2014-07-29T14:57:01-07:00 2013-12-31 990 2013-01-01 231381404 PHI PHI 7175028840 One Trinity Drive East Suite 201 Dillsburg PA 170198522 Jeffrey Davis Senior Vice-President/CFO 7175028840 2014-07-15 2013 2015-11-30 17:44:51Z Presbyterian Senior Living Stephen Proctor One Trinity Drive East Suite 201 Dillsburg PA 17019 19105557 0 3292 X www.presbyterianseniorliving.org X 1997 PA To offer Christian understanding, compassion and a sense of belonging to promote wholeness of body, mind and spirit. 17 17 158 11 42000 0 669147 1110169 17761241 17234859 754918 760529 0 0 19185306 19105557 0 0 0 0 12683005 13136748 0 0 1043269 9198488 13095676 21881493 26232424 -2696187 -7126867 28651070 29446725 38064116 46121002 -9413046 -16674277 Provide management support services for affiliates, which include nursing homes, assisted living facilities, continuing care retirement communities and low income housing facilities, allowing them to focus on quality of care for the residents. These management services include intercompany loans and fundraising expenses for its subsidiaries. (42 subsidiaries) 0 0 24621252 0 17953388 The organization considers its primary program to be general and administrative in nature. PHI d.b.a. Presbyterian Senior Living provides management support services for nursing homes, assisted living facilities, continuing care retirement communities, and low income housing facilities. These management services include fundraising for the subsidiaries. 0 0 0 24621252 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 1 0 0 1 63 0 1 158 1 1 1 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 PA X Jeffrey J Davis 7175028840 One Trinity Drive East Suite 201 Dillsburg PA 17019 Ann Fedorchak Chair 1 4 X X 0 0 0 Thomas Beaver III Vice Chair 1 4 X X 0 0 0 Anne Drennan Board Member 1 4 X 0 0 0 John Fargnoli Board Member 1 4 X 0 0 0 John Frye Jr Board Member 1 4 X 0 0 0 George Glen Board member 1 4 X 0 0 0 Alf Halvorson Board Member 1 4 X 0 0 0 Robert A Hormell Board Member 1 4 X 0 0 0 Sharon Kelly Board Member 1 4 X 0 0 0 Howard Livingston Board Member 1 4 X 0 0 0 LeRoy Maxwell Board Member 1 4 X 0 0 0 Susan McCarter Board Member 1 4 X 0 0 0 Philip Miller Board Member 1 4 X 0 0 0 Thomas Paisley Board Member 1 4 X 0 0 0 Kathy Pearson Board Member 1 4 X 0 0 0 Susan Weiss Board Member 1 4 X 0 0 0 David Wolff Board Member 1 4 X 0 0 0 Stephen Proctor President and Chief Executive Officer 40 0 X X 486111 0 20218 MaryAnne Adamczyk Assistant Secretary/Sr. VP Corp Relations 40 0 X X 249641 0 13099 Jeffrey J Davis Treasurer/Senior VP and Chief Financial Officer 40 0 X X 301531 0 19618 Donna Casner Assistant Treasurer/VP & Controller 40 0 X X 173571 0 10750 Nancy Deibler Board Secretary/Executive Administrative Assistant 40 0 X 59760 0 7297 James Bernardo Chief Operating Officer 40 0 X 300870 0 20218 Dan Davis Jr VP of Operations 40 0 X 176445 0 19040 Earl Evens VP of Home and Community Based Svcs. 40 0 X 163965 0 16003 Victoria Hess VP Of Census Development 40 0 X 175165 0 5795 Diane Burfiendt VP of Ops/Housing with Services 40 0 X 174046 0 18926 Mary Ann Poling Area Director 40 0 X 140521 0 10191 Deborah Barefoot Area Director 40 0 X 139690 0 12391 2541316 0 173546 30 0 1 0 Chester C Snavely PO Box 0888 Camp Hill PA 17001 Property Management-Rent 729194 McNees Wallace & Nurick PO Box 1166 Harrisburg PA 17108 Legal Services 331490 Noelker and Hull Associates 30 West King Street Chambersburg PA 17201 Architects 281246 ELA Group Inc 743 South Broad Street Lititz PA 17543 Architects 277020 Maestro Strategies LLC PO Box 767069 Roswell GA 30076 Consultants 189837 15 0 0 0 0 715000 395169 528 1110169 Management Fee Income 561000 16224753 16182753 42000 0 Developer's fee income 531390 1010106 1010106 0 0 0 0 0 0 17234859 760529 760529 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 19105557 17953388 42000 0 0 0 0 0 0 0 0 0 2541316 2388546 55548 97222 0 0 0 0 8030085 7332929 170533 526623 235878 216914 5044 13920 1622883 1523093 35421 64369 706586 650819 15135 40632 0 0 0 0 811089 792655 18434 0 407357 398099 9258 0 0 0 0 0 0 0 500 489 11 0 1149561 1070961 24906 53694 148828 88672 0 60156 744080 610733 14203 119144 2103052 2055255 47797 0 0 0 0 0 837638 809595 18082 9961 467848 405534 9431 52883 0 0 0 0 47514 42761 994 3759 266290 260238 5812 240 5358513 5237358 121155 0 666202 651061 14541 600 73218 71554 1598 66 Contribution expense 13986 13986 0 0 0 0 0 0 26232424 24621252 567903 1043269 400 400 910 3779 9157 1000 6049 0 0 0 0 0 24322045 23441575 0 0 328194 596609 7099350 2960506 2827288 4138844 992531 852525 0 0 0 164496 411993 28651070 29446725 3916316 2596990 0 0 0 0 0 0 0 0 0 0 4923357 4634081 481569 29224443 38408362 38064116 46121002 X -9542824 -16844679 16135 21270 113643 149132 -9413046 -16674277 28651070 29446725 -7126867 -134364 0 0 0 0 X 0 1 X 1 0 X 1198528 327229 372953 669147 1110168 3678025 13545655 15188627 15739751 17761241 17234859 79470133 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 14744183 15515856 16112704 18430388 18345027 83148158 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 83148158 346728 363538 310152 405430 760529 2186377 0 0 0 0 0 0 346728 363538 310152 405430 760529 2186377 0 0 0 0 0 0 0 0 0 0 0 0 15090911 15879394 16422856 18835818 19105556 85334535 0.97438 0.97591 0.02562 0.02409 X 0 189640 189640 0 0 0 0 0 523554 255815 267739 0 4299978 2704691 1595287 0 2086178 0 2086178 4138844 0 Capital lease obligations 110406 Annuities payable 537801 Due from affiliates 37760155 38408362 X Schedule D, Part X, Line 2 The Corporation follows the Financial Accounting Standards Board (FASB) accounting standard for accounting for uncertainty in income taxes. This standard clarifies the accounting for uncertainty in income taxes in a company's consolidated financial statements and 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 standard also provided guidance on derecognition, classification, interest and penalties, and disclosure. Management has determined that this standard does not have a material impact on the consolidated financial statements. X X X 0 0 0 1 1 1 1 0 0 Stephen Proctor President and Chief Executive Officer 445425 0 36800 0 3886 0 7650 0 12568 0 506329 0 0 0 Jeffrey J Davis Treasurer/Senior VP and Chief Financial Officer 268458 0 21918 0 11155 0 7650 0 11968 0 321149 0 0 0 MaryAnne Adamczyk Assistant Secretary/Sr. VP Corp Relations 226423 0 18633 0 4585 0 6846 0 6253 0 262740 0 0 0 James Bernardo Chief Operating Officer 273628 0 22773 0 4469 0 7650 0 12568 0 321088 0 0 0 Donna Casner Assistant Treasurer/VP & Controller 161357 0 11882 0 332 0 4894 0 5856 0 184321 0 0 0 Dan Davis Jr VP of Operations 162398 0 12831 0 1216 0 5080 0 13960 0 195485 0 0 0 Nancy Deibler Board Secretary/Executive Administrative Assistant 57600 0 1614 0 546 0 1771 0 5526 0 67057 0 0 0 Earl Evens VP of Home and Community Based Svcs. 148598 0 12600 0 2767 0 4630 0 11373 0 179968 0 0 0 Victoria Hess VP Of Census Development 158186 0 12915 0 4064 0 4746 0 1049 0 180960 0 0 0 Diane Burfiendt VP of Ops/Housing with Services 159776 0 13440 0 830 0 4985 0 13941 0 192972 0 0 0 Mary Ann Poling No idea 130975 0 8950 0 596 0 3990 0 6201 0 150712 0 0 0 Deborah Barefoot Executive Director 135043 0 2852 0 1795 0 4150 0 8241 0 152081 0 0 0 Schedule J, Part I, Line 3 Every year, salaries for executives are determined based on comparative data from Leading Age's sponsored salary survey called CEMO Leadership Compensation Survey. These salaries are then approved by the Board of Directors. For highest paid employees, salaries are set during the yearly budgeting process by the executive directors of each facility in conjunction with the Controller and Chief Financial Officer. These wages are also compared to market studies and are approved, in total, by the board. Schedule J, Part I, Line 5 Executive staff is given an incentive plan based on financial goals, growth and development goals, as well as, quality and resident and employee satisfaction goals. These goals need to be met not only at the corporate level, but also at a percentage of the related organizations. Presbyterian Senior Living must meet operating margin targets which exceed plan in total at both the corporate and at a majority of the facilities. Schedule J, Part I, Line 6 Executive staff is given an incentive plan based on financial goals, growth and development goals, as well as, quality and resident and employee satisfaction goals. These goals need to be met not only at the corporate level, but also at a percentage of the related organizations. Presbyterian Senior Living must meet operating margin targets which exceed plan in total at both the corporate and at a majority of the facilities. Robert Hormell Board Member and First National Bank Board Member 1428566 Repayment of PHI affiliate loans with First National Bank 0 David Wolff Board Member and VP of Kressler, Wolff and Miller Inc. 11952 Kressler, Wolff and Miller are the insurance brokers for life, short-term and long-term disability insurance for PHI and its affiliates 0 Form 990, Part VI, Section B, Line 11b A copy of the 990 was provided to the organization's audit committee prior to the submission. It was reviewed in detail prior to the audit committee meeting by the Chief Financial Officer and other top executives. Form 990, Part VI, Section B, Line 12c The compliance department annually reviews the conflict of interest disclosures remitted from the officers, directors and key employees to update and monitor any changes that could cause a potential conflict of interest. Form 990, Part VI, Section B, Line 15 Every year, salaries for executives are determined based on comparative data from Leading Age's sponsored salary survey called CEMO Leadership Compensation Survey. These salaries are then approved by the Board of Directors. For highest paid employees, salaries are set during the yearly budgeting process by the executive directors of each facility in conjunction with the Controller and Chief Financial Officer. These wages are also compared to market studies and are approved, in total, by the board. Form 990, Part VI, Section C, Line 19 Presbyterian Senior Living and all of its affiliates are working hard to promote transparency. Therefore, current month/quarterly financial statements are posted right on the PSL website, along with census and year end audits. Its governing documents and conflict of interest policy are made available to the public upon request. Glen Meadows Foundation Inc 11630 Glen Arm Road Glen Arm MD 21057 521990463 Fundraising for Glen Meadows Retirement Community PA 501(c)(3) 7 PHI dba Presbyerian Senior Living 0 The Long Home One Trinity Drive East Suite 201 Dillsburg PA 17019 231352360 Private Foundation of The Long Community PA 501(c)(3) PF PHI dba Presbyterian Senior Living 0 PHI Presbyterian Homes Inc One Trinity Drive East Suite 201 Dillsburg PA 17019 232941518 Continuing Care PA 501(c)(3) 9 PHI PHI dba Presbyterian Senior Living 0 PHI Glen Meadows Retirement Community 11630 Glen Arm Road Glen Arm MD 21057 522119125 Continuing Care PA 501(c)(3) 9 PHI PHI dba Presbyterian Senior Living 0 PHI everyday LIFE 2045 Westgate Drive Suite 100 Bethlehem PA 180177487 364599810 LIFE program PA 501(c)(3) 9 PHI PHI dba Presbyterian Senior Living 0 PHI PHI Investment Management Services Inc One Trinity Drive East Suite 201 Dillsburg PA 17019 743247363 Investment Services PA 501(c)(3) 9 PHI PHI dba Presbyterian Senior Living 0 PHI The Long Community 200 West End Avenue Lancaster PA 17603 943446933 Assisted Living PA 501(c)(3) 9 PHI PHI dba Presbyterian Senior Living 0 PHI Presbyterian Homes in the Presbytery of Huntingdon 120 Holliday Hills Drive Hollidaysburg PA 16648 231352512 Continuing Care PA 501(c)(3) 9 PHI PHI dba Presbyterian Senior Living 0 PHI Presb Hms in the Presb of Hntnd Fnd PO Box 595 Hollidaysburg PA 166480595 201195007 Fundraising for Presb Hms in the Presb of Hntnd PA 501(c)(3) 7 PHI PHI dba Presbyterian Senior Living 0 PHI Quincy Retirement Community 6596 Orphanage Road Quincy PA 17247 231173321 Continuing Care PA 501(c)(3) 9 PHI PHI dba Presbyterian Senior Living 0 PHI Presbyterian Apartments 322 North Second Street Harrisburg PA 17101 231660433 Low income housing PA 501(c)(3) 9 PHI PHI dba Presbyterian Senior Living 0 PHI Geneva House 325 Adams Ave Scranton PA 18503 231883381 Low income housing PA 501(c)(3) 9 PHI PHI dba Presbyterian Senior Living 0 PHI Presbyterian Senior Living Services Inc 11630 Glen Arm Road Glen Arm MD 21057 522133513 Continuing Care PA 501(c)(3) 9 PHI PHI dba Presbyterian Senior Living 0 PHI Presbyterian Senior Living Housing Management Corporation One Trinity Drive East Suite 201 Dillsburg PA 17019 800536225 Low income housing management services PA 501(c)(3) 9 PHI PHI dba Presbyterian Senior Living 0 PHI Stadium Place Senior Care Inc One Trinity Drive East Suite 201 Dillsburg PA 17019 900921005 Continuing Care PA 501(c)(3) 9 PHI PHI dba Presbyterian Senior Living 0 Schartner House Associates LP One Trinity Drive East Suite 201 Dillsburg PA 17019 204747882 Low income housing PA Schartner House Associates Related -41 -224 0 0 1 0.0001 Westminster Place at Parkesburg LP One Trinity Drive East Suite 201 Dillsburg PA 17019 208766428 Low Income Housing PA Westminster Place at Parkesburg Inc Related -82 59375 0 0 1 0.0001 Westminster Place at Windy Hill Village LP I One Trinity Drive East Suite 201 Dillsburg PA 17019 270683872 Low income housing PA Westminster Place at Windy Hill Village Related -25 3004513 0 0 1 0.0001 Westminster Place at Carroll Village LP One Trinity Drive East Suite 201 Dillsburg PA 17019 270488126 Low income housing PA Westminster Place at Carroll Village Related -33 1007798 0 0 1 0.0001 Westminster Place at Bloomsburg LP One Trinity Drive East Suite 201 Dillsburg PA 17019 900536078 Low income housing PA Westminster Place at Bloomsburg GP Inc Related -45 189956 0 0 1 0.0001 Westminster Place at the Long Community LP One Trinity Drive East Suite 201 Dillsburg PA 17019 800536471 Low income housing PA Westimnster Place at the Long Community GP Inc Related -95 1826275 0 0 1 0.0001 Stewartstown Courtyard LP 145 Pine Grove Circle York PA 17403 261577538 Low income housing PA Westminster Place at Stewartstown Inc Related -58 119381 0 0 1 0.0001 Westminster Place at Quincy Village LP One Trinity Drive East Suite 201 Dillsburg PA 17019 273684407 Low income housing PA Westminster Place at Quincy Village Related -58 224969 0 0 1 0.0001 Silver Spring Courtyard LP One Trinity Drive East Suite 201 Dillsburg PA 17019 233022718 Low income housing PA Westminster Place at Silver Spring Courtyards Related -8 266889 0 0 1 0.0001 SS Gardens LP One Trinity Drive East Suite 201 Dillsburg PA 17019 731626571 Low income housing PA Westminster Place at SS Gardens Related -9 -44815 0 0 1 0.0001 Shrewsbury Courtyards II Associates One Trinity Drive East Suite 201 Dillsburg PA 17019 233056691 Low income housing PA Westminster Place at Shrewsbury Courtyards II Associates Related -10 -63267 0 0 1 0.0001 Shrewsbury Courtyards Associates Limited Partnership One Trinity Drive East Suite 201 Dillsburg PA 17019 251767781 Low income housing PA Westminster Place at Shrewsbury Courtyard Associates Related 0 -90391 0 0 1 0.5 S Overlook LP One Trinity Drive East Suite 201 Dillsburg PA 17015 752991115 Low income housing PA Westminster Place at S Overlook Related -12 -263727 0 0 1 0.0001 Stony Brook Gardens LP One Trinity Drive East Suite 201 Dillsburg PA 17019 203703666 Low income housing PA Westminster Place at Stony Brook Gardens Related -27 -271889 0 0 1 0.0001 PHI Services Inc One Trinity Drive East Suite 201 Dillsburg PA 17019 134357222 Advertising PA PHI C 0 0 1 0 Schartner House Inc 1271 Gettysburg Pike Dillsburg PA 17019 861161245 Low income housing PA PHI C -41 -224 1 0 Westminster Place at Parkesburg One Trinity Drive East Suite 201 Dillsburg PA 17019 208765826 Low income housing PA PHI C -82 59375 1 0 Westminster Place at Windy Hill Inc One Trinity Drive East Suite 201 Dillsburg PA 17019 800438848 Low income housing PA PHI C -25 3004513 1 0 Westminster Place at Carroll Village Inc One Trinity Drive East Suite 201 Dillsburg PA 17019 562642596 Low income housing PA PHI C -33 1007798 1 0 Westminster Place at Bloomsburg GP Inc One Trinity Drive East Suite 201 Dillsburg PA 17019 010945558 Low income housing PA PHI C -45 189956 1 0 Westminster Place at Stewartstown Inc One Trinity Drive East Suite 201 Dillsburg PA 17019 800499627 Low income housing PA PHI C -58 119381 1 0 Westminster Place at the Long Community GP Inc One Trinity Drive East Suite 201 Dillsburg PA 17019 010945563 Low income housing PA PHI C -95 1826275 1 0 Westminster Place at Quincy Village GP Inc One Trinity Drive East Suite 201 Dillsburg PA 17019 273684321 Low income housing PA PHI C -58 224969 1 0 Westminster Place at Silver Spring Courtyards GP One Trinity Drive East Suite 201 Dillsburg PA 17019 454799705 Low income housing PA PHI C -8 266889 1 0 Westminster Place at SS Gardens GP One Trinity Drive East Suite 201 Dillsburg PA 17019 454806531 Low income housing PA PHI C -9 -44815 1 0 Westminster Place at Shrewsbury Courtyards II Associates One Trinity Drive East Suite 201 Dillsburg PA 17019 462423186 Low income housing PA PHI C -10 63267 1 0 Westminster Place at Shrewsbury Courtyards Associates One Trinity Drive East Suite 201 Dillsburg PA 17019 462414824 Low income housing PA PHI C 0 90391 1 0 Westminster Place at S Overlook GP Inc One Trinity Drive East Suite 201 Dillsburg PA 17019 462390529 Low income housing PA PHI C -12 263727 1 0 Westminster Place at Stony Brook Gardens GP Inc One Trinity Drive East Suite 201 Dillsburg PA 17019 462433909 Low income housing PA PHI C -27 -271889 1 0 1 0 0 1 0 0 0 0 1 1 0 1 0 0 1 1 1 1 1 Westminster Place at Parkesburg LP a-i 225044 Interest based on debt agreement between Westminster Place at Parkesburg LP and PHI Schartner House Associates LP a-i 89047 Interest based on debt agreement between Schartner House Associates LP and PHI Westminster Place at Quincy Village LP a-i 53991 Interest based on debt agreement between Westminster Place at Quincy Village LP and PHI Westminster Place at Parkesburg LP d 86336 Loan amount based on agreement between Westminster Place at Parkesburg LP and PHI Westminster Place at Quincy Village LP d 1377477 Loan proceeds based on loan agreement between Westminster Place at Quincy Village LP and PHI Shrewsbury Courtyards II Associates d 273336 Loan proceeds based on loan agreement between Shrewsbury Courtyards II Associates and PHI S Overlook LP d 490000 Loan proceeds based on loan agreement between S Overlook LP and PHI PHI Geneva House d -1868405 Amount of loan paid back based on loan agreement between Geneva House and PHI PHI Stadium Place Senior Care Inc i 397220 Transfer of land and furniture from PHI to PHI Stadium Place Senior Care Inc based on cost. PHI Presbyterian Apartments l 71206 Management services based on contract between PHI and Presbyterian Apartments PHI everyday LIFE l 565395 Management services based on contract between PHI and everyday LIFE PHI The Long Community l 205752 Management services based on contract between PHI and The Long Community PHI Presbyterian Senior Living Services Inc l 420024 Management services based on contract between PHI and Presbyterian Senior Living Services Inc. PHI Quincy Retirement Community l 1390257 Management services based on contract between PHI and Quincy Retirement Community PHI Presbyterian Homes in the Presbytery of Huntingdon l 3643603 Management services based on contract between PHI and Presbyterian Homes in the Presbytery of Huntingdon PHI Presbyterian Homes Inc l 9453078 Management services based on contract between PHI and Presbyterian Homes Inc. PHI Quincy Retirement Community o 53981 Hours worked by the employees times their pay rates plus taxes paid on those wages PHI Presbyterian Homes Inc p 9640450 Actual reimbursement made for expenses incurred. Based on invoices paid. PHI Stadium Place Senior Care Inc q 221882 Actual reimbursement made for expenses incurred. Based on invoices paid. PHI Presbyterian Senior Living Housing Management Corporation q 83774 Actual reimbursement made for expenses incurred. Based on invoices paid. PHI everyday LIFE q 210543 Actual reimbursement made for expenses incurred. Based on invoices paid. PHI The Long Community q 2113979 Actual reimbursement made for expenses incurred. Based on invoices paid. PHI Presbyterian Senior Living Services Inc q 645465 Actual reimbursement made for expenses incurred. Based on invoices paid. PHI Quincy Retirement Community q 1829743 Actual reimbursement made for expenses incurred. Based on invoices paid. PHI Presbyterian Homes in the Presbytery of Huntingdon q 2998114 Actual reimbursement made for expenses incurred. Based on invoices paid. Westminster Place at Parkesburg LP s 335916 Actual cash transferred Schartner House Associates LP s 56386 Actual cash transferred Westminster Place at Carroll Village LP s 516829 Actual cash transferred Westminster Place at the Long Community LP s 1474267 Actual cash transferred Westminster Place at Bloomsburg LP s 624202 Actual cash transferred Westminster Place at Stewartstown Inc s 114735 Actual cash transferred PHI everyday LIFE s 5567992 Actual cash transferred and write off of intercompany PHI PHI Investment Management Services Inc s 9299705 PHI Presbyterian Senior Living Services Inc s 1779820 Actual cash transferred PHI Quincy Retirement Community s 3952642 Actual cash transferred PHI Presbyterian Homes in the Presbytery of Huntingdon s 4610088 Actual cash transferred Westminster Place at Quincy Village LP r 1496744 Actual cash transferred PHI Stadium Place Senior Care Inc r 909565 Actual cash transferred PHI Presbyterian Senior Living Housing Management Corporation r 532333 Actual cash transferred PHI The Long Community r 1422356 Actual cash transferred PHI Presbyterian Homes Inc r 50414 Actual cash transferred