2016-02-09T10:52:40-06:00 2015-06-30 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 1650 MARKET STREET SUITE 4500 PHILADELPHIA PA 19103 990 2014-07-01 270280268 GARDEN SPOT VILLAGE OF AKRON GARD 7173556000 433 SOUTH KINZER AVENUE NEW HOLLAND PA 17557 DALE L BEILER CFO 7173556000 2016-02-09 1 JULIUS C GREEN CPA JD P00350393 2159720701 2014 2016-04-25 22:37:26Z MAPLE FARMS NURSING CENTER STEPHEN D LINDSEY 433 SOUTH KINZER AVENUE NEW HOLLAND PA 17557 6075183 0 X WWW.GARDENSPOTVILLAGE.ORG X 2009 PA OPERATE A SKILLED NURSING FACILITY TO ENRICH THE LIVES OF OLDER ADULTS. 4 1 108 25 0 0 949496 977499 4831326 5080763 0 0 27596 5489 5808418 6063751 0 0 0 0 3249119 3618764 0 0 0 2283840 2390741 5532959 6009505 275459 54246 7978964 7777584 11164903 10909277 -3185939 -3131693 TO ENRICH THE LIVES OF OLDER ADULTS AS AN EXPRESSION OF CHRIST'S LOVE. GARDEN SPOT VILLAGE OF AKRON IS A CCRC WHICH PROVIDES SERVICES TO SKILLED NURSING RESIDENTS. 0 0 5464702 5080763 PROVIDED SKILLED NURSING CARE IN A 46 BED, MEDICARE/MEDICAID CERTIFIED FACILITY FOR AN AVERAGE OF 45 RESIDENTS. GARDEN SPOT VILLAGE OF AKRON PROVIDED OVER $1,100,000 OF UNREIMBURSED CARE. 5464702 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 0 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 X 13 0 1 108 1 0 0 0 0 0 0 0 0 0 0 X 4 1 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X DALE L BEILER CFO 7173556165 433 SOUTH KINZER AVENUE NEW HOLLAND PA 17557 STEPHEN D LINDSEY CHAIR/CEO 5.00 40.00 X X 0 193591 29561 MARLIN GROFF VICE CHAIR 5.00 5.00 X X 0 0 0 DALE L BEILER TREASURER/CFO 5.00 40.00 X X 0 128574 13496 LORA GOMBOC SECRETARY/EX DIRECTOR 5.00 40.00 X X 0 106821 20476 0 428986 63533 0 0 1 0 REHABCARE GROUP INC PO BOX 503534 ST LOUIS MO 63150 VARIOUS THERAPY SERVICES 327521 1 976669 830 977499 NET RESIDENT REVENUE 623000 5080763 5080763 5080763 14050 11432 2618 2618 2618 MISCELLANEOUS 900099 2871 2871 2871 6063751 5080763 0 5489 2725991 2507720 218271 76725 70581 6144 619010 569446 49564 197038 181261 15777 4065 4065 8460 8460 492990 431361 61629 5588 5588 72100 28676 43424 23268 4060 19208 197394 188724 8670 16680 9957 6723 126766 126766 261821 261821 79935 79935 MEDICAL SUPPLIES 411069 411069 BAD DEBT EXPENSE 328351 328351 FOOD 122896 122498 398 PA NURSING HOME ASSESSM 106285 106285 133073 110538 22535 6009505 5464702 544803 0 66438 72376 808508 631709 9022 7896 34712 30570 7728098 820890 6917484 6907208 30958 21086 111842 106739 7978964 7777584 382542 393585 3700000 3605000 30958 21086 7051403 6889606 11164903 10909277 X -3185939 -3131693 -3185939 -3131693 7978964 7777584 54246 0 X 0 1 X 1 0 X 11500 1006207 949496 977499 2944702 4620177 3695212 4022173 4831326 5080763 22249651 4620177 3706712 5028380 5780822 6058262 25194353 0 0 0 25194353 14032 14033 14033 14032 14050 70180 14032 14033 14033 14032 14050 70180 776 25 15811 22305 2871 41788 4634985 3720770 5058224 5817159 6075183 25306321 0.99560 0.99560 0.00280 0.00260 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 988161 988161 5800788 540187 5260601 660759 254081 406678 278390 26622 251768 6907208 DUE TO AFFILIATES 6889606 6889606 X 6075183 0 6075183 -11432 -11432 6063751 6020937 11432 11432 6009505 0 6009505 PART IV, LINE 2B: RESIDENT ESCROW FUNDS - THESE FUNDS ARE FOR MEDICAID RESIDENTS THAT GARDEN SPOT VILLAGE OF AKRON IS THE REPRESENTATIVE PAYEE FOR. THESE FUNDS ARE HELD IN A SEPARATE INTEREST BEARING CHECKING ACCOUNT. THEY ARE RECORDED ON THE BALANCE SHEET AS BOTH AN ASSET AND A LIABILITY. PART X, LINE 2: THE ORGANIZATION 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 HAS DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2015 OR 2014. THE ORGANIZATION'S FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS FOR THE YEARS ENDED PRIOR TO 2012 ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -11,432. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 11,432. 0 0 0 0 0 0 0 0 0 STEPHEN D LINDSEY CHAIR/CEO 0 193591 0 0 0 0 0 9673 0 19888 0 223152 0 0 PART I, LINE 3 THE CEO IS AN EMPLOYEE OF GARDEN SPOT VILLAGE ("GSV"). GSV USES THE FOLLOWING TO ESTABLISH HIS COMPENSATION: COMPENSATION COMMITTEE, COMPENSATION SURVEY/STUDY, AND APPROVAL BY THE BOARD AND COMPENSATION COMMITTEE. A LANCASTER MUNCIPAL AUTHORITY 237334160 2011-05-13 3720000 RENOVATE MF NURSING CENTER INTO HOUSEHOLDS 0 0 0 A 115000 3720000 3720000 2013 0 0 1 1 A 0 0 0 0 0 0 1 A 0 0 1 0 1 0 0 0 1 A 1 FORM 990, PART V, LINE 2A: SALARIES AND BENEFITS REPORTED ON PART IX ARE ALLOCATED EXPENSES FOR TIME THAT INDIVIDUALS WORK ON GARDEN SPOT VILLAGE OF AKRON. ALL EMPLOYEES ARE EMPLOYEES OF GARDEN SPOT VILLAGE ("GSV"), RELATED ORGANIZATION. GSV FILES ALL REQUIRED EMPLOYMENT TAX RETURNS UNDER ITS EIN 23-2640814. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE CORPORATION IS GARDEN SPOT VILLAGE ("GSV"). FORM 990, PART VI, SECTION A, LINE 7A THE CEO OF GSV OR HIS/HER DESIGNEE SHALL SERVE AS A VOTING MEMBER OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7B WITHOUT THE APPROVAL OF THE MEMBER, GSV, THE BOARD MAY NOT: (A) INITIATE, CEASE, OR SIGNIFICANTLY MODIFY ANY FUND-RAISING OR SOLICITATION ACTIVITIES; (B) CHANGE THE AREA SERVED BY THE CORPORATION; (C) BORROW MORE THAN $10,000 UNDER TERMS WHICH PROVIDE FOR A REPAYMENT PERIOD IN EXCESS OF THREE MONTHS; (D) ENTER INTO ANY LEASES WHICH WOULD OBLIGATE THE CORPORATION TO MAKE RENTAL PAYMENTS IN EXCESS OF $10,000 PER YEAR; (E) PURCHASE INSURANCE POLICIES OTHER THAN POLICIES WHICH COMPLY WITH ANY REQUIREMENT SET FORTH IN ANY AGREEMENT ENTERED INTO BY THE CORPORATION; (F) UNDERTAKE ANY CAPITAL EXPENDITURES IN EXCESS OF $5,000 AND ANY CAPITAL EXPENDITURES INVOLVING RELATED PROJECTS WHICH, IN THE AGGREGATE, EXCEED $25,000; (G) ADOPT ANY ORIGINAL OR REVISED CAPITAL OR OPERATING BUDGETS WHICH WOULD RESULT IN ANY EXPENDITURE IN EXCESS OF $10,000 OVER ANTICIPATED REVENUE; (H) AMEND THE CORPORATION'S ARTICLES OF INCORPORATION OR THESE BYLAWS; (I) INITIATE, CEASE, OR SIGNIFICANTLY MODIFY ANY OF THE CORPORATION'S LINES OF SERVICE, PRODUCTS OR PROGRAMS; (J) SELL, RELINQUISH, OR OTHERWISE AUTHORIZE A CHANGE IN CONTROL OF MORE THAN 10% OF THE ASSETS OF THE CORPORATION; (K) SELECT, REMOVE OR REPLACE INDEPENDENT ACCOUNTANTS AND AUDITORS FOR THE CORPORATION; (L) AUTHORIZE FUNDAMENTAL CHANGES TO THE CORPORATION, INCLUDING THE ADOPTION OF A PLAN OF DISSOLUTION OF THE CORPORATION; THE ADOPTION OF A PLAN OF MERGER, CONSOLIDATION, DIVISION, CONVERSION OR AFFILIATION WITH ANOTHER ENTITY; AND CHANGE TO THE CURRENT CORPORATION'S CORPORATE ORGANIZATIONAL STRUCTURE; (M) AUTHORIZE AND DESIGNATE OFFICERS OF THE CORPORATION TO EXECUTE A DEED OF ASSIGNMENT FOR THE BENEFIT OF CREDITORS; FILE A VOLUNTARY PETITION IN BANKRUPTCY; FILE AN ANSWER CONSENTING TO THE APPOINTMENT OF A RECEIVER; OR FILE AN ANSWER TO AN INVOLUNTARY PETITION IN BANKRUPTCY; (N) ORGANIZE OR ACQUIRE ANY SUBSIDIARY OR AFFILIATE; (O) CHANGE THE CORPORATION'S FISCAL YEAR; (P) ELECTION OF THE OFFICERS FOR THE CORPORATION; OR (Q) THE DETERMINATION TO INDEMNIFY A REPRESENTATIVE AS PROVIDED IN SECTION 10.2 OF THESE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED IN DETAIL BY THE TREASURER/CFO. A COPY OF THE 990 IS THEN PROVIDED TO EACH BOARD MEMBER VIA E-MAIL FOR THEIR REVIEW PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY. BOARD MEMBERS ARE REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT EACH YEAR WHICH ARE MAINTAINED BY MANAGEMENT. THE CEO & CHAIRMAN OF THE BOARD ENSURE THAT EVERYONE HAS COMPLETED A STATEMENT AND REVIEW EACH FORM FOR ANY POTENTIAL CONFLICTS. ANY CONFLICTS ARE DEALT WITH ON AN AS-NEEDED BASIS. CONFLICTS WOULD BE DOCUMENTED AND THE BOARD MEMBER WOULD REFRAIN FROM ANY VOTE FOR WHICH THERE IS A CONFLICT OF INTEREST. COMPLIANCE WITH THE POLICY IS MONITORED BY THE BOARD CHAIR AND CEO. NO CONFLICTS WERE NOTED FOR THE CURRENT YEAR. FORM 990, PART VI, SECTION B, LINE 15 EXECUTIVE COMMITTEE APPROVES ALL SALARIES FOR OFFICERS AND TOP MANAGEMENT. SALARIES ARE DETERMINED BASED ON REVIEW OF AN ANNUAL SURVEY PROVIDED BY TRADE ASSOCIATION TO ENSURE COMPENSATION DOES NOT EXCEED FAIR MARKET VALUE. COMPENSATION REVIEW IS DOCUMENTED IN THE MINUTES OF THE EXECUTIVE COMMITTEE MEETING. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AND FINANCIAL STATEMENTS ALSO THROUGH AN ANNUAL DISCLOSURE FILING WITH THE STATE. GARDEN SPOT VILLAGE 433 SOUTH KINZER AVENUE NEW HOLLAND PA 17557 232640814 NURSING HOME FACILITY PA 501C(3) 9 N/A 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0