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 232640814 GARDEN SPOT VILLAGE 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 STEPHEN D LINDSEY 433 SOUTH KINZER AVENUE NEW HOLLAND PA 17557 38076821 0 X WWW.GARDENSPOTVILLAGE.ORG X 1996 PA OPERATE A SKILLED NURSING, INDEPENDENT & ASSISTED LIVING FACILITY. PROVIDE AT-HOME HEALTH SVCS. 11 11 618 448 23887 -17193 336966 556291 28764174 30203198 893404 1205536 1767901 1061506 31762445 33026531 979476 996669 0 0 13731294 13314296 0 0 142898 17854587 16426269 32565357 30737234 -802912 2289297 137684626 138466676 122898418 122647806 14786208 15818870 TO ENRICH THE LIVES OF OLDER ADULTS AS AN EXPRESSION OF CHRIST'S LOVE. GARDEN SPOT VILLAGE IS A CCRC THAT PROVIDES SERVICES TO INDEPENDENT LIVING, SKILLED NURSING, ASSISTED LIVING RESIDENTS AND AT HOME RESIDENT SERVICES. 0 0 28017934 996669 30203198 PROVIDED RESIDENTIAL COTTAGE AND APARTMENT LIVING FACILITIES FOR AN AVERAGE DAILY CENSUS OF OVER 760 INDIVIDUALS. PROVIDED SKILLED NURSING CARE IN 4 HOUSEHOLDS THAT ARE MEDICARE CERTIFIED WITH A TOTAL OF 73 BEDS. OVER $340,000 OF CHARITY CARE WAS PROVIDED.THE PERSONAL CARE UNIT OPERATED WITH AN AVERAGE DAILY CENSUS OF 86 AND PROVIDED UNCOMPENSATED CARE TO 6 INDIVIDUALS AT A COST EXCEEDING $250,000. 28017934 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 42 0 1 618 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 1 1 1 1 1 1 1 1 1 1 0 PA X DALE L BEILER CFO 7173556165 433 SOUTH KINZER AVENUE NEW HOLLAND PA 17557 MARLIN GROFF CHAIR 5.00 5.00 X X 0 0 0 JEFF GOSS VICE CHAIR 5.00 X X 0 0 0 JOHN E SMUCKER II TREASURER 5.00 X X 0 0 0 DARYL GROFF SECRETARY 5.00 X X 0 0 0 AMY WEAVER DIRECTOR 5.00 X 0 0 0 BRIAN E MARTIN DIRECTOR 5.00 X 0 0 0 EDGAR STOESZ DIRECTOR 5.00 X 0 0 0 JOYCE HOOVER DIRECTOR 5.00 X 0 0 0 GORDON DENLINGER DIRECTOR 5.00 X 0 0 0 MIKE CORMANY DIRECTOR/RESIDENT 5.00 X 0 0 0 EJ RITTERSBACH DIRECTOR/RESIDENT 5.00 X 0 0 0 STEPHEN D LINDSEY CHIEF EXECUTIVE OFFICER 40.00 5.00 X 193591 0 29561 DALE L BEILER CHIEF FINANCIAL OFFICER 40.00 5.00 X 128574 0 13496 JOHN W FARBER CHIEF OPERATING OFFICER-END 8/2014 40.00 X 118918 0 12130 STEPHEN MULLER CHIEF OPERATING OFFICER-BEG 12/2014 40.00 X 5000 0 0 D SCOTT MILLER CHIEF MARKETING OFFICER 40.00 X 95840 0 19282 LORA GOMBOC EXECUTIVE DIRECTOR OF MAPLE FARM 40.00 5.00 X 106821 0 20476 REBECCA J WEBER DIRECTOR OF HEALTHCARE SERVICES 40.00 X 101830 0 12376 750574 0 107321 5 0 1 0 REHABCARE GROUP INC PO BOX 503534 ST LOUIS MO 63150 VARIOUS THERAPY SERVICES 726805 1 112742 443549 556291 NET RESIDENT SERVICE REVENUE 623000 30203198 30203198 30203198 740260 740260 1269279 656627 612652 612652 612652 4667879 650 4203253 0 464626 650 465276 465276 86276 112742 123558 -37282 -37282 87922 66852 21070 21070 CFH PASS THROUGH 900099 220934 220934 MEALS 722210 154565 154565 GUEST ROOM 900099 29900 29900 59667 23887 35780 465066 33026531 30203198 23887 2243155 996669 996669 901445 794722 97886 8837 9715321 8565117 1054960 95244 259469 228753 28172 2544 1684829 1485106 183208 16515 753232 664056 81792 7384 34104 34104 47985 47985 1856203 1766054 90149 229678 229678 223626 137781 83068 2777 278210 19875 257735 600 2222409 2203903 18506 105416 56944 46726 1746 975 975 2623533 2623533 5274182 5274182 248057 248057 FOOD 1435560 1420649 11643 3268 MEDICAL SUPPLIES 959336 959336 MAINTENANCE & REPAIRS 305348 305348 PA NURSING HOME ASSESS 185359 185359 396288 100869 291436 3983 30737234 28017934 2576402 142898 1050 1050 1680922 2927728 746187 811753 2359409 1614309 87390 98172 396622 318882 149074887 55344325 92668526 93730562 31901006 31210474 7843514 7753746 137684626 138466676 4011261 3252279 60480729 60745712 52658053 51274063 4229281 4117370 534912 1519094 2723470 122898418 122647806 X 14765034 15723431 21174 95439 14786208 15818870 137684626 138466676 X 2289297 -821145 -435490 X 0 1 X 1 0 X 243076 156044 238739 336966 556291 1531116 24760804 25501754 27312579 28764174 30203198 136542509 25003880 25657798 27551318 29101140 30759489 138073625 10000 10000 20000 0 10000 10000 20000 138053625 1857181 2005656 1967287 2076379 2009539 9916042 1857181 2005656 1967287 2076379 2009539 9916042 1268856 1119064 1250686 1326583 552988 5518177 28129917 28782518 30769291 32504102 33322016 153507844 0.89930 0.89210 0.06460 0.06570 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 7689135 7689135 118166881 39252423 78914458 13507072 9927976 3579096 9711799 6163926 3547873 93730562 DEFERRED FINANCING COSTS, NET 783244 DEFERRED COSTS, NET 80896 DUE FROM AFFILIATE 6889606 7753746 DEPOSITS FROM PROSPECTIVE RESIDENTS 890685 DERIVATIVE FINANCIAL INSTRUMENT-INTEREST RATE SWAP AGREEMENT 1832785 2723470 X 32616933 -821145 -435490 -1256635 33873568 -847037 -847037 33026531 31584271 847037 847037 30737234 0 30737234 PART IV, LINE 2B: RESIDENT ESCROW FUNDS - THIS REPRESENTS ENTRANCE FEE REFUNDS OF THOSE RESIDENTS VACATING THEIR INDEPENDENT UNIT AND ADMITTED TO ONE OF THE CARE AREAS SUCH AS SKILLED CARE OR ASSISTED LIVING. THE MONEY IS HELD IN A JOINT ACCOUNT WITH GSV AND THE RESIDENT AS COSIGNERS AND IS AVAILABLE TO PAY MONTHLY SERVICE CHARGES AFTER ALL OTHER RESIDENT RESOURCES ARE EXHAUSTED. 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 PRIOR TO 2012 ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF DERIVATIVE FINANCIAL INSTRUMENTS -435,490. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -66,852. RENTAL EXPENSE -656,627. FUNDRAISING EVENT EXPENSES -123,558. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 66,852. RENTAL EXPENSE 656,627. FUNDRAISING EVENT EXPENSES 123,558. GSV MARATHON 112742 112742 3000 8239 8285 68287 FALL FESTIVAL 43990 43990 3847 3744 9158 1 42286 42286 1850 17148 199018 112742 86276 3000 12086 13879 94593 123558 -37282 1 GARDEN SPOT FIRE COMPANY 339 E MAIN ST NEW HOLLAND PA 17557 236281983 501(C) 3 20000 CASH N/A PROVIDE FUNDS FOR FIRE PROTECTION. GARDEN SPOT VILLAGE OF AKRON 433 S KINZER AVE NEW HOLLAND PA 17557 270280268 501(C) 3 976669 CASH N/A SUPPORT OF RELATED ORGANIZATION 2 0 PART I, LINE 2: ASSISTANCE IS PROVIDED TO RELATED ENTITIES FOR FINANCIAL SUPPORT. MANAGEMENT OF THE ORGANIZATION OVERSEES THE USE OF FUNDS AT THE AFFILIATED ENTITIES. THE ORGANIZATION WAS IN CORRESPONDENCE WITH THE FIRE COMPANY TO ENSURE FUNDS WERE SPENT APPROPRIATELY. X X X 0 0 0 0 0 0 0 0 0 STEPHEN D LINDSEY CHIEF EXECUTIVE OFFICER 193591 0 0 0 0 0 9673 0 19888 0 223152 0 0 0 A LANCASTER MUNICIPAL AUTHORITY 237334160 2009-09-16 22820000 REFUNDING OF 2006 SERIES C BOND 0 0 0 B LANCASTER INDUSTRIAL DEVELOPMENT AUTHORITY 231884507 2013-12-15 33213743 REFUNDING OF 2006 SERIES A&B BONDS 0 0 0 A 1830000 22820000 85070 22734930 2009 1 0 1 1 B 2960000 33213743 137261 11951330 640113 20485039 1 1 1 1 A 0 1 0 0 0.00400 0.00100 0.00500 0 0 1 B 0 1 0 0 0.00400 0.00100 0.00500 0 0 1 A 0 0 1 0 1 1 MORGAN STANLEY CAPITAL SERVICES 19.900000000000 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 A 1 B 1 FORM 990, PART VI, SECTION B, LINE 11 THE CFO WILL REVIEW THE RETURN FOR CONSISTENCY WITH THE INFORMATION PROVIDED TO BAKER TILLY VIRCHOW KRAUSE AND THEIR AUDIT REPORT. COPIES WILL BE E-MAILED TO ALL BOARD MEMBERS PRIOR TO FILING FOR THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY. BOARD MEMBERS ARE EACH REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT EACH YEAR THAT IS MAINTAINED BY MANAGEMENT. 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 THE 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. REVIEW AND APPROVAL PROCESS ARE DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AND FINANCIAL STATEMENTS ARE ALSO AVAILABLE THROUGH AN ANNUAL DISCLOSURE STATEMENT FILING WITH STATE. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF DERIVATIVE FINANCIAL INSTRUMENTS -435,490. AT HOME SERVICES LLC 433 SOUTH KINZER AVENUE NEW HOLLAND PA 17557 203413595 PROVIDE HOME CARE SERVICES PA 328923 65741 GARDEN SPOT VILLAGE GSV LLC 433 SOUTH KINZER AVENUE NEW HOLLAND PA 17557 232640814 LEASE A BUILDING FOR USE AS MEDICAL OFFICES PA 1440102 9696734 GARDEN SPOT VILLAGE GARDEN SPOT VILLAGE OF AKRON 433 SOUTH KINZER AVENUE NEW HOLLAND PA 17557 270280268 NURSING HOME FACILITY PA 501(C)3 9 GARDEN SPOT VILLAGE 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 GARDEN SPOT VILLAGE OF AKRON B 976669 CASH GARDEN SPOT VILLAGE OF AKRON D 6889606 CASH GARDEN SPOT VILLAGE OF AKRON O 3421726 COSTS ALLOCATED BASED ON TIME