2015-10-27T09:34:52-05:00 2014-12-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 1869 CHARTER LANE STE 301 LANCASTER PA 17601 990 2014-01-01 231365176 UNITED ZION RETIREMENT COMMUNITY UNIT 7176262071 722 FURNACE HILLS PIKE LITITZ PA 17543 PHILIP BURKHOLDER NHA, EXECUTIVE DIRECTOR 7176262071 2015-10-26 1 MICHAEL S FREY P00327329 7173935696 2014 2016-04-25 22:37:26Z PHILIP BURKHOLDER 722 FURNACE HILLS PIKE LITITZ PA 17543 10587192 0 X WWW.UZRC.ORG X 1905 PA SUPERIOR QUALITY SERVICES FOR THE ELDERLY BASED ON CHRISTIAN PRINCIPLES 9 9 204 42 0 0 38728 82770 8132726 7971363 213068 361069 209552 246595 8594074 8661797 1250 1500 0 0 4809495 4954768 0 0 28100 3656589 3579672 8467334 8535940 126740 125857 19891383 20087128 8326489 7877333 11564894 12209795 X OUR MISSION IS TO PROVIDE SUPERIOR QUALITY SERVICES TO THE AGING, BASED ON CHRISTIAN PRINCIPLES, IN A LOVING AND CARING COMMUNITY ENCOURAGING INDEPENDENCE, PROMOTING WELLNESS AND PRESERVING HUMAN DIGNITY. 0 0 7297731 1500 7971363 AT UNITED ZION RETIREMENT COMMUNITY, MAINTAINING AN INDIVIDUAL'S HIGHEST LEVEL OF INDEPENDENCE REMAINS OUR GOAL WHETHER SUPPORTING THEM IN INDEPENDENT LIVING COTTAGES OR APARTMENTS, IN PERSONAL CARE SUITES OR HEALTHCARE. EACH RESIDENCE HAS SOMETHING GREAT TO OFFER. ALL COTTAGES INCLUDE A FULL DAY-LIGHT BASEMENT ABLE TO BE CUSTOMIZED TO SPECIFIC LIFESTYLE NEEDS. ALL FIRST FLOOR APARTMENTS INCLUDE THEIR OWN OUTSIDE ENTRANCE AND PORCHES AND SELECTED APARTMENTS CAN BE PROVIDED WITH ADDITIONAL PERSONAL CARE SERVICES TO PREVENT A PREMATURE MOVE FROM THE APARTMENT TO RECEIVE ADDITIONAL SUPPORT. SEVERAL PLEASANT DINING VENUES, VARIED RECREATIONAL PROGRAMS, FREQUENT OFF-CAMPUS TRIPS AND DAILY SPIRITUAL PROGRAMS IN THE CHAPEL ENHANCE ONE'S LIFESTYLE, INDEPENDENCE AND CHOICE. HEALTHCARE ROOMS, DESIGNED BY AWARD-WINNING ARCHITECTS, PROVIDE FLAT SCREEN TELEVISIONS AND ENHANCED PRIVACY FOR BOTH PRIVATE AND SEMI-PRIVATE ACCOMMODATIONS. EXPERIENCED PROFESSIONAL THERAPISTS PROVIDE REHABILITATION SERVICES ALLOWING OVER 75% OF ADMISSIONS TO RETURN HOME OR TO A MORE INDEPENDENT LEVEL OF FUNCTIONING. UNITED ZION RETIREMENT COMMUNITY'S 110 YEAR REPUTATION FOR PROVIDING THESE QUALITY SENIOR SERVICES HIGHLIGHTS UNITED ZION'S EXPERIENCE IN MEETING THE UNIQUE NEEDS AND PREFERENCES OF OLDER ADULTS.UNITED ZION RETIREMENT COMMUNITY PROVIDES CONTINUING CARE FOR RESIDENTS MEETING CERTAIN ELIGIBILITY CRITERIA UPON RESIDENCY. THIS ASSURES INDIVIDUALS SEEKING RESIDENCY THAT BENEVOLENT SUPPORT WILL BE AVAILABLE SHOULD THEY BE UNABLE TO PAY THE FULL COST OF THEIR FUTURE CARE. THE LEVEL OF THIS UNFUNDED CARE AMOUNTED TO APPROXIMATELY $850,000 IN 2014 INCLUDING COSTS RELATED TO THE MEDICAID PROGRAM. FOR 2014 IN HEALTH CARE, 41% OF THE 19,942 RESIDENT DAYS WERE PAID BY MEDICAL ASSISTANCE. IN PERSONAL CARE, 22% OF THE 9,805 DAYS WERE BENEVOLENT FUNDS. 7297731 1 1 0 1 0 0 0 0 1 1 1 0 0 0 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 0 0 0 0 0 0 1 0 0 0 1 6 0 1 204 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X MATTHEW MUSSER CPA CONTROLLER 7176278403 722 FURNACE HILLS PIKE LITITZ PA 17543 REV LEON EBERLY PRESIDENT 1.00 X X 0 0 0 JOHN E FRY VICE PRESIDENT 1.00 X X 0 0 0 BARRY HOFFER TREASURER 1.00 X X 0 0 0 LUISE READING SECRETARY 1.00 X X 0 0 0 MARY BRICKER ASSISTANT SECRETARY 1.00 X X 0 0 0 JESSICA MUSSER BOARD MEMBER 1.00 X 0 0 0 PETE SHAUB BOARD MEMBER 1.00 X 0 0 0 DWAINE HORST BOARD MEMBER 1.00 X 0 0 0 SAM HIGH BOARD MEMBER 1.00 X 0 0 0 JOHN BASHORE BOARD MEMBER (TERM EXP. MARCH 2014) 1.00 X 0 0 0 EDWIN MONTIJO BOARD MEMBER (TERM EXP. MARCH 2014) 1.00 X 0 0 0 PHILIP BURKHOLDER EXECUTIVE DIRECTOR 37.50 X 126796 0 25980 NATHANIEL WEBER CONTROLLER-PREVIOUS 37.50 X 31205 0 10510 MATTHEW MUSSER CONTROLLER-CURRENT 37.50 X 25053 0 5783 183054 0 42273 1 0 1 0 REHABCARE GROUP 7733 FORSYTH BLVD SUITE 2300 ST LOUIS MO 63105 THERAPY - PT, OT, ST 381047 1 4662 78108 82770 RESIDENT REVENUE 623000 7971363 7971363 7971363 316322 316322 25080 28832 -3752 -3752 -3752 1913758 26913 1867378 28546 46380 -1633 44747 44747 1115 4662 639 476 476 STATE ASSESSMENT REVENUE 623000 174467 174467 MEALS REVENUE 623000 32329 32329 REBATES/REFUND 623000 15422 15422 27653 27653 249871 8661797 7971363 0 607664 1500 1500 225326 72550 145647 7129 3736128 3442040 276886 17202 77736 65562 12174 553587 510307 41085 2195 361991 328704 31713 1574 23440 23440 344 344 88882 88882 817183 642879 174304 23308 739 22569 280572 193299 87273 60011 3176 56835 722875 626976 95899 14502 8460 6042 668558 668558 6509 6509 MEDICAL SUPPLIES 328146 328146 FOOD 235138 234823 315 STATE NH ASSESSMENT TAX 140803 140803 BAD DEBTS 97016 97016 72385 22700 49685 8535940 7297731 1210109 28100 402000 420287 309714 310179 986922 830698 23719 24125 159020 213016 13956964 6715813 7626446 7241151 9892676 10532192 67201 60334 423685 455146 19891383 20087128 689847 584960 2120794 2353690 5176176 4714520 535 760 339137 223403 8326489 7877333 X 8845032 9462232 441762 468607 2278100 2278956 11564894 12209795 19891383 20087128 X 125857 421503 97541 X X 0 1 X 1 0 X 61229 51388 65066 38728 82770 299181 7218296 7625826 7827301 8132726 7971363 38775512 7279525 7677214 7892367 8171454 8054133 39074693 125 25 150 195 495 0 125 25 150 195 495 39074198 252637 257385 266781 291967 341402 1410172 252637 257385 266781 291967 341402 1410172 10815 228502 220044 222541 249871 931773 7542977 8163101 8379192 8685962 8645406 41416638 0.94340 0.95200 0.03400 0.03110 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISC REVENUE - 2010 AMOUNT: $ 10,815. 2011 AMOUNT: $ 38,876. 2012 AMOUNT: $ 13,010. 2013 AMOUNT: $ 17,833. 2014 AMOUNT: $ 9,668. STATE ASSESSMENT REVENUE - 2011 AMOUNT: $ 189,626. 2012 AMOUNT: $ 176,198. 2013 AMOUNT: $ 171,125. 2014 AMOUNT: $ 174,467. MEAL REVENUE - 2012 AMOUNT: $ 29,423. 2013 AMOUNT: $ 31,502. 2014 AMOUNT: $ 32,329. CASH DISCOUNTS - 2012 AMOUNT: $ 1,413. 2013 AMOUNT: $ 2,081. 2014 AMOUNT: $ 83. APPLICATION FEES - 2014 AMOUNT: $ 900. REBATES/REFUNDS - 2014 AMOUNT: $ 15,422. REIMBURSED MEDICAL EXPENSES - 2014 AMOUNT: $ 11,787. INSURANCE PROCEEDS FROM DAMAGES - 2014 AMOUNT: $ 5,215. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 344 344 0 PART II-B, LINE 1: UNITED ZION PAYS DUES TO LEADINGAGE AND LEADING AGE PA. A PORTION OF THE DUES PAID TO THOSE ORGANIZATIONS IS ALLOCABLE TO LOBBYING EXPENSES. THE TOTAL AMOUNT OF DUES PAID BY UNITED ZION THAT IS ALLOCABLE TO LOBBYING IS $344. 0 1 X 2610992 236179 209334 2637837 2273130 478793 140931 2610992 2166487 4443 289530 187330 2273130 2166487 172438 172438 2166487 2166487 132997 132997 2166487 0.00000 0.82300 0.17700 0 0 287955 287955 12061903 5754363 6307540 1492655 961450 531205 114451 114451 7241151 INTEREST RATE SWAP AGREEMENTS 108091 GIFT ANNUITIES 113837 SECURITY DEPOSITS - RENTALS 1475 223403 X 9015787 421503 856 422359 8593428 88882 -20513 68369 8661797 8370886 -77805 -77805 8448691 88882 -1633 87249 8535940 PART IV, LINE 2B: RESIDENT FUNDS ARE HELD BY THE FACILITY. DISBURSEMENTS ARE MADE UPON WRITTEN REQUEST BY THE RESIDENT. WHENEVER POSSIBLE RECEIPTS ARE MAINTAINED TO SUPPORT THE CHARGES. DISBURSEMENTS ARE MADE TO PAY ELIGIBLE EXPENSES FROM ACCOUNTS FOR WHICH THE ORGANIZATION HAS OVERSIGHT BASED ON SUPPORTED INVOICES (I.E. DOCTORS BILLS, CABLE BILLS, ROOM & BOARD STATEMENTS, ETC.). RESIDENTS WITH FUNDS ARE PROVIDED STATEMENTS QUARTERLY FOR THEIR REVIEW. PART V, LINE 4: THE ENDOWMENT FUND IS HELD TO BENEFIT RESIDENTS WHO MAY NEED FINANCIAL SUPPORT. PART X, LINE 2: THE COMMUNITY FOLLOWS THE PROVISIONS OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WHICH 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 PROVISION ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, AND DISCLOSURES. MANAGEMENT HAS DETERMINED THAT THESE PROVISIONS DO NOT HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. THE COMMUNITY'S FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS FOR THE YEARS ENDED DECEMBER 31, 2013, 2012, AND 2011, REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 856. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -18,241. LOSS ON SALE OF ASSETS -1,633. FUNDRAISING EXPENSES -639. PART XII, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED GAIN/LOSS ON INTEREST RATE SWAPS -96,685. RENTAL EXPENSES 18,241. FUNDRAISING EXPENSES 639. PART XII, LINE 4B - OTHER ADJUSTMENTS: GAIN ON SALE OF ASSETS -1,633. X X X 0 0 0 0 0 0 0 0 0 PHILIP BURKHOLDER EXECUTIVE DIRECTOR 126796 0 0 0 0 0 6340 0 19640 0 152776 0 0 0 A LANCASTER INDUSTRIAL DEVELOPMENT AUTHORITY 231884507 514349BL2 2005-06-14 5785000 REFINANCE OF PRIOR BOND ISSUE 0 0 0 B ELIZABETHTOWN INDUSTRIAL DEVELOPMENT AUTHORITY 550801341 999999999 2007-11-15 2500000 CONSTRUCTION FINANCING 0 0 0 A 2390000 5785000 92242 57380 5635375 2005 1 0 1 1 B 1180480 2500000 31282 2468718 2007 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 1 1 1 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 1 0 0 0 1 B 0 0 1 0 1 0 0 0 1 A 1 B 1 FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE HAS DECISION-MAKING AUTHORITY WHEN THE BOARD IS NOT IN SESSION. FORM 990, PART VI, SECTION A, LINE 7A BOARD MEMBERS ARE AFFIRMED AT THE GENERAL CONFERENCE OF THE UNITED ZION CHURCH. FORM 990, PART VI, SECTION B, LINE 11 AN ELECTRONIC COPY OF THE FORM 990 IS SENT TO EACH VOTING BOARD MEMBER AND OFFICER IN ADVANCE OF A SCHEDULED BOARD MEETING. THE RETURN IS REVIEWED IN ADVANCE AND ANY QUESTIONS/COMMENTS/CONCERNS ARE BROUGHT TO THE MEETING. A VOTE TO ACCEPT THE REVIEWED REPORT IS THEN TAKEN AND DOCUMENTED IN THE MINUTES. THE REVIEW PROCESS IS COMPLETE BEFORE THE TRANSMITTAL OF THE RETURN TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES OF THE UNITED ZION RETIREMENT COMMUNITY RECEIVE A CORPORATE COMPLIANCE INTEGRITY PLAN. THE ORGANIZATION'S CORPORATE COMPLIANCE OFFICER MONITORS ALL POTENTIAL CONFLICTS AS HEAD OF THE CORPORATE COMPLIANCE COMMITTEE. NUMEROUS AUDITS AND CHECKS ARE PERFORMED TO ENSURE COMPLIANCE. THE CORPORATE COMPLIANCE OFFICER REPORTS DIRECTLY AND INDEPENDENTLY TO THE BOARD OF DIRECTORS. BOARD MEMBERS ALSO RECEIVE CORPORATE COMPLIANCE HANDBOOKS AND MONITOR COMPLIANCE AS A GROUP. AT THE BOARD LEVEL, POTENTIAL CONFLICTS ARE DISCUSSED IN BOARD MEETINGS AND DOCUMENTED IN MINUTES. IF A POTENTIAL CONFLICT IS IDENTIFIED, THE BOARD MEMBER OR OFFICER ABSTAINS FROM VOTES RELATED TO THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 A PERFORMANCE ASSESSMENT IS COMPLETED ANNUALLY ON THE EXECUTIVE DIRECTOR BY THE BOARD OF DIRECTORS' EXECUTIVE COMMITTEE. THE COMMITTEE REVIEWS WAGE DATA FROM THE STATE TRADE ASSOCIATION, LEADINGAGE PA, TO CONFIRM THAT ANY COMPENSATION DECISIONS WILL BE WITHIN FAIR MARKET RANGE FOR THE INDUSTRY AND LOCATION. UPON COMPLETION OF THE REVIEW, THE BOARD APPROVES THE EXECUTIVE DIRECTOR'S COMPENSATION. UNITED ZION MAINTAINS A JOB DESCRIPTION AND PERFORMANCE ASSESSMENT FORM FOR EACH STAFF POSITION. A PERFORMANCE ASSESSMENT IS COMPLETED ANNUALLY BY THE EMPLOYEE'S MANAGER AND COMPENSATION INCREASES ARE INCORPORATED INTO THE ANNUAL BUDGET, WHICH IS APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 856. UNREALIZED GAIN/LOSS ON INTEREST RATE SWAPS 96,685. FORM 990, PART XII, LINE 2C THE ORGANIZATION DOES NOT HAVE A SPECIFIED AUDIT COMMITTEE. THE FINANCE COMMITTEE AND/OR THE BOARD IS RESPONSIBLE FOR THE REVIEW AND APPROVAL OF THE AUDITIED FINANCIAL STATEMENTS. THE EXECUTIVE DIRECTOR WILL RECOMMEND AN INDEPENDENT AUDITOR TO THE BOARD. ONCE THE RECOMMENDATION IS MADE, THE FINANCE COMMITTEE AND/OR BOARD HAS THE FINAL APPROVAL OVER THE RECOMMENDATION. UZRC AUXILIARY 270 CLAY SCHOOL ROAD LOT 6 EPHRATA PA 175229736 900653414 SUPPORT FOR UNITED ZION RETIREMENT COMMUNITY PA 501(C)(3) LINE 11D, III-O N/A 0 CHARITABLE REMAINDER UNITRUST INVESTMENTS PA WELLS FARGO WEALTH MGT T 0 CHARITABLE REMAINDER UNITRUST INVESTMENTS PA BNY MELLON WEALTH MGT T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0