2016-04-11T08:55:48-05:00 2015-12-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 1869 CHARTER LANE STE 301 LANCASTER PA 17601 990 2015-01-01 263445374 THE VILLAGE AT ORCHARD RIDGE INC VILL 3013542710 2301 RESEARCH BLVD NO 310 ROCKVILLE MD 20850 MICHAEL J BRADY CHIEF FINANCIAL OFFICER 3013542710 2016-04-10 1 KERRI N BOGDA P00760402 7173935696 2015 2016-09-27 15:27:22Z LAWRENCE R BRADSHAW 2301 RESEARCH BLVD NO 310 ROCKVILLE MD 20850 14931145 0 X WWW.THEVILLAGEATORCHARDRIDGE.ORG X 2008 VA PROVIDES INDEPENDENT AND ASSISTED LIVING, SKILLED AND MEMORY CARE, AND REHAB TO OLDER ADULTS. 9 8 203 36 0 0 221986 1189213 10670170 12723925 488272 41994 91018 148512 11471446 14103644 0 0 0 0 4416260 4548703 0 0 0 12577400 13792792 16993660 18341495 -5522214 -4237851 143502709 169040140 118793088 148589393 24709621 20450747 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 12684804 0 10239377 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 2015 THERE WERE 112,043 CENSUS DAYS. 1450670 0 1171004 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 2015, THE YEAR IN WHICH THE FACILITY OPENED, THERE WERE 5,108 CENSUS DAYS. 1627252 0 1313544 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 2015, THE YEAR IN WHICH THE FACILITY OPENED, THERE WERE 2,997 CENSUS DAYS. 15762726 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 1 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 50 0 1 203 1 0 0 0 0 0 0 0 0 0 0 X 9 8 1 1 1 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 LISA BEHR CHAIRPERSON 1.00 1.00 X X 0 0 0 REVEREND WILLIAM HALL II VICE CHAIRMAN 1.00 0.00 X X 0 0 0 GARY NICHOLS TREASURER 1.00 2.00 X X 0 0 0 REVEREND MARTHA SIMS SECRETARY 1.00 1.00 X X 0 0 0 DOUG MCCARTHY TRUSTEE 1.00 X 0 0 0 ALAN MCKAY TRUSTEE (RESIGNED JAN. 2015) 1.00 X 0 0 0 LAWRENCE R BRADSHAW PRESIDENT/CEO, NLCS 7.50 37.50 X X 0 328948 29193 DR PENNY S SHELTON TRUSTEE 1.00 X 0 0 0 RACHEL A CARLSON TRUSTEE 1.00 X 0 0 0 DR GEORGE KRIZ TRUSTEE 1.00 X 0 0 0 MICHAEL BRADY CHIEF FINANCIAL OFFICER/NLCS 7.50 32.50 X 0 177089 38652 JOHN M MIDOLO EXEC. DIRECTOR (RESIGNED MARCH 2015) 40.00 X 56568 0 3568 MELISSA FORTNER EXEC. DIRECTOR (BEG. AUG. 2015) 40.00 X 51017 0 6512 ALLISON J COMBS MARKETING DIRECTOR 40.00 X 110867 0 4841 218452 506037 82766 1 0 1 0 WELLS FARGO BANK NA 9062 OLD ANNAPOLIS RD COLUMBIA MD 21045 FINANCIAL SERVICES 3565872 HOWARD SHOCKEY & SONS INC PO BOX 2530 WINCHESTER VA 22604 CONSTRUCTION SERVICES 1833950 FLAGSHIP REHAILITATION 157 BALTIMORE ST STE 200 CUMBELAND MD 21502 THERAPY 320372 ARCH CONSULTANTS 250 PARKWAY DRIVE STE 350 LINCOLNSHIRE IL 60069 ARCHITECTUAL SVC. 236122 SFCS INC 305 S JEFFRSON ST ROANOKE VA 22066 ARCHITECTUAL SVC. 224741 9 12852 1176361 1189213 INDEPENDENT LIVING 623000 10148118 10148118 SKILLED NURSING REVENUE 623000 1313544 1313544 PERSONAL CARE 623000 1171004 1171004 DINING 623990 91259 91259 12723925 78734 78734 783507 820247 -36740 -36740 -36740 5582 12852 7254 -1672 -1672 OTHER ANCILLARY REVENUE 900099 68909 68909 HAIR CARE REVENUE 900099 68536 68536 PUB/BAR REVENUE 900099 5642 5642 7097 7097 150184 14103644 12723925 0 190506 X 117664 117664 3530982 3328785 202197 93496 67201 26295 434611 381119 53492 371950 242049 129901 1135910 1135910 49471 49471 19625 19625 802660 758205 44455 1783939 1566898 217041 136829 136829 949517 945422 4095 62513 54057 8456 1657 1657 3001091 3001091 4961747 4961747 117357 117357 MEDICAL CARE FEES 329972 329972 DUES AND SUBSCRIPTIONS 236776 4489 232287 MEDICAL SUPPLIES 83817 83817 RECRUITMENT 59992 31726 28266 59919 6148 53771 18341495 15762726 2578769 0 132405 212105 3802648 652793 218739 186133 433556 90522 101263 103538 106378 90759 144622557 9769899 111487925 134852658 15549344 20961487 7362 0 11663089 11890145 143502709 169040140 2962337 6329355 24635802 26463397 60495000 78060000 3022063 2258288 27677886 35478353 118793088 148589393 X 24143633 18708398 474580 1622434 91408 119915 24709621 20450747 143502709 169040140 -4237851 -21023 0 X 0 1 X 1 0 X 59967 37124 352872 221986 1188808 1860757 428404 5033988 10670170 12723925 28856487 9894 9894 498265 37124 5386860 10892156 13912733 30727138 2501 9715 23785 5000 18011 59012 0 2501 9715 23785 5000 18011 59012 30668126 491669 302453 97703 190046 78734 1160605 491669 302453 97703 190046 78734 1160605 29309 91018 150183 270510 989934 339577 5513872 11173220 14141650 32158253 0.95370 0.89380 0.03610 0.09750 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISC REVENUE - 2013 AMOUNT: $ 439. 2014 AMOUNT: $ 5,932. 2015 AMOUNT: $ 1,593. HAIR CARE REVENUE - 2013 AMOUNT: $ 25,605. 2014 AMOUNT: $ 67,780. 2015 AMOUNT: $ 68,536. MEDICAL SUPPLIES REVENUE - 2013 AMOUNT: $ 3,265. 2014 AMOUNT: $ 11,711. 2015 AMOUNT: $ 5,504. OTHER ANCILLARY REVENUE - 2015 AMOUNT: $ 68,908. PUB/BAR REVENUE - 2014 AMOUNT: $ 5,595. 2015 AMOUNT: $ 5,642. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 6513675 6513675 102306163 8113877 94192286 8205271 1656022 6549249 27597448 27597448 134852658 DEFERRED MARKETING COSTS 7501710 DEFERRED FINANCE COSTS 4388435 11890145 DUE TO AFFILIATES 7134044 REFUNDABLE ENTRANCE FEES 28344309 35478353 X 14070250 -21023 -19625 -40648 14110898 -7254 -7254 14103644 18329124 7254 7254 18321870 19625 19625 18341495 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 HAS DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2015 AND 2014. THE ORGANIZATION'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: INVESTMENT FEES -19,625. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -7,254. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 7,254. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES 19,625. TAPESTRY OF THE ARTS GALA 18434 12852 5582 6080 899 275 18434 12852 5582 6080 899 275 7254 -1672 X X X X X 0 0 0 0 0 0 0 1 0 LAWRENCE R BRADSHAW PRESIDENT/CEO, NLCS 0 328769 0 0 0 179 0 18625 0 10568 0 358141 0 0 MICHAEL BRADY CHIEF FINANCIAL OFFICER/NLCS 0 177068 0 0 0 21 0 8688 0 29964 0 215741 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 41840000 82000612 2067071 1343626 2464791 82000000 10431748 2013 0 0 1 1 B 29935000 67835000 734159 2310504 1413430 43740855 2360104 17275948 2016 0 0 0 1 A 0 1 1 1 0 0.00010 0.00010 0 0 0 B 0 1 1 1 0 0.00010 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 FORMALING 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 2 NLCS (RELATED ORGANIZATION) BOARD CHAIR REVEREND MARTHA SIMS HAS A FAMILY RELATIONSHIP WITH AN ORCHARD RIDGE EMPLOYEE. FORM 990, PART VI, SECTION A, LINE 3 NATIONAL LUTHERAN HOME FOR THE AGED, INC. (EIN 26-2222476), THE PARENT ENTITY, PROVIDES FINANCIAL AND MANAGEMENT FUNCTIONS FOR THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 4 THE VILLAGE AT ORCHARD RIDGE'S BYLAWS WERE CHANGED TO REFLECT THE ESTABLISHMENT OF NATIONAL LUTHERAN, INC., A NEW PARENT ORGANIZATION TO WHICH THE OPERATIONS OF NATIONAL LUTHERAN HOME FOR THE AGED, INC. WILL BE TRANSFERRED. 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 11 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 HOME FOR THE AGED, 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 NLCS 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 2015 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, NLCS. NATIONAL LUTHERAN HOME FOR THE AGED INC 2301 RESEARCH BLVD ROCKVILLE MD 20850 262222476 CORPORATE OVERSIGHT MD 501(C)(3) LINE 11B, II N/A 0 THE VILLAGE AT ROCKVILLE INC 9701 VEIRS DRIVE ROCKVILLE MD 20850 530196624 CONTINUING CARE RETIREMENT COMMUNITY MD 501(C)(3) LINE 9 NATIONAL LUTHERAN HOME FOR THE AGED INC 0 THE VILLAGE AT CRYSTAL SPRING INC 2301 RESEARCH BLVD ROCKVILLE MD 20850 454024593 CONTINUING CARE RETIREMENT COMMUNITY MD 501(C)(3) LINE 9 NATIONAL LUTHERAN HOME FOR THE AGED 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 9 NATIONAL LUTHERAN HOME FOR THE AGED INC 0 NATIONAL LUTHERAN INC 2301 RESEARCH BLVD ROCKVILLE MD 20850 472584315 MANAGEMENT SUPPORT TO AFFILIATED ORGANIZATIONS MD 501(C)(3) LINE 7 N/A 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1