2019-11-13T16:04:47-06:00 2018-12-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2018-01-01 231382402 FREDERICK MENNONITE COMMUNITY FRED 6107547878 2849 BIG ROAD PO BOX 498 FREDERICK PA 194350498 BRIAN FALLON V.P. FINANCE 6107547878 2019-11-12 1 KERRI N BOGDA CPA P00760402 7177404863 216.255.126.197 2019-11-12 09:18:45 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 45D50D8E3994CEF8BF8842BFE43A81B55B26F885 2018 2020-03-31 21:24:44Z FREDERICK LIVING JOHN HENDRICKSON 2849 BIG ROAD PO BOX 498 FREDERICK PA 194350498 22598376 0 X WWW.FREDERICKLIVING.ORG X 1973 PA A WELCOMING, FAITH-BASED CONTINUING CARE RETIREMENT COMMUNITY OFFERING VARIOUS SERVICES. 10 10 417 160 628 0 443845 269313 20904129 21440169 73372 322656 257269 260968 21678615 22293106 12122 17502 0 0 10773211 10971777 0 0 122921 9992807 11200765 20778140 22190044 900475 103062 56847784 57524568 45381661 46541341 11466123 10983227 X IN THE SPIRIT OF CHRISTIAN LOVE, FREDERICK LIVING CARES FOR AND ENRICHES THE LIVES OF OLDER ADULTS, WHILE VALUING THE STAFF, VOLUNTEERS AND COMMUNITY THAT SERVE THEM. 0 0 19061585 17502 21440169 FREDERICK LIVING OPERATES A CONTINUING CARE RETIREMENT COMMUNITY (LIFE PLAN COMMUNITY), WHICH PROVIDES HOUSING, HEALTH CARE, AND OTHER RELATED SERVICES TO PRIMARILY OLDER ADULTS THROUGH THE OPERATION OF A 61-BED NURSING FACILITY, A 104-BED PERSONAL CARE FACILITY, 31 PERSONAL CARE DEMENTIA UNITS, AND 166 RESIDENTIAL LIVING APARTMENTS AND COTTAGES.FREDERICK LIVING ALSO PROVIDES CHARITY CARE TO RESIDENTS WHO MEET CERTAIN CRITERIA WITHOUT CHARGE OR AT AMOUNTS LESS THAN ESTABLISHED RATES. CHARGES FORGONE FOR SERVICES RENDERED AND SUPPLIES FURNISHED UNDER THE CHARITY CARE POLICY AMOUNTED TO APPROXIMATELY $333,000 IN 2018.IN 2018, FREDERICK LIVING PROVIDED APPROXIMATELY $886,000 TOWARD DIRECT BENEVOLENT CARE AND SUBSIDIZED ALLOWANCES TO RESIDENTS. IN ADDITION, FREDERICK LIVING CONTRIBUTED FINANCIALLY TO MANY NON-PROFIT ORGANIZATIONS INCLUDING THE ALZHEIMER'S ASSOCIATION, LOCAL AMBULANCE AND FIRE COMPANIES, AND A VARIETY OF MINISTRIES LOCATED THROUGHOUT THE AREA. FREDERICK LIVING ALSO ALLOWS LOCAL ORGANIZATIONS/GROUPS TO MEET ON CAMPUS AT NO CHARGE. THESE GROUPS HAVE INCLUDED THE ALZHEIMER'S SUPPORT GROUP, UPPER PERKIOMEN CHAMBER OF COMMERCE, BOYERTOWN SCHOOL DISTRICT ATHLETIC CLUBS, AND CHURCH RELATED MINISTRIES. FREDERICK LIVING IS COMMITTED TO PARTNERING WITH OUR LOCAL COMMUNITY AND HAVING A POSITIVE IMPACT THROUGH COLLABORATION AND ACTIVE PARTICIPATION. FOR CALENDAR YEAR 2018, THE AVERAGE OCCUPANCY PERCENTAGE IS 96% FOR RESIDENTIAL LIVING, 93% FOR PERSONAL CARE AND 87% FOR SKILLED BEDS 19061585 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 29 0 417 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 X 10 10 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X BRIAN FALLON VP FINANCE 6107547878 2849 BIG ROAD RT 73 PO BOX 498 FREDERICK PA 19435 BOB BRICKER CHAIR 1.00 0.00 X X 0 0 0 NATHAN YORGEY VICE CHAIR 1.00 0.00 X X 0 0 0 CINDY RAUB SECRETARY 1.00 0.00 X X 0 0 0 NATE WEAVER TREASURER 1.00 0.00 X X 0 0 0 MICHELLE FORSELL DIRECTOR 1.00 0.00 X 0 0 0 JIM LONGACRE DIRECTOR 1.00 0.00 X 0 0 0 BOB NASE DIRECTOR 1.00 0.00 X 0 0 0 DEAN STOESZ DIRECTOR 1.00 0.00 X 0 0 0 WARREN TYSON DIRECTOR 1.00 0.00 X 0 0 0 STEVE WEIDNER DIRECTOR 1.00 0.00 X 0 0 0 JOHN HENDRICKSON CEO 40.00 0.00 X 205073 0 22923 BRIAN FALLON VPF 40.00 0.00 X 118984 0 16008 MATT GIANNINI PROJECT MANAGER 40.00 0.00 X 106976 0 13813 431033 0 52744 3 0 1 0 JOHN GARRIS HOMES INC 527 MAIN STREET HARLEYSVILLE PA 19438 CONSTRUCTION 2524527 SODEXO INC & AFFILIATES PO BOX 360170 PITTSBURGH PA 15251 FOOD SERVICE 1833829 SYMBRIA REHAB 28100 TOURCH PARKWAY WARRENVILLE PA 60555 PHYSICAL THERAPY 886809 MOSTELLER & ASSOCIATES 2433 MORGANTOWN ROAD READING PA 19607 HR CONSULTANTS 341974 UR NEW HOME LLC PO BOX 401 SWARTHMORE PA 19081 CONSTRUCTION 330119 23 269313 3100 269313 NET RESIDENT SVC REV 623000 21316425 21316425 PA NURSING HM ASSESSMT 623000 123744 123744 21440169 128477 128477 3000 1990 1010 1010 628 382 497459 303129 151 194330 -151 194179 194179 MEAL REVENUE 722210 119496 7958 111538 BARBER/BEAUTY SHOP REVENUE 812900 79546 79546 COVENANT HEALTH ALLIANCE OF PA RE 900099 22904 22904 38012 38012 259958 22293106 21448127 628 575038 X 17502 17502 483778 483778 8271473 7409612 776923 84938 164838 164838 1303736 1151760 151976 747952 649931 91733 6288 21826 21826 68112 68112 41184 41184 3795173 3161180 633831 162 84399 64167 20232 635421 490967 141831 2623 60917 12705 44749 3463 1280948 1280948 36340 19713 14921 1706 67357 42017 23482 1858 718872 718872 2837066 2837066 203427 203427 REPAIRS & MAINTENANCE 335199 335199 PHARMACY 198682 198682 FOOD, ENTERTAINMENT & A 176947 153197 23186 564 PA NURSING HOME ASSESSM 141455 141455 497440 237352 259001 1087 22190044 19061585 3005538 122921 891209 867518 7176504 4073514 789076 1235438 322538 405075 80596726 38353497 39218644 42243229 6547758 6981420 1902055 1718374 56847784 57524568 2336125 1850260 11756511 14270378 19287256 18688644 1398541 10603228 11732059 45381661 46541341 X 10309613 9915985 8000 19000 1148510 1048242 11466123 10983227 56847784 57524568 X 103062 -485690 -100268 X 0 1 X 1 0 X 176057 376569 369814 443845 269313 1635598 18008680 18861481 19460273 20904129 21448127 98682690 18184737 19238050 19830087 21347974 21717440 100318288 5480 5480 0 5480 5480 100312808 198654 79679 94253 97935 128477 598998 19258 3081 960 23299 217912 82760 94253 98895 128477 622297 960 629 1589 252802 192486 207121 256309 252000 1160718 18655451 19513296 20131461 21704138 22098546 102102892 0.98250 0.98130 0.00610 0.00760 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: ALL OTHER REV - 2014 AMOUNT: $ 40,839. 2015 AMOUNT: $ 17,894. 2016 AMOUNT: $ 3,710. 2017 AMOUNT: $ 4,037. 2018 AMOUNT: $ 2,546. BARBER/BEAUTY SHOP REVENUE - 2014 AMOUNT: $ 86,357. 2015 AMOUNT: $ 83,855. 2016 AMOUNT: $ 75,502. 2017 AMOUNT: $ 79,236. 2018 AMOUNT: $ 79,546. MEAL REVENUE - 2014 AMOUNT: $ 85,394. 2015 AMOUNT: $ 78,415. 2016 AMOUNT: $ 100,334. 2017 AMOUNT: $ 115,632. 2018 AMOUNT: $ 111,538. INSURANCE - 2014 AMOUNT: $ 40,212. IN-HOUSE CATERING - 2015 AMOUNT: $ 12,322. 2016 AMOUNT: $ 15,298. 2017 AMOUNT: $ 18,111. 2018 AMOUNT: $ 12,370. REBATE - 2016 AMOUNT: $ 7,538. 2017 AMOUNT: $ 15,866. SALES TAX REFUND - 2016 AMOUNT: $ 4,739. PCRRG POLICYHOLDER DIST - 2017 AMOUNT: $ 23,427. 2018 AMOUNT: $ 9,894. SALES TAX DISCOUNT - ATM FEE INCOME - REHAB CARE LAW SUIT SETTLEMENT - WASTE OIL RECYCLE - RESIDENT GARAGE RENTAL BILLED TO FAMILY - COPIES OF RECORDS TRICOUNTY - COVENANT HEALTH ALLIANCE OF PA REBATE - 2018 AMOUNT: $ 22,904. STERICYCLE SETTLEMENT - 2018 AMOUNT: $ 8,202. COTTAGE RENOVATION INCOME - MEDICARE ESCROW INTEREST INCOME - REFUND OF PRIOR YEAR DEPOSIT SFCS - 2018 AMOUNT: $ 5,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3900398 239476 -100038 40074 3999762 3482144 87822 352818 22386 3900398 3037894 232432 231729 19911 3482144 3058358 -1001 19463 3037894 2829275 187712 59592 18221 3058358 0.88630 0.11380 0.00000 0 0 870826 870826 71134381 32386480 38747901 7170343 5613621 1556722 1421176 353396 1067780 42243229 REFUNDABLE FEES AND DEPOSITS 11548141 RESIDENT TRUST FUNDS AND OTHER 30732 HEALTHCARE RESERVE 153186 11732059 21709289 -485690 -100268 -585958 22295247 -2141 -2141 22293106 22192185 2141 2141 22190044 0 22190044 PART V, LINE 4: THE PRINCIPAL GIFTS ARE TO BE HELD IN PERPETUITY, WHILE INCOME FROM THE FUND CAN BE USED TO SUPPORT FREDERICK LIVING'S OPERATIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: VALUATION LOSS, BENEFICIAL INTEREST IN PERPETUAL TRUSTS -51,898. DISTRIBUTION FROM BENEFICIAL INTEREST IN PERPETUAL TRUSTS -36,516. VALUATION LOSS, TERM ENDOWMENT RECEIVABLE -11,854. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -1,990. LOSS ON DISPOSAL OF ASSETS NETTED AGAINST EXPENSES -151. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 1,990. LOSS ON DISPOSAL OF ASSETS NETTED AGAINST EXPENSES 151. 1 UPPER FREDERICK FIRE COMPANY PO BOX 29 PERKIOMENVILLE PA 18074 232536883 501(C)(3) 5700 FINANCIAL SUPPORT 1 0 PART I, LINE 2: THE ORGANIZATION PROVIDES FUNDS TO LOCAL CHARITABLE ORGANIZATIONS, SUCH AS THE FIRE DEPARTMENT, TO PROVIDE THEM WITH FINANCIAL SUPPORT. FREDERICK LIVING DOES NOT DIRECTLY MONITOR THE USE OF THESE GIFTS BY THE ORGANIZATIONS BUT IS AWARE OF THEIR REPUTATION WITHIN THE COMMUNITY. X X X 0 0 0 0 0 0 0 0 0 JOHN HENDRICKSON CEO 205073 0 0 0 0 0 10281 0 12642 0 227996 0 0 0 PART I, LINE 3 CEO COMPENSATION IS REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. OFFICERS AND KEY EMPLOYEE COMPENSATION ARE REVIEWED BY THE CEO ANNUALLY DURING BUDGET DISCUSSION. SALARIES ARE COMPARED TO THE MOST RECENT LEADINGAGE SALARY SURVEY AS WELL AS REVIEWED AGAINST LOCAL COMPETITORS. THE FINANCE COMMITTEE REVIEWS AND APPROVES THE BUDGET ON AN ANNUAL BASIS. REVIEW AND APPROVAL PROCESS IS DOCUMENTED VIA COMMITTEE MINUTES. A FRANCONIA TWP INDUSTRIAL DEVELOPMENT AUTHORITY 232268091 2017-12-28 19551492 REFINANCE 05, 07, 09 & 15 BONDS 0 0 0 A 610723 19551492 237116 3788365 15526011 2017 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 1 0 0 0 0 0 0 A 0 SCHEDULE K, PART III LINE 9; PART IV LINE 7; AND PART V FREDERICK MENNONITE COMMUNITY IS IN THE PROCESS OF PUTTING FORMAL WRITTEN POLICIES IN PLACE TO MONITOR AND COMPLY WITH ALL BOND REQUIREMENTS, INCLUDING ANY POTENTIAL VIOLATIONS OF FEDERAL TAX REQUIREMENTS. FORM 990, PART VI, SECTION A, LINE 3 DIETARY SERVICES ARE MANAGED BY SODEXO INC. AND AFFILIATES. FORM 990, PART VI, SECTION B, LINE 11B THE CFO AND CEO REVIEWED THE 990 IN DETAIL. PRIOR TO THE SUBMISSION OF FORM 990, THE BOARD RECEIVED FORM 990 FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS LOOKS AT THE SELF-MONITORING CONFLICT OF INTEREST POLICY AND EACH MEMBER IS REQUIRED TO DECLARE IF HE OR SHE NEEDS TO ABSTAIN FROM A VOTE WHERE THERE IS A POTENTIAL CONFLICT OF INTEREST. EACH DIRECTOR PROVIDES A SIGNED ANNUAL CONFLICT OF INTEREST STATEMENT TO ALICE BOATRIGHT, EXECUTIVE SECRETARY, WHO MONITORS COMPLIANCE WITH THE POLICY. AS FOR COMPLIANCE, FREDERICK LIVING CONTRACTS WITH FRIENDS SERVICE ALLIANCE WHICH PROVIDES OVERSIGHT OF OUR COMPLIANCE PROGRAM WHICH INCLUDES QUARTERLY LIAISON MEETINGS, QUARTERLY ON-SIGHT VISITS, AND A 24 HOUR HOTLINE. ALSO THE INTERNAL CORPORATE COMPLIANCE LIAISON PRESENTS A CORPORATE COMPLIANCE REVIEW AT THE MONTHLY EMPLOYEE/NEW EMPLOYEE ORIENTATION. FORM 990, PART VI, SECTION B, LINE 15 CEO COMPENSATION IS REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. OFFICERS AND KEY EMPLOYEE COMPENSATION IS REVIEWED BY THE CEO ANNUALLY DURING BUDGET DISCUSSION. SALARIES ARE COMPARED TO THE MOST RECENT LEADINGAGE SALARY SURVEY AS WELL AS REVIEWED AGAINST LOCAL COMPETITORS. THE FINANCE COMMITTEE REVIEWS AND APPROVES THE BUDGET ON AN ANNUAL BASIS. REVIEW AND APPROVAL PROCESS IS DOCUMENTED VIA COMMITTEE MINUTES. 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 IX, LINE 11G CONSULTANT FEES: PROGRAM SERVICE EXPENSES 36,355. MANAGEMENT AND GENERAL EXPENSES 579,386. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 615,741. CONTRACTED DINING SERVICES: PROGRAM SERVICE EXPENSES 1,846,790. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,846,790. CONTRACTED THERAPY SERVICES: PROGRAM SERVICE EXPENSES 839,562. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 839,562. MEDICAL PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 28,769. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,769. OTHER CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 1,861. MANAGEMENT AND GENERAL EXPENSES 2,506. FUNDRAISING EXPENSES 162. TOTAL EXPENSES 4,529. OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 407,843. MANAGEMENT AND GENERAL EXPENSES 51,939. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 459,782. FORM 990, PART XI, LINE 9: VALUATION LOSS, BENEFICIAL INTEREST IN PERPETUAL TRUSTS -51,898. DISTRIBUTION FROM BENEFICIAL INTEREST IN PERPETUAL TRUSTS -36,516. VALUATION LOSS, TERM ENDOWMENT RECEIVABLE -11,854.