2024-09-13T18:50:08-05:00 2023-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2023-01-01 237404857 LEBANON VALLEY BRETHREN HOME LEBA 7178385406 LONDONDERRY VILLAGE 1200 GRUBB ST PALMYRA PA 17078 HENRY BRUBAKER VP FINANCE/CFO 7178385406 2024-09-13 1 1 KERRI N BOGDA CPA P00760402 7177404863 2024-09-13 2023 2024-08-08 14:25:15Z LONDONDERRY VILLAGE JEFFREY SHIREMAN LONDONDERRY VILLAGE 1200 GRUBB ST PALMYRA PA 17078 34538060 0 X WWW.LONDONDERRYVILLAGE.ORG X 1974 PA CONTINUING CARE RETIREMENT COMMUNITY PROVIDING HOUSING, HEALTH CARE, AND RELATED SERVICES. 15 15 278 178 0 0 620000 619075 22857813 25386691 635870 763967 261246 390713 24374929 27160446 266735 189509 0 0 12535352 13547499 0 0 219808 12435311 13764080 25237398 27501088 -862469 -340642 81652298 91755717 63266816 71597982 18385482 20157735 X THE LEBANON VALLEY BRETHREN HOME, AN OUTREACH MINISTRY OF THE CHURCH OF THE BRETHREN, IS COMMITTED TO PROVIDING INDEPENDENT LIVING HOUSING, HIGH-QUALITY HEALTH CARE, AND SUPPORTIVE SERVICES FOR ELDERLY PERSONS IN AN ATTITUDE OF LOVE AND SERVANTHOOD. 0 0 23546587 189509 25386691 NURSING CARE- IN 2023, SKILLED NURSING CARE HAD AN AVERAGE CENSUS OF 66 BEDS OCCUPIED, WITH 34% OF THESE RESIDENTS RECEIVING SUBSIDIZED CARE. IN 2023 ALL FOUR OF OUR ORIGINAL GREEN HOUSES COMPLETED EXTENSIVE RENOVATIONS. TWO OF THESE HOUSES REMAINED UNOCCUPIED DUE TO LACK OF STAFF AVAILABILITY. WE ARE WORKING TO REBUILD OUR STAFFING NUMBERS TO THE PRE PANDEMIC LEVELS. WE HAD A FEW, SPORADIC COVID-19 CASES IN 2023. THE NURSING CENSUS CONTINUES TO BE INTENTIONALLY REDUCED, WITH THE GOAL TO MOVE 20 ELDERS INTO THE UNOCCUPIED GREEN HOUSES BY YEAR END 2024. LEBANON VALLEY BRETHREN HOME MAINTAINED ITS CMS 5 STAR RATING THROUGHOUT 2023 AND OUR ANNUAL DEPARTMENT OF HEALTH SURVEY RESULTED IN NO DEFICIENCIES. PERSONAL CARE- IN 2023, PERSONAL CARE HAD AN AVERAGE CENSUS OF 37 RESIDENTS WITH ONE RESIDENT RECEIVING BENEVOLENT ASSISTANCE TO CONTINUE RECEIVING SERVICES. THE PLANS FOR A 16-BED MEMORY SUPPORT UNIT WERE FINALIZED IN 2023 WITH CONSTRUCTION STARTING IN JANUARY 2024. THIS MEMORY CARE UNIT WILL BE LOCATED IN THE FORMER TRANQUIL TERRACE NURSING UNIT THAT HAS BEEN UNOCCUPIED FOR SEVERAL YEARS. PLANS CONTINUE FOR OUR CURRENT PERSONAL CARE UNIT AND A NURSING UNIT, LEFFLER CARE, TO UNDERGO FULL RENOVATIONS IN TWO FUTURE PHASES. CENSUS IN PERSONAL CARE HAS REMAINED STRONG THROUGHOUT 2023. THE DEPARTMENT OF HEALTH AND HUMAN SERVICES SURVEY RESULTED IN ONE MINOR DEFICIENCY. INDEPENDENT LIVING - AN AVERAGE 343 OF THE COMMUNITY'S 364 INDEPENDENT LIVING RESIDENCES WERE OCCUPIED THROUGHOUT 2023. BENEVOLENT ASSISTANCE WAS PROVIDED TO NINE DIFFERENT INDIVIDUALS OR CO-RESIDENTS TO ASSIST WITH THE MONTHLY MAINTENANCE FEE FOR THEIR RESIDENCE. THE DEMAND FOR OUR INDEPENDENT LIVING SERVICES REMAINS VERY STRONG. IN 2023 WE HAD OVER 100 NEW APPLICANTS FOR OUR WAIT LIST, AND WE SUCCESSFULLY COMPLETED NEARLY 50 "TURNAROUNDS" (I.E., UNITS THAT WERE VACATED, RENOVATED AND RE-OCCUPIED). THE CAMPUS CONTINUES TO OFFER JUST TWO BASIC CONTRACTS - A 25% REFUNDABLE ENTRANCE FEE AGREEMENT, AND A NO ENTRANCE FEE (I.E., RENTAL) CONTRACT. AFTER YEARS OF PRE-DEVELOPMENT EFFORTS, WE RECEIVED THE NECESSARY LAND DEVELOPMENT APPROVALS TO BEGIN CONSTRUCTION OF PHASE 1 OF OUR NEW FOX RUN INDEPENDENT LIVING EXPANSION. THE FOX RUN PROJECT WILL INCLUDE 3 PHASES OF DEVELOPMENT, AND SHOULD SPAN SEVERAL YEARS OF NEW CONSTRUCTION. PHASE 1 STARTED CONSTRUCTION IN 2023 BUT THE FIRST MOVE-INS ARE SCHEDULED IN 2024. WHEN FINALLY COMPLETED, FOX RUN IS ANTICIPATED TO ADD ABOUT 150 NEW INDEPENDENT LIVING RESIDENTS TO THE CURRENT I/L POPULATION, WHICH NOW STANDS AT ABOUT 480 RESIDENTS. IN 2023, THE VERY SUCCESSFUL ANNUAL YARD SALE, A LONGSTANDING FUNDRAISER TRADITION COMPLETELY STAGED BY OUR RESIDENTS, RAISED OVER $100,000 FOR THE BENEFIT OF THE COMMUNITY'S GOOD SAMARITAN FUND. 23546587 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 39 0 278 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X HENRY BRUBAKER VP OF FINANCE CFO 7178385406 1200 GRUBB ROAD PALMYRA PA 17078 STEVEN TILLEY CHAIR 2.00 0.00 X X 0 0 0 SANDRA PINTARCH VICE CHAIR 2.00 0.00 X X 0 0 0 DR DENNIS GINGRICH SECRETARY 2.00 0.00 X X 0 0 0 ROY MEYER TREASURER 2.00 0.00 X X 0 0 0 RAYMOND FLAGG DIRECTOR 1.00 0.00 X 0 0 0 ROBERT FORTNA DIRECTOR 1.00 0.00 X 0 0 0 RICHARD HANN SR DIRECTOR 1.00 0.00 X 0 0 0 REV RONALD LUDWICK DIRECTOR 1.00 0.00 X 0 0 0 REV BELITA MITCHELL DIRECTOR 1.00 0.00 X 0 0 0 GEORGE PORTER DIRECTOR 1.00 0.00 X 0 0 0 CHESTER ROSE DIRECTOR 1.00 0.00 X 0 0 0 THOMAS SHENK DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL SWANK DIRECTOR 1.00 0.00 X 0 0 0 JAMES WILLIAMS JR DIRECTOR 1.00 0.00 X 0 0 0 KEITH WAGNER DIRECTOR 1.00 0.00 X 0 0 0 JEFFREY SHIREMAN PRESIDENT/CEO 37.50 0.00 X 260418 0 48928 HENRY BRUBAKER VP FINANCE/CFO 37.50 0.00 X 158119 0 34799 JENNIFER GINDER VP HEALTH SERVICES 37.50 0.00 X 158660 0 15257 DEBRA O'DONNELL RN NURSE MANAGER 37.50 0.00 X 108720 0 22767 STEPHANIE FEGLEY DIRECTOR OF NURSING 37.50 0.00 X 118060 0 10975 LISA MORGANTHALL HR DIRECTOR 37.50 0.00 X 109694 0 32718 FRANCIS GLYNN DIRECTOR OF ENVIRONMENTAL SERVICES 37.50 0.00 X 101884 0 28835 BRYON BURWELL RN NURSE MANAGER 37.50 0.00 X 102706 0 18522 1118261 0 212801 11 0 1 0 ARTHUR FUNK & SONS 1405 BIRCH RD LEBANON PA 17042 CONSTRUCTION SERVICES 2973064 SHOPE'S GARDENS CONST INC 53 NORTH CHARLOTTE ST MANHEIM PA 17545 CONSTRUCTION SERVICES 1980594 MORRISON LIVING 400 NORTH RIDGE ROAD ATLANTA GA 30350 MANAGEMENT CONTRACT/DINING SERVICES 1219567 SYMBRIA REHAB 28100 TORCH PARKWAY SUITE 600 WARRENVILLE IL 60555 THERAPY SERVICES 743254 ALLWEINS CARPET ONE 1475 EAST MAIN STREET ANNVILLE PA 17003 FLOORING SUPPLIER & INSTALLATION SVC 387379 14 54432 16628 548015 619075 NET RESIDENT SVC REV 623000 25354192 25354192 PA NURSING HOME ASSESSMT 623000 32499 32499 25386691 791682 791682 25690 38363 -12673 -12673 -12673 7193597 15636 7236948 0 -43351 15636 -27715 -27715 33380 54432 50246 -16866 -16866 62175 52057 10118 10118 FOOD SERVICES 722210 168819 168819 SOLAR CREDIT REVENUE 900099 86487 86487 BARBER SHOP 900099 81466 81466 73362 73362 410134 27160446 25386691 0 1154680 189509 189509 676181 173917 502264 9670914 8587714 944166 139034 479783 453532 18832 7419 1949781 1567205 355691 26885 770840 657883 102499 10458 25479 25479 23380 23380 79579 79579 3024 3024 67130 67130 2181754 1841489 340265 139815 139815 107335 17795 89540 332603 58018 274585 2551703 2484368 67335 58265 53276 4989 3449 3449 773732 773732 5001075 4871007 115122 14946 285299 285299 FOOD SERVICE COSTS 755409 755375 34 EQUIPMENT REPAIRS/RENTA 259462 243975 15487 COMMUNICATIONS 177389 79250 98139 RECRUITMENT 111043 97478 13565 827155 615585 190504 21066 27501088 23546587 3734693 219808 1678 1698 4927261 7640127 135702 92202 1295372 1309233 1248217 1409473 109336091 57450779 47337348 51885312 18753953 21483995 7952767 7933677 81652298 91755717 1327624 3029282 23198224 26509201 20457093 23245103 18283875 18814396 63266816 71597982 X 14060408 14871100 4325074 5286635 18385482 20157735 81652298 91755717 X -340642 2104996 7899 X 0 1 X 1 0 X 1031376 2117871 1710965 620000 619075 6099287 22488786 21825903 22556774 22857813 25386691 115115967 444046 307271 280138 273752 312460 1617667 23964208 24251045 24547877 23751565 26318226 122832921 89832 101937 11235 15532 29411 247947 0 89832 101937 11235 15532 29411 247947 122584974 992772 978527 1389389 282790 817372 4460850 992772 978527 1389389 282790 817372 4460850 52204 22449 72573 90613 193229 431068 25009184 25252021 26009839 24124968 27328827 127724839 0.95980 0.94820 0.03490 0.03410 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2019 AMOUNT: $ 17,217. 2020 AMOUNT: $ 5,669. 2021 AMOUNT: $ 4,217. 2022 AMOUNT: $ 2,667. 2023 AMOUNT: $ 2,813. PR EVENT FEES - 2019 AMOUNT: $ 6,559. 2020 AMOUNT: $ 365. 2023 AMOUNT: $ 2,845. FUNDRAISING REVENUE - 2019 AMOUNT: $ 28,428. 2020 AMOUNT: $ 16,415. 2021 AMOUNT: $ 25,505. 2022 AMOUNT: $ 27,625. 2023 AMOUNT: $ 33,380. RESIDENT FACILITIES - 2021 AMOUNT: $ 19,415. 2022 AMOUNT: $ 56,741. 2023 AMOUNT: $ 67,704. MANAGED CARE PARTICIPATION FEE - 2021 AMOUNT: $ 23,436. 2022 AMOUNT: $ 3,580. SOLAR CREDIT REVENUE - 2023 AMOUNT: $ 86,487. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 3024 3024 0 PART II-B, LINE 1: THE ORGANIZATION PAYS DUES TO NATIONAL (LEADINGAGE) AND STATE (LEADINGAGE PA) ASSOCIATIONS. A PORTION OF THE STATE AND NATIONAL ORGANIZATION'S DUES ARE USED FOR LOBBYING PURPOSES. THE $3,024 REPORTED AS LOBBYING EXPENDITURES IS THE TOTAL OF LEADINGAGE'S DUES THAT WERE USED FOR LOBBYING PURPOSES BY NATIONAL LEADINGAGE AND LEADINGAGE PA. 2322054 74734 305545 69845 7196 2625292 2787934 91515 -461116 88984 7295 2322054 2398435 247106 255089 105103 7593 2787934 2084901 136820 280602 97554 6334 2398435 1815339 12500 356020 92730 6228 2084901 1.00000 0.00000 0.00000 0 0 777519 777519 77793987 37923209 39870778 28482693 19066450 9416243 2281892 461120 1820772 51885312 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 2512226 RIGHT OF USE ASSET 4534129 OTHER ASSETS 887322 7933677 REFUNDABLE FEES AND DEPOSITS 13721256 CHARITABLE GIFT ANNUITY OBLIGATIONS 18641 RESIDENT SECURITY DEPOSITS 416420 FINANCING LEASE LIABILITIES 4658079 18814396 29546841 2104996 140733 2245729 27301112 -140666 -140666 27160446 27449638 140666 140666 27308972 192116 192116 27501088 PART V, LINE 4: THE ENDOWMENT FUND IS INTENDED TO ASSIST NURSING AND PERSONAL CARE RESIDENTS WHO ARE NO LONGER ABLE TO AFFORD THEIR OWN CARE. PART XI, LINE 2D - OTHER ADJUSTMENTS: BENEVOLENT CARE -189,509. CHANGE IN VALUE OF SPLIT INTEREST 244,744. CHANGE IN FAIR VALUE OF DERIVATIVE FINANCIAL INSTRUMENT -236,845. INTEREST EXPENSE FOR DONOR RESTRICTED ASSETS -2,607. RECLASSIFICATION OF NET ASSETS 324,950. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -38,363. CONVENIENCE STORE PURCHASES -52,057. FUNDRAISING EXPENSES -50,246. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 38,363. CONVENIENCE STORE PURCHASES 52,057. FUNDRAISING EXPENSES 50,246. PART XII, LINE 4B - OTHER ADJUSTMENTS: BENEVOLENT CARE NETTED AGAINST REVENUE 189,509. INTEREST EXPENSE FOR DONOR RESTRICTED ASSETS 2,607. CHICKEN BBQ/AUCTION 36394 24364 12030 8576 14914 4524 4100 GOOD SAMARITAN DINNER 21200 2870 18330 1102 1300 328 3 30218 27198 3020 3727 3481 496 7698 87812 54432 33380 12303 19497 6320 12126 50246 -16866 1 BENEVOLENT CARE - PERSONAL CARE 1 84217 BENEVOLENT CARE - INDEPENDENT LIVING 9 105292 PART I, LINE 2: RESIDENTS WHO NEED FINANCIAL ASSISTANCE SUBMIT AN APPLICATION TO THE FINANCE OFFICE. FINANCIAL INFORMATION OF THE RESIDENT IS REVIEWED AND CONFIRMED. BASED UPON THE INFORMATION SUBMITTED, THE ADMINISTRATOR THEN MAKES A DECISION AS TO WHETHER FINANCIAL ASSISTANCE WILL BE PROVIDED. THE ADMINISTRATOR PROVIDES INFORMATION TO THE FINANCE COMMITTEE OF THE BOARD WITH RESPECT TO THE TOTAL ASSISTANCE THAT HAS BEEN AWARDED. THE RESIDENTS WHO RECEIVE THE BENEVOLENT CARE REMAIN ANONYMOUS TO THE FINANCE COMMITTEE. X X X X X 0 0 0 0 0 0 0 1 0 JEFFREY SHIREMAN PRESIDENT/CEO 235968 0 24450 0 0 0 34030 0 14898 0 309346 0 0 0 HENRY BRUBAKER VP FINANCE/CFO 147547 0 10572 0 0 0 19848 0 14951 0 192918 0 0 0 JENNIFER GINDER VP HEALTH SERVICES 148088 0 10572 0 0 0 13153 0 2104 0 173917 0 0 0 PART I, LINE 7 THE BOARD OF DIRECTORS HAS INSTITUTED A SHORT-TERM INCENTIVE PLAN THAT WILL BE UP TO 15% OF THE CEO'S BASE PAY. THE STI REQUIRES THE ESTABLISHMENT OF VARIOUS ORGANIZATIONAL AND INDIVIDUAL GOALS, EACH HAVING SPECIFIC METRICS TO FACILITATE THE YEAR-END PERFORMANCE EVALUATION OF EACH GOAL. IN ADDITION, EACH GOAL IS ASSIGNED A WEIGHTING, GIVEN ITS RELATIVE IMPORTANCE TO THE ORGANIZATION. A WEST CORNWALL TWP MUNICIPAL AUTHORITY 251640412 95235TAT0 2021-03-30 41260503 SEE PART VI 0 0 0 A 855000 41260503 495063 5177233 19202492 16385715 1 0 0 1 A 0 0 1 1 1 1 0.02400 0.00000 0.02400 0 0 1 A 0 1 0 0 1 0 0 0 1 A 1 SCHEDULE K, PART I, LINE A, COLUMN F (A) THE CURRENT REFUNDING OF (1) THE AUTHORITY'S SENIOR LIVING FACILITY REVENUE BONDS (LEBANON VALLEY BRETHREN HOME PROJECT), SERIES OF 2006; (2) THE AUTHORITY'S REVENUE NOTE, (LEBANON VALLEY BRETHREN HOME PROJECT) SERIES B OF 2015, AS AMENDED AND SUPPLEMENTED; (3) THE AUTHORITY'S REVENUE NOTE, (LEBANON VALLEY BRETHREN HOME PROJECT) SERIES OF 2016, AS AMENDED AND SUPPLEMENTED AND (4) AN OUTSTANDING CONSTRUCTION LOAN INCURRED BY THE CORPORATION ; (B) THE DESIGN, ACQUISITION, CONSTRUCTION, INSTALLATION AND EQUIPPING OF (1) ELEVEN TOWNHOMES AND COTTAGES; (2) TWENTY-FOUR HYBRID APARTMENTS; AND (3) A CLUBHOUSE CONTAINING SOCIAL ACTIVITIES SPACE AND A KITCHEN TO SERVE THE NEW RESIDENTIAL UNITS;AND (4) AN OUTSTANDING CONSTRUCTION LOAN; AND (C) THE PAYMENT OF CERTAIN OF THE COSTS AND EXPENSES INCURRED IN CONNECTION WITH THE ISSUANCE OF THE BONDS. FORM 990, PART VI, SECTION B, LINE 11B BEFORE IT IS FILED WITH THE IRS, FORM 990 IS REVIEWED BY THE ORGANIZATION'S FINANCE COMMITTEE. THE CFO PRESENTS AND DISCUSSES THE RELEVANT SECTIONS AND LINE ITEMS WITH THE COMMITTEE. FOLLOWING ACCEPTANCE BY THE FINANCE COMMITTEE, THE ENTIRE BOARD OF DIRECTORS RECEIVES A COPY OF THE 990 TO REVIEW AND ASK ANY QUESTIONS. THE FORM IS FILED WITH THE IRS AFTER THESE GOVERNING BODIES HAVE REVIEWED THE 990. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST STATEMENTS, REQUIRED ANNUALLY OF GOVERNING BODY MEMBERS, OFFICERS AND KEY EMPLOYEES, ARE REVIEWED BY THE CHIEF FINANCIAL OFFICER. GOVERNING BODY MEMBERS AND KEY EMPLOYEES ARE EXPECTED TO DIVULGE ANY POTENTIAL CONFLICT OF INTEREST THEY MIGHT HAVE IN A GIVEN TRANSACTION, NOTIFY THE DECISION-MAKERS INVOLVED IN THAT TRANSACTION, AND REMOVE THEMSELVES FROM ANY DECISION-MAKING ROLE IN THE TRANSACTION. DETERMINATION OF CONFLICTS ON THE LEVEL OF THE GOVERNING BODY WILL BE MADE BY THE GOVERNING BODY. DETERMINATION OF CONFLICTS ON THE LEVEL OF KEY EMPLOYEE WILL BE DETERMINED BY THE CEO, OR IF THE CEO IS INVOLVED IN THE CONFLICT, THROUGH AN ANONYMOUS HOTLINE TO THE CORPORATE COMPLIANCE OFFICER, WHO HAS DIRECT REPORTING ACCESS TO THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS USES A CEO EVALUATION TOOL THAT IS COMPLETED BY BOARD MEMBERS AND GATHERS OTHER FEEDBACK RELATIVE TO THE PERFORMANCE OF THE CEO. THE COLLECTED INFORMATION IS CONSIDERED BY THE BOARD'S EXECUTIVE COMMITTEE. REPRESENTATIVES FROM THE EXECUTIVE COMMITTEE REVIEW THE RESULTS WITH THE CEO. INDUSTRY DATA IS USED TO DETERMINE COMPARABLE SALARIES FOR EXECUTIVE MANAGEMENT. THE ENTIRE PROCESS ALONG WITH ANY COMPARABLE DATA USED IN SETTING COMPENSATION LEVELS IS RECORDED IN THE MINUTES OF THE EXECUTIVE COMMITTEE. SALARIES OF SIMILAR POSITIONS LOCATED IN CENTRAL PENNSYLVANIA ARE USED AS A FAIR VALUE COMPARISON. THE ENTIRE PROCESS ALONG WITH ANY COMPARABLE DATA USED IN SETTING COMPENSATION LEVELS IS RECORDED IN THE MINUTES OF THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. ADDITIONALLY, AUDITED FINANCIAL STATEMENTS ARE AVAILABLE WITH THE ANNUAL DISCLOSURE STATEMENT REQUIRED BY THE PENNSYLVANIA DEPARTMENT OF INSURANCE, ALSO AVAILABLE UPON REQUEST BY ANY MEMBER OF THE PUBLIC. THE DISCLOSURE STATEMENT IS ALSO MADE AVAILABLE TO ALL CURRENT LVBH COMMUNITY RESIDENTS IN THE COMMUNITY CENTER READING ROOM, AND TO ALL INCOMING RESIDENTIAL LIVING RESIDENTS AS THEY ARE MOVING INTO THE COMMUNITY. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 244,744. CHANGE IN FAIR VALUE OF DERIVATIVE FINANCIAL INSTRUMENT -236,845.