2016-08-15T08:15:08-05:00 2015-12-31 222428965 CITRIN COOPERMAN & COMPANY LLP 7101 WISCONSIN AVE SUITE 1012 BETHESDA MD 20814 990 2015-01-01 530207036 METHODIST HOME OF THE DISTRICT OF COLUMBIA METH 2029667623 4901 CONNECTICUT AVENUE NW WASHINGTON DC 20008 DIANA LOWE CFO CFO 2029667623 2016-08-15 1 PHILIP R BAKER P00010692 3016549000 2015 2016-09-27 15:27:22Z FOREST HILLS OF DC DIANA LOWE 4901 CONNECTICUT AVENUE NW WASHINGTON DC 20008 44580915 0 X WWW.FORESTHILLSDC.ORG X 1889 DC TO PROVIDE A SAFE AND SECURE ENVIRONMENT FOR PERSONS IN NEED OF INDEPENDENT, ASSISTED OR NURSING CARE SERVICES. 10 10 186 74 0 0 97481 123223 14704726 14850250 743628 1731235 -4266 -11021 15541569 16693687 0 0 0 0 6592616 6638457 5580 0 5849 8680156 8521856 15278352 15160313 263217 1533374 42130980 39416294 31110067 29184451 11020913 10231843 X TO OPERATE AS A LONG TERM HEALTH CARE FACILITY. THE HOME PROVIDES FOOD, HOUSING AND MEDICAL CARE FOR PERSONS IN NEED OF INDEPENDENT, 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 10003697 11518476 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. 4041202 3331774 TO PROVIDE A SPECIALIZED CARE PROGRAM FOR RESIDENTS WITHALZHEIMER'S DISEASE OR DEMENTIA. THERE WERE 33 ASSISTED-LIVINGPRIVATE APARTMENTS. 14044899 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 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 72 0 1 186 1 0 0 0 0 0 1 1 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 0 0 MD X DIANA LOWE 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 TRUSTEE 0.50 X 0 0 0 VINCENT G DESIDERIO JR MD TRUSTEE 0.50 X 0 0 0 THOMAS MITCHELL VICE PRESIDENT 0.50 X X 0 0 0 WESLEY PAULSON PRESIDENT 0.50 X X 0 0 0 MARK TIGERT TREASURER 0.50 X X 0 0 0 ELAINE TENDLER TRUSTEE 0.50 X 0 0 0 IRIS S DIAZ-SLIKER TRUSTEE 0.50 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 SANDY DOUGLASS NHA CEO 40.00 X 201366 0 15278 DIANA LOWE CFO 40.00 X 120644 0 12828 MARY J SAVOY ADMINISTRATOR 40.00 X 120721 0 13359 DUAN C HAN MDS COORDINATOR 40.00 X 116072 0 3482 JENNIFER HOWELL DIRECTOR OF NURSING 40.00 X 100913 0 10433 659716 0 55380 5 0 1 0 MORRISON SENIOR DINING 955 CHESTER BROOK BLVD SUITE 305 WAYNE PA 19087 DIETARY PROVIDER 1404486 EMS INC 6240 OLD DOBBIN LANE STE 110 COLUMBIA MD 21045 HOUSEKEEPING AND MAINTENANCE 892981 FLAGSHIP 157 BALTIMORE STREET SUITE 201 CUMBERLAND MD 21502 REHAB THERAPY 676231 THI STAFFING 7297 LEE HWY SUITE R FALLS CHURCH VA 22042 STAFFING 225704 REVEL ENTERPRISES 96 HARRY S TRUMAN DRIVE STE 220-A LARGO MD 20774 SECURITY SERVICES 151335 5 48584 74639 27800 123223 RESIDENT REVENUE 623000 14850250 14850250 14850250 371603 371603 29221350 27861718 1359632 1359632 1359632 14489 48584 25510 -11021 -11021 16693687 14850250 0 1720214 X 484195 158839 319507 5849 5112137 4482874 629263 127413 105296 22117 509481 455705 53776 405231 330502 74729 1120 1120 64740 64740 47433 47433 2489014 2489014 47338 47338 799971 637944 162027 2802870 2802870 3842 418 3424 8079 8079 1589611 1589611 99174 86438 12736 OTHER RESIDENCE CARE CO 476849 416996 59853 TAXES & LICENSES 293990 293990 MISCELLANEOUS 257113 182974 74139 BAD DEBT 3349 3349 -462637 -462637 15160313 14044899 1109565 5849 208955 334817 3940894 3633081 1482713 1321852 571481 582060 15719 15719 97769 101144 40345147 19514300 21266914 20830847 13330962 11686854 1215573 909920 42130980 39416294 2047806 1771130 11643 10500 28555000 27375000 495618 27821 31110067 29184451 X 9009023 8350943 119791 117773 1892099 1763127 11020913 10231843 42130980 39416294 X 1533374 -1183603 -1138841 X 0 1 X 1 0 X 157231 82425 90013 97481 123223 550373 157231 82425 90013 97481 123223 550373 550373 498098 500739 575690 576093 371603 2522223 3072596 66046455 0.17910 0.15990 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 2015, 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 2015 THE METHODIST HOME OF THE DISTRICT OF COLUMBIA PROVIDED CHARITABLE ASSISTANCE TO 4 INDIVIDUALS RESIDING IN OUR ASSISTED LIVING AND MEMORY CARE UNITS IN A TOTAL AMOUNT OF $280,102. 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 15 MEDICAID BENEFICIARIES RESIDING IN THE SKILLED NURSING FACILITY IN 2015. COST OF CARE FOR THESE RESIDENTS EXCEEDED MEDICAID REIMBURSEMENT BY A TOTAL OF $68,430 AND THE OPPORTUNITY COST OF PROVIDING SERVICES TO THESE RESIDENTS EXCEEDED $130,600.- 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-GERIATRIC SOCIETY OF AMERICA, LOCAL CHAPTER-IONA SENIOR SERVICES-SEABURY SERVICES FOR AGING 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 24TH ANNUAL GOLF TOURNAMENT AND AWARDS BANQUET WAS HELD ON JUNE 13, 2015. THE EVENT ATTRACTED 75 GOLFERS AND 100 GUESTS ATTENDED THE BANQUET. GROSS RECEIPTS FROM THIS FUNDRAISER TOTALED $63,073.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 2015 YEAR-END CAMPAIGN RAISED $33,900. 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,PRESIDENTCEO - ALLEN-MITCHELL COMPANYJAMES HINCHMAN, ESQ, TREASURER COO - NATIONAL ACADEMY OF SCIENCESLETICIA GEIGER, SECRETARYSOCIAL WORKERVINCENT DESIDERIO, MD PRIVATE MEDICAL PRACTICE ANNIE SEALEVP CONVENTIONS, AHCAGEOFFREY D. BROWN, CPA BONDE BEEBE ACCOUNTINGJOHN M. BIXLER, ESQ.PARTNER, CURTIN-LAWELAINE TENDLER OFFICE ADMIN/NAT'L ASSN OF WATERFRONT EMPLOYEES CINDY DIGGSHR ASSISTANT, AMERICAN UNIVERSITYSUSAN AXLELOADGRANTS MANAGER, FAMILIES USAIV. 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 3208397 29343 -82475 33901 3121364 3160150 35837 48247 35837 3208397 2802775 24002 362205 28832 3160150 2617799 25140 221896 62060 2802775 2735648 -107849 10000 2617799 0.39740 0.56490 0.03770 1 0 3005993 3005993 33201284 16765619 16435665 348331 270762 77569 3789539 2477919 1311620 20830847 OBLIGATION UNDER CAPITAL LEASE 27821 27821 X 14323810 -1183603 -1138841 -2322444 16646254 47433 47433 16693687 15112880 0 15112880 47433 47433 15160313 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. GENERALLY, THE HOME IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY U.S. FEDERAL OR STATE TAXING AUTHORITIES FOR YEARS BEFORE 2012. PART XI, LINE 2D - OTHER ADJUSTMENTS: NET DECREASE IN PRESENT VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST LOSS ON EARLY EXTINGUISHMENT OF DEBT GOLF 63073 48584 14489 25510 63073 48584 14489 25510 25510 -11021 X X X X 0 0 0 0 0 0 0 0 0 SANDY DOUGLASS NHA CEO 201366 0 0 0 0 0 6096 0 9182 0 216644 0 0 0 FORM 990, SCHEDULE J THE CEO'S COMPENSATION IS SET BY A FORMAL COMMITTEE OF THE BOARD, NONE OF WHOSE MEMBERS ARE DISQUALIFIED PERSONS. THE COMMITTEE REVIEWED THE CEO'S SELF EVALUATION, ITS OWN EVALUATION OF HER PERFORMANCE, AND INFORMATION ON CEO COMPENSATION AT COMPARABLE ORGANIZATIONS. THE COMMITTEE THEN DETERMINED THE APPROPRIATE ADJUSTMENTS IN THE CEO'S COMPENSATION AND SET GOALS FOR THE COMING YEAR. 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 0 0 0 0 1 B 0 0 1 0 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 2C JUNE 27, 2015 X USED CAR 1 17000 FMV X USED FURNITURES 1 10800 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 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'S COMPENSATION IS SET BY A FORMAL COMMITTEE OF THE BOARD, NONE OF WHOSE MEMBERS ARE DISQUALIFIED PERSONS. THE COMMITTEE REVIEWED THE CEO'S SELF-EVALUATION, ITS OWN EVALUATION OF HER PERFORMANCE, AND INFORMATION ON CEO COMPENSATION AT COMPARABLE ORGANIZATIONS. THE COMMITTEE THEN DETERMINED THE APPROPRIATE ADJUSTMENT IN THE CEO'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 901,754. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 901,754. REHAB THERAPY: PROGRAM SERVICE EXPENSES 680,335. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 680,335. SECURITY: PROGRAM SERVICE EXPENSES 159,354. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 159,354. OTHER FEES: PROGRAM SERVICE EXPENSES 747,571. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 747,571. FORM 990, PART XI, LINE 9: NET DECREASE IN PRESENT VALUE OF BENEFICIAL INTEREST PERPETUAL TRUSTS -128,972. LOSS ON EARLY EXTINGUISHMENT OF DEBT -1,009,869.