2015-02-13T16:12:54-06:00 2014-06-30 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 1869 CHARTER LANE STE 301 LANCASTER PA 17601 990 2013-07-01 232010104 HOMESTEAD VILLAGE INC HOME 7173974831 PO BOX 3227 LANCASTER PA 176043227 BRENT A MESSNER CFO 7173974831 2015-02-13 1 MICHAEL S FREY P00327329 7173935696 2013 2016-02-25 16:41:14Z DOUGLAS V MOTTER PO BOX 3227 LANCASTER PA 176043227 15630334 0 X WWW.HOMESTEADVILLAGE.ORG X 1976 PA CONTINUING CARE RETIREMENT COMMUNITY 15 14 236 329 77479 0 136221 131448 13882284 14426031 281138 145948 235962 260106 14535605 14963533 3959 3909 0 0 6312865 6654574 15600 3900 13215 7695419 7898746 14027843 14561129 507762 402404 39827937 40147274 35501951 35193989 4325986 4953285 X ENHANCING INDEPENDENCE AND DIGNITY AS TOGETHER WE CREATE A COMPASSIONATE COMMUNITY. 0 0 3094915 0 3605442 INDEPENDENT LIVING - HOMESTEAD VILLAGE PROVIDES INDEPENDENT LIVING ACCOMMODATIONS FOR 367 RESIDENTS IN 29 SINGLE FAMILY HOMES, 136 TOWNHOUSES, AND 112 APARTMENTS. INDEPENDENT LIVING IS THE FIRST STAGE IN THE QUALITY, RESIDENT-FOCUSED CONTINUUM OF CARE WE PROVIDE FOR THE OLDER ADULTS WE SERVE. RESIDENTS ENJOY ACTIVE LIVING THROUGH A VARIETY OF ACTIVITIES, LIFE-LONG LEARNING OPPORTUNITIES, WORRY-FREE HOME MAINTENANCE, AND PEACE OF MIND WITH THE BEST CARE AVAILABLE. 658481 0 767102 PERSONAL CARE SERVICES - AN INTERMEDIATE LEVEL OF CARE IS PROVIDED TO RESIDENTS THROUGH A THIRTEEN ROOM PERSONAL CARE APARTMENT COMPLEX AND THROUGH OUR INNOVATIVE SUPPORTIVE SERVICES PROGRAM WHICH PROVIDES PERSONAL-CARE SERVICES IN UP TO 87 OF OUR APARTMENT UNITS. THIS PART OF THE PROGRAM ALLOWS RESIDENTS TO REMAIN IN THEIR HOMES FOR A LONGER PERIOD OF TIME BEFORE TRANSFERRING TO THE HIGHER LEVEL OF CARE UNITS. THE PERSONAL CARE RESIDENTS RECEIVED 18,100 NURSING HOURS, AND THE SUPPORTIVE SERVICES PARTICIPANTS RECEIVED 25,900 HOURS OF NURSING SERVICE DURING THE YEAR. WE SERVED AN AVERAGE OF 10.8 RESIDENTS MONTHLY THROUGH THE PERSONAL CARE APARTMENTS AND 27.9 RESIDENTS MONTHLY THROUGH THE SUPPORTIVE SERVICES PROGRAM. 8563417 0 9976008 NURSING SERVICES - WE PROVIDE HIGH LEVEL NURSING CARE TO THOSE OF OUR RESIDENTS AND MEMBERS OF THE SURROUNDING COMMUNITY WHO REQUIRE SKILLED NURSING CARE. WE HAVE A SIXTY-BED NURSING FACILITY LICENSED FOR BOTH MEDICARE AND MEDICAID WHICH SERVED AN AVERAGE OF 50.1 RESIDENTS PER MONTH DURING THE YEAR. THESE RESIDENTS WERE PROVIDED APPROXIMATELY 79,750 HOURS OF NURSING SERVICE DURING THE YEAR. HOMESTEAD PROVIDES SERVICES TO RESIDENTS WHO MEET CERTAIN CRITERIA AT AMOUNTS LESS THAN ITS COST OF PROVIDING CARE. HOMESTEAD MAINTAINS RECORDS TO IDENTIFY AND MONITOR THE LEVEL OF BENEVOLENT CARE IT PROVIDES. THE COSTS ASSOCIATED WITH THE BENEVOLENT CARE SERVICES PROVIDED TO RESIDENTS INCLUDE BOTH DIRECT COSTS AND ESTIMATED INDIRECT COSTS, AS REPORTED BY MANAGEMENT ON THE HOMESTEAD'S INTERNAL FINANCIAL STATEMENTS. THE LEVEL OF BENEVOLENT CARE PROVIDED BY HOMESTEAD, WHICH REPRESENTS THE DIFFERENCE BETWEEN THE ESTIMATED COST OF PROVIDING CARE AND THE PAYMENTS RECEIVED FOR SERVICES RENDERED, INCLUDING MEDICAL ASSISTANCE PROGRAM BENEFICIARIES, WAS APPROXIMATELY $670,000 AND $820,000 IN 2014 AND 2013, RESPECTIVELY. 3909 3909 12316813 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 0 1 15 0 1 236 1 1 1 0 0 0 0 0 0 0 0 0 X 15 14 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 PA X BRENT A MESSNER CFO 7173974831 1800 VILLAGE CIRCLE LANCASTER PA 17603 GEORGE D ALSPACH CHAIRMAN 4.00 X X 0 0 0 LISA M COOPER VICE CHAIR 2.00 X X 0 0 0 DIANA D DIEHL BOARD 2.00 X 0 0 0 JAMES F YOUNG BOARD 2.00 X 0 0 0 JOAN H BOBEN BOARD 2.00 X 0 0 0 C EUGENE MOORE BOARD 2.00 X 0 0 0 THOMAS ATKINS BOARD 2.00 X 0 0 0 JACK HESS SECRETARY 2.00 X X 0 0 0 WILLIAM BAKKEN MD BOARD 2.00 X 0 0 0 BENJAMIN BAMFORD TREASURER 2.00 X X 0 0 0 FRED GEIGER BOARD 2.00 X 0 0 0 STEPHEN KEPCHAR BOARD 2.00 X 0 0 0 ARTHUR MORRIS BOARD 2.00 X 0 0 0 DAVID URECH BOARD 2.00 X 0 0 0 WILLIAM WHITESELL BOARD 2.00 X 0 0 0 DOUGLAS V MOTTER PRESIDENT 50.00 X 158404 0 11692 BRENT A MESSNER CFO 45.00 X 115523 0 14070 CAROL CARTER EXECUTIVE DIRECTOR 45.00 X 115747 0 8699 389674 0 34461 3 0 1 0 CURA HOSPITALITY 2970 CORPORATE COURT STE 5 OREFIELD PA 18069 FOOD SERVICE 1773474 GENESIS REHAB SERVICES 101 EAST STATE STREET KENNET SQUARE PA 19348 REHABILITATION SERVICES 582079 WILLIAMS APOTHECARY 201 EAST CHESTNUT STREET LANCASTER PA 17602 PHARMACY SERVICE 165817 3 131448 5494 131448 RESIDENT SERVICES 623000 13802053 13802053 ENTRANCE FEES 623000 546499 546499 POOL AND MEMBERSHIP 623000 57523 57523 DINING ROOM 623000 19956 19956 14426031 99595 99595 187881 76981 110900 110900 110900 636173 589820 46353 46353 46353 BEAUTY/BARBER SHOP 623000 91783 91783 RESIDENT ACTIVITIES 623000 45400 45400 APPLICATION FEES 623000 6900 6900 5123 5123 149206 14963533 14348552 77479 406054 X 3909 3909 446193 446193 5043212 4569353 470445 3414 58576 45755 12821 598185 539273 58912 508408 444648 63499 261 73572 73572 2525 2525 841 841 3900 3900 17917 17917 2661503 2625988 35515 247280 247280 539811 279456 254715 5640 1557295 1351396 205899 1587 1034 553 89755 33736 56019 2003674 2003674 143995 143995 MEDICAL SUPPLIES 230971 230971 RESIDENT ACTIVITIES 144418 144418 PERSONNEL EXPENSES 55470 55470 MISCELLANEOUS 37608 37608 90524 40677 49847 14561129 12316813 2231101 13215 1571 1570 1033232 1248608 103341 29255 650257 1211545 190409 175053 64516106 31290930 34179224 33225176 3277843 3860273 392060 395794 39827937 40147274 824820 1143903 27966191 27498269 5466370 4977050 598461 580738 646109 994029 35501951 35193989 X 3145819 3750025 519838 540471 660329 662789 4325986 4953285 39827937 40147274 402404 224895 0 X 0 1 X 1 0 X 241143 859671 206868 136221 131448 1575351 12100832 11469167 12308056 13828978 14348552 64055585 137866 118126 132265 129890 144083 662230 12479841 12446964 12647189 14095089 14624083 66293166 10887 124406 10000 5000 150293 0 10887 124406 10000 5000 150293 66142873 185960 295889 312842 291658 287476 1373825 185960 295889 312842 291658 287476 1373825 166915 42127 42753 53306 77479 382580 1966 2203 96 1513 5123 10901 12834682 12787183 13002880 14441566 14994161 68060472 0.97180 0.97150 0.02020 0.01900 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISC INCOME - 2009 AMOUNT: $ 1,966. 2010 AMOUNT: $ 2,203. 2011 AMOUNT: $ 96. 2012 AMOUNT: $ 1,513. 2013 AMOUNT: $ 5,123. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 841 841 0 PART II-B, LINE 1: HOMESTEAD VILLAGE PAYS DUES TO THE ORGANIZATIONS LEADING AGE AND LEADING AGE OF PA. A PORTION OF THE DUES PAID TO THESE ORGANIZATIONS IS ALLOCABLE TO LOBBYING EXPENSES. THE TOTAL AMOUNT OF DUES PAID BY HOMESTEAD VILLAGE THAT IS ALLOCABLE TO LOBBYING IS $841. 716912 2460 56627 68225 707774 686222 4575 52785 26670 716912 645959 16237 51981 27955 686222 397451 4675 258583 14750 645959 269582 7746 131486 11363 397451 0.00000 0.94000 0.06000 0 0 2505409 2505409 38693242 17886710 20806532 11015578 5963440 5052138 10735413 7440780 3294633 1566464 1566464 33225176 CHARITABLE GIFT ANNUITIES 130146 DEPOSITS 863883 994029 X 15265409 224895 224895 15040514 -76981 -76981 14963533 14638110 76981 76981 14561129 0 14561129 PART V, LINE 4: HOMESTEAD VILLAGE'S ENDOWMENT FUND IS USED TO PROVIDE FINANCIAL SUPPORT TO RESIDENTS WHO HAVE DEPLETED THEIR FINANCIAL RESOURCES AND FOR THE PURPOSES SPECIFIED BY THE DONORS. DONORS HAVE PROVIDED FUNDS TO RENOVATE OUR SKILLED NURSING FACILITY TO PROVIDE MORE "HOME-LIKE" SURROUNDINGS FOR RESIDENTS. THEY HAVE ALSO PROVIDED FUNDS TO SUPPORT OUR CHAPLAIN SERVICE AND TO HELP EMPLOYEES WITH UNUSUAL FINANCIAL NEEDS. AN EXAMPLE OF THAT HELP INCLUDES HELPING AN EMPLOYEE PAY AN UNUSUALLY HIGH PRESCRIPTION BILL. A COMMITTEE OF THE BOARD OF DIRECTORS APPROVES REQUESTS FOR THE USE OF ENDOWMENT FUNDS. PART X, LINE 2: HOMESTEAD FOLLOWS THE ACCOUNTING GUIDANCE WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN A COMPANY'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED BY EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THERE IS ALSO GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, AND DISCLOSURE. MANAGEMENT HAS DETERMINED THAT THIS GUIDANCE DOES NOT HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. HOMESTEAD'S FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS FOR THE YEARS ENDED JUNE 30, 2013, 2012, AND 2011 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -76,981. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 76,981. X X X 0 0 0 0 0 0 0 0 0 DOUGLAS V MOTTER PRESIDENT 158404 0 0 0 0 0 3217 0 8475 0 170096 0 0 0 A EAST HEMPFIELD TOWNSHIP INDUSTRIAL DEVELOPMENT AUTHORITY 231925435 2010-07-21 6700000 REFINANCE 1993 BONDS, CAPITAL IMPROVEMENTS 0 0 0 A 923707 5957609 1291104 4676505 2011 1 0 1 1 A 0 1 1 1 0 0.02500 0.02500 0 0 1 A 0 1 0 0 1 0 0 0 1 A 1 COOPER HOMES INC LISA COOPER, OWNER, IS VICE-CHAIR OF OUR BOARD 193466 COOPER HOMES WAS PAID FOR RENOVATIONS. ALL TRANSACTIONS ARE AT ARM'S LENGTH. 0 FORM 990, PART VI, SECTION A, LINE 1 ALL DIRECTORS HAVE THE SAME VOTING RIGHTS. THE BYLAWS GIVE THE EXECUTIVE COMMITTEE THE POWER TO ACT WITH THE FULL AUTHORITY OF THE BOARD BETWEEN MEETINGS. ALL ACTIONS TAKEN BY THE EXECUTIVE COMMITTEE MUST BE REPORTED AT THE NEXT BOARD OF DIRECTORS MEETING. FORM 990, PART VI, SECTION B, LINE 11 HOMESTEAD VILLAGE'S CFO PERFORMS THE INITIAL COMPANY REVIEW OF THE FORM 990 PREPARED BY INDEPENDENT ACCOUNTANTS. THE FORM 990 IS THEN PRESENTED TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS FOR REVIEW. AFTER THE FINANCE COMMITTEE'S REVIEW, EVERY MEMBER OF THE BOARD OF DIRECTORS RECEIVES A COPY OF THE FORM 990 FOR REVIEW BEFORE THE RETURN IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ARTICLE III, SECTION 13 OF HOMESTEAD VILLAGE'S BY-LAWS DEALS WITH CONFLICT OF INTEREST FOR BOARD MEMBERS. ALL MEMBERS OF THE BOARD OF DIRECTORS SHALL BE APPRISED OF THE FIDUCIARY OBLIGATIONS OF THEIR POSITION AS A MEMBER OF THE BOARD AND OF THEIR RESPONSIBILITY TO THE CORPORATION TO REFRAIN FROM PARTICIPATING IN ANY ACTION THAT IS A CONFLICT OF INTEREST IN THEIR DIRECTOR RELATIONSHIP TO THE CORPORATION. EACH MEMBER OF THE BOARD SHALL BE REQUIRED TO EXECUTE ANNUALLY A CONFLICT OF INTEREST STATEMENT IN A FORM TO BE PREPARED AND MAINTAINED BY THE OFFICE OF THE PRESIDENT OF THE CORPORATION. DIRECTORS ARE REQUIRED TO DISCLOSE ANY RELATIONSHIPS THEY MAY HAVE WITH OTHER DIRECTORS, OFFICERS, AND ENTITIES THAT DO BUSINESS WITH HOMESTEAD VILLAGE, ETC. ANY DIRECTOR OR OFFICER WITH A CONFLICT WILL ABSTAIN FROM VOTING ON ANY MATTER THAT INVOLVES THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS ANNUALLY REVIEWS THE PERFORMANCE OF HOMESTEAD VILLAGE'S CEO. IT USES THE LEADING AGE SALARY SURVEY AS A GUIDE WHEN DETERMINING THE RATE OF INCREASE IN THE CEO'S COMPENSATION. INCREASES ARE MERIT-BASED AND THE PROCESS INCLUDES A REVIEW BY THE EXECUTIVE COMMITTEE OF THE GOALS SET FOR THE PRESIDENT FOR THE PAST YEAR AND THE PROGRESS MADE TOWARD ACHIEVING THOSE GOALS. NEW GOALS FOR THE UPCOMING YEAR ARE ESTABLISHED AS PART OF THE REVIEW PROCESS. THE CHAIRMAN OF THE BOARD OF DIRECTORS COMMUNICATES IN WRITING TO THE CHIEF FINANCIAL OFFICER ANY INCREASE IN COMPENSATION FOR THE PRESIDENT. THE CHIEF FINANCIAL OFFICER SHARES THE COMMUNICATION WITH HOMESTEAD VILLAGE'S DIRECTOR OF HUMAN RESOURCES. ALL OTHER EMPLOYEES OF HOMESTEAD VILLAGE HAVE THEIR PERFORMANCE REVIEWED ANNUALLY BY THEIR SUPERVISORS. PAY INCREASES ARE DETERMINED BY THE RESULTS OF THAT REVIEW. ANY PAY INCREASE OR DECREASE VARYING FROM THE COMPANY MEDIAN MUST BE APPROVED BY THE CEO. THE DIRECTOR OF HUMAN RESOURCES ALSO EXAMINES THE ANNUAL PERFORMANCE REVIEWS. THE CEO AND DIRECTOR OF HUMAN RESOURCES COMPARE WAGE AND SALARY LEVELS ANNUALLY TO INDUSTRY AVERAGES USING A TRADE ASSOCIATION SALARY SURVEY. A NEW BOARD COMMITTEE HAS BEEN FORMED TO DEAL WITH HUMAN RESOURCE ISSUES AND WILL BECOME INVOLVED IN SALARY DECISIONS FOR KEY EMPLOYEES. THE OCCURRENCE OF THEIR MEETING IS RECORDED IN THE MINUTES OF THE SUBSEQUENT MEETING OF THE FULL BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G TEMPORARY PERSONNEL: PROGRAM SERVICE EXPENSES 59,374. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 59,374. CONSULTING FEES: PROGRAM SERVICE EXPENSES 1,652,222. MANAGEMENT AND GENERAL EXPENSES 35,515. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,687,737. AMBULANCE SERVICES: PROGRAM SERVICE EXPENSES 4,220. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,220. BEAUTY/BARBER: PROGRAM SERVICE EXPENSES 93,256. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 93,256. LABORATORY AND RADIOLOGY: PROGRAM SERVICE EXPENSES 69,302. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 69,302. OCCUPATIONAL THERAPY: PROGRAM SERVICE EXPENSES 121,406. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 121,406. PHARMACY FEES: PROGRAM SERVICE EXPENSES 165,534. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 165,534. PHYSICAL AND SPEACH THERAPY: PROGRAM SERVICE EXPENSES 460,674. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 460,674. HOMESTEAD VILLAGE HOME CARE SERVICES LLC 1800 MARIETTA AVENUE LANCASTER PA 17603 272940494 PROVIDES HOME HEALTH CARE PA 87819 8463 HOMESTEAD VILLAGE INC CHARITABLE REMAINDER TRUST INVESTMENTS PA N/A 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0