2013-08-01T16:15:55-07:00 2012-12-31 990 2012-01-01 231381404 PHI PHI 7175028840 One Trinity Drive East Suite 201 Dillsburg PA 170198522 Jeffrey Davis 7175028840 2013-08-15 2012 2016-02-24 21:20:13Z Presbyterian Senior Living Stephen Proctor One Trinity Drive East Suite 201 Dillsburg PA 17019 19185306 0 3292 X www.presbyterianseniorliving.org X 1997 PA To offer Christian understanding, compassion and a sense of belonging to promote wholeness of body, mind and spirit. 16 16 141 10 39996 0 372953 669147 15739751 17761241 298270 754918 0 0 16410974 19185306 0 0 0 0 12292970 12683005 0 0 953703 9435654 9198488 21728624 21881493 -5317650 -2696187 22180212 28651070 26521168 38064116 -4340956 -9413046 Provide management support services for affiliates, which include nursing homes, assisted living facilities, continuing care retirement communities and low income housing facilities, allowing them to focus on quality of care for the residents. These management services include intercompany loans and fundraising expenses for its subsidiaries. (37 subsidiaries) 0 0 20435636 0 19185306 The organization considers its primary program to be general and administrative in nature. PHI d.b.a. Presbyterian Senior Living provides management support services for nursing homes, assisted living facilities, continuing care retirement communities, and low income housing facilities. These management services include fundraising for the subsidiaries. 0 0 0 20435636 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 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 1 0 0 1 84 0 1 141 1 1 1 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 PA X Jeffrey J Davis 7175028840 One Trinity Drive East Suite 201 Dillsburg PA 17019 Philip Miller 1 4 X X 0 0 0 Ann Fedorchak 1 4 X X 0 0 0 Thomas Beaver III 1 4 X 0 0 0 John Fargnoli 1 4 X 0 0 0 John Frye Jr 1 4 X 0 0 0 George Glen 1 4 X 0 0 0 Alf Halvorson 1 4 X 0 0 0 Robert A Hormell 1 4 X 0 0 0 Sharon Kelly 1 4 X 0 0 0 Howard Livingston 1 4 X 0 0 0 LeRoy Maxwell 1 4 X 0 0 0 Susan McCarter 1 4 X 0 0 0 Kathy Pearson 1 4 X 0 0 0 Susan Weiss 1 4 X 0 0 0 David Wolff 1 4 X 0 0 0 Stephen Proctor 40 0 X X 484813 0 20337 MaryAnne Adamczyk 40.00 0 X X 249428 0 13062 Jeffrey J Davis 40 0 X X 369321 0 19779 Donna Casner 40 0 X 155243 0 10102 Nancy Deibler 40 0 X 58777 0 7304 James Bernardo 40 0 X 298618 0 20337 Louise Sobke 40 0 X 186622 0 6161 Earl Evens 40 0 X 157966 0 12132 Victoria Hess 40 0 X 172410 0 5750 Diane Burfiendt 40 0 X 172148 0 18907 Dan Davis Jr 40 0 X 163422 0 18636 Louis Varella 40 0 X 149495 0 9940 2618263 0 162447 28 0 1 0 Chester C Snavely PO Box 0888 Camp Hill PA 17001 Property Management-Rent 624361 Sodexo Inc & Affiliates 4880 Paysphere Circle Chicago IL 60674 Dietary Services 369794 McNees Wallace & Nurick PO Box 1166 Harrisburg PA 17108 Legal Services 316866 Marks Thomas & Associates Inc 1414 Key Highway 2nd Floor Baltimore MD 21230 Engineering 300619 The Ulitmate Software Group Inc 1485 North Park Drive Weston FL 33326 Payroll software and support 194636 14 0 0 0 0 525000 144147 75 669147 Management Fee Income 561000 15543674 15503678 39996 0 Developer's fee income 531390 2217567 2217567 0 0 0 0 0 0 17761241 405430 405430 0 0 0 0 0 0 0 0 0 0 0 0 349488 0 0 0 349488 0 349488 0 0 349488 0 0 19185306 18126675 39996 349488 0 0 0 0 0 0 0 0 2618264 2458268 63033 96963 0 0 0 0 7663601 7017823 179944 465834 209361 192953 4948 11460 1539283 1419716 36403 83164 652496 601433 15421 35642 0 0 0 0 759736 740743 18993 0 399774 389780 9994 0 0 0 0 0 0 0 1501 1463 38 0 1747615 1648574 42271 56770 79065 29584 0 49481 899638 772433 19807 107398 2009302 1959069 50233 0 0 0 0 0 916630 889201 21172 6257 420040 371264 9520 39256 0 0 0 0 46640 45474 1166 0 162970 158896 3783 291 6843 6843 0 0 594037 579186 13790 1061 70579 68815 1638 126 Contribution expense 1069118 1069118 0 0 Bad debt expense 15000 15000 0 0 21881493 20435636 492154 953703 400 400 71953 910 15000 9157 24717 6049 0 0 0 0 17821207 24322045 0 0 287869 377908 5104249 2276961 2817568 2827288 1058825 992531 0 0 0 82673 114782 22180212 28651070 3467982 3916316 0 0 0 0 0 0 0 0 0 0 4816022 4923357 18237164 29224443 26521168 38064116 X -4367181 -9542824 26225 16135 0 113643 -4340956 -9413046 22180212 28651070 X -2696187 -159983 0 0 -1466138 -749782 X 0 1 X 1 0 X 54500 1198528 327229 372953 669147 2622357 10626686 13545655 15188627 15739751 17761241 72861960 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10681186 14744183 15515856 16112704 18430388 75484317 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 75484317 437402 346728 363538 310152 405430 1863250 0 0 0 0 0 0 437402 346728 363538 310152 405430 1863250 0 0 0 0 0 0 0 0 0 0 0 0 11118588 15090911 15879394 16422856 18835818 77347567 0.97591 0.97175 0.02409 0.02825 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 189640 189640 0 0 0 0 0 523554 212788 310766 0 3869996 2064173 1805823 0 521059 0 521059 2827288 0 Capital lease obligations 116438 Annuities payable 544074 Due from affiliates 28563931 29224443 X SchD_P10_S00_L02 Schedule D, Part X, Line 2 The Corporation follows the Financial Accounting Standards Board (FASB) accounting standard for accounting for uncertainty in income taxes. This standard clarifies the accounting for uncertainty in income taxes in a company's consolidated financial statements and 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 standard also provides guidance on derecognition, classification, interest and penalties, and disclosure. Management has determined that this standard does not have a material impact on the consolidated financial statements. X X X 0 1 0 1 1 1 1 0 0 Stephen Proctor 432377 0 47763 0 4673 0 7500 0 12837 0 505150 0 0 0 Jeffrey J Davis 337770 0 28448 0 3103 0 7500 0 12279 0 389100 0 0 0 James Bernardo 265554 0 29558 0 3506 0 7500 0 12837 0 318955 0 0 0 MaryAnne Adamczyk 219835 0 24184 0 5409 0 6648 0 6414 0 262490 0 0 0 Louise Sobke 156031 0 17027 0 13564 0 5002 0 1159 0 192783 0 0 0 Donna Casner 139542 0 15422 0 279 0 4240 0 5862 0 165345 0 0 0 Nancy Deibler 56160 0 2095 0 522 0 1728 0 5576 0 66081 0 0 0 Earl Evens 134935 0 10000 0 13031 0 0 0 12132 0 170098 0 0 0 Victoria Hess 153606 0 16763 0 2041 0 4608 0 1142 0 178160 0 0 0 Diane Burfiendt 153685 0 17444 0 1019 0 4796 0 14111 0 191055 0 0 0 Dan Davis Jr 145816 0 16413 0 1193 0 4576 0 14060 0 182058 0 0 0 Louis Varella 135273 0 12448 0 1774 0 4109 0 5832 0 159436 0 0 0 SchJ_P01_S00_L03 Schedule J, Part I, Line 3 Every year, salaries for executives are determined based on comparative data from Leading Age's sponsored salary survey called CEMO Leadership Compensation Survey. These salaries are then approved by the Board of Directors. For highest paid employees, salaries are set during the yearly budgeting process by the executive directors of each facility in conjunction with the Controller and Chief Financial Officer. These wages are also compared to market studies and are approved, in total, by the board. SchJ_P01_S00_L04 Schedule J, Part I, Line 4 During 2012, Jeff Davis participated in, and became fully vested in a supplemental nonqualified retirement plan. During 2012, Presbyterian Senior Living funded this plan for a total of $165,874. SchJ_P01_S00_L05 Schedule J, Part I, Line 5 Executive staff is given an incentive plan based on financial goals, growth and development goals, as well as, quality and resident and employee satisfaction goals. These goals need to be met not only at the corporate level, but also at a percentage of the related organizations. Presbyterian Senior Living must meet operating margin targets which exceed plan in total at both the corporate and at a majority of the facilities. SchJ_P01_S00_L06 Schedule J, Part I, Line 6 Executive staff is given an incentive plan based on financial goals, growth and development goals, as well as, quality and resident and employee satisfaction goals. These goals need to be met not only at the corporate level, but also at a percentage of the related organizations. Presbyterian Senior Living must meet operating margin targets which exceed plan in total at both the corporate and at a majority of the facilities. David Wolff Board Member and VP of Kressler, Wolff and Miller Inc. 50339 Kressler, Wolff and Miller were the insurance brokers for life, short-term and long-term disability insurance for Presbyterian Senior Living and all of its affiliates. 0 Robert Hormell Board member and First National Bank board member 1011069 Repayment of PHI affiliate loans with First National Bank 0 F990_P06_S0B_L11b Form 990, Part VI, Section B, Line 11b A copy of the 990 was provided to the organization's audit committee prior to the submission. It was reviewed in detail prior to the audit committee meeting by the Chief Financial Officer and other top executives. F990_P06_S0B_L12c Form 990, Part VI, Section B, Line 12c The compliance department annually reviews the conflict of interest disclosures remitted from the officers, directors and key employees to update and monitor any changes that could cause a potential conflict of interest. F990_P06_S0B_L15 Form 990, Part VI, Section B, Line 15 Every year, salaries for executives are determined based on comparative data from AASHA's sponsored salary survey called CEMO Leadership Compensation Survey. These salaries are then approved by the Board of Directors. For highest paid employees, salaries are set during the yearly budgeting process by the executive directors of each facility in conjunction with the Controller and Chief Financial Officer. These wages are also compared to market studies and are approved, in total, by the board. F990_P06_S0C_L19 Form 990, Part VI, Section C, Line 19 Presbyterian Senior Living and all of its affiliates are working hard to promote transparency. Therefore, current month/quarterly financial statements are posted right on the PSL website, along with census and year end audits. Its governing documents and conflict of interest policy are made available to the public upon request. F990_P11_S00_L09 Form 990, Part XI, Line 9 Loss on abandoned project ($169,197), equity paid to limited tax credit partner ($580,588) Glen Meadows Foundation Inc 11630 Glen Arm Road Glen Arm MD 21057 521990463 Fundraising for Glen Meadows Retirement Community PA 501(c)(3) 7 PHI dba Presbyerian Senior Living 0 The Long Home One Trinity Drive East Suite 201 Dillsburg PA 17019 231352360 Private Foundation of The Long Community PA 501(c)(3) PF PHI dba Presbyterian Senior Living 0 PHI Presbyterian Homes Inc One Trinity Drive East Suite 201 Dillsburg PA 17019 232941518 Continuing Care PA 501(c)(3) 9 PHI PHI dba Presbyterian Senior Living 0 PHI Glen Meadows Retirement Community 11630 Glen Arm Road Glen Arm MD 21057 522119125 Continuing Care PA 501(c)(3) 9 PHI PHI dba Presbyterian Senior Living 0 PHI everyday LIFE 2045 Westgate Drive Suite 100 Bethlehem PA 180177487 364599810 LIFE program PA 501(c)(3) 9 PHI PHI dba Presbyterian Senior Living 0 PHI PHI Investment Management Services Inc One Trinity Drive East Suite 201 Dillsburg PA 17019 743247363 Investment Services PA 501(c)(3) 9 PHI PHI dba Presbyterian Senior Living 0 PHI The Long Community 200 West End Avenue Lancaster PA 17603 943446933 Assisted Living PA 501(c)(3) 9 PHI PHI dba Presbyterian Senior Living 0 PHI Presbyterian Homes in the Presbytery of Huntingdon 120 Holliday Hills Drive Hollidaysburg PA 16648 231352512 Continuing Care PA 501(c)(3) 9 PHI PHI dba Presbyterian Senior Living 0 PHI Presb Hms in the Presb of Hntnd Fnd PO Box 595 Hollidaysburg PA 166480595 201195007 Fundraising for Presb Hms in the Presb of Hntnd PA 501(c)(3) 7 PHI PHI dba Presbyterian Senior Living 0 PHI Quincy Retirement Community 6596 Orphanage Road Quincy PA 17247 231173321 Continuing Care PA 501(c)(3) 9 PHI PHI dba Presbyterian Senior Living 0 PHI Presbyterian Apartments 322 North Second Street Harrisburg PA 17101 231660433 Low income housing PA 501(c)(3) 9 PHI PHI dba Presbyterian Senior Living 0 PHI Geneva House 325 Adams Ave Scranton PA 18503 231883381 Low income housing PA 501(c)(3) 9 PHI PHI dba Presbyterian Senior Living 0 PHI Presbyterian Senior Living Services Inc 11630 Glen Arm Road Glen Arm MD 21057 522133513 Continuing Care PA 501(c)(3) 9 PHI PHI dba Presbyterian Senior Living 0 PHI Presbyterian Senior Living Housing Management Corporation One Trinity Drive East Suite 201 Dillsburg PA 17019 800536225 Low income housing management services PA 501(c)(3) 9 PHI PHI dba Presbyterian Senior Living 0 PHI Stadium Place Senior Care Inc One Trinity Drive East Suite 201 Dillsburg PA 17019 900921005 Continuing Care PA 501(c)(3) 9 PHI PHI dba Presbyterian Senior Living 0 Westminster Place at Parkesburg LP One Trinity Drive East Suite 201 Dillsburg PA 17019 208766428 Low Income Housing PA Westminster Place at Parkesburg Inc Related -74 59438 0 1 0.0001 Schartner House Associates LP One Trinity Drive East Suite 201 Dillsburg PA 17019 204747882 Low income housing PA Schartner House Associates Related -40 -189 0 1 0.0001 Westminster Place at Windy Hill Village LP I One Trinity Drive East Suite 201 Dillsburg PA 17019 270683872 Low income housing PA Westminster Place at Windy Hill Village Related -27 3004534 0 1 0.0001 Westminster Place at Carroll Village LP One Trinity Drive East Suite 201 Dillsburg PA 17019 270488126 Low income housing PA Westminster Place at Carroll Village Related -37 1007823 0 1 0.0001 Westminster Place at Bloomsburg One Trinity Drive East Suite 201 Dillsburg PA 17019 900536078 Low income housing PA Westminster Place at Bloomsburg GP Inc Related -50 189988 0 1 0.0001 Westminster Place at the Long Community LP One Trinity Drive East Suite 201 Dillsburg PA 17019 800536471 Low income housing PA Westimnster Place at the Long Community GP Inc Related -19 1784142 0 1 0.0001 Stewartstown Courtyard LP 145 Pine Grove Circle York PA 17403 261577538 Low income housing PA Westminster Place at Stewartstown Inc Related -72 119832 0 1 0.00009 Westminster Place at Quincy Village LP One Trinity Drive East Suite 201 Dillsburg PA 17019 273684407 Low income housing PA Westminster Place at Quincy Village Related 0 1 0.0001 Silver Spring Courtyard LP One Trinity Drive East Suite 201 Dillsburg PA 17019 233022718 Low income housing PA Westminster Place at Silver Spring Courtyards Related -3 266894 0 1 0.0001 SS Gardens LP One Trinity Drive East Suite 201 Dillsburg PA 17019 731626571 Low income housing PA Westminster Place at SS Gardens Related -9 -21690 0 1 0.0001 PHI Services Inc One Trinity Drive East Suite 201 Dillsburg PA 17019 134357222 Advertising PA PHI C -10384 0 1 Schartner House Inc 1271 Gettysburg Pike Dillsburg PA 17019 861161245 Low income housing PA PHI C -40 -189 1 Westminster Place at Parkesburg One Trinity Drive East Suite 201 Dillsburg PA 17019 208765826 Low income housing PA PHI C -74 59438 1 Westminster Place at Windy Hill Inc One Trinity Drive East Suite 201 Dillsburg PA 17019 800438848 Low income housing PA PHI C -27 3004534 1 Westminster Place at Carroll Village Inc One Trinity Drive East Suite 201 Dillsburg PA 17019 562642596 Low income housing PA PHI C -37 1007823 1 Westminster Place at Bloomsburg GP Inc One Trinity Drive East Suite 201 Dillsburg PA 17019 010945558 Low income housing PA PHI C -50 189988 1 Westminster Place at Stewartstown Inc One Trinity Drive East Suite 201 Dillsburg PA 17019 800499627 Low income housing PA PHI C -72 119832 1 Westminster Place at the Long Community GP Inc One Trinity Drive East Suite 201 Dillsburg PA 17019 010945563 Low income housing PA PHI C -19 1784142 1 Westminster Place at Silver Spring Courtyard GP One Trinity Drive East Suite 201 Dillsburg PA 17019 454799705 Low income housing PA PHI C -3 266894 1 Westminster Place at SS Gardens GP One Trinity Drive East Suite 201 Dillsburg PA 17019 454806531 Low income housing PA PHI C -9 -21690 1 Westminster Place at Quincy Village GP Inc One Trinity Drive East Suite 201 Dillsburg PA 17019 273684321 Low income housing PA PHI C 0 0 1 1 0 0 1 0 0 0 0 0 0 0 1 0 1 1 1 1 1 1 Westminster Place at Parkesburg LP a-i 219903 Interest based on debt agreements between Westminster Place at Parkesburg and PHI Westminster Place at Parkesburg LP q 55259 Actual reimbursement made for expenses incurred. Based on invoices paid. Schartner House Associates LP a-i 88710 Interest based on debt agreements between Schartner House Associates and PHI Schartner House Associates LP o 57002 Hours worked by the employee times their pay rate, plus taxes paid on those wages. Schartner House Associates LP q 126636 Actual reimbursement made for expenses incurred. Based on invoices received. Westminster Place at Windy Hill Village LP I p 67882 Actual reimbursement made for expenses incurred. Based on invoices received. Westminster Place at Windy Hill Village LP I q 123501 Actual reimbursement made for expenses incurred. Based on invoices received. Westminster Place at Carroll Village LP q 417140 Actual reimbursement made for expenses incurred. Based on invoices received. Westminster Place at the Long Community LP p 183956 Actual reimbursement made for expenses incurred. Based on invoices received. Westminster Place at the Long Community LP r 298739 Actual cash transferred. Westminster Place at Bloomsburg o 74313 Hours worked by employee times their pay rate plus taxes paid on the wages earned. Westminster Place at Bloomsburg r 147946 Actual cash transferred. Westminster Place at Bloomsburg s 120604 Actual cash transferred. PHI Presbyterian Apartments l 72135 Management services based on contract between Presbyterian Apartments and PHI. PHI Presbyterian Apartments p 51813 Actual reimbursement made for expenses incurred. Based on invoices received. PHI Presbyterian Apartments r 220720 Actual cash transferred. PHI Presbyterian Senior Living Housing Management Corporation r 2131658 Actual cash transferred. PHI everyday LIFE r 939795 Actual cash transferred. PHI everyday LIFE p 440268 Actual reimbursement made for expenses incurred. Based on invoices received. PHI The Long Community r 9865654 Actual cash transferred. PHI The Long Community p 4857541 Actual reimbursement made for expenses incurred. Based on invoices received. PHI The Long Community l 172488 Management services based on contract between The Long Community and PHI. PHI Glen Meadows Retirement Community r 380803 Actual cash received. PHI Glen Meadows Retirement Community p 1458931 Actual reimbursement made for expenses incurred. Based on invoices received. PHI Quincy Retirement Community s 2580286 Actual cash transferred. PHI Quincy Retirement Community q 507473 Actual reimbursement made for expenses incurred. Based on invoices received. PHI Quincy Retirement Community l 1356364 Management services based on contract between Quincy Retirement Community and PHI PHI Presbyterian Homes in the Presbytery of Huntingdon s 5288414 Actual cash transferred. PHI Presbyterian Homes in the Presbytery of Huntingdon q 885089 Actual reimbursement made for expenses incurred. Based on invoices received. PHI Presbyterian Homes in the Presbytery of Huntingdon l 3515088 Management services based on contract between Presbyterian Homes in the Presbytery of Huntingdon and PHI. PHI Presbyterian Homes Inc s 23081641 Actual cash transferred. PHI Presbyterian Homes Inc o 53486 PHI Presbyterian Homes Inc l 9465096 Management services based on contract between Presbyterian Homes and PHI. PHI Presbyterian Homes Inc q 5076208 Actual reimbursement made for expenses incurred. Based on invoices received.