2013-11-14T13:52:11-06:00 2012-12-31 232932984 PARENTEBEARD LLC 1650 MARKET STREET SUITE 4500 PHILADELPHIA PA 19103 990 2012-01-01 231382402 FREDERICK MENNONITE COMMUNITY FRED 6107547878 2849 BIG ROAD PO BOX 498 FREDERICK PA 194350498 JOHN HENDRICKSON 6107547878 2013-11-06 1 JULIUS C GREEN CPA JD P00350393 2159720701 2012 2016-02-24 21:20:13Z FREDERICK LIVING JOHN HENDRICKSON 2849 BIG ROAD PO BOX 498 FREDERICK PA 194350498 16497747 0 X WWW.FREDERICKLIVING.ORG X 1896 PA A WELCOMING, FAITH-BASED CONTINUING CARE RETIREMENT COMMUNITY OFFERING VARIOUS SERVICES. 10 10 354 10 16468 468 67654 86553 16650774 16183579 20773 22132 191427 199748 16930628 16492012 18730 8777 0 0 8634690 8683002 0 0 0 8237261 8714023 16890681 17405802 39947 -913790 35643924 36738380 29622398 28387063 6021526 8351317 X IN THE SPIRIT OF CHRISTIAN LOVE, FREDERICK MENNONITE COMMUNITY CARES FOR AND ENRICHES THE LIVES OF OLDER ADULTS, WHILE VALUING THE STAFF, VOLUNTEERS AND COMMUNITY THAT SERVE THEM. 0 1 15453429 8777 16183579 FREDERICK MENNONITE COMMUNITY ("FMC") OPERATED A CONTINUING CARE RETIREMENT COMMUNITY, WHICH PROVIDED HOUSING, HEALTH CARE, AND OTHER RELATED SERVICES TO ELDERLY RESIDENTS THROUGH THE OPERATION OF A 61-BED NURSING FACILITY, A 104-BED PERSONAL CARE FACILITY, 31 ASSISTED LIVING DEMENTIA UNITS, AND 107 INDEPENDENT LIVING APARTMENTS AND COTTAGES. FMC WAS ALSO LICENSED FOR 42 ADULT DAY CARE CLIENTS UNTIL JULY 2012.FMC ALSO PROVIDED CHARITY CARE TO RESIDENTS WHO MET CERTAIN CRITERIA WITHOUT CHARGE OR AT AMOUNTS LESS THAN ESTABLISHED RATES. CHARGES FORGONE FOR SERVICES RENDERED AND SUPPLIES FURNISHED UNDER THE CHARITY CARE POLICY AMOUNTED TO APPROXIMATELY $239,000 IN 2012.IN 2012, FMC PROVIDED APPROXIMATELY $1,145,000 TOWARD DIRECT BENEVOLENT CARE AND SUBSIDIZED ALLOWANCES TO RESIDENTS. IN ADDITION, FMC CONTRIBUTED FINANCIALLY TO MORE THAN TWO DOZEN NON-PROFIT ORGANIZATIONS INCLUDING THE AMERICAN CANCER SOCIETY, LOCAL AMBULANCE AND FIRE COMPANIES, AND A VARIETY OF MINISTRIES LOCATED THROUGHOUT THE AREA. FREDERICK MENNONITE COMMUNITY ALSO ALLOWS LOCAL ORGANIZATIONS/GROUPS TO MEET ON CAMPUS AT NO CHARGE. THESE GROUPS HAVE INCLUDED THE ALZHEIMER'S SUPPORT GROUP, TRICOUNTY COMMUNITY NETWORK, ROTARY CLUBS AND CHURCH GROUPS. WE ARE COMMITTED TO PARTNERING WITH OUR LOCAL COMMUNITY AND HAVING A POSITIVE IMPACT THROUGH COLLABORATION AND ACTIVE PARTICIPATION. 15453429 1 1 0 0 0 0 0 0 0 0 1 0 0 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 0 0 0 0 0 0 1 1 1 0 0 1 19 0 1 354 1 1 1 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X JOHN HENDRICKSON 6107547878 2849 BIG ROAD RT 73 PO BOX 498 FREDERICK PA 19435 ROBERT BRICKER 1.00 X X 0 0 0 KATHY KOLARZ HERB 1.00 X X 0 0 0 H RAY MININGER 1.00 X X 0 0 0 JAMES LONGACRE 1.00 X 0 0 0 AMY CUMMINGS-LEIGHT 1.00 X 0 0 0 CYNTHIA RAUB 1.00 X 0 0 0 DON DRESSLER 1.00 X 0 0 0 ESTHER ALAMPALLY 1.00 X 0 0 0 JOHN ZUCHERO 1.00 X 0 0 0 HARVEY BAUMAN 1.00 X 0 0 0 JOHN HENDRICKSON 39.80 0.20 X 160914 0 19333 JOHN DUBYK 39.80 0.20 X 120871 0 16061 MICHELLE RASSLER 39.80 0.20 X 100377 0 14677 382162 0 50071 3 0 1 0 SODEXHO PO BOX 536922 ATLANTA GA 30353 FOOD SERVICE/ HOUSEKEEPING MANAGEMENT 1708564 SUNDANCE REHABILITATION 6549 PAYSPHERE CIRCLE CHICAGO IL 60674 THERAPY PROVIDER 749048 ESP CENTERBOARD PO BOX 9677 UNIONDALE NY 11555 ELECTRICITY 484223 LATSHA DAVIS & MCKENNA 1700 BENT CREEK BLVD SUITE 140 MECHANICSBURG PA 17050 LEGAL SERVICES 373330 PHOEBE PHARMACY BILLING 6520 STONEGATE DRIVE ALLENTOWN PA 18106 PHARMACY PROVIDER 167669 13 5520 81033 86553 NET RESIDENT SVC REV 623000 15943101 15943101 PA NURSING HM ASSESSMT 623000 137231 137231 ADULT DAY SERVICES REV 623000 103247 103247 16183579 22535 22535 5216 686 4530 4530 4530 403 -403 -403 -403 0 5520 4646 -4646 -4646 MEAL REV 722210 67384 67384 BARBER/BEAUTY SHOP REV 812900 60682 60682 RRG POLICYHLDR DISTRIB 900099 43400 43400 28398 16468 11930 199864 16492012 16183579 16468 205412 X 8777 8777 6946462 6136736 809726 217311 217311 859748 729061 130687 659481 598380 61101 118170 118170 20633 20633 76438 76438 7108 7108 1784770 1599625 185145 74708 3741 70967 559522 446686 112836 43901 12308 31593 1201954 1201954 7307 3657 3650 30611 22073 8538 481878 481878 2278022 2278022 175388 158066 17322 FOOD, ENTERTAINMENT & A 875185 851883 23302 REPAIRS & MAINTENANCE 215629 215469 160 PHARMACY 180544 180544 PA NURSING HOME ASSESSM 135890 135890 446365 270509 175856 17405802 15453429 1952373 0 600 599 3843590 2643745 679727 851060 249052 319118 52649424 24394738 29786689 28254686 3153277 1084266 1515895 35643924 36738380 1119872 1108487 5581370 5735568 16257119 15210922 462444 93849 6201593 6238237 29622398 28387063 X 5281211 7135863 740315 1215454 6021526 8351317 35643924 36738380 X -913790 3243581 X 0 1 X 1 0 X 53471 70237 138898 67654 86553 416813 15147656 15415283 15671069 16650774 16183579 79068361 15201127 15485520 15809967 16718428 16270132 79485174 0 0 0 79485174 99083 36445 37206 35240 27751 235725 7857 1468 9325 99083 36445 37206 43097 29219 245050 145674 160353 223502 170820 199864 900213 15445884 15682318 16070675 16932345 16499215 80630437 0.98580 0.98540 0.00300 0.00460 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 45961731 21038277 24923454 5197011 3068893 2128118 1490682 287568 1203114 28254686 RESIDENT TRUST FUNDS AND OTHER 32882 REFUNDABLE FEES AND DEPOSITS 6205355 6238237 X 16538860 41516 41516 16497344 -5332 -5332 16492012 17411134 5332 5332 17405802 0 17405802 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE CORPORATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES 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 DETERMINED THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2012 AND 2011. THE CORPORATION'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX FOR 2011, 2010, AND 2009 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 2D - OTHER ADJUSTMENTS: VALUATION GAIN, BENEFICIAL INTEREST IN PERPETUAL TRUSTS 41,516. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES -4,646. RENTAL EXPENSES -686. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 4,646. RENTAL EXPENSES 686. X X X 0 0 0 0 0 0 0 0 0 JOHN HENDRICKSON 160914 0 0 0 0 0 12234 0 7099 0 180247 0 0 0 A FRANCONIA TWP INDUSTRIAL DEVELOPMENT AUTHORITY 232268091 2005-11-17 5000000 TO FINANCE CONSTRUCTION, DESIGN AND RENOVATION COSTS, AND ISSUANCE COSTS 0 0 0 B FRANCONIA TWP INDUSTRIAL DEVELOPMENT AUTHORITY 232268091 2007-12-14 1500000 TO FINANCE CONSTRUCTION, DESIGN AND RENOVATION COSTS, AND ISSUANCE COSTS 0 0 0 C FRANCONIA TWP INDUSTRIAL DEVELOPMENT AUTHORITY 232268091 2009-03-26 3500000 TO FINANCE CONSTRUCTION, DESIGN AND RENOVATION COSTS, AND ISSUANCE COSTS 0 0 0 A 1101755 5000000 87348 4912652 2006 0 0 1 1 B 237158 1500000 35009 1464991 2008 0 0 1 1 C 350779 3500000 60037 3439963 2009 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 0 0 A 0 SCHEDULE K, PART III LINE 9; PART IV LINE 7; AND PART V FREDERICK MENNONITE COMMUNITY IS IN THE PROCESS OF PUTTING FORMAL WRITTEN POLICIES IN PLACE TO MONITOR AND COMPLY WITH ALL BOND REQUIREMENTS, INCLUDING ANY POTENTIAL VIOLATIONS OF FEDERAL TAX REQUIREMENTS. CHANGES IN PROGRAM SERVICES FORM 990, PART III, LINE 3 THE ADULT DAY CARE CENTER DISCONTINUED OPERATIONS IN JULY 2012. FORM 990, PART VI, SECTION B, LINE 11 PRIOR TO THE SUBMISSION OF THE FORM 990, THE FINANCE COMMITTEE OF THE BOARD REVIEWED THE 990. EACH BOARD MEMBER ALSO RECEIVED A DRAFT OF THE 990 FOR COMMENT. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS LOOKS AT THE SELF-MONITORING CONFLICT OF INTEREST POLICY AND EACH MEMBER IS REQUIRED TO DECLARE IF HE OR SHE NEEDS TO ABSTAIN FROM A VOTE WHERE THERE IS A POTENTIAL CONFLICT OF INTEREST. AS FOR COMPLIANCE, WE CONTRACT WITH FRIENDS SERVICE ALLIANCE WHICH PROVIDE OVERSIGHT OF OUR COMPLIANCE PROGRAM WHICH INCLUDES QUARTERLY LIAISON MEETINGS, QUARTERLY ON-SIGHT VISITS, AND A 24 HOUR HOTLINE. ALSO THE INTERNAL CORPORATE COMPLIANCE LIAISON PRESENTS A CORPORATE COMPLIANCE REVIEW AT THE MONTHLY EMPLOYEE/NEW EMPLOYEE ORIENTATION. FORM 990, PART VI, SECTION B, LINE 15 THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS ANNUALLY REVIEWS A PROPOSED BUDGET FOR THE UPCOMING BUDGETED YEAR. WITHIN THE INFORMATION IS A DETAILED SALARY & WAGE ANALYSIS THAT DETAILS EACH POSITION WITHIN THE ORGANIZATION. EACH POSITION IS COMPARED TO A BENCHMARKED SALARY & WAGE SURVEY AND WAGES ARE ADJUSTED TO THE MEDIAN WAGES OF THE BENCHMARKED SURVEY. THE FINANCE COMMITTEE REVIEWS AND APPROVES THIS DETAILED SALARY & WAGE REPORT AS WELL AS THE BUDGET AS A WHOLE. REVIEW AND APPROVAL PROCESS IS DOCUMENTED VIA COMMITTEE MINUTES. 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. OTHER FEES FORM 990, PART IX, LINE 11G CONSULTANTS: PROGRAM SERVICE EXPENSES 1,262,026. MANAGEMENT AND GENERAL EXPENSES 151,707. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,413,733. OUTSIDE LABOR: PROGRAM SERVICE EXPENSES 150,455. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 150,455. PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 187,144. MANAGEMENT AND GENERAL EXPENSES 33,438. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 220,582. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: VALUATION LOSS, BENEFICIAL INTEREST IN PERPETUAL TRUSTS 41,516. TRANSFER OF NET ASSETS FROM THE FOUNDATION UPON DISSOLUTION 3,202,065. FREDERICK MENNONITE COMMUNITY FOUNDATION 2849 BIG ROAD PO BOX 498 FREDERICK PA 194350498 232998279 TO SOLICIT AND RECEIVE CHARITABLE CONTRIBUTIONS FOR THE BENEFIT OF FMC PA 501(C)(3) 11A FREDERICK MENNONITE COMMUNITY 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 FREDERICK MENNONITE COMMUNITY FOUNDATION S 3202065 COST BASIS