2013-01-24T13:00:53-06:00 2012-06-30 232932984 PARENTEBEARD LLC 221 W PHILADELPHIA STREET SUITE 200 YORK PA 174012993 990 2011-07-01 231425014 BRETHREN VILLAGE BRET 7175692657 3001 LITITZ PIKE PO BOX 5093 LANCASTER PA 176065093 PAMELA S FORMICA 7175692657 2013-01-21 1 JULIUS GREEN CPA P00350393 7178467000 2011 2016-02-25 16:41:14Z PAMELA S FORMICA 3001 LITITZ PIKE PO BOX 5093 LANCASTER PA 176065093 46369206 0 X WWW.BV.ORG X 1897 PA TO PROVIDE A CONTINUUM OF SERVICES AND CHRIST-LIKE CARE TO SUPPORT THE AGING PROCESS. 17 17 618 500 35799 -3138 1124308 1010179 28836627 31892217 643729 504787 970409 265918 31575073 33673101 0 0 0 0 15769561 16055487 0 0 96511 22097425 22239910 37866986 38295397 -6291913 -4622296 187210380 171045778 178631776 168473892 8578604 2571886 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 12138713 11700490 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 42,800 RESIDENT DAYS OF NURSING SERVICE WERE PROVIDED DURING THE YEAR ENDED JUNE 30, 2012. APPROXIMATELY 46% 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. 6697101 6455327 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 48,000 RESIDENT DAYS OF PERSONAL CARE SERVICES WERE PROVIDED DURING THE YEAR ENDED JUNE 30, 2012. ROUND-THE-CLOCK PERSONALIZED CARE IS PROVIDED TO RESIDENTS IN COMFORTABLE, HOME-LIKE APARTMENTS OR SUITES. APPROXIMATELY 15% OF THE RESIDENTS RECEIVING SERVICES WERE SUBSIDIZED THROUGH GOVERNMENT AND ORGANIZATIONAL ASSISTANCE. BENEVOLENT CARE OF APPROXIMATELY $700,000 WAS PROVIDED IN THIS FISCAL YEAR. 13204606 12727905 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 238,000 RESIDENT DAYS OF RESIDENTIAL LIVING WERE RECORDED DURING THE YEAR ENDED JUNE 30, 2012. 1046267 1008495 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. 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. 1046267 1008495 33086687 1 1 0 0 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 84 0 1 618 1 1 1 0 0 0 0 1 1 0 0 0 0 X 17 17 0 0 0 0 0 0 1 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 X F BARRY SHAW 1.50 X X 0 0 0 CAROL D HESS 1.50 X X 0 0 0 DAVID L HAWTHORNE 1.50 X X 0 0 0 STEVEN L FAUS 1.50 X X 0 0 0 STEVEN L EDRIS 1.50 X X 0 0 0 EVELYN I DEHMEY 1.50 X 0 0 0 DOUGLAS F DEIHM 1.50 X 0 0 0 ALAN R OVER 1.50 X 0 0 0 WILBUR G ROHRER 1.50 X 0 0 0 LARRY D SAUDER 1.50 X 0 0 0 S JOAN HERSHEY 1.50 X 0 0 0 HENRY H GIBBEL 1.50 X 0 0 0 KATHY M LONG 1.50 X 0 0 0 JOHN N SNADER 1.50 X 0 0 0 CARROLL L KREIDER 1.50 X 0 0 0 LEON E WHITEMAN 1.50 X 0 0 0 LINDA J HECK 1.50 X 0 0 0 GARY N CLOUSER 39.00 X 193118 0 19181 PAMELA S FORMICA 39.00 X 120045 0 17837 PHILIP S HOLLINGER 40.00 X 121638 0 19752 434801 0 56770 3 0 1 0 SODEXO INC & AFFILIATES PO BOX 360170 PITTSBURGH PA 15251 DINING SERVICES 1714257 AEGIS THERAPIES INC PO BOX 8103 FORT SMITH AR 72902 THERAPY SERVICES 773282 TAYLOR BRAND GROUP 226 N ARCH STREET LANCASTER PA 17603 ADVERTISING AGENCY 277311 MEDICAL STAFFING NETWORK LLC P0 BOX 202996 DALLAS TX 75320 NURSE AGENCY 220974 STEVENS & LEE PC PO BOX 679 READING PA 19603 ATTORNEY 169568 9 80084 930095 1010179 PERSONAL CARE AND RESI 623000 14421791 14421791 NURSING 623000 10742200 10742200 AMORT OF ADVANCE FEES 623000 3323477 3323477 OTHER RESIDENT SERVICE 623000 1288612 1288612 ANCILLARY SERVICES 623000 1107642 1107642 1008495 1008495 31892217 696446 696446 49585 27592 21993 21993 21993 12451055 8285 12641741 9258 -190686 -973 -191659 -191659 15824 80084 17514 -1690 -1690 COFFEE SHOP REVENUE 722210 150459 150459 CATERING 722320 29746 29746 INSURANCE CLAIMS 900099 20180 20180 45230 6053 39177 245615 33673101 31892217 35799 734906 480728 408248 69803 2677 11874932 10124122 1686051 64759 237656 181676 53694 2286 2572023 2165218 393730 13075 890148 758786 126518 4844 18000 18000 220305 220305 62790 62790 143010 142765 245 2894160 2307989 586171 315311 10922 304389 1085918 687381 390571 7966 1705856 1425214 280479 163 12347 9557 2767 23 32334 22475 9260 599 7226012 7226012 5968028 5968028 352880 352880 FOOD 1132196 1127141 5055 PHARMACY - DRUGS 264120 258807 5313 NURSING HOME ASSESSMENT 254769 254769 MEDICAL SUPPLIES 196198 196198 355676 190913 164889 -126 38295397 33086687 5112199 96511 3000 1950 6119300 5185224 550704 358909 3123458 1813269 260781 258530 163557139 49834848 117312280 113722291 54247465 44732871 5593392 4972734 187210380 171045778 8920718 9386944 22566241 23107066 120865000 109910000 26279817 26069882 178631776 168473892 X -3262246 -9513230 1667156 1601688 10173694 10483428 8578604 2571886 187210380 171045778 X -4622296 -1384422 X X 0 1 1 X 0 X 3405433 1481656 1548638 1014533 1010179 8460439 25387139 25746836 25967575 28836627 31908041 137846218 28792572 27228492 27516213 29851160 32918220 146306657 302000 365210 325000 720000 133500 1845710 0 302000 365210 325000 720000 133500 1845710 144460947 672188 538443 523705 617665 746031 3098032 672188 538443 523705 617665 746031 3098032 -101838 -106887 -36387 -13130 -258242 331780 403482 219875 1044441 209817 2209395 29694702 28063530 28223406 31500136 33874068 151355842 0.95440 0.95230 0.02050 0.02080 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 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 144607081 39683527 104923554 9745802 6171630 3574172 7866600 3979691 3886909 113722291 REFUNDABLE FEES AND DEPOSITS 25009968 SPLIT-INTEREST OBLIGATIONS 1057765 RESIDENT TRUST FUNDS 2149 26069882 33673101 38295397 -4622296 330431 -1714853 -1384422 -6006718 32287517 330431 -1714853 -1384422 33671939 46268 -45106 1162 33673101 38294235 45106 45106 38249129 46268 46268 38295397 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: 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 2012 OR 2011. THE CORPORATION'S FEDERAL RETURNS OF ORGANIZATION EXEMPT FROM INCOME TAX FOR THE YEARS ENDED JUNE 30, 2011, 2010, AND 2009 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT-INTEREST ADJUSTMENT -39,053. VALUATION LOSS ON BENEFICIAL INTEREST IN PERPETUAL TRUSTS -17,186. PENSION LIABILITY ADJUSTMENT -1,658,614. TOTAL TO SCHEDULE D, PART XI, LINE 8: -1,714,853. PART XII, LINE 2D - OTHER ADJUSTMENTS: PENSION LIABILITY ADJUSTMENT -1,658,614. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -39,053. VALUATION LOSS ON BENEFICIAL INTEREST IN PERPETUAL TRUSTS -17,186. PART XII, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -27,592. SPECIAL EVENT EXPENSES -17,514. PART XIII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 27,592. SPECIAL EVENT EXPENSES 17,514. BANQUET 58046 51671 6375 870 3562 3362 GOLF OUTING 37862 28413 9449 1358 6460 1902 95908 80084 15824 1358 7330 3562 5264 17514 -1690 X X 0 0 0 0 0 0 0 0 0 GARY N CLOUSER 193118 0 0 0 0 0 7712 0 11469 0 212299 0 0 0 LANCASTER COUNTY HOSPITAL AUTHORITY 236648018 514045ZC0 2008-01-23 122715000 CAMPUS REDEVELOPMENT 0 1 0 12805000 123555131 8577348 11199972 2410431 1307883 87879623 13488750 2011 0 0 0 1 0 0 0 0 0.00000 0.00000 0.00000 1 0 0 0 0 0 0 X 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 $840,131. FORM 990, PART VI, SECTION A, LINE 7B PERSONS THAT ARE MEMBERS OF THE CHURCH OF THE BRETHREN, AND THAT HAVE CONTRIBUTED $100 OR MORE, ARE ASKED TO RATIFY SELECTION OF THE INDEPENDENT ACCOUNTING FIRM. 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 POLCIY 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. 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 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 PART VII SECTION A AVERAGE HOURS PER WEEK FOR DIRECTORS FOR RELATED ORGANIZATIONS ARE .2 HOURS. AVERAGE HOURS PER WEEK FOR OFFICERS FOR RELATED ORGANIZATIONS ARE AS FOLLOWS: GARY CLOUSER - 1 HOUR PAMELA FORMICA - 1 HOUR CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 330,431. CHANGE IN VALUE OF SPLIT-INTEREST ADJUSTMENT -39,053. VALUATION LOSS ON BENEFICIAL INTEREST IN PERPETUAL TRUSTS -17,186. PENSION LIABILITY ADJUSTMENT -1,658,614. TOTAL TO FORM 990, PART XI, LINE 5: -1,384,422. 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 1 0 0 1 0 1 0 0 BRETHREN SERVICES I P 75152 FAIR MARKET VALUE BRETHREN SERVICES II P 63846 FAIR MARKET VALUE BRETHREN SERVICES I K 98918 FAIR MARKET VALUE BRETHREN SERVICES I N 65973 FAIR MARKET VALUE BRETHREN SERVICES II K 79778 FAIR MARKET VALUE BRETHREN SERVICES II N 65973 FAIR MARKET VALUE