2015-02-11T13:21:51-06:00 2014-06-30 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 1650 MARKET STREET SUITE 4500 PHILADELPHIA PA 19103 990 2013-07-01 231472520 ROCKHILL MENNONITE COMMUNITY ROCK 2152572751 3250 STATE ROAD SELLERSVILLE PA 18960 ABBY M LOFTUS VP OF FINANCE/CFO 2152572751 2015-02-11 1 JULIUS GREEN CPA P00350393 2159720701 2013 2016-02-25 16:41:14Z X KAREN LEHMAN 3250 STATE ROAD SELLERSVILLE PA 18960 20198472 0 X WWW.ROCKHILLMENNONITE.ORG X 1954 PA TO PROVIDE HOUSING, HEALTH CARE, AND OTHER RELATED SERVICES TO RESIDENTS. 8 7 377 200 0 0 177804 18715608 -68199 77468 18902681 24762 0 9947885 0 28078 9518789 19491436 -588755 46840205 48906697 31975008 33403797 14865197 15502900 X THE MISSION OF ROCKHILL MENNONITE COMMUNITY IS TO PROVIDE A WIDE RANGE OF SERVICES TO MEET SPECIFIC NEEDS AND ENCOMPASS THE WHOLE PERSON...PHYSICAL, EMOTIONAL, SOCIAL AND SPIRITUAL. THE SERVICES ARE PROVIDED IN AN ATMOSPHERE OF CHRISTIAN LOVE. 0 0 16974974 24762 18715608 ROCKHILL MENNONITE COMMUNITY, A CONTINUING CARE RETIREMENT COMMUNITY SITUATED ON 44 PICTURESQUE ACRES IN BEAUTIFUL BUCKS COUNTY, PENNSYLVANIA, PROVIDES AMENITIES, CONVENIENCES, AND SERVICES DESIGNED TO ENHANCE THE QUALITY OF LIFE FOR EACH RESIDENT AND ENCOURAGE THEM TO LIVE EACH DAY TO ITS FULLEST.AS A CONTINUING CARE RETIREMENT COMMUNITY, ROCKHILL MENNONITE COMMUNITY OFFERS RESIDENTIAL LIVING, PERSONAL CARE AND NURSING CARE ON ONE CONVENIENT CAMPUS. ROCKHILL MENNONITE COMMUNITY PROVIDES HOUSING, HEALTH CARE, AND OTHER RELATED SERVICES TO APPROXIMATELY 400 RESIDENTS. ROCKHILL OPERATES 213 RESIDENTIAL LIVING APARTMENTS WITH AN AVERAGE OCCUPANCY OF 82%, A 53 UNIT PERSONAL CARE CENTER WITH AN AVERAGE OCCUPANCY OF 97%, AND A 90 BED SKILLED NURSING CENTER WITH AN AVERAGE OCCUPANCY OF 93%. ROCKHILL MENNONITE COMMUNITY ALSO PROVIDES ADULT DAY CARE SERVICES TO BOTH RESIDENTS AND NONRESIDENTS WITH AN AVERAGE DAILY NUMBER OF PARTICIPANTS OF 37. A SIGNIFICANT PART OF ROCKHILL MENNONITE COMMUNITY'S NOT-FOR-PROFIT MISSION IS TO ENSURE THAT RESIDENTS WHO OUTLIVE THEIR RESOURCES THROUGH NO FAULT OF THEIR OWN ARE ABLE TO CONTINUE LIVING AT ROCKHILL. ROCKHILL MENNONITE COMMUNITY PROVIDED BENEVOLENT CARE TO RESIDENTS WITHIN ITS PERSONAL CARE UNITS AMOUNTING TO APPROXIMATELY $141,000. 16974974 1 1 0 1 0 0 0 0 1 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 35 0 1 377 1 0 0 0 0 0 0 0 0 0 0 X 8 7 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X ABBY M LOFTUS VP FINANCECFO 2152572751 3250 STATE ROAD SELLERSVILLE PA 18960 RON L HERTZLER CHAIR 5.00 0.00 X X 0 0 0 MICHELE THRUSH ASSISTANT CHAIR 5.00 0.00 X X 0 0 0 GLENN R BAUMAN SECRETARY 5.00 1.00 X X 0 0 0 JENNIFER LANDIS TREASURER 5.00 0.00 X X 0 0 0 DAVID BERGEY TRUSTEE 5.00 0.00 X 0 0 0 MARY LEATHERMAN TRUSTEE 5.00 0.00 X 0 0 0 BRYCE J BERGEY TRUSTEE 5.00 0.00 X 0 0 0 DOROTHY K WEIK ESQ TRUSTEE 5.00 0.00 X 0 0 0 KAREN E LEHMAN CEO 39.00 1.00 X 88948 0 3326 STEVE BREIDIGAN CFO (THRU 9/20/13) 40.00 0.00 X 152585 0 6864 ABBY M LOFTUS VP FINANCE/CFO (BEGINNING 1/2014) 39.00 1.00 X 0 0 0 241533 0 10190 1 0 1 0 MORRISON MANAGEMENT SERVICES PO BOX 102289 ATLANTA GA 30268 FOOD SERVICES 1006545 GENESIS REHAB SERVICES 101 E STATE STREET KENNETT SQUARE PA 19438 THERAPY SERVICES 625872 LEVERNE HENDRICKS BUILDERS INC 712 GODSHALL ROAD TELFORD PA 18969 APARTMENT RENOVATIONS 428410 WOHLSEN CONSTRUCTION COMPANY PO BOX 4612 LANCASTER PA 17604 CONSTRUCTION PROJECTS 212626 PHARMERICA PO BOX 409251 ATLANTA GA 30384 PHARMACY SERVICES 154562 5 177804 177804 RESIDENT SERVICE REVENUE 623000 17159785 17159785 ENTRANCE FEE AMORTIZATION 623000 1555823 1555823 18715608 126093 126093 99654 108804 -9150 -9150 -9150 465959 496000 399895 756356 66064 -260356 -194292 -194292 38657 30736 7921 7921 EMPLOYEE MEALS 900099 43174 43174 ENERGY CREDITS 900099 15413 15413 RESIDENT USE FACILITY RENTAL 900099 15411 15411 4699 4699 78697 18902681 18715608 0 9269 24762 24762 375727 375727 7803274 6983596 807709 11969 130387 114813 15377 197 1046821 966486 80311 24 591676 506662 84098 916 9461 9461 78191 78191 1150 1150 16377 16377 1340192 1048699 278652 12841 108597 5717 102237 643 461320 368815 91928 577 29990 4548 25442 1175194 1175194 55593 27779 27086 728 43830 30915 12885 30 827952 827952 3157688 3157688 228759 12673 216086 DINING SERVICES 633346 630233 2970 143 REPAIRS & MAINTENANCE 459043 452780 6263 MEDICAL SUPPLIES 395165 395165 NURSING HOME ASSESSMENT 212227 212227 284714 28270 256434 10 19491436 16974974 2488384 28078 820 900 2225596 3114564 1303846 3196291 82250 35250 16149 18505 93131 163823 72114376 34330552 39507071 37783824 3475815 4064254 135527 135527 0 393759 46840205 48906697 925060 1323503 13998361 15549652 913 1048 100000 16360476 15900000 690198 529594 31975008 33403797 X 14720066 15092331 145131 16810 393759 14865197 15502900 46840205 48906697 X -588755 426013 790824 9621 X 0 1 X 1 0 X 201102 167756 93034 263738 177804 903434 15447801 16438944 17161554 17391733 18715608 85155640 15648903 16606700 17254588 17655471 18893412 86059074 0 0 0 86059074 28327 24399 33899 69280 225747 381652 28327 24399 33899 69280 225747 381652 156149 132344 172676 139397 117354 717920 15833379 16763443 17461163 17864148 19236513 87158646 0.98740 0.00440 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: EMPLOYEE MEALS RESIDENT USE FACILITY RENTAL VENDING MACHINE MISCELLANEOUS INCOME GIFT SHOP ENERGY CREDITS PART I, LINE 9 - CHANGE IN PUBLIC CHARITY STATUS IN 2011, ROCKHILL MENNONITE COMMUNITY (RMC) FORMALLY REQUESTED AND RECEIVED FROM THE INTERNAL REVENUE SERVICE A PUBLIC CHARITY DESIGNATION AS A CHURCH UNDER INTERNAL REVENUE CODE SECTION 170(B)(1)(A)(I). IN ITS EXEMPTION APPLICATION, RMC INDICATED THAT IT OPERATED AS A CHURCH AND CONDUCTED WORSHIP SERVICES AND BIBLE STUDIES, AND THAT IT ALSO OPERATED A CONTINUING CARE RETIREMENT COMMUNITY. AS A CHURCH, RMC WAS EXEMPT FROM FILING A FORM 990. UPON FURTHER CONSIDERATION, RMC HAS CONCLUDED THAT SINCE ITS PRIMARY ACTIVITY AND THE MAJORITY OF ITS REVENUE IS FROM OPERATION OF A CONTINUING CARE RETIREMENT COMMUNITY, THE MORE APPROPRIATE PUBLIC CHARITY STATUS IS AS A PUBLICLY SUPPORTED ORGANIZATION. AS SUCH, RMC IS FILING AN INITIAL FORM 990 FOR THE JUNE 30, 2014 TAX YEAR. ON SCHEDULE A, RMC HAS CHANGED ITS PUBLIC CHARITY STATUS FROM A CHURCH UNDER INTERNAL REVENUE CODE SECTION 170(B)(1)(A)(I) TO AN ORGANIZATION THAT NORMALLY RECEIVES MORE THAN 33 1/3% OF ITS SUPPORT FROM CONTRIBUTIONS AND GROSS RECEIPTS FROM ACTIVITIES RELATED TO ITS EXEMPT FUNCTIONS AND NO MORE THAN 33 1/3% OF ITS SUPPORT FROM GROSS INVESTMENT INCOME AND UNRELATED BUSINESS TAXABLE INCOME UNDER INTERNAL REVENUE CODE SECTION 509(A)(2). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 1150 1150 0 PART II-B, LINE 1: ROCKHILL MENNONITE COMMUNITY PAYS DUES TO NATIONAL (LEADINGAGE) AND STATE (LEADINGAGE PA) ASSOCIATIONS. A PORTION OF THESE DUES ARE USED FOR LOBBYING PURPOSES BY THE NATIONAL AND STATE ASSOCIATIONS. 0 1 X 2379762 2379762 56794657 25815297 30979360 8292191 5866411 2425780 4647766 2648844 1998922 37783824 X 19461478 426013 -6756 419257 19042221 -139540 -139540 18902681 19614599 139540 139540 19475059 16377 16377 19491436 PART IV, LINE 2B: RESIDENT FUNDS: ROCKHILL MENNONITE COMMUNITY HOLDS IN TRUST CERTAIN FUNDS ADVANCED BY THE RESIDENTS. THESE FUNDS ARE RECORDED AS CASH AND A CORRESPONDING LIABILITY. PART X, LINE 2: ROCKHILL 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 THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2014. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS 9,621. INVESTMENT EXPENSES -16,377. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -108,804. COST OF GOODS SOLD -30,736. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 108,804. COST OF GOODDS SOLD 30,736. 1 FRANCONIA MENNONITE CONFERENCE 569 YODER RD HARLEYSVILLE PA 19438 231924380 501(C)(3) 17500 SUPPORT OF REGIONAL CONFERENCE OF MENNONITE CHURCH USA 1 PART I, LINE 2: ROCKHILL MENNONITE COMMUNITY ONLY PROVIDES GRANTS TO OTHER TAX-EXEMPT ORGANIZATIONS TO USE FOR THEIR CHARITABLE PURPOSE. X X X X 1 0 0 0 0 0 0 0 0 STEVE BREIDIGAN CFO (THRU 9/20/13) 80430 0 0 0 72155 0 1678 0 5186 0 159449 0 0 0 PART I, LINE 4A FORMER CFO STEVEN BREIDIGAN RECEIVED A CONFIDENTIAL SEVERANCE PACKAGE UPON LEAVING EMPLOYMENT IN SEPTEMBER 2013. GLENN R BAUMAN BOARD MEMBER ASSIST WITH CASH FLOW NEEDS OF ROCKHILL MENNONITE COMMUNITY X 100000 100000 0 1 1 100000 FORM 990, ITEM B, PAGE 1: INITIAL RETURN IN 2011, ROCKHILL MENNONITE COMMUNITY (RMC) FORMALLY REQUESTED AND RECEIVED FROM THE INTERNAL REVENUE SERVICE A PUBLIC CHARITY DESIGNATION AS A CHURCH UNDER INTERNAL REVENUE CODE SECTION 170(B)(1)(A)(I). IN ITS EXEMPTION APPLICATION, RMC INDICATED THAT IT OPERATED AS A CHURCH AND CONDUCTED WORSHIP SERVICES AND BIBLE STUDIES, AND THAT IT ALSO OPERATED A CONTINUING CARE RETIREMENT COMMUNITY. AS A CHURCH, RMC WAS EXEMPT FROM FILING A FORM 990. UPON FURTHER CONSIDERATION, RMC HAS CONCLUDED THAT SINCE ITS PRIMARY ACTIVITY AND THE MAJORITY OF ITS REVENUE IS FROM OPERATION OF A CONTINUING CARE RETIREMENT COMMUNITY, THE MORE APPROPRIATE PUBLIC CHARITY STATUS IS AS A PUBLICLY SUPPORTED ORGANIZATION. AS SUCH, RMC IS FILING AN INITIAL FORM 990 FOR THE JUNE 30, 2014 TAX YEAR. ON SCHEDULE A, RMC HAS CHANGED ITS PUBLIC CHARITY STATUS FROM A CHURCH UNDER INTERNAL REVENUE CODE SECTION 170(B)(1)(A)(I) TO AN ORGANIZATION THAT NORMALLY RECEIVES MORE THAN 33 1/3% OF ITS SUPPORT FROM CONTRIBUTIONS AND GROSS RECEIPTS FROM ACTIVITIES RELATED TO ITS EXEMPT FUNCTIONS AND NO MORE THAN 33 1/3% OF ITS SUPPORT FROM GROSS INVESTMENT INCOME AND UNRELATED BUSINESS TAXABLE INCOME UNDER INTERNAL REVENUE CODE SECTION 509(A)(2). FORM 990, PART VI, SECTION A, LINE 3 ROCKHILL MENNONITE COMMUNITY USED THE SERVICES OF MHS CONSULTING FOR AN INTERIM CHIEF FINANCIAL OFFICER. FORM 990, PART VI, SECTION B, LINE 11 A BOARD MEETING WILL BE CALLED WHEN THE DRAFT OF THE FEDERAL FORM 990 HAS BEEN PREPARED BY THE OUTSIDE ACCOUNTANTS. ALL MEMBERS WILL RECEIVE A COPY OF THE DRAFT FEDERAL FORM 990 TO REVIEW PRIOR TO THE MEETING. AT THE MEETING, THE INDEPENDENT ACCOUNTANTS WILL PROVIDE AN OVERVIEW OF THE FORM 990 AND ALL MEMBERS WILL HAVE THE ABILITY TO ASK ANY QUESTIONS OR VOICE CONCERNS. THE BOARD WILL APPROVE THE FORM 990 SUBSEQUENT TO THE PRESENTATION AND AFTER ALL QUESTIONS HAVE BEEN ANSWERED AND ALL CONCERNS ALLEVIATED. FORM 990, PART VI, SECTION B, LINE 12C THERE IS A WRITTEN CONFLICT OF INTEREST POLICY OF WHICH ALL OFFICERS AND DIRECTORS MUST ABIDE AND SIGN ANNUALLY. THE BOARD REVIEWS THE SIGNED STATEMENTS AND OVERSEES THE PROCEDURES FOR ENSURING ANY POTENTIAL CONFLICTS ARE RESOLVED ACCORDING TO THE POLICY. ANY INTERESTED PARTIES TO A CONFLICT WILL REMOVE THEMSELVES FROM ANY DISCUSSIONS AND OR DECISIONS BASED ON THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE GOVERNANCE COMMITTEE OF THE BOARD OF DIRECTORS IS CHARGED WITH ANNUALLY REVIEWING THE PERFORMANCE AND ESTABLISHING COMPENSATION FOR THE CEO. TOP MANAGEMENT SALARIES ARE DETERMINED BASED ON REVIEW OF AN ANNUAL SURVEY PROVIDED BY TRADE ASSOCIATION, OR EXTERNAL CONSULTATION, TO ENSURE COMPENSATION IS COMPETITIVE AND MAINTAINED WITHIN FAIR MARKET RANGE WITHIN THE INDUSTRY NORMS. THE APPROVAL PROCESS FOR EACH EMPLOYEE'S COMPENSATION IS DOCUMENTED. 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. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS 9,621. RM HOME SERVICES 672 MAIN STREET HARLEYSVILLE PA 19438 453739578 IN HOME CARE SERVICES TO ELDERLY INDIVIDUALS PA 501(C)(3) LINE 7 ROCKHILL MENNONITE COMMUNITY 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 RM HOME SERVICES Q 39104 COST