2017-02-08T16:30:09-06:00 2016-06-30 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 1650 MARKET STREET SUITE 4500 PHILADELPHIA PA 19103 990 2015-07-01 231425014 BRETHREN VILLAGE BRET 7175692657 3001 LITITZ PIKE PO BOX 5093 LANCASTER PA 176065093 RODNEY L MARTZALL VP FINANCE 7175692657 2017-02-08 1 JULIUS C GREEN CPA P00350393 2159720701 2015 2021-01-29 14:40:06Z JOHN N SNADER 3001 LITITZ PIKE PO BOX 5093 LANCASTER PA 176065093 88444073 0 X WWW.BV.ORG X 1897 PA TO PROVIDE A CONTINUUM OF SERVICES AND CHRIST-LIKE CARE TO SUPPORT THE AGING PROCESS. 11 11 649 400 33015 -19651 1977366 1038991 35826019 37202083 1696668 294717 311424 456679 39811477 38992470 0 0 0 0 15827605 17015344 0 0 262520 23659933 25123463 39487538 42138807 323939 -3146337 176456910 184049017 177664366 183493528 -1207456 555489 X THE MISSION OF BRETHREN VILLAGE IS TO PROVIDE A CONTINUUM OF SERVICES AND CHRIST-LIKE CARE TO SUPPORT THE AGING PROCESS AND TO ENHANCE THE SPIRITUAL, PHYSICAL, SOCIAL AND EMOTIONAL WHOLENESS OF RESIDENTS, TEAM MEMBERS, AND THE COMMUNITY. 1 0 14539887 14913202 OUR INDEPENDENT RESIDENTIAL AREA ENABLES INDIVIDUALS TO CONTINUE LIVING IN AN INDEPENDENT SETTING WHILE BEING "CONNECTED" TO A CONTINUUM OF CARE. IT OFFERS THE PERFECT MIX OF CONVENIENCE AND FLEXIBILITY. FINANCIALLY, OUR WIDE RANGE OF ENTRANCE AND MONTHLY FEE PLANS FIT MOST BUDGETS. A MAINTENANCE FREE HOME IS ONLY PART OF THE COMPREHENSIVE LIVING EXPERIENCE, WHICH INCLUDES AMONG MANY OTHER THINGS: FITNESS CENTERS, THERAPEUTIC AND RECREATIONAL ACTIVITIES, TRANSPORTATION, DINING VENUES, AND PRIORITY ACCESS TO PERSONAL OR SKILLED CARE. APPROXIMATELY 241,000 RESIDENT DAYS OF RESIDENTIAL LIVING WERE RECORDED DURING THE YEAR ENDED JUNE 30, 2016. 13732653 14085241 OUR COURTYARDS NURSING FACILITY FEATURES 120 RESIDENCES AND PROVIDES DEPENDABLE, PERSON CENTERED, QUALITY HEALTH CARE SERVICES TO INDIVIDUALS WHO MAY BE RECOVERING FROM AN ACCIDENT OR SURGERY OR WHO ARE IN NEED OF LONG TERM SERVICES. THE FOCUS IS ON PROVIDING QUALITY CARE IN A HOME ENVIRONMENT. OVER 43,000 RESIDENT DAYS OF NURSING SERVICE WERE PROVIDED DURING THE YEAR ENDED JUNE 30, 2016. APPROXIMATELY 38% OF THE RESIDENTS RECEIVING SERVICES WERE RECEIVING GOVERNMENT ASSISTANCE. APPROXIMATELY $1,356,000 ON A COST BASIS WAS PROVIDED IN CHARITY CARE FOR THE YEAR. THE COURTYARDS STRESSES DIGNITY, INDEPENDENCE, RESPECT AND OVERALL WELL-BEING OF RESIDENTS AS THEY REQUIRE MORE ASSISTANCE DURING THE AGING PROCESS. 7204169 7389137 OUR PERSONAL CARE OFFERS A CARING, INDEPENDENT LIVING ENVIRONMENT FOR RESIDENTS WHO NEED ASSISTANCE WITH ACTIVITIES OF DAILY LIVING SUCH AS BATHING, DRESSING, HOUSEKEEPING OR MEDICATIONS. OVER 50,000 RESIDENT DAYS OF PERSONAL CARE SERVICES WERE PROVIDED DURING THE YEAR ENDED JUNE 30, 2016. ROUND-THE-CLOCK PERSONALIZED CARE IS PROVIDED TO RESIDENTS IN COMFORTABLE, HOME-LIKE APARTMENTS OR SUITES. APPROXIMATELY 14% OF THE RESIDENTS RECEIVING SERVICES WERE SUBSIDIZED THROUGH GOVERNMENT AND ORGANIZATIONAL ASSISTANCE. BENEVOLENT CARE OF APPROXIMATELY $691,000 ON A COST BASIS WAS PROVIDED IN THIS FISCAL YEAR. 990336 0 814503 OUR HOME CARE AGENCY BRINGS QUALITY HOME CARE SERVICES TO THE PRIVACY AND CONVENIENCE OF OUR CLIENTS' HOMES WHETHER THE CLIENT RESIDES IN OUR RESIDENTIAL SETTING OR RESIDES IN THE GREATER LANCASTER COMMUNITY. HOME CARE IS THE PRIMARY VEHICLE UTILIZED IN BRETHREN VILLAGE'S "CHOICE+ PROGRAM", WHICH STRIVES TO PROVIDE THE SERVICES THAT CAN KEEP A RESIDENT LIVING IN THE PLACE OF THEIR CHOOSING WITH CONFIDENCE THAT THEY ARE SAFE AND THAT THEIR PHYSICAL, MENTAL, SPIRITUAL AND EMOTIONAL NEEDS ARE BEING MET. OVER 28,000 HOURS OF PRIVATE DUTY HOME CARE SERVICES AND GOVERNMENT CONTRACT SERVICES WERE DELIVERED TO CLIENTS DURING THE YEAR ENDED JUNE 30, 2016.OUR SHORT-TERM REHABILITATION CENTER OPERATES UNDER SEPARATE LICENSURE OBTAINED IN MAY 2016 AS THE REHABILITATION CENTER AT BRETHREN VILLAGE, LLC. THIS REHABILITATION CENTER IS A FREESTANDING BUILDING WITH 20 PRIVATE SUITES, FEATURING A COMPLETE RANGE OF THERAPY SERVICES. THE NEW CENTER IS DESIGNED TO BRING THE OUTDOORS INSIDE TO CREATE A TRANQUIL HEALING ENVIRONMENT, LEADING TO SUCCESSFUL SHORT TERM REHABILITATION. AN ASPECT OF BRETHREN VILLAGE THAT MAKES US UNIQUE IS OUR COMPREHENSIVE TRANSITION OF SERVICES THROUGHOUT RECOVERY. APPROXIMATELY 450 DAYS OF NURSING SERVICE WERE PROVIDED DURING THE PERIOD ENDED JUNE 30, 2016. 990336 0 814503 36467045 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 99 0 1 649 1 1 1 0 0 0 0 1 1 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X RODNEY L MARTZALL VP FINANCE 7175814234 3001 LITITZ PIKE LANCASTER PA 17606 STEVEN L FAUS CHAIR 1.50 0.20 X X 0 0 0 CAROL D HESS VICE CHAIR 1.50 0.20 X X 0 0 0 DOUGLAS F DEIHM TREASURER 1.50 0.20 X X 0 0 0 ALAN R OVER SECRETARY 1.50 0.20 X X 0 0 0 J ERIC BRUBAKER ASST SECRETARY/TREASURER 1.50 0.20 X X 0 0 0 JOHN W BIEMILLER DIRECTOR 1.50 0.20 X 0 0 0 JOANNE C ESHELMAN DIRECTOR 1.50 0.20 X 0 0 0 JOHN H GIBBEL DIRECTOR 1.50 0.20 X 0 0 0 HEATHER H LANDRAM DIRECTOR (AS OF 1/1/16) 1.50 0.20 X 0 0 0 STEPHEN D LEAMAN DIRECTOR 1.50 0.20 X 0 0 0 LARRY SAUDER DIRECTOR (UNTIL 12/31/15) 1.50 X 0 0 0 STEVEN L EDRIS DIRECTOR (UNTIL 12/29/15) 1.50 X 0 0 0 STEPHEN E WENZEL DIRECTOR (AS OF 5/27/16) 1.50 0.20 X 0 0 0 JOHN N SNADER PRESIDENT/CEO 39.00 1.00 X 181543 0 20449 DAVID S RAYHA VP OPERATIONS/COO 39.00 1.00 X 127139 0 22736 RODNEY MARTZALL VP FINANCE/CFO 39.00 1.00 X 55494 0 6839 364176 0 50024 2 0 1 0 WAGMAN CONSTRUCTION 3290 N SUSQUEHANNA TRAIL YORK PA 17406 CONSTRUCTION 3998450 SODEXO INC & AFFILIATES PO BOX 360170 PITTSBURGH PA 15251 DINING, HOUSEKEEPING, AND LAUNDRY SERVIC 2137023 JAMES CRAFT & SON INC 2780 YORK HAVEN RD YORK HAVEN PA 17370 MECHANICAL 854724 COVENANT ALLIANCE REHAB EAST LLC 28100 TORCH PARKWAY WARRENVILLE IL 60555 THERAPY CONTRACT 642527 C MOYER BUILDING & REMODELING INC 751 RIFE RUN RD MANHEIM PA 17545 RENNOVATION 573635 15 112948 926043 1657 1038991 PERSONAL CARE/RESIDENTIAL LIVING 623000 16364069 16364069 NURSING 623000 12455573 12455573 AMORT OF ADVANCE FEES 623000 4207019 4207019 ANCILLARY SERVICES 623000 1955757 1955757 OTHER RESIDENT SERVICE REV 623000 1405162 1405162 814503 814503 37202083 1098654 1098654 173720 167012 6708 6708 -18207 24915 48449643 49073566 180014 -623923 -180014 -803937 -803937 20548 112948 31011 -10463 -10463 COFFEE SHOP REVENUE 722210 208498 208498 CATERING 722320 41221 41221 RESIDENT UPGRADES 900099 20486 20486 190229 10001 180228 460434 38992470 37202083 33015 718381 X 478369 395551 76046 6772 12849679 10658723 2006866 184090 394731 305283 86610 2838 2326463 1899825 392939 33699 966102 808062 144142 13898 100564 28743 71821 92046 92046 74245 74245 1232 1232 143154 42871 99830 453 4684873 4209290 475583 418933 22616 396317 1111804 851072 248329 12403 221102 221102 1724910 1724910 12773 9736 2621 416 47048 17514 22623 6911 6737629 6737629 6527815 6527815 309448 309448 FOOD 1416774 1414763 2011 MEDICAL SUPPLIES 347791 347791 NURSING HOME ASSESSMENT 314368 314368 PHARMACY - DRUGS 274871 264621 10250 562083 200230 360813 1040 42138807 36467045 5409242 262520 20968 2692 15661462 16133741 918621 725979 2291450 1919423 228875 897603 187837417 71429002 113511349 116408415 39678613 43796249 4145572 4164915 176456910 184049017 10341265 11314325 27226766 28147307 105695000 113955000 1492442 1369186 32908893 28707710 177664366 183493528 X -14623791 -12385322 2344717 2001219 11071618 10939592 -1207456 555489 176456910 184049017 X -3146337 1589427 3319855 X X 0 1 X 1 0 X 1010179 919746 1804564 1977366 980569 6692424 31908041 33795740 34844554 35826019 37202083 173576437 150459 152988 148137 174998 208498 835080 33068679 34868474 36797255 37978383 38391150 181103941 133500 185000 155000 160000 226025 859525 0 133500 185000 155000 160000 226025 859525 180244416 746031 720297 969188 1067490 1272374 4775380 746031 720297 969188 1067490 1272374 4775380 59358 95992 157268 80964 200714 594296 33874068 35684763 37923711 39126837 39864238 186473617 0.96660 0.96130 0.02560 0.02310 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 1232 1232 0 PART II-B, LINE 1: THE ORGANIZATION PAYS DUES TO LEADING AGE'S NATIONAL AND STATE ASSOCIATIONS, A PORTION OF WHICH IS USED FOR LOBBYING PURPOSES. APPROXIMATELY $1,200 OF THE $29,960 TOTAL DUES ($20,071 NATIONAL AND $9,889 STATE OF PA) PAID WERE UTILIZED FOR LOBBYING PURPOSES. 7661750 100750 483017 605000 7640517 7864578 92942 234230 530000 7661750 7088178 1189361 390000 22961 7864578 6977006 438286 310000 17114 7088178 6823594 323612 144000 26200 6977006 1.00000 0 0 1540454 1540454 163025168 57026468 105998700 17485505 11402203 6083302 5786290 3000331 2785959 116408415 REFUNDABLE FEES AND DEPOSITS 27927591 SPLIT-INTEREST OBLIGATIONS 780119 28707710 X 44056904 1589427 3276984 4866411 39190493 -198023 -198023 38992470 42293959 198023 198023 42095936 42871 42871 42138807 PART V, LINE 4: THE ENDOWMENT FUND IS INVESTED WITH AN EMPHASIS ON LONG-TERM GROWTH AND RETURN AND USES THE TOTAL RETURN CONCEPT FOR PERFORMANCE EVALUATION. ANNUAL DISTRIBUTIONS ARE MADE FROM THE ENDOWMENT FUND FOR USE IN THE ORGANIZATION'S NORMAL 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 2016 OR 2015. PART XI, LINE 2D - OTHER ADJUSTMENTS: PENSION LIABILITY ADJUSTMENT -998,550. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -136,067. VALUATION LOSS, BENEFICIAL INTEREST IN PERPETUAL TRUSTS -82,528. CHANGE IN VALUE OF FUTURE SERVICE OBLIGATION 4,537,000. INVESTMENT MANAGEMENT FEES NETTED ON FINANCIAL STATEMENTS -42,871. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -167,012. SPECIAL EVENT EXPENSES -31,011. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 167,012. SPECIAL EVENT EXPENSES 31,011. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT MANAGEMENT FEES NETTED ON FINANCIAL STATEMENTS 42,871. BANQUET 71290 59672 11618 4144 4050 300 3161 GOLF OUTING 62206 53276 8930 9000 7564 2792 133496 112948 20548 13144 11614 300 5953 31011 -10463 X X X 0 0 0 0 0 0 0 0 0 JOHN N SNADER PRESIDENT/CEO 181543 0 0 0 0 0 7386 0 13063 0 201992 0 0 0 A LANCASTER COUNTY HOSPITAL AUTHORITY 236648018 514045ZC0 2008-01-23 122715000 CAMPUS REDEVELOPMENT 0 1 0 B LANCASTER COUNTY HOSPITAL AUTHORITY 236648018 514045G23 2015-07-30 10000000 CAPITAL PROJECTS 0 1 0 A 18760000 123739635 8761851 11199972 2410431 1307883 87879623 13488750 2011 0 0 1 1 B 9906539 669400 468164 209617 6634543 1924815 2016 0 0 0 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 A 1 B 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: LANCASTER COUNTY HOSPITAL AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 03/01/2013 FORM 990, SCHEDULE K , PART II LINE 3 TOTAL PROCEEDS FROM BONDS IS DIFFERENT FROM THE ISSUANCE PRICE REPORTED ON PART I DUE TO: BOND ISSUE (A): INVESTMENT EARNINGS OF $1,024,635 BOND ISSUE (B): INVESTMENT EARNINGS OF $664 AND ORIGINAL ISSUE DISCOUNT OF $94,125 FORM 990, PART III, LINE 2 OUR NEW SHORT-TERM REHABILITATION CENTER OPERATES UNDER SEPARATE LICENSURE OBTAINED IN MAY 2016 AS THE REHABILITATION CENTER AT BRETHREN VILLAGE, LLC. THIS REHABILITATION CENTER IS A FREESTANDING BUILDING WITH 20 PRIVATE SUITES, FEATURING A COMPLETE RANGE OF THERAPY SERVICES. THE NEW CENTER IS DESIGNED TO BRING THE OUTDOORS INSIDE TO CREATE A TRANQUIL HEALING ENVIRONMENT, LEADING TO SUCCESSFUL SHORT TERM REHABILITATION. AN ASPECT OF BRETHREN VILLAGE THAT MAKES US UNIQUE IS OUR COMPREHENSIVE TRANSITION OF SERVICES THROUGHOUT RECOVERY. APPROXIMATELY 450 DAYS OF NURSING SERVICE WERE PROVIDED DURING THE PERIOD ENDED JUNE 30, 2016. FORM 990, PART VI, SECTION B, LINE 11 MANAGEMENT SUBMITS INFORMATION NECESSARY FOR TAX CONSULTANT TO PREPARE TAX RETURNS. MANAGEMENT PARTICIPATES IN THE REVIEW PROCESS PRIOR TO PRESENTING TO THE FINANCE COMMITTEE OF BRETHREN VILLAGE FOR FINAL REVIEW AND APPROVAL. RETURNS ARE THEN MADE AVAILABLE TO ALL BOARD MEMBERS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL OF THE ORGANIZATION'S EXPENDITURES ARE SUBJECT TO APPROPRIATE APPROVALS THROUGH THE ORGANIZATION'S PURCHASING POLICY. ADDITIONALLY, TRANSACTIONS WITH ANY COMPANIES AFFILIATED WITH BOARD MEMBERS ARE MONITORED AND ANALYZED BY THE ACCOUNTING DEPARTMENT AND REPORTED IN OUR ANNUAL DISCLOSURE STATEMENT, IF APPLICABLE. BRETHREN VILLAGE HAS A CONFLICT OF INTEREST POLICY WHICH IS DIRECTED NOT ONLY TO DIRECTORS AND OFFICERS, BUT TO ALL TEAM MEMBERS WHO CAN INFLUENCE THE ACTIONS OF BRETHREN VILLAGE AND RELATED PARTIES. DISCLOSURE OF CONFLICTS SHOULD BE MADE TO THE PRESIDENT (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD CHAIR), WHO SHALL BRING THE MATTER TO THE ATTENTION OF THE BOARD OR DULY CONSTITUTED COMMITTEE THEREOF. DISCLOSURE INVOLVING DIRECTORS SHOULD BE MADE TO THE BOARD CHAIR (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD VICE-CHAIR), WHO SHALL BRING THE MATTER TO THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF. ANY BOARD OF DIRECTOR MEMBER HAVING A DUALITY OF INTEREST OR POSSIBLE CONFLICT OF INTEREST ON ANY MATTER SHOULD NOT VOTE OR USE PERSONAL INFLUENCE ON THE MATTER, AND SHOULD NOT BE COUNTED IN DETERMINING THE QUORUM FOR THE MEETING. THE MINUTES OF THE MEETING SHOULD REFLECT THAT A DISCLOSURE WAS MADE, THE ABSTENTION FROM VOTING, AND THE QUORUM SITUATION. EACH MEMBER OF THE BOARD, CORPORATE OFFICERS, AND MEMBERS OF THE BOARD COMMITTEES SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON (A) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, (B) HAS READ AND UNDERSTANDS THE POLICY, (C) HAS AGREED TO COMPLY WITH THE POLICY, AND (D) UNDERSTANDS THAT BRETHREN VILLAGE IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. THE EXECUTIVE ASSISTANT IS RESPONSIBLE FOR ENSURING THAT EVERYONE COMPLETES A STATEMENT ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF BRETHREN VILLAGE BOARD ESTABLISHES COMPENSATION FOR THE PRESIDENT AND VICE PRESIDENTS. THE COMMITTEE RELIES ON EXTERNAL DATA INCLUDING AN EXECUTIVE WAGE SURVEY, SPECIFIC FOR THE SENIOR LIVING INDUSTRY, AS WELL AS OTHER COMPARABLE WAGE INDICATORS (ECONOMIC OUTLOOK, ETC.). COMPENSATION FOR OTHER POSITIONS (POSSIBLY KEY EMPLOYEES) WITHIN THE ORGANIZATION ARE ESTABLISHED USING INTERNALLY DEVELOPED DATA (COMPENSATION RANGES) AND EXTERNAL SURVEY DATA FROM STATE ASSOCIATIONS AND OTHER SIMILAR GROUPS. SALARIES ARE REVIEWED ANNUALLY. MINUTES OF THE COMMITTEE MEETINGS ARE RECORDED AND FILED. SALARY ADJUSTMENTS ARE FORWARDED TO THE HR DEPARTMENT BY THE PRESIDENT WITH THE PROPER DOCUMENTATION/AUTHORIZATION. 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 CONSULTING: PROGRAM SERVICE EXPENSES 1,413. MANAGEMENT AND GENERAL EXPENSES 32,794. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 34,207. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 2,790,416. MANAGEMENT AND GENERAL EXPENSES 343,059. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,133,475. PENSION ADMINISTRATION FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 99,730. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 99,730. LABORATORY: PROGRAM SERVICE EXPENSES 1,610. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,610. AGENCY FEES: PROGRAM SERVICE EXPENSES 1,339,675. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,339,675. DISPOSAL FEES: PROGRAM SERVICE EXPENSES 76,176. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 76,176. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST ADJUSTMENT -136,067. PENSION LIABILITY ADJUSTMENT -998,550. VALUATION GAIN ON BENEFICIAL INTEREST IN PERPETUAL TRUSTS -82,528. CHANGE IN VALUE OF FUTURE SERVICE OBLIGATION 4,537,000. FORM 990, PART XII, QUESTION 2C: THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE REVIEW OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR. BRETHREN VILLAGE REALTY LLC 3001 LITITZ PIKE LANCASTER PA 17606 473043533 REAL ESTATE RENTAL PA -25025 2183467 BRETHREN VILLAGE REHABILITATION CENTER AT BRETHREN VILLAGE LLC 3001 LITITZ PIKE LANCASTER PA 17606 475409118 SHORT-TERM REHABILITATION CENTER PA -175833 639625 BRETHREN VILLAGE BRETHREN SERVICES INC PO BOX 5093 LANCASTER PA 176065093 232293927 PROVIDES LOW INCOME HOUSING FOR THE ELDERLY AND HANDICAPPED PA 501(C)(3) 9 BRETHREN VILLAGE 1 BRETHREN SERVICES II INC PO BOX 5093 LANCASTER PA 176065093 202081463 PROVIDES LOW INCOME HOUSING FOR THE ELDERY PA 501(C)(3) 9 BRETHREN VILLAGE 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 BRETHREN SERVICES I L 129824 ACTUAL COST BRETHREN SERVICES II L 104418 ACTUAL COST BRETHREN SERVICES I Q 81923 ACTUAL COST BRETHREN SERVICES II Q 74214 ACTUAL COST BRETHREN SERVICES I O 73474 ACTUAL COST BRETHREN SERVICES II O 73474 ACTUAL COST