2013-10-11T12:39:52-05:00 2012-12-31 232932984 PARENTEBEARD LLC 1869 CHARTER LANE STE 301 LANCASTER PA 17601 990 2012-01-01 521710891 EPISCOPAL MINISTRIES TO THE AGING INC EPIS 4109702000 576 JOHNSVILLE ROAD ELDERSBURG MD 21784 WILLIAM A FISHER III 4109702000 2013-10-09 1 MICHAEL S FREY P00327329 7173935696 2012 2016-02-25 16:41:14Z WILLIAM A FISHER III 576 JOHNSVILLE ROAD ELDERSBURG MD 21784 8010973 0 X WWW.EMASENIORCARE.ORG X 1974 MD PARENT ENTITY TO NON-PROFIT PROVIDERS OF LONG-TERM CARE TO AGING PEOPLE. 15 14 53 14 15763 12948 37218 35444 8894028 7809464 89285 53560 114641 112505 9135172 8010973 200000 150335 0 0 5218231 4409086 0 0 81509 4127420 3220141 9545651 7779562 -410479 231411 10139990 12119457 22183102 23828174 -12043112 -11708717 WE ARE AN ORGANIZATION GRACED BY THE PASSION, TALENT AND COMMITMENT OF OUR PEOPLE AND TOGETHER WE ARE CREATING COMMUNTIY. 0 0 603166 150335 7809464 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. 603166 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 1 0 0 1 172 0 1 53 1 1 1 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 JAYSON LUCKENBAUGH VP FOR FINANCE 4109702073 576 JOHNSVILLE ROAD ELDERSBURG MD 21784 GENE C PARKER JR 0.40 1.60 X 0 0 0 DIXON HARVEY 0.40 1.60 X 0 0 0 GEORGE TULLOCH 0.40 1.60 X 0 0 0 FRED DEMERS 0.40 1.60 X 0 0 0 CRAIG MEDLYN 0.40 1.60 X X 0 0 0 LORNA HOUSE 0.40 1.60 X 0 0 0 STUART A SMITH III 0.40 1.60 X X 0 0 0 JACLYN HARRIS 4.00 36.00 X X 440990 0 18848 BRUCE A CALVERT 0.40 1.60 X 0 0 0 RT REV EUGENE T SUTTON 0.40 1.60 X 0 0 0 REV ANGELA SHEPHERD 0.40 1.60 X 0 0 0 JOHN W BOYNTON JR 0.40 1.60 X 0 0 0 EDWARD L WADDELL 0.40 1.60 X 0 0 0 MANUEL ABARRAGAN 0.40 1.60 X 0 0 0 REV ANN BOYD 0.40 1.60 X 0 0 0 WILLIAM FISHER III 4.00 36.00 X 241924 0 16065 DAVID PAGANO 40.00 X 223026 0 8685 SEAN O'CONNOR 40.00 X 195772 0 16043 JAYSON LUCKENBAUGH 40.00 X 132579 0 5361 CYNTHIA YINGLING 40.00 X 148559 0 13513 CHRISTINE HUGHES 40.00 X 152775 0 5093 BARBARA HOGAN 40.00 X 134885 0 11521 KATHLEEN CURRY 38.00 2.00 X 128977 0 10649 1799487 0 105778 9 0 1 0 REHAB CARE GROUP PO BOX 503534 ST LOUIS MO 631503534 REHABILITATIVE THERAPY SERVICES 3403099 JEFFREY D ECKHARDT 11525 DAM 5 ROAD CLEAR SPRING MD 21722 CONSTRUCTION/RENOVATION 208764 JOHN HOPKINS SCHOOL OF MEDICINE 600 N WOLFE STREET MEYER 218 BALTIMORE MD 21287 CONSULTING SERVICES 200136 PARENTEBEARD LLC ONE LIBERTY PLACE 1650 MARKET STS PHILADELPHIA PA 19103 ACCOUNTING SERVICES 175450 KGRW & ASSOCIATES LLC 3306 GREENWAY DRIVE ELLICOTT CITY MD 21042 CONSULTING SERVICES 108938 5 35444 35444 SERVICES TO EXEMPT AFF 511120 7809464 7809464 7809464 37501 15763 21738 5800 0 5800 5800 5800 16059 0 16059 16059 16059 OTHER INCOME 511120 97705 97705 EMA MANAGEMENT REIMBUR 511120 9000 9000 106705 8010973 7809464 15763 150302 150335 150335 717826 40050 672497 5279 3078119 171740 2883742 22637 63844 3562 59812 470 262584 14651 246002 1931 286713 15997 268607 2109 12156 12156 30400 30400 1203 1203 231913 5250 225911 752 1227884 5922 1217541 4421 194314 7831 180369 6114 142753 142753 955985 16421 939564 56999 14937 36555 5507 207630 152347 55283 17878 17878 CONTINUING EDUCATION 87874 4123 81499 2252 INDIRECT FUNDRAISING EX 28000 28000 BOOKS, DUES & SUBSCRIPT 24588 22551 2037 LICENSE, FEES & PERMITS 564 564 7779562 603166 7094887 81509 36399 573451 1990 0 1994444 3901494 51531 48299 71883 30271 8316924 3371348 5061521 4945576 1007843 1182685 122105 124275 1792274 1313406 10139990 12119457 729096 1188637 1500000 1500000 4446730 4253266 15507276 16886271 22183102 23828174 X -12785016 -12548085 349036 446500 392868 392868 -12043112 -11708717 10139990 12119457 231411 102984 0 X X 0 1 X 1 0 X 103721 84020 8950 37218 35444 269353 8215993 9062000 8594225 8894028 7809463 42575709 8319714 9146020 8603175 8931246 7844907 42845062 19425 4400 250 1550 25625 0 19425 4400 250 1550 25625 42819437 78748 71220 94609 92796 43301 380674 78748 71220 94609 92796 43301 380674 55365 109239 216070 109641 106705 597020 8453827 9326479 8913854 9133683 7994913 43822756 0.97710 0.97810 0.00870 0.00990 X SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2008 AMOUNT: $ 23,320. 2009 AMOUNT: $ 4,948. 2010 AMOUNT: $ 201,056. 2011 AMOUNT: $ 100,641. 2012 AMOUNT: $ 97,705. EMA MGT - REIM - 2008 AMOUNT: $ 32,045. 2009 AMOUNT: $ 104,291. 2010 AMOUNT: $ 15,014. 2011 AMOUNT: $ 9,000. 2012 AMOUNT: $ 9,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 2.00 1 0 0.00 0 527176 32984 65448 24776 600832 522286 35610 -19390 11330 527176 1267051 91418 78990 915173 522286 2264709 80800 -146359 929037 3062 1267051 2163084 1240773 -142960 8000 985376 2812 2264709 0.00000 0.65390 0.34610 0 0 1276905 1276905 5234178 1710008 3524170 1805841 1661340 144501 4945576 DUE FROM AFFILIATES 1313406 1313406 DUE TO AFFILIATES 16886271 16886271 X 8112754 102984 102984 8009770 1203 1203 8010973 7778359 0 7778359 1203 1203 7779562 EXPLANATION OF CHANGES TO CONSERVATION EASEMENTS: PART II, LINE 3: PART II, LINE 3: THE CONSERVATION EASEMENT IS OF MINIMAL ACREAGE AND SUBSEQUENTLY IS NOT VALUED FOR INCLUSION IN THE FINANCIAL STATEMENTS. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: PART V, LINE 4: THE ENDOWMENT FUNDS FOR EPISCOPAL MINISTRIES TO THE AGING ARE USED TO REIMBURSE EMPLOYEES FOR CONTINUING EDUCATION. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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, 2011, 2010, AND 2009 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. 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. PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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 X 0 0 0 0 0 0 0 1 0 JACLYN HARRIS 400000 0 40000 0 990 0 5000 0 13848 0 459838 0 0 0 WILLIAM FISHER III 219530 0 21523 0 871 0 4818 0 11247 0 257989 0 0 0 DAVID PAGANO 210000 0 0 0 13026 0 1213 0 7472 0 231711 0 0 0 SEAN O'CONNOR 195000 0 0 0 772 0 1950 0 14093 0 211815 0 0 0 CYNTHIA YINGLING 134808 0 13216 0 535 0 2958 0 10555 0 162072 0 0 0 CHRISTINE HUGHES 138633 0 13592 0 550 0 3042 0 2051 0 157868 0 0 0 PART I, LINE 7 THE DECISION FOR 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. BOTH JACLYN HARRIS AND WILLIAM FISHER WERE GRANTED BONUSES 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. THEY DETERMINE THE ONGOING COMPENSATION FOR THE PRESIDENT/CEO. THEY GIVE 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. AUDIT OVERSIGHT: FORM 990, PAGE 12, PART XI, LINE 2C THE AUDIT COMMITTEE REVIEWS THE DRAFTS OF THE AUDIT AND THE MANAGEMENT LETTER AND RECOMMENDS ACCEPTANCE TO THE FULL EMA BOARD. IN ADDITION, THE COMMITTEE REVIEWS THE MANAGEMENT RESPONSE TO THE MANAGEMENT LETTER AND ALSO REVIEWS RESPONSES TO CONFLICT OF INTEREST QUESTIONNAIRES. THE AUDIT COMMITTEE CONSISTS OF BOARD MEMBERS. THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS. 1099 REPORTING: FORM 990, PAGE 5, PART V, LINE 1A THE FILING ORGANIZATION, EMA, INC., IS THE PARENT COMPANY WITHIN A GROUP WITH SIX OTHER 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. W-2 REPORTING: 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. 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