2022-11-15T18:33:01-06:00 2022-06-30 390859910 BAKER TILLY US LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2021-07-01 231458000 MESSIAH HOME MESS 7176974666 100 MT ALLEN DRIVE MECHANICSBURG PA 17055 ALISA MILLER INTERIM CFO 7176974666 2022-11-09 1 ALISA MILLER 999009999 KERRI N BOGDA CPA P00760402 7177404863 X 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z MESSIAH LIFEWAYS AT MESSIAH VILLAGE KARL J BRUMMER 100 MT ALLEN DRIVE MECHANICSBURG PA 17055 58809798 0 X WWW.MESSIAHVILLAGE.ORG X 1896 PA MINISTRY THAT RESPONSIBLY ENHANCES THE LIVES OF OLDER ADULTS WITH CHRIST-LIKE LOVE. 3 1 540 204 0 0 3321649 1911380 43312473 44062883 3007282 4495366 734470 942784 50375874 51412413 0 0 0 0 20318713 18327050 0 0 0 32214576 31164837 52533289 49491887 -2157415 1920526 192327937 178549269 137812673 133039679 54515264 45509590 X THE ORGANIZATION'S MISSION IS TO BE "A MINISTRY THAT RESPONSIBLY ENHANCES THE LIVES OF OLDER ADULTS WITH CHRIST-LIKE LOVE." CONTINUED ON SCHEDULE "O".INTENTIONAL AND MEANINGFUL COMMUNITY LIFE IS CENTRAL TO ACHIEVING THE ORGANIZATION'S MISSION OF LIVING "LIFE.EMBRACED." WE BELIEVE LIFE CAN BE ENHANCED WHEN PERSONS HAVE OPPORTUNITIES TO PURSUE THEIR OWN GROWTH WITH AN INWARD JOURNEY OF THE BODY, MIND AND SOUL, HAVE OPPORTUNITIES TO JOURNEY OUTWARD AND CARE FOR AND SHARE THEIR HEARTS AND HANDS WITH OTHERS, AND HAVE OPPORTUNITIES TO JOYOUSLY JOURNEY TOGETHER WITH OTHERS AND BUILD RESPECTFUL, PARTICIPATORY RELATIONSHIPS.OUR DREAM IS TO INSPIRE EVERYONE 55 AND BETTER TO MORE FULLY EMBRACE LIFE; TO NOT FEAR GROWING OLDER, BUT TO RE-IMAGINE THE JOURNEY OF AGING AS A TIME OF PURPOSE, ZEST, AND FAITH-FILLED LIVING. 0 0 40965408 0 44062883 FOR MESSIAH HOME D/B/A MESSIAH LIFEWAYS AT MESSIAH VILLAGE ("MESSIAH VILLAGE") THE FISCAL YEAR ENDING JUNE 30, 2022 WAS AN EVEN MORE CHALLENGING YEAR DUE TO CONTINUED STAFFING SHORTAGES, PARTICULARLY IN NURSING AND PERSONAL CARE (ENHANCED LIVING). HOWEVER, RESIDENTIAL LIVING (RL) FINISHED THE YEAR ABOVE BUDGET WITH A CUMULATIVE YEAR END OCCUPANCY RATE OF 96.44%, 1.96% ABOVE THE BUDGETED GOAL OF 94.48%. TOTAL MONTHLY FEE REVENUE FOR RESIDENTIAL LIVING WAS $78M WHICH WAS $200,000 ABOVE THE BUDGETED GOAL OF $7.6M. AN ACTIVE APPLICANT PIPELINE OF FUTURE RESIDENTS REMAINED STEADY.CONTINUED ON SCHEDULE O.DUE TO THE CONTINUED RESIDUAL EFFECTS OF COVID-19, CENSUS IN NURSING AND PERSONAL CARE (ENHANCED LIVING) CONTINUE TO SEE A DOWNWARD CHANGE IN CENSUS. THE SHORTAGE OF QUALIFIED AND CAPABLE CAREGIVERS, A NATIONAL ISSUE, ALSO HEAVILY IMPACTED OUR ABILITY TO TAKE ADMISSIONS PERIODICALLY THROUGHOUT THE YEAR IN BOTH AREAS AS WELL. THE CENSUS GOAL FOR THE FISCAL YEAR WAS ADJUSTED ACCORDINGLY.PERSONAL CARE (ENHANCED LIVING) FINISHED THE YEAR WITH A CUMULATIVE OCCUPANCY OF 85.7% AS COMPARED TO A BUDGETED GOAL OF 85.37%. NURSING CARE ENDED THE YEAR WITH A CUMULATIVE OCCUPANCY RATE OF 87.4%, AGAINST THE BUDGETED GOAL OF 91.85%.MESSIAH VILLAGE WAS AWARDED BY HARRISBURG MAGAZINE AS "SIMPLY THE BEST" RETIREMENT/ASSISTED LIVING COMMUNITY IN THE REGION FOR 2022, NEWSWEEK (BEST NURSING HOMES) RATING NUMBER 3 IN PA, U.S. NEWS & WORLD REPORT BEST NURSING HOMES OF 2021-2022 FOR SHORT-TERM REHABILITATION AND LONG-TERM CARE, AND CENTRAL PENN BUSINESS JOURNAL'S READER RANKING AWARD FOR HEALTH CARE.THE CENTER FOR VITALITY & WELLNESS LOCATED IN VILLAGE SQUARE WAS AVERAGING 172 COMMUNITY ACTIVE OFF-CAMPUS COMMUNITY MEMBERS PER MONTH, WITH AN AVERAGE OF 2,408 TOTAL MONTHLY VISITS. ACTIVE RESIDENT MEMBERS AVERAGED 108 PER MONTH, WITH AN AVERAGE OF 1,512 VISITS PER MONTH.THOSE WITH COVERAGE AND BENEFITS THROUGH SILVERSNEAKERS, SILVER FIT AND PRIME MEMBERSHIPS WENT AS HIGH AS 3,570 VISITS FOR A MONTH, WITH AN AVERAGE OF 3.5 VISITS PER WEEKS (255 MEMBERS PER MONTH). IN TOTAL THERE WERE 603 TOTAL RESIDENT AND COMMUNITY ACTIVE WELLNESS MEMBERS FOR THE 2022 FISCAL YEAR.PATHWAYS INSTITUTE FOR LIFELONG LEARNING ENROLLED 858 MEMBERS IN A VARIETY OF LIFELONG LEARNING COURSES TAUGHT BY PROFESSORS FROM AREA COLLEGES AND UNIVERSITIES AS WELL AS SUCCESSFUL BUSINESS AND CIVIC LEADERS IN THE REGION. PATHWAYS INSTITUTE CONSISTENTLY DRAWS MEMBERSHIPS FROM THE SURROUNDING COMMUNITY. LAST YEAR, 404 OUT OF 858 MEMBERS WHO ATTENDED WERE FROM THE CAPITAL REGION, WHILE 203 WERE RESIDENTS OF MESSIAH LIFEWAYS AT MESSIAH VILLAGE.VOLUNTEERS AGAIN PLAYED A VITAL ROLE IN ENHANCING LIFE ON THE MESSIAH VILLAGE CAMPUS. THEIR GENEROSITY AND GIVING OF THEIR TIME AND TALENTS IMPACTS NEARLY EVERY ASPECT OF LIFE AT MESSIAH VILLAGE. THEY HELPED TRANSPORT RESIDENTS TO SALON APPOINTMENTS, RAN AND MAINTAINED BOTH THE PAXTON ST AND KATIE'S CORNER GIFT SHOPS, PLANTED AND WATERED FLOWERS, AND HELPED MAINTAIN OUR BEAUTIFUL CAMPUS, OFFERED THEIR MUSICAL TALENTS IN THE NURSING NEIGHBORHOODS, AND MADE BEAUTIFUL QUILTS AND HAND-CRAFTED ITEMS TO BENEFIT THE AUXILIARY. THIS YEAR, 204 ACTIVE VOLUNTEERS GAVE 6,127 HOURS OF SERVICE TO MESSIAH VILLAGE. A WONDERFUL EFFORT AND MUCH APPRECIATED EFFORT NONETHELESS.TO LEARN MORE, VISIT MESSIAHLIFEWAYS.ORG. 40965408 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 40 0 540 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 1 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 PA X X KARL J BRUMMER PRESIDENTCEO 7176974666 100 MT ALLEN DRIVE MECHANICSBURG PA 17055 X KARL J BRUMMER CHAIR/PRESIDENT (BEG. 9/21) 10.00 30.00 X X 0 174293 32458 KIM VALVO VICE CHAIR/VP OPERATIONS (BEG. 1/22) 30.00 10.00 X X 0 0 0 MONA ENGLE BOARD MEMBER 1.00 1.00 X 0 0 0 CURTIS D STUTZMAN CHAIR/PRESIDENT (UNTIL 12/21) 14.00 26.00 X X 0 200570 33596 KELLI J MILLS VICE CHAIR/VP OPS. (UNTIL 1/22) 20.00 20.00 X X 0 139934 28718 TRACY L BIESECKER SECRETARY/TREASURER/CFO (UNTIL 3/22) 10.00 30.00 X X 0 153884 5206 ALICIA TITUS VP OF MISSION ADVANCEMENT 10.00 30.00 X 0 129084 4187 CHRISTINA WEBER VP OF HR & CSS (BEG. 9/21) 15.00 25.00 X 0 71490 30648 ALISA MILLER INTERIM CFO (BEG. 4/22) 10.00 30.00 X 0 0 0 CRYSTAL STAIR NURSING HEALTH ADMINISTRATOR 40.00 X 155545 0 16046 KIMBERLY VALVO EXEC. DIR. RESIDENT COMMUNITIES 40.00 X 118978 0 13484 JESSICA MLADENOFF CLINICAL MANAGER 40.00 X 119867 0 22798 MERIMA SALKIC NURSING CNA 40.00 X 108459 0 19039 RUPAK GYAWALI NURSING RN 40.00 X 115084 0 3494 617933 869255 209674 6 0 1 0 CURA HOSPITALITY LLC PO BOX 743676 ATLANTA GA 30374 DINING SERVICES PROVIDER 5556423 ADVANTAGECARE REHABILITATION INC 5035 CLAIRTON BLVD PITTSBURGH PA 15236 OUTSOURCED REHABLITATION 2214832 SHILOH PAVING & EXCAVATING INC 300 CLOVERLEAF RD YORK PA 17406 EROSION CONTROL PROJECT 266252 COMMERCIAL FLOORING PROFESSIONALS INC 1004 RANA VILLA AVE CAMP HILL PA 17011 FLOORING/LABOR 232333 KRE SECURITY LLC 11 SOUTH 3RD ST HAMBURG PA 19526 OUTSOURCED SECURITY 186847 8 1435753 475627 5196 1911380 NET RESIDENT SERVICE 623000 43894358 43894358 RENTAL INCOME - AFFILIATE 531120 168525 168525 44062883 2346902 2346902 3175 3175 75277 79863 -4586 -4586 -4586 9450245 12566 7276305 41217 2173940 -28651 2145289 2145289 MEALS 900099 384631 384631 BARBER/BEAUTY 812900 202802 202802 OTHER RESIDENT SERVICES 900099 90070 90070 269867 269867 947370 51412413 44062883 0 5438150 X 14735880 12564721 2171159 2525839 2153686 372153 1065331 908367 156964 5193810 5193810 257302 257302 6980042 6923588 56454 676 676 265405 246759 18646 462969 312772 150197 2859535 2859039 496 26634 26433 201 9791 8101 1690 2969538 2969538 7763467 7763467 230618 230618 MEALS/FOOD 1796904 1790692 6212 REPAIRS & MAINTENANCE 682399 682399 MEDICAL SUPPLIES 591375 587773 3602 NURSING HOME ASSESSMENT 300073 300073 774299 636706 137593 49491887 40965408 8526479 0 3180223 4431426 5381129 8094551 1735681 1118300 255238 544455 689844 195101072 94691682 105463523 100409390 72133876 60444307 3633812 3361451 192327937 178549269 3385191 3352691 32416294 33242697 80782091 79046324 39217 52756 21189880 17345211 137812673 133039679 X 29369975 25284983 25145289 20224607 54515264 45509590 192327937 178549269 X 1920526 -14854694 3928494 X 0 1 X 1 0 X 405977 1515529 1642184 3321649 1911380 8796719 40019775 46369017 49850975 43312473 44062883 223615123 40425752 47884546 51493159 46634122 45974263 232411842 650 1460 1910 5600 2880 12500 0 650 1460 1910 5600 2880 12500 232399342 1844673 2080483 1861053 1646834 2425354 9858397 1844673 2080483 1861053 1646834 2425354 9858397 1193412 1245787 1111013 741716 947370 5239298 43463837 51210816 54465225 49022672 49346987 247509537 0.93900 0.94090 0.03980 0.03660 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: INTERDEPARTMENT CHARGES - 2017 AMOUNT: $ 88,535. 2018 AMOUNT: $ 96,367. 2019 AMOUNT: $ 81,906. 2020 AMOUNT: $ 37,160. 2021 AMOUNT: $ 51,960. BARBER-BEAUTY - 2017 AMOUNT: $ 276,999. 2018 AMOUNT: $ 297,127. 2019 AMOUNT: $ 202,214. 2020 AMOUNT: $ 144,171. 2021 AMOUNT: $ 202,802. DRY CLEANING REVENUE - 2019 AMOUNT: $ 133. 2021 AMOUNT: $ 10. FITNESS AND WELLNESS - 2017 AMOUNT: $ 77,951. 2018 AMOUNT: $ 82,647. 2019 AMOUNT: $ 70,827. 2020 AMOUNT: $ 4,818. 2021 AMOUNT: $ 52,204. MEAL REVENUE - 2017 AMOUNT: $ 518,856. 2018 AMOUNT: $ 580,150. 2019 AMOUNT: $ 557,567. 2020 AMOUNT: $ 323,235. 2021 AMOUNT: $ 384,631. OTHER RESIDENT SERVICES - 2019 AMOUNT: $ 51,568. 2020 AMOUNT: $ 57,463. 2021 AMOUNT: $ 90,070. OTHER REVENUE - 2017 AMOUNT: $ 49,535. 2018 AMOUNT: $ 85,000. 2019 AMOUNT: $ 1,683. 2020 AMOUNT: $ 3,869. PASTORAL SERVICE REVENUE - 2019 AMOUNT: $ 88,327. 2020 AMOUNT: $ 89,205. 2021 AMOUNT: $ 84,764. PATHWAYS - 2017 AMOUNT: $ 112,721. 2020 AMOUNT: $ 77,757. 2021 AMOUNT: $ 73,311. TRANSPORTATION - 2017 AMOUNT: $ 68,815. 2018 AMOUNT: $ 104,496. 2019 AMOUNT: $ 56,788. 2020 AMOUNT: $ 4,038. 2021 AMOUNT: $ 7,618. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 24805978 225467 -3843379 1322040 19866026 19640895 1225654 5042409 1102980 24805978 20335169 197168 318758 1210200 19640895 18830909 1218591 1285669 1000000 20335169 18207301 172846 1353762 903000 18830909 0.00000 1.00000 0.00000 1 0 1687156 1687156 151757665 63579829 88177836 35854300 26427390 9426910 5801951 4684463 1117488 100409390 DERIVATIVE FINANCIAL INSTRUMENTS 25239 REFUNDABLE ENTRANCE FEES 16567411 SPLIT INTEREST OBLIGATIONS 248993 DUE TO AFFILIATES 503568 17345211 40308774 -14854694 3671192 -11183502 51492276 -79863 -79863 51412413 49314448 79863 79863 49234585 257302 257302 49491887 PART IV, LINE 2B: MESSIAH LIFEWAYS AT MESSIAH VILLAGE MAINTAINS TRUST FUND ACCOUNTS, PRIMARILY FOR RESIDENTS WHO HAVE EXHAUSTED THEIR FUNDS AND ARE BENEVOLENT OR ON MEDICAL ASSISTANCE. EACH RESIDENT HAS AN INDIVIDUAL BANK ACCOUNT IN HIS OR HER NAME AND ANY SOCIAL SECURITY OR PENSION MONEY THEY RECEIVE IS DEPOSITED INTO THAT ACCOUNT. FUNDS IN THE INDIVIDUAL RESIDENT ACCOUNTS ARE THEN SWEPT OR PULLED INTO A MESSIAH VILLAGE ACCOUNT AND THE APPROPRIATE FUNDS ARE APPLIED TO THE COST OF THE RESIDENTS' CARE. ANY REMAINING FUNDS ARE AVAILABLE FOR THE RESIDENTS' PERSONAL USE. PART V, LINE 4: INVESTMENT RETURN ON THE PERMANENTLY RESTRICTED ENDOWMENT FUNDS ARE AVAILABLE FOR TRANSFER TO OPERATIONS TO HELP OFFSET THE COSTS OF BENEVOLENT CARE, LIFELONG LEARNING AND MUSIC THERAPY. THE INVESTMENT POLICY OF MESSIAH HOME ESTABLISHES THE METHOD FOR DETERMINING THE AMOUNT THAT CAN BE TRANSFERRED WHICH MUST BE APPROVED BY THE BOARD PRIOR TO THE BEGINNING OF THE YEAR. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT-INTEREST OBLIGATIONS 155,198. CHANGE IN FAIR VALUE OF DERIVATIVE FINANCIAL INSTRUMENT 3,806,001. CHANGE IN CASH SURRENDER VALUE OF LIFE INSURANCE -32,705. INVESTMENT EXPENSES NETTED TO REVENUES ON THE FINANCIALS -257,302. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -79,863. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 79,863. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT EXPENSES NETTED TO REVENUES ON THE FINANCIALS 257,302. 0 0 0 0 0 0 0 0 0 CURTIS D STUTZMAN CHAIR/PRESIDENT (UNTIL 12/21) 0 200490 0 80 0 0 0 6288 0 27308 0 234166 0 0 KARL J BRUMMER CHAIR/PRESIDENT (BEG. 9/21) 0 174213 0 80 0 0 0 4802 0 27656 0 206751 0 0 CRYSTAL STAIR NURSING HEALTH ADMINISTRATOR 155465 0 80 0 0 0 4235 0 11811 0 171591 0 0 0 KELLI J MILLS VICE CHAIR/VP OPS. (UNTIL 1/22) 0 139854 0 80 0 0 0 2768 0 25950 0 168652 0 0 TRACY L BIESECKER SECRETARY/TREASURER/CFO (UNTIL 3/22) 0 153814 0 70 0 0 0 4593 0 613 0 159090 0 0 PART I, LINE 3 THE PRESIDENT'S COMPENSATION IS DETERMINED BY MESSIAH LIFEWAYS (RELATED ORGANIZATION) USING THE FOLLOWING METHOD: COMPENSATION SURVEY/STUDY, COMPENSATION COMMITTEE, BOARD/COMPENSATION COMMITTEE APPROVED. A CUMBERLAND COUNTY MUNICIPAL AUTHORITY 236003119 230614NE5 2018-12-06 8469941 SEE PART VI 0 0 0 B WEST SHORE AREA AUTHORITY - SERIES A 232179305 95581QAL3 2015-05-01 25999920 SEE PART VI 0 0 0 C WEST SHORE AREA AUTHORITY - SERIES BC 232179305 000000000 2015-10-28 72975000 SEE PART VI 0 0 0 A 980000 8484766 738158 367927 7378680 2018 1 0 1 1 B 5675000 26075357 1909653 519998 6028255 17617292 159 2018 1 0 1 1 C 19558183 72975000 2372723 262733 70339544 2018 0 0 1 1 A 0 1 1 1 0 0.00100 0.00000 0.00100 0 0 1 B 0 1 1 1 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 1 1 0 0.01550 0.00000 0.01550 0 0 1 A 0 1 0 0 0 0 0 0 1 B 0 0 0 1 0 0 0 0 1 C 0 1 0 0 1 1 PNC BANK NATIONAL ASSOCIATION 5.000000000000 0 0 0 0 1 A 1 B 1 C 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: WEST SHORE AREA AUTHORITY - SERIES A DATE THE REBATE COMPUTATION WAS PERFORMED: 10/25/2021 SCHEDULE K, PART I, BOND ISSUES: (A) ISSUER NAME: CUMBERLAND COUNTY MUNICIPAL AUTHORITY (F) DESCRIPTION OF PURPOSE: REFINANCE SERIES A 2008 (ISSUE DATE 02/14/08) WHICH WAS FOR CCRC RENOVATION AND COTTAGE EXPANSION (A) ISSUER NAME: WEST SHORE AREA AUTHORITY (F) DESCRIPTION OF PURPOSE: REFINANCE SERIES B 2008 (ISSUE DATE 02/14/08) AND 2009 BANK QUALIFIED DEBT (ISSUED 09/02/09); CAPITAL RENOVATIONS (A) ISSUER NAME: WEST SHORE AREA AUTHORITY (F) DESCRIPTION OF PURPOSE: CONSTRUCTION OF PROJECT ENVISION AND PAYMENT OF PARTIAL COSTS OF ISSUANCE SCHEDULE K, PART II, LINE 3: TOTAL PROCEEDS OF ISSUE FOR BONDS A & B REPORTED ON PART II, LINE 3 EXCEED THE ISSUE PRICE LISTED IN PART I DUE TO INVESTMENT EARNINGS. FORM 990, PART VI, SECTION A, LINE 3 ADVANTAGECARE REHABILITATION, INC. IS UNDER CONTRACT TO PERFORM ALL REHABILITATIVE SERVICES FOR RESIDENTS OF MESSIAH HOME AND IS UNDER THE SUPERVISION OF THE VP OF OPERATIONS. CURA HOSPITALITY LLC IS UNDER CONTRACT TO PERFORM ALL DINING SERVICES FOR MESSIAH HOME AND IS UNDER THE SUPERVISION OF THE VP OF OPERATIONS. THERE IS A MANAGEMENT AGREEMENT BETWEEN MESSIAH HOME AND ITS PARENT, MESSIAH LIFEWAYS, FOR CERTAIN MANAGEMENT FUNCTIONS, INCLUDING ACCOUNTING, HR, ADMINISTRATION, INFORMATION SERVICES, ETC. FORM 990, PART VI, SECTION A, LINE 6 MESSIAH LIFEWAYS ("ML") IS THE SOLE MEMBER OF MESSIAH HOME. FORM 990, PART VI, SECTION A, LINE 7A MESSIAH LIFEWAYS IS THE SOLE MEMBER OF MESSIAH HOME AND ELECTS THE BOARD OF DIRECTORS. THE CEO OF ML SERVES AS CHAIR OF THE BOARD AND THE CFO OF ML SERVES AS SECRETARY-TREASURER ACCORDING TO BY-LAWS. A VICE CHAIR IS ELECTED ANNUALLY FROM THE REMAINING BOARD MEMBERS WHICH CURRENTLY INCLUDE 1 INDEPENDENT MEMBER AND 1 ADDITIONAL OFFICER OF ML. FORM 990, PART VI, SECTION A, LINE 7B SOLE MEMBER, MESSIAH LIFEWAYS, MUST APPROVE CERTAIN TRANSACTIONS (IE BORROWING, BUDGETS, PURCHASES, FUNDRAISING, CHANGE IN OPERATIONS ETC), AMENDMENTS TO ARTICLES AND BYLAWS ETC. AS LISTED IN ARTICLE IV SECTION 4.2. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT REVIEWED THE FORM 990 IN DETAIL. THE FORM 990 WAS THEN POSTED ON THE BOARD WEBSITE FOR MEMBER ACCESS AND REVIEW. DURING THEIR NOVEMBER MEETING OF THE FINANCE & SHARED SERVICES COMMITTEE OF THE MESSIAH LIFEWAYS BOARD, THE FORMS 990 OF MESSIAH LIFEWAYS AND EACH OF ITS CONTROLLED ENTITIES WERE REVIEWED BEFORE BEING FILED WITH THE IRS. THE REVIEW WAS LED BY THE CFO. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY BOARD MEMBERS AND EXECUTIVE TEAM AFFIRM IN WRITING THEIR AWARENESS AND COMPLIANCE WITH THE CODE OF ETHICS AND CONDUCT POLICY AND CONFLICT OF INTEREST POLICY. ALL ARE ASKED TO DISCLOSE ANY CONFLICTS OF INTEREST AND AGREE TO REFRAIN FROM PARTICIPATING IN ANY DELIBERATIONS, DECISIONS, OR VOTING RELATING TO THE MATTER. THE POLICY IS MONITORED BY MANAGEMENT OF MESSIAH LIFEWAYS. CORPORATE COMPLIANCE & RISK MANAGEMENT VERIFIES THAT ALL FORMS ARE COMPLETED AND SIGNED ANNUALLY. ANY VIOLATIONS OF THE POLICY WILL BE HANDLED AS DEEMED NECESSARY IN ACCORDANCE WITH THE POLICY. ANY MEMBER WHO INTENTIONALLY VIOLATES THE POLICY MAY BE REMOVED FROM THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE MESSIAH LIFEWAYS BOARD OF DIRECTORS HAS A "PRESIDENTIAL RELATIONS COMMITTEE" WHICH CONDUCTS AN ANNUAL REVIEW OF THE PRESIDENT. THIS COMMITTEE HAS THE SAME COMPOSITION AS THE EXECUTIVE COMMITTEE. IN ADDITION TO ESTABLISHING THIS COMMITTEE THE BOARD HAS ESTABLISHED A POLICY TO GUIDE THE WORK OF THE COMMITTEE. THE PURPOSE OF THE COMMITTEE IS TO CONDUCT THE ANNUAL PERFORMANCE EVALUATION OF THE PRESIDENT, REVIEW PAST GOALS AND ESTABLISH FUTURE GOALS, SHARE A SUMMARY OF THE EVALUATION WITH THE FULL BOARD, AND RECOMMEND TERMS OF COMPENSATION TO THE FULL BOARD. IN DETERMINING COMPENSATION, THE BOARD REVIEWS SALARY DATA FROM VARIOUS SOURCES SUCH AS TRADE ASSOCIATION AND HEALTHCARE ALLIANCES. THEIR REVIEW IS DOCUMENTED IN THE BOARD MINUTES. REGARDING OTHER OFFICERS OF THE ORGANIZATION, THE PRESIDENT CONDUCTS AN ANNUAL PERFORMANCE EVALUATION. IN DETERMINING THE OFFICERS' COMPENSATION, THE PRESIDENT REVIEWS SALARY DATA FROM APPROPRIATE TRADE ASSOCIATIONS AND ALLIANCES. THE BOARD OF DIRECTORS GIVES FINAL APPROVAL OF THE COMPENSATION OF THESE OFFICERS INDIRECTLY THROUGH REVIEW AND APPROVAL OF THE ANNUAL BUDGET. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE FOR INSPECTION UPON REQUEST. THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE ON ITS WEBSITE (WWW.MESSIAHLIFEWAYS.ORG), AND UPON REQUEST. ADDITIONALLY THE FINANCIAL STATEMENTS ARE INCORPORATED INTO THE DISCLOSURE STATEMENT PREPARED FOR MESSIAH HOME AND MESSIAH FAMILY SERVICES, AS REQUIRED BY THE DEPARTMENT OF INSURANCE. MESSIAH ALSO POSTS THE AUDITED STATEMENTS OUT TO THE EMMA WEBSITE (WWW.EMMA.MSRB.ORG) FORM 990, PART VII, SECTION A: ALISA MILLER, INTERIM CFO, RECEIVES COMPENSATION FROM KAIROS HEALTH SYSTEMS, INC. THIS CORPORATION IS REIMBURSED FOR SERVICES ALISA MILLER PROVIDES TO MESSIAH GROUP. THE AMOUNT REIMBURSED DURING THE FISCAL YEAR 2021-22 WAS $61,638. FORM 990, PART IX, LINE 11G MAINTENANCE AGREEMENTS: PROGRAM SERVICE EXPENSES 208,337. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 208,337. CONSULTING: PROGRAM SERVICE EXPENSES 95,513. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 95,513. OUTSIDE LABOR: PROGRAM SERVICE EXPENSES 6,609,405. MANAGEMENT AND GENERAL EXPENSES 4,787. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,614,192. MEDICAL DIRECTOR: PROGRAM SERVICE EXPENSES 10,333. MANAGEMENT AND GENERAL EXPENSES 51,667. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 62,000. FORM 990, PART XI, LINE 9: CHANGE IN CASH SURRENDER VALUE OF LIFE INSURANCE -32,705. CHANGE IN FAIR VALUE OF DERIVATIVE FINANCIAL INSTRUMENT 3,806,001. CHANGE IN VALUE OF SPLIT-INTEREST OBLIGATIONS 155,198. MESSIAH FAMILY SERVICES DBA MESSIAH LIFEWAYS AT MOUNT JOY COUNTRY HOMES 100 MT ALLEN DRIVE MECHANICSBURG PA 17055 231484171 HOUSING FOR SENIOR ADULTS PA 501(C)(3) LINE 10 MESSIAH LIFEWAYS 0 MESSIAH LIFEWAYS COMMUNITY SUPPORT SERVICES 100 MT ALLEN DRIVE MECHANICSBURG PA 17055 320375859 SENIOR HEALTHCARE PA 501(C)(3) LINE 10 MESSIAH LIFEWAYS 0 MESSIAH LIFEWAYS 100 MT ALLEN DRIVE MECHANICSBURG PA 17055 352443724 SENIOR HEALTHCARE PA 501(C)(3) LINE 12B, II N/A 0 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0