2014-01-25T10:07:24-06:00 2013-06-30 232932984 PARENTEBEARD LLC 1650 MARKET STREET SUITE 4500 PHILADELPHIA PA 19103 990 2012-07-01 231425014 BRETHREN VILLAGE BRET 7175692657 3001 LITITZ PIKE PO BOX 5093 LANCASTER PA 176065093 PAMELA S FORMICA 7175692657 2014-01-22 1 JULIUS C GREEN CPA JD P00350393 2159720701 2012 2015-11-30 17:44:51Z JOHN N SNADER 3001 LITITZ PIKE PO BOX 5093 LANCASTER PA 176065093 91558988 0 X WWW.BV.ORG X 1897 PA TO PROVIDE A CONTINUUM OF SERVICES AND CHRIST-LIKE CARE TO SUPPORT THE AGING PROCESS. 12 12 671 400 42705 -510 1010179 919747 31892217 33795740 504787 1542131 265918 311131 33673101 36568749 0 0 0 0 16055487 15145104 0 0 275874 22239910 21893586 38295397 37038690 -4622296 -469941 171045778 169671894 168473892 167130243 2571886 2541651 X THE MISSION OF BRETHREN VILLAGE IS TO PROVIDE A CONTINUUM OF SERVICES AND CHRIST-LIKE CARE TO SUPPORT THE AGING PROCESS AND TO ENHANCE THE SPIRITUAL, PHYSICAL, SOCIAL AND EMOTIONAL WHOLENESS OF RESIDENTS, TEAM MEMBERS, AND THE COMMUNITY. 0 0 11557827 12247331 OUR COURTYARDS NURSING FACILITY FEATURES 120 RESIDENCES AND PROVIDES DEPENDABLE, PERSON CENTERED, QUALITY HEALTH CARE SERVICES TO INDIVIDUALS WHO MAY BE RECOVERING FROM AN ACCIDENT OR SURGERY OR WHO ARE IN NEED OF LONG TERM SERVICES. THE FOCUS IS ON PROVIDING QUALITY CARE IN A HOME ENVIRONMENT. OVER 42,500 RESIDENT DAYS OF NURSING SERVICE WERE PROVIDED DURING THE YEAR ENDED JUNE 30, 2013. APPROXIMATELY 42% OF THE RESIDENTS RECEIVING SERVICES WERE RECEIVING GOVERNMENT ASSISTANCE. APPROXIMATELY $1,300,000 ON A COST BASIS WAS PROVIDED IN CHARITY CARE FOR THE YEAR. THE COURTYARDS STRESSES DIGNITY, INDEPENDENCE, RESPECT AND OVERALL WELL-BEING OF RESIDENTS AS THEY REQUIRE MORE ASSISTANCE DURING THE AGING PROCESS. 7027535 7446776 OUR PERSONAL CARE OFFERS A CARING, INDEPENDENT LIVING ENVIRONMENT FOR RESIDENTS WHO NEED ASSISTANCE WITH ACTIVITIES OF DAILY LIVING SUCH AS BATHING, DRESSING, HOUSEKEEPING OR MEDICATIONS. OVER 51,000 RESIDENT DAYS OF PERSONAL CARE SERVICES WERE PROVIDED DURING THE YEAR ENDED JUNE 30, 2013. ROUND-THE-CLOCK PERSONALIZED CARE IS PROVIDED TO RESIDENTS IN COMFORTABLE, HOME-LIKE APARTMENTS OR SUITES. APPROXIMATELY 12% OF THE RESIDENTS RECEIVING SERVICES WERE SUBSIDIZED THROUGH GOVERNMENT AND ORGANIZATIONAL ASSISTANCE. BENEVOLENT CARE OF APPROXIMATELY $510,000 WAS PROVIDED IN THIS FISCAL YEAR. 12642173 13396366 OUR INDEPENDENT RESIDENTIAL AREA ENABLES INDIVIDUALS TO CONTINUE LIVING IN AN INDEPENDENT SETTING WHILE BEING "CONNECTED" TO A CONTINUUM OF CARE. IT OFFERS THE PERFECT MIX OF CONVENIENCE AND FLEXIBILITY. FINANCIALLY, OUR WIDE RANGE OF ENTRANCE AND MONTHLY FEE PLANS FIT MOST BUDGETS. A MAINTENANCE FREE HOME IS ONLY PART OF THE COMPREHENSIVE LIVING EXPERIENCE, WHICH INCLUDES AMONG MANY OTHER THINGS: FITNESS CENTERS, THERAPEUTIC AND RECREATIONAL ACTIVITIES, TRANSPORTATION, DINING VENUES, AND PRIORITY ACCESS TO PERSONAL OR SKILLED CARE. APPROXIMATELY 241,000 RESIDENT DAYS OF RESIDENTIAL LIVING WERE RECORDED DURING THE YEAR ENDED JUNE 30, 2013. 665562 705267 OUR HOME CARE AGENCY BRINGS QUALITY HEALTH CARE SERVICES TO THE PRIVACY AND CONVENIENCE OF OUR CLIENTS' HOMES WHETHER THE CLIENT RESIDES IN OUR RESIDENTIAL SETTING OR RESIDES IN THE GREATER LANCASTER COMMUNITY. HOME CARE IS THE PRIMARY VEHICLE UTILIZED IN BRETHREN VILLAGE'S "CHOICE+ PROGRAM", WHICH STRIVES TO PROVIDE THE SERVICES THAT CAN KEEP A RESIDENT LIVING IN THE PLACE OF THEIR CHOOSING WITH CONFIDENCE THAT THEY ARE SAFE AND THAT THEIR PHYSICAL, MENTAL, SPIRITUAL AND EMOTIONAL NEEDS ARE BEING MET. OVER 30,000 HOURS OF PRIVATE DUTY HOME HEALTH SERVICES AND GOVERNMENT CONTRACT SERVICES WERE DELIVERED TO CLIENTS DURING THE YEAR ENDED JUNE 30, 2012. 665562 705267 31893097 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 77 0 1 671 1 1 1 0 0 0 0 1 1 0 0 0 0 X 12 12 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X PAMELA S FORMICA VP - FINANCE 7175814234 3001 LITITZ PIKE LANCASTER PA 17606 F BARRY SHAW 1.50 0.20 X X 0 0 0 CAROL D HESS 1.50 0.20 X X 0 0 0 DAVID L HAWTHORNE 1.50 0.20 X X 0 0 0 STEVEN L FAUS 1.50 0.20 X X 0 0 0 STEVEN L EDRIS 1.50 0.20 X X 0 0 0 EVELYN I DEHMEY 1.50 0.20 X 0 0 0 DOUGLAS F DEIHM 1.50 0.20 X 0 0 0 ALAN R OVER 1.50 0.20 X 0 0 0 LARRY D SAUDER 1.50 0.20 X 0 0 0 S JOAN HERSHEY 1.50 0.20 X 0 0 0 HENRY H GIBBEL 1.50 0.20 X 0 0 0 CARROLL L KREIDER 1.50 X 0 0 0 PAMELA S FORMICA 39.00 1.00 X 119260 0 19570 JOHN N SNADER 39.00 1.00 X 12983 0 400 DAVID S RAYHA 40.00 X 17214 0 2854 GARY CLOUSER 39.00 1.00 X 198276 0 19986 PHILIP S HOLLINGER 40.00 X 121287 0 20958 469020 0 63768 3 0 1 0 SODEXO INC & AFFILIATES PO BOX 360170 PITTSBURGH PA 15251 DINING SERVICES 1796329 AEGIS THERAPIES INC PO BOX 8103 FORT SMITH AR 72902 THERAPY SERVICES 826141 SCENIC RIDGE CONSTRUCTION LLC 48 QUEEN ROAD GORDONVILLE PA 17529 CONSTRUCTION 746817 TAYLOR BRAND GROUP 226 N ARCH STREET LANCASTER PA 17603 ADVERTISING AGENCY 233959 C MOYER BUILDING & REMODELING INC 715 RIFE ROAD MANHEIM PA 17545 CONSTRUCTION 187720 10 88743 831004 919747 PERSONAL CARE AND RESIDENTIAL LIV 623000 15924067 15924067 NURSING 623000 11144916 11144916 AMORT OF ADVANCE FEES 623000 3311513 3311513 OTHER RESIDENT SERVICE REV 623000 1415807 1415807 ANCILLARY SERVICES 623000 1294170 1294170 705267 705267 33795740 665922 665922 54375 26656 27719 27719 27719 55814824 54934812 3803 880012 -3803 876209 876209 16695 88743 24968 -8273 -8273 COFFEE SHOP REVENUE 722210 152988 152988 INSURANCE CLAIMS 900099 43657 43657 CATERING 722320 37434 37434 57606 5271 52335 291685 36568749 33795740 42705 1810557 328907 270853 55125 2929 11428709 9523998 1803888 100823 384902 290588 90475 3839 2151949 1570127 561130 20692 850637 713657 129615 7365 19800 19800 34812 34812 63855 63855 800 800 99806 99562 244 2990930 2610605 253064 127261 391192 6484 384708 885589 752639 122461 10489 474149 474149 1652338 1363109 289229 13032 9482 3297 253 24978 18186 6408 384 6909346 6909346 5804886 5804886 309952 309952 FOOD 1155768 1149758 6005 5 NURSING HOME ASSESSMENT 302348 302348 PHARMACY - DRUGS 287852 284477 3375 MEDICAL SUPPLIES 143487 143487 328666 141663 185413 1590 37038690 31893097 4869719 275874 1950 1950 5185224 15568958 358909 147056 1813269 2324560 258530 220455 165142638 54892493 113722291 110250145 44732871 36472270 4972734 4686500 171045778 169671894 9386944 8036600 23107066 22862725 109910000 108905000 26069882 27325918 168473892 167130243 X -9513230 -9538234 1601688 1220103 10483428 10859782 2571886 2541651 171045778 169671894 X -469941 -398583 838290 X X 0 1 X 1 0 X 1481656 1548638 1014533 1010179 919746 5974752 25746836 25967575 28836627 31908041 33795740 146254819 27228492 27516213 29851160 32918220 34715486 152229571 365210 325000 720000 133500 185000 1728710 0 365210 325000 720000 133500 185000 1728710 150500861 538443 523705 617665 746031 720297 3146141 538443 523705 617665 746031 720297 3146141 -106887 -36387 -13130 -156404 403482 219875 1044441 209817 248980 2126595 28063530 28223406 31500136 33874068 35684763 157345903 0.95650 0.95440 0.02000 0.02050 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 800 800 0 EXPLANATION OF LOBBYING ACTIVITIES: PART II-B, LINE 1: THE ORGANIZATION PAYS DUES TO LEADING AGE'S NATIONAL AND STATE ASSOCIATIONS, A PORTION OF WHICH IS USED FOR LOBBYING PURPOSES. APPROXIMATELY $800 OF THE $26,669 TOTAL DUES($8,000 NATIONAL AND $18,669 STATE OF PA) PAID WERE UTILIZED FOR LOBBYING PURPOSES. 6977006 438286 310000 17114 7088178 6823594 323612 144000 26200 6977006 6090271 833480 75000 25157 6823594 5675876 264 562976 125000 23845 6090271 6548432 301 -662949 187500 22408 5675876 1.00000 0 0 1337656 1337656 146087022 43761365 102325657 9841674 6686518 3155156 7876286 4444610 3431676 110250145 REFUNDABLE FEES AND DEPOSITS 26292037 SPLIT-INTEREST OBLIGATIONS 1031728 RESIDENT TRUST FUNDS 2153 27325918 X 37027329 -398583 838290 439707 36587622 32750 -51624 -18874 36568748 37057564 51624 51624 37005940 32750 32750 37038690 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ENDOWMENT FUND IS INVESTED WITH AN EMPHASIS ON LONG-TERM GROWTH AND RETURN AND USES THE TOTAL RETURN CONCEPT FOR PERFORMANCE EVALUATION. ANNUAL DISTRIBUTIONS ARE MADE FROM THE ENDOWMENT FUND FOR USE IN THE ORGANIZATION'S NORMAL OPERATIONS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE CORPORATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES BY USING 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 IS MET. MANAGEMENT HAS DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2013 OR 2012. THE CORPORATION'S FEDERAL RETURNS OF ORGANIZATION EXEMPT FROM INCOME TAX FOR THE YEARS ENDED JUNE 30, 2012, 2011, AND 2010 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 2D - OTHER ADJUSTMENTS: PENSION LIABILITY ADJUSTMENT 810,958. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -29,992. VALUATION LOSS ON BENEFICIAL INTEREST IN PERPETUAL TRUSTS 57,324. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -26,656. SPECIAL EVENT EXPENSES -24,968. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 26,656. SPECIAL EVENT EXPENSES 24,968. BANQUET 58255 51030 7225 1181 3360 110 2886 GOLF OUTING 47183 37713 9470 1166 8820 7445 105438 88743 16695 1166 10001 3360 110 10331 24968 -8273 X X 0 0 0 0 0 0 0 0 0 GARY CLOUSER 193339 0 0 0 4937 0 8008 0 11978 0 218262 0 0 0 A LANCASTER COUNTY HOSPITAL AUTHORITY 236648018 514045ZC0 2008-01-23 122715000 CAMPUS REDEVELOPMENT 0 1 0 A 13810000 123518395 8540611 11199972 2410431 1307883 87879623 13488750 2011 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 1 A 1 SCHEDULE K PART IV, ARBITRAGE, LINE 2C DATE REBATE COMPUTATION PERFORMED ISSUER NAME: LANCASTER COUNTY HOSPITAL AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 03/21/2013 FORM 990, SCHEDULE K , PART II LINE 3 TOTAL PROCEEDS FROM BOND REPORTED ON PART II LINE 3 IS GREATER THAN THE ISSUANCE PRICE REPORTED ON PART I DUE TO INVESTMENT EARNINGS OF $803,395. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE AMENDED IN SEPTEMBER 2012 ELIMINATING MEMBERSHIP OF THE ORGANIZATION. PREVIOUSLY, PERSONS THAT WERE MEMBERS OF THE CHURCH OF THE BRETHREN, AND THAT HAD CONTRIBUTED $100 OR MORE, WERE CONSIDERED MEMBERS OF BRETHREN VILLAGE. FORM 990, PART VI, SECTION B, LINE 11 MANAGEMENT SUBMITS INFORMATION NECESSARY FOR TAX CONSULTANT TO PREPARE TAX RETURNS. MANAGEMENT PARTICIPATES IN THE REVIEW PROCESS PRIOR TO PRESENTING TO THE FINANCE COMMITTEE OF BRETHREN VILLAGE FOR FINAL REVIEW AND APPROVAL. RETURNS ARE THEN MADE AVAILABLE TO ALL BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C ALL OF THE ORGANIZATION'S EXPENDITURES ARE SUBJECT TO APPROPRIATE APPROVALS THROUGH THE ORGANIZATION'S PURCHASING POLICY. ADDITIONALLY, TRANSACTIONS WITH ANY COMPANIES AFFILIATED WITH BOARD MEMBERS ARE MONITORED AND ANALYZED BY THE ACCOUNTING DEPARTMENT AND REPORTED IN OUR ANNUAL DISCLOSURE STATEMENT, IF APPLICABLE. BRETHREN VILLAGE HAS A CONFLICT OF INTEREST POLICY WHICH IS DIRECTED NOT ONLY TO DIRECTORS AND OFFICERS, BUT TO ALL TEAM MEMBERS WHO CAN INFLUENCE THE ACTIONS OF BRETHREN VILLAGE. DISCLOSURE OF CONFLICTS SHOULD BE MADE TO THE PRESIDENT (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD CHAIR), WHO SHALL BRING THE MATTER TO THE ATTENTION OF THE BOARD OR DULY CONSTITUTED COMMITTEE THEREOF. DISCLOSURE INVOLVING DIRECTORS SHOULD BE MADE TO THE BOARD CHAIR (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD VICE-CHAIR), WHO SHALL BRING THE MATTER TO THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF. ANY BOARD OF DIRECTOR MEMBER HAVING A DUALITY OF INTEREST OR POSSIBLE CONFLICT OF INTEREST ON ANY MATTER SHOULD NOT VOTE OR USE PERSONAL INFLUENCE ON THE MATTER, AND SHOULD NOT BE COUNTED IN DETERMINING THE QUORUM FOR THE MEETING. THE MINUTES OF THE MEETING SHOULD REFLECT THAT A DISCLOSURE WAS MADE, THE ABSTENTION FROM VOTING, AND THE QUORUM SITUATION. EACH MEMBER OF THE BOARD, CORPORATE OFFICERS, AND MEMBERS OF THE BOARD COMMITTEES SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON (A) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, (B) HAS READ AND UNDERSTANDS THE POLICY, (C) HAS AGREED TO COMPLY WITH THE POLICY, AND (D) UNDERSTANDS THAT BRETHREN VILLAGE IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. THE EXECUTIVE ASSISTANT IS RESPONSIBLE FOR ENSURING THAT EVERYONE COMPLETES A STATEMENT ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 EXECUTIVE COMMITTEE OF BRETHREN VILLAGE BOARD ESTABLISHES COMPENSATION FOR PRESIDENT AND VICE PRESIDENTS. THE COMMITTEE RELIES ON EXTERNAL DATA INCLUDING AN EXECUTIVE WAGE SURVEY, SPECIFIC FOR THE SENIOR LIVING INDUSTRY, AS WELL AS OTHER COMPARABLE WAGE INDICATORS (ECONOMIC OUTLOOK, ETC.). COMPENSATION FOR OTHER POSITIONS (POSSIBLY KEY EMPLOYEES) WITHIN THE ORGANIZATION ARE ESTABLISHED USING INTERNALLY DEVELOPED DATA (COMPENSATION RANGES) AND EXTERNAL SURVEY DATA FROM STATE ASSOCIATION AND OTHER SIMILAR GROUPS. SALARIES ARE REVIEWED ANNUALLY. MINUTES OF THE COMMITTEE MEETINGS ARE RECORDED AND FILED. SALARY ADJUSTMENTS ARE FORWARDED TO THE HR DEPARTMENT BY THE PRESIDENT WITH THE PROPER DOCUMENTATION/AUTHORIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST ADJUSTMENT -29,992. PENSION LIABILITY ADJUSTMENT 810,958. VALUATION GAIN ON BENEFICIAL INTEREST IN PERPETUAL TRUSTS 57,324. FORM 990, PART XII, QUESTION 2C: THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE REVIEW OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR. BRETHREN SERVICES INC PO BOX 5093 LANCASTER PA 176065093 232293927 PROVIDES LOW INCOME HOUSING FOR THE ELDERLY AND HANDICAPPED PA 501(C)(3) 9 BRETHREN VILLAGE 1 BRETHREN SERVICES II INC PO BOX 5093 LANCASTER PA 176065093 202081463 PROVIDES LOW INCOME HOUSING FOR THE ELDERY PA 501(C)(3) 9 BRETHREN VILLAGE 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 BRETHREN SERVICES I Q 75422 ACTUAL COST BRETHREN SERVICES II Q 72802 ACTUAL COST BRETHREN SERVICES I L 111785 ACTUAL COST BRETHREN SERVICES I O 67336 ACTUAL COST BRETHREN SERVICES II L 95256 ACTUAL COST BRETHREN SERVICES II O 67336 ACTUAL COST