2014-01-30T08:43:55-06:00 2013-06-30 232932984 PARENTEBEARD LLC 1869 CHARTER LANE STE 301 LANCASTER PA 17601 990 2012-07-01 521071433 CHARLES COUNTY NURSING & REHABILITATION CENTER INC CHAR 3019341900 10200 LA PLATA ROAD LA PLATA MD 20646 WILLIAM M HOLMAN 3019341900 2014-01-23 1 MICHAEL S FREY P00327329 7173935696 2012 2015-11-30 17:44:51Z WILLIAM M HOLMAN 10200 LA PLATA ROAD LA PLATA MD 20646 17521240 0 X WWW.CCNRC.ORG X 1976 MD LONG-TERM CARE, REHABILITATION, ASSISTED LIVING, AND ADULT DAY SERVICES. 9 9 330 87 0 0 25928 4713 16998313 17201483 18672 20377 133675 280950 17176588 17507523 0 0 0 0 10895220 10935764 0 0 0 5440677 5368906 16335897 16304670 840691 1202853 24131593 25084261 7787978 7825613 16343615 17258648 TO PROVIDE EXCELLENCE IN REHABILITATION AND AGING SERVICES DELIVERED BY EMPLOYEES THAT REFLECT OUR VALUES. 0 0 12054810 14484007 CHARLES COUNTY NURSING & REHABILITATION CENTER PROVIDES LONG-TERM CARE AND REHABILITATIVE SERVICES TO THE RESIDENTS OF SOUTHERN MARYLAND. TOTAL RESIDENT DAYS OF 57,415 EQUATE TO AN AVERAGE OF OVER 157 RESIDENTS ON ANY GIVEN DAY OUT OF A CAPACITY OF 165 WITH A TOTAL OF OVER 200 RESIDENTS BEING ADMITTED ANNUALLY. ALMOST 200 OF THESE RESIDENTS ARE ADMITTED FOR REHABILITATIVE SERVICES AFTER DISCHARGE FROM AN ACUTE-CARE SETTING. THE REMAINDER ARE ADMITTED FOR LONG-TERM CARE ON A MEDICALLY-NECESSARY BASIS. THE MAJORITY OF LONG-TERM CARE RESIDENTS ARE INDIGENT AND QUALIFY FINANCIALLY FOR THE MEDICAL ASSISTANCE PROGRAM. THE CENTER ALSO PROVIDES CHARITY CARE IN THE FORM OF DENTISTRY AND OTHER MEDICAL SERVICES THAT ARE NOT COVERED BY THE MEDICAL ASSISTANCE PROGRAM. 1159052 1621192 THE ASSISTED LIVING FACILITY, ABBEY MANOR, PROVIDES CARE AND SUPPORT TO THE AGED WHO HAVE MEDICAL DIAGNOSES AND WHO REQUIRE ASSISTANCE WITH ACTIVITIES OF DAILY LIVING. IN A FACILITY THAT HAS A CAPACITY TO CARE FOR 32 RESIDENTS, CARE WAS PROVIDED TO AN AVERAGE OF OVER 31 RESIDENTS PER DAY. 954517 1096284 THE ADULT DAY CENTER IS A 63-SLOT PROGRAM PROVIDING DAY CARE FOR DISABLED AND SEVERELY DISABLED ADULTS OF ALL AGES THROUGHOUT CHARLES COUNTY, MARYLAND. THE CENTER PROVIDES TRANSPORTATION FOR ALL PARTICIPANTS REQUIRING IT. THE CENTER FURTHER SUPPORTS THE NEEDS OF ITS PARTICIPANTS AND THEIR FAMILY MEMBERS OPERATING ON A 6-DAY WEEK, RATHER THAN A 5-DAY WEEK. ABILITY TO PAY IS NOT A CRITERION FOR PARTICIPATION, AS THE CENTER PARTICIPATES IN THE MARYLAND MEDICAL ASSISTANCE PROGRAM. THE CENTER TYPICALLY AVERAGES ALMOST 50 OF THE ENROLLED PARTICIPANTS ON A DAILY BASIS. 14168379 1 0 0 0 0 0 0 0 1 0 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 0 0 0 0 0 0 1 0 0 0 1 20 0 1 330 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X DENNIS O'NEILL CFO 3019341900 10200 LA PLATA ROAD LA PLATA MD 20646 KING ADKINS JR 2.00 X X 0 0 0 CAROLYN W CORE 2.00 X X 0 0 0 THOMAS M DATCHER JR 2.00 X 0 0 0 SUE GREEN 2.00 X 0 0 0 MOHAMMED HAZIQ MD 2.00 X 0 0 0 DEL SALLY JAMESON 2.00 X 0 0 0 JON JOHNSON 2.00 X X 0 0 0 GRANT A MCCLURE 2.00 X X 0 0 0 FRANK A NICOLAI 2.00 X 0 0 0 WILLIAM HOLMAN 40.00 X 165649 0 7426 TERESA ROBINSON 40.00 X 135381 0 10586 DENNIS O'NEILL 40.00 X 104005 0 10086 PATRICIA YOUNGER 40.00 X 105610 0 2141 ROSEMOND BARTLES 40.00 X 109854 0 10554 MICHAEL MUDD 40.00 X 100040 0 2058 720539 0 42851 6 0 1 0 REHAB CARE GROUP INC PO BOX 277365 ATLANTA GA 30384 THERAPY 691550 DENNIS ANDERSON CONSTRUCTION CORP PO BOX 935 LA PLATA MD 20646 CONSTRUCTION 115590 2 134 4579 4713 NURSING CARE 623000 14484007 14484007 ASSISTED LIVING 623000 1621192 1621192 ADULT DAY CARE 623000 1096284 1096284 17201483 20818 20818 126749 13276 113473 113473 113473 441 -441 -441 -441 MANAGEMENT FEES 623000 77856 77856 COMMUNITY FEE 623000 44100 44100 BEAUTY/BARBERSHOP INCOME 623000 33429 33429 12092 12092 167477 17507523 17201483 0 301327 456503 456503 8796708 8058697 738011 70445 34064 36381 729182 414180 315002 882926 730295 152631 19528 780 18748 116031 10923 105108 1280339 1270424 9915 23834 15832 8002 569378 503345 66033 43819 43819 563322 545326 17996 1145 1145 12933 4983 7950 106443 106443 730322 730322 205682 68012 137670 MEDICAL SUPPLIES 719922 719922 FOOD 694864 694864 OTHER EMPLOYEE EXPENSES 124182 103374 20808 VEHICLE EXPENSES 97212 97212 59950 59381 569 16304670 14168379 2136291 0 148622 287817 3101433 4016456 1957027 1888849 104150 93269 30376 19508 21780891 5493475 16288369 16287416 2053453 2291247 107179 103792 340984 95907 24131593 25084261 1431498 1514617 409646 475466 5495760 5537818 79962 79962 371112 217750 7787978 7825613 X 16342292 17258303 1323 345 16343615 17258648 24131593 25084261 X 1202853 -4373 -283447 X 0 1 X 1 0 X 141079 7899520 70070 25928 4713 8141310 16176842 16651647 17311578 16998313 17201483 84339863 16317921 24551167 17381648 17024241 17206196 92481173 0 0 0 92481173 51118 26252 22173 20755 147567 267865 51118 26252 22173 20755 147567 267865 662 49229 81413 135450 167478 434232 16369701 24626648 17485234 17180446 17521241 93183270 0.99250 0.99470 0.00290 0.00240 X SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2008 AMOUNT: $ -2,688. 2009 AMOUNT: $ 2,649. 2010 AMOUNT: $ 864. 2011 AMOUNT: $ 446. 2012 AMOUNT: $ 196. TELEPHONE TV REHAB - 2008 AMOUNT: $ 3,350. 2009 AMOUNT: $ 4,580. 2010 AMOUNT: $ 4,960. 2011 AMOUNT: $ 5,420. 2012 AMOUNT: $ 4,397. MANAGEMENT FEES - 2009 AMOUNT: $ 42,000. 2010 AMOUNT: $ 42,000. 2011 AMOUNT: $ 43,560. 2012 AMOUNT: $ 77,856. APPLICATION FEE - 2010 AMOUNT: $ 5,000. 2011 AMOUNT: $ 7,000. 2012 AMOUNT: $ 7,500. BEAUTY BARBERSHOP INCOME - 2010 AMOUNT: $ 28,589. 2011 AMOUNT: $ 35,524. 2012 AMOUNT: $ 33,429. COMMUNITY FEE - 2011 AMOUNT: $ 43,500. 2012 AMOUNT: $ 44,100. 1 52970 944731 953540 44161 0 4006200 4006200 13246989 3203599 10043390 4396352 2289876 2106476 131350 131350 16287416 DUE TO THIRD PARTY PAYORS 217750 217750 X 17516426 -4373 -4373 17520799 -13276 -13276 17507523 16601393 296723 296723 16304670 0 16304670 PART IV, LINE 1B: THE ORGANIZATION SERVES AS CUSTODIAN FOR RESIDENTS WHO ARE UNABLE TO MANAGE THEIR OWN FINANCES. RESIDENTS CONTACT THE INDIVIDUAL CUSTODIAN OF THEIR ACCOUNT WHEN FUNDS ARE NEEDED TO REQUEST DISBURSEMENTS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE ORGANIZATION 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 CONSOLIDATED FINANCIAL STATEMENTS. CHARLES COUNTY NURSING & REHABILITATION CENTER, INC.'S FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS FOR THE YEARS ENDED JUNE 30, 2012, 2011, AND 2010 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -13,276. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 13,276. NON-OPERATIONAL WRITE-OFF OF GOODWILL 283,447. X X X 0 0 0 0 0 0 0 1 0 WILLIAM HOLMAN 153945 0 11704 0 0 0 0 0 7426 0 173075 0 0 0 PART I, LINE 7 THE CEO AND VICE PRESIDENTS MAY RECEIVE A BONUS AT THE DISCRETION OF THE BOARD BASED ON A NUMBER OF FACTORS SURROUNDING THE ORGANIZATION'S FINANCIAL HEALTH AS WELL AS QUALITY AND STRATEGIC INDICATORS. WILLIAM HOLMAN RECEIVED VARIABLE COMPENSATION OF $11,704 FOR THE YEAR REPORTED. A MD HEALTH & HIGHER EDUCATION FACILITIES AUTHORITY 520936091 2012-06-19 8000000 RE-FI 2007 BOND ISSUE & CONVENTIONAL FINANCING, CAP IMPROVE. 0 0 0 A 166083 8000000 97179 185019 5404826 2312976 2015 1 0 0 1 A 0 0 1 1 0 0.00330 0.00000 0.00330 0 0 1 A 0 0 1 0 0 0 0 0 0 A 1 SCHEDULE K SUPPLENTAL INFORMATION PART I - BOND ISSUE USE - THE CURRENT BOND ISSUE RE-FINANCED THE 2007 TAX-EXEMPT ISSUE AS WELL AS TWO OTHER CONVENTIONAL BANK LOANS. THE ORGANIZATION NO LONGER HAS ANY CONVENTIONAL BANK FINANCING. PART III - PRIVATE BUSINESS USE: THE ORGANIZATION ALLOWS A BEAUTICIAN TO SERVICE RESIDENTS WHICH THE ORGANIZATION CONSIDERS TO BE PRIVATE BUSINESS USE. HOWEVER, THE ORGANIZATION DOES NOT HAVE ANY LEASE ARRANGEMENTS OR SERVICE CONTRACTS WITH THE BEAUTICIAN OR ANY OTHER INDIVIDUAL OR ORGANIZATION. AS SUCH, IT DOES NOT ROUTINELY ENGAGE BOND COUNSEL. SHOULD THE ORGANIZATION ENGAGE IN A LEASE OR MANAGEMENT CONTRACT THAT MAY HAVE SAFE HARBOR REQUIREMENTS IT WILL ENGAGE BOND COUNSEL AS DEEMED NECESSARY. PART IV, LINE 7 ARBITRAGE MONITORING: BOND ISSUE FUNDS WERE INITIALLY RELEASED TO REFUND A PRIOR ISSUE AND TO MEET COST OF ISSUANCE EXPENSES. FUNDS RELEASED TO PROVIDE FOR CAPITAL IMPROVEMENTS ARE ONLY UPON RECEIPT OF DOCUMENTED PROOF THAT EXPENSES HAD BEEN INCURRED. THE ORGANIZATION DOES NOT HOLD ANY FUNDS IN ESCROW OR OTHER ACCOUNTS AND THEREBY HAS NO EXPOSURE TO ARBITRAGE. AS SUCH, THE ORGANIZATION DOES NOT HAVE A WRITTEN POLICY FOR MONITORING. SHOULD THE TERMS OF ANY BOND ISSUE CHANGE, THE ORGANIZATION WOULD PROVIDE FOR ANY POLICIES NECESSARY TO MEET ALL BOND COMPLIANCE REGULATIONS. PART II, LINE 12 UNSPENT PROCEEDS: NOTE THAT THE UNSPENT PROCEEDS ARE NOT IN THE POSSESSION OF THE ORGANIZATION. ALL FUNDS ARE HELD BY THE ISSUER UNTIL THE ORGANIZATION PROVIDES DOCUMENTS DETAILING CAPITAL EXPENDITURES IN ORDER TO OBTAIN FUNDS FOR REIMBURSEMENT. FORM 990, PART VI, SECTION B, LINE 11 THE CFO WILL COMPARE THE DRAFT FORM 990 TO THE PREVIOUS YEAR'S RETURN IN DETAIL, LOOKING FOR ANY SIGNIFICANT DIFFERENCES OR OMISSIONS. THE CFO ALSO TRACES AMOUNTS TO THE AUDITED FINANCIAL STATEMENTS AND TRIAL BALANCE. THE CFO THEN REVIEWS THE 990 WITH THE CEO BEFORE IT IS PRESENTED TO THE FINANCE COMMITTEE AND THE BOARD OF TRUSTEES FOR APPROVAL BEFORE BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT THAT AFFIRMS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. THE BOARD AS A WHOLE MONITORS THE POLICY. ANY BOARD MEMBER, OFFICER, OR KEY EMPLOYEE WHO IS INVOLVED IN A CONFLICT SITUATION WILL REMOVE HIMSELF OR HERSELF FROM ANY DECISION-MAKING REGARDING THE CONFLICT. FAMILY AND BUSINESS RELATIONSHIPS ARE EXPRESSLY MENTIONED IN THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE OFFICERS AND KEY EMPLOYEES OF THE CENTER IS DETERMINED BASED ON A REVIEW OF INDIVIDUAL PERFORMANCE UTILIZING COMPARABLE COMPENSATION DATA FROM VARIOUS SOURCES, SUCH AS FROM OTHER ENTITIES' FORM 990S AND SALARY SURVEY REPORTS. THE BOARD OF TRUSTEES APPROVES THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES THROUGH THE PERFORMANCE REVIEW PROCESS. BOARD-LEVEL DISCUSSIONS ON SPECIFIC COMPENSATION FOR THE CEO IS DISCUSSED IN EXECUTIVE SESSION AND IS NOT DOCUMENTED. BOARD ACCEPTANCE OF THE ANNUAL BUDGET, WHICH INCLUDES SPECIFIC COMPENSATION FOR THE CEO AND ALL OTHER EMPLOYEES, IS DOCUMENTED IN THE MEETING'S MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON WRITTEN REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: NON-OPERATIONAL WRITE-OFF OF GOODWILL -283,447. CHARLES CO NURSING & REHAB CTR FOUND 10200 LA PLATA ROAD LA PLATA MD 20646 201666771 FUNDRAISING FOR RELATED ENTITY MD 501(C)(3) LINE 7 N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0