2016-04-04T14:23:59-05:00 2015-06-30 550486667 ARNETT CARBIS TOOTHMAN LLP 5700 CORPORATE DRIVE STE 650 PITTSBURGH PA 15237 990 2014-07-01 232018005 CATHEDRAL VILLAGE CATH 7175028840 ONE TRINITY DRIVE EAST SUITE 201 DILLSBURG PA 17019 JEFFREY DAVIS SENIOR VICE-PRESIDENT/CFO 7175028840 2016-03-22 1 JEFFREY J PETRELL CPA P00138808 4126356270 2014 2016-08-17 19:52:53Z X STEPHEN PROCTOR ONE TRINITY DRIVE EAST SUITE 201 DILLSBURG PA 17019 25879822 0 X WWW.PRESBYTERIANSENIORLIVING.ORG/CATHEDRAL-VILLAG X 1976 PA TO OFFER CHRISTIAN UNDERSTANDING, COMPASSION AND A SENSE OF BELONGING TO PROMOTE WHOLENESS OF BODY, MIND AND SPIRIT. 17 15 280 100 0 0 592629 169238 22658984 24828841 559910 583029 538306 298714 24349829 25879822 0 0 0 0 9965223 11031550 0 0 0 14310068 15289872 24275291 26321422 74538 -441600 53973058 50642981 39737672 38157364 14235386 12485617 CONTINUING CARE RETIREMENT COMMUNITY COMMITTED TO PROMOTING THE QUALITY OF LIFE FOR EACH RESIDENT. 0 0 22232909 24828841 CATHEDRAL VILLAGE IS A CCRC THAT PROVIDES HOUSING, HEALTHCARE AND OTHER RELATED SERVICES TO RESIDENTS UNDER OPERATION OF A RETIREMENT FACILITY CONTAINING 293 APARTMENTS AND A 133 SKILLED NURSING FACILITY LOCATED IN PHILADELPHIA, PENNSYLVANIA 22232909 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 1 75 0 1 280 1 0 0 0 0 0 0 0 0 X 17 15 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X JEFFREY DAVIS SENIOR VICE-PRESIDENTCFO 7175028840 ONE TRINITY DRIVE EAST SUITE 201 DILLSBURG PA 17019 DENNIS KOZA PRESIDENT/CEO 37.50 X X 249333 0 23146 WILLIAM SCOTT CHAIRMAN 5.00 X X 0 0 0 WILLIAM COBB VICE CHAIRMAN 1.00 X X 0 0 0 RICHARD HARTMANN ESQ SECRETARY 1.00 X X 0 0 0 EDWIN SHEFFIELD ASSISTANT SECRETARY 1.00 X X 0 0 0 KARL FRITTON ESQ TREASURER 1.00 X X 0 0 0 JOHN BOWER JR BOARD MEMBER 1.00 X 0 0 0 LEE DOTY ESQ BOARD MEMBER 1.00 X 0 0 0 PETER WILMERDING BOARD MEMBER 1.00 X 0 0 0 JENNIFER SHROPSHIRE BOARD MEMBER 1.00 X 0 0 0 ELIZABETH GEMMILL BOARD MEMBER 1.00 X 0 0 0 RICHARD SCHAPHORST BOARD MEMBER 1.00 X 0 0 0 EMILY STARR BOARD MEMBER 1.00 X 0 0 0 LORI WHITE BOARD MEMBER 1.00 X 0 0 0 JUDITH BORIE BOARD MEMBER 1.00 X 0 0 0 TOM PAISLEY BOARD MEMBER 1.00 X 0 0 0 JOHN FARGNOLI BOARD MEMBER 1.00 X 0 0 0 CATHERINE CHAN-NG EXECUTIVE VICE PRESIDENT/CFO 37.50 X 156824 0 43032 STEPHEN PROCTOR PRESIDENT AND CEO 2.00 40.00 X 0 486246 22325 JEFFREY J DAVIS TREASURER/SENIOR VP AND CFO 2.00 40.00 X 0 308457 21725 LISA HOWARD DIRECTOR OF OUTPATIENT 37.50 X 100600 0 16827 SUSAN SIEGFRIED ADMINISTRATOR 37.50 X 101649 0 25515 608406 794703 152570 4 0 1 0 MORRISON MANAGEMENT SPECIALISTS PO BOX 102289 ATLANTA GA 30368 FOOD SERVICES 4265185 HAVERSTICK-BORTHWICK 400 STENTON AVE PLYMOUTH MEETING PA 19462 CONSTRUCTION 1984845 AEGIS THERAPIES PO BOX 8103 FORT SMITH AR 72902 THERAPY 951660 DERO CONSTRUCTION 4 CAROL LANE MALVERN PA 19355 APARTMENT RENOVATION 516561 JOSEPH WILDONGER 3217 AMBER STREET PHILADELPHIA PA 19134 APARTMENT RENOVATION 391133 8 169238 169238 RESIDENT & MEDICAL SERVICES 623000 21109097 21109097 ENTRANCE FEE AMORTIZATION 623000 3719744 3719744 24828841 253810 253810 57239 0 57239 57239 57239 329219 0 329219 329219 329219 FOOD SERVICE 722210 204810 204810 COMPANION SERVICES 812900 36665 36665 241475 25879822 24828841 0 881743 X 452481 452481 8502443 7572310 930133 1420675 1246949 173726 655951 557558 98393 105689 105689 59365 59365 6636092 5640678 995414 157287 133694 23593 91039 77383 13656 1273977 1082880 191097 21671 18420 3251 5092 4328 764 720518 612440 108078 3579177 3042300 536877 321169 272994 48175 SUPPLIES 766758 651744 115014 REPAIRS & MAINTENANCE 641238 545052 96186 BAD DEBT EXPENSE 257497 218872 38625 LINENS 103433 87918 15515 549870 467389 82481 26321422 22232909 4088513 0 624105 203109 1290149 655901 1225070 1522527 171613 134338 255665 228878 30232878 196118 34219102 30036760 15518170 13247057 669184 4614411 53973058 50642981 3865535 2544055 20279311 20035467 15592826 13912803 0 1665039 39737672 38157364 X 1992474 9495275 9723047 610261 2519865 2380081 14235386 12485617 53973058 50642981 X -441600 -133970 -1174199 X X 0 1 X 1 0 X 420085 262856 241277 592629 169238 1686085 26450547 27003869 23076091 22658984 24828841 124018332 26870632 27266725 23317368 23251613 24998079 125704417 0 0 0 125704417 295645 247463 282886 272130 253810 1351934 295645 247463 282886 272130 253810 1351934 628678 604370 585279 538306 298714 2655347 27794955 28118558 24185533 24062049 25550603 129711698 0.96910 0.96650 0.01040 0.01100 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15518170 863091 511573 1270881 15621953 12812566 1474775 2140938 910109 15518170 12852211 6784051 1364893 8188589 12812566 14650729 966499 84477 2849494 12852211 15657872 2279073 2640005 5926221 14650729 0.28000 0.15000 0.57000 0 0 10341060 10341060 18593218 172895 18420323 536393 8855 527538 762207 14368 747839 30036760 GOODWILL 1836908 BENEFICIAL INTEREST IN PERPETUAL TRUST 2374895 DEFERRED FINANCING COSTS 251300 OTHER ASSETS 151308 4614411 DUE TO AFFILIATES 1585925 OTHER LONG-TERM LIABILITIES 79114 1665039 X 26008135 -133970 262283 128313 25879822 0 25879822 28020929 1699507 1699507 26321422 0 26321422 PART V, LINE 4: THE ENDOWMENT FUNDS ARE USED FOR DONOR SPECIFIED, BOND FINANCING OR BOARD DESIGNATED PURPOSES SUCH AS CAPITAL EXPANSIONS, FINANCIAL AID TO RESIDENTS, ETC. PART X, LINE 2: THE COMMUNITY IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (CODE) AND HAS BEEN RECOGNIZED AS TAX EXEMPT UNDER SECTION 501(A) OF THE CODE. ACCORDINGLY, NO PROVISIONS FOR INCOME TAXES HAVE BEEN INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE COMMUNITY FOLLOWS THE GUIDANCE FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE COMMUNITY'S FINANCIAL STATEMENTS THAT 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 GUIDANCE ALSO ADDRESSES DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, AND DISCLOSURE. MANAGEMENT HAS DETERMINED THAT THIS GUIDANCE HAD NO MATERIAL EFFECT ON THE FINANCIAL STATEMENTS. THE COMMUNITY'S POLICY IS TO RECOGNIZE INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN GENERAL AND ADMINISTRATIVE EXPENSES. THERE WERE NO INTEREST OR PENALTIES RECOGNIZED ON THE STATEMENTS OF OPERATIONS AS A RESULT OF THIS GUIDANCE. GENERALLY, TAX RETURNS FOR YEARS ENDED JUNE 30, 2012, AND THEREAFTER REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: NET ASSETS RELEASED FROM RESTRICTIONS FOR CAPITAL PURPOSES 262,283. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON IMPAIRMENT UPON AFFILIATION 1,616,186. LOSS ON EARLY EXTINGUISHMENT OF DEBT 83,321. PART V, LINE 4 THE ENDOWMENT FUNDS ARE USED FOR DONOR SPECIFIED, BOND FINANCING OR BOARD DESIGNATED PURPOSES SUCH AS CAPITAL EXPANSION, FINANCIAL AID TO RESIDENTS, ETC X X X 0 0 0 0 1 0 1 0 0 DENNIS KOZA PRESIDENT/CEO 241533 0 0 0 7800 0 11735 0 11411 0 272479 0 0 0 CATHERINE CHAN-NG EXECUTIVE VICE PRESIDENT/CFO 156824 0 0 0 0 0 8119 0 34913 0 199856 0 0 0 STEPHEN PROCTOR PRESIDENT AND CEO 0 445245 0 36550 0 4451 0 7800 0 14525 0 508571 0 0 JEFFREY J DAVIS TREASURER/SENIOR VP AND CFO 0 268671 0 21769 0 18017 0 7800 0 13925 0 330182 0 0 PART I, LINE 3 EVERY YEAR, THE SALARY OF THE CEO IS DETERMINED BASED ON COMPARATIVE DATA FROM LEADINGAGE'S SPONSORED SALARY SURVEY CALLED CEMO LEADERSHIP COMPENSATION SURVEY. THE RECOMMENDED SALARY IS THEN APPROVED BY THE BOARD OF DIRECTORS. PART I, LINE 5 EXECUTIVE STAFF IS GIVEN AN INCENTIVE PLAN BASED ON FINANCIAL GOALS, GROWTH AND DEVELOPMENT GOALS, AS WELL AS, QUALITY AND RESIDENT AND EMPLOYEE SATISFACTION GOALS. THESE GOALS NEED TO BE MET NOT ONLY AT THE CORPORATE LEVEL, BUT ALSO AT A PERCENTAGE OF THE RELATED ORGANIZATIONS. PRESBYTERIAN SENIOR LIVING MUST MEET OPERATING MARGIN TARGETS WHICH EXCEED PLAN IN TOTAL AT BOTH THE CORPORATE AND AT A MAJORITY OF THE FACILITIES. PART I, LINE 6 EXECUTIVE STAFF IS GIVEN AN INCENTIVE PLAN BASED ON FINANCIAL GOALS, GROWTH AND DEVELOPMENT GOALS, AS WELL AS, QUALITY AND RESIDENT AND EMPLOYEE SATISFACTION GOALS. THESE GOALS NEED TO BE MET NOT ONLY AT THE CORPORATE LEVEL, BUT ALSO AT A PERCENTAGE OF THE RELATED ORGANIZATIONS. PRESBYTERIAN SENIOR LIVING MUST MEET OPERATING MARGIN TARGETS WHICH EXCEED PLAN IN TOTAL AT BOTH THE CORPORATE AND AT A MAJORITY OF THE FACILITIES. A PHILADELPHIA AUTHORITY FOR INDUSTRIAL DEVELOPMENT 232237287 717818L30 2003-04-22 10849424 SEE PART VI 0 0 0 B PHILADELPHIA AUTHORITY FOR INDUSTRIAL DEVELOPMENT 232237287 2011-05-17 5000000 SEE PART VI 0 0 0 C PHILADELPHIA AUTHORITY FOR INDUSTRIAL DEVELOPMENT 222237287 7178188K7 2013-06-11 9413768 SEE PART VI 0 0 0 A 10214424 10849424 68949 216988 9837311 4950000 2004 0 0 1 1 B 5000000 5000000 50000 4950000 2011 1 0 1 1 C 158938 9413768 729059 188275 8496493 2014 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 1 0 1 A 0 0 1 1 0 0 0 0 1 B 0 0 1 0 0 0 0 0 1 C 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: PHILADELPHIA AUTHORITY FOR INDUSTRIAL DEVELOPMENT DATE THE REBATE COMPUTATION WAS PERFORMED: 05/01/2013 PART I, LINE A, COLUMN F THE PROCEEDS OF THE 2003 BONDS WERE ISSUED TO FINANCE CERTAIN CAPITAL ADDITIONS AND RENOVATIONS TO THE FACILITIES AND TO FINANCE THE ACQUISITION OF 0.9 ACRES OF LAND ADJACENT TO THE FACILITIES. PART I, LINE B, COLUMN F THE PROCEEDS OF THE 2011 BONDS WERE USED TO RETIRE ALL THE OUTSTANDING 1998 BONDS WHICH WERE USED TO REFINANCE THE 1990 AND 1993 BONDS. BOTH THE 1990 AND 1993 BONDS WERE USED TO FINANCE CERTAIN CAPITAL ADDITIONS AND RENOVATIONS TO THE FACILITIES. PART I, LINE C, COLUMN F THE PROCEEDS OF THE 2013 BONDS WERE USED TO PARTIALLY REFUND THE 2003 BONDS. HAVERSTICK-BORTHWICK WILLIAM COBB, BOARD MEMBER, IS AN OWNER OF THE CONSTRUCTION COMPANY 1984845 CONSTRUCTION RENOVATIONS 0 X 6 551556 FAIR MARKET VALUE 0 0 0 FORM 990, PART I ON JUNE 1, 2015, WITH THE CONSENT OF THE BOARD OF DIRECTORS, CATHEDRAL VILLAGE AFFILIATED WITH PHI D/B/A PRESBYTERIAN SENIOR LIVING (PSL), LOCATED IN DILLSBURG, PENNSYLVANIA. THE AFFILIATION AGREEMENT ENABLES THE ORGANIZATION TO CONTINUE TO PROVIDE CONTINUING CARE AND RELATED SERVICES FOR ITS RESIDENTS, AND PROVIDES THE ORGANIZATION WITH FINANCIAL AND OPERATIONAL SUPPORT THAT WILL ASSIST IN MAINTAINING THE LONG-TERM MISSION OF THE ORGANIZATION. CATHEDRAL VILLAGE WILL BE INCLUDED IN PHI'S GROUP FORM 990 STARTING FISCAL YEAR ENDING JUNE 30, 2016. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF CATHEDRAL VILLAGE IS PHI, A PENNSYLVANIA NONPROFIT CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A THE SOLE MEMBER, PHI ELECTS CATHEDRAL VILLAGE'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE APPROVAL OF THE MEMBER SHALL BE REQUIRED FOR ANY OF THE FOLLOWING ACTIONS BY THE CATHEDRAL VILLAGE (CORPORATION): (A) THE ADOPTION, AMENDMENT, OR REVOCATION OF THE CORPORATION'S ARTICLES OF INCORPORATION OR THESE BY-LAWS. (B) THE TERMINATION, LIQUIDATION, REORGANIZATION, DIVISION, CONVERSION, OR DISSOLUTION OF THE CORPORATION, OR THE MERGER, CONSOLIDATION, OR COMBINATION OF THE CORPORATION WITH ANOTHER ENTITY. (C) ANY CHANGE OR TRANSFER OF THE MEMBER'S MEMBERSHIP INTEREST IN THE CORPORATION, OR THE CREATION OR ISSUANCE OF ANY ADDITIONAL MEMBERSHIP INTERESTS IN THE CORPORATION. (D) THE INVESTMENT OF THE CORPORATION'S ASSETS OTHER THAN IN ACCORDANCE WITH THE MEMBER'S INVESTMENT POLICY; OR, IN THE ABSENCE OF A CURRENT MEMBER INVESTMENT POLICY, ANY INVESTMENT OTHER THAN IN THE ORDINARY COURSE OF BUSINESS (PROVIDED SUCH ORDINARY COURSE INVESTMENT IS IN FEDERALLY INSURED INTEREST-BEARING BANK ACCOUNTS, SHORT-TERM DIRECT U.S. OBLIGATIONS, SHORT-TERM CERTIFICATES OF DEPOSIT OF DOMESTIC BANKS, OR HIGHLY RATED MONEY MARKET FUNDS); PROVIDED THAT THE INVESTMENT OF THE CORPORATION'S RESTRICTED FUNDS SHALL CONTINUE TO BE MANAGED AS IN EFFECT ON THE DATE OF ADOPTION OF THESE BYLAWS, UNLESS CHANGED WITH THE APPROVAL OF THE BOARD OF DIRECTORS. (E) THE INCURRENCE BY THE CORPORATION OF INDEBTEDNESS IN EXCESS OF SUCH AMOUNTS MAY BE REASONABLY DESIGNED BY THE MEMBER FROM TIME TO TIME, EXCEPT PURSUANT TO A BUDGET APPROVED BY THE MEMBER OR ORDINARY COURSE INDEBTEDNESS SUCH AS ROUTINE TRADE PAYABLES, IN AMOUNTS LESS THAN THE AMOUNTS DESIGNED BY THE MEMBER. (F) THE CONVEYANCE, TRANSFER, LEASE, OR SALE OF ANY OF THE CORPORATION'S ASSETS WITH FAIR MARKET VALUE IN EXCESS OF SUCH AGGREGATE AMOUNT AS MAY BE DESIGNATED BY THE MEMBER FROM TIME TO TIME, EXCEPT PURSUANT TO A BUDGET APPROVED BY THE MEMBER, OR THE CONVEYANCE, TRANSFER, LEASE, OR SALE OF ANY OF THE CORPORATION'S ASSETS TO THE MEMBER OR ANOTHER AFFILIATE. (G) THE MAKING OF ANY CAPITAL EXPENDITURE OR THE INCURRENCE OF ANY CAPITAL OBLIGATIONS BY OR ON BEHALF OF THE CORPORATION IN EXCESS OF SUCH ANNUAL AGGREGATE AMOUNT MAY BE DESIGNATED BY THE MEMBER FROM TIME TO TIME, EXCEPT PURSUANT TO A BUDGET APPROVED BY THE MEMBER. (H) THE INCURRENCE OF ANY NON-ORDINARY COURSE OBLIGATION (WHETHER ACTUAL OR CONTINGENT) BY CORPORATION TO GUARANTEE OR BE RESPONSIBLE FOR THE DEBTS OR OBLIGATIONS OF ANY PERSON IN EXCESS OF SUCH AMOUNTS AS MAY BE DESIGNATED BY THE MEMBER FROM TIME TO TIME, EXCEPT PURSUANT TO A BUDGET APPROVED BY THE MEMBER. (I) THE APPROVAL OF THE CORPORATION'S OPERATING AND CAPITAL BUDGETS, OR ANY MATERIAL CHANGES THERETO. (J) THE VOLUNTARY GRANTING OF ANY LIEN OR ENCUMBRANCE (INCLUDING A CONFESSION OF JUDGMENT) WITH RESPECT TO THE CORPORATION'S ASSETS, EXCEPT IN THE ORDINARY COURSE OF BUSINESS. (K) THE SURRENDER OF MATERIAL CHANGE IN ANY PERMIT, APPROVAL, OR LICENSE OF THE CORPORATION. (L) THE SELECTION OF THE CORPORATION'S OUTSIDE FINANCIAL AUDITORS, GENERAL LEDGER COUNSEL, OR INVESTMENT ADVISORS. (M) THE REQUIREMENT THAT THE MEMBER MAKE ANY CAPITAL CONTRIBUTIONS TO THE CORPORATION. (N) APPOINTMENTS AND REAPPOINTMENTS TO THE CORPORATION'S BOARD OF DIRECTORS. (O) THE APPROVAL OF THE CORPORATION'S STRATEGIC AND OPERATING PLANS, OR ANY CHANGES THERETO. (P) THE APPROVAL OF ANY CHANGES TO THE CORPORATION'S STATEMENTS OF PURPOSE, VISION, OR MISSION. (Q) THE CREATION BY THE CORPORATION OF ANY NEW LINES OF BUSINESS, SITES OF BUSINESS SUBSIDIARY CORPORATIONS, OR PARTNERSHIPS OR OTHER JOINT VENTURES, OR ANY MATERIAL CHANGES IN EXISTING SERVICES, OR PARTICIPATION BY THE CORPORATION IN ANY KEY STRATEGIC RELATIONSHIPS OUTSIDE THE MEMBER'S GROUP OF SUPPORTED ORGANIZATIONS OR AFFILIATES. (R) ALL CONTRACTING BY THE CORPORATION THAT COULD MATERIALLY IMPACT THE MEMBER OR THE MEMBER'S GROUP OF SUPPORTED ORGANIZATIONS OR AFFILIATES. (S) CHANGING THE LOCATION OR NAME OF THE CORPORATION'S BUSINESS. (T) COMPENSATING ANY CORPORATION BOARD MEMBER FOR MEETING ATTENDANCE, OTHER THAN REIMBURSEMENT FOR TRAVEL EXPENSES. (U) ADOPTION OR AMENDMENT OF THE EMPLOYEE BENEFIT PLAN. (V) APPOINTMENT OF THE CORPORATION'S OFFICERS. FORM 990, PART VI, SECTION B, LINE 11 CATHEDRAL VILLAGE HAS A CPA FIRM PREPARE ITS FORM 990. THE RETURN IS COMPLETED IN DRAFT FORM AND REVIEWED BY MANANGEMENT OF THE ORGANIZATION. THE FORM 990 IS THEN PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE COMPLIANCE DEPARTMENT ANNUALLY REVIEWS THE CONFLICT OF INTEREST DISCLOSURES REMITTED FROM THE OFFICERS, DIRECTORS, AND KEY EMPLOYEES TO UPDATE AND MONITOR ANY CHANGES THAT COULD CAUSE A POTENTIAL CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 EVERY YEAR, SALARIES FOR EXECUTIVES ARE DETERMINED BASED ON COMPARATIVE DATA FROM LEADINGAGE'S SPONSORED SALARY SURVEY CALLED CEMO LEADERSHIP COMPENSATION SURVEY. THESE SALARIES ARE THEN APPROVED BY THE BOARD OF DIRECTORS. FOR HIGHEST PAID EMPLOYEES, SALARIES ARE SET DURING THE YEARLY BUDGETING PROCESS BY THE EXECUTIVE DIRECTORS OF EACH FACILITY IN CONJUNCTION WITH THE CONTROLLER AND CHIEF FINANCIAL OFFICER. THESE WAGES ARE ALSO COMPARED TO MARKET STUDIES AND ARE APPROVED, IN TOTAL, BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 18 CATHEDRAL VILLAGE MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 PRESBYTERIAN SENIOR LIVING AND ALL OF ITS AFFILIATES ARE WORKING HARD TO PROMOTE TRANSPARENCY. THEREFORE, CURRENT MONTH/QUARTERLY FINANCIAL STATEMENTS ARE POSTED RIGHT ON THE PSL WEBSITE, ALONG WITH CENSUS AND YEAR END AUDITS. ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER FEES: PROGRAM SERVICE EXPENSES 5,640,678. MANAGEMENT AND GENERAL EXPENSES 995,414. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,636,092. FORM 990, PART XI, LINE 9: TEMPORARILY RESTRICTED CONTRIBUTIONS 665,059. LOSS ON IMPAIRMENT UPON AFFILIATION -1,616,186. CHANGE IN FAIR VALUE OF BENEFICIAL INTEREST PERPETUAL TRUST -139,784. TEMPORARILY RESTRICTED INVESTMENT INCOME 33. LOSS ON EARLY EXTINGUISHMENT OF DEBT -83,321. FORM 990, PART XII, LINE 2C: CATHEDRAL VILLAGE HAS AN AUDIT COMMITTEE THAT IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT AUDITORS. THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. GLEN MEADOWS FOUNDATION INC 11630 GLEN ARM ROAD GLEN ARM MD 21057 521990463 FUNDRAISING FOR GLEN MEADOWS RETIREMENT COMMUNITY PA 501(C)3 7 PHI DBA PRESBYTERIAN SENIOR LIVING 0 THE LONG HOME ONE TRINITY DRIVE EAST SUITE 201 DILLSBURG PA 17019 231352360 PRIVATE FOUNDATION OF THE LONG COMMUNITY PA 501(C)3 PF PHI DBA PRESBYTERIAN SENIOR LIVING 0 PHI PRESBYTERIAN HOMES INC ONE TRINITY DRIVE EAST SUITE 201 DILLSBURG PA 17019 232941518 CONTINUING CARE PA 501(C)3 9 PHI DBA PRESBYTERIAN SENIOR LIVING 0 PHI GLEN MEADOWS RETIREMENT COMMUNITY 11630 GLEN ARM ROAD GLEN ARM MD 21057 522119125 CONTINUING CARE PA 501(C)3 9 PHI DBA PRESBYTERIAN SENIOR LIVING 0 PHI EVERYDAY LIFE 2045 WESTGATE DRIVE SUITE 100 BETHLEHEM PA 18017 364599810 LIFE PROGRAM PA 501(C)3 9 PHI DBA PRESBYTERIAN SENIOR LIVING 0 PHI PHI INVESTMENT MANAGEMENT SERVICES INC ONE TRINITY DRIVE EAST SUITE 201 DILLSBURG PA 17019 743247363 INVESTMENT SERVICES PA 501(C)3 9 PHI DBA PRESBYTERIAN SENIOR LIVING 0 PHI THE LONG COMMUNITY 200 WEST 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