2021-09-13T08:28:00-05:00 2020-12-31 390859910 BAKER TILLY US LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2020-01-01 237404857 LEBANON VALLEY BRETHREN HOME LEBA 7178385406 1200 GRUBB ROAD PALMYRA PA 17078 HENRY BRUBAKER VP FINANCE/CFO 7178385406 2021-09-07 1 HENRY BRUBAKER XXX-XX-XXXX KERRI N BOGDA CPA P00760402 7177404863 X 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z LONDONDERRY VILLAGE JEFFREY SHIREMAN 1200 GRUBB ROAD PALMYRA PA 17078 28661488 0 X WWW.LONDONDERRYVILLAGE.ORG X 1974 PA CONTINUING CARE RETIREMENT COMMUNITY PROVIDING HOUSING, HEALTH CARE, AND RELATED SERVICES. 15 15 303 180 0 0 1031376 2117871 22488786 21825903 907424 934032 443417 267862 24871003 25145668 273578 249273 0 0 13976137 14177312 0 0 250760 9911171 11002658 24160886 25429243 710117 -283575 74458751 76190307 53561880 54014287 20896871 22176020 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 22033046 249273 21754628 NURSING CARE IN 2020, THE NURSING CENTER OF THE LEBANON VALLEY BRETHREN HOME (D/B/A LONDONDERRY VILLAGE) SUCCESSFULLY ACCOMPLISHED A REPOSITIONING STRATEGY THAT HAD BEEN PLANNED FOR SEVERAL YEARS. THE 20-BED TRANQUIL TERRACE NURSING UNIT (BUILT IN THE 1990'S) WAS EMPTIED AND DECOMMISSIONED. THE 40-BED LEFFLER CARE NURSING UNIT (ALSO BUILT IN THE 1990'S) WAS RETROFITTED TO BECOME A 28-BED NURSING UNIT WITH ALL ROOMS CONVERTED TO SINGLE OCCUPANCY. LASTLY, IN APRIL OF 2020 WE OFFICIALLY OPENED OUR TWO NEWEST GREEN HOUSES, SWEIGART HAVEN AND STONEBACK HAVEN, EACH OF WHICH CONTAINS 10 BEDS IN ALL-PRIVATE ROOMS. THE NET EFFECT OF ALL THESE CHANGES WAS TO REDUCE OUR LICENSED CAPACITY FROM 100 NURSING BEDS TO 88 NURSING BEDS. IN MARCH OF 2020 WE FELT THE FIRST EFFECTS OF THE CORONAVIRUS-19 PANDEMIC, WHICH WOULD REMAIN THE MAIN THEME FOR THE REST OF CALENDAR YEAR 2020. STAFF SPENT THEIR DAYS IN FULL PPE (GLOVES, MASKS, GOWNS, ETC.) WHILE RESIDENTS FOUND THEMSELVES RESTRICTED TO THEIR BEDROOMS, ALL IN THE NAME OF CONTAINING A POTENTIAL VIRAL OUTBREAK. VISITATION WAS PROHIBITED UNDER FEDERAL GUIDANCE, AND REGULAR STAFF TESTING BECAME THE NORM AS THE PANDEMIC SPREAD. LONDONDERRY VILLAGE FARED MUCH BETTER THAN MOST OF OUR COLLEAGUES IN THE INDUSTRY; BY YEAR-END, WE HAD ONLY EXPERIENCED A HANDFUL OF RESIDENT COVID INFECTIONS, MANY OF THEM ASYMPTOMATIC, AND NONE OF THEM RESULTING IN A RESIDENT DEATH. OUR GREEN HOUSES SEEMED TO BE EXTREMELY RESISTANT TO OUTBREAKS, A PHENOMENON THAT WAS REPLICATED IN MOST OF THE 300 OPERATING GREEN HOUSES NATIONWIDE. SMALL UNITS, PRIVATE ROOMS, CONSISTENT STAFFINGALL FACTORS THAT APPEARED TO CONTRIBUTE TO THE LOW INFECTION RATES IN GREEN HOUSES. DUE TO THE PANDEMIC, THE FEDERAL AND STATE GOVERNMENTS SUSPENDED THE ROUTINE ANNUAL INSPECTIONS OF NURSING HOMES IN 2020; HOWEVER, THE HEALTH DEPARTMENT DID VISIT ON OCCASION TO CERTIFY THAT EFFECTIVE INFECTION CONTROL PROCEDURES WERE IN PLACE. THE NURSING FACILITY RETAINED ITS 5-STAR CMS QUALITY RATING. THE PANDEMIC CAUSED NURSING HOME OCCUPANCY RATES TO FALL PRECIPITOUSLY, EVENTUALLY AVERAGING LESS THAN 70%, NATIONALLY ACCORDING TO THE NATIONAL INVESTMENT CENTER. HOWEVER, THE OCCUPANCY RATE FOR LONDONDERRY VILLAGE NEVER DROPPED BELOW 81%.PERSONAL CARE - IN THE PERSONAL CARE UNIT, THE 2020 ANNUAL INSPECTION BY THE DEPARTMENT OF HEALTH AND HUMAN SERVICES OCCURRED BEFORE THE PANDEMIC 'LOCKDOWNS', AND IT WAS VERY POSITIVE WITH ONLY A FEW MINOR CITATIONS. PERSONAL CARE WAS SIMILARLY IMPACTED BY THE PANDEMIC AS WAS THE NURSING CENTER, AS RESIDENTS FOUND THEMSELVES RESTRICTED TO THEIR ROOMS, THE MAIN DINING ROOM WAS CLOSED, AND VISITATION TO THE UNIT WAS PROHIBITED FOR ALL BUT "END OF LIFE" SITUATIONS. GIVEN THOSE CONDITIONS, THE PC CENSUS INEVITABLY SLIPPED AS THERE WAS NO APPETITE FROM NEW ADMISSION PROSPECTS TO ENTER A CONGREGATE CARE SETTING AMIDST THE PANDEMIC. THE CENSUS DROPPED FROM ABOUT 34 RESIDENTS TO APPROXIMATELY 28. INDEPENDENT LIVING THE INDEPENDENT LIVING COMMUNITY WAS ALSO GREATLY IMPACTED BY THE PANDEMIC. COMMUNAL ACTIVITIES WERE CANCELLED AS WERE THE CAFE AND SEASONS RESTAURANT DINING ROOMS. RESIDENTS WERE PERMITTED TO LEAVE AND RE-ENTER THE CAMPUS, BUT HAD TO SUBMIT TO A HEALTH SCREENING PROCEDURE AT THE NEWLY-GATED MAIN ENTRANCE. IN ORDER TO SUPPORT THIS LARGE (NEARLY 500 RESIDENTS) GROUP OF PEOPLE THROUGH AN EXTENDED PERIOD OF 'LOCKDOWN', THE COMMUNITY PROVIDED THE FOLLOWING SERVICES: (A) DELIVERY OF PREPARED FOODS FROM OUR CAF TO INDIVIDUAL RESIDENCES; (B) DELIVERY OF PRE-ORDERED GROCERY ITEMS FROM OUR ON-CAMPUS CONVENIENCE STORE; (C) PERIODIC TELEPHONE CHECK-IN PHONE CALLS FROM STAFF TO PROVIDE NEEDED ASSISTANCE AND ASSURANCE; AND (D) ENHANCED COMMUNICATION PLATFORMS (BOTH DIGITAL AND PAPER-BASED) TO ENSURE THAT RESIDENTS REMAINED INFORMED, ENTERTAINED, AND CONNECTED. DESPITE THE INTENSE EFFORTS NEEDED TO COMBAT THE PANDEMIC, THROUGHOUT THE YEAR MANAGEMENT AND THE BOARD OF DIRECTORS CONTINUED TO EXECUTE FUTURE PLANNING AND DEVELOPMENT EFFORTS FOR A LONG-PLANNED EXPANSION OF OUR INDEPENDENT LIVING COMMUNITY IN 2021 AND BEYOND. 22033046 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 1 0 0 0 0 0 0 0 0 1 32 0 303 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 JEFFREY SHIREMAN PRESIDENT/CEO 37.50 0.00 X 203179 0 40355 HENRY BRUBAKER VP FINANCE/CFO 37.50 0.00 X 142107 0 28045 JENNIFER GINDER VP HEALTH SERVICES 37.50 0.00 X 140910 0 13191 LISA MORGANTHALL HR DIRECTOR 37.50 0.00 X 103886 0 27201 DEBRA O'DONNELL NURSE MANAGER 40.00 0.00 X 106812 0 20269 FRANCIS GLYNN DIRECTOR ENVIRONMENTAL SVCS 37.50 0.00 X 101124 0 18382 CRAIG MOYER CHAIR 2.00 0.00 X X 0 0 0 JAMES SNELL VICE CHAIR 2.00 0.00 X X 0 0 0 ROBERT FORTNA SECRETARY 2.00 0.00 X X 0 0 0 ROY MEYER TREASURER 1.00 0.00 X X 0 0 0 GWEN BOLTZ DIRECTOR - RESIGNED 10/1/20 1.00 0.00 X 0 0 0 JAY BUFFENMYER DIRECTOR 1.00 0.00 X 0 0 0 DONALD BYLER DIRECTOR 1.00 0.00 X 0 0 0 WENDIE DI MATTEO-HOLSINGER DIRECTOR 1.00 0.00 X 0 0 0 REV RON LUDWICK DIRECTOR 1.00 0.00 X 0 0 0 SANDY PINTARCH DIRECTOR 1.00 0.00 X 0 0 0 GEORGE PORTER DIRECTOR 1.00 0.00 X 0 0 0 JETHRO DAVIS DIRECTOR 1.00 0.00 X 0 0 0 MARY LOTT DIRECTOR 1.00 0.00 X 0 0 0 THOMAS SHENK DIRECTOR 1.00 0.00 X 0 0 0 DR DENNIS GINGRICH DIRECTOR 1.00 0.00 X 0 0 0 RAYMOND FLAGG DIRECTOR - JOINED 12/1/20 1.00 0.00 X 0 0 0 798018 0 147443 6 0 1 0 ARTHUR FUNK & SONS INC 1405 BIRCH ROAD LEBANON PA 17042 CONSTRUCTION SERVICES 2179044 SHOPE'S GARDENS CONST INC 53 NORTH CHARLOTTE ST MANHEIM PA 17545 CONSTRUCTION SERVICES 883718 SFCS INC 305 S JEFFERSON STREET ROANOKE VA 24011 ARCHITECTURAL SERVICES 610466 SYMBRIA REHAB 28100 TORCH PARKWAY SUITE 600 WARRENVILLE IL 60555 THERAPY SERVICES 485415 AEGIS SCIENCES CORPORATION 515 GREAT CIRCLE ROAD NASHVILLE TN 37228 LAB TESTING SERVICES 245000 5 47460 923776 1146635 276960 2117871 NET RESIDENT SVC REV 623000 21559821 21559821 PA NURSING HOME ASSESSMT 623000 266082 266082 21825903 941128 941128 37399 31748 5651 5651 5651 3401756 7711 3413169 3394 -11413 4317 -7096 -7096 16415 47460 13247 3168 3168 64503 54262 10241 10241 FOOD SERVICES 722210 179276 179276 BARBER SHOP 900099 63492 63492 MISCELLANEOUS 900099 5669 5669 365 365 248802 25145668 21825903 0 1201894 249273 249273 567787 154101 413686 10488268 9425557 937072 125639 482996 410076 64859 8061 1939887 1641608 275838 22441 698374 586229 104364 7781 50478 50478 71049 71049 2075 2075 69213 69213 822853 661903 160950 98329 98329 63402 22796 40606 255385 34515 220870 2026352 2026352 31596 30343 1253 126 126 404247 404247 4186903 4085262 90389 11252 270998 7074 263924 COVID EXPENSES 609497 609497 FOOD SERVICE COSTS 608781 608781 RESIDENT MEDICAL SUPPLI 223727 223727 COMMUNICATIONS 207252 103930 103322 0 1000395 747775 177034 75586 25429243 22033046 3145437 250760 1859 2044 5166109 4065898 103400 280599 1595081 1217961 985905 1125856 105640298 57891734 47218055 47748564 17169548 19415128 2218794 2334257 74458751 76190307 2267485 1514037 21108640 21077750 12340843 11734306 5953439 7650950 11891473 12037244 53561880 54014287 X 17005803 17829359 3891068 4346661 20896871 22176020 74458751 76190307 X -283575 1448677 114047 X X 0 1 X 1 0 X 501544 1282679 2500467 1031376 2117871 7433937 21154490 21044182 22069827 22488786 21825903 108583188 21656034 22326861 24570294 23520162 23943774 116017125 21070 35970 26373 89832 101937 275182 0 21070 35970 26373 89832 101937 275182 115741943 228155 379054 651854 992772 978527 3230362 228155 379054 651854 992772 978527 3230362 298209 414714 406190 449548 275458 1844119 22182398 23120629 25628338 24962482 25197759 121091606 0.95580 0.96080 0.02670 0.02140 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2016 AMOUNT: $ 8,476. 2017 AMOUNT: $ 78,671. 2018 AMOUNT: $ 37,562. 2019 AMOUNT: $ 17,217. 2020 AMOUNT: $ 5,669. FOOD SERVICES - 2016 AMOUNT: $ 110,019. 2017 AMOUNT: $ 165,498. 2018 AMOUNT: $ 187,066. 2019 AMOUNT: $ 275,020. 2020 AMOUNT: $ 179,276. PR EVENT FEES - 2016 AMOUNT: $ 4,444. 2017 AMOUNT: $ 4,225. 2018 AMOUNT: $ 6,138. 2019 AMOUNT: $ 6,559. 2020 AMOUNT: $ 365. CONVENIENCE SHOP - 2016 AMOUNT: $ 6,538. 2017 AMOUNT: $ 6,904. 2018 AMOUNT: $ 6,381. 2019 AMOUNT: $ 11,940. 2020 AMOUNT: $ 10,241. BARBER SHOP - 2016 AMOUNT: $ 112,355. 2017 AMOUNT: $ 106,268. 2018 AMOUNT: $ 116,123. 2019 AMOUNT: $ 110,384. 2020 AMOUNT: $ 63,492. FUNDRAISING REVENUE - 2016 AMOUNT: $ 38,754. 2017 AMOUNT: $ 35,021. 2018 AMOUNT: $ 33,896. 2019 AMOUNT: $ 28,428. 2020 AMOUNT: $ 16,415. RESIDENT FACILITIES - 2016 AMOUNT: $ 17,623. 2017 AMOUNT: $ 18,127. 2018 AMOUNT: $ 19,024. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 2075 2075 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 $2,075 REPORTED AS LOBBYING EXPENDITURES IS THE TOTAL OF LEADINGAGE'S DUES THAT WERE USED FOR LOBBYING PURPOSES BY NATIONAL LEADINGAGE AND LEADINGAGE PA. 2084901 136820 280602 97554 6334 2398435 1815339 12500 356020 92730 6228 2084901 1951085 17166 -109889 35715 7308 1815339 1759393 183 254814 51469 11836 1951085 1664423 503 139806 34173 11166 1759393 1.00000 0.00000 0.00000 0 0 777519 777519 70589049 35168212 35420837 32559616 22146404 10413212 1714114 577118 1136996 47748564 REFUNDABLE FEES AND DEPOSITS 11659656 CHARITABLE GIFT ANNUITY OBLIGATIONS 30638 RESIDENT SECURITY DEPOSITS 346950 12037244 26489163 1448677 -135226 1313451 25175712 -30044 -30044 25145668 25210014 99257 99257 25110757 69213 249273 318486 25429243 PART V, LINE 4: THE ENDOWMENT FUND IS INTENDED TO ASSIST NURSING, PERSONAL CARE AND INDEPENDENT LIVING RESIDENTS WHO ARE NO LONGER ABLE TO AFFORD THEIR OWN CARE. IT IS ALSO USED TO COVER THE DIFFERENCE BETWEEN GOVERNMENT PAYMENTS FOR CARE AND THE COST OF DELIVERING THE CARE. PART XI, LINE 2D - OTHER ADJUSTMENTS: BENEVOLENT CARE -249,273. CHANGE IN VALUE OF SPLIT INTEREST 114,047. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -31,748. CONVENIENCE STORE PURCHASES -54,262. FUNDRAISING EXPENSES -13,247. INVESTMENT INCOME RECLASS 69,213. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 31,748. CONVENIENCE STORE PURCHASES 54,262. FUNDRAISING EXPENSES 13,247. PART XII, LINE 4B - OTHER ADJUSTMENTS: BENEVOLENT CARE NETTED AGAINST REVENUE 249,273. GOOD SAMARITAN DINNER 26873 24318 2555 1714 627 CHICKEN BBQ/AUCTION 26062 12202 13860 4248 5450 2 10940 10940 1208 63875 47460 16415 5962 7285 13247 3168 1 BENEVOLENT CARE - PERSONAL CARE 4 75787 BENEVOLENT CARE - INDEPENDENT LIVING 9 102211 BENEVOLENT CARE - NURSING 1 71275 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 0 0 0 0 0 0 0 0 0 JEFFREY SHIREMAN PRESIDENT/CEO 203179 0 0 0 0 0 27566 0 12789 0 243534 0 0 0 HENRY BRUBAKER VP FINANCE/CFO 142107 0 0 0 0 0 15688 0 12357 0 170152 0 0 0 JENNIFER GINDER VP HEALTH SERVICES 140910 0 0 0 0 0 11170 0 2021 0 154101 0 0 0 A WEST CORNWALL TWP MUNICIPAL AUTHORITY 251640412 952354BM9 2006-10-01 11275000 TO REFINANCE DEBT; TO FINANCE GREEN HOUSE PROJ; RES UNIT RENOV & CONVERSION 0 0 0 B WEST CORNWALL TWP MUNICIPAL AUTHORITY SERIES B 251640412 2015-07-16 6321000 TO FUND THE CONSTRUCTION OF THE WHEATON APARTMENTS AND OTHER IMPROVEMENTS 0 0 0 C WEST CORNWALL TWP MUNICIPAL AUTHORITY SERIES OF 2016 251640412 2016-09-13 2600000 FUND THE CONSTRUCTION OF THE IL WHEATON APTS. PHASE 2; PAY ISSUANCE COSTS 0 0 0 A 4435000 11607449 225500 10000 7583746 3788203 2008 1 0 1 1 B 2885348 3953957 107952 3846005 2016 0 0 1 1 C 226806 2604679 48675 2556004 2017 0 0 1 1 A 0 0 1 1 0 0.02400 0.00000 0.02400 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 1 0 0 0 1 B 0 0 0 1 0 0 0 0 1 C 0 0 0 1 0 0 0 0 1 A 1 B 1 C 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: WEST CORNWALL TWP MUNICIPAL AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 11/18/2009 ISSUER NAME: WEST CORNWALL TWP MUNICIPAL AUTHORITY SERIES B DATE THE REBATE COMPUTATION WAS PERFORMED: 05/12/2017 SCHEDULE K, PART II LINE 3, COLUMN A A COMBINATION OF THE ISSUE PRICE PLUS INVESTMENT EARNINGS OF $332,449. SCHEDULE K, PART II LINE 3, COLUMN B A COMBINATION OF THE ISSUE PRICE PLUS INVESTMENT EARNINGS OF $2,957. THE 2015 NOTES CONSTITUTE A DRAW DOWN LOAN WITHIN THE MEANING OF REGULATION SECTION 1.150-1(C)(4). OF THE ORIGINAL AVAILABLE AMOUNT, $2,370,000 WAS NOT NEEDED TO COMPLETE THE PROJECT. SCHEDULE K, PART I, LINE C, COLUMN F A) THE DESIGN, ACQUISITION, CONSTRUCTION, AND EQUIPPING OF A NEW 15-UNIT INDEPENDENT LIVING BUILDING TO BE KNOWN AS THE "WHEATON APARTMENTS - PHASE 2" WHICH WILL BE ADJACENT TO THE CCRC'S MAIN ENTRANCE BUILDING AND ADJOINING THE EXISTING WHEATON APARTMENTS - PHASE 1; B) AND SHALL CONSIST OF THE FOLLOWING COMPONENTS: (I) A THREE-STORY, 15-UNIT APARTMENT BUILDING; (II) STORAGE AREAS; (III) TEN (10) ADDITIONAL COVERED CARPORTS; AND (IV) RELATED INFRASTRUCTURE AND OTHER CAPITAL IMPROVEMENTS OR ACQUISITIONS. SCHEDULE K, PART II LINE 3, COLUMN C PART II, LINE 3 IS A COMBINATION OF THE ISSUE PRICE PLUS INVESTMENT EARNINGS OF $4,679 SCHEDULE K, PART IV, ARBITRAGE, LINE 2C: THE 2009 ARBITRAGE CALCULATION WAS COMPLETED BY A FIRM CALLED THE ARBITRAGE GROUP FROM HOUSTON, TX. AN INQUIRY WAS MADE IN 2015 ABOUT THE UPDATED CALCULATION, AND THEIR RESPONSE WAS THAT WITH NO DEBT SERVICE FUND THERE WAS NO REBATE SUBJECT TO ARBITRAGE. X 3 276960 NYSE 0 0 0 0 PART I, COLUMN (B): THE NUMBER ON PART I, COLUMN B REPRESENTS NUMBER OF DONORS. FORM 990, PART VI, SECTION B, LINE 11B BEFORE IT IS SUBMITTED TO THE IRS, FORM 990 WILL BE REVIEWED BY THE FINANCE COMMITTEE OF THE BOARD AT EITHER A REGULARLY SCHEDULED MEETING OR A SPECIALLY CALLED MEETING. THE REVIEW WILL BE CONDUCTED BY THE CEO AND THE CFO. THE REVIEW USUALLY CONSISTS OF LINE BY LINE ASSESSMENT AND DISCUSSION OF ALL RELEVANT SECTIONS AND LINE ITEMS. THE ENTIRE BOARD THEN RECEIVES A COPY OF THE FINAL 990 BEFORE IT IS FILED WITH THE IRS. 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. THE LEADINGAGE PA ANNUAL WAGE SURVEY IS USED FOR DETERMINING COMPARABLE SALARIES FOR THE EXECUTIVE MANAGEMENT. 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 114,047. FORM 990, PART XI, LINE 2C: THE PROCESSES USED BY THE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT HAVE NOT CHANGED FROM THE PRIOR YEAR.