2019-11-14T16:23:20-06:00 2019-06-30 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2018-07-01 231458000 MESSIAH HOME MESS 7176974666 100 MT ALLEN DRIVE MECHANICSBURG PA 17055 TRACY L BIESECKER CFO 7176974666 2019-11-12 1 KERRI N BOGDA CPA P00760402 7177404863 73.175.84.65 2019-11-12 22:55:54 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 DE17CE2927617F2361F49D5621C531FD5B4B384A 2018 2020-03-31 21:24:44Z MESSIAH LIFEWAYS AT MESSIAH VILLAGE CURTIS D STUTZMAN 100 MT ALLEN DRIVE MECHANICSBURG PA 17055 66892603 0 X WWW.MESSIAHVILLAGE.ORG X 1896 PA MINISTRY THAT RESPONSIBLY ENHANCES THE LIVES OF OLDER ADULTS WITH CHRIST-LIKE LOVE. 5 2 616 480 0 0 405977 1515529 40019775 46369017 7012621 3541215 1199630 1243993 48638003 52669754 0 0 0 0 18859751 19509468 0 0 0 27815677 32119545 46675428 51629013 1962575 1040741 188612420 188749546 138071521 142772346 50540899 45977200 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 41192363 0 46369017 THE FISCAL YEAR ENDING JUNE 30, 2019, MESSIAH HOME D/B/A MESSIAH LIFEWAYS AT MESSIAH VILLAGE ("MESSIAH VILLAGE") WAS FULL OF ACCOMPLISHMENTS AND POSITIVE GAINS. THE WELCOME CENTERS (ADMISSIONS) CONTINUED TO WORK HARD TO FILL UP THE NEWLY CONSTRUCTED RESIDENTIAL LIVING (RL) APARTMENTS IN VILLAGE SQUARE, PLUS MADE A STRONG PUSH TO FILL EXISTING APARTMENTS IN THE VILLAGE COMMONS, EXISTING ENHANCED LIVING (EL) APARTMENTS, AND THE NEWEST NEIGHBORHOOD IN EL - HOPEWELL. IN JANUARY 2019, VILLAGE SQUARE RL APARTMENTS HIT 100% RESERVED. FURTHERMORE, THE ACTUAL ENHANCED LIVING OCCUPANCY FOR LAUREL FINISHED ABOVE AT 96% VERSUS THE BUDGETED GOAL OF 94% FOR THE YEAR. CONTINUED ON SCHEDULE "O".THE RAMP UP OF THE NEW HOPEWELL PERSONAL CARE APARTMENTS IN EL SHOWED A STEADY CLIMB, GOING FROM 23.08% TO 63.91% OCCUPIED BY THE END OF THE YEAR.DONATIONS RECEIVED IN THE FISCAL YEAR ENDING JUNE 30, 2019 WERE $33,664 WITHOUT DONOR RESTRICTIONS AND $1,431,753 WITH DONOR RESTRICTIONS FOR A TOTAL OF $1,465,417. INCLUDED IN THE CONTRIBUTIONS WITH DONOR RESTRICTIONS WERE $183,677.18 IN REALIZED BEQUESTS DESIGNATED TO THE ENDOWMENT FUND FOR BENEVOLENT CARE. $630,000 WAS CONTRIBUTED BY A RESIDENT TO CREATE THE SNELBAKER MUSIC THERAPY PROGRAM, WHICH BRINGS BOARD-CERTIFIED MUSIC THERAPISTS TO MESSIAH LIFEWAYS AT MESSIAH VILLAGE TO WORK WITH RESIDENTS WITH COGNITIVE, EMOTIONAL, AND PHYSICAL NEEDS. OF THIS, $504,269.25 WAS ENDOWED, WHILE THE REMAINING AMOUNT CREATED AN IMMEDIATE OPERATING FUND TO BE UTILIZED DURING THE ENDOWMENT'S INITIAL INVESTMENT PERIOD.LOCATED IN BEAUTIFUL VILLAGE SQUARE, THE NEW CENTER FOR VITALITY & WELLNESS IS ENJOYING ITS HIGHEST MEMBERSHIP TO DATE WITH AS MANY AS 296 OFF-CAMPUS COMMUNITY MONTHLY MEMBERS COMPARED TO A HIGH OF 183 RESIDENT MONTHLY MEMBERS. MEMBERS ARE TAKING PART IN GROUP FITNESS CLASSES AND ENJOYING THE WARM, SALTWATER POOL THAT OFFERS SIGNIFICANT THERAPEUTIC BENEFITS. COUNTING RESIDENTS, COMMUNITY MEMBERS AND STAFF THERE WERE 759 ACTIVE MEMBERS FOR THE ENTIRE YEAR.VOLUNTEERS AGAIN PLAYED A VITAL ROLE IN ENHANCING LIFE ON THE MESSIAH VILLAGE CAMPUS. VOLUNTEERS GIVE IN A VARIETY OF WAYS, INCLUDING TRANSPORTING RESIDENTS TO REHAB AND SALON APPOINTMENTS, BRINGING PET THERAPY ANIMALS IN TO INTERACT WITH RESIDENTS, PLANTING FLOWERS AND MAINTAINING OUR BEAUTIFUL CAMPUS, OFFERING MUSIC IN THE NURSING NEIGHBORHOODS, AND MAKING BEAUTIFUL QUILTS AND HAND-CRAFTED ITEMS TO BENEFIT THE AUXILIARY. VOLUNTEERS' GENEROSITY OF GIVING TIME AND TALENT IMPACT NEARLY EVERY ASPECT OF LIFE AT MESSIAH VILLAGE. THIS YEAR, 480 VOLUNTEERS GAVE 26,902 HOURS OF SERVICE TO MESSIAH VILLAGE. BASED ON THE BUREAU OF LABOR AND STATISTICS FIGURES, VOLUNTEERS PROVIDED $670,935.88 WORTH OF SERVICE. MESSIAH VILLAGE WAS RECOGNIZED BY HARRISBURG MAGAZINE AS "SIMPLY THE BEST" SENIOR LIVING COMMUNITY IN THE REGION FOR 2019. 41192363 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 1 0 0 0 0 1 0 0 0 1 147 0 616 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 2 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X X TRACY L BIESECKER CFO 7176974666 100 MT ALLEN DRIVE MECHANICSBURG PA 17055 CURTIS D STUTZMAN CHAIR/PRESIDENT 12.00 28.00 X X 0 201202 29631 KELLI J MILLS VICE CHAIR/VP RESIDENT OPS. 15.00 25.00 X X 0 126689 2286 TRACY L BIESECKER SECRETARY/TREASURER/CFO 10.00 30.00 X X 0 141341 8787 GWEN LEE BOARD MEMBER 1.00 2.00 X 0 0 0 MONA ENGLE BOARD MEMBER 1.00 1.00 X 0 0 0 KARL J BRUMMER SENIOR VP OF MISSION INTEGRATION 14.00 26.00 X 0 147018 33567 ALICIA TITUS AS OF 1018 VP OF MISSION ADVANCEMENT 5.00 35.00 X 0 17773 31 CRYSTAL STAIR NURSING HEALTH ADMINISTRATOR 40.00 X 130823 0 21172 JESSICA MLADENOFF CLINICAL MANAGER 40.00 X 102028 0 29768 232851 634023 125242 2 0 1 0 CURA HOSPITALITY LLC PO BOX 743676 ATLANTA GA 303743676 DINING SERVICES PROVIDER 5839242 THE WHITING-TURNER CONTRACTING COMPANY PO BOX 17596 BALTIMORE MD 21297 GENERAL CONTRACTOR 4464579 ADVANTAGECARE REHABILITATION INC 5035 CLAIRTON BLVD PITTSBURGH PA 15236 OUTSOURCED REHABLITATION 2362206 WOHLSEN CONSTRUCTION COMPANY PO BOX 4612 LANCASTER PA 17604 GENERAL CONTRACTOR 2114959 GREENBRIER DEVELOPMENT LLC 3232 MCKINNEY AVE STE 1160 DALLAS TX 75204 PROJECT MANAGEMENT 841417 20 1515529 148766 1515529 NET RESIDENT SERVICE 623000 46162660 46162660 RENTAL INCOME - AFFILIATE 531120 206357 206357 46369017 2029139 2029139 51344 53138 -1794 -1794 -1794 15565579 116208 14013813 155898 1551766 -39690 1512076 1512076 MEAL REVENUE 722210 580150 580150 BARBER-BEAUTY SHOP REVENUE 812900 297127 297127 TRANSPORTATION REV. 900099 104496 104496 264014 264014 1245787 52669754 46369017 0 4785208 X 15111490 11815677 3295813 420215 328566 91649 2860964 2236988 623976 1116799 873225 243574 5755774 5755774 183048 183048 6729710 6729710 124887 124887 298694 265866 32828 143284 143284 2732382 2732382 128472 128472 31134 31134 3356346 3356346 7563446 7563446 205251 205251 MEALS/FOOD 1909387 1909387 MEDICAL SUPPLIES 1205500 1205500 REPAIRS & MAINTENANCE 494296 494296 NURSING HOME ASSESSMENT 407570 407570 850364 765263 85101 51629013 41192363 10436650 0 1994954 2455160 4049152 4697849 103784 28858 4618851 2640672 93579 0 741949 391019 189155020 75398184 119509626 113756836 51767013 59646725 5733512 5132427 188612420 188749546 6469931 4203398 27735618 32870981 88213762 85563873 14918 19182 15637292 20114912 138071521 142772346 X 31470318 25351219 6232488 6569297 12838093 14056684 50540899 45977200 188612420 188749546 X 1040741 45958 -2353712 -3296686 X 0 1 X 1 0 X 868413 886316 699584 405977 1515529 4375819 36967495 37122691 36459326 40019775 46369017 196938304 37835908 38009007 37158910 40425752 47884546 201314123 15140 10250 650 1460 27500 0 15140 10250 650 1460 27500 201286623 2719736 2298156 1264289 1844673 2080483 10207337 2719736 2298156 1264289 1844673 2080483 10207337 1049987 1111830 1049104 1193412 1245787 5650120 41605631 41418993 39472303 43463837 51210816 217171580 0.92690 0.92740 0.04700 0.04590 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: BAD DEBT RECOVERIES - 2016 AMOUNT: $ 11,543. BARBER-BEAUTY - 2014 AMOUNT: $ 247,828. 2015 AMOUNT: $ 257,538. 2016 AMOUNT: $ 262,733. 2017 AMOUNT: $ 276,999. 2018 AMOUNT: $ 297,127. FITNESS AND WELLNESS - 2016 AMOUNT: $ 54,490. 2017 AMOUNT: $ 77,951. 2018 AMOUNT: $ 82,647. AFFILIATE CHARGES/REIMBURSEMENTS - 2014 AMOUNT: $ 99,497. 2015 AMOUNT: $ 191,447. 2016 AMOUNT: $ 113,673. 2017 AMOUNT: $ 88,535. 2018 AMOUNT: $ 96,367. MEAL REVENUE - 2014 AMOUNT: $ 489,263. 2015 AMOUNT: $ 457,507. 2016 AMOUNT: $ 425,823. 2017 AMOUNT: $ 518,856. 2018 AMOUNT: $ 580,150. OTHER REVENUE - 2014 AMOUNT: $ 129,439. 2015 AMOUNT: $ 114,241. 2016 AMOUNT: $ 25,451. 2017 AMOUNT: $ 49,535. 2018 AMOUNT: $ 85,000. PATHWAYS - 2014 AMOUNT: $ 83,960. 2015 AMOUNT: $ 85,297. 2016 AMOUNT: $ 99,268. 2017 AMOUNT: $ 112,721. TRANSPORTATION - 2015 AMOUNT: $ 5,800. 2016 AMOUNT: $ 56,123. 2017 AMOUNT: $ 68,815. 2018 AMOUNT: $ 104,496. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 18830909 1218591 1285669 1000000 20335169 18207301 172846 1353762 903000 18830909 16657154 216803 2209344 876000 18207301 17441856 146394 -44096 887000 16657154 17475317 167068 686159 886688 17441856 0.00000 1.00000 0.00000 0 0 1687156 1687156 148598542 48286043 100312499 33356677 22845362 10511315 5512645 4266779 1245866 113756836 REFUNDABLE ENTRANCE FEES 16760545 SPLIT INTEREST OBLIGATIONS 488073 DERIVATIVE FINANCIAL INSTRUMENTS 2866294 20114912 49289116 45958 -3479734 -3433776 52722892 -53138 -53138 52669754 53852815 2353712 53138 2406850 51445965 183048 183048 51629013 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. THE VILLAGE ALSO MAINTAINS AN ESCROW ACCOUNT WHICH HOLDS FUNDS ON DEPOSIT FROM PROSPECTIVE RESIDENTS FOR RESIDENTIAL LIVING UNITS UNDER CONSTRUCTION. FUNDS ARE HELD IN THE ESCROW ACCOUNT UNTIL 50% OF ANTICIPATED ENTRANCE FEES ARE RECEIVED AND THE VILLAGE RECEIVES PERMISSION FROM THE DEPARTMENT OF INSURANCE TO TRANSFER THE FUNDS TO THE VILLAGE'S OPERATING ACCOUNT AND APPLY THEM TO THE RESIDENT'S ENTRANCE FEE. IF THE PROSPECTIVE RESIDENT CHANGES HIS OR HER MIND AND WANTS THE DEPOSIT BACK, THE FUNDS ARE RETURNED TO THEM. PART V, LINE 4: INVESTMENT RETURN ON THE PERMANENTLY RESTRICTED ENDOWMENT FUNDS ARE AVAILABLE FOR TRANSFER TO OPERATIONS TO HELP OFFSET CHARITY CARE. THE INVESTMENT POLICY OF MESSIAH VILLAGE 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 -127,508. CHANGE IN FAIR VALUE OF DERIVATIVE FINANCIAL INSTRUMENT -3,059,357. CHANGE IN CASH SURRENDER VALUE OF LIFE INSURANCE -109,821. INVESTMENT EXPENSES NETTED TO REVENUES ON THE FINANCIALS -183,048. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -53,138. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 53,138. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT EXPENSES NETTED TO REVENUES ON THE FINANCIALS 183,048. 0 0 0 0 0 0 0 0 0 CURTIS D STUTZMAN CHAIR/PRESIDENT 0 201202 0 0 0 0 0 8250 0 21381 0 230833 0 0 TRACY L BIESECKER SECRETARY/TREASURER/CFO 0 141341 0 0 0 0 0 8154 0 633 0 150128 0 0 KARL J BRUMMER SENIOR VP OF MISSION INTEGRATION 0 147018 0 0 0 0 0 8250 0 25317 0 180585 0 0 CRYSTAL STAIR NURSING HEALTH ADMINISTRATOR 130823 0 0 0 0 0 7384 0 13788 0 151995 0 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 8476475 745274 367927 7363264 10 2018 1 0 1 1 B 2980000 26056286 1922864 519998 6028255 17585011 158 2018 1 0 0 1 C 18250000 72975000 2372723 262733 70339544 2018 0 0 0 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 1 0 0 0 0 0 0 1 C 0 1 0 0 1 1 PNC BANK NATIONAL ASSOCIATION 8.000000000000 0 0 0 0 1 A 1 B 1 C 1 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. X 5 148766 FMV 0 1 0 PART I, COLUMN (B): THE NUMBER IN PART I, COLUMN B REPRESENTS THE TOTAL NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 3 ADVANTAGE CARE 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 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 IX, LINE 11G MAINTENANCE AGREEMENTS: PROGRAM SERVICE EXPENSES 172,650. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 172,650. CONSULTING: PROGRAM SERVICE EXPENSES 69,173. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 69,173. OUTSIDE LABOR: PROGRAM SERVICE EXPENSES 6,440,949. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,440,949. MEDICAL DIRECTOR: PROGRAM SERVICE EXPENSES 45,833. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 45,833. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 1,105. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,105. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST OBLIGATIONS -127,508. CHANGE IN FAIR VALUE OF DERIVATIVE FINANCIAL INSTRUMENT -3,059,357. CHANGE IN CASH SURRENDER VALUE OF LIFE INSURANCE -109,821. 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 1 1 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0