2023-04-11T17:02:18-05:00 2022-06-30 390859910 BAKER TILLY US LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2021-07-01 231705204 BIBLE FELLOWSHIP CHURCH HOMES INC BIBL 6107993000 3000 FELLOWSHIP DRIVE WHITEHALL PA 18052 LISA L HAZLER CPA CHIEF FINANCIAL OFFICER 6107694344 2023-04-11 1 LISA HAZLER CPA 999009999 KERRI N BOGDA CPA P00760402 7177404863 2023-04-11 X 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z FELLOWSHIP COMMUNITY MARY KAY MCMAHON 3000 FELLOWSHIP DRIVE WHITEHALL PA 18052 34501623 0 X WWW.FELLOWSHIPCOMMUNITY.COM X 1962 PA TO PROVIDE HOUSING, HEALTH CARE AND OTHER RELATED SERVICES TO THE ELDERLY. 10 9 453 33 0 0 1262044 929932 31879972 32710942 381810 486453 102617 185256 33626443 34312583 581105 691759 0 0 22704367 23139945 0 0 1100 10490607 12627418 33776079 36459122 -149636 -2146539 60317572 54916553 52837852 49832951 7479720 5083602 X INSPIRED BY THE COMPASSION OF THE LORD AND SAVIOR, JESUS CHRIST, FELLOWSHIP IS A CARING SENIOR LIVING COMMUNITY COMMITTED TO ENRICHING THE PHYSICAL AND SPIRITUAL LIVES OF THOSE WE SERVE. 0 0 32385814 691759 32710942 BIBLE FELLOWSHIP CHURCH HOMES, INC. PROVIDED HOUSING, HEALTH CARE, AND OTHER RELATED SERVICES TO ELDERLY RESIDENTS THROUGH THE OPERATION OF A 121-BED NURSING FACILITY KNOWN AS FELLOWSHIP MANOR, A 59-UNIT (80-BED) PERSONAL CARE FACILITY KNOWN AS FELLOWSHIP TERRACE, A 35-UNIT (64-BED) PERSONAL CARE FACILITY AND 12 INDEPENDENT LIVING APARTMENTS KNOWN AS FELLOWSHIP VILLA AND 139 INDEPENDENT LIVING UNITS KNOWN AS FELLOWSHIP COURTS.FELLOWSHIP MANOR, FELLOWSHIP TERRACE, FELLOWSHIP VILLA AND FELLOWSHIP COURTS ARE LOCATED IN WHITEHALL, PENNSYLVANIA. THE ORGANIZATION'S PRIMARY SERVICE AREA INCLUDES WHITEHALL, PENNSYLVANIA AND SURROUNDING COMMUNITIES IN LEHIGH AND NORTHAMPTON COUNTIES IN PENNSYLVANIA.THE ORGANIZATION ALSO PROVIDED CARE TO RESIDENTS WHO MET CERTAIN CRITERIA AT AMOUNTS LESS THAN ESTABLISHED RATES. CHARGES FOREGONE FOR SERVICES RENDERED AND SUPPLIES FURNISHED UNDER THE CHARITY CARE POLICY AMOUNTED TO $691,759 DURING THE YEAR ENDED JUNE 30, 2022. 32385814 1 1 0 1 0 0 0 0 0 1 1 0 0 0 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 32 0 453 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 10 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X LISA HAZLER CFO 6107993000 3000 FELLOWSHIP DRIVE WHITEHALL PA 18052 ROBERT ERLAND CHAIRMAN 1.00 X X 0 0 0 REV DEAN A STORTZ DIRECTOR/PT CHAPLAIN 20.00 X 28856 0 0 CHRISTOPHER FELLON VICE CHAIR 1.00 X X 0 0 0 HENRY SANDT JR TREASURER 1.00 X X 0 0 0 DR RONALD REED SECRETARY 1.00 X X 0 0 0 KELLY VANEK DIRECTOR (RES. 1/22) 1.00 X 0 0 0 DR ROBIN MUSSELMAN DIRECTOR 1.00 X 0 0 0 DR GLENN RUOSS DIRECTOR 1.00 X 0 0 0 HANS R WALDVOGEL DIRECTOR (RES. 1/22) 1.00 X 0 0 0 MATTHEW B ORR DIRECTOR 1.00 X 0 0 0 WAYNE BATTEN DIRECTOR 1.00 X 0 0 0 TIMOTHY SCHMOYER DIRECTOR 1.00 X 0 0 0 LISA HAZLER CFO 40.00 X 213177 0 24220 DONNA CONLEY COO (RET. 9/4/21) 40.00 X 171854 0 7151 MARY KAY MCMAHON PRESIDENT/CEO 40.00 X 238219 0 18292 TRACY ROMAN COO (BEGAN ON 9/4/21) 40.00 X 50026 0 808 JORGE CUENCA VP NURSING SERVICES 40.00 X 142854 0 9574 JOHN MCKEON DIRECTOR OF REHABILITATION 40.00 X 119583 0 18292 MICHELLE CURMACI SPEECH PATHOLOGIST 40.00 X 119148 0 9574 CHRISTY KROBOTH CRNP 40.00 X 118549 0 0 CHERI ANNE BOHAR LPN CLINICAL NURSE SUPERVISOR 40.00 X 140281 0 0 1342547 0 87911 22 0 1 0 SODEXO INC AND AFFILIATES 6081 HAMILTON BLVD ALLENTOWN PA 18106 DIETARY SERVICES 3642553 INTEGRAONE 7248 TILGHMAN STREET SUITE 120 ALLENTOWN PA 18106 COMPUTER/IT CONSULTANT 294740 SMD INC 43 WAREHOUSE POINT RD WALLINGFORD CT 06492 HVAC WORK 211682 ARTHUR FUNK & SONS INC 1405 BIRCH ROAD LEBANON PA 17042 CONSTRUCTION 183200 HERBERT J SIMS & CO 2150 POST ROAD STE 301 FAIRFIELD CT 06824 INVESTMENT FEES 143225 11 42369 716774 170789 929932 NET RESIDENT SERVICE REV 623000 32306644 32306644 PA NURSING HOME ASSESSMENT 623000 404298 404298 32710942 470019 470019 11677 0 11677 11677 11677 160150 23054 163735 3035 -3585 20019 16434 16434 11825 42369 19972 -8147 -8147 113480 2298 111182 111182 RESIDENT REIMBURSEMENTS 900099 39424 39424 FINANCE CHARGES 900099 17083 17083 CATERING & VENDING REV 722320 9910 9910 4127 4127 70544 34312583 32710942 0 671709 691759 691759 726647 226384 500263 18195715 16825992 1369723 2297383 2093844 203539 1920200 1781114 139086 36093 36093 114692 114692 3390 3390 66463 66463 800936 749681 51255 181858 2058 179800 402241 286418 115823 577594 9084 568510 1583627 1576697 6930 81690 78374 3316 570 570 283089 283089 2465760 2465760 558962 21046 537916 LOSS ON REFINANCING 2449887 2449887 FOOD 1045689 1011837 33852 MEDICAL SUPPLIES 736983 736983 REPAIRS & MAINTENANCE 510043 510043 727851 585194 141557 1100 36459122 32385814 4072208 1100 4198 4779 7349644 9075302 1654434 1106925 326000 326000 321820 358496 301849 436835 63609496 38045180 26292804 25564316 22850823 16589900 1216000 1454000 60317572 54916553 4002108 3230248 5942166 6097869 26726578 23843434 16167000 16661400 52837852 49832951 X 7479720 5062602 21000 7479720 5083602 60317572 54916553 X -2146539 -2112184 1862605 X 0 1 X 1 0 X 178854 161476 141609 1262044 929932 2673915 30673734 31522538 32401556 31879972 32710942 159188742 152070 146275 108222 66646 113480 586693 31004658 31830289 32651387 33208662 33754354 162449350 0 0 0 162449350 265015 364530 510162 406638 481697 2028042 265015 364530 510162 406638 481697 2028042 118708 102658 708974 44942 82409 1057691 31388381 32297477 33870523 33660242 34318460 165535083 0.98140 0.98240 0.01230 0.01110 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2017 AMOUNT: $ 10,313. 2018 AMOUNT: $ 642. 2019 AMOUNT: $ 2,211. 2020 AMOUNT: $ 3,960. 2021 AMOUNT: $ 4,167. CATERING VENDING - 2017 AMOUNT: $ 64,226. 2018 AMOUNT: $ 56,054. 2019 AMOUNT: $ 41,753. 2020 AMOUNT: $ 974. 2021 AMOUNT: $ 9,910. FINANCE CHARGES - 2017 AMOUNT: $ 39,640. 2018 AMOUNT: $ 4,375. 2019 AMOUNT: $ 1,138. 2020 AMOUNT: $ 15,289. 2021 AMOUNT: $ 17,083. RESIDENT REIMBURSEMENTS - 2018 AMOUNT: $ 6,158. 2019 AMOUNT: $ 6,626. 2020 AMOUNT: $ 13,830. 2021 AMOUNT: $ 39,424. REBATE - 2018 AMOUNT: $ 1,800. COVID RELIEF FUNDING - 2019 AMOUNT: $ 653,745. NON-CHARITABLE FUNDRAISING RECEIPTS - 2017 AMOUNT: $ 4,529. 2018 AMOUNT: $ 33,629. 2019 AMOUNT: $ 3,501. 2020 AMOUNT: $ 10,889. 2021 AMOUNT: $ 11,825. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 3390 3390 0 PART II-B, LINE 1: THE ORGANIZATION PAYS DUES TO LEADING AGE PA. A PORTION OF THESE DUES IS ALLOCATED TO LOBBYING EXPENSES. 2662640 6300 -320527 20762 2327651 2315111 8432 359045 19948 2662640 2322772 93085 82450 18296 2315111 2142983 8150 185943 14304 2322772 2146805 70654 1050 75262 263 2142983 1.00000 0.00000 0.00000 0 0 1320045 1320045 51713415 30414509 21298906 8156190 5844190 2312000 2419846 1786481 633365 25564316 REFUNDABLE FEES AND DEPOSITS 16661400 16661400 30877165 -2112184 -1345504 -3457688 34334853 -22270 -22270 34312583 33273283 22270 22270 33251013 3208109 3208109 36459122 PART V, LINE 4: INCOME FROM ENDOWMENT HELPS TO OFFSET CHARITY CARE. PART XI, LINE 2D - OTHER ADJUSTMENTS: BENEVOLENT CARE NETTED TO REVENUES ON FINANCIALS -691,759. INVESTMENT FEES -66,463. CHG FAIR VALUE DERIVATIVE 1,862,605. LOSS ON REFINANCING -2,449,887. PART XI, LINE 4B - OTHER ADJUSTMENTS: GIFT SHOP COST OF SALES -2,298. FUNDRAISING EXPENSES -19,972. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 19,972. GIFT SHOP COST OF SALES 2,298. PART XII, LINE 4B - OTHER ADJUSTMENTS: BENEVOLENT CARE NETTED TO REVENUES ON FINANCIALS 691,759. INVESTMENT FEES 66,463. LOSS ON REFINANCING 2,449,887. GOLF TOURNAMENT 54194 42369 11825 420 9036 5244 5272 54194 42369 11825 420 9036 5244 5272 19972 -8147 1 BENEVOLENT CARE 21 691759 PART I, LINE 2: FINANCIAL INFORMATION IS REQUIRED TO BE SUBMITTED BY THOSE REQUESTING BENEVOLENT CARE. THE ADMINISTRATOR REVIEWS THE FINANCIAL INFORMATION AND APPROVES THE INDIVIDUALS WHO ARE ELIGIBLE FOR BENEVOLENT CARE. X X X 0 0 0 0 0 0 0 0 0 MARY KAY MCMAHON PRESIDENT/CEO 238219 0 0 0 0 0 0 0 18292 0 256511 0 0 0 LISA HAZLER CFO 213177 0 0 0 0 0 0 0 24220 0 237397 0 0 0 DONNA CONLEY COO (RET. 9/4/21) 171854 0 0 0 0 0 0 0 7151 0 179005 0 0 0 JORGE CUENCA VP NURSING SERVICES 142854 0 0 0 0 0 0 0 9574 0 152428 0 0 0 A LEHIGH COUNTY GENERAL PURPOSE AUTHORITY 231653718 2022-04-04 24689874 REDEMPTION OF 2021 TAXABLE BONDS 0 0 0 A 227577 24689874 24689874 2022 1 0 1 1 A 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 0 0 0 0 1 A 1 FORM 990, SCHEDULE K, BOND ISSUE A: IN DECEMBER 2021, THE LEHIGH COUNTY GENERAL PURPOSE AUTHORITY (THE AUTHORITY) ISSUED, ON BEHALF OF THE CORPORATION, $25,145,029 OF TAXABLE REVENUE BONDS, SERIES 2021 (THE 2021 BONDS). THE PROCEEDS FROM THE 2021 BONDS WERE USED TO REFUND THE 2013 BONDS AND PAY A PORTION OF THE COSTS OF ISSUING THE 2021 BONDS. ALSO ON DECEMBER 2, 2021, THE CORPORATION AND THE BANK ENTERED INTO A FORWARD PURCHASE AGREEMENT TO PROVIDE THE CORPORATION WITH AN OPTION TO REQUEST THE ISSUANCE OF TAX-EXEMPT REVENUE BONDS (THE 2022 BONDS) AND THE PURCHASE OF THE 2022 BONDS BY THE BANK IN ORDER TO CONVERT THE 2021 BONDS TO TAX-EXEMPT BONDS. THE CORPORATION EXERCISED THIS OPTION AND THE AUTHORITY ISSUED THE 2022 BONDS IN THE PRINCIPAL AMOUNT OF $24,689,874 ON APRIL 4, 2022 AND THE 2021 BONDS WERE REDEEMED. FORM 990, PART VI, SECTION B, LINE 11B THE SENIOR VICE PRESIDENT/CHIEF FINANCIAL OFFICER AND THE TREASURER REVIEW THE DRAFT FORM OF THE FORM 990, AND PROVIDE INPUT AND FEEDBACK BEFORE THE RETURN IS FINALIZED. ALL BOARD MEMBERS ARE PROVIDED A COPY OF FORM 990 PRIOR TO FILING WITH THE IRS. BOARD MEMBERS ARE GIVEN THE OPPORTUNITY TO REVIEW THE RETURN AND SUBMIT COMMENTS TO SENIOR MANAGEMENT. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, OFFICER AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS MUST ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTOOD THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THAT THE ORGANIZATION IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF HIS OR HER FINANCIAL INTEREST AND MUST BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD OF DIRECTORS AND/OR THE MEMBERS OF ANY COMMITTEES WITH BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE CONFLICT AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD OF DIRECTORS OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. FAMILY AND BUSINESS RELATIONSHIPS ARE EXPRESSLY MENTIONED AS POTENTIAL SOURCES OF CONFLICTS IN THE CONFLICT OF INTEREST POLICY. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. THIS POLICY IS MONITORED BY THE CHIEF FINANCIAL OFFICER AND IS ENFORCED BY THE CHIEF EXECUTIVE OFFICER AND THE CHIEF FINANCIAL OFFICER. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION USES COMPARABILITY DATA OF OTHER SIMILAR ORGANIZATIONS TO DETERMINE THE COMPENSATION OF ITS OFFICERS AND KEY EMPLOYEES. THE BOARD REVIEWS THE COMPARABILITY DATA AND APPROVES THE COMPENSATION OF THE PRESIDENT/CEO. THE PRESIDENT/CEO REVIEWS THE COMPARABILITY DATA AND APPROVES THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES. A VOTING MEMBER OF THE BOARD OF DIRECTORS, OR OF ANY COMMITTEE WHOSE AREA OF RESPONSIBILITY INCLUDES COMPENSATION, WHO RECEIVES COMPENSATION FROM THE CORPORATION FOR SERVICES IS PRECLUDED FROM VOTING ON MATTERS PERTAINING TO THAT MEMBER'S COMPENSATION. THE COMPENSATION DECISIONS ARE DOCUMENTED IN THE MINUTES OF THE BOARD COMMITTEE MEETINGS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHG FAIR VALUE DERIVATIVE 1,862,605.