2020-09-15T10:05:31-05:00 2019-12-31 410746749 CLIFTONLARSONALLEN LLP 610 W GERMANTOWN PIKE SUITE 400 PLYMOUTH MEETING PA 19462 990 2019-01-01 231379512 DUNWOODY VILLAGE DUNW 6103594400 3500 WEST CHESTER PIKE NEWTOWN SQUARE PA 19073 SHERRY L SMYTH PRESIDENT AND CEO 6103594400 2020-09-09 1 SETH BRODY P01586423 2156433900 2020-09-09 67.137.57.251 2020-09-09 16:16:08 ED P B9410AED5E3544F88E7F1364350661432485FF60 F4BDDEB180AEA715529C459848FD2644064467CF 2019 2021-01-29 14:40:06Z SHERRY L SMYTH 3500 WEST CHESTER PIKE NEWTOWN SQUARE PA 19073 39896613 0 X WWW.DUNWOODY.ORG X 1974 PA CONTINUING CARE RETIREMENT COMMUNITY LOCATED IN NEWTOWN SQUARE, PENNSYLVANIA 18 17 609 133 0 0 9920 115962 35671198 37147810 580709 1092019 92562 91566 36354389 38447357 454648 597031 0 0 20092928 20802381 0 0 0 14086405 14821718 34633981 36221130 1720408 2226227 106525233 111476917 88957062 88429513 17568171 23047404 THE MISSION OF DUNWOODY VILLAGE IS TO PROVIDE A WELCOMING AND COMPASSIONATE COMMUNITY WITH DISTINCTIVE RESIDENTIAL AND HEALTHCARE SERVICES THAT PROMOTE WELLNESS, DIGNITY, AND RESPECT FOR OUR RESIDENTS AND HOME-BASED CLIENTS. 0 0 29302522 194052 36595732 SENIOR LIVING - DUNWOODY VILLAGE IS A CONTINUING CARE RETIREMENT COMMUNITY THAT PROVIDES CARE FOR RESIDENTIAL LIVING, PERSONAL CARE AND SKILLED NURSING AND MEDICAL CARE TO ITS ELDERLY RESIDENTS/PATIENTS. 281341 402979 552078 FINANCIAL SUPPORT - A NUMBER OF RESIDENTS ARE SUBSIDIZED THROUGH A TRUST FUND AND DONATIONS. THIS FUND PROVIDES RESIDENTIAL SERVICES AND AMENITIES AS WELL AS HEALTHCARE SERVICES TO AGE-QUALIFIED INDIVIDUALS. 29583863 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 X 28 0 609 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 17 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 PA X LEONARD DACHINO CONTROLLER 6103594454 3500 WEST CHESTER PIKE NEWTOWN SQUARE PA 19073 EDWARD CHIOSSO CHAIRMAN OF THE BOARD 3.00 0.00 X X 0 0 0 PETER E BORT 1ST VICE PRESIDENT 2.00 0.00 X X 0 0 0 ERIN L HAAS 2ND VICE PRESIDENT 2.00 0.00 X X 0 0 0 ANNE MORSE SECRETARY 2.00 0.00 X X 0 0 0 SHERRY L SMYTH PRESIDENT AND CEO 37.50 0.00 X X 324338 0 35105 KENNETH T ENGLE TRUSTEE 2.00 0.00 X 0 0 0 STEPHANIE STRID-DAVIS TRUSTEE 2.00 0.00 X 0 0 0 THEODORE BREDIKIN TRUSTEE 2.00 0.00 X 0 0 0 RICHARD GREENE TRUSTEE 2.00 0.00 X 0 0 0 JASON DARRACH TRUSTEE 2.00 0.00 X 0 0 0 STEPHEN YOUNG TRUSTEE 2.00 0.00 X 0 0 0 DR DAVID JONES TRUSTEE 2.00 0.00 X 0 0 0 CONNIE CARINO TRUSTEE 2.00 0.00 X 0 0 0 BERT DALBY TRUSTEE 2.00 0.00 X 0 0 0 REID SMITH TRUSTEE 2.00 0.00 X 0 0 0 ROBERT EDMINSTON TRUSTEE 2.00 0.00 X 0 0 0 CHARLES LADNER TRUSTEE 2.00 0.00 X 0 0 0 PATRICK BURKE TRUSTEE 2.00 0.00 X 0 0 0 CHARLES E RAMMEL TRUSTEE - LEFT APR 2019 2.00 0.00 X 0 0 0 KATHRYN A BARTON DIRECTOR OF OPERATIONS 37.50 1.50 X 185858 0 10732 LEONARD DACHINO CONTROLLER 37.50 1.50 X 119729 0 23301 BRANDON JOLLY DIRECTOR OF HEALTH SERVICES 37.50 0.00 X 147338 0 27525 ELAINE KAISER DIRECTOR OF MARKETING 37.50 0.00 X 141367 0 17699 WESLEY KUEHNLE DIRECTOR OF FACILITIES 37.50 0.00 X 140117 0 10828 JOHN ALBERICI JR DIRECTOR OF DINING SERVICES 37.50 0.00 X 119410 0 14879 CURT SAYERS DIRECTOR OF HUMAN RESOURCES 37.50 0.00 X 109088 0 14492 1287245 0 154561 10 0 1 0 RUMFORD AND RUMFORD INC 400 WEST STATE STREET MEDIA PA 19063 BUILDING CONTRACTOR 3213422 GENESIS REHABILITATION SERVICES PO BOX 821322 PHILADELPHIA PA 19182 THERAPY CONTRACTOR 1351724 BERNARDON 123 JUSTISON STREET STE 101 WILMINGTON DE 19801 PROFESSIONAL SERVICES 608006 INDUSTRIAL MECHANICAL CONTRACTORS INC 240 TANNER AVENUE HATBORO PA 19040 ELEVATOR MECHANICAL SERVICES 572956 AMY LAWLOR INTERIORS 735 HAMILTON ROAD BRYN MAWR PA 19010 INTERIOR DESIGN 234339 19 115962 115962 RESIDENT CARE FEES 623000 21067529 21067529 MEDICAL CARE FEES 623000 9114028 9114028 AMORT. OF DEFERRED ENTRY FEES 623000 6592516 6592516 RESIDENT SERVICE FEE 623000 272409 272409 SOCIAL ENGAGEMENT FOOD/BEVERAGE 722515 51971 51971 49357 49357 37147810 707560 707560 91566 0 91566 91566 91566 1822715 11000 1449256 0 373459 11000 384459 384459 38447357 37147810 0 1183585 597031 597031 699063 699063 16452032 15610476 841556 520227 497478 22749 2181081 1434725 746356 949978 864645 85333 34173 34173 50063 50063 33395 33395 1573387 1248580 324807 413274 351516 61758 474987 358854 116133 196132 45318 150814 4772877 3343434 1429443 1227246 1227246 4992768 4480225 512543 319738 17903 301835 MEDICAL SUPPLIES 344872 344872 REPAIRS/MAINTENANACE 271447 271447 BAD DEBT 49375 49375 UNIFORMS 43601 43601 24383 24383 36221130 29583863 6637267 0 1877111 1048606 6816335 6621196 2601019 2675140 14181 15402 579450 586720 130119092 54075420 74244300 76043672 19976546 23987582 416291 498599 106525233 111476917 4451825 4237102 51222088 52045516 31415628 30679617 1867521 1467278 88957062 88429513 X 13434205 18891773 4133966 4155631 17568171 23047404 106525233 111476917 X 2226227 3382738 -129732 X 0 1 X 1 0 X 2581 185978 36395 9920 115962 350836 30972666 32495173 35113565 35671198 37147810 171400412 30975247 32681151 35149960 35681118 37263772 171751248 0 0 0 171751248 558820 517325 600102 633181 799126 3108554 558820 517325 600102 633181 799126 3108554 31534067 33198476 35750062 36314299 38062898 174859802 0.98220 0.97960 0.01780 0.01690 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 19386854 67115 4149040 296921 6151 27430 23272507 20975460 2486 -1261620 267497 7875 54100 19386854 17775576 29911 3440064 239966 6975 23150 20975460 17158156 25000 894457 236873 65164 17775576 15457193 2128915 370061 57891 17158156 0.76520 0.04950 0.18530 0 0 123576853 51494521 72082332 4718333 2225147 2493186 1823906 355752 1468154 76043672 INTEREST RATE SWAP AGREEMENT 909328 REFUNDABLE DEPOSITS FROM PROSPECTIVE RESIDENTS 557950 1467278 X PART V, LINE 4: ENDOWMENT FUNDS INCLUDE BOARD DESIGNATED OR QUASI-ENDOWMENT FUNDS, MEDICAL RESERVE FUND, RESIDENT'S ENDOWMENT FUND, RESIDENT'S RESERVE FUND, MEMORIAL GARDEN FUND AND TRUST FUND. THE MEDICAL RESERVE AND RESIDENT'S ENDOWMENT FUNDS PROVIDE FUNDS TO HELP SUPPORT THE CARE OF CERTAIN RESIDENTS WHO ARE UNABLE TO PAY THEIR MONTHLY FEE. THE MEMORIAL GARDEN FUND IS A SPECIFIC-PURPOSE FUND USED FOR THE MAINTENANCE OF A GARDEN DEDICATED TO THE MEMORY OF PAST RESIDENTS. THE TRUST FUND IS A PERMANENTLY RESTRICTED FUND, INCOME AND GAINS EARNED BY THE TRUST ARE UNRESTRICTED AND AVAILABLE FOR USE AS DESIGNATED BY THE BOARD OF TRUSTEES. PART X, LINE 2: DUNWOODY VILLAGE IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE CODES. DUNWOODY FOLLOWS THE GUIDANCE IN THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE GUIDANCE CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THE GUIDANCE FURTHER PRESCRIBES RECOGNITION AND MEASUREMENT OF TAX PROVISIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE APPLICATION OF THIS STANDARD HAS NO IMPACT ON DUNWOODY'S CONSOLIDATED FINANCIAL STATEMENTS. 1 PER DIEM SUBSIDY FOR PERSONAL CARE RESIDENTS 5 402979 RESIDENT RESERVE 8 194052 PART I, LINE 2: DESCRIPTION OF ORGANIZATION'S PROCEDURES FOR MONITORING USE OF GRANTS - DUNWOODY VILLAGE PROVIDES FINANCIAL ASSISTANCE TO CERTAIN ELIGIBLE RESIDENTS TO PAY FOR MONTHLY AND MEDICAL CARE FEES. THE INITIAL APPLICATION IS REVIEWED BY TOP MANAGEMENT AND IF DEEMED ELIGIBLE FOR FINANCIAL ASSISTANCE THE APPLICATION IS FORWARDED TO THE APPROPRIATE COMMITTEE FOR FINAL APPROVAL. ONCE APPROVED THE PAPERWORK IS FORWARDED TO THE ACCOUNTING OFFICE FOR PROCESSING OF THE GRANT. THE OFFICE OF THE CONTROLLER MONITORS THE GRANT ON AN ONGOING BASIS. NO FUNDS ARE RELEASED TO RECIPIENTS DIRECTLY, THEY ARE INTERNALLY CREDITED TO A RESIDENTS ACCOUNTS, AS SUCH THE ORGANIZATION IS ABLE TO ENSURE FUNDS ARE USED FOR THEIR INTENDED PURPOSE. X X X X 0 0 0 0 0 0 0 1 0 SHERRY L SMYTH PRESIDENT AND CEO 264338 0 60000 0 0 0 15400 0 19705 0 359443 0 0 0 KATHRYN A BARTON DIRECTOR OF OPERATIONS 153406 0 32452 0 0 0 10343 0 389 0 196590 0 0 0 BRANDON JOLLY DIRECTOR OF HEALTH SERVICES 128291 0 19047 0 0 0 7141 0 20384 0 174863 0 0 0 ELAINE KAISER DIRECTOR OF MARKETING 123061 0 18306 0 0 0 7293 0 10406 0 159066 0 0 0 WESLEY KUEHNLE DIRECTOR OF FACILITIES 133675 0 6442 0 0 0 3541 0 7287 0 150945 0 0 0 PART I, LINE 7 ANY BONUS PAID IS EVALUATED AS PART OF THE EMPLOYEE'S OVERALL COMPENSATION REVIEW, WHICH INCLUDES COMPARABILITY DATA AND INDEPENDENT PERSONS. THE REVIEW PROCESS AND FINAL DETERMINATIONS ARE TIMELY DOCUMENTED AS PART OF COMMITTEE MINUTES AND/OR THE EMPLOYEE'S PERSONNEL FILE. DETERMINING THE AMOUNT OF THE BONUS INVOLVES THE DISCRETION OF THOSE INDEPENDENT PEOPLE INVOLVED IN THE REVIEW, BASED ON THEIR EVALUATION OF EMPLOYEE PERFORMANCE AS COMPARED TO GOALS AS PART OF A FORMAL 'GRADING' PROCESS. BONUSES ARE LIMITED TO A MAXIMUM PERCENTATGE OF THE EMPLOYEE'S SALARY, THE MAXIMUM IS DOCUMENTED IN THE ORGANIZATION'S FORMAL POLICIES. ALL BONUSES ARE INCLUDED IN W-2 COMPENSATION, THE 2019 BONUSES FOR THOSE LISTED ON FORM 990, PART VII, SECTION A, LINE 1 ARE AS FOLLOWS: KATHRYN A. BARTON $32,452 LEONARD DACHINO $4,562 BRANDON JOLLY $19,047 ELAINE KAISER $18,306 WESLEY KUEHNLE $6,442 JOHN ALBERICI, JR. $5,677 CURT SAYERS $5,968 A DELAWARE COUNTY AUTHORITY REVENUE BONDS SERIES OF 2013 231973437 NONEAVAIL 2013-12-20 35000000 REFUND 2003 & 2006 SERIES BONDS, FUND CAMPUS AND CARRIAGE HOME PROJECTS 0 0 0 A 4175020 35000000 239226 560317 15231159 18969298 2017 1 0 1 1 A 0 0 0 0 0 0 1 A 0 1 0 0 1 0 0 0 1 A 1 FORM 990, PART V, LINES 1 AND 2: DUNWOODY VILLAGE HAS TWO ACTIVE EMPLOYER IDENTIFICATION NUMBERS (EIN). THE FORM 990 IS FILED UNDER EIN 23-1379512, THE 1099S, W-2S AND OTHER PAYROLL TAX FILINGS ARE ALL FILED UNDER EIN 23-1888807. DUNWOODY VILLAGE IS IN THE PROCESS OF CONSOLIDATING THE EINS WITHOUT CAUSING CONCERN OR FUTURE ISSUES FOR THE ORGANIZATION OR ITS EMPLOYEES. THE CONSOLIDATION PROCESS HAS BEEN DELAYED DUE TO THE IMPACTS OF COVID-19. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THE OFFICERS OF THE CORPORATION AND OTHER TRUSTEES THAT MAY BE NAMED TO THE COMMITTEE BY THE CHAIR. THE EXECUTIVE COMMITTEE: (A) SHALL HAVE AND EXERCISE THE AUTHORITY OF THE BOARD OF TRUSTEES IN THE MANAGEMENT OF THE BUSINESS OF THE CORPORATION AND SHALL: (I) ACT AS AN ETHICS COMMITTEE WHEN NEEDED TO DEVELOP POLICIES AND GUIDELINES FOR HANDLING OF ETHICAL ISSUES AND REVIEW AND GIVE CONSULTATION INVOLVING ETHICAL DIFFICULTIES. (II) CONDUCT PERFORMANCE REVIEW OF PRESIDENT CHIEF EXECUTIVE OFFICER. (III) MONITOR EFFECTIVENESS AND APPROVE INCENTIVE COMPENSATION OF EMPLOYEES UNDER INCENTIVE COMPENSATION PROGRAMS. (IV) REVIEW AND RECOMMEND TO THE BOARD CHANGES TO THE HUMAN RESOURCES POLICY AND BENEFIT PLANS OF THE CORPORATION. (V) SUCH OTHER DUTIES AND FUNCTIONS AS MAY BE ASSIGNED BY THE BOARD. (B) THE EXECUTIVE COMMITTEE, HOWEVER, SHALL NOT HAVE ANY POWER OR THE AUTHORITY AS TO THE FOLLOWING: (I) THE FILLING OF VACANCIES IN THE BOARD OF TRUSTEES. (II) THE ADOPTION, AMENDMENT OR REPEAL OF (THE) BYLAWS OF THE CORPORATION. (III) THE AMENDMENT OR REPEAL OF ANY RESOLUTION OF THE BOARD. (IV) ACTION ON MATTERS ASSIGNED BY (THE) BYLAWS OR RESOLUTION OF THE BOARD OF TRUSTEES TO ANOTHER COMMITTEE OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND THEN REVIEWED BY THE FINANCE COMMITTEE. IN ADDITION, ALL VOTING BOARD MEMBERS WILL RECEIVE A COPY OF THE FORM 990 PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE. FOR THE 2019 FORM 990, IN ORDER TO HONOR A DONOR REQUEST FOR ANONYMITY THE COPY OF THE FORM 990 REVIEWED BY THE FINANCE COMMITTEE AND RECEIVED BY THE BOARD WILL HAVE THE SCHEDULE B DONOR NAMES AND ADDRESSED REDACTED. FORM 990, PART VI, SECTION B, LINE 12C DUNWOODY VILLAGE REQUIRES THAT EACH TRUSTEE, OFFICER, EMPLOYEE AND MEMBER OF THE CLINICAL STAFF CONDUCT THEIR AFFAIRS IN AN ETHICAL MANNER AND IN A WAY THAT AVOIDS CONFLICTS OF INTEREST. ANY POTENTIAL CONFLICT OF INTEREST THAT THE MEMBERS OF DUNWOODY VILLAGE AND ITS RELATED PARTIES MAY HAVE IS DISCLOSED IN WRITING TO THE CORPORATE COMPLIANCE OFFICER. IF A CONFLICT OF INTEREST SHOULD ARISE FROM A VOTING BOARD MEMBER, THAT BOARD MEMBER WOULD BE PROHIBITED FROM VOTING ON THOSE SPECIFIC CONFLICTING MATTERS. USE OF POSITION TO SECURE ANY SPECIAL DISCOUNT OR OTHER FAVORABLE TREATMENT FROM ANY PERSON OR ORGANIZATION WITH WHICH DUNWOODY VILLAGE DOES OR IS SEEKING TO DO BUSINESS WITH IS PROHIBITED. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMPENSATION PHILOSOPHY APPLIES TO THE PRESIDENT/CEO, OTHER OFFICERS AND ANY KEY EMPLOYEES. THE EXECUTIVE COMPENSATION PHILOSOPHY IS TO MAINTAIN A PACKAGE OF SALARY AND BENEFITS THAT WILL ENSURE THAT DUNWOODY VILLAGE WILL CONSISTENTLY ATTRACT AND RETAIN COMPETENT EXECUTIVE MANAGEMENT. AT LEAST EVERY OTHER YEAR SALARY AND BENEFITS PAID BY SIMILAR ORGANIZATIONS WILL BE REVIEWED THROUGH WAGE AND BENEFITS SURVEYS BY THE HUMAN RESOURCES DIRECTOR. THE HUMAN RESOURCES DIRECTOR WILL ADVISE THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES HOW THE EXECUTIVE COMPENSATION COMPARES WITH THAT BEING PAID BY SIMILAR ORGANIZATIONS FOR SIMILAR POSITIONS. EMPLOYEE COMPENSATION IS ALSO REVIEWED AND COMPARED WITH NATIONAL AND STATE ASSOCIATIONS WAGE SURVEYS OF SIMILAR CCRC ENTITIES. FOR OTHER OFFICER AND KEY EMPLOYEE POSITIONS THE PRESIDENT/CEO ALSO WORKS WITH THE EXECUTIVE COMMITTEE AND COMPARABILITY DATA PULLED BY THE HUMAN RESOURCES DIRECTOR TO DETERMINE APPROPRIATE COMPENSATION. REVIEW OF THE PRESIDENT/CEO COMPENSATION IS COMPLETED ANNUALLY BY THE BOARD OF TRUSTEES. REVIEW OF 2018 PERFORMANCE AND COMPENSATION OF CONTROLLER, DIRECTOR OF OPERATIONS AND THE PRESIDENT/CEO OCCURED IN MARCH 2019. THE EXECUTIVE COMMITTEE HAD A TELEPHONE MEETING TO DISCUSS 2019 PERFORMANCE AND COMPENSATION OF THE DIRECTOR OF OPERATIONS AND THE PRESIDENT/CEO IN MARCH 2020. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE INCLUDED IN THE DUNWOODY ANNUAL REPORT BOOKLET. THE CONFLICT OF INTEREST POLICY AND GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF INTEREST RATE SWAP -129,732. DUNWOODY LONG TERM CARE SERVICES 3500 WEST CHESTER PIKE NEWTOWN SQUARE PA 19073 ELDERLY CARE PA 78203 840035 DUNWOODY VILLAGE INC THE DUNWOODY TRUST 3500 WEST CHESTER PIKE NEWTOWN SQUARE PA 19073 CHARITY CARE FUNDING PA 803308 3896347 DUNWOODY VILLAGE INC DUNWOODY ALLIED SERVICES INC 3500 WEST CHESTER PIKE NEWTOWN SQUARE PA 19073 232854206 ELDERLY CARE PA 501(C)(3) LINE 12A, I DUNWOODY VILLAGE 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 DUNWOODY ALLIED SERVICES J 54720 FMV DUNWOODY ALLIED SERVICES Q 120000 FMV