET ASSETS RELEASED FROM RESTRICTION 59,751. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT -15,522. RESTRICTED CONTRIBUTIONS 118,334. 1 HELP PAYING MONTHLY ROOM & BOARD FEES/MEDICINES/ETC. 2 33600 PART I, LINE 2: ROLLING GREEN VILLAGE WILL GIVE FINANCIAL ASSISTANCE TO RESIDENTS WHO QUALIFY AND HAVE IDENTIFIED A NEED. THERE IS A HARDSHIP APPLICATION THAT MUST BE FILLED OUT BY THE RESIDENT (OR POA). THE APPLICATION REQUIRES SEVERAL YEARS' TAX RETURNS AMONG OTHER DETAILED FINANICAL INFORMATION ABOUT THE RESIDENT. WHEN THE NEED IS CALCULATED (INCOME LESS OUTGOING EXPENSES) AND A DOLLAR VALUE IS OBTAINED, THE REQUEST IS THEN BROUGHT TO THE TRUSTEE FINANCE COMMITTEE (IF THE MONTHLY AMOUNT WOULD EXCEED THE BUDGETED AMOUNT) TO DETERMINE IF THE HARDSHIP REQUEST IS APPROVED. 0 0 0 0 0 0 0 0 0 PART I, LINE 3 LIFE CARE SERVICES DETERMINES THE SALARIES AND BENEFITS FOR THE EXECUTIVE DIRECTOR AND THE ADMINISTRATOR. THE EXECUTIVE DIRECTOR AND THE HUMAN RESOURCES DIRECTOR DETERMINE THE SALARIES FOR OTHER OFFICERS BASED ON WAGE STUDIES AND MARKET ANALYSIS. COMPARABLE DATA USED WAS LEADING AGE CCRC SALARY REPORT, AND LCS PAYFACTOR. THE DOCUMENTATION THAT SUPPORTS THE DECISION IS THE PAF (PERSONAL ACTION FORM) SIGNED BY EACH AND FILED IN THE EMPLOYEE'S PERSONNEL FOLDER. THIS WAS MOST RECENTLY REVIEWED AND APPROVED BY INDEPENDENT PERSONS IN 2024. A SOUTH CAROLINA JOBS ECONOMIC DEVELOPMENT AUTHORITY 570960018 NONEAVAIL 2018-12-27 67574000 PAYOFF EXISTING BANK LOANS AND FUND FUTURE CAPITAL PROJECTS 0 0 0 B SOUTH CAROLINA JOBS ECONOMIC DEVELOPMENT AUTHORITY 570960018 NONEAVAIL 2024-09-24 10700000 FINANCE INDEPENDENT LIVING PROJECT 0 0 0 A 22207000 67574000 2173607 732889 43719091 20948413 2022 0 0 0 1 B 10700000 168024 10531976 0 0 0 1 A 0 0 1 1 0 0 0 1 B 0 0 0 0 0 0 1 A 0 1 0 0 1 1 TRUIST 4.000000000000 0 0 0 0 1 B 0 1 0 0 1 0 0 0 1 A 1 B 1 FORM 990, PART VI, SECTION A, LINE 3 LIFE CARE COMPANIES LLC PERFORMS MANAGEMENT DUTIES OF THE EXECUTIVE DIRECTOR AND THE ADMINISTRATOR, AS WELL AS DEVELOPMENT SERVICES. LIFE CARE IS LISTED IN PART VII, SECTION B, AS ONE OF THE 5 HIGHEST PAID INDEPENDENT CONTRACTORS. FORM 990, PART VI, SECTION B, LINE 11B AFTER BEING REVIEWED BY THE EXECUTIVE DIRECTOR, THE FORM 990 IS REVIEWED BY THE BOARD FINANCE COMMITTEE. ONCE RECOMMENDED FOR ACCEPTANCE BY THAT COMMITTEE, IT IS THEN REVIEWED BY THE FULL BOARD OF DIRECTORS FOR FINAL APPROVAL/ACCEPTANCE. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS REVIEWED AND SIGNED OFF ANNUALLY AT ORIENTATION (FOR EMPLOYEES) AND REVIEWED AND SIGNED OFF DURING THE FIRST BOARD MEETING (BOARD MEMBERS) OF EACH NEW YEAR. POTENTIAL CONFLICTS ARE DISCUSSED AT BOARD MEETINGS. IF A CONFLICT EXISTS OR IS PERCEIVED, THE MEMBER WOULD BE DISALLOWED FROM THE DISCUSSION AND FROM VOTING ON THE TOPIC. FORM 990, PART VI, SECTION B, LINE 15 LIFE CARE SERVICES DETERMINES THE SALARIES AND BENEFITS FOR THE EXECUTIVE DIRECTOR AND THE ADMINISTRATOR. THE EXECUTIVE DIRECTOR AND THE HUMAN RESOURCES DIRECTOR DETERMINE THE SALARIES FOR OTHER OFFICERS BASED ON WAGE STUDIES AND MARKET ANALYSIS. COMPARABLE DATA USED WAS LEADING AGE CCRC SALARY REPORT, AND LCS PAYFACTOR. THE DOCUMENTATION THAT SUPPORTS THE DECISION IS THE PAF (PERSONAL ACTION FORM) SIGNED BY EACH AND FILED IN THE EMPLOYEE'S PERSONNEL FOLDER. THIS WAS MOST RECENTLY REVIEWED AND APPROVED BY INDEPENDENT PERSONS IN 2023. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 18 A COPY IS ON HAND IN THE FINANCIAL SERVICES DIRECTOR'S OFFICE FOR PUBLIC INSPECTION FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS DOCUMENTS AVAILABLE IN VARYING WAYS, BUT GENERALLY THEY ARE MADE AVAILABLE UPON REQUEST. PART VII SECTION B INDEPENDENT CONTRACTORS MANAGEMENT SERVICES AND REIMBURSABLE EXPENSES, INCLUDING SALARIES AND BENEFITS OF THE EXECUTIVE DIRECTOR AND ADMINISTRATOR. ALSO INCLUDED ARE DEVELOPMENT FEES. FORM 990, PART XI, LINE 9: CHANGE IN FAIR VALUE OF INTEREST RATE SWAP INSTRUMENTS 386,248. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. THE VILLAGE FOUNDATION 1140 WOODRUFF ROAD-SUITE 106-163 GREENVILLE SC 29607 205896271 FUNDRAISING SC 501(C)(3) LINE 7 N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0