2017-05-12T09:18:22-05:00 2016-12-31 222428965 CITRIN COOPERMAN & COMPANY LLP 7101 WISCONSIN AVE SUITE 1012 BETHESDA MD 20814 990 2016-01-01 530207036 METHODIST HOME OF THE DISTRICT OF COLUMBIA METH 2029667623 4901 CONNECTICUT AVENUE NW WASHINGTON DC 20008 DIANA LOWE CFO CFO 2029667623 2017-05-11 1 PHILIP R BAKER P00010692 3016549000 65.79.228.194 2017-05-11 15:12:59 ED P 88D0C40910F11330BEF63884CAF215C2DBDED07B 7EE0C7C5B6EEFA1F2A2DCADFB3F26587D3157518 2016 2021-01-29 14:40:06Z FOREST HILLS OF DC DIANA LOWE CFO 4901 CONNECTICUT AVENUE NW WASHINGTON DC 20008 19393573 0 X WWW.FORESTHILLSDC.ORG X 1889 DC TO PROVIDE A SAFE AND SECURE ENVIRONMENT FOR PERSONS IN NEED OF ASSISTED OR NURSING CARE SERVICES. 12 12 187 89 0 0 123223 106554 14850250 14896117 1731235 436940 -11021 -9982 16693687 15429629 0 0 0 0 6638457 6882871 0 0 3594 8521856 8404106 15160313 15286977 1533374 142652 39416294 40311117 29184451 29163761 10231843 11147356 X TO OPERATE AS A LONG TERM HEALTH CARE FACILITY. THE HOME PROVIDES FOOD, HOUSING AND MEDICAL CARE FOR PERSONS IN NEED OF ASSISTED(INCLUDING SPECIALIZED CARE PROGRAM FOR RESIDENTS WITH ALZHEIMER'S DISEASE OR DEMENTIA) OR NURSING CARE SERVICES. IN ADDITION, THE METHODIST HOME OF DC PROVIDES FREE MEETING PLACE FOR LOCAL ORGANIZATIONS ON A REGULAR BASIS, E.G. THE SCOUTS, THE ELDER CARE NETWORK AND TO OTHERS ON AN AD HOC BASIS. 0 0 9993429 11733493 TO PROVIDE LONG-TERM HEALTH CARE SERVICES TO ITS RESIDENTS WHO ARERETIRED, AGED, OR REQUIRED REHABILITATION OR POST ACCUTE CARE. THEHOME IS LICENSED FOR 115 RESIDENTS. 3661306 3162624 TO PROVIDE A SPECIALIZED CARE PROGRAM FOR RESIDENTS WITHALZHEIMER'S DISEASE OR DEMENTIA. THERE WERE 33 ASSISTED-LIVINGPRIVATE APARTMENTS. 13654735 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 54 0 1 187 1 0 0 0 0 0 1 1 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 0 0 MD X DIANA LOWE CFO 2029667623 4901 CONNECTICUT AVENUE WASHINGTON DC 20008 GEOFFREY D BROWN CPA TRUSTEE 0.50 X 0 0 0 JOHN M BIXLER ESQ TRUSTEE 0.50 X 0 0 0 LETITIA R GEIGER SECRETARY 0.50 X X 0 0 0 JAMES F HINCHMAN ESQ TREASURER 0.50 X X 0 0 0 VINCENT G DESIDERIO JR MD TRUSTEE 0.50 X 0 0 0 THOMAS MITCHELL PRESIDENT 0.50 X X 0 0 0 ELAINE TENDLER VICE-PRESIDENT 0.50 X X 0 0 0 ANNIE SEALE TRUSTEE 0.50 X 0 0 0 SUSAN AXLEROAD TRUSTEE 0.50 X 0 0 0 CINDY DIGGS TRUSTEE 0.50 X 0 0 0 NANCY BILOTTO TRUSTEE 0.50 X 0 0 0 BOB SPENCER TRUSTEE 0.50 X 0 0 0 SANDY DOUGLASS NHA CEO 40.00 X 125251 0 7859 DIANA LOWE CFO 40.00 X 132819 0 12236 MARY J SAVOY EXEC. DIRECTOR AND ADMINISTRATOR 40.00 X 127046 0 12612 DUAN C HAN MDS COORDINATOR 40.00 X 119598 0 3588 504714 0 36295 4 0 0 0 MORRISON SENIOR DINING 955 CHESTER BROOK BLVD SUITE 305 WAYNE PA 19087 DIETARY PROVIDER 1534641 EMS INC 6240 OLD DOBBIN LANE STE 110 COLUMBIA MD 21045 HOUSEKEEPING AND MAINTENANCE 990590 FLAGSHIP 157 BALTIMORE STREET SUITE 201 CUMBERLAND MD 21502 REHAB THERAPY 707168 REVEL ENTERPRISES 96 HARRY S TRUMAN DRIVE STE 220-A LARGO MD 20774 SECURITY SERVICES 170030 THI STAFFING 7297 LEE HWY SUITE R FALLS CHURCH VA 22042 STAFFING 167140 5 45161 61393 106554 RESIDENT REVENUE 623000 14896117 14896117 14896117 414119 414119 3964833 3942012 22821 22821 22821 11950 45161 21932 -9982 -9982 15429629 14896117 0 426958 X 417820 119358 294868 3594 5424311 4755159 669152 117609 95227 22382 498694 438207 60487 424437 349915 74522 2718 2718 74010 74010 58184 58184 2421240 2421240 26665 26665 833570 687403 146167 2509590 2509590 4509 446 4063 6511 6511 1322098 1322098 106915 93562 13353 OTHER RESIDENCE CARE CO 453787 426573 27214 MISCELLANEOUS 307952 153089 154863 TAXES & LICENSES 273229 273229 BAD DEBT 3128 3128 15286977 13654735 1628648 3594 334817 412571 3633081 4023875 1321852 1455390 582060 766513 15719 15719 101144 118995 41957517 20685041 20830847 21272476 11686854 11418871 909920 826707 39416294 40311117 1771130 2341488 10500 20579 27375000 26780000 27821 21694 29184451 29163761 X 8350943 9142074 117773 108842 1763127 1896440 10231843 11147356 39416294 40311117 X 142652 639548 133313 X 0 1 X 1 0 X 82425 90013 97481 123223 106554 499696 82425 90013 97481 123223 106554 499696 499696 500739 575690 576093 371603 414119 2438244 2937940 69887369 0.17010 0.17910 X I.FACTS AND CIRCUMSTANCESON FEBRUARY 11, 1938, THE METHODIST HOME OF THE DISTRICT OF COLUMBIA (MHDC) WAS GRANTED TAX EXEMPT STATUS AS A CHARITABLE ORGANIZATION.THAT STATUS WAS FURTHER CONFIRMED BY THE INTERNAL REVENUE SERVICE FOLLOWING OPERATIONAL CHANGES IN BOTH 1980 AND 1990. ALTHOUGH MHDC DOES NOT MEET THE SAFE HARBOR TEST FOR PUBLIC SUPPORT (33-1/3%) IN 2016, IT BELIEVES THAT THE FOLLOWING FACTS AND CIRCUMSTANCES SUPPORT THE ORGANIZATION'S CONTINUANCE AS A PUBLIC CHARITY:-ORGANIZED IN 1889, MHDC'S MISSION HAS BEEN TO PROVIDE A SAFE AND SECURE ENVIRONMENT FOR ELDERLY PERSONS IN NEED OF ASSISTED LIVING OR NURSING CARE SERVICES. ALTHOUGH ORIGINALLY ORGANIZED TO SERVE THE METHODIST COMMUNITY IN WASHINGTON, DC, MHDC NOW PROVIDES ASSISTED LIVING AND SKILLED NURSING SERVICES TO ALL ELDERLY PERSONS, REGARDLESS OF RACE, ETHNICITY, RELIGION, COUNTRY OF ORIGIN, DISABILITY, SEXUAL ORIENTATION OR IDENTITY, OR ANY OTHER BASIS. -THE ORGANIZATION PROVIDES A CHARITABLE CARE PROGRAM FOR ASSISTED LIVING RESIDENTS WHOSE ASSETS WILL NO LONGER SUPPORT THEIR CONTINUING RESIDENCE AT THE METHODIST HOME OF DC. THE PROGRAM HAS ADOPTED CRITERIA SIMILAR TO THE DC MEDICAID LONG-TERM CARE PROGRAM FOR ENTRY ELIGIBILITY. THIS PROGRAM IS FUNDED BY A BOARD DESIGNATED ENDOWMENT FUND.-IN 2016 THE METHODIST HOME OF THE DISTRICT OF COLUMBIA PROVIDED CHARITABLE ASSISTANCE TO 6 INDIVIDUALS RESIDING IN OUR ASSISTED LIVING AND MEMORY CARE UNITS IN A TOTAL AMOUNT OF $486,095. THIS SUBSIDY HELPED TO DEFRAY THE COST OF ROOM AND BOARD, NURSING CARE, PHARMACEUTICALS, AND SUPPLEMENTAL HEALTH INSURANCE PREMIUMS FOR THESE RESIDENTS. -THE METHODIST HOME OF THE DISTRICT OF COLUMBIA SUBSIDIZES RESIDENTS OF THE SKILLED NURSING FACILITY WHOSE ASSETS WILL NO LONGER SUPPORT THEIR CONTINUING CARE. IN THE DISTRICT OF COLUMBIA MEDICAL ASSISTANCE PAYS FOR LONG-TERM CARE IN A NURSING FACILITY BASED ON A COMPLICATED CASE-MIX METHODOLOGY WHICH INCORPORATES PATIENT ACUITY AS WELL AS THE COST OF CARE AT NINETEEN SEPARATE NURSING FACILITIES IN THE DISTRICT. RATES PAID TO THE ORGANIZATION FOR MEDICAID BENEFICIARIES RESIDING AT THE METHODIST HOME OF DC DO NOT COVER THE COST OF CARE.-THERE WERE A TOTAL OF 17 MEDICAID BENEFICIARIES RESIDING IN THE SKILLED NURSING FACILITY IN 2016.COST OF CARE FOR THESE RESIDENTS EXCEEDED MEDICAID REIMBURSEMENT BY A TOTAL OF $78,315 AND THE OPPORTUNITY COST OF PROVIDING SERVICES TO THESE RESIDENTS EXCEEDED $225,000.-THE ORGANIZATION PROVIDES PRO BONO MEETING SPACE TO MANY DC NON-PROFIT AND GOVERNMENTAL ORGANIZATIONS. THESE INCLUDE: -NORTHWEST NEIGHBORS VILLAGE (DONATION OF PERMANENT OFFICE SPACE VALUED AT APPROXIMATELY $28,800)-CLEVELAND PARK/WOODLEY PARK VILLAGE-FOREST HILLS CITIZENS' ASSOCIATION-BOY SCOUTS OF AMERICA, PINEHURST, NC TROOP #7-GIRL SCOUTS OF AMERICA, NATIONAL COUNCIL-DC HEALTH CARE ASSOCIATION-ADVISORY NEIGHBORHOOD COMMISSION - 3F-OSHER LIFELONG LEARNING INSTITUTE-WARD 3 DEMOCRATS-PARK VAN NESS COMMUNITY INTEREST GROUP-WARD 3 PLANNING OFFICE-ESSEX CONDO ASSOCIATION-DC DEPARTMENT OF TRANSPORTATION-LEADING AGE-DC PUBLIC POWER ADVOCACY GROUP-CONNECTICUT AVENUE PEDESTRIAN ACTION COMMITTEE-FOREST HILLS CONNECTION-WASHINGTON AREA VILLAGE EXCHANGE-AMERICAN GERIATRIC SOCIETY, WASHINGTON DC CHAPTER-GERIATRIC SOCIETY OF AMERICA, LOCAL CHAPTER-IONA SENIOR SERVICES-SEABURY SERVICES FOR AGING-GIRL SCOUTS OF AMERICA, BOSTON MA, TROOP # 88285-FRIENDS OF FOREST HILLS PLAYGROUND ASSOCIATION-GREATER WASHINGTON SOCIETY OF CLINICAL SOCIAL WORKERS II.CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS.THE METHODIST HOME OF THE DISTRICT OF COLUMBIA HAS A CONTINUOUS AND BONA FIDE PROGRAM FOR THE SOLICITATION OF FUNDS. THE PRIMARY FUNDRAISING EVENT IS THE ANNUAL GOLF TOURNAMENT AND AWARDS BANQUET HELD EVERY YEAR IN JUNE. THE 24ND ANNUAL GOLF TOURNAMENT AND AWARDS BANQUET WAS HELD ON JUNE 13, 2016. THE EVENT ATTRACTED 75 GOLFERS AND 100 GUESTS ATTENDED THE BANQUET. GROSS RECEIPTS FROM THIS FUNDRAISER TOTALED $56,654.THE METHODIST HOME OF THE DISTRICT OF COLUMBIA PRODUCES A MONTHLY NEWSLETTER WHICH INCLUDES A SOLICITATION FOR DONATIONS. THE NEWSLETTER IS DISTRIBUTED TO A MAILING LIST CONSISTING OF RESIDENT EXTENDED FAMILIES, BOARD AND STAFF, AND A DATABASE OF ALLIED SENIOR SERVICE PROFESSIONALS/PROVIDERS THROUGHOUT THE GREATER WASHINGTON, DC REGION. THE NEWSLETTER IS DISTRIBUTED TO MORE THAN 2,100 RECIPIENTS MONTHLY.MHDC MAINTAINS 2 SEPARATE (BUT CONNECTED) WEBSITES PROMOTING OUR SERVICES TO THE ELDERLY IN THE LONG-TERM CARE ENVIRONMENT. THE SITE SOLICITS DONATIONS THROUGH AN ACCOUNT SET UP WITH PAY PAL. VISITORS TO THE SITE ARE ALERTED TO THE TAX EFFECT OF A DONATION.THE METHODIST HOME OF DC UNDERTAKES AN ANNUAL YEAR-END CAMPAIGN, CONTACTING 275 INDIVIDUALS, FAMILY MEMBERS, TRUSTEES AND STAFF. THE 2016 YEAR-END CAMPAIGN RAISED $37,878. THE CAMPAIGN DATABASE IS CONTINUALLY UPDATED AS NEW RESIDENT FAMILIES ARE IDENTIFIED AND NEW AGING-SERVICES PROFESSIONALS ENTER THE REGION.III.BOARD OF TRUSTEESTHE BOARD OF TRUSTEES IS PUBLIC IN NATURE AND REPRESENTS PERSONS FROM VARIOUS PROFESSIONS WHOSE COMMONALITY IS IN SHARING THE MHDC MISSION AND GOALS. THESE PERSONS ARE NOT RELATED PARTIES AND THEY ARE NOT PAID FOR THEIR SERVICES.A LISTING OF OUR CURRENT TRUSTEES AND THEIR PROFESSIONAL STATUS IS AS FOLLOWS:TOM MITCHELL, PRESIDENT CEO - ALLEN MITCHELL COMPANYELAINE TENDLER, VICE-PRESIDENTOFFICE ADMIN/NATIONAL ASSOCIATION OF WATERFRONT EMPLOYEES LETITIA GEIGER, SECRETARY SOCIAL WORKERJAMES HINCHMAN, ESQ., TREASURERCOO - NATIONAL ACADEMY OF SCIENCESVINCENT DESIDERIO, MD PRIVATE MEDICAL PRACTICEGEOFFREY D. BROWN, CPA BOND BEEBE ACCOUNTING JOHN M. BIXLER, ESQ. PARTNER, CURTIN-LAWANNIE SEALEVP CONVENTIONS-MEETINGS, AHCACINDY DIGGSHR PROFESSIONAL, AMERICAN UNIVERSITYSUSAN AXLEROADSR. DEVELOPMENT ASSOC., FAMILIES USA IV.CONCLUSIONIN CONCLUSION, WE BELIEVE THESE FACTS AND CIRCUMSTANCES CLEARLY SHOW THAT THE METHODIST HOME OF THE DISTRICT OF COLUMBIA HAS A CONTINUOUS AND BONA FIDE PROCESS FOR SOLICITATION OF FUNDS. THE FACTS AND CIRCUMSTANCES ALSO DEMONSTRATE THAT OUR PROGRAMS ARE PUBLICLY AVAILABLE AND THAT OUR GOVERNING BOARD IS PUBLIC IN NATURE. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3121364 15343 263859 29244 3371322 3208397 29343 -82475 33901 3121364 3160150 35837 48247 35837 3208397 2802775 24002 362205 28832 3160150 2617799 25140 221896 62060 2802775 0.40520 0.56250 0.03230 1 0 3005993 3005993 34525889 17788726 16737163 315937 221696 94241 4109698 2674619 1435079 21272476 OBLIGATION UNDER CAPITAL LEASE 21694 21694 X 16144306 639548 133313 772861 15371445 58184 58184 15429629 15228793 0 15228793 58184 58184 15286977 PART V, LINE 4: THE PRINCIPAL AND INCOME OF VARIOUS TRUSTS ARE TO BE USED FOR DIFFERENT PURPOSES SUCH AS,SUPPORT OF INDIGENT RESIDENTS, CHARITABLE PURPOSES OF THE HOME, SPECIAL FOOD TREATS FOR THE RESIDENTS, BENEFIT OF THE MEMBERS OF THE ELDBROOKE AND METROPOLITAN UMC CHURCHES RESIDING AT THE HOME AND OTHER PURPOSES AS EACH GOVERNING BOARD SHALL DETERMINE APPROPRIATE. PART X, LINE 2: THE HOME IS A NOT-FOR-PROFIT ORGANIZATION AND IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AND FROM STATE INCOME TAX. AS A NOT-FOR-PROFIT ENTITY, THE HOME IS SUBJECT TO UNRELATED BUSINESS INCOME TAX ("UBIT"), IF APPLICABLE. THE HOME RECOGNIZES AND MEASURES ITS UNRECOGNIZED TAX BENEFITS IN ACCORDANCE WITH FASB ASC 740, INCOME TAXES. UNDER THAT GUIDANCE, THE HOME ASSESSES THE LIKELIHOOD, BASED ON THEIR TECHNICAL MERIT, THAT TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BASED ON THE FACTS, CIRCUMSTANCES, AND INFORMATION AVAILABLE AT THE END OF EACH PERIOD. THE MEASUREMENT OF UNRECOGNIZED TAX BENEFITS IS ADJUSTED WHEN NEW INFORMATION IS AVAILABLE OR WHEN AN EVENT OCCURS THAT REQUIRES A CHANGE. MANAGEMENT HAS EVALUATED THE HOME'S TAX POSITIONS AND HAS CONCLUDED THAT THE HOME HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: NET INCREASE IN PRESENT VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST GOLF 57111 45161 11950 21932 57111 45161 11950 21932 21932 -9982 A DISTRICT OF COLUMBIA 536001131 25483VPQ1 2015-06-26 25262139 REFUNDING PRIOR ISSUE 0 0 0 B DISTRICT OF COLUMBIA 536001131 2548396H1 2009-12-01 2000000 FACILITY FOR ALZHEIMERS PATIENTS 0 0 0 A 25262139 1751616 1 0 1 1 B 2000000 168172 40000 1614219 2011 0 0 1 1 A 0 0 1 1 0 0 0 1 B 0 0 1 1 0 0 0 1 A 0 0 0 1 0 0 1 TRANSAMERICA ASSET MANAGEMENT 30.000000000000 1 0 1 B 0 0 0 1 0 0 0 0 A 1 B 1 PART II, LINE 4 GROSS PROCEEDS INCLUDE TRANSFERRED PROCEEDS FROM THE REFUNDED BONDS. PART IV, LINE 2 C JUNE 27, 2015 FORM 990, PART VI, SECTION B, LINE 11B THE COMPLETED 990 IS DISTRIBUTED TO THE MEMBERS OF THE BOARD OF TRUSTEES VIA ELECTRONIC MEDIA PRIOR TO FILING. MEMBERS ARE ENCOURAGED TO ASK FOR CLARIFICATION WHEN NECESSARY, AND DOCUMENTATION OF THEIR REVIEW AND APPROVAL IS GATHERED VIA RETURN ELECTRONIC COMMUNICATION. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND KEY EMPLOYEES ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15A THE CEO AND EXECUTIVE DIRECTOR AND ADMINISTRATOR'S COMPENSATION ARE SET BY A FORMAL COMMITTEE OF THE BOARD, NONE OF WHOSE MEMBERS ARE DISQUALIFIED PERSONS. THE COMMITTEE REVIEWED THE CEO AND EXECUTIVE DIRECTOR AND ADMINISTRATOR'S SELF-EVALUATION, ITS OWN EVALUATION OF THEIR PERFORMANCE, AND INFORMATION ON COMPENSATION AT COMPARABLE ORGANIZATIONS. THE COMMITTEE THEN DETERMINED THE APPROPRIATE ADJUSTMENT IN THE CEO AN EXECUTIVE DIRECTOR AND ADMINISTRATOR'S COMPENSATION AND SET GOALS FOR THE COMING YEAR. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY & FINANCIAL STATEMENTS ARE AVAILABLE TO PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G DIETARY PROVIDER: PROGRAM SERVICE EXPENSES 936,795. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 936,795. REHAB THERAPY: PROGRAM SERVICE EXPENSES 649,259. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 649,259. SECURITY: PROGRAM SERVICE EXPENSES 167,023. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 167,023. OTHER FEES: PROGRAM SERVICE EXPENSES 668,163. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 668,163. FORM 990, PART XI, LINE 9: NET INCREASE IN PRESENT VALUE OF BENEFICIAL INTEREST PERPETUAL TRUSTS 133,313.