2017-05-05T11:16:40-05:00 2016-12-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 221 W PHILADELPHIA STREET SUITE 200 YORK PA 17401 990 2016-01-01 263445374 THE VILLAGE AT ORCHARD RIDGE INC VILL 3013542710 2301 RESEARCH BLVD NO 310 ROCKVILLE MD 20850 MICHAEL J BRADY CHIEF FINANCIAL OFFICER 3013542710 2017-05-03 1 KERRI N BOGDA P00760402 7178467000 73.230.170.56 2017-05-03 09:36:31 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 41D52B76DFE0CA0C5E5ED141E25DBC48D8427C36 2016 2021-01-29 14:40:06Z LAWRENCE R BRADSHAW 2301 RESEARCH BLVD NO 310 ROCKVILLE MD 20850 15698629 0 X WWW.THEVILLAGEATORCHARDRIDGE.ORG X 2008 VA PROVIDES INDEPENDENT AND ASSISTED LIVING, SKILLED AND MEMORY CARE, AND REHAB TO OLDER ADULTS. 7 6 193 69 0 0 1189213 294180 12723925 13874968 41994 132329 148512 108214 14103644 14409691 0 0 0 0 4548703 5357132 0 0 0 13792792 13791971 18341495 19149103 -4237851 -4739412 169040140 195221669 148589393 179351390 20450747 15870279 X TO FULFILL ITS CHRISTIAN MINISTRY, THE VILLAGE AT ORCHARD RIDGE, INC. PROVIDES AN ARRAY OF OPTIONS FOR SENIORS INCLUDING RESIDENTIAL LIVING ALONG WITH HOME AND HEALTH CARE SERVICES WHICH ARE DESIGNED TO MEET INDIVIDUAL NEEDS. 0 0 13105845 0 11089704 INDEPENDENT LIVING:INDEPENDENT LIVING RESIDENTS AT THE VILLAGE AT ORCHARD RIDGE, A NATIONAL LUTHERAN COMMUNITY, TAILOR THEIR OWN LIFE ENRICHMENT PROGRAMMING TO SUIT THEIR INDIVIDUAL TASTES AND FAVORED PASTIMES. SCHEDULES AREN'T SET IN STONE - THEY'RE PERSONALIZED AND SET IN MOTION TO FULFILL THE EDUCATIONAL, ENTERTAINMENT AND HEALTH AND WELLNESS NEEDS OF RESIDENTS. ADDITIONALLY, THE VILLAGE AT ORCHARD RIDGE'S FORWARD-THINKING APPROACH OF BRINGING IN-HOME HEALTH SERVICES TO THE RESIDENTS ENABLES THEM TO STAY IN THEIR APARTMENTS AND COTTAGE HOMES LONGER. DURING DECEMBER 2016 THE VILLAGE AT ORCHARD RIDGE COMPLETED THE EXPANSION OF ITS INDEPENDENT LIVING COMMUNITY, ADDING AN ADDITIONAL 103 INDEPENDENT LIVING UNITS. THESE UNITS WERE COMPRISED OF 80 ENTRANCE FEE APARTMENTS AND AN ADDITIONAL 23 RENTAL APARTMENTS. DURING THE 2016 CALENDAR YEAR THERE WERE 112,815 CENSUS DAYS. 1887473 0 1597113 ASSISTED LIVING:THE VILLAGE AT ORCHARD RIDGE, A NATIONAL LUTHERAN COMMUNITY, OFFERS RESIDENTS LIVING WITH ALZHEIMER'S AND OTHER DEMENTIA-RELATED ILLNESSES A PROGRAM FOCUSED ON WHAT REMAINS OF THEIR ABILITIES, NOT WHAT HAS BEEN LOST. DAILY EXPERIENCES ARE TAILORED BASED UPON WHAT IS LEARNED ABOUT RESIDENTS' LIVES - PAST JOBS, HOBBIES AND RELATIONSHIPS - TO PROMOTE POSITIVE EMOTIONS WHILE MINIMIZING STRESS. IN ADDITION TO INDIVIDUAL CARE PLANS AND ASSISTANCE WITH ACTIVITIES OF DAILY LIVING, RESIDENTS ARE KEPT SAFE WITH 24/7 STAFFING, SECURE ENTRYWAYS AND COURTYARD, AND AN EMERGENCY CALL BUTTON IN EVERY SUITE. DURING 2016, THERE WERE 17,252 CENSUS DAYS. 1404160 0 1188151 SKILLED NURSING:THE VILLAGE AT ORCHARD RIDGE'S ORCHARD WOODS HEALTH CENTER PROVIDES SKILLED NURSING SERVICES FOR RESIDENTS IN A COMFORTABLE AND CARING ATMOSPHERE WITH PRIVATE SUITES, SPACIOUS COMMON AREAS AND A SERENE PATIO FOR RELAXATION. WITH A 1:5 STAFF-TO-RESIDENT RATIO AND A REGISTERED NURSE AVAILABLE 24/7, ORCHARD WOODS HEALTH CENTER DESIGNS INDIVIDUAL CARE PLANS FOR RESIDENTS WHICH INCLUDE ASSISTANCE WITH ACTIVITIES OF DAILY LIVING, PHYSICAL, OCCUPATIONAL, SPEECH AND RESPIRATORY THERAPY, MEDICATION ADMINISTRATION, NUTRITIOUS MEALS AND SNACKS, HOUSEKEEPING, LAUNDRY AND TRANSPORTATION. DURING DECEMBER 2016 THE VILLAGE AT ORCHARD RIDGE'S ORCHARD RIDGE HEALTH CENTER COMPLETED AN EXPANSION ADDING AN ADDITIONAL 10 NURSING CARE BEDS TO THE COMMUNITY. DURING 2016, THERE WERE 2,997 CENSUS DAYS. 16397478 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 33 0 1 193 1 0 0 0 0 0 0 0 0 0 0 X 7 6 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MD VA X X MICHAEL J BRADY CHIEF FINANCIAL OFFICERNLCS 3013542714 2301 RESEARCH BLVD STE 310 ROCKVILLE MD 20850 DOUG MCCARTHY CHAIRPERSON 1.00 X X 0 0 0 LAWRENCE R BRADSHAW PRESIDENT/CEO, NLCS 7.50 37.50 X X 0 384395 27984 DR PENNY S SHELTON SECRETARY 1.00 X X 0 0 0 RACHEL A CARLSON VICE CHAIRMAN 1.00 X X 0 0 0 DR GEORGE KRIZ TREASURER 1.00 X X 0 0 0 DR LISA M ZERULL TRUSTEE 1.00 X 0 0 0 REV NATHAN ROBINSON TRUSTEE 1.00 X 0 0 0 MICHAEL BRADY CHIEF FINANCIAL OFFICER/NL 7.50 32.50 X 0 208796 25264 MELISSA FORTNER EXEC. DIRECTOR 40.00 X 157500 0 23922 THOMAS FIAMMETTA DINING SERVICES DIRECTOR 40.00 X 100142 0 11047 257642 593191 88217 2 0 1 0 PARTNERS IN PLANNING 5252 CHEROKEE AVE STE 103 ALEXANDRIA VA 22312 ARCHITECTUAL SVC. 1117004 TOTAL TECHNOLOGY MANAGEMENT 100 WATERMAN DRIVE HARRISONBURG VA 22802 EQUIPMENT REPAIRS 310303 SFCS INC 305 S JEFFRSON ST ROANOKE VA 22066 ARCHITECTUAL SVC. 213482 READING LANDSCAPE INC 2371 NORTH FREDERICK PIKE WINCHESTER VA 22603 SNOW REMOVAL 210667 ARCH CONSULTANTS 250 PARKWAY DRIVE STE 350 LINCOLNSHIRE IL 60069 ARCHITECTUAL SVC. 166858 10 294180 294180 INDEPENDENT LIVING 623000 11005187 11005187 PERSONAL CARE 623000 1597113 1597113 SKILLED NURSING REVENUE 623000 1188151 1188151 DINING 623990 84517 84517 13874968 103727 103727 5542 0 5542 5542 5542 1317540 1288938 28602 28602 28602 HAIR CARE REVENUE 900099 73344 73344 OTHER ANCILLARY REVENUE 900099 9960 9960 HANDY MAN SBC. 900099 9563 9563 9805 9805 102672 14409691 13874968 0 240543 X 181422 181422 4052663 3804900 247763 118876 93315 25561 571721 496261 75460 432450 273031 159419 874682 874682 31883 31883 27013 27013 394091 323435 70656 1433 1433 1507323 1236753 270570 201449 1211 200238 4247193 4247193 48069 41495 6574 1387 1387 5401253 5394629 6624 103865 103865 DUES AND SUBSCRIPTIONS 407802 10737 397065 MEDICAL CARE FEES 341295 341295 MEDICAL SUPPLIES 86565 86565 BAD DEBT EXPENSE 61614 61614 55054 46658 8396 19149103 16397478 2751625 0 212105 166580 652793 5074288 186133 111124 90522 107952 103538 98445 90759 407179 171476428 14364931 134852658 157111497 20961487 24730329 11890145 7414275 169040140 195221669 6329355 5280860 26463397 26317244 78060000 102755450 2258288 2076230 35478353 42921606 148589393 179351390 X 18708398 14217114 1622434 1568539 119915 84626 20450747 15870279 169040140 195221669 X -4739412 233954 -75010 X 0 1 X 1 0 X 37124 352872 221986 1188808 294180 2094970 5033988 10670170 12723925 13874968 42303051 37124 5386860 10892156 13912733 14169148 44398021 9715 23785 5000 18011 7119 63630 0 9715 23785 5000 18011 7119 63630 44334391 302453 97703 190046 78734 109269 778205 302453 97703 190046 78734 109269 778205 29309 91018 150183 102672 373182 339577 5513872 11173220 14141650 14381089 45549408 0.97330 0.95370 0.01710 0.03610 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISC REVENUE - 2013 AMOUNT: $ 439. 2014 AMOUNT: $ 5,932. 2015 AMOUNT: $ 1,593. 2016 AMOUNT: $ 3,148. HAIR CARE REVENUE - 2013 AMOUNT: $ 25,605. 2014 AMOUNT: $ 67,780. 2015 AMOUNT: $ 68,536. 2016 AMOUNT: $ 73,344. MEDICAL SUPPLIES REVENUE - 2013 AMOUNT: $ 3,265. 2014 AMOUNT: $ 11,711. 2015 AMOUNT: $ 5,504. 2016 AMOUNT: $ 2,344. OTHER ANCILLARY REVENUE - 2015 AMOUNT: $ 68,908. 2016 AMOUNT: $ 9,960. PUB/BAR REVENUE - 2014 AMOUNT: $ 5,595. 2015 AMOUNT: $ 5,642. 2016 AMOUNT: $ 4,313. HANDY MAN SVC - 2016 AMOUNT: $ 9,563. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 6513675 6513675 144476276 12005296 132470980 9861692 2359635 7502057 10624785 10624785 157111497 DUE TO AFFILIATES 9385274 REFUNDABLE ENTRANCE FEES 33536332 42921606 X 14541622 233954 -102023 131931 14409691 0 14409691 19122090 0 19122090 27013 27013 19149103 PART IV, LINE 2B: ESCROW ACCOUNTS ARE USED FOR RESIDENTS WHO PROVIDE DEPOSITS PRIOR TO MOVE-IN. DEPOSITS HELD ON ACCOUNT ARE RELATED TO COTTAGES BEING BUILT AS PART OF PHASE II OF THE COMMUNITY WHICH IS SCHEDULED TO OPEN BY THE FIRST QUARTER OF 2017. PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING 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 HAS BEEN MET. MANAGEMENT DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2016 AND 2015. PART XI, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT FEES -27,013. UNCOLLECTIBLE BENEVOLENCE PLEDGES -75,010. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES 27,013. X X X X X 0 0 0 0 0 0 0 1 0 LAWRENCE R BRADSHAW PRESIDENT/CEO, NLCS 0 350900 0 33495 0 0 0 19018 0 8966 0 412379 0 0 MICHAEL BRADY CHIEF FINANCIAL OFFICER/NL 0 197996 0 10800 0 0 0 11651 0 13613 0 234060 0 0 MELISSA FORTNER EXEC. DIRECTOR 154500 0 3000 0 0 0 9157 0 14765 0 181422 0 0 0 PART I, LINE 7 BONUSES ARE DETERMINED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD AND ARE BASED ON A VARIETY OF FACTORS SUCH AS WHETHER CAMPUS BUDGETS ARE MET, HOW EACH CAMPUS DOES ON ITS RESPECTIVE ANNUAL NURSING/HEALTH CARE SURVEY AND HOW EACH SENIOR LEADER DOES IN OBTAINING HIS OR HER GOALS FOR THE YEAR. A INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF FREDERICK VIRGINIA 541251304 355741AA7 2011-07-20 82000000 CONSTRUCTION OF THE CONTINUING CARE RETIREMENT COMMUNITY IN WINCHESTER, VA 0 0 0 B ECONOMIC DEVELOPMENT AUTHORITY OF THE COUNTY OF FREDERICK VIRGINIA 541251304 355731AD2 2014-12-18 67835000 EXPANSION OF CCRC COMMUNITY 0 0 0 A 42320000 82000612 1716340 1343626 2529421 82000000 10431748 2012 0 0 1 1 B 67835000 2006715 4132990 2313061 44564779 3524775 2016 0 0 1 1 A 0 1 1 1 0 0.00010 0.00000 0.00010 0 0 0 B 0 1 1 1 0 0.00010 0.00000 0.00010 0 0 0 A 0 1 0 0 1 0 0 0 0 B 0 1 0 0 1 0 0 0 0 A 0 B 0 SCHEDULE K, PART III, LINE 9, PART IV, LINE 7, PART V: THE ORGANIZATION'S MANAGEMENT UNDERSTANDS AND ACKNOWLEDGES THE NECESSITY FOR HAVING WRITTEN PROCEDURES FOR MONITORING ARBITRAGE, NONQUALIFIED BONDS, AND VCAP. THEY ARE IN THE PROCESS OF FORMALIZING THE PROCEDURES THAT ARE ALREADY IN PLACE. CURRENTLY, THEY FOLLOW ALL SAFE HARBOR REQUIREMENTS AND ARE IN COMPLIANCE WITH ALL POST-BOND ISSUANCE RULES. FORM 990, PART VI, SECTION A, LINE 3 NATIONAL LUTHERAN, INC. (EIN 47-2584315), THE PARENT ENTITY, PROVIDES FINANCIAL AND MANAGEMENT FUNCTIONS FOR THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 NATIONAL LUTHERAN INC. IS THE SOLE MEMBER OF THE FILING ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A NATIONAL LUTHERAN, INC., THE SOLE MEMBER OF THE VILLAGE AT ORCHARD RIDGE, INC., HAS THE RIGHT TO VOTE AND ELECT MEMBERS OF THE FILING ORGANIZATION'S BOARD OF TRUSTEES. THE MEMBER ALSO RESERVES THE RIGHT TO REMOVE ANY TRUSTEE WITH OR WITHOUT CAUSE. FORM 990, PART VI, SECTION A, LINE 7B APPROVAL OF THE FOLLOWING MATTERS IS RESERVED EXCLUSIVELY TO THE MEMBERSHIP. THE MEMBERSHIP MAY INITIATE AND IMPLEMENT ANY PROPOSAL WITH RESPECT TO ANY OF THE FOLLOWING AND, IF ANY PROPOSAL WITH RESPECT TO ANY OF THE FOLLOWING IS OTHERWISE INITIATED, IT SHALL NOT BECOME EFFECTIVE UNLESS APPROVED BY THE MEMBERSHIP. A. APPROVAL OF THE ROLE AND/OR MISSION STATEMENT, IF ANY; B. APPROVAL OF OPERATING AND CAPITAL BUDGETS; C. APPROVAL OF AMENDMENTS TO THE ARTICLES OF INCORPORATION OR BYLAWS; FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE, ALONG WITH APPROPRIATE STAFF, PERFORMS AN INITIAL REVIEW OF THE FORM 990. UPON APPROVAL, THE FORM 990 IS MADE AVAILABLE TO EACH BOARD MEMBER FOR REVIEW AND APPROVAL AT A BOARD MEETING PRIOR TO TRANSMISSION OF THE RETURN TO THE IRS. THE BOARD OF THE PARENT, NATIONAL LUTHERAN, INC., WILL RECEIVE A COPY OF THE RETURN PRIOR TO THE IRS FILING AS WELL. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND KEY EMPLOYEES SIGN A CONFLICT OF INTEREST STATEMENT EVERY YEAR. IF A CONFLICT IS IDENTIFIED, IT IS 1) IDENTIFIED AND DISCUSSED WITH THE BOARD AND 2) REVIEWED AND DOCUMENTED BY MANAGEMENT. IF AN ACTUAL OR POTENTIAL CONFLICT IS IDENTIFIED, THE BOARD MEMBER, OFFICER, OR EMPLOYEE WILL RECUSE HIM OR HERSELF FROM ANY CONVERSATIONS, DECISIONS, OR OTHER ACTIVITIES AND DISCUSSIONS INVOLVING THE CONFLICT. FAMILY AND BUSINESS RELATIONSHIPS ARE EXPRESSLY MENTIONED IN THE CONFLICT OF INTEREST POLICY AS POTENTIAL SOURCES OF CONFLICTS WITH INTERESTED PERSONS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD DETERMINES THE COMPENSATION FOR THE CEO THROUGH THE COMBINED USE OF SEVERAL METHODS. THE NLI EXECUTIVE COMMITTEE SERVES AS A COMPENSATION COMMITTEE WHICH OVERSEES THE PROCESS. COMPENSATION SURVEYS ARE PERFORMED BY AN OUTSIDE HR CONSULTING FIRM, PRM, USING LOCAL MARKET DATA. WRITTEN EMPLOYMENT CONTRACTS ARE ALSO DRAWN. THE CEO, EXECUTIVE DIRECTOR, AND DIRECTOR OF HUMAN RESOURCES USE SALARY SURVEYS TO DETERMINE THE COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES TO ENSURE THEY ARE WITHIN THE LOCAL MARKET RANGE. THE SERVICES THE INDIVIDUAL PROVIDES TO THE ORGANIZATION AND THE TENURE OF THE OFFICER ARE ALSO FACTORS CONSIDERED IN SALARY DETERMINATIONS. ONCE THE EXECUTIVE COMMITTEE GIVES ITS APPROVAL, ITS DECISIONS ARE NOTED AT THE BOARD LEVEL. 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 AND AT NO COST. PART IX FOR 2016 THE THE VILLAGE AT ORCHARD RIDGE, INC. DID NOT HAVE ANY FUNDRAISING EXPENSES AT THE COMMUNITY LEVEL, RATHER THESE EXPENSES ARE REMITTED FROM INVESTMENT ASSETS HELD BY THE PARENT ORGANIZATION, NLI. FORM 990, PART XI, LINE 9: UNCOLLECTIBLE BENEVOLENCE PLEDGES -75,010. NATIONAL LUTHERAN HOME FOR THE AGED INC 2301 RESEARCH BLVD ROCKVILLE MD 20850 262222476 SUPPORTING ORGANIZATION MD 501(C)(3) LINE 12B, II NATIONAL LUTHERAN INC 0 THE VILLAGE AT ROCKVILLE INC 9701 VEIRS DRIVE ROCKVILLE MD 20850 530196624 CONTINUING CARE RETIREMENT COMMUNITY MD 501(C)(3) LINE 10 NATIONAL LUTHERAN INC 0 THE VILLAGE AT CRYSTAL SPRING INC 2301 RESEARCH BLVD ROCKVILLE MD 20850 454024593 CONTINUING CARE RETIREMENT COMMUNITY MD 501(C)(3) LINE 10 NATIONAL LUTHERAN INC 0 THE LEGACY AT NORTH AUGUSTA INC 1410 A NORTH AUGUSTA STREET STAUNTON VA 24401 452857307 CONTINUING CARE RETIREMENT COMMUNITY VA 501(C)(3) LINE 10 NATIONAL LUTHERAN INC 0 NATIONAL LUTHERAN INC 2301 RESEARCH BLVD ROCKVILLE MD 20850 472584315 CORPORATE OVERSIGHT MD 501(C)(3) LINE 10 N/A 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1