2015-05-06T10:41:02-05:00 2014-06-30 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 1650 MARKET STREET SUITE 4500 PHILADELPHIA PA 19103 990 2013-07-01 231606038 CALVARY FELLOWSHIP HOMES INC CALV 7173930711 502 ELIZABETH DRIVE LANCASTER PA 17601 CLIFFORD K HURTER PRESIDENT/CEO 7173930711 2015-05-05 1 JULIUS C GREEN CPA JD P00350393 2159720701 2013 2016-02-25 16:41:14Z KEVIN L MILLS 502 ELIZABETH DRIVE LANCASTER PA 17601 12356579 0 X WWW.CALVARYHOMES.ORG X 1961 PA OPERATE A CONTINUING CARE RETIREMENT COMMUNITY & PROVIDE HOUSING, HEALTH CARE & RELATED SVCS. 15 13 200 147 0 0 298736 303048 10095460 9853517 70677 360274 43293 68588 10508166 10585427 363131 379569 0 0 5136583 5295707 0 0 84791 4336200 4442446 9835914 10117722 672252 467705 23086861 23799306 17656892 17946839 5429969 5852467 TO SERVE SENIOR ADULTS, ENRICHING THEIR LIVES IN A MANNER THAT GLORIFIES OUR LORD JESUS CHRIST AND MAXIMIZES THEIR QUALITY OF LIFE. WE OPERATE A CONTINUING CARE RETIREMENT COMMUNITY THAT PROVIDES HOUSING, PERSONAL CARE, AND HEALTH CARE. 0 0 8612771 379569 9853517 OPERATED A CONTINUING CARE RETIREMENT COMMUNITY PROVIDING HOUSING, HEALTH CARE AND OTHER RELATED SERVICES TO ELDERLY RESIDENTS THROUGH THE OPERATIONS OF A NURSING FACILITY AND PERSONAL CARE AND INDEPENDENT LIVING UNITS. FOR THE YEAR ENDED 6/30/14 THERE WERE APPROXIMATELY 15,255 NURSING DAYS WITH 93% OCCUPANCY AND 11,871 PERSONAL CARE DAYS WITH 87% OCCUPANCY. ALSO PROVIDED CARE TO RESIDENTS WHO MET CERTAIN CRITERIA AT AMOUNTS LESS THAN ESTABLISHED RATES. CHARGES FOREGONE FOR SERVICES RENDERED AND SUPPLIES FURNISHED UNDER THE BENEVOLENT CARE POLICY AMOUNTED TO $371,000 IN 2014. 8612771 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 52 0 1 200 1 0 0 0 0 0 0 0 0 0 0 X 15 13 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X KEVIN L MILLS 7178248817 502 ELIZABETH DRIVE LANCASTER PA 17601 CLIFFORD K HURTER PRESIDENT & CEO 40.00 X X 122462 0 14625 DAVID STOTT DIRECTOR OF OPERATIONS 40.00 X X 83652 0 9914 ANDREW BRUBAKER BOARD SECRETARY 1.00 X X 0 0 0 TIM JAMES BOARD TREASURER 1.00 X X 0 0 0 JOHN BEERLEY DIRECTOR 1.00 X 0 0 0 WALTER LEE DIRECTOR 1.00 X 0 0 0 DR RAY NAUGLE BOARD CHAIRMAN 1.00 X X 0 0 0 JOLENE GRAUBERGER DIRECTOR 1.00 X 0 0 0 DR PEGGY MILLER DIRECTOR 1.00 X 0 0 0 DAVE HOSTETTER BOARD VICE-CHAIRMAN 1.00 X X 0 0 0 JAMES MARTIN DIRECTOR 1.00 X 0 0 0 REV JONATHAN YODER DIRECTOR 1.00 X 0 0 0 DR JIM BOWMAN DIRECTOR 1.00 X 0 0 0 TED DERRICK DIRECTOR 1.00 X 0 0 0 KEITH HELLER DIRECTOR 1.00 X 0 0 0 206114 0 24539 1 0 0 0 US FOODS PO BOX 641303 PITTSBURGH PA 15264 CONTRACTED FOOD SUPPLIER 271813 FLAGSHIP REHABILITATION 157 BALTIMORE STREET STE 200 CUMBERLAND MD 21502 THERAPY CONTRACTED SERVICES 176137 M GOODMAN ELECTRIC LLC 252 PLEASURE ROAD LANCASTER PA 17601 ELECTRICAL SERVICES 116096 KITCHEN REFACERS INC 3691 ELIZABETHTOWN ROAD MANHEIM PA 17545 HOME RENOVATION SERVICES 106978 CENTRAL PENN NURSING PO BOX 435 EAST PETERSBURG PA 17520 AGENCY NURSING SERVICES 104207 5 49671 253377 303048 NET RESIDENT SERVICE REV 623000 8209244 8209244 AMORT OF ADVANCE FEES 623000 1644273 1644273 9853517 71462 71462 2030613 1500 1743301 0 287312 1500 288812 288812 51508 49671 21856 29652 29652 10769 5995 4774 4774 MISCELLANEOUS REV 900099 17097 17097 GUEST MEALS 722210 9767 9767 CAFE REVENUE 722210 7298 7298 34162 10585427 9853517 0 428862 8550 8550 371019 371019 231741 231741 3766487 3279567 416778 70142 102240 97925 3677 638 860822 794292 66530 334417 280172 48374 5871 245218 245218 16562 16562 56832 56832 30243 30243 176074 176074 62355 57998 4357 810895 685809 121303 3783 687786 687786 32143 27300 4843 28256 2624 25632 200686 25861 174825 1274367 1274367 110146 110146 DIETARY SUPPLIES 351552 351552 MEDICAL SUPPLIES 127334 127334 PA BED ASSESSMENT 121622 121622 PHARMACY EXPENSE 45651 45651 64724 10048 54676 10117722 8612771 1420160 84791 13816 15536 730403 379135 387154 410912 195718 303698 36552050 17386395 18794308 19165655 2914915 3474949 50547 49421 23086861 23799306 838205 896803 10758170 11524523 4253 8265 57000 57000 5515842 5077502 483422 382746 17656892 17946839 X 5429969 5852467 5429969 5852467 23086861 23799306 467705 -45207 0 X 0 1 X 1 0 X 1107771 188142 242119 290006 265412 2093450 9058123 9394237 9934964 10095460 9853517 48336301 10165894 9582379 10177083 10385466 10118929 50429751 35014 41304 39041 41222 214577 371158 0 35014 41304 39041 41222 214577 371158 50058593 48276 60260 74998 61895 71462 316891 48276 60260 74998 61895 71462 316891 45734 18715 64617 18423 34162 181651 10259904 9661354 10316698 10465784 10224553 50928293 0.98290 0.98680 0.00620 0.00630 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: GUEST MEALS - 2009 AMOUNT: $ 11,436. 2010 AMOUNT: $ 10,428. 2011 AMOUNT: $ 12,084. 2012 AMOUNT: $ 10,337. 2013 AMOUNT: $ 9,767. MISCELLANEOUS REV - 2009 AMOUNT: $ 27,528. 2010 AMOUNT: $ 1,134. 2011 AMOUNT: $ 45,173. 2012 AMOUNT: $ 270. 2013 AMOUNT: $ 17,097. CAFE REV - 2009 AMOUNT: $ 6,770. 2010 AMOUNT: $ 7,153. 2011 AMOUNT: $ 7,360. 2012 AMOUNT: $ 7,816. 2013 AMOUNT: $ 7,298. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1495003 1495003 23948493 11341724 12606769 9921038 5259560 4661478 1187516 785111 402405 19165655 REFUNDABLE FEES AND DEPOSITS 143964 SPLIT-INTEREST OBLIGATIONS 238782 382746 X 10175417 -45207 -392654 -437861 10613278 -27851 -27851 10585427 9752919 27851 27851 9725068 21635 371019 392654 10117722 PART IV, LINE 2B: GENERAL RESIDENT FUND EXISTS FOR RESIDENTS TO MAINTAIN SMALL AMOUNTS OF SPENDING CASH WITH THE FACILITY. THE FACILITY MAINTAINS THESE FUNDS IN A CUMULATIVE CHECKING ACCOUNT. WHEN RESIDENTS ASK TO WITHDRAW MONEY FROM THEIR SPENDING ACCOUNT, A CHECK IS WRITTEN AND CASHED. THE FUNDS ARE THEN PROVIDED TO THE RESIDENT. THE FUNDS ARE HELD IN AN INTEREST-BEARING CHECKING ACCOUNT. PART X, LINE 2: THE CORPORATION 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 DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2014 OR 2013. THE CORPORATION'S FEDERAL RETURNS OF ORGANIZATION EXEMPT FROM INCOME TAX FOR 2013, 2012, AND 2011 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 2D - OTHER ADJUSTMENTS: RESIDENT ASSISTANCE AND SUBSIDIES -371,019. INVESTMENT EXPENSES -21,635. PART XI, LINE 4B - OTHER ADJUSTMENTS: GIFT SHOP SUPPLIES -5,995. FUNDRAISING EVENT EXPENSES -21,856. PART XII, LINE 2D - OTHER ADJUSTMENTS: GIFT SHOP SUPPLIES 5,995. FUNDRAISING EVENT EXPENSES 21,856. PART XII, LINE 4B - OTHER ADJUSTMENTS: RESIDENT ASSISTANCE AND SUBSIDIES 371,019. BENEFIT AUCTION 54081 12035 42046 11986 GOLF TOURNAMENT 47098 37636 9462 2602 3500 2541 1227 101179 49671 51508 2602 3500 2541 13213 21856 29652 1 ASSISTANCE TOWARD ROOM & BOARD EXPENSES FOR RESIDENTS IN FINANCIAL NEED. 21 371019 CASH N/A PART I, LINE 2: THE ORGANIZATION PROVIDES ASSISTANCE TO RESIDENTS WITH A FINANCIAL NEED WHO COMPLETE AN APPLICATION WITH THE PRESIDENT/CEO FOR ASSISTANCE. APPLICATIONS FOR ASSISTANCE ARE PRESENTED TO THE FINANCE COMMITTEE AND BOARD FOR THEIR APPROVAL. THE FINANCE COMMITTEE CHAIRMAN PERFORMS MONTHLY REVIEWS OF FINANCIAL STATEMENTS. UPON APPROVAL, FUNDS ARE TRANSFERRED FROM THE HOME'S BENEVOLENT FUND TO COVER THE RESIDENT'S FEES. DR ERIC CRICHTON FORMER BOARD MEM TO FUND BUILDING PROJECTS X 25000 25000 0 1 1 BARRY AND DIANNE KAUFFMAN SON OF F TO FUND BUILDING PROJECTS X 20000 20000 0 1 1 KENDRA AND RICHARD GRIMM II DAUGHT TO FUND BUILDING PROJECTS X 12000 12000 0 1 1 57000 FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IN THE ORGANIZATION IS UPON INVITATION BY THE BOARD OF DIRECTORS AND SHALL CONSIST OF NOT LESS THAN TWENTY FIVE MEMBERS. MEMBERS MUST MEET THE FOLLOWING REQUIREMENTS: 1)MEMBERS SHALL BE TWENTY-ONE YEARS OF AGE OR OLDER; 2)MEMBERS SHALL SUBSCRIBE ANNUALLY IN WRITING TO THE STATEMENT OF FAITH SET FORTH IN THE ORGANIZATION'S BYLAWS AND SHALL HAVE A VITAL INTEREST IN THE SPIRITUAL AND PHYSICAL WELFARE OF ELDERLY PEOPLE. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF THE CORPORATION ELECT ALL MEMBERS OF THE BOARD EXCEPT FOR THE REPRESENTATIVE FROM OVERSEAS MISSIONARY FELLOWSHIP. ADDITIONALLY THE PRESIDENT/CEO IS DESIGNATED BY HIS TITLE TO BE A BOARD MEMBER - HE IS NOT ELECTED TO THE BOARD BY THE CORPORATION MEMBERS. THE DIRECTOR OF OPERATIONS IS ASSIGNED, BY THE PRESIDENT, TO BE ON THE BOARD AS WELL. FORM 990, PART VI, SECTION A, LINE 7B THE FOLLOWING ARE SITUATIONS WHERE THE CORPORATION MEMBERS HAVE VOTING AUTHORITY OVER BOARD DECISIONS: FROM THE BY-LAWS, ANY CHANGE TO ARTICLE II (SPIRITUAL BASIS/STATEMENT OF FAITH) PROPOSED BY THE BOARD OF DIRECTORS MUST BE APPROVED BY A UNANIMOUS VOTE OF THE CORPORATION MEMBERS. FROM THE BY-LAWS (TOP OF PAGE 8 FROM ARTICLE 6 SECTION 6.11) NO RESOLUTION APPROVING THE MERGER, CONSOLIDATION, LIQUIDATION OR DISSOLUTION OF THE CORPORATION NOR ANY ACTION THAT WOULD RESULT IN THE SALE OR OTHER DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION SHALL BE VALID UNLESS FIRST APPROVED BY THE AFFIRMATIVE VOTE OF TWO-THIRDS (2/3) OF (A) ALL MEMBERS OF THE BOARD AND (B) THE CORPORATE MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 WAS REVIEWED IN DETAIL BY THE PRESIDENT/CEO, THE BUSINESS MANAGER AND THE TREASURER OF THE BOARD. A COPY WAS ALSO PROVIDED TO ALL BOARD MEMBERS FOR THEIR REVIEW PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD MEMBERS COMPLETE THE CONFLICT OF INTEREST POLICY STATEMENT ANNUALLY. THE PRESIDENT/CEO MONITORS THE PROCESS AND REVIEWS ANY IDENTIFIED CONFLICTS. COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS REVIEWED PRIOR TO THE ORGANIZATION ENTERING INTO ANY SIGNIFICANT TRANSACTIONS. ANY BOARD MEMBER WITH A POTENTIAL CONFLICT IS REQUESTED TO ABSTAIN FROM VOTING ON MATTERS RELATED TO THEIR CONFLICT. IF THE CONFLICT IS DETERMINED TO BE SIGNIFICANT, THE BOARD MEMBER IS ASKED TO RESIGN FROM THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE ANNUAL INCREASE FOR THE PRESIDENT/CEO AND DIRECTOR OF OPERATIONS IS BASED STRICTLY ON BOARD OF DIRECTORS DECISION AND IS INFLUENCED BY A NUMBER OF FACTORS INCLUDING MERIT, COST OF LIVING/INFLATION ISSUES AND WAGES PAID FOR COMPARABLE POSITIONS WITHIN THE INDUSTRY TO ENSURE COMPENSATION DOES NOT EXCEED FAIR MARKET VALUE. THE PROCESS AND DETERMINATION IS DOCUMENTED IN THE BOARD OF DIRECTORS MINUTES. 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.