2018-11-14T11:35:39-06:00 2017-12-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 1000 COMMERCE PARK DR WILLIAMSPORT PA 17701 990 2017-01-01 231382402 FREDERICK MENNONITE COMMUNITY FRED 6107547878 2849 BIG ROAD PO BOX 498 FREDERICK PA 194350498 BRIAN FALLON V.P. FINANCE 6107547878 2018-11-14 1 JULIUS C GREEN CPA P00350393 5703236023 X 216.255.126.197 2018-11-14 09:05:31 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 45D50D8E3994CEF8BF8842BFE43A81B55B26F885 2017 2019-02-21 02:37:17Z FREDERICK LIVING JOHN HENDRICKSON 2849 BIG ROAD PO BOX 498 FREDERICK PA 194350498 21863218 0 X WWW.FREDERICKLIVING.ORG X 1973 PA A WELCOMING, FAITH-BASED CONTINUING CARE RETIREMENT COMMUNITY OFFERING VARIOUS SERVICES. 9 9 403 213 960 0 369814 443845 19460273 20904129 344782 73372 208081 257269 20382950 21678615 11545 12122 0 0 10087239 10773211 0 0 55688 9437123 9992807 19535907 20778140 847043 900475 49687064 56847784 39529380 45381661 10157684 11466123 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 18096915 12122 20904129 FREDERICK LIVING OPERATES A CONTINUING CARE RETIREMENT COMMUNITY (LIFE PLAN COMMUNITY), WHICH PROVIDES HOUSING, HEALTH CARE, MEALS, 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.IN 2017, FREDERICK LIVING PROVIDED APPROXIMATELY $731,000 TOWARD DIRECT BENEVOLENT CARE AND SUBSIDIZED ALLOWANCES TO RESIDENTS. 18096915 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 1 0 0 0 1 16 0 1 403 1 1 1 0 0 0 0 0 0 0 0 0 X 9 9 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 NATE 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 JIM LONGACRE DIRECTOR 1.00 0.00 X 0 0 0 WARREN TYSON DIRECTOR 1.00 0.00 X 0 0 0 MICHELLE FORSELL DIRECTOR 1.00 0.00 X 0 0 0 HARVEY BAUMAN DIRECTOR 1.00 0.00 X 0 0 0 JOHN ZUCHERO DIRECTOR 1.00 0.00 X 0 0 0 JOHN HENDRICKSON CEO 40.00 0.00 X 199625 0 17620 MATT GIANNINI VPO 40.00 0.00 X 121347 0 9279 BRIAN FALLON VPF 40.00 0.00 X 103858 0 7646 VICKI KRICZKY DIRECTOR OF MARKETING 40.00 0.00 X 107014 0 6056 531844 0 40601 4 0 1 0 WAGMAN CONSTRUCTION INC 3290 NORTH SUSQUEHANNA TRAIL YORK PA 17406 CONSTRUCTION 4870348 SODEXO INC & AFFILIATES PO BOX 360170 PITTSBURGH PA 15251 FOOD SERVICE 1638007 SYMBRIA REHAB 28100 TOURCH PARKWAY WARRENVILLE PA 60555 REHABILITATION 816624 UR NEW HOME LLC PO BOX 401 SWARTHMORE PA 19081 CONSTRUCTION 208603 PHOEBE PHARMACY BILLING INC 6520 STONEGATE DRIVE ALLENTOWN PA 18106 PHARMACY 198014 19 443845 443845 NET RESIDENT SVC REV 623000 20794402 20794402 PA NURSING HM ASSESSMT 623000 109727 109727 20904129 97935 97935 3000 2040 960 960 960 158000 61241 121322 96759 -121322 -24563 -24563 MEAL REVENUE 722210 115632 115632 BARBER/BEAUTY SHOP REVENUE 812900 79236 79236 PCRRG POLICYHOLDER DIST 900099 23427 23427 38014 38014 256309 21678615 21019761 960 214049 X 12122 12122 459374 459374 8160834 7444578 675291 40965 162363 150358 12005 1250344 1104544 145800 740296 641906 95343 3047 12707 12707 65524 65524 47933 47933 3111408 3037950 73215 243 64081 55564 6739 1778 502310 435550 62589 4171 111789 96932 12862 1995 1162409 1162091 318 23969 20783 2464 722 52883 45855 5181 1847 472323 472323 2663675 2663675 226882 196728 30154 REPAIRS & MAINTENANCE 341054 341054 PHARMACY 211162 211162 FOOD, ENTERTAINMENT & A 172057 149190 22337 530 BAD DEBT 165478 0 165478 585163 326873 257900 390 20778140 18096915 2625537 55688 1022410 891209 9333436 7176504 1092296 789076 616426 322538 74862786 35644142 35415300 39218644 398729 6547758 1808467 1902055 49687064 56847784 2055840 2336125 8181907 11756511 16868611 19287256 2442167 1398541 9980855 10603228 39529380 45381661 X 9025101 10309613 9000 8000 1123583 1148510 10157684 11466123 49687064 56847784 X 900475 383037 24927 X 0 1 X 1 0 X 80255 176057 376569 369814 443845 1446540 16719619 18008680 18861481 19460273 20904129 93954182 16799874 18184737 19238050 19830087 21347974 95400722 0 0 0 95400722 223513 198654 79679 94253 97935 694034 16985 19258 3081 960 40284 240498 217912 82760 94253 98895 734318 175982 252802 192486 207121 256309 1084700 17216354 18655451 19513296 20131461 21703178 97219740 0.98130 0.98160 0.00760 0.00740 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: ALL OTHER REV - 2013 AMOUNT: $ 175,982. 2014 AMOUNT: $ 40,839. 2015 AMOUNT: $ 17,894. 2016 AMOUNT: $ 3,710. 2017 AMOUNT: $ 4,037. BARBER/BEAUTY SHOP REVENUE - 2014 AMOUNT: $ 86,357. 2015 AMOUNT: $ 83,855. 2016 AMOUNT: $ 75,502. 2017 AMOUNT: $ 79,236. MEAL REVENUE - 2014 AMOUNT: $ 85,394. 2015 AMOUNT: $ 78,415. 2016 AMOUNT: $ 100,334. 2017 AMOUNT: $ 115,632. INSURANCE - 2014 AMOUNT: $ 40,212. IN-HOUSE CATERING - 2015 AMOUNT: $ 12,322. 2016 AMOUNT: $ 15,298. 2017 AMOUNT: $ 18,111. REBATE - 2016 AMOUNT: $ 7,538. 2017 AMOUNT: $ 15,866. SALES TAX REFUND - 2016 AMOUNT: $ 4,739. PCRRG POLICYHOLDER DIST - 2017 AMOUNT: $ 23,427. 3482144 87822 354818 22386 3902398 3037894 232432 231729 19911 3482144 3058358 -1001 19463 3037894 2829275 187712 59592 18221 3058358 2490565 42000 312412 15702 2829275 0.87990 0.12010 0.00000 0 0 839059 839059 59329994 30142156 29187838 6794931 5145528 1649403 7898802 356458 7542344 39218644 REFUNDABLE FEES AND DEPOSITS 10515411 RESIDENT TRUST FUNDS AND OTHER 36319 HEALTHCARE RESERVE 51498 10603228 X 22209941 383037 24927 407964 21801977 -123362 -123362 21678615 20901502 123362 123362 20778140 0 20778140 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 X, LINE 2: THE CORPORATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD IS MET. MANAGEMENT DETERMINED THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2017 AND 2016. PART XI, LINE 2D - OTHER ADJUSTMENTS: VALUATION GAIN, BENEFICIAL INTEREST IN PERPETUAL TRUSTS 94,299. DISTRIBUTION FROM BENEFICIAL INTEREST IN PERPETUAL TRUSTS -69,372. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -2,040. LOSS ON DISPOSAL OF ASSETS NETTED AGAINST EXPENSES -121,322. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 2,040. LOSS ON DISPOSAL OF ASSETS NETTED AGAINST EXPENSES 121,322. 1 UPPER FREDERICK FIRE COMPANY PO BOX 29 PERKIOMENVILLE PA 18074 232536883 501(C)(3) 5000 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 199625 0 0 0 0 0 8491 0 9129 0 217245 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 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 MOSTELLER & ASSOCIATES PROVIDES HUMAN RESOURCE MANAGEMENT SERVICES. 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 NEW 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 156,513. MANAGEMENT AND GENERAL EXPENSES 23,747. FUNDRAISING EXPENSES 243. TOTAL EXPENSES 180,503. CONTRACTED DINING SERVICES: PROGRAM SERVICE EXPENSES 1,701,473. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,701,473. CONTRACTED THERAPY SERVICES: PROGRAM SERVICE EXPENSES 822,639. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 822,639. MEDICAL PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 51,838. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 51,838. OTHER CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 6,198. MANAGEMENT AND GENERAL EXPENSES 3,594. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,792. OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 299,289. MANAGEMENT AND GENERAL EXPENSES 45,874. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 345,163. FORM 990, PART XI, LINE 9: VALUATION GAIN, BENEFICIAL INTEREST IN PERPETUAL TRUSTS 94,299. DISTRIBUTION FROM BENEFICIAL INTEREST IN PERPETUAL TRUSTS -69,372. FTH SERVICES 206 OLD LANCASTER ROAD DEVON PA 19333 461530132 HOME CARE AND COMPANION SERVICES PA 501(C)(3) LINE 10 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0