FREDERICK MENNONITE COMMUNITY: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- FREDERICK MENNONITE COMMUNITY (EIN 23-1382402)
- Tax period
- 2024-01-01 to 2024-06-30
- Filed
- 2025-04-12
- IRS object ID
- 202541029349300014
- Schema version
- 2024v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-04-12T09:51:26-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 390859910 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER TILLY ADVISORY GROUP LP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1570 FRUITVILLE PIKE SUITE 400 | AddressLine1Txt |
| City | LANCASTER | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 17601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 231382402 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FREDERICK MENNONITE COMMUNITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FRED | BusinessNameControlTxt |
| Phone | 7173556000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2849 BIG ROAD | AddressLine1Txt |
| City | ZIEGLERVILLE | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19492 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NATHANIEL WEBER | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 7173556000 | PhoneNum |
| Signature | 2025-04-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
| Form8822 B Attached | Yes (X) | Form8822BAttachedInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KERRI N BOGDA CPA | PreparerPersonNm |
| PTIN | P00760402 | PTIN |
| Phone | 7177404863 | PhoneNum |
| Preparation | 2025-04-11 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FREDERICK LIVING | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STEPHEN D LINDSEY CEO | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2849 BIG ROAD | AddressLine1Txt |
| City | ZIEGLERVILLE | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19492 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $12,332,605 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.FREDERICKLIVING.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1973 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | A WELCOMING, FAITH-BASED CONTINUING CARE RETIREMENT COMMUNITY OFFERING VARIOUS SERVICES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 150 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $405,467 | PYContributionsGrantsAmt |
| CY Contributions Grants | $52,346 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $19,494,705 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $10,083,930 | CYProgramServiceRevenueAmt |
| PY Investment Income | $266,973 | PYInvestmentIncomeAmt |
| CY Investment Income | $172,689 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,715,317 | PYOtherRevenueAmt |
| CY Other Revenue | $527,966 | CYOtherRevenueAmt |
| PY Total Revenue | $21,882,462 | PYTotalRevenueAmt |
| CY Total Revenue | $10,836,931 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $13,135 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $10,293,245 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,665,339 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $13,387,313 | PYOtherExpensesAmt |
| CY Other Expenses | $6,474,057 | CYOtherExpensesAmt |
| PY Total Expenses | $23,693,693 | PYTotalExpensesAmt |
| CY Total Expenses | $11,139,396 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,811,231 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$302,465 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $51,187,122 | TotalAssetsBOYAmt |
| Total Assets EOY | $58,298,879 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $48,329,656 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $48,258,998 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,857,466 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $10,039,881 | NetAssetsOrFundBalancesEOYAmt |
| Mission | INSPIRED BY THE LIFE OF JESUS, WE CREATE VIBRANT COMMUNITY FOR PURPOSEFUL LIVING. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $9,685,875 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $10,083,930 | RevenueAmt |
| Desc | FREDERICK LIVING OPERATES A CONTINUING CARE RETIREMENT COMMUNITY (LIFE PLAN COMMUNITY), WHICH PROVIDES HOUSING, HEALTH CARE, AND OTHER RELATED SERVICES TO PRIMARILY OLDER ADULTS THROUGH THE OPERATION OF A 32-BED NURSING FACILITY, A 64-BED PERSONAL CARE FACILITY, 24 PERSONAL CARE DEMENTIA UNITS, AND 166 RESIDENTIAL LIVING APARTMENTS AND COTTAGES.FREDERICK LIVING ALSO PROVIDES CHARITY CARE TO RESIDENTS WHO MEET CERTAIN CRITERIA WITHOUT CHARGE OR AT AMOUNTS LESS THAN ESTABLISHED RATES. CHARGES FORGONE FOR SERVICES RENDERED AND SUPPLIES FURNISHED UNDER THE CHARITY CARE POLICY AMOUNTED TO APPROXIMATELY $493,221 IN FY2024. | Desc |
| Total Program Service Expenses | $9,685,875 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | 0 | Form8899Filedind |
| Form1098 C Filed | 0 | Form1098CFiledInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATHANIEL WEBER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7173556049 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 433 SOUTH KINZER AVENUE | AddressLine1Txt |
| City | NEW HOLLAND | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 17557 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| NATHAN YORGEY | |||||||
| CHAIR | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SHARON HOHLFELD | |||||||
| VICE CHAIR | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MICHELLE FORSELL | |||||||
| SECRETARY | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| GREG LEVENGOOD | |||||||
| TREASURER | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ROBERT NASE | |||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| STEVEN WEIDNER | |||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JOE GENUARDI | |||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JAMES LANDIS | |||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL HAGARTY | |||||||
| EXECUTIVE DIRECTOR | 40.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| STEPHEN D LINDSEY | |||||||
| CEO | 5.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| NATHANIEL WEBER | |||||||
| CFO | 5.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| STEVE MULLER | |||||||
| COO | 5.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| All Other Contributions | $52,346 | AllOtherContributionsAmt |
| Total Contributions | $52,346 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | NET RESIDENT SVC REV | Desc |
| Business | 623000 | BusinessCd |
| Total Revenue Column | $10,083,930 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,083,930 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $10,083,930 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $79,508 | TotalRevenueColumnAmt |
| Exclusion | $79,508 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,500 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $155 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,345 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,345 | TotalRevenueColumnAmt |
| Exclusion | $1,345 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,588,700 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,495,519 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $93,181 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $93,181 | TotalRevenueColumnAmt |
| Exclusion | $93,181 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| MEAL REVENUE | 900099 | $290,819 | $290,819 |
| INSURANCE PROCEEDS | 900099 | $179,430 | $179,430 |
| UPGRADES | 900099 | $16,825 | $16,825 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $39,547 | TotalRevenueColumnAmt |
| Exclusion | $39,547 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $526,621 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,836,931 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,083,930 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $700,655 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,334 | TotalAmt |
| Management And General | $90,334 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,609,954 | TotalAmt |
| Program Services | $3,349,644 | ProgramServicesAmt |
| Management And General | $260,310 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,082 | TotalAmt |
| Program Services | $71,340 | ProgramServicesAmt |
| Management And General | $10,742 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $639,266 | TotalAmt |
| Program Services | $531,906 | ProgramServicesAmt |
| Management And General | $107,360 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $243,703 | TotalAmt |
| Program Services | $222,548 | ProgramServicesAmt |
| Management And General | $21,155 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $536,733 | TotalAmt |
| Management And General | $536,733 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,282 | TotalAmt |
| Program Services | $11,023 | ProgramServicesAmt |
| Management And General | $33,259 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,650 | TotalAmt |
| Management And General | $51,650 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,418 | TotalAmt |
| Management And General | $15,418 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,392,895 | TotalAmt |
| Program Services | $1,282,382 | ProgramServicesAmt |
| Management And General | $110,513 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,585 | TotalAmt |
| Program Services | $52,585 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $349,767 | TotalAmt |
| Program Services | $333,301 | ProgramServicesAmt |
| Management And General | $16,466 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $168,945 | TotalAmt |
| Program Services | $57,369 | ProgramServicesAmt |
| Management And General | $111,576 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $726,576 | TotalAmt |
| Program Services | $726,576 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,319 | TotalAmt |
| Program Services | $1,029 | ProgramServicesAmt |
| Management And General | $1,290 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $463,809 | TotalAmt |
| Program Services | $463,757 | ProgramServicesAmt |
| Management And General | $52 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,225,463 | TotalAmt |
| Program Services | $1,225,463 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,023 | TotalAmt |
| Program Services | $96,023 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| REPAIRS & MAINTENANCE | $636,684 | $634,844 | $1,840 |
| FOOD, ENTERTAINMENT & A | $525,820 | $524,417 | $1,403 |
| BAD DEBT | $60,593 | $60,593 | |
| PA NURSING HOME ASSESSM | $53,208 | $53,208 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,287 | TotalAmt |
| Program Services | $48,460 | ProgramServicesAmt |
| Management And General | $22,827 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,139,396 | TotalAmt |
| Program Services | $9,685,875 | ProgramServicesAmt |
| Management And General | $1,453,521 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $339,431 | BOYAmt |
| EOY | $447,356 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $675,731 | BOYAmt |
| EOY | $961,351 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $184,142 | BOYAmt |
| EOY | $179,472 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,177,719 | BOYAmt |
| EOY | $755,910 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $351,007 | BOYAmt |
| EOY | $127,295 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $45,936,884 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $949,055 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,895,432 | BOYAmt |
| EOY | $44,987,829 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,782,694 | BOYAmt |
| EOY | $10,107,552 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $780,966 | BOYAmt |
| EOY | $732,114 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,187,122 | BOYAmt |
| EOY | $58,298,879 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,525,765 | BOYAmt |
| EOY | $2,208,395 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,714,647 | BOYAmt |
| EOY | $12,390,707 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,058,353 | BOYAmt |
| EOY | $14,833,226 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,499,879 | BOYAmt |
| EOY | $4,399,879 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,531,012 | BOYAmt |
| EOY | $14,426,791 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,329,656 | BOYAmt |
| EOY | $48,258,998 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $991,250 | BOYAmt |
| EOY | $8,358,161 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,866,216 | BOYAmt |
| EOY | $1,681,720 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,857,466 | BOYAmt |
| EOY | $10,039,881 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,187,122 | BOYAmt |
| EOY | $58,298,879 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$302,465 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $193,530 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $7,291,350 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,202,529 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,176,899 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $416,784 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $405,467 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $52,346 | CurrentTaxYearAmt |
| Total | $5,254,025 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $21,069,059 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $20,269,224 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $19,039,549 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,494,705 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,083,930 | CurrentTaxYearAmt |
| Total | $89,956,467 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $90,409 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $106,407 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $141,023 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $145,499 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $296,290 | CurrentTaxYearAmt |
| Total | $779,628 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,361,997 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $23,552,530 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $19,597,356 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $20,045,671 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,432,566 | CurrentTaxYearAmt |
| Total | $95,990,120 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $26,779 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $15,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,000 | CurrentTaxYearMinus2YearsAmt |
| Total | $46,779 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $26,779 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $15,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,000 | CurrentTaxYearMinus2YearsAmt |
| Total | $46,779 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $95,943,341 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $145,639 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $158,747 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $157,965 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $228,597 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $81,008 | CurrentTaxYearAmt |
| Total | $771,956 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $145,639 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $158,747 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $157,965 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $228,597 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $81,008 | CurrentTaxYearAmt |
| Total | $771,956 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $52,354 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $88,045 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $466,854 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,567,128 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $230,331 | CurrentTaxYearAmt |
| Total | $2,404,712 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,559,990 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $23,799,322 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20,222,175 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $21,841,396 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,743,905 | CurrentTaxYearAmt |
| Total | $99,166,788 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.96750 | PublicSupportCY509Pct |
| Public Support PY509 | 0.97220 | PublicSupportPY509Pct |
| Investment Income CY | 0.00780 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00750 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | ALL OTHER REV - 2020 AMOUNT: $ 626. 2021 AMOUNT: $ 2,141. 2022 AMOUNT: $ 1,448. 2023 AMOUNT: $ 6,945. 2024 AMOUNT: $ 9,214. IN-HOUSE CATERING - 2020 AMOUNT: $ 1,152. 2021 AMOUNT: $ 602. 2022 AMOUNT: $ 890. 2023 AMOUNT: $ 1,529. 2024 AMOUNT: $ 2,127. PCRRG POLICYHOLDER DIST - 2021 AMOUNT: $ 4,547. 2023 AMOUNT: $ 13,865. 2024 AMOUNT: $ 9,931. COVENANT HEALTH ALLIANCE OF PA REBATE - 2020 AMOUNT: $ 2,999. UNIT UPGRADES - 2020 AMOUNT: $ 28,790. 2024 AMOUNT: $ 16,825. SODEXO REBATE - 2020 AMOUNT: $ 18,787. 2021 AMOUNT: $ 21,901. 2022 AMOUNT: $ 14,516. 2023 AMOUNT: $ 20,331. EE HOLIDAY GIFT - 2021 AMOUNT: $ 52,531. INSURANCE RECOVERY - 2021 AMOUNT: $ 6,323. 2022 AMOUNT: $ 450,000. 2023 AMOUNT: $ 1,524,458. 2024 AMOUNT: $ 179,430. PURCHASE REBATES - 2024 AMOUNT: $ 12,804. |
| PART III, SHORT YEAR EXPLANATION: | EFFECTIVE FEBRUARY 1, 2024, GSC BECAME THE SOLE MEMBER OF FREDERICK LIVING. FREDERICK LIVING REMAINED A SEPARATE NOT-FOR-PROFIT ORGANIZATION. IN CONNECTION WITH THE AFFILIATION, GSC ENTERED INTO A MANAGEMENT, MARKETING AND DEVELOPMENT AGREEMENT WITH FREDERICK LIVING. THE AFFILIATION WAS CONSUMMATED TO ACHIEVE OPERATING EFFICIENCIES. THERE WERE NO AMOUNTS OF CONSIDERATION TRANSFERRED TO EXECUTE THE AFFILIATION. |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | 0 | DirectContactLegislatorsInd |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | Yes (1) | OtherActivitiesInd |
| Other Activities | $15,418 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $15,418 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-B, LINE 1: | FormAndLineReferenceDesc |
| Explanation | LEADING AGE PA AND LEADING AGE NATIONAL DUES | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,839,766 | BeginningYearBalanceAmt |
| Contributions | $59,199 | ContributionsAmt |
| Investment Earnings Or Losses | $811,135 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $24,749 | AdministrativeExpensesAmt |
| End Year Balance | $7,685,351 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,627,962 | BeginningYearBalanceAmt |
| Contributions | $499,214 | ContributionsAmt |
| Investment Earnings Or Losses | $712,676 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $86 | AdministrativeExpensesAmt |
| End Year Balance | $6,839,766 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,995,639 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$315,650 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $52,027 | AdministrativeExpensesAmt |
| End Year Balance | $5,627,962 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,208,770 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $837,650 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $50,781 | AdministrativeExpensesAmt |
| End Year Balance | $5,995,639 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,759,622 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $492,965 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $43,817 | AdministrativeExpensesAmt |
| End Year Balance | $5,208,770 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.93960 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.06040 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,790,000 | OtherCostOrOtherBasisAmt |
| Book Value | $3,790,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $38,514,559 | OtherCostOrOtherBasisAmt |
| Depreciation | $739,582 | DepreciationAmt |
| Book Value | $37,774,977 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,631,352 | OtherCostOrOtherBasisAmt |
| Depreciation | $209,473 | DepreciationAmt |
| Book Value | $2,421,879 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,000,973 | OtherCostOrOtherBasisAmt |
| Book Value | $1,000,973 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $44,987,829 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| REFUNDABLE FEES AND DEPOSITS | $13,958,270 |
| DUE TO AFFILIATES | $468,521 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $14,426,791 | TotalLiabilityAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART V, LINE 4: | FormAndLineReferenceDesc |
| Explanation | THE PRINCIPAL GIFTS ARE TO BE HELD IN PERPETUITY, WHILE INCOME FROM THE FUND CAN BE USED TO SUPPORT FREDERICK LIVING'S OPERATIONS. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRANCONIA TWP INDUSTRIAL DEVELOPMENT AUTHORITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 232268091 | BondIssuerEIN |
| Bond Issued | 2017-12-28 | BondIssuedDt |
| Issue Price | $19,551,492 | IssuePriceAmt |
| Purpose | REFINANCE 05, 07, 09 & 15 BONDS | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $4,718,266 | RetiredAmt |
| Total Proceeds | $19,551,492 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $237,116 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $3,788,365 | CapitalExpendituresAmt |
| Other Spent Proceeds | $15,526,011 | OtherSpentProceedsAmt |
| Substantial Completion | 2017 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | Yes (1) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | Yes (1) | MgmtContractBondFincdPropInd |
| Engage Bond Counsel Contracts | 0 | EngageBondCounselContractsInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00000 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | 0 | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | Yes (1) | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | 0 | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE K, PART III LINE 9; PART IV LINE 7; AND PART V | FREDERICK MENNONITE COMMUNITY IS IN THE PROCESS OF PUTTING FORMAL WRITTEN POLICIES IN PLACE TO MONITOR AND COMPLY WITH ALL BOND REQUIREMENTS, INCLUDING ANY POTENTIAL VIOLATIONS OF FEDERAL TAX REQUIREMENTS. |
| SCHEDULE K, PART III Q3A | THE MANAGEMENT OR SERVICE CONTRACTS IN PLACE DID NOT RESULT IN PRIVATE BUSINESS USE OF THE BOND FINANCED PROPERTY. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | DIETARY SERVICES ARE MANAGED BY SODEXO INC. AND AFFILIATES. |
| FORM 990, PART VI, SECTION A, LINE 4 | EFFECTIVE FEBRUARY 1, 2024, GSC BECAME THE SOLE MEMBER OF FREDERICK LIVING. FREDERICK LIVING REMAINED A SEPARATE NOT-FOR-PROFIT ORGANIZATION. IN CONNECTION WITH THE AFFILIATION, GSC ENTERED INTO A MANAGEMENT, MARKETING AND DEVELOPMENT AGREEMENT WITH FREDERICK LIVING. THE AFFILIATION WAS CONSUMMATED TO ACHIEVE OPERATING EFFICIENCIES. THERE WERE NO AMOUNTS OF CONSIDERATION TRANSFERRED TO EXECUTE THE AFFILIATION. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE SOLE MEMBER OF THE CORPORATION IS GARDEN SPOT COMMUNITIES ("GSC"). |
| FORM 990, PART VI, SECTION A, LINE 7A | GARDEN SPOT COMMUNITIES IS THE PARENT AND SOLE MEMBER. THEIR BYLAWS PROVIDE FOR THE AUTHORITY TO APPOINT BOARD MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7B | WITHOUT THE APPROVAL OF THE MEMBER, GSC, THE BOARD MAY NOT: (A) INITIATE, CEASE, OR SIGNIFICANTLY MODIFY ANY FUND-RAISING OR SOLICITATION ACTIVITIES; (B) CHANGE THE AREA SERVED BY THE CORPORATION; (C) BORROW MORE THAN $10,000 UNDER TERMS WHICH PROVIDE FOR A REPAYMENT PERIOD IN EXCESS OF THREE MONTHS; (D) ENTER INTO ANY LEASES WHICH WOULD OBLIGATE THE CORPORATION TO MAKE RENTAL PAYMENTS IN EXCESS OF $10,000 PER YEAR; (E) PURCHASE INSURANCE POLICIES OTHER THAN POLICIES WHICH COMPLY WITH ANY REQUIREMENT SET FORTH IN ANY AGREEMENT ENTERED INTO BY THE CORPORATION; (F) UNDERTAKE ANY CAPITAL EXPENDITURES IN EXCESS OF $5,000 AND ANY CAPITAL EXPENDITURES INVOLVING RELATED PROJECTS WHICH, IN THE AGGREGATE, EXCEED $25,000; (G) ADOPT ANY ORIGINAL OR REVISED CAPITAL OR OPERATING BUDGETS WHICH WOULD RESULT IN ANY EXPENDITURE IN EXCESS OF $10,000 OVER ANTICIPATED REVENUE; (H) AMEND THE CORPORATION'S ARTICLES OF INCORPORATION OR THE BYLAWS; (I) INITIATE, CEASE, OR SIGNIFICANTLY MODIFY ANY OF THE CORPORATION'S LINES OF SERVICE, PRODUCTS OR PROGRAMS; (J) SELL, RELINQUISH, OR OTHERWISE AUTHORIZE A CHANGE IN CONTROL OF MORE THAN 10% OF THE ASSETS OF THE CORPORATION; (K) SELECT, REMOVE OR REPLACE INDEPENDENT ACCOUNTANTS AND AUDITORS FOR THE CORPORATION; (L) AUTHORIZE FUNDAMENTAL CHANGES TO THE CORPORATION, INCLUDING THE ADOPTION OF A PLAN OF DISSOLUTION OF THE CORPORATION; THE ADOPTION OF A PLAN OF MERGER, CONSOLIDATION, DIVISION, CONVERSION OR AFFILIATION WITH ANOTHER ENTITY; AND CHANGE TO THE CURRENT CORPORATION'S CORPORATE ORGANIZATIONAL STRUCTURE; (M) AUTHORIZE AND DESIGNATE OFFICERS OF THE CORPORATION TO EXECUTE A DEED OF ASSIGNMENT FOR THE BENEFIT OF CREDITORS; FILE A VOLUNTARY PETITION IN BANKRUPTCY; FILE AN ANSWER CONSENTING TO THE APPOINTMENT OF A RECEIVER; OR FILE AN ANSWER TO AN INVOLUNTARY PETITION IN BANKRUPTCY; (N) ORGANIZE OR ACQUIRE ANY SUBSIDIARY OR AFFILIATE; (O) CHANGE THE CORPORATION'S FISCAL YEAR; (P) ELECTION OF THE OFFICERS FOR THE CORPORATION; OR (Q) THE DETERMINATION TO INDEMNIFY A REPRESENTATIVE AS PROVIDED IN SECTION 10.2 OF THE BYLAWS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED IN DETAIL BY THE TREASURER/CFO. A COPY OF THE 990 IS THEN PROVIDED TO EACH BOARD MEMBER VIA E-MAIL FOR THEIR REVIEW PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY. BOARD MEMBERS ARE REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT EACH YEAR WHICH ARE MAINTAINED BY MANAGEMENT. THE CEO & CHAIRMAN OF THE BOARD ENSURE THAT EVERYONE HAS COMPLETED A STATEMENT AND REVIEW EACH FORM FOR ANY POTENTIAL CONFLICTS. ANY CONFLICTS ARE DEALT WITH ON AN AS-NEEDED BASIS. CONFLICTS WOULD BE DOCUMENTED AND THE BOARD MEMBER WOULD REFRAIN FROM ANY VOTE FOR WHICH THERE IS A CONFLICT OF INTEREST. COMPLIANCE WITH THE POLICY IS MONITORED BY THE BOARD CHAIR AND CEO. NO CONFLICTS WERE NOTED FOR THE CURRENT YEAR. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE COMMITTEE OF THE RELATED ENTITY GARDEN SPOT COMMUNITIES APPROVES ALL SALARIES FOR OFFICERS AND TOP MANAGEMENT. SALARIES ARE DETERMINED BASED ON REVIEW OF AN ANNUAL SURVEY PROVIDED BY TRADE ASSOCIATION TO ENSURE COMPENSATION DOES NOT EXCEED FAIR MARKET VALUE. COMPENSATION REVIEW IS DOCUMENTED IN THE MINUTES OF THE EXECUTIVE COMMITTEE MEETING. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AND FINANCIAL STATEMENTS ALSO THROUGH AN ANNUAL DISCLOSURE STATEMENT FILING WITH STATE. |
| FORM 990, PART IX, LINE 11G | CONSULTING: PROGRAM SERVICE EXPENSES 524,819. MANAGEMENT AND GENERAL EXPENSES 108,092. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 632,911. CONTRACTED THERAPY SERVICES: PROGRAM SERVICE EXPENSES 275,141. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 275,141. MEDICAL PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 472,343. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 472,343. OTHER CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 10,079. MANAGEMENT AND GENERAL EXPENSES 2,421. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,500. |
| FORM 990, PART XI, LINE 9: | VALUATION GAIN, BENEFICIAL INTEREST IN PERPETUAL TRUST 15,479. INHERENT CONTRIBUTION RECEVIED IN AFFILIATION 7,275,871. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| GARDEN SPOT VILLAGE OF AKRON | |||||||||||
| 433 SOUTH KINZER AVENUE | NEW HOLLAND | PA | 17557 | 270280268 | NURSING HOME FACILITY | PA | 501(C)(3) | LINE 10 | GARDEN SPOT COMMUNITIES | 0 | |
| GARDEN SPOT VILLAGE | |||||||||||
| 433 SOUTH KINZER AVENUE | NEW HOLLAND | PA | 17557 | 232640814 | CONTINUING CARE RETIREMENT COMMUNITY | PA | 501(C)(3) | LINE 10 | GARDEN SPOT COMMUNITIES | 0 | |
| GARDEN SPOT COMMUNITIES | |||||||||||
| 433 SOUTH KINZER AVENUE | NEW HOLLAND | PA | 17557 | 231382402 | MANAGEMENT SERVICES | PA | 501(C)(3) | LINE 12C, III-FI | 0 | N/A | |
| TRELLISWORKS | |||||||||||
| 433 SOUTH KINZER AVENUE | NEW HOLLAND | PA | 17557 | 992825157 | FOUNDATION/FUNDRAISING | PA | 501(C)(3) | LINE 7 | GARDEN SPOT COMMUNITIES | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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