2014-08-13T12:00:41-05:00 2013-09-30 410746749 CLIFTONLARSONALLEN LLP 101 N TRYON STREET SUITE 1000 CHARLOTTE NC 28246 990 2012-10-01 541071734 WESTMINSTER CANTERBURY OF HAMPTON ROADS INC WEST 7574961104 3100 SHORE DRIVE VIRGINIA BEACH VA 23451 J BENJAMIN UNKLE JR 7574961104 2014-08-12 1 JOHN NORMAN P01506766 7049985200 2012 2015-11-30 17:44:51Z WESTMINSTER-CANTERBURY ON CHESAPEAKE BAY J BENJAMIN UNKLE JR 3100 SHORE DRIVE VIRGINIA BEACH VA 23451 45100322 0 X WWW.WCBAY.COM X 1976 VA TO ESTABLISH AND OPERATE RETIREMENT FACILITIES AND TO PROVIDE RELATED SERVICES. 18 18 597 324 0 0 16981 2789 36354225 39612974 505474 465809 0 0 36876680 40081572 0 0 0 0 15297886 16562524 0 0 0 21238315 22003216 36536201 38565740 340479 1515832 112212941 121729740 146815733 153598476 -34602792 -31868736 X THE PURPOSE OF WESTMINSTER-CANTERBURY IS TO ESTABLISH AND OPERATE RETIREMENT FACILITIES AND TO PROVIDE RELATED SERVICES AS A NOT-FOR-PROFIT ORGANIZATION. 0 0 33527137 39612974 INDEPENDENT LIVING, WHICH CONSISTS OF 420 APARTMENTS AND 20 VILLAS, OFFERS DINING SERVICES, WEEKLY CLEANING & LINEN SERVICES, FITNESS & WELLNESS PROGRAMS, PLANNED ACTIVITIES & EXCURSIONS, TRANSPORTATION TO SHOPPING, CHURCH, ENTERTAINMENT, AND ATHLETIC ACTIVITIES TO ACTIVE PEOPLE AGE 62 AND OLDER. ON SITE ACTIVITIES INCLUDE 2 SWIMMING POOLS, A FITNESS CENTER, A WOODWORKING SHOP, A WALK-IN CLINIC, HOME CARE SERVICES, CERTIFIED HOME HEALTH SERVICES AND DIRECT ACCESS TO THE CHESAPEAKE BAY. ASSISTED LIVING, WHICH CONSISTS OF 82 APARTMENTS AND A 14 BED DEMENTIA UNIT, IS AVAILABLE FOR RESIDENTS WITH SPECIAL NEEDS THAT MAY REQUIRE SUPERVISION OR ASSISTANCE WITH THEIR DAILY ROUTINE. THE COMMONWEALTH OF VIRGINIA LICENSES BOTH INDEPENDENT AND ASSISTED LIVING SERVICES AS AN ADULT CARE RESIDENCE. A FULLY LICENSED NURSING HOME, WHICH CONSISTS OF 95 SKILLED BEDS, IS AVAILABLE FOR RESIDENTS WITH SHORT-TERM MEDICAL EPISODES OR LONG-TERM HEALTH NEEDS. IN ADDITION TO NURSING CARE, A COMPLETE LINE OF REHABILITATION SERVICES SUCH AS PHYSICAL, OCCUPATIONAL, AND SPEECH THERAPY IS AVAILABLE. X-RAY, LABORATORY, AND PHARMACY SERVICES ARE ALSO OFFERED. 33527137 1 0 0 0 0 0 0 0 0 0 1 0 1 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 0 1 1 0 0 0 1 126 0 1 597 1 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 VA X JOSEPH F BELVEDERE JR CFO 7574961104 3100 SHORE DRIVE VIRGINIA BEACH VA 23451 X TAZEWELL G TAYLOR 1.00 X X 0 0 0 HOWARD P KERNS 1.00 X X 0 0 0 C BEN MASON 1.00 X X 0 0 0 ROBERT W MCFARLAND 1.00 X X 0 0 0 JOHN Y PEARSON JR 1.00 X 0 0 0 RADM BRYON E TOBIN JR 1.00 X 0 0 0 SUSAN T BERNARD 1.00 X 0 0 0 PETER M ILL 1.00 X 0 0 0 DR DAVID B YOUNG 1.00 X 0 0 0 REV HAROLD J COBB JR 1.00 X 0 0 0 MARTHA SIMS 1.00 X 0 0 0 GEORGE L COMPO 1.00 X 0 0 0 SUZANNE PURYEAR 1.00 X 0 0 0 DR WILLIAM T GREER JR 1.00 X 0 0 0 ALVIN A WALL 1.00 X 0 0 0 PAGE G LEA 1.00 X 0 0 0 REV DR J RICHARD SHORT 1.00 X X 0 0 0 RT REV HERMAN HOLLERITH 1.00 X 0 0 0 J BENJAMIN UNKLE JR 40.00 X 516315 0 53585 DANIEL J NIMON 40.00 X 166281 0 31107 JOSEPH F BELVEDERE 40.00 X 143569 0 13795 ROBERT A HEELY 40.00 X 116295 0 21748 LORRAINE D MAHONE 40.00 X 146910 0 24505 LESLIE J GREEN 40.00 X 114721 0 20224 DAVID B MYERS 40.00 X 104702 0 15041 DANIEL C OETZEL FORMER 40.00 X 166367 0 10208 ERLE MARIE LATIMER FORMER 0.00 X 481880 0 0 1957040 0 190213 9 1 1 0 MORRISON'S SENIOR DINING SERVICES PO BOX 102289 ATLANTA GA 30368 FOOD SUPPLIES & SERVICES 3187542 ARAMARK FACILITY SERVICES 1101 MARKET STREET PHILADELPHIA PA 19107 FACILITY MGMT AND SUPPLIES 1269059 HERITAGE HEALTHCARE INC 536 OLD HOWELL ROAD GREENVILLE SC 29615 CONTRACTED THERAPY SERVICES 877023 SLAIT CONSULTING LLC 100 LANDMARK SQUARE VIRGINIA BEACH VA 23452 COMPUTER SERVICES AND CONSULTING 269194 OMNICARE PO BOX 635950 CINCINNATI OH 45263 PHARMACY SUPPLIES AND SERVICES 265881 20 2789 2789 RESIDENT REVENUE 623000 39444381 39444381 168593 168593 39612974 914138 914138 4570421 4603464 415286 -33043 -415286 -448329 -448329 40081572 39612974 0 465809 1098006 1098006 12280728 11461962 818766 382784 327943 54841 1829966 1567801 262165 971040 859243 111797 1072476 1072476 311789 9544 302245 57000 57000 2898260 1965410 932850 157560 157560 396722 244659 152063 58880 58880 2651328 2618890 32438 84238 56371 27867 27393 15721 11672 3093197 3093197 6008638 6008638 719908 719908 FOOD COSTS 2119834 2100158 19676 OTHER EXPENSES 1189635 1139405 50230 SUPPLIES 992396 969974 22422 EMPLOYEE RELATED EXP 163962 15745 148217 38565740 33527137 5038603 0 3794979 4275088 65330 2386053 1595003 2699831 366669 284814 159147 199078 148215323 71744493 77235996 76470830 26711184 33325755 2284633 2088291 112212941 121729740 4173442 6166466 72325265 76045316 64191835 65492829 374995 274995 5750196 5618870 146815733 153598476 X -34602792 -31868736 -34602792 -31868736 112212941 121729740 1515832 1218224 0 X X 0 1 X 1 0 X 234305 216711 53559 16981 2789 524345 32997446 33947461 34936802 36354225 39612974 177848908 33231751 34164172 34990361 36371206 39615763 178373253 0 0 0 178373253 546812 408770 654202 505479 465809 2581072 546812 408770 654202 505479 465809 2581072 33778563 34572942 35644563 36876685 40081572 180954325 0.98570 0.98130 0.01430 0.01690 X 1545450 1545450 99840765 46587634 53253131 32583498 15727969 16855529 12475720 9428890 3046830 1769890 1769890 76470830 INVESTMENTS 33325755 F 33325755 RESERVATION FEES 510020 ADVANCE FEE DEPOSITS 924130 REFUNDABLE ADVANCE FEES 4184720 5618870 X DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: WESTMINSTER-CANTERBURY OF HAMPTON ROADS, INC. IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). WESTMINSTER-CANTERBURY FILES AS A TAX-EXEMPT ORGANIZATION. SHOULD ANY STATUS BE CHALLENGED IN THE FUTURE, THE 2010, 2011 AND 2012 TAX YEARS ARE OPEN FOR EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. MANAGEMENT IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE THE TAX-EXEMPT STATUS OF WESTMINSTER-CANTERBURY. MANAGEMENT IS NOT AWARE OF ANY SIGNIFICANT ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES FOR WESTMINSTER-CANTERBURY. WESTMINSTER-CANTERBURY HAS ADOPTED GUIDANCE IN THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE IMPLEMENTATION HAS HAD NO IMPACT ON THE CORPORATION'S FINANCIAL STATEMENTS. X 1 0 X X X X X 1 1 0 0 0 0 0 0 0 J BENJAMIN UNKLE JR 277922 0 102580 0 135813 0 29500 0 24085 0 569900 0 0 0 DANIEL J NIMON 140000 0 16169 0 10112 0 7808 0 23299 0 197388 0 0 0 JOSEPH F BELVEDERE 125031 0 18538 0 0 0 0 0 13795 0 157364 0 0 0 LORRAINE D MAHONE 129039 0 11125 0 6746 0 7008 0 17497 0 171415 0 0 0 DANIEL C OETZEL FORMER 24246 0 0 0 142121 0 970 0 9238 0 176575 0 0 0 ERLE MARIE LATIMER FORMER 0 0 0 0 481880 0 0 0 0 0 481880 0 0 0 PART I, LINE 1A TEMPORARY HOUSING AND REIBURSABLE COSTS TO SELL A HOME WERE PROVIDED AS PART OF RELOCATION ASSISTANCE. PART I, LINE 1B APPROVED EXPENSE REPORT ALONG WITH SUPPORTING RECEIPTS MUST BE SUBMITTED PRIOR TO REIMBURSEMENT. SUPPLEMENTAL INFORMATION PART III SCHEDULE J, PART II, CEO COMPENSATION: IN 2012, A LARGE PORTION OF REPORTABLE CEO COMPENSATION RELATED TO ONE-TIME RELOCATION EXPENSES. TO DETERMINE COMPENSATION FOR THE PRESIDENT AND CEO, THE BOARD ENGAGES AN INDEPENDENT CONSULTANT WHO SPECIALIZES IN EXECUTIVE COMPENSATION. THE INDEPENDENT CONSULTANT UTILIZES SURVEY DATA FROM EXPERT SURVEY SOURCES. THE DATA SELECTED REPRESENTS A COMPARABLE POSITION IN ORGANIZATIONS OF SIMILAR INDUSTRIES AND SIMILAR REVENUE AND BUDGET SIZE. THE INDEPENDENT CONSULTANT PROVIDES THE COMPETITIVE MARKET DATA TO THE ORGANIZATIONS EXECUTIVE COMMITTEE, WHICH SERVES AS THE PERSONNEL COMMITTEE FOR THE BOARD OF TRUSTEES. THE EXECUTIVE COMMITTEE USES THE INFORMATION AND RECOMMENDATIONS OF THE INDEPENDENT CONSULTANT AS A BASIS FOR COMPENSATION DECISIONS. THE FIGURES INCLUDE RELOCATION EXPENSES SUCH AS THE VALUE OF TEMPORARY HOUSING ON-CAMPUS AND REIMBURSABLE COSTS TO SELL A HOME. SUPPLEMENTAL INFORMATION PART III PART I, LINE 4A - DANIEL C. OETZEL, FORMER CFO, RECEIVED SEVERANCE PAYMENT OF $141,868 DURING THE TAX YEAR. SUPPLEMENTAL INFORMATION PART III PART I, LINE 4B - ERLE MARIE LATIMER, FORMER PRESIDENT/CEO, RECEIVED A 457(F) DISTRIBUTION OF $481,880. J. BENJAMIN UNKLE, JR., CURRENT PRESIDENT/CEO, PARTICIPATES IN A 457(F) PLAN, AND $17,000 WAS CONTRIBUTED TO THE PLAN ON HIS BEHALF. A CITY OF VIRGINIA DEVELOPMENT AUTHORITY 540947964 XX92774MC 2004-03-24 17468076 REFUND SERIES 1993 BONDS AND TO PAY PORTION OF RELATED ISSUANCE COSTS 0 0 0 B CITY OF VIRGINIA DEVELOPMENT AUTHORITY 540947964 XX92774MC 2005-10-05 52715184 REFUND SERIES 1999A BONDS AND FUNDING OF ESCROW ACCOUNT 1 0 0 C CITY OF VIRGINIA DEVELOPMENT AUTHORITY 540947964 NONEAVAIL 2009-12-29 6000000 REFUND THE SUNTRUST LINE OF CREDIT AND REIMBURSE FOR CAPITAL EXPENDITURES 0 0 0 D CITY OF VIRGINIA DEVELOPMENT AUTHORITY 540947964 NONEAVAIL 2011-11-15 5000000 FINANCE VARIOUS CAPITAL RENOVATIONS 0 0 0 A 12120000 17468076 234897 2004 0 0 0 0 B 2270000 52715184 4941738 1039335 2005 0 0 0 0 C 880000 6000000 120000 2009 0 0 0 0 D 458333 5000000 100000 4900000 2011 0 0 0 0 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 D 0 0 0 0 0 0 0 A 1 0 0 0 0 0 B 0 0 0 0 0 0 0 0 C 0 0 0 0 1 0 0 0 0 D 0 0 0 0 1 0 0 0 OPTIMA HEALTH COMMON BOARD MEMBER 238467 A BOARD MEMBER OF WESTMINSTER-CANTERBURY OF HAMPTON ROADS ("WESTMINSTER") IS ALSO A BOARD MEMBER OF OPTIMA HEALTH, AN ORGANIZATION WITH WHICH WESTMINSTER DOES BUSINESS. 0 FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED BY MANAGEMENT AND A COPY OF THE RETURN, SUBSEQUENT TO THAT REVIEW, IS PROVIDED TO THE BOARD OF TRUSTEES PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C INDIVIDUALS WHO SERVE ON THE BOARD OF TRUSTEES ARE ASKED TO READ OUR CONFLICT OF INTEREST POLICY AND COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY. IF ANY POTENTIAL CONFLICTS ARE DISCLOSED IN THE ANNUAL QUESTIONNAIRE, THE SITUATION IS REVIEWED WITH THE PRESIDENT AND THE CHAIR OF THE BOARD. IF NECESSARY, BOARD MEMBERS RECUSE THEMSELVES FROM VOTING IF THERE IS A POSSIBILITY OF A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 IT IS THE GOAL OF THE ORGANIZATION TO SET COMPENSATION AT MARKET PAY FOR EMPLOYEES WHO ARE FULLY COMPETENT IN THEIR POSITIONS. MARKET PAY IS DETERMINED BY INDEPENDENT, OUTSIDE COMPENSATION EXPERTS. IN 2012, A LARGE PORTION OF REPORTABLE CEO COMPENSATION RELATED TO ONE-TIME RELOCATION EXPENSES. TO DETERMINE COMPENSATION FOR THE PRESIDENT AND CEO, THE BOARD ENGAGES AN INDEPENDENT CONSULTANT WHO SPECIALIZES IN EXECUTIVE COMPENSATION. THE INDEPENDENT CONSULTANT UTILIZES SURVEY DATA FROM EXPERT SURVEY SOURCES. THE DATA SELECTED REPRESENTS A COMPARABLE POSITION IN ORGANIZATIONS OF SIMILAR INDUSTRIES AND SIMILAR REVENUE AND BUDGET SIZE. THE INDEPENDENT CONSULTANT PROVIDES THE COMPETITIVE MARKET DATA TO THE ORGANIZATION'S EXECUTIVE COMMITTEE, WHICH SERVES AS THE PERSONNEL COMMITTEE FOR THE BOARD OF TRUSTEES. THE EXECUTIVE COMMITTEE USES THE INFORMATION AND RECOMMENDATIONS OF THE INDEPENDENT CONSULTANT AS A BASIS FOR COMPENSATION DECISIONS. THE PRESIDENT AND CEO DETERMINES COMPENSATION FOR KEY EMPLOYEES BY USING THE INFORMATION AND RECOMMENDATIONS OF THE INDEPENDENT CONSULTANT AS A BASIS FOR COMPENSATION DECISIONS. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AND WITHIN THE FACILITY'S LIBRARY. FORM 990, PART VII, DESCRIPTION OF HOURS FOR RELATED ORGANIZATIONS: OFFICERS AND KEY EMPLOYEES LISTED ON PART VII WORK AN AVERAGE OF 40 HOURS PER WEEK. THEIR TIME IS SHARED BETWEEN THE FILING ORGANIZATION AND OTHER RELATED ENTITIES LISTED ON SCHEDULE R. 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. WESTMINSTER-CANTERBURY OF HAMPTON ROADS FOUNDATION 3100 SHORE DRIVE VIRGINIA BEACH VA 23451 541666603 SUPPORTING ORGANIZATION TO WESTMINSTER-CANTERBURY OF HAMPTON ROADS VA 501(C)(3) 509(A)(3) N/A 0 THE BALLENTINE HOME CORPORATION 7211 GRANBY STREET NORFOLK VA 23505 541327568 SERVICES TO THE ELDERLY VA 501(C)(3) 509(A)(2) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0