2019-08-14T16:13:33-05:00 2018-09-30 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2017-10-01 541071734 WESTMINSTER CANTERBURY ON CHESAPEAKE BAY WEST 7574961778 3100 SHORE DRIVE VIRGINIA BEACH VA 23451 DAVID B MYERS CFO 7574961778 2019-08-14 1 JOHN NORMAN P01506766 7049985200 2019-08-14 67.137.57.251 2019-08-14 17:10:38 ED P E6B36A5AA947C5ABCF14DB2FEAA03B911CABFB79 342F9A78B236F31EA20651B2CB1F369CFE165EE3 2017 2019-02-21 02:37:17Z J BENJAMIN UNKLE JR 3100 SHORE DRIVE VIRGINIA BEACH VA 23451 57711848 0 X WWW.WCBAY.COM X 1976 VA TO SERVE OLDER ADULTS IN THE MOST COST EFFECTIVE MANNER AND HELP OTHER ORGANIZATIONS DO THE SAME. 17 17 862 203 0 0 0 0 50933988 54483310 1234610 2289360 0 0 52168598 56772670 0 0 0 0 23468810 25348707 0 0 0 26184449 28569219 49653259 53917926 2515339 2854744 169102365 178422047 186738612 192954764 -17636247 -14532717 X THE MISSION OF WESTMINSTER-CANTERBURY ON CHESAPEAKE BAY IS TO ESTABLISH, PROVIDE, MAINTAIN, OPERATE, MANAGE, CONTROL, OR REGULATE ONE OR MORE HEALTH CARE OR RESIDENTIAL SERVICES FOR OLDER ADULTS, INCLUDING PROVIDING SERVICES IN THE HOMES OF OLDER ADULTS, AND ASSISTING OTHER ORGANIZATIONS PROVIDING THESE SAME SERVICES IN ACHIEVING GREATER EFFICIENCIES, AFFORDABILITY, OR QUALITY IN THE DELIVERY OF SUCH SERVICES. 0 0 32648407 45500598 INDEPENDENT LIVING, WHICH CONSISTS OF 421 APARTMENTS AND 22 VILLAS, OFFERS DINING SERVICES, WEEKLY CLEANING & LINEN SERVICES, FITNESS & WELLNESS PROGRAMS, PLANNED ACTIVITIES & EXCURSIONS, TRANSPORTATION TO SHOPPING, CHURCH, ENTERTAINMENT, AND ATHLETIC ACTIVITIES TO ACTIVE PEOPLE AGE 62 AND OLDER. ON SITE ACTIVITIES INCLUDE 2 SWIMMING POOLS, A FITNESS CENTER, A WOODWORKING SHOP, A WALK-IN CLINIC, AND DIRECT ACCESS TO THE CHESAPEAKE BAY. ASSISTED LIVING, WHICH CONSISTS OF 82 APARTMENTS INCLUDING A 14 BED DEMENTIA UNIT, IS AVAILABLE FOR RESIDENTS WITH SPECIAL NEEDS THAT MAY REQUIRE SUPERVISION OR ASSISTANCE WITH THEIR DAILY ROUTINE. THE COMMONWEALTH OF VIRGINIA LICENSES BOTH INDEPENDENT AND ASSISTED LIVING SERVICES AS AN ADULT CARE RESIDENCE. THE 95 BED SKILLED NURSING HOME OFFERS SHORT-TERM REHABILITATION SERVICES TO RESIDENTS AND THE GREATER COMMUNITY. RESIDENTS NEEDING LONG-TERM NURSING CARE ARE INVOLVED IN OUR MULTIFACETED LIFESTYLES AND ENGAGE IN STIMULATING EVENTS TAILORED TO A VARIETY OF INTERESTS AND ABILITIES. 5887386 6603670 WESTMINSTER-CANTERBURY AT HOME, LLC PROVIDES MEDICARE CERTIFIED HOME HEALTH SERVICES, HOME CARE (PRIVATE DUTY) SERVICES, AND MEDICARE CERTIFIED HOSPICE SERVICES UTILIZING OUR TEAM OF EXPERIENCED, WELL-TRAINED PROFESSIONALS CONSISTING OF PHYSICIANS, NURSES, AIDES, THERAPISTS, SOCIAL WORKERS, COUNSELORS AND VOLUNTEERS WHO PROVIDE MEDICAL CARE AND 24-HOUR SUPPORT SERVICES TO PATIENTS AND THEIR FAMILIES AT HOME ON CAMPUS AND THROUGHOUT HAMPTON ROADS. 2270885 2206875 SENIOR OPTIONS, LLC CONTINUES THE MISSION OF WESTMINSTER-CANTERBURY BY HELPING NON-PROFIT ORGANIZATIONS PROVIDE QUALITY HOME AND COMMUNITY BASED SERVICES SUCH AS HOME HEALTH, HOME CARE, AND HOSPICE, ON CAMPUS AND OUT INTO THEIR GREATER COMMUNITY. 196970 172167 S.O. REALTY, LLC HOLDS A BUILDING USED TO PROVIDE OFFICE SPACE FOR SENIOR OPTIONS, LLC AND WESTMINSTER-CANTERBURY AT HOME LLC. IN ADDITION, THERE ARE OUTSIDE TENANTS THAT LEASE SPACE WITHIN THE BUILDING. 196970 172167 41003648 1 0 0 0 0 0 0 0 0 1 1 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 139 0 1 862 1 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 VA X DAVID B MYERS CFO 7574961778 3100 SHORE DRIVE VIRGINIA BEACH VA 23451 X SUZANNE PURYEAR TRUSTEE, CHAIRMAN 1.00 X X 0 0 0 DR DAVID B YOUNG TRUSTEE, SECRETARY 1.00 X X 0 0 0 DR TOWNSEND BROWN JR TRUSTEE 1.00 X 0 0 0 DENNIS G MANNING TRUSTEE 1.00 X 0 0 0 JANE CADY RATHBORNE TRUSTEE 1.00 X 0 0 0 LISA B SMITH TRUSTEE 1.00 X 0 0 0 CHARLES D ROBISON III TRUSTEE 1.00 X 0 0 0 JEFFREY P KING TRUSTEE 1.00 X 0 0 0 GEORGE L COMPO TRUSTEE 1.00 X 0 0 0 THE REV LIZA HENDRICKS TRUSTEE, EX-OFFICIO 1.00 X 0 0 0 JOHN D CAVANAUGH TRUSTEE 1.00 X 0 0 0 RICHARD B THURMOND TRUSTEE, VICE CHAIRMAN 1.00 X X 0 0 0 RICHARD C BURROUGHS TRUSTEE 1.00 X 0 0 0 THE REV ALBERT G BUTZER III TRUSTEE 1.00 X 0 0 0 THE RT REV JAMES MAGNESS TRUSTEE 1.00 X 0 0 0 DR GEORGE WONG TRUSTEE 1.00 X 0 0 0 KATHERINE C WILLIS TRUSTEE 1.00 X 0 0 0 J BENJAMIN UNKLE JR PRESIDENT/CEO 38.00 2.00 X 419389 0 70081 DANIEL J NIMON SR VP OF HEALTH STRATEGY A 40.00 X 206046 0 60588 JOSEPH F BELVEDERE JR CFO/ASST TREASURER (THRU JAN-19) 38.00 2.00 X 254124 0 55340 DAVID MYERS CFO/ ASST TREASURER (FROM JAN-19) 38.00 2.00 X 118788 0 20056 NANCY KING PRESIDENT SENIOR OPTIONS A 40.00 X 276235 0 64739 VICTORIA CRENSHAW VP OF HEALTH AND RESIDENT 40.00 X 208529 0 28833 ARNOLD L SCHER VP OF HUMAN RESOURCES 40.00 X 180523 0 45076 RICHARD HOHERZ CIO 40.00 X 171991 0 46335 JEAN GANDER DIRECTOR OF SALES & MARKET 40.00 X 124665 0 29297 SALLY HUSTON SENIOR DIRECTOR SENIOR OPT 40.00 X 140264 0 18773 JANE FLANNELLY ADMIN WC HOME 40.00 X 116153 0 47116 PHARA SOLON DIRECTOR OF NURSING 40.00 X 105624 0 29729 2322331 0 515963 12 0 1 0 THE WHITING TURNER CONTRACTING COMPANY 1317 EXECUTIVE BLVD CHESAPEAKE VA 23320 CONTRUCTION AND REMODELING 6483164 FLIK LIFESTYLES LLC 2400 YORKMONT ROAD CHARLOTTE NC 28217 FACILITY MANAGEMENT, FOOD SUPPLIES AND S 4368877 HERITAGE HEALTHCARE INC 536 OLD HOWELL ROAD GREENVILLE SC 29615 CONTRACTED THERAPY SERVICES 2052130 DAMUTH SERVICESINC PO BOX 6276 CHESAPEAKE VA 23323 HVAC EQUIPMENT AND SERVICES 1734292 SFCS INC 305 SOUTH JEFFERSON ST ROANOAKE VA 24011 ARCHITECTURE AND DESIGN SERVICES 1397259 55 RESIDENT REVENUE 623000 53158343 53158343 1324967 1324967 54483310 3228538 3228538 939178 -939178 -939178 -939178 56772670 54483310 0 2289360 X 2322332 2322332 18782216 16124675 2657541 820432 820432 1936505 360804 1575701 1487222 1184708 302514 949145 949145 145314 145314 57000 57000 5707580 3646135 2061445 424410 64931 359479 653317 378468 274849 538318 538318 2667858 2443241 224617 369806 164435 205371 80269 24794 55475 2784420 2784420 7497798 7464092 33706 755564 755564 FOOD COSTS 2660070 2635341 24729 OTHER EXPENSES 1491952 1345809 146143 OTHER SUPPLIES 1470132 1389356 80776 EMPLOYEE RELATED EXP 316266 43294 272972 53917926 41003648 12914278 0 8114979 9397589 248016 32207 1692127 3811017 334869 378839 205155 488110 191968263 93151586 84325588 98816677 44571346 37735464 29610285 27762144 169102365 178422047 15479932 20419413 89337036 89569215 80134250 81004886 1787394 1961250 186738612 192954764 X -17636247 -14532717 -17636247 -14532717 169102365 178422047 X 2854744 597495 -348709 X X 0 1 X 1 0 X 3731 3731 42900766 44582884 47556050 50933988 185973688 42904497 44582884 47556050 50933988 185977419 0 1170928 1170928 1170928 1170928 184806491 956444 989012 979900 1234610 4159966 956444 989012 979900 1234610 4159966 43860941 45571896 48535950 52168598 190137385 0.97200 0.97480 0.02190 0.02010 X 2446151 52780 2498931 2196492 249659 2446151 1028453 1000000 168039 2196492 1289113 -260660 1028453 1269221 19892 1289113 0 1 1 2589468 2589468 101778297 60353389 41424908 64896822 26231717 38665105 13498996 6566480 6932516 9204680 9204680 98816677 INVESTMENTS 37735464 F 37735464 OTHER ASSETS 25700 DUE FROM AFFILIATE 16135027 RESTRICTED ASSETS - DEFERRED COMPENSATION 773422 INSURANCE RESERVE 552222 ASSETS EXTERNALLY RESTRICTED BY AGREEMENTS 1775138 BOARD DESIGNATED INVESTMENTS 8500635 27762144 RESERVATION FEES 595020 ADVANCE FEE DEPOSITS 1366230 1961250 X PART V, LINE 4: TO SUPPORT THE MISSION OF WESTMINSTER-CANTERBURY ON CHESAPEAKE BAY. PART X, LINE 2: WESTMINSTER-CANTERBURY ON CHESAPEAKE BAY IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). WESTMINSTER-CANTERBURY FILES AS A TAX-EXEMPT ORGANIZATION. SHOULD ANY STATUS BE CHALLENGED IN THE FUTURE, THE 2014, 2015 AND 2016 TAX YEARS ARE OPEN FOR EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. MANAGEMENT IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE THE TAX-EXEMPT STATUS OF WESTMINSTER-CANTERBURY. MANAGEMENT IS NOT AWARE OF ANY SIGNIFICANT ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES FOR WESTMINSTER-CANTERBURY. WESTMINSTER-CANTERBURY HAS ADOPTED GUIDANCE IN THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE IMPLEMENTATION HAS HAD NO IMPACT ON THE CORPORATION'S FINANCIAL STATEMENTS. X X X X X 1 1 0 1 0 1 0 0 0 J BENJAMIN UNKLE JR PRESIDENT/CEO 325461 0 0 0 93928 0 18829 0 51252 0 489470 0 0 0 DANIEL J NIMON SR VP OF HEALTH STRATEGY A 176190 0 18769 0 11087 0 13503 0 47085 0 266634 0 0 0 JOSEPH F BELVEDERE JR CFO/ASST TREASURER (THRU JAN-19) 188900 0 44574 0 20650 0 7125 0 48215 0 309464 0 0 0 NANCY KING PRESIDENT SENIOR OPTIONS A 185953 0 76788 0 13494 0 17735 0 47004 0 340974 0 0 0 VICTORIA CRENSHAW VP OF HEALTH AND RESIDENT 161967 0 40788 0 5774 0 5276 0 23557 0 237362 0 0 0 ARNOLD L SCHER VP OF HUMAN RESOURCES 150710 0 18340 0 11473 0 5860 0 39216 0 225599 0 0 0 RICHARD HOHERZ CIO 124777 0 21641 0 25573 0 11097 0 35238 0 218326 0 0 0 JEAN GANDER DIRECTOR OF SALES & MARKET 89295 0 17064 0 18306 0 7922 0 21375 0 153962 0 0 0 SALLY HUSTON SENIOR DIRECTOR SENIOR OPT 110916 0 18305 0 11043 0 8099 0 10674 0 159037 0 0 0 JANE FLANNELLY ADMIN WC HOME 93714 0 16720 0 5719 0 7822 0 39294 0 163269 0 0 0 PART I, LINE 1B APPROVED EXPENSE REPORT ALONG WITH SUPPORTING RECEIPTS MUST BE SUBMITTED PRIOR TO REIMBURSEMENT. PART I, LINE 3 THE POLICY OF THE ORGANIZATION IS TO SET COMPENSATION AT MARKET PAY FOR ALL EMPLOYEES WHO ARE FULLY COMPETENT IN THEIR POSITIONS. MARKET PAY IS DETERMINED BY INDEPENDENT, OUTSIDE EXPERTS. ADDITIONALLY, A SUBSTANTIAL PORTION OF THE PRESIDENT AND CEO'S COMPENSATION IS AT-RISK PAY LINKED TO SPECIFIC GOALS AND RESULTS. ADDITIONALLY, THE BOARD PROVIDES A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN FOR THE CEO TO ENCOURAGE RETENTION. TO DETERMINE COMPENSATION FOR THE PRESIDENT AND CEO, THE BOARD'S EXECUTIVE COMMITTEE, ACTING AS A PERSONNEL COMMITTEE, ENGAGES AN INDEPENDENT CONSULTANT WHO SPECIALIZES IN EXECUTIVE COMPENSATION. THE INDEPENDENT CONSULTANT PROVIDES THE EXECUTIVE COMMITTEE COMPENSATION DATA REPRESENTING COMPARABLE POSITIONS IN ORGANIZATIONS OF SIMILAR INDUSTRIES WITH SIMILAR REVENUE AND BUDGET SIZE. THE EXECUTIVE COMMITTEE USES THIS INFORMATION AND THE RECOMMENDATIONS OF THE INDEPENDENT CONSULTANT AS A BASIS FOR SETTING COMPENSATION. PART I, LINES 4A-B INCLUDED IN THE COMPENSATION OF J. BENJAMIN UNKLE, JR., THE CEO OF THE ORGANIZATION, IS A PAYMENT OF $69,743 FROM A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP). A BONUS WAS AWARDED DURING 2018 AND WILL BE REFLECTED IN NEXT YEAR'S TAX RETURN. FOR DETAILS OF HOW THE ORGANIZATION SETS COMPENSATION, PLEASE SEE THE DESCRIPTION IN THE NOTE FOR PART I, LINE 3 ABOVE. PART I, LINE 5 SOME OF THE MANAGEMENT STAFF'S BONUSES ARE CONTINGENT ARE HITTING CERTAIN TARGETED REVENUE AMOUNTS PART I, LINE 6 SOME OF THE MANAGEMENT STAFF'S BONUSES ARE CONTINGENT ARE HITTING CERTAIN TARGETED NET EARNINGS AMOUNTS A CITY OF VIRGINIA BEACH DEVELOPMENT AUTHORITY 540947964 NONEAVAIL 2018-07-25 79239513 REFUND SERIES 2015 BONDS 0 0 0 A 79239513 913659 78324614 1 0 1 1 A 0 1 1 1 0 0.02000 0.02000 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 ISSUE A ISSUE A WAS ISSUED TO REFUND THE SERIES 2015 BONDS AND TO PAY CERTAIN ISSUANCE COSTS. IN ADDITION, THE ISSUE REFLECTS A PREMIUM OF $6,090,488. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY MANAGEMENT AND A COPY OF THE RETURN, SUBSEQUENT TO THAT REVIEW, IS PROVIDED TO THE BOARD OF TRUSTEES PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C INDIVIDUALS WHO SERVE ON THE BOARD OF TRUSTEES ARE ASKED TO READ OUR CONFLICT OF INTEREST POLICY AND COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY. IF ANY POTENTIAL CONFLICTS ARE DISCLOSED IN THE ANNUAL QUESTIONNAIRE, THE SITUATION IS REVIEWED WITH THE PRESIDENT AND THE CHAIR OF THE BOARD. IF NECESSARY, BOARD MEMBERS RECUSE THEMSELVES FROM VOTING IF THERE IS A POSSIBILITY OF A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 IT IS THE GOAL OF THE ORGANIZATION TO SET COMPENSATION AT THE MARKET PAY FOR EMPLOYEES WHO ARE FULLY COMPETENT IN THEIR POSITIONS. MARKET PAY IS DETERMINED BY INDEPENDENT, OUTSIDE COMPENSATION EXPERTS. THE BOARD ENGAGES AN INDEPENDENT OUTSIDE CONSULTANT WHO SPECIALIZES IN EXECUTIVE PAY. THE CONSULTANT UTILIZES SURVEY DATA FROM EXPERT SURVEY SOURCES. THE SELECTED DATA REPRESENTS A COMPARABLE POSITION IN ORGANIZATIONS OF SIMILAR INDUSTRIES, REVENUES, AND BUDGET SIZE. THE CONSULTANT PROVIDES THE COMPETITIVE MARKET DATA TO THE ORGANIZATION'S EXECUTIVE COMMITTEE, WHICH SERVES AS THE PERSONNEL COMMITTEE FOR THE BOARD OF TRUSTEES. THE EXECUTIVE COMMITTEE USES THE INFORMATION AND RECOMMENDATIONS OF THE INDEPENDENT CONSULTANT AS A BASIS FOR COMPENSATION DECISIONS. THIS PROCESS IS CONDUCTED ANNUALLY. THE PRESIDENT AND CEO DETERMINES THE COMPENSATION FOR KEY EMPLOYEES BY USING THE INFORMATION AND RECOMMENDATIONS OF THE INDEPENDENT CONSULTANT AS A BASIS FOR COMPENSATION DECISION. THIS PROCESS IS CONDUCTED ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AND WITHIN THE COMMUNITY'S LIBRARY. FORM 990, PART VII, DESCRIPTION OF HOURS FOR RELATED ORGANIZATIONS: OFFICERS AND KEY EMPLOYEES LISTED ON PART VII WORK AN AVERAGE OF 40 HOURS PER WEEK. THEIR TIME IS SHARED BETWEEN THE FILING ORGANIZATION AND OTHER RELATED ENTITIES LISTED ON SCHEDULE R. FORM 990, PART IX, LINE 11G FEES FOR OTHER SERVICES: PROGRAM SERVICE EXPENSES 3,646,135. MANAGEMENT AND GENERAL EXPENSES 2,061,445. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,707,580. FORM 990, PART XI, LINE 9: LOSS ON EARLY EXTINGUISHMENT OF DEBT -348,709. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR THE SELECTION PROCESS DURING THE FILING YEAR. WESTMINSTER-CANTERBURY AT HOME LLC 3100 SHORE DRIVE VIRGINIA BEACH VA 23451 541071734 HOME HEALTH, HOSPICE AND RELATED COMMUNITY SERVICES VA 6603670 3913942 WESTMINSTER-CANTERBURY ON CHESAPEAKE BAY SENIOR OPTIONS LLC 3100 SHORE DRIVE VIRGINIA BEACH VA 23451 541071734 HOME HEALTH, HOSPICE AND RELATED COMMUNITY SERVICES VA 2206875 3296720 WESTMINSTER-CANTERBURY ON CHESAPEAKE BAY SO REALTY LLC 3181 SHORE DRIVE VIRGINIA BEACH VA 23451 541071734 PROPERTY MANAGEMENT VA 172167 2025141 WESTMINSTER-CANTERBURY ON CHESAPEAKE BAY WESTMINSTER-CANTERBURY ON CHESAPEAKE BAY FOUNDATION 3100 SHORE DRIVE VIRGINIA BEACH VA 23451 541666603 SUPPORT THE MISSION OF WESTMINSTER-CANTERBURY ON CHESAPEAKE BAY VA 501(C)(3) 509(A)(3) WCCB 1 THE BALLENTINE HOME CORPORATION 3100 SHORE DRIVE VIRGINIA BEACH VA 23451 541327568 SUPPORT THE MISSION OF WESTMINSTER-CANTERBURY ON CHESAPEAKE BAY VA 501(C)(3) 509(A)(2) WCCB 1 LYNNHAVEN FISHING PIER CORPORATION 3100 SHORE DRIVE VIRGINIA BEACH VA 23451 540612526 REAL ESTATE HELD FOR WESTMINSTER CANTERBURY VA WESTMINSTER CANTERBURY ON CHESAPEAKE BAY S 6216261 1.00000 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 THE BALLENTINE HOME E 1574472 FMV LYNNHAVEN FISHING PIER CORPORATION Q 211675 COST