2014-11-06T11:42:10-06:00 2013-12-31 232932984 PARENTEBEARD LLC 1869 CHARTER LANE STE 301 LANCASTER PA 17601 990 2013-01-01 521710891 EPISCOPAL MINISTRIES TO THE AGING INC EPIS 4109702000 576 JOHNSVILLE ROAD ELDERSBURG MD 21784 JAYSON R LUCKENBAUGH CFO 4109702000 2014-11-04 1 MICHAEL S FREY P00327329 7173935696 2013 2015-11-30 17:44:51Z JAYSON R LUCKENBAUGH 576 JOHNSVILLE ROAD ELDERSBURG MD 21784 8836740 0 X WWW.EMASENIORCARE.ORG X 1974 MD PARENT ENTITY TO NON-PROFIT PROVIDERS OF LONG-TERM CARE TO AGING PEOPLE. 15 14 57 14 66 0 35444 43090 7809464 7873582 53560 70330 112505 73863 8010973 8060865 150335 150060 0 0 4409086 4484053 0 0 108616 3220141 3483342 7779562 8117455 231411 -56590 12119457 13577101 23828174 25168834 -11708717 -11591733 WE ARE AN ORGANIZATION GRACED BY THE PASSION, TALENT AND COMMITMENT OF OUR PEOPLE AND TOGETHER WE ARE CREATING COMMUNTIY. 0 0 574634 150060 7873582 EMA PROVIDES MANAGEMENT AND ADMINISTRATIVE SERVICES IN THE AREAS OF MARKETING, HUMAN RESOURCES, FINANCE, INFORMATION TECHNOLOGY, FACILITY DEVELOPMENT, FUNDRAISING AND OPERATIONS TO ITS WHOLLY OWNED SUBSIDIARIES WHICH PROVIDE LONG-TERM CARE TO AGING PERSONS IN SUPPORT OF THE EMA MISSION TO SERVE AGING PERSONS. EMA ALSO PROVIDES SUPPORT TO LOCAL COMMUNITY ORGANIZATIONS. 574634 1 1 0 0 0 0 1 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 189 0 1 57 1 0 0 0 0 0 0 0 0 0 0 X 15 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X WILLIAM E GIBSON JR VP OF FINANCE 4109702073 576 JOHNSVILLE ROAD ELDERSBURG MD 21784 GENE C PARKER JR BOARD 0.40 1.60 X 0 0 0 DIXON HARVEY VICE CHAIR 0.40 1.60 X X 0 0 0 GEORGE TULLOCH BOARD 0.40 1.60 X 0 0 0 FRED DEMERS BOARD 0.40 1.60 X 0 0 0 CRAIG MEDLYN IMMEDIATE PAST CHAIR 0.40 1.60 X 0 0 0 LORNA HOUSE BOARD 0.40 1.60 X 0 0 0 STUART A SMITH III CHAIR 0.40 1.60 X X 0 0 0 JACLYN HARRIS PRESIDENT 4.00 36.00 X X 455900 0 17908 BRUCE A CALVERT BOARD 0.40 1.60 X 0 0 0 RT REV EUGENE T SUTTON BOARD 0.40 1.60 X 0 0 0 REV ANGELA SHEPHERD BOARD 0.40 1.60 X 0 0 0 JOHN W BOYNTON JR BOARD 0.40 1.60 X 0 0 0 EDWARD L WADDELL BOARD 0.40 1.60 X 0 0 0 MANUEL ABARRAGAN BOARD 0.40 1.60 X 0 0 0 REV ANN BOYD BOARD 0.40 1.60 X 0 0 0 WILLIAM FISHER III CFO 4.00 36.00 X 218807 0 13069 DAVID PAGANO VP OF CLINICAL OPERATIONS 40.00 X 215804 0 9617 SEAN O'CONNOR VP OF MARKETING, SALES & PR 40.00 X 200595 0 17162 JAYSON LUCKENBAUGH VP FOR FINANCE 40.00 X 155058 0 4495 CHRISTINE HUGHES VP FOR COMPLIANCE/RISK MGT 40.00 X 139142 0 3535 BARBARA HOGAN VP OF HUMAN RESOURCES 40.00 X 126528 0 8960 CINDY YINGLING VP OF DEVELOPMENT 40.00 X 138677 0 12763 1650511 0 87509 9 0 1 0 REHAB CARE GROUP PO BOX 503534 ST LOUIS MO 631503534 REHABILITATIVE THERAPY SERVICES 3324751 JEFFREY D ECKHARDT 11525 DAMS 5 ROAD CLEAR SPRING MD 21722 CONSTRUCTION, RENOVATION 586134 JOHN HOPKINS UNIVERSITY C/O B OF A 12529 COLLECTIONS CTR CHICAGO IL 60693 CONSULTING SERVICES 191276 PARENTEBEARD LLC ONE LIBERTY PLACE 1650 MARKET STS PHILA PA 19103 ACCOUNTING SERVICES 168850 POLARIS GROUP PO BOX 741830 ATLANTA GA 303741830 CONSULTING SERVICES 133955 5 7646 35444 43090 MGT FEES-EXEMPT AFFIL. 511120 7873582 7873582 7873582 26627 66 26561 5000 0 5000 5000 5000 788709 745006 43703 43703 43703 23490 7646 30869 -7379 -7379 VISA PURCHASE REBATE 511120 55628 55628 EMA MANAGEMENT REIMB. 511120 9000 9000 THEATER PROGRAM 511120 8231 8231 3383 3383 76242 8060865 7873582 66 144127 150060 150060 1148863 47834 1092847 8182 2754696 114694 2620384 19618 38276 1594 36409 273 316901 13194 301451 2256 225317 9381 214331 1605 27230 27230 34090 34090 3863 3863 228845 9585 218385 875 1184682 3173 1178323 3186 234901 29851 180100 24950 235606 235606 967924 11149 956775 73446 23290 46019 4137 220150 149206 70944 16680 16680 CONTINUING EDUCATION 162238 9191 151384 1663 BOOKS, DUES & SUBSCRIPT 50948 48091 2857 SPECIAL EVENT EXPENSE 22623 22623 INDIRECT FUNDRAISING EX 16391 16391 3725 2432 1293 8117455 574634 7434205 108616 573451 53581 3901494 5626494 48299 53545 30271 5530 8369483 3591497 4945576 4777986 1182685 1660840 124275 53793 1313406 1345332 12119457 13577101 1188637 859028 1500000 1500000 4253266 4047868 16886271 18761938 23828174 25168834 X -12548085 -12584676 446500 600075 392868 392868 -11708717 -11591733 12119457 13577101 -56590 166070 0 X 0 1 X 1 0 X 84020 8950 37218 35444 27948 193580 9062000 8594225 8894028 7809463 7873582 42233298 9146020 8603175 8931246 7844907 7901530 42426878 19425 4400 250 1550 3438 29063 0 19425 4400 250 1550 3438 29063 42397815 71220 94609 92796 43301 31627 333553 71220 94609 92796 43301 31627 333553 109239 216070 109641 106705 122378 664033 9326479 8913854 9133683 7994913 8055535 43424464 0.97640 0.97710 0.00770 0.00870 X SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2009 AMOUNT: $ 4,948. 2010 AMOUNT: $ 201,056. 2011 AMOUNT: $ 100,641. 2012 AMOUNT: $ 97,705. 2013 AMOUNT: $ 59,011. EMA MGT - REIM - 2009 AMOUNT: $ 104,291. 2010 AMOUNT: $ 15,014. 2011 AMOUNT: $ 9,000. 2012 AMOUNT: $ 9,000. 2013 AMOUNT: $ 9,000. SPECIAL EVENT INCOME - 2013 AMOUNT: $ 54,367. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 2.00 1 0 0.00 0 600832 27509 143467 17704 754104 527176 32984 65448 24776 600832 522286 35610 -19390 11330 527176 1267051 91418 78990 915173 522286 2264709 80800 -146359 929037 3062 1267051 0.00000 0.57400 0.42600 0 0 1276905 1276905 5234178 1859214 3374964 1858275 1732283 125992 125 125 4777986 DUE FROM AFFILIATES 1345332 1345332 DUE TO AFFILIATES 18761938 18761938 X 8261445 166070 166070 8095375 3863 -30869 -27006 8068369 8144461 30869 30869 8113592 3863 3863 8117455 PART II, LINE 3: EXPLANATION: THE CONSERVATION EASEMENT IS OF MINIMAL ACREAGE AND SUBSEQUENTLY IS NOT VALUED FOR INCLUSION IN THE FINANCIAL STATEMENTS. PART V, LINE 4: EXPLANATION: THE ENDOWMENT FUNDS FOR EPISCOPAL MINISTRIES TO THE AGING ARE USED TO REIMBURSE EMPLOYEES FOR CONTINUING EDUCATION. PART X, LINE 2: EMA 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. EMA AND ITS NOT-FOR-PROFIT AFFILIATES FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS AND EMA MANAGEMENT'S FEDERAL U.S. CORPORATION INCOME TAX RETURN FOR THE YEARS ENDED DECEMBER 31, 2012, 2011, AND 2010 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES -30,869. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 30,869. 0 THE COPPER RIDGE INSTITUTE INC 576 JOHNSVILLE ROAD ELDERSBURG MD 21784 522139438 501(C)(3) 150000 TO PROVIDE SUPPORT TO CARRY OUT THE MISSION OF THIS RELATED ORGANIZATION. PART I, LINE 2: THE GRANT WAS PROVIDED TO A RELATED ORGANIZATION. MANAGEMENT HAS OVERSIGHT OF BOTH ENTITIES AND ENSURES THAT ALL MONIES PROVIDED ARE USED FOR ITS RELATED ORGANIZATION'S EXEMPT PURPOSE. 1 X X X 0 0 0 0 0 0 0 1 0 JACLYN HARRIS PRESIDENT 410000 0 45000 0 900 0 5992 0 11916 0 473808 0 0 0 WILLIAM FISHER III CFO 218099 0 0 0 708 0 2250 0 10819 0 231876 0 0 0 DAVID PAGANO VP OF CLINICAL OPERATIONS 215028 0 0 0 776 0 2649 0 6968 0 225421 0 0 0 SEAN O'CONNOR VP OF MARKETING, SALES & PR 199875 0 0 0 720 0 2921 0 14241 0 217757 0 0 0 JAYSON LUCKENBAUGH VP FOR FINANCE 154500 0 0 0 558 0 2258 0 2237 0 159553 0 0 0 CINDY YINGLING VP OF DEVELOPMENT 138178 0 0 0 499 0 2020 0 10743 0 151440 0 0 0 PART I, LINE 7 THE DECISION TO AWARD A BONUS TO THE PRESIDENT/CEO IS DETERMINED BY CONTRACT AND THE EXECUTIVE COMMITTEE OF THE BOARD. BONUSES TO OTHER KEY LEADERSHIP ARE REVIEWED AND GRANTED BY THE PRESIDENT/CEO ON A DISCRETIONARY BASIS. JACLYN HARRIS WAS GRANTED A BONUS DURING THE CALENDAR YEAR. FORM 990, PART VI, SECTION B, LINE 11 THE PROCESS TO REVIEW THE FORM 990 IS AS FOLLOWS: 1) THE FINANCE STAFF REVIEWS THE RETURN FOR ACCURACY AND COMPLETENESS. 2) THE RETURN IS PRESENTED TO THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES FOR THEIR REVIEW AND APPROVAL. 3) ONCE APPROVED BY THE FINANCE COMMITTEE, THE 990 IS RELEASED TO THE ENTIRE BOARD OF TRUSTEES FOR APPROVAL PRIOR TO THE RETURN BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST DISCLOSURE FORMS ARE DISTRIBUTED TO MEMBERS OF THE SENIOR LEADERSHIP TEAM IN JANUARY EACH YEAR. THE REMAINING MANAGEMENT STAFF AND TRUSTEE MEMBERS RECEIVE FORMS IN EARLY JUNE. THE COMPLETED FORMS ARE RETURNED TO HUMAN RESOURCES. A REPORT IS PREPARED SHOWING ALL CONFLICT OF INTEREST DISCLOSURES. THIS REPORT IS PRESENTED AT THE JULY MEETING OF THE AUDIT COMMITTEE. IF A CONFLICT OF INTEREST IS DETERMINED TO EXIST, THOSE WITH WHOM THERE IS A CONFLICT ABSTAIN FROM BEING INVOLVED IN DISCUSSIONS AND/OR DECISIONS REGARDING THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT/CEO'S PERFORMANCE IS REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE. THE PRESIDENT/CEO PREPARES A COMPREHENSIVE REPORT SHOWING THE RESULTS OF HIS/HER WORK DURING THE PAST YEAR AND GOALS FOR THE COMING YEAR. THIS REPORT IS REVIEWED BY THE EXECUTIVE COMMITTEE WHICH DETERMINES THE ONGOING COMPENSATION FOR THE PRESIDENT/CEO. THE COMMITTEE GIVES THIS INFORMATION TO THE CFO WHO THEN SENDS IT TO VP OF HUMAN RESOURCES FOR PROCESSING. IN THE CASE OF A NEW CEO, A SEARCH FIRM IS USED TO NEGOTIATE SALARY AND BENEFITS DIRECTLY WITH THE CANDIDATE. THE SALARY IS NEGOTIATED TAKING INTO CONSIDERATION COMPARABLE SALARIES IN THE INDUSTRY TO DETERMINE A COMPENSATION PACKAGE WITHIN FAIR MARKET RANGE. THE PROCESS IS ALSO DOCUMENTED IN MINUTES DURING AN EXECUTIVE SESSION. COMPENSATION FOR OTHER KEY EMPLOYEES IS DETERMINED BY THE CEO USING SIMILAR METHODS. SENIOR MANAGEMENT POSITIONS ARE PAID ACCORDING TO RESPONSIBILITY IN THE COMPANY, EXPERIENCE, CREDENTIALS, AND MANAGEMENT AND LEADERSHIP SKILLS. 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. FORM 990, PAGE 5, PART V, LINE 1A THE FILING ORGANIZATION, EMA, INC., IS THE PARENT COMPANY WITHIN A GROUP WITH OF SEVEN ENTITIES. AS THE PARENT, EMA, INC. PERFORMS A VARIETY OF MANAGEMENT FUNCTIONS, OF WHICH FILING FORMS 1099 IS ONE. EMA, INC. FILES ALL 1099 FORMS FOR THE WHOLE GROUP AND, AS SUCH, REPORTS ALL 1099S FOR THE GROUP. PLEASE SEE SCHEDULE R FOR A FULL LIST OF AFFILIATE COMPANIES. FORM 990, PAGE 5, PART V, LINE 2A THE FILING ORGANIZATION, EMA, INC., IS THE PARENT WITHIN A GROUP OF SEVEN ENTITIES, AND PERFORMS A VARIETY OF MANAGEMENT FUNCTIONS FOR THE WHOLE GROUP. EMA, INC. FILES ALL W-2 FORMS FOR THE GROUP UNDER ITS OWN EIN, BUT ALLOCATES EMPLOYEES TO THE APPROPRIATE ENTITY FOR SALARY REPORTING PURPOSES. EACH ORGANIZATION WITHIN THE GROUP REPORTS THE NUMBER OF EMPLOYEES ALLOCATED ON ITS OWN FORM 990. PLEASE REFER TO SCHEDULE R FOR A FULL LIST OF AFFILIATES. COPPER RIDGE INC 576 JOHNSVILLE RD ELDERSBURG MD 21784 521750659 OPERATES A LONG-TERM CARE FACILITY MD 501(C)(3) 9 EPISCOPAL MINISTRIES TO THE AGING INC 1 EMA HEALTH SERVICES INC 576 JOHNSVILLE RD ELDERSBURG MD 21784 521234495 ARRANGES FOR THE PROVISION OF MEDICAL AND MEDICAL DIRECTOR SERVICES MD 501(C)(3) 9 EPISCOPAL MINISTRIES TO THE AGING INC 1 FAIRHAVEN INC 576 JOHNSVILLE RD ELDERSBURG MD 21784 237405177 OPERATES NON-PROFIT HOMES FOR THE AGING MD 501(C)(3) 9 EPISCOPAL MINISTRIES TO THE AGING INC 1 THE COPPER RIDGE INSTITUTE INC 576 JOHNSVILLE RD ELDERSBURG MD 21784 522139438 OPERATES AN INSTITUE FOCUSING ON EDUCATION AND RESEARCH MD 501(C)(3) 9 EPISCOPAL MINISTRIES TO THE AGING INC 1 THE WILLIAM HILL MANOR INC 576 JOHNSVILLE RD ELDERSBURG MD 21784 200495182 OPERATES A NON-PROFIT HOME FOR THE AGING MD 501(C)(3) 9 EPISCOPAL MINISTRIES TO THE AGING INC 1 BUCKINGHAM'S CHOICE INC 576 JOHNSVILLE RD ELDERSBURG MD 21784 521929311 OPERATES A NON-PROFIT HOME FOR THE AGING MD 501(C)(3) 9 EPISCOPAL MINISTRIES TO THE AGING INC 1 EMA MANAGEMENT INC 576 JOHNSVILLE RD ELERSBURG MD 21784 521547917 SENIOR LIVING CONSULTING SERVICES MD N/A C 1.00000 1 0 1 0 1 1 0 0 0 0 1 1 1 1 0 1 1 0 1 0 FAIRHAVEN INC D 13586604 THE WILLIAM HILL MANOR INC D 5469544 THE COPPER RIDGE INSTITUTE INC D 346600 EMA MANAGEMENT INC D 504888 COPPER RIDGE INC D 296862 WILLIAM HILL MANOR INC L 1725000 BUCKINGHAM'S CHOICE INC L 1818773 FAIRHAVEN INC L 2651576 COPPER RIDGE INC L 1678233 FAIRHAVEN INC J 435685 COPPER RIDGE INC J 249609 BUCKINGHAM'S CHOICE INC J 110477 COPPER RIDGE INC E 4047868 THE WILLIAM HILL MANOR INC E 1709725 BUCKINGHAM'S CHOICE INC E 2762576 THE COPPER RIDGE INSTITUTE INC B 150000