2025-03-13T15:42:44-04:00 2024-03-31 263762434 HOSKINS QUIROS PATEL & LOID CPA LLC 926 LAKE BALDWIN LN ORLANDO FL 32814 990 2023-04-01 237414048 WESTMINSTER RETIREMENT COMMUNITIES FOUNDATION INC WEST 4078395050 80 W LUCERNE CIRCLE ORLANDO FL 32801 HENRY T KEITH CFO/TREASUR/EXEC VP 4078395050 2025-03-02 true true RUSSELL K HOSKINS P00533774 4072773000 2025-03-02 2023 2025-03-06 01:10:19Z HURRICANE EXTENSION HENRY T KEITH 80 W LUCERNE CIRCLE ORLANDO FL 32801 30526518 false X N/A X 1974 FL WESTMINSTER RETIREMENT COMMUNITIES FOUNDATION, INC. IS A NON-PROFIT ORGANIZATION SEPARATE FROM WESTMINSTER RETIREMENT COMMUNITIES, INC. AND ITS AFFILIATES, ESTABLISHED TO PROVIDE CHARITABLE FUNDS FOR THE SUPPORT OF NEEDY PERSONS, PROJECTS, AND PROGRAMS AT RETIREMENT COMMUNITIES AND HEALTH CARE FACILITIES OWNED, OPERATED AND MANAGED BY WESTMINSTER RETIREMENT COMMUNITIES, INC. AND PRESBYTERIAN RETIREMENT COMMUNITIES, INC. ALL ENDOWMENT FUNDS, BENEVOLENT ASSISTANCE FOR RESIDENTS, INVESTMENTS, AND CERTAIN RELATED LIABILITIES ARE MAINTAINED BY THE FOUNDATION. ALL MEMBERS OF WESTMINSTER RETIREMENT COMMUNITIES, INC.'S BOARD OF DIRECTORS ARE ALSO THE MEMBERS OF THE FOUNDATION'S BOARD OF DIRECTORS. 16 13 0 0 2879167 4791431 0 5388289 4308369 0 8267456 9099800 4721691 3945430 0 0 0 33766 421462 422077 5143153 4367507 3124303 4732293 98784723 114629454 3238825 3592969 95545898 111036485 X WESTMINSTER RETIREMENT COMMUNITIES FOUNDATION, INC. IS A NON-PROFIT ORGANIZATION SEPARATE FROM WESTMINSTER RETIREMENT COMMUNITIES, INC. AND ITS AFFILIATES, ESTABLISHED TO PROVIDE CHARITABLE FUNDS FOR THE SUPPORT OF NEEDY PERSONS, PROJECTS, AND PROGRAMS AT RETIREMENT COMMUNITIES AND HEALTH CARE FACILITIES OWNED, OPERATED AND MANAGED BY WESTMINSTER RETIREMENT COMMUNITIES, INC. AND PRESBYTERIAN RETIREMENT COMMUNITIES, INC. ALL ENDOWMENT FUNDS, BENEVOLENT ASSISTANCE FOR RESIDENTS, INVESTMENTS, AND CERTAIN RELATED LIABILITIES ARE MAINTAINED BY THE FOUNDATION. ALL MEMBERS OF WESTMINSTER RETIREMENT COMMUNITIES, INC.'S BOARD OF DIRECTORS ARE ALSO THE MEMBERS OF THE FOUNDATION'S BOARD OF DIRECTORS. false false 4046728 3945430 GRANTS TO PRESBYTERIAN RETIREMENT COMMUNITIES, INC., WESTMINSTER RETIREMENT COMMUNITIES, INC. AND THEIR AFFILIATES. 4046728 true true false false false false false false false true false false false true true false true true false false false false false false false false false true false true false false false false false false false false false false false false false true false false false true 0 0 false 0 false false false false false false false false false false false false false false X 16 13 false true false false true true true true true false false false true true true true true true true false X WESTMINSTER SERVICES INC 4078395050 80 W LUCERNE CIRCLE ORLANDO FL 32801 X JOHN HILLENMEYER CHAIRMAN 0.25 X X 0 0 0 TERENCE ROGERS CEO/PRESIDEN 40.00 X 0 791826 44437 HENRY T KEITH CFO/TREASUR/ 40.00 X 0 613220 29978 GARRY HENNIS COO/EXECUTIV 40.00 X 0 564179 28188 MEGAN FAUBEL SECRETARY 0.25 X 0 0 0 STEPHEN DYE DIRECTOR 0.25 X 0 0 0 GREG BUSTLE DIRECTOR 0.25 X 0 0 0 WILLIAM BELL DIRECTOR 0.25 X 0 0 0 DONALD DODDRIDGE DIRECTOR 0.25 X 0 0 0 JEFFREY MOCK DIRECTOR 0.25 X 0 0 0 LINDA SHELLEY DIRECTOR 0.25 X 0 0 0 JOHN MARK RAMSEY DIRECTOR 0.25 X 0 0 0 JOHN DEBEVOISE DIRECTOR 0.25 X 0 0 0 DAVID CARLEN MADDUX DIRECTOR 0.25 X 0 0 0 CLIFFORD WILLIAM HULL DIRECTOR 0.25 X 0 0 0 KRISTIN KUTAC DIRECTOR 0.25 X 0 0 0 1969225 102603 false true false WESTMINSTER SERVICES INC 80 W LUCERNE CIRCLE ORLANDO FL 32801 MANAGEMENT SERV 420000 1 4791431 4791431 2700461 2700461 23034626 21426718 1607908 1607908 1607908 9099800 4308369 3945430 3945430 422077 101298 287013 33766 4367507 4046728 287013 33766 602498 1503546 100010 1079201 76211813 92015335 21870402 20031372 98784723 114629454 3238825 3592969 3238825 3592969 X 35286879 45706514 60259019 65329971 95545898 111036485 98784723 114629454 4732293 11053862 -295568 X false true X true false X X 2 WESTMINSTER RETIREMENT COMMUNITIES INC AND AFFILIATES 311682149 10 false 17286 0 PRESBYTERIAN RETIREMENT COMMUNITIES INC AND AFFILIATES 590931267 10 false 3928145 0 2 3945431 0 4162051 4954623 3491186 2879167 4791431 20278458 4162051 4954623 3491186 2879167 4791431 20278458 2341231 17937227 2522444 2181991 1882679 2172419 2700461 11459994 31738452 0.56520 0.56380 X true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 31689997 479985 32169982 31484221 205776 31689997 30970134 514087 31484221 29915447 1054687 30970134 29922298 -6851 29915447 1.00000 true false DUE FROM AFFILIATES 18845825 THIRD PARTY TRUSTS 1185547 20031372 ANNUITY LIABILITY 3592969 3592969 19858094 11053862 11053862 8804232 295568 295568 9099800 4367507 4367507 4367507 SCHEDULE D, PAGE 2, PART V, LINE 4 THE FOUNDATION'S SPENDING POLICY OBJECTIVE IS TO SUPPORT CURRENT OPERATIONS AND PROVIDE BENEVOLENT ASSISTANCE TO THOSE RESIDENTS WHO ARE IN FINANCIAL NEED, WHILE PROTECTING THE VALUE AGAINST THE EXPECTED IMPACT OF INFLATION AND PROVIDE GROWTH FOR FUTURE CASH FLOWS NEEDS AND OTHER DESIGNATED PURPOSES. false PRESBYTERIAN RETIREMENT COMMUNITIES 80 W LUCERNE CIRCLE ORLANDO FL 32801 590931267 3 2401632 FMV BENEVOLENT ASSISTANC WESTMINSTER SERVICES INC 80 W LUCERNE CIRCLE ORLANDO FL 32801 593614812 3 289610 FMV BENEVOLENT ASSISTANC SUNCOAST MANOR RETIREMENT COMMUNITY 6909 9TH STREET S ST PETERSBURG FL 33705 590991279 3 141862 FMV BENEVOLENT ASSISTANC WESTMINSTER SHORES INC 125 56TH AVE ST ST PETERSBURG FL 33705 590714826 3 256348 FMV BENEVOLENT ASSISTANC PALM SHORES RETIREMENT COMMUNITY 830 NORTH SHORE DR ST PETERSBURG FL 33701 583725912 3 76542 FMV BENEVOLENT ASSISTANC WESLEY MANOR INC 25 SR 13 JACKSONVILLE FL 32259 590872675 3 608310 FMV BENEVOLENT ASSISTANC WESTMINSTER PINES INC 80 W LUCERNE CIRCLE ORLANDO FL 32801 593725902 3 153840 FMV BENEVOLENT ASSISTANC LOUTTIT MANOR INC 229 S RIDGEWOOD AVE DAYTONA FL 32114 591163560 3 13239 FMV BENEVOLENT ASSISTANC 8 SCHEDULE I, PAGE 1, PART I, LINE 2 THE ORGANIZATION PROVIDES GRANTS TO RELATED TAX-EXEMPT ORGANIZATIONS, SO IS ABLE TO MONITOR THE USE OF GRANT FUNDS. false false false false false false false false false TERENCE ROGERS CEO/PRESIDENT 594300 177474 20052 31787 12650 836263 HENRY T KEITH CFO/TREASUR/EXEC VP 483066 107719 22435 18681 11297 643198 GARRY HENNIS COO/EXECUTIVE VP 439908 100317 23954 16891 11297 592367 SCHEDULE J, PAGE 1, PART I, LINE 3 THE ORGANIZATION RELIED ON A RELATED ORGANIZATION (WESTMINSTER SERVICES, INC. 59-3614812) FOR THE COMPENSATION COMMITTEE, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. FORM 990 - ORGANIZATION'S MISSION WESTMINSTER RETIREMENT COMMUNITIES FOUNDATION, INC. IS A NON-PROFIT ORGANIZATION SEPARATE FROM WESTMINSTER RETIREMENT COMMUNITIES, INC. AND ITS AFFILIATES, ESTABLISHED TO PROVIDE CHARITABLE FUNDS FOR THE SUPPORT OF NEEDY PERSONS, PROJECTS, AND PROGRAMS AT RETIREMENT COMMUNITIES AND HEALTH CARE FACILITIES OWNED, OPERATED AND MANAGED BY WESTMINSTER RETIREMENT COMMUNITIES, INC. AND PRESBYTERIAN RETIREMENT COMMUNITIES, INC. ALL ENDOWMENT FUNDS, BENEVOLENT ASSISTANCE FOR RESIDENTS, INVESTMENTS, AND CERTAIN RELATED LIABILITIES ARE MAINTAINED BY THE FOUNDATION. ALL MEMBERS OF WESTMINSTER RETIREMENT COMMUNITIES, INC.'S BOARD OF DIRECTORS ARE ALSO THE MEMBERS OF THE FOUNDATION'S BOARD OF DIRECTORS. FORM 990 ALL OF WESTMINSTER RETIREMENT COMMUNITIES FOUNDATION, INC.'S FUNDRAISING ACTIVITIES ARE FUNDED BY WESTMINSTER SERVICES, INC. (59-3614812). WESTMINSTER SERVICES, INC.'S FUNDRAISING COSTS ARE APPROXIMATELY 1,773,984. WESTMINSTER RETIREMENT COMMUNITIES FOUNDATION, INC. PAID WESTMINSTER SERVICES, INC. MANAGEMENT FEES OF 420,000. BOND OBLIGATIONS: THE FOLLOWING TAX-EXEMPT BONDS WERE ISSUED FOR "THE OBLIGATED GROUP" LISTED BELOW. EACH MEMBER OF THE OBLIGATED GROUP HAS RECORDED THEIR PORTION OF THE BONDS BASED ON THE EXPECTED USE OF THE BOND PROCEEDS. ALL MEMBERS OF THE OBLIGATED GROUP ARE INDIVIDUALLY AND COLLECTIVELY OBLIGATED UNDER THE TERMS OF THE BONDS. WESTMINSTER RETIREMENT COMMUNITIES FOUNDATION, INC. HAS NOT RECEIVED ANY PROCEEDS FROM THE BOND ISSUES. BOND ISSUES: ISSUER NAME DATE ISSUED ISSUE PRICE 2014 ORANGE COUNTY HEALTH FACILITIES AUTHORITY 7/02/14 49,158,980 2015 ORANGE COUNTY HEALTH FACILITIES AUTHORITY 6/15/15 48,668,087 2020A ST. JOHNS COUNTY INDUSTRIAL DEVELOPMENT AUTH 9/28/20 65,855,780 2023A ORANGE COUNTY HEALTH FACILITIES AUTHORITY 5/03/23 151,234,814 OBLIGATED GROUP MEMBERS AND EMPLOYER IDENTIFICATION NUMBERS (EIN): PRESBYTERIAN RETIREMENT COMMUNITIES, INC. 59-0931267 WESTMINSTER SHORES, INC. 59-0714826 SUNCOAST MANOR RETIREMENT COMMUNITY, INC. 59-0991279 WESLEY MANOR, INC. 59-0872675 PALM SHORES RETIREMENT COMMUNITY, INC. 58-3725912 WESTMINSTER RETIREMENT COMMUNITIES FOUNDATION, INC. 23-7414048 WESTMINSTER SERVICES, INC. 59-3614812 WESTMINSTER PINES, INC. 59-3725902 FORM 990, PAGE 6, PART VI, LINE 3 THE BOARD OF DIRECTORS DELEGATED CONTROL OF MANAGEMENT DUTIES TO WESTMINSTER SERVICES, INC. AN AFFILIATED NOT-FOR-PROFIT. FORM 990, PAGE 6, PART VI, LINE 6 THE SOLE MEMBER OF THE ORGANIZATION IS WESTMINSTER RETIREMENT COMMUNITIES, INC. FORM 990, PAGE 6, PART VI, LINE 7A WESTMINSTER RETIREMENT COMMUNITIES, INC. MAY ELECT ONE OR MORE MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 7B WESTMINSTER RETIREMENT COMMUNITIES, INC. MUST APPROVE DISSOLUTION OF THE ORGANIZATION, SALE OF SUBSTANTIAL ASSETS, NEW BOARD MEMBERS OR REPLACEMENT OF THE MANAGEMENT COMPANY. FORM 990, PAGE 6, PART VI, LINE 11B THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE 990 BEFORE IT IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C THE WRITTEN CONFLICT OF INTEREST POLICY IS REVIEWED AND SIGNED ANNUALLY BY THE BOARD OF DIRECTORS, OFFICERS AND EMPLOYEES. WITH A CENTRALIZED ACCOUNTS PAYABLE AND PAYROLL SYSTEM, THE MANAGEMENT COMPANY MONITORS ALL PAYMENTS AND TRANSACTIONS WITH VENDORS. IN ADDITION, THE ORGANIZATION HAS A TOLL-FREE COMPLIANCE HOTLINE THAT CAN BE USED BY BOARD MEMBERS OR STAFF TO REPORT ANY ISSUES. FORM 990, PAGE 6, PART VI, LINE 15A SEE BELOW FORM 990, PAGE 6, PART VI, LINE 15B THE ORGANIZATION UTILIZES NUMEROUS SALARY SURVEYS WITH LIKE-KIND ORGANIZATIONS TO DETERMINE THE PROPER SALARY/WAGE AMOUNT FOR EACH EMPLOYEE. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. FORM 990, PART VII AVERAGE HOURS PER WEEK ARE SHARED BETWEEN THE RELATED ORGANIZATIONS OF WESTMINSTER RETIREMENT COMMUNITIES, INC. AND PRESBYTERIAN RETIREMENT COMMUNITIES, INC. 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