2016-10-03T08:50:08-05:00 2015-12-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 221 W PHILADELPHIA ST 200 YORK PA 17401 990 2015-01-01 231365176 UNITED ZION RETIREMENT COMMUNITY UNIT 7176262071 722 FURNACE HILLS PIKE LITITZ PA 17543 PHILIP BURKHOLDER NHA EXECUTIVE DIRECTOR 7176262071 2016-09-27 1 ROBERT E NEWCOMER P00327331 7178467000 2015 2017-02-10 21:41:12Z PHILIP BURKHOLDER NHA 722 FURNACE HILLS PIKE LITITZ PA 17543 12866066 0 X WWW.UZRC.ORG X 1905 PA SUPERIOR QUALITY SERVICES FOR THE ELDERLY BASED ON CHRISTIAN PRINCIPLES 9 9 222 45 0 0 82770 233038 7971363 8178098 361069 811544 246595 290822 8661797 9513502 1500 0 0 0 4954768 5349445 0 0 31768 3579672 3322864 8535940 8672309 125857 841193 20087128 19441804 7877333 7347259 12209795 12094545 X OUR MISSION IS TO PROVIDE SUPERIOR QUALITY SERVICES TO THE AGING, BASED ON CHRISTIAN PRINCIPLES, IN A LOVING AND CARING COMMUNITY ENCOURAGING INDEPENDENCE, PROMOTING WELLNESS AND PRESERVING HUMAN DIGNITY. 0 0 7282421 0 8178098 AT UNITED ZION RETIREMENT COMMUNITY, MAINTAINING AN INDIVIDUAL'S HIGHEST LEVEL OF INDEPENDENCE REMAINS OUR GOAL WHETHER SUPPORTING THEM IN INDEPENDENT LIVING COTTAGES OR APARTMENTS, IN PERSONAL CARE SUITES OR HEALTHCARE. EACH RESIDENCE HAS SOMETHING GREAT TO OFFER. ALL COTTAGES INCLUDE A FULL DAY-LIGHT BASEMENT ABLE TO BE CUSTOMIZED TO SPECIFIC LIFESTYLE NEEDS. ALL FIRST FLOOR APARTMENTS INCLUDE THEIR OWN OUTSIDE ENTRANCE AND PORCHES AND SELECTED APARTMENTS CAN BE PROVIDED WITH ADDITIONAL PERSONAL CARE SERVICES TO PREVENT A PRE-MATURE MOVE FROM THE APARTMENT TO RECEIVE ADDITIONAL SUPPORT. SEVERAL PLEASANT DINING VENUES, VARIED RECREATIONAL PROGRAMS, FREQUENT OFF-CAMPUS TRIPS AND DAILY SPIRITUAL PROGRAMS IN THE CHAPEL ENHANCE ONE'S LIFESTYLE, INDEPENDENCE AND CHOICE. HEALTHCARE ROOMS, DESIGNED BY AWARD WINNING ARCHITECTS, PROVIDE ENHANCED PRIVACY FOR BOTH PRIVATE AND SEMI-PRIVATE ACCOMMODATIONS AND FLAT SCREEN TELEVISIONS. EXPERIENCED PROFESSIONAL THERAPISTS PROVIDE REHABILITATION SERVICES ALLOWING OVER 75% OF ADMISSIONS TO RETURN HOME OR TO A MORE INDEPENDENT LEVEL OF FUNCTIONING. UNITED ZION RETIREMENT COMMUNITY'S 111 YEAR REPUTATION FOR PROVIDING THESE QUALITY SENIOR SERVICES HIGHLIGHTS UNITED ZION'S EXPERIENCE IN MEETING THE UNIQUE NEEDS AND PREFERENCES OF OLDER ADULTS.UNITED ZION RETIREMENT COMMUNITY PROVIDES CONTINUING CARE FOR RESIDENTS MEETING CERTAIN ELIGIBILITY CRITERIA UPON RESIDENCY. THIS ASSURES INDIVIDUALS SEEKING RESIDENCY THAT BENEVOLENT SUPPORT WILL BE AVAILABLE SHOULD THEY BE UNABLE TO PAY THE FULL COST OF THEIR FUTURE CARE. THE LEVEL OF THIS UNFUNDED CARE AMOUNTED TO APPROXIMATELY $978,000 IN 2015 INCLUDING COSTS RELATED TO THE MEDICAID PROGRAM. FOR 2015 IN HEALTH CARE, 47% OF THE 20,345 RESIDENT DAYS WERE PAID BY MEDICAL ASSISTANCE. IN PERSONAL CARE, 24% OF THE 9,654 DAYS WERE BENEVOLENT FUNDS. 7282421 1 1 0 1 0 0 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 13 0 1 222 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X MATTHEW MUSSER CPA CONTROLLER 7176278403 722 FURNACE HILLS PIKE LITITZ PA 17543 REV LEON EBERLY PRESIDENT (TERM EXP. MARCH '15) 1.00 X X 0 0 0 JOHN E FRY PRESIDENT 1.00 X X 0 0 0 BARRY HOFFER TREASURER 1.00 X X 0 0 0 LUISE READING SECRETARY (TERM EXP. MARCH '15) 1.00 X X 0 0 0 MARY BRICKER VICE PRESIDENT 1.00 X X 0 0 0 JESSICA MUSSER SECRETARY 1.00 X X 0 0 0 PETE SHAUB BOARD MEMBER 1.00 X 0 0 0 DWAINE HORST ASST. SECRETARY 1.00 X X 0 0 0 SAM HIGH BOARD MEMBER (TERM EXP. MARCH'15) 1.00 X 0 0 0 NEIL COPENHAVER BOARD MEMBER 1.00 X 0 0 0 JESSE MARTIN BOARD MEMBER 1.00 X 0 0 0 DALE EBERLY BOARD MEMBER 1.00 X 0 0 0 PHILIP BURKHOLDER EXECUTIVE DIRECTOR 37.50 X 121561 0 19855 MATTHEW MUSSER CONTROLLER 37.50 X 86987 0 19521 208548 0 39376 1 0 0 0 CONVENANT ALLIANCE REHAB EAST LLC 28100 TORCH PARKWAY SUITE 600 WARRENVILLE IL 60555 THERAPY - PT, OT, ST 174265 REHABCARE GROUP INC 7733 FORSYTH BLVD SUITE 2300 ST LOUIS MO 63105 THERAPY - PT, OT, ST 130844 2 5000 228038 233038 RESIDENT REVENUE 623000 8178098 8178098 8178098 314476 314476 19244 29111 -9867 -9867 -9867 3820521 3319714 3739 500807 -3739 497068 497068 STATE ASSESSMENT REVENUE 623000 213076 213076 MEALS REVENUE 623000 32859 32859 RETIREMENT PLAN OVERACCRUAL 623000 20375 20375 34379 34379 300689 9513502 8178098 0 1102366 247925 106509 134777 6639 3991133 3602139 367874 21120 63112 60394 2718 659317 597526 59649 2142 387958 344658 41433 1867 2664 2664 23750 23750 386 386 73959 73959 554437 466708 87729 5759 5759 193225 132136 61089 83979 6324 77655 634922 548525 86397 32338 16213 16125 686868 686868 5738 5738 MEDICAL SUPPLIES 287393 287393 FOOD 246560 246144 416 BAD DEBTS 242236 242236 STATE NH ASSESSMENT TAX 148057 148057 100593 27089 73504 8672309 7282421 1358120 31768 420287 324284 310179 310604 70192 830698 516808 24125 24774 213016 241519 14394188 7351800 7241151 7042388 10532192 10422045 60334 53468 455146 435722 20087128 19441804 584960 787130 2353690 2146089 4714520 4247864 760 585 223403 165591 7877333 7347259 X 9462232 9684182 468607 151556 2278956 2258807 12209795 12094545 20087128 19441804 X 841193 -992890 36447 X 0 1 X 1 0 X 51388 65066 38728 82770 233038 470990 7625826 7827301 8132726 7971363 8178098 39735314 7677214 7892367 8171454 8054133 8411136 40206304 25 150 195 400 770 0 25 150 195 400 770 40205534 257385 266781 291967 341402 333720 1491255 257385 266781 291967 341402 333720 1491255 228502 220044 222541 249871 300689 1221647 8163101 8379192 8685962 8645406 9045545 42919206 0.93680 0.94340 0.03470 0.03400 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISC REVENUE - 2011 AMOUNT: $ 38,876. 2012 AMOUNT: $ 13,010. 2013 AMOUNT: $ 17,833. 2014 AMOUNT: $ 9,668. 2015 AMOUNT: $ 4,998. STATE ASSESSMENT REVENUE - 2011 AMOUNT: $ 189,626. 2012 AMOUNT: $ 176,198. 2013 AMOUNT: $ 171,125. 2014 AMOUNT: $ 174,467. 2015 AMOUNT: $ 213,078. MEAL REVENUE - 2012 AMOUNT: $ 29,423. 2013 AMOUNT: $ 31,502. 2014 AMOUNT: $ 32,329. 2015 AMOUNT: $ 32,859. CASH DISCOUNTS - 2012 AMOUNT: $ 1,413. 2013 AMOUNT: $ 2,081. 2014 AMOUNT: $ 83. 2015 AMOUNT: $ 7. APPLICATION FEES - 2014 AMOUNT: $ 900. 2015 AMOUNT: $ 1,800. REBATES/REFUNDS - 2014 AMOUNT: $ 15,422. 2015 AMOUNT: $ 6,966. REIMBURSED MEDICAL EXPENSES - 2014 AMOUNT: $ 11,787. 2015 AMOUNT: $ 9,801. INSURANCE PROCEEDS FROM DAMAGES - 2014 AMOUNT: $ 5,215. COTTAGE OPTIONS - 2015 AMOUNT: $ 10,805. PY 457 OVERACCRUAL - 2015 AMOUNT: $ 20,375. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 386 386 0 PART II-B, LINE 1: UNITED ZION PAYS DUES TO LEADINGAGE AND LEADING AGE PA. A PORTION OF THE DUES PAID TO THOSE ORGANIZATIONS IS ALLOCABLE TO LOBBYING EXPENSES. THE TOTAL AMOUNT OF DUES PAID BY UNITED ZION THAT IS ALLOCABLE TO LOBBYING IS $386. 0 1 X 2637837 -88858 233528 2315451 2610992 236179 209334 2637837 2273130 478793 140931 2610992 2166487 4443 289530 187330 2273130 2166487 172438 172438 2166487 0.00000 0.93760 0.06240 0 0 287955 287955 12357706 6271424 6086282 1611078 1080376 530702 137449 137449 7042388 INTEREST RATE SWAP AGREEMENTS 51495 GIFT ANNUITIES 104381 SECURITY DEPOSITS - RENTALS 9715 165591 X 8459354 -992890 -94108 -1086998 9546352 -32850 -32850 9513502 8574604 -23746 -23746 8598350 73959 73959 8672309 PART IV, LINE 2B: RESIDENT FUNDS ARE HELD BY THE FACILITY. DISBURSEMENTS ARE MADE UPON WRITTEN REQUEST BY THE RESIDENT. WHENEVER POSSIBLE RECEIPTS ARE MAINTAINED TO SUPPORT THE CHARGES. DISBURSEMENTS ARE MADE TO PAY ELIGIBLE EXPENSES FROM ACCOUNTS FOR WHICH THE ORGANIZATION HAS OVERSIGHT BASED ON SUPPORTED INVOICES (I.E. DOCTOR BILLS, CABLE BILLS, ROOM & BOARD STATEMENTS, ETC.). RESIDENTS WITH FUNDS ARE PROVIDED STATEMENTS QUARTERLY FOR THEIR REVIEW. PART V, LINE 4: THE ENDOWMENT FUND IS HELD TO BENEFIT RESIDENTS WHO MAY NEED FINANCIAL SUPPORT. PART X, LINE 2: THE COMMUNITY FOLLOWS THE PROVISIONS OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WHICH PRESCRIBES 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. THE PROVISION ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, AND DISCLOSURES. MANAGEMENT HAS DETERMINED THAT THESE PROVISIONS DO NOT HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. THE COMMUNITY'S FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS FOR THE YEARS ENDED DECEMBER 31, 2014, 2013, AND 2012, REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST -20,149. INVESTMENT FEES -73,959. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -29,111. LOSS ON SALE OF ASSETS -3,739. PART XII, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED GAIN/LOSS ON INTEREST RATE SWAPS -56,596. RENTAL EXPENSES 29,111. LOSS ON SALE OF ASSETS 3,739. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES 73,959. A LANCASTER INDUSTRIAL DEVELOPMENT AUTHORITY 231884507 514349BL2 2005-06-14 5785000 REFINANCE OF PRIOR BOND ISSUE 0 0 0 B ELIZABETHTOWN INDUSTRIAL DEVELOPMENT AUTHORITY 550801341 999999999 2007-11-15 2500000 CONSTRUCTION FINANCING 0 0 0 A 2690000 5785000 92242 57380 5635375 2005 1 0 1 1 B 1347136 2500000 31282 2468718 2007 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 1 1 1 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 1 0 0 0 1 B 0 0 1 0 1 0 0 0 1 A 1 B 1 FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE HAS DECISION-MAKING AUTHORITY WHEN THE BOARD IS NOT IN SESSION. FORM 990, PART VI, SECTION A, LINE 7A BOARD MEMBERS ARE AFFIRMED AT THE GENERAL CONFERENCE OF THE UNITED ZION CHURCH. FORM 990, PART VI, SECTION B, LINE 11 AN ELECTRONIC COPY OF THE FORM 990 IS SENT TO EACH VOTING BOARD MEMBER AND OFFICER IN ADVANCE OF A SCHEDULED BOARD MEETING. THE RETURN IS REVIEWED IN ADVANCE AND ANY QUESTIONS/COMMENTS/CONCERNS ARE BROUGHT TO THE MEETING. A VOTE TO ACCEPT THE REVIEWED REPORT IS THEN TAKEN AND DOCUMENTED IN THE MINUTES. THE REVIEW PROCESS IS COMPLETE BEFORE THE TRANSMITTAL OF THE RETURN TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES OF THE UNITED ZION RETIREMENT COMMUNITY RECEIVE A CORPORATE COMPLIANCE INTEGRITY PLAN. THE ORGANIZATION'S CORPORATE COMPLIANCE OFFICER MONITORS ALL POTENTIAL CONFLICTS AS HEAD OF THE CORPORATE COMPLIANCE COMMITTEE. NUMEROUS AUDITS AND CHECKS ARE PERFORMED TO ENSURE COMPLIANCE. THE CORPORATE COMPLIANCE OFFICER REPORTS DIRECTLY AND INDEPENDENTLY TO THE BOARD OF DIRECTORS. BOARD MEMBERS ALSO RECEIVE CORPORATE COMPLIANCE HANDBOOKS AND MONITOR COMPLIANCE AS A GROUP. AT THE BOARD LEVEL, POTENTIAL CONFLICTS ARE DISCUSSED IN BOARD MEETINGS AND DOCUMENTED IN MINUTES. IF A POTENTIAL CONFLICT IS IDENTIFIED, THE BOARD MEMBER OR OFFICER ABSTAINS FROM VOTES RELATED TO THE CONFLICT. THE CONFLICT OF INTEREST POLICIES ACKNOWLEDGE THAT RELATIVES MAY BE CONSIDERED INTERESTED PERSONS WITH REGARD TO POTENTIAL SITUATIONS IN WHICH CONFLICTS OF INTEREST MAY EXIST. FORM 990, PART VI, SECTION B, LINE 15 A PERFORMANCE ASSESSMENT IS COMPLETED ANNUALLY ON THE EXECUTIVE DIRECTOR BY THE BOARD OF DIRECTORS' EXECUTIVE COMMITTEE. THE COMMITTEE REVIEWS WAGE DATA FROM THE STATE TRADE ASSOCIATION, LEADINGAGE PA, TO CONFIRM THAT ANY COMPENSATION DECISIONS WILL BE WITHIN FAIR MARKET RANGE FOR THE INDUSTRY AND LOCATION. UPON COMPLETION OF THE REVIEW, THE BOARD APPROVES THE EXECUTIVE DIRECTOR'S COMPENSATION. UNITED ZION MAINTAINS A JOB DESCRIPTION AND PERFORMANCE ASSESSMENT FORM FOR EACH STAFF POSITION. A PERFORMANCE ASSESSMENT IS COMPLETED ANNUALLY BY THE EMPLOYEE'S MANAGER AND COMPENSATION INCREASES ARE INCORPORATED INTO THE ANNUAL BUDGET, WHICH IS APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: UNREALIZED GAIN/LOSS ON INTEREST RATE SWAPS 56,596. CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST -20,149. UZRC AUXILIARY 270 CLAY SCHOOL ROAD LOT 6 EPHRATA PA 175229736 900653414 SUPPORT FOR UNITED ZION RETIREMENT COMMUNITY PA 501(C)(3) LINE 11D, III-O N/A 0 CHARITABLE REMAINDER UNITRUST INVESTMENTS PA WELLS FARGO WEALTH MGT T 0 CHARITABLE REMAINDER UNITRUST INVESTMENTS PA BNY MELLON WEALTH MGT T 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0