2014-10-27T15:36:23-05:00 2014-03-31 410746749 CLIFTONLARSONALLEN LLP 101 NORTH TRYON STREET SUITE 1000 CHARLOTTE NC 28246 990 2013-04-01 541150148 RAPPAHANNOCK WESTMINSTER-CANTERBURY INC RAPP 8044384000 132 LANCASTER DRIVE IRVINGTON VA 22480 PENNY SMITH TREASURER 8044384000 2014-10-27 1 JOHN NORMAN P01506766 7049985200 2013 2015-11-30 17:44:51Z STUART A BUNTING 132 LANCASTER DRIVE IRVINGTON VA 22480 16094301 0 X WWW.EMBRACELIFEATRWC.ORG X 1980 VA RETIREMENT LIVING & HEALTH CARE 12 12 309 145 0 0 57414 0 14560982 14131076 234924 197261 -72444 604052 14780876 14932389 4097 2766 0 0 8065498 8203979 0 0 0 7110557 6741312 15180152 14948057 -399276 -15668 34647714 36198794 41545124 42460549 -6897410 -6261755 X RAPPAHANNOCK WESTMINSTER-CANTERBURY IS A CHURCH-RELATED CONTINUING CARE RETIREMENT COMMUNITY COMMITTED TO PROVIDING THE HIGHEST QUALITY LIVING EXPERIENCE FOR SENIOR ADULTS. RW-C PROVIDES INDEPENDENT LIVING ACCOMMODATIONS AND SERVICES, ASSISTED LIVING AND NURSING HOME SERVICES TO RESIDENTS. RW-C ACCEPTS MEDICARE AND MEDICAID NURSING HOME RESIDENTS AND PROVIDES CARE AT COSTS THAT EXCEED PAYMENT FOR SERVICES. 0 0 12994036 2766 14824410 OPERATION OF A RESIDENTIAL HOME, INCLUDING 152 COTTAGES AND APARTMENTS, 38 ASSISTED LIVING SUITES AND ROOMS, AND 42 HEALTH CENTER ROOMS, FOR THE LIFE CARE OF AGED MEN AND WOMEN. SPONSOR EDUCATION AND OUTREACH PROGRAMS FOR RESIDENTS AND COMMUNITY PARTICIPANTS. 12994036 1 0 0 1 0 0 0 0 0 0 1 0 0 1 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 1 0 0 0 1 39 0 1 309 1 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 VA X X PENNY K SMITH 8044384000 132 LANCASTER DRIVE IRVINGTON VA 22480 CAMERON BLANDFORD TRUSTEE 1.00 X 0 0 0 DR DAVID CHARLTON CHAIRMAN 1.00 X 0 0 0 DEAN DORT TRUSTEE 1.00 X 0 0 0 MANUEL G HAYNIE TRUSTEE 1.00 X 0 0 0 MARY LIB HOINKES TRUSTEE 1.00 X 0 0 0 JEFFREY JOY TRUSTEE 1.00 X 0 0 0 JEAN LIGHT VICE-CHAIRMAN 1.00 X 0 0 0 GEN WILLIAM LOUISELL TRUSTEE 1.00 X 0 0 0 REV R CLAY MACAULAY TRUSTEE 1.00 X 0 0 0 MARY KAY ROTERT TRUSTEE 1.00 X 0 0 0 JOHN E BYERS TRUSTEE 1.00 X 0 0 0 REV DAVID MAY TRUSTEE 1.00 X 0 0 0 STUART A BUNTING PRESIDENT, CEO & SECRETARY 40.00 4.00 X 188866 0 16418 JOHN C FITCH EXECUTIVE VP 25.00 X 88490 0 98 KATHERINE A BAKER ASSISTANT SECRETARY 40.00 X 37676 0 4742 PENNY K SMITH VP, TREASURER & CFO 36.00 4.00 X 81154 0 5650 ELIZABETH R HARRIS VP OF DEVELOPMENT 1.00 39.00 X 93213 0 7586 489399 0 34494 1 0 1 0 COASTAL BUILDER'S INC P O BOX 142 WHITE STONE VA 22578 CONSTRUCTION RENOVATION 687898 ADVANCED NETWORK SYSTEMS PO BOX 7222 CHARLOTTESVILLE VA 22906 IT SUPORT 196465 HEALTHMEDX 5100 N TOWNE CENTRE DR OZARK MO 65721 IT SUPPORT 156143 LONG & ASSOCIATES ENVIRONMENTAL SERVICES P O BOX 300 AYLETT VA 23009 WASTE WATER TREATMENT 151368 JOHNSON CONTROLS P O BOX 905240 CHARLOTTE NC 282905240 GENERAL SERVICE CONTRACT 149608 6 RESIDENTIAL 623000 9471958 9471958 HEALTH CARE 623000 3677150 3677150 HOME CARE 621610 981968 981968 14131076 229570 229570 1129603 1161912 -32309 -32309 -32309 ANCILLARY INCOME 623000 238193 238193 PHARMACY 623000 141888 141888 223971 223971 604052 14932389 14511157 0 421232 2090 2090 676 676 647014 141451 505563 6087938 5609270 478668 74282 55942 18340 900274 724987 175287 494471 416784 77687 420 420 48904 48904 13168 13168 538362 501120 37242 161799 161799 229061 142366 86695 52023 52023 869869 869869 14867 4696 10171 11492 4418 7074 586812 586812 2499190 2499190 232491 232491 DIETARY SUPPLIES 668742 668742 EQUIPMENT EXPENSES 382910 382910 PHARMACY EXPENSES 165066 165066 MEDICAL SUPPLIES 95060 95060 171076 122587 48489 14948057 12994036 1954021 0 81585 251918 1476921 2903013 360918 284753 115579 320179 159538 155849 5924 7980 60236596 36191312 24964656 24045284 1477734 1119463 634812 922406 5370047 6187949 34647714 36198794 1127942 1186562 22757080 23859662 17021000 16488774 639102 925551 41545124 42460549 X -8969787 -8471725 1240534 1378127 831843 831843 -6897410 -6261755 34647714 36198794 X -15668 221136 430187 X X 0 1 X 1 0 X 57414 57414 12853418 13721691 14270990 14950946 14511157 70308202 12853418 13721691 14270990 15008360 14511157 70365616 229661 251176 341666 179402 114290 1116195 1964810 2799019 1791876 1236190 2751315 10543210 2194471 3050195 2133542 1415592 2865605 11659405 58706211 175680 170203 152699 236811 229570 964963 175680 170203 152699 236811 229570 964963 884610 654338 106515 284259 223971 2153693 13913708 14546232 14530204 15529430 14964698 73484272 0.79890 0.81780 0.01310 0.01290 X 0 0 0 0 0 0 0 0 1 295 295 0 PART II-B, LINE 1: A PORTION OF ASSOCIATION DUES ARE ALLOCATED TOWARDS LOBBYING. 731431 731431 44865574 27148565 17717009 9174785 6157198 3017587 5464806 2885549 2579257 24045284 DEFERRED FINANCING COSTS 318864 DUE FROM FOUNDATION 44987 BENEFICIAL INTEREST IN NET ASSETS OF FOUNDATION 5824098 6187949 RESERVATION FEES 911008 CAPITAL LEASE 14543 925551 X 15446119 221136 462095 683231 14762888 169501 169501 14932389 14948057 0 14948057 0 14948057 PART X, LINE 2: RW-C IS A TAX-EXEMPT ORGANIZATION AS DEFINED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. RW-C'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. RW-C IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. RW-C ADOPTED THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. THIS STANDARD PRESCRIBES RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THIS STANDARD HAD NO IMPACT ON RW-C'S FINANCIAL STATEMENTS FOR THE YEARS MARCH 31, 2014 AND 2013. PART XI, LINE 2D - OTHER ADJUSTMENTS: INCREASE IN BENEFICIAL INTEREST OF FOUNDATION 462,095. PART XI, LINE 4B - OTHER ADJUSTMENTS: TEMPORARILY RESTRICTED INVESTMENT INCOME 169,501. X X X 0 0 0 0 0 0 0 0 0 STUART A BUNTING PRESIDENT, CEO & SECRETARY 188866 0 0 0 0 0 3387 0 13031 0 205284 0 0 0 A INDUSTRIAL DEVELOPMENT AUTHORITY OF MIDDLESEX COUNTY VA 541963905 NONEAVAIL 2012-12-27 17105000 REFUND/REFINANCE 2002 ISSUE 0 0 0 A 532226 16789065 315935 1 0 1 1 A 0 0 0 0 0.00080 0.00080 0 0 1 A 0 0 1 0 0 0 0 0 0 A 1 FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PRESENTED TO THE FINANCE COMMITTEE FOR REVIEW AND APPROVAL. THE FORM 990 IS THEN PRESENTED TO THE BOARD OF DIRECTORS AS PART OF THE FINANCE COMMITTEE PRESENTATION BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C WE HAVE AN ACTIVE CORPORATE COMPLIANCE PROGRAM AND OFFICER. THE PROGRAM CONTAINS A DETAILED PROTOCOL TO ADDRESS/INVESTIGATE/TAKE ACTION FOR SUSPECTED AND/OR ACTUAL CONFLICTS OF INTEREST. FURTHER, TRUSTEES ARE REQUIRED TO COMPLETE ON AN ANNUAL BASIS THE CONFLICT OF INTEREST STATEMENT. IN ADDITION, THE ORGANIZATION'S PERSONNEL POLICIES, APPLICABLE TO ALL PERSONNEL, CONTAIN A SECTION REGARDING CONFLICT OF INTEREST. THE PROTOCOL BOTH IN THE PERSONNEL POLICIES AND THE CORPORATE COMPLIANCE PROGRAM OUTLINE A PROCESS FOR REVIEW AND ACTION. SUBSTANTIATED CONFLICTS OF INTEREST WILL RESULT IN DISCIPLINE UP TO AND INCLUDING TERMINATION FOR EMPLOYEES AND SANCTIONS UP TO AND INCLUDING REMOVAL FOR TRUSTEES. FORM 990, PART VI, SECTION B, LINE 15 CEO EVALUATION THE CEO'S PERFORMANCE AND COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD OF TRUSTEES AND ON A PERIODIC BASIS, IF APPROPRIATE, AS DETERMINED BY THE BOARD CHAIRMAN. THE ANNUAL REVIEW ADDRESSES COMPENSATION AND PERFORMANCE. THE PROCESS FOR DETERMINING COMPENSATION IS: -COMPENSATION DATA FOR COMPARABLE VIRGINIA EXECUTIVES IS OBTAINED AND USED AS A BENCHMARK. -INTERNAL COMPRESSION ISSUES AND ACCOMPLISHMENTS ARE TAKEN INTO CONSIDERATION. -BUDGET AND BUDGET CONSTRAINTS ARE TAKEN INTO CONSIDERATION. -A WAGE INCREASE AND OR INCENTIVE ARE DETERMINED BY THE BOARD OF TRUSTEES. THE PROCESS FOR JUDGING PERFORMANCE IS: -THE BOARD CHAIR OBTAINS INPUT AND FEEDBACK FROM INDIVIDUAL TRUSTEES USING A QUESTIONNAIRE OR BY OBTAINING DIRECT FEEDBACK COVERING SUBJECTS SUCH AS ACCOMPLISHMENT OF GOALS AND OBJECTIVES, STRENGTHS, ITEMS OF CONCERN, AND OTHER RELEVANT MATTERS PERTAINING TO CEO PERFORMANCE. -THIS INFORMATION IS REVIEWED AND SUMMARIZED BY THE BOARD CHAIR, REVIEWED AND DISCUSSED WITH THE BOARD IN AN EXECUTIVE SESSION, AND REVIEWED AND DISCUSSED WITH THE CEO ALSO IN AN EXECUTIVE SESSION OF THE BOARD. -THROUGHOUT THE YEAR, THE BOARD CHAIR SHARES FEEDBACK RECEIVED BY THE INDIVIDUAL TRUSTEES AND OR THE COMMUNITY WITH THE CEO. CEO LAST REVIEW DATE THE CEO'S PERFORMANCE AND COMPENSATION IS REVIEWED ON A FISCAL YEAR BASIS. RW-C'S FISCAL YEAR IS APRIL 1 THROUGH MARCH 31. OFFICER EVALUATION OFFICERS' PERFORMANCE AND COMPENSATION IS REVIEWED ANNUALLY BY THE CEO AND ON A PERIODIC BASIS, IF APPROPRIATE, AS DETERMINED BY THE CEO. THE ANNUAL REVIEW ADDRESSES COMPENSATION AND PERFORMANCE. THE PROCESS FOR DETERMINING COMPENSATION IS: -COMPENSATION DATA FOR COMPARABLE VIRGINIA EXECUTIVES IS OBTAINED AND USED AS A BENCHMARK. -INTERNAL COMPRESSION ISSUES AND ACCOMPLISHMENTS ARE TAKEN INTO CONSIDERATION. -BUDGET AND BUDGET CONSTRAINTS ARE TAKEN INTO CONSIDERATION. -A WAGE INCREASE AND OR INCENTIVE ARE DETERMINED BY THE CEO. THE PROCESS FOR JUDGING PERFORMANCE IS: -THE CEO CONDUCTS A FORMAL PERFORMANCE REVIEW USING THE ORGANIZATION'S PERFORMANCE REVIEW FORM AND BY PROVIDING SUPPORTING COMMENTARY COVERING SUBJECTS SUCH AS ACCOMPLISHMENT OF GOALS AND OBJECTIVES, STRENGTHS, ITEMS OF CONCERN, AND OTHER RELEVANT MATTERS PERTAINING TO OFFICER PERFORMANCE. -THIS INFORMATION IS REVIEWED DISCUSSED WITH THE OFFICER IN A PRIVATE SETTING. THE OFFICER IS ALSO AFFORDED THE OPPORTUNITY TO PROVIDE ANY VERBAL AND OR WRITTEN COMMENTS HE OR SHE FEELS IS APPROPRIATE TO THEIR FORMAL PERFORMANCE REVIEW. -THROUGHOUT THE YEAR, THE CEO SHARES FEEDBACK RECEIVED BY THE INDIVIDUAL TRUSTEES, THE COMMUNITY, AND STAFF WITH THE OFFICER. RECENT YEAR'S PERFORMANCE REVIEW THE CEO'S PERFORMANCE AND COMPENSATION IS REVIEWED ON A FISCAL YEAR BASIS. RW-C'S FISCAL YEAR IS APRIL 1 THROUGH MARCH 31. FOR FISCAL YEAR 2013/2014, THE CEO'S PERFORMANCE WAS FORMALLY REVIEWED ON AUGUST 20, 2014. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: ASSETS RELEASED FROM RESTRICTIONS -71,372. INCREASE IN BENEFICIAL INTEREST OF FOUNDATION 462,095. TEMPORARILY RESTRICTED ASSETS -- FOUNDATION 39,464. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. FORM 990, PART VII, DESCRIPTION OF HOURS FOR RELATED ORGANIZATIONS: OFFICERS LISTED ON PART VII WORK AN AVERAGE OF 40 HOURS PER WEEK. THEIR TIME IS SHARED BETWEEN THE FILING ORGANIZATION AND THE RELATED ENTITY LISTED ON SCHEDULE R. RAPPAHANNOCK WESTMINSTER-CANTERBURY FOUNDATION 132 LANCASTER DR IRVINGTON VA 22480 521435132 SUPPORT RAPPAHANNOCK WESTMINSTER-CANTERBURY, INC. VA 501(C)(3) 509(A)(1) RAPPAHANNOCK WESTMINSTER-CANTERBURY INC 1 0 0 1 0 1 0 0 0 0 0 0 1 1 1 1 0 1 0 1 RAPPAHANNOCK WESTMINSTER-CANTERBURY FOUNDATION N 142556 CASH TRANSFER RAPPAHANNOCK WESTMINSTER-CANTERBURY FOUNDATION C 275272 CASH TRANSFER