2025-11-12T10:45:45-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2024-01-01 520607932 PRESBYTERIAN HOME OF MARYLAND INC PRES 4435622523 PO BOX 159 FOREST HILL MD 210500159 ERIK STULLER CHIEF FINANCIAL OFFICER 4108234622 2025-11-11 1 1 KATHRINE A WARLICK P02065266 7049985200 2025-11-11 2024 2025-03-06 01:10:19Z HART HERTIAGE ESTATES ERIK STULLER PO BOX 159 FOREST HILL MD 210500159 22806690 0 X HTTPS://HARTHERITAGEASSISTEDLIVING.COM/ X 1883 MD THE PRESBYTERIAN HOME OF MARYLAND, INC, PROVIDES ASSISTED LIVING AND HEALTH CARE SERVICES. 12 9 94 10 0 0 0 15775 0 427648 745960 3393853 20611 7403 766571 3844679 0 0 0 0 665414 982695 0 0 2461 989626 1436901 1655040 2419596 -888469 1425083 30681877 33436609 9234033 9533268 21447844 23903341 X OUR MISSION IS TO ENSURE THAT EVERY SENIOR LIVES IN A DIGNIFIED AND SUPPORTIVE ENVIRONMENT WHILE ENJOYING A HIGH QUALITY OF LIFE AND INDEPENDENCE. 0 0 425400 427648 IN DECEMBER 2024 PRESBYTERIAN HOME OF MARYLAND, INC. PURCHASED HART HERITAGE ESTATES ASSISTED LIVING FACILITIES. THE TWO ASSISTED LIVING FACILITIES ARE LOCATED IN THE BEL AIR AREA OF HARFORD COUNTY, MARYLAND. ONE LOCATION IS IN FOREST HILL, WHICH IS LICENSED FOR 55 BEDS, AND THE OTHER IS IN THE TOWN OF STREET, WHICH IS LICENSED FOR 39 BEDS. WE PROVIDE A HOME-LIKE ATMOSPHERE THAT IS NOT JUST SEEN BUT IS FELT BY ALL WHO VISIT. OUR SPACIOUS COMMUNITY LIVING ROOM GIVES OUR RESIDENTS THE OPPORTUNITY TO ENJOY THE COMPANIONSHIP OF OTHERS WHILE WATCHING A LARGE-SCREEN TV OR PARTICIPATING IN OUR GROUP SING-ALONGS. EACH FACILITY HAS 24/7 VIDEO SECURITY, SPACIOUS DINING AREAS, OUTDOOR PICNIC(CONTINUED ON SCHEDULE O)FACILITIES, PRIVATE DINING FOR SPECIAL OCCASIONS, AND WALK-IN BEAUTICIAN SERVICES. EACH OF THE RESIDENT ROOMS IS BEAUTIFULLY DECORATED TO INCLUDE EVERY CONVENIENCE. ROOMS INCLUDE LARGE SUNNY WINDOWS, PRIVATE BATHS, WALL-TO-WALL CARPETING, AIR CONDITIONING, AND 24-HOUR IN-ROOM MOTION DETECTION. FOR THOSE WHO DESIRE IT, WE ALSO OFFER IN-ROOM CABLE, TELEPHONE, AND INTERNET SERVICE, AS WELL AS DAILY NEWSPAPER DELIVERY. DINING & DIETARY NEEDS:THE RESIDENTS ENJOY EATING IN OUR COMFORTABLE DINING ROOM. THERE ARE THREE DELICIOUS HOME-COOKED, WELL-BALANCED MEALS OFFERED DAILY. SNACKS AND BEVERAGES ARE PROVIDED AS NEEDED 24/7. SPECIAL DIETS ARE PREPARED FOR RESIDENTS UPON THEIR DOCTORS' REQUESTS. ACCOMMODATIONS ARE ALSO AVAILABLE FOR OUTSIDE GATHERINGS, INCLUDING A GAS GRILL FOR MEAL PREPARATION FOR FAMILY MEMBERS AND FRIENDS.ACTIVITIES:AT HART HERITAGE ESTATES, WE TRY TO MAINTAIN AN ACTIVE LIFESTYLE FOR OUR RESIDENTS, BY PROVIDING A VARIETY OF ACTIVITIES FOR SENIORS IN ASSISTED LIVING SOME OF OUR ACTIVITIES INCLUDE ARTS AND CRAFTS, MOVIE NIGHT, COOKING CLUB, BINGO, AND OTHER COMPETITIVE GAMES, AS WELL AS OUTDOOR GARDENING AND EXERCISE. WE ALSO PROVIDE THE OPPORTUNITY FOR WEEKLY RELIGIOUS SERVICES.WE SCHEDULE WEEKLY APPEARANCES BY LOCAL TALENT WHO PROVIDE LIVE SINGING AND MUSIC. THE SILVER READER PROGRAM, SPONSORED BY THE HARFORD COUNTY PUBLIC LIBRARY, IS ONGOING AND IS A FAVORITE OF MANY RESIDENTSMAKING LIBRARY STAFF AND MEDIA AVAILABLE AT HART HERITAGE ESTATES FOR CHECKOUT. WE HAVE A COMPUTER CENTER WITH INTERNET ACCESS FOR THOSE WITHOUT COMPUTERS. OTHER SPECIAL EVENTS INCLUDE ICE CREAM SOCIALS AND HOLIDAY PARTIES.ASSISTED LIVING:BOTH HARFORD COUNTY ASSISTED LIVING LOCATIONS HAVE CARING STAFF WHO ARE DEDICATED TO THE CARE AND COMFORT OF EVERY RESIDENT AND CONDUCT THEMSELVES WITH HONESTY AND INTEGRITY. OUR STAFF INCLUDES:- LICENSED FACILITY ADMINISTRATOR- STATE LICENSED REGISTERED NURSE- STATE CERTIFIED MEDICATION TECHNICIANS- RESIDENT ASSISTANTS- TWO ACTIVITY COORDINATORSWE ALSO HAVE A NUMBER OF SPECIALISTS AVAILABLE TO OUR RESIDENTS, INCLUDING:- REHAB THERAPY SPECIALIST FOR PHYSICAL, OCCUPATIONAL, AND SPEECH THERAPY- HOSPICE- PODIATRIST- BEHAVIORAL HEALTH, INCLUDING A CONSULTING PSYCHIATRIST AND PSYCHOLOGIST- DENTAL SERVICES- PHLEBOTOMY SERVICESMEMORY CARE FACILITIES:WE CARE FOR THOSE WITH EMERGING MEMORY SYMPTOMS AND THOSE WITH ADVANCED CASES. WE ALSO PROVIDE SHORT-TERM RESPITE CARE FOR CAREGIVERS WHO JUST NEED A BREAK FROM WHAT CAN BE AN OVERWHELMING SITUATION.RESPITE CARE SERVICES:RESPITE CARE IS DESIGNED FOR FAMILY MEMBERS AND CAREGIVERS WHO NEED TO TAKE SOME TIME OFF AND REJUVENATE AND JUST HAVE SOME TIME TO TAKE CARE OF THEMSELVES. CAREGIVING IS A DEMANDING JOB, AND NO ONE IS EQUIPPED TO DO IT ALONE. OUR RESPITE CARE PROVIDES SHORT-TERM BREAKS THAT CAN RELIEVE STRESS, RESTORE ENERGY, AND PROMOTE BALANCE IN YOUR LIFE.HOSPICE CARE RELATIONSHIPS:WHILE HART HERITAGE ESTATES OFFERS A CARING AND PERSONALIZED ASSISTED LIVING EXPERIENCE, WE ARE NOT A HOSPICE; HOWEVER, WE DO HAVE A HOSPICE ROOM AT OUR FOREST HILL LOCATION, SET UP FOR END-OF-LIFE NEEDS, AVAILABLE FOR BOTH RESIDENTS AND NON-RESIDENTS AND THEIR FAMILIES. IT IS COMFORTABLY FURNISHED FOR THE PATIENT AND PROVIDES SPACE FOR THE FAMILY. WE CONTRACT WITH ALL HOSPICE AGENCIES, AND WE HELP COORDINATE HOSPICE CARE FOR OUR RESIDENTS WHO ARE APPROACHING THE END OF LIFE. WE HAVE RELATIONSHIPS WITH SEVERAL LOCAL HOSPICE ORGANIZATIONS IN HARFORD AND BALTIMORE COUNTIES WHO PROVIDE ON-SITE HOSPICE CARE FOR OUR RESIDENTS AS IS NEEDED.BENEVOLENCE:THE BOARD OF DIRECTORS IS WORKING TO ESTABLISH A POLICY AND BENEVOLENCE FUND TO SUBSIDIZE RESIDENTS' MONTHLY FEES IN THE EVENT THAT THEIR ASSETS HAVE BEEN EXHAUSTED DUE TO UNFORESEEABLE CIRCUMSTANCES. 425400 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 1 7 0 1 94 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 9 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X ERIK STULLER 4104525040 3708 GRIER NURSERY ROAD STREET MD 21154 SUSAN F SHEA PRESIDENT & CEO 40.00 X X 187249 0 18751 ERIK STULLER CFO 40.00 X X 171591 0 2233 JOSEPH SLOVICK CHAIRMAN/TREASURER 1.00 X X 0 0 0 JIM HARKINS VICE CHAIRMAN 0.30 X X 0 0 0 TOM FIDLER SECRETARY 0.20 X X 0 0 0 PATTI DRESHER BOARD MEMBER 0.20 X 0 0 0 SCOTT ELLIOTT BOARD MEMBER 0.20 X 0 0 0 JOHN KRAUS BOARD MEMBER 0.20 X 0 0 0 CAROL LIENHARD BOARD MEMBER 0.20 X 0 0 0 REV RAYMOND R MEUTE JR BOARD MEMBER 0.20 X 0 0 0 JOSEPH SNEE JR ESQ BOARD MEMBER 0.30 X 0 0 0 PAUL THOMPSON BOARD MEMBER 0.20 X 0 0 0 358840 0 20984 2 0 1 0 MACKENZIE COMMERCIAL REAL ESTATE SERVICE 2328 W JOPPA RD STE 200 TIMONIUM MD 21093 REAL ESTATE SALES SERVICES/COMMISSION 320000 SNEE LUTCHE & HELMLINGER PA 112 S MAIN ST BEL AIR MD 21014 LEAGL SERVICES 207364 CLIFTON LARSON ALLEN LLP PO BOX 740863 ATLANTA GA 30374 CONSULTING/AUDITING & TAX SERVICES 144594 3 15775 15775 RESIDENT FEES 623000 414348 414348 ADMISSION FEES EARNED 623990 13300 13300 427648 757144 757144 4482 4482 204 0 204 204 204 11943745 9654975 9506350 9455661 2437395 199314 2636709 2636709 MISCELLANEOUS REVENUE 623000 2717 2717 2717 3844679 427648 0 3401256 379074 379074 465875 234737 229062 2076 23580 112 23385 83 33458 2850 30608 80708 32200 48212 296 264379 264379 86055 86055 132397 132397 81162 6065 75097 13266 4880 8386 36829 1458 35371 65500 25405 40095 2942 793 2149 596342 32502 563840 47238 39642 7596 44659 7731 36922 6 FOOD AND DINING SUPPLIE 30846 28346 2500 MISCELLANEOUS 26607 26607 MEDICAL SUPPLIES 8679 8679 2419596 425400 1991735 2461 69294 111557 2784949 4547653 6756 104236 18910 58308 158680 16420368 103487 12300 16316881 18253406 12114303 9496864 64389 30681877 33436609 222802 521918 9011231 9011350 9234033 9533268 X 18813492 20893719 2634352 3009622 21447844 23903341 30681877 33436609 X 1425083 1028047 2367 X X 0 1 X 1 0 X 65595 253430 30140 15775 364940 65595 253430 30140 15775 364940 364940 243286 193128 205891 439500 761830 1843635 9773 3841 3727 3218 2717 23276 2231851 427648 0.16350 0.18990 X THE ORGANIZATION HAS BEEN IN A PERIOD OF TRANSITION. AS SUCH, THE ORGANIZATION HAS DETERMINED THAT TO MAINTAIN STATUS AS A PUBLIC CHARITY, THE ORGANIZATION MUST COMPLETE THE PART II SUPPORT TEST. THE ORGANIZATION, WHILE FALLING BELOW THE 33 1/3 SUPPORT TEST, BELIEVES THAT IT MEETS THE FACTS AND CIRCUMSTANCES FOR THE FOLLOWING REASONS:1. DURING 2024, THE ORGANIZATION PURCHASED TWO ASSISTED LIVING FACILITIES WHICH BEGAN GENERATING PROGRAM REVENUE FOR THE ORGANIZATION LATE IN 2024. THE ORGANIZATION EXPECTS REVENUES TO INCREASE DURING 2025 INCREASING ITS OVERALL PUBLIC SUPPORT.2. THE ORGANIZATION'S BOARD IS COMPRISED OF INDEPENDENT BOARD MEMBERS THAT REPRESENT A BROAD SPECTRUM OF THE COMMUNITY. SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2020 AMOUNT: $ 9,773. 2021 AMOUNT: $ 3,841. 2022 AMOUNT: $ 3,727. 2023 AMOUNT: $ 3,218. 2024 AMOUNT: $ 2,717. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2611032 200 547582 160921 13958 2983935 2005301 617380 11649 2611032 2654198 140 -491173 147229 10635 2005301 2292788 4935 496680 127770 12435 2654198 2026437 4495 387374 109415 16103 2292788 0.00000 0.30867 0.69133 0 0 5439927 5439927 10522761 31140 10491621 432582 67522 365060 25098 4825 20273 16316881 X PART V, LINE 4: TO PROVIDE SUPPORT FOR THE ORGANIZATION'S MISSION. PART X, LINE 2: THE ORGANIZATION FOLLOWS THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S CONSOLIDATED FINANCIAL STATEMENTS IN ACCORDANCE WITH THE INCOME TAX STANDARD. THIS STANDARD PRESCRIBES RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE APPLICATION OF THIS STANDARD HAD NO IMPACT ON THE ORGANIZATION'S CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. X X X X 0 0 0 0 0 0 0 1 0 SUSAN F SHEA PRESIDENT & CEO 183249 0 4000 0 0 0 0 0 18751 0 206000 0 0 0 ERIK STULLER CFO 167591 0 4000 0 0 0 0 0 2233 0 173824 0 0 0 PART I, LINE 3 THE PERSONNEL COMMITTEE RECOMMENDS THE ANNUAL SALARY AMOUNT OF THE CEO ANDGUIDES ARE USED AS A GUIDE BY THE COMMITTEE. THE REVIEW TAKES PLACE DIRECTORS IN DECEMBER FOR APPROVAL. CFO TO THE BOARD OF DIRECTORS ANNUALLY. PUBLISHED INDUSTRY COMPENSATION ANNUALLY, AND THE INFORMATION IS PRESENTED BY THE COMMITTEE TO THE BOARD OF DIRECTORS IN DECEMBER FOR APPROVAL. PART I, LINE 7 THE BOARD VOTED TO AWARD A $4,000 BONUS TO THE FOUR EMPLOYEES WHO HAD BEEN EMPLYED BY THE ORGANIZATION CONTINUOUSLY SINCE BEFORE 2016 IN APPRECIATION FOR FACILITATING THE PURCHASE OF HART HERITAGE FACILITIES IN DECEMBER, 2024. JOSEPH SNEE BOARD MEMBER 207364 FEES PAID FOR LEGAL SERVICES 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE CONSISTS OF ACTIVE BOARD MEMBERS AND ACTS ON BEHALF OF THE GOVERNING BOARD OCCASIONALLY WHEN DELEGATED TO DO SO BY THE GOVERNING BOARD. FORM 990, PART VI, SECTION A, LINE 2 JOSEPH SNEE, PATTI DRESHER, PAUL THOMPSON, TOM FIDLER, AND SCOTT ELLIOTT HAVE BUSINESS RELATIONSHIPS OR SERVE ON OTHER BOARDS TOGETHER. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE CFO AND THE TREASURER. A COPY IS PROVIDED TO THE ENTIRE GOVERNING BODY PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, PRINCIPAL OFFICER OR MEMBER OF A BOARD COMMITTEE OF PHM SHALL SUBMIT AN INITIAL STATEMENT DISCLOSING ANY POTENTIAL OR EXISTING CONFLICT OF INTEREST PRIOR TO STARTING HIS OR HER POSITION(S) WITH PHM. ALL INTERESTED PERSONS SHALL ALSO SUBMIT AN ANNUAL STATEMENT DISCLOSING ANY POTENTIAL OR EXISTING CONFLICTS OF INTEREST. SUCH STATEMENTS SHALL BE SUBMITTED TO THE BOARD. THE BOARD OR COMMITTEE THEREOF TO WHICH AN INTERESTED PERSON DISCLOSES A POTENTIAL CONFLICT OF INTEREST SHALL THEREUPON DETERMINE, BY MAJORITY VOTE, WHETHER THE DISCLOSURE DEMONSTRATES THAT A CONFLICT OF INTEREST EXISTS OR CAN REASONABLY BE CONSTRUED TO EXIST. IF A CONFLICT OF INTEREST IS KNOWN OR DEEMED TO EXIST AFTER DISCLOSURE, THE BOARD OR THE COMMITTEE REVIEWING THE MATTER SHALL NOT APPROVE ANY TRANSACTION WITH A PARTY WHERE A CONFLICT OF INTEREST IS DEEMED TO EXIST WITH SUCH PARTY UNLESS IT HAS DETERMINED THAT (I) ENTERING INTO SUCH TRANSACTION WITH THE PARTY IS IN THE BEST INTERESTS OF PHM, (II) THE TRANSACTION IS FAIR AND REASONABLE TO PHM, AND (III) A MORE ADVANTAGEOUS TRANSACTION CANNOT BE OBTAINED UNDER THE CIRCUMSTANCES. ADDITIONALLY, ANY ACTION REQUIRED TO AVOID IMPOSITION OF AN EXCISE TAX UNDER INTERNAL REVENUE CODE SECTION 4958 SHALL BE TAKEN BY THE BOARD OR COMMITTEE CONSIDERING SUCH TRANSACTION. IN THE EVENT AN INTERESTED PERSON FAILS TO COMPLY WITH THE LETTER AND SPIRIT OF THIS POLICY, THE APPROPRIATE BOARD MAY TAKE CORRECTIVE ACTION AGAINST SUCH PERSON. IN THE EVENT THAT A FORMAL REPRIMAND, OR IN AN EXTREME CASE, THE REMOVAL OF SUCH PERSON FROM HIS OR HER POSITION(S), IS PROPOSED, SUCH RECOMMENDATION MUST BE PRESENTED WITH SUPPORTING DOCUMENTATION. THE INTERESTED PERSON INVOLVED SHALL BE GIVEN AN OPPORTUNITY TO BE HEARD PRIOR TO THE BOARD'S FINAL DECISION ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE PERSONNEL COMMITTEE RECOMMENDS THE ANNUAL SALARY AMOUNT OF THE CEO AND CFO TO THE BOARD OF DIRECTORS ANNUALLY. PUBLISHED INDUSTRY COMPENSATION GUIDES ARE USED AS A GUIDE BY THE COMMITTEE. THE REVIEW TAKES PLACE ANNUALLY, AND THE INFORMATION IS PRESENTED BY THE COMMITTEE TO THE BOARD OF DIRECTORS IN DECEMBER FOR APPROVAL. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ALL AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 2,367. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. HAR-GO RIDES LLC PO BOX 159 FOREST HILL MD 21050 991944673 SENIOR TRANSPORTATION MD 12100 11656 PRESBYTERIAN HOME OF MARYLAND INC