Net Operating Revenue (13,329) (7,201) (451) (823) (891) (1,294) (14,260) (8,535)
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1 GOOD SAMARITAN SOCIETY CONSOLIDATED STATEMENT OF OPERATIONS (UNAUDITED) 30, 2017 YTD (dollar amounts in thousands) Elimination Elimination Obligated Group Obligated Group GSS Insurance GSS Insurance Entities Entities Entries Entries Consolidated Consolidated OPERATING REVENUE Actual YTD Budget 2017 Ltd Actual YTD Budget 2017 Actual YTD Budget 2017 Estimated YTD Budget 2017 Actual Budget Services / 508, ,360 6,345 5, , ,341 Resource Development 1,296 2,308 1,296 2,308 Net Assets Rel'd from Op Res 746 1, ,096 Underwriting Income - - 6,301 6,195 (6,301) (6,195) - - Other Revenue 15,008 15,129 (427) (427) 14,581 14,702 Revenue 526, ,893 6,301 6,195 6,345 5,981 (6,728) (6,622) 531, ,447 OPERATING EXPENSE Services / 341, ,559 6,196 6, , ,683 Administrative 141, ,171 6,752 7,018 1,040 1,151 (6,960) (7,226) 142, ,114 Resource Development 1,250 1,493 1,250 1,493 Interest 14,923 13,647 (179) (179) 14,744 13,468 Depreciation 38,392 39,194 38,392 39,194 Other Expenses 2,107 2,030 2,107 2,030 Expense 539, ,094 6,752 7,018 7,236 7,275 (7,139) (7,405) 546, ,982 Net Operating Revenue (13,329) (7,201) (451) (823) (891) (1,294) (14,260) (8,535) NON-OPERATING GAIN (LOSS) Interest Income 3,064 2,312 1, (1,184) (960) 2,881 2,129 Gain Loss on Disposal (589) - (589) - Net Assets Rel'd Prop Restric 2,427 2,006 2,427 2,006 Realized Gain Loss 8,291 (12) ,291 (12) Unrealized Mrket Val Gain Loss 4, ,805 - Non-Operating 17,998 4,306 1, (1,184) (960) 17,815 4,123 INCREASE IN UNRESTR. NA 4,669 (2,895) 549 (47) (891) (1,294) (773) (177) 3,555 (4,413)
2 THE EVANGELICAL GOOD SAMARITAN SOCIETY AND AFFILIATES CONSOLIDATING BALANCE SHEET (UNAUDITED) 30, 2017 YTD (Dollar Amounts in Thousands) ASSETS Obligated Group Good Samaritan Society Insurance, Ltd. Entities Consolidating Elimination Entries Consolidated CURRENT ASSETS Cash and Cash Equivalents $ 14,875 $ 6,214 $ 2,170 $ - $ 23,259 Investments 268,495 36, $ 305,316 Accounts Receivable, Net 86, (236) $ 87,777 Notes and Other Current Receivables 16,144-13,600 - $ 29,744 Inventory 3, $ 3,514 Prepaid Expenses and Other Current Assets 7, $ 7,942 Current Assets 396,919 44,238 16,631 (236) 457,552 ASSETS LIMITED AS TO USE Investments - Mgmt Designated 52,661-9,104 - $ 61,765 Investments - Defease Bond Res $ - Investments - Bond Retirement 53, $ 53,933 Assets Limited as to Use 106,594-9, ,698 PROPERTY AND EQUIPMENT Land and Land Improvements 168,037-8,499 (151) $ 176,385 Buildings and Improvements 1,494, ,977 (181) $ 1,603,208 Furniture and Equipment 295, ,276 - $ 300,925 Vehicles 21, $ 21,178 1,979, ,752 (332) 2,101,696 Less: Accumulated Depreciation (1,123,597) - (32,036) $ (1,155,633) Subtotal 855,679-90,716 (332) 946,063 Construction and Development 196,481-6,917 $ 203,398 Property and Equipment 1,052,160-97,633 (332) 1,149,461 OTHER ASSETS Investments 64, $ 64,025 Notes Receivable and Other Assets 131, (21,691) $ 109,833 Unamortized Finance Fees $ - Other Assets 195, (21,691) 173,858 Assets $ 1,751,222 $ 44,238 $ 123,368 $ (22,259) $ 1,896,569
3 THE EVANGELICAL GOOD SAMARITAN SOCIETY AND AFFILIATES CONSOLIDATING BALANCE SHEET (CONTINUED) 30, 2017 YTD (dollar amounts in thousands) LIABILITIES AND NET ASSETS Obligated Group Good Samaritan Society Insurance, Ltd. Entities Consolidating Elimination Entries Consolidated CURRENT LIABILITIES Current Maturities of Long-Term Debt $ 107,687 $ - $ 2,211 $ - $ 109,898 Resident Funds and Prepaid Rents 1, $ 1,019 Accounts Payable 47, ,679 (8,826) $ 40,679 Accrued Expenses: Salaries and Wages 20, $ 20,893 Vacation and Sick 29, $ 29,014 Employee Benefits and Payroll Taxes 13, $ 13,886 Insurance 2,668 27, $ 30,425 Interest 3, $ 3,590 Other - - 4,134 - $ 4,134 Other Current Liabilities 5, (456) $ 5,468 Current Liabilities 231,260 28,261 8,767 (9,282) 259,006 LONG-TERM DEBT, Less Current Maturities 610,413-46,940 - $ 657,353 OTHER LIABILITIES Refundable Entry Fees 20, $ 20,466 Non-Refundable Entry Fees 106, $ 106,206 Annuities and Other Liabilities 8, $ 8,849 Other Liabilities 135, ,521 Liabilities 977,194 28,261 55,707 (9,282) 1,051,880 NET ASSETS Unrestricted 714,944 15,977 67,661 (12,977) $ 785,605 Temporarily Restricted 19, $ 19,060 Permanently Restricted 40, $ 40,024 Net Assets 774,028 15,977 67,661 (12,977) 844,689 Liabilities and Net Assets 1,751,222 44, ,368 $ (22,259) 1,896,569
4 GOOD SAMARITAN SOCIETY STATISTICAL INFORMATION AS OF 6/30/2017 Skilled Nursing Facilities Owned and Leased by the Society Number of facilities at period end Available beds at end of period 10,137 10,434 10,523 10,754 11,137 Resident days at end of period (in thousands) 1,490 3,119 3,216 3,375 3,482 Occupancy percentage (1) 80.8% 81.7% 83.7% 86.0% 85.7% Average daily operating revenue (2) $ $ $ $ $ Average daily operating expense (2) $ $ $ $ $ Nursing operating revenues as a percentage of total operating revenues 71.2% 71.3% 77.0% 78.9% 79.9% (1) Occupancy percentage is calculated by dividing resident days at the end of peorid by the average available beds during the year times the number of days in the period. (2) Per occupied bed Residential Owned by the Society Number of locations at the end of the period Number of units at the end of the period 7,276 7,405 7,299 7,300 7,347 Occupancy percentage 88.3% 87.1% 86.2% 89.4% 84.0% Average daily operating revenue $ $ $ $ $ Average daily operating expense $ $ $ $ $ Home and Community Based Clients Served Number of locations at the end of the period Number of clients as at the end of the period 13,104 17,526 14,710 11,460 10,076 Number of visits at the end of the period 267, , , , ,689 Average daily operating revenue (1) $ $ $ $ $ Average daily operating expense (1) $ $ $ $ $ HCBS operating revenues as a percentage of total operating revenues 9.7% 10.8% 4.4% 3.9% 3.3% (1) Per visit calculation (2016 visits and daily operating revenue and expense include Heritage, LLC and ACH HCBS that were acquired by the Society in prior years do not) Number of locations includes managed locations.
5 Revenue Mix by Payor Private/Other 44.8% 44.3% 42.5% 39.9% 39.3% Medicaid 33.9% 35.2% 35.2% 36.6% 37.1% Medicare 21.3% 20.5% 22.3% 23.5% 23.6% s 100.0% 100.0% 100.0% 100.0% 100.0% Skilled Nursing and Residential Revenue Mix by Payor Private/Other 43.8% 43.5% 43.3% 43.4% 42.8% Medicaid 36.8% 38.3% 37.0% 37.5% 37.7% Medicare 19.4% 18.2% 19.7% 19.1% 19.5% s 100.0% 100.0% 100.0% 100.0% 100.0% HCBS Revenue Mix by Payor Private/Other 49.9% 50.6% 25.4% 30.9% 24.6% Medicaid 3.6% 4.1% 5.2% 2.2% 2.6% Medicare 46.5% 45.3% 69.4% 66.9% 72.8% s 100.0% 100.0% 100.0% 100.0% 100.0% Society Locations Skilled Nursing & Residential Skilled Nursing Facilities Residential Facilities Home Health Agencies Locations Facilities Only Only Projects Owned Leased Managed Owned by Others Owned in part by Society Owned in whole or in part by Affiliate (1) TOTALS (1) The Society earns a fee for managing the affordable housing facilities owned by the affordable housing entities, but the affordable housing entities are not part of the Obligated Group.
6 Owned and Leased Skilled Nursing Facilites by Size Number of Beds and over Number of Facilities Managed Facilites at the End of the Period Number of Skilled Nursing Basic Care & Assisted Living Units (1) Senior w/services Indpendent State Locations Beds Units (1) Units (1) Arizona AZ Colorado CO Florida FL Idaho ID Indiana IN Illinois IL Iowa IA Kansas KS Kentucky KY Minnesota MN Nebraska NE North Dakota ND New Mexico NM Ohio OH Oregon OR South Dakota SD Texas TX West Virginia WV Wisconsin WI , ,649 1 Assisted living units include only those locations where the Society provides residents assistance with the performance of basic daily living tasks. Senior housing with services provides only basic services, including meals and housekeeping. Residents of senior independent housing units are expected to live independently, although at various locations, the Society may supply minor assistance to the residents.
7 Owned Facilites at the End of the Period Number of Skilled Basic Care & Assisted Living Units (1) Senior w/services State Arizona AZ Locations 6 Nursing Beds Units (1) 28 Units (1) (2) 212 Arkansas AR Colorado CO Florida FL Hawaii HI Idaho ID Illinois IL Indiana IN Iowa IA 18 1, Kansas KS Kentucky KY Minnesota MN 31 1, Montana MT Nebraska NE 21 1, New Mexico NM North Dakota ND Ohio OH Oregon OR South Dakota SD 21 1, Tennessee TN Texas TX Washington WA West Virginia WV Wisconsin WI s 163 9,965 2,214 1,548 3,501 (1) Basic care and assisted living units include those locations where the Society provides residents assistance with the performance of basic daily living tasks. Senior housing with services provides only basic services, including meals and housekeeping. Residents of independent housing units are expected to live independently, although at various locations the Society may supply minor assistance to the residents. (2) In addition, the Society owns approximately 469 mobile home pads in Kissimmee, Florida, which are available for rent for nominal sums. NOTE: The Society leases and operates four skilled nursing Facilities in Kansas which have 172 skilled nursing care beds. Indpendent
Net Operating Revenue (35,115) (14,520) 371 (1,661) (2,008) (2,679) (531) 1,501 (37,283) (17,359)
GOOD SAMARITAN SOCIETY CONSOLIDATED STATEMENT OF OPERATIONS (UNAUDITED) 31, 2017 YTD (dollar amounts in thousands) Elimination Elimination Obligated Group Obligated Group GSS Insurance GSS Insurance Entities
More informationNet Operating Revenue (21,913) (10,860) (678) (1,242) (1,461) (2,090) 558 1,122 (23,494) (13,070)
GOOD SAMARITAN SOCIETY CONSOLIDATED STATEMENT OF OPERATIONS (UNAUDITED) 30, 2017 YTD (dollar amounts in thousands) Elimination Elimination Obligated Group Obligated Group GSS Insurance GSS Insurance Entities
More informationNet Operating Revenue (23,938) 823 1,790 (1,120) 4,890 (1,036) (2,240) 670 (19,498) (663)
GOOD SAMARITAN SOCIETY CONSOLIDATED STATEMENT OF OPERATIONS (UNAUDITED) 31, 2015 YTD (dollar amounts in thousands) Elimination Elimination Obligated Group Obligated Group GSS Insurance GSS Insurance Entities
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