2013-10-28T16:19:55-05:00 2013-06-30 ERNST & YOUNG US LLP 75 BEATTIE PLACE SUITE 800 GREENVILLE SC 29601 990 2012-07-01 232018005 CATHEDRAL VILLAGE % CATHERINE CHAN-NG CATH 2154871300 600 EAST CATHEDRAL ROAD Suite PHILADELPHIA PA 19128 CATHERINE CHEN-NG 2013-10-22 8642425740 2012 2016-03-07 17:11:31Z DENNIS KOZA 600 EAST CATHEDRAL ROAD PHILADELPHIA PA 19128 26458955 false X WWW.CATHEDRALVILLAGE.COM X 1980 PA OPERATION OF A CONTINUING CARE RETIREMENT COMMUNITY IN ACCORDANCE WITH OUR TAX EXEMPT CHARTER. 18 17 467 26 0 262856 241277 27003869 23076091 602280 641757 604370 585279 28473375 24544404 0 0 0 0 14671498 10273678 0 0 0 13039788 13183803 27711286 23457481 762089 1086923 49273849 49882011 37835076 37292496 11438773 12589515 X CATHEDRAL VILLAGE WAS FOUNDED WITH THE SUPPORT OF THE EPISCOPAL DIOCESE OF PENNSYLVANIA AS AN INDEPENDENT NONPROFIT, NONSECTARIAN CONTINUING CARE RETIREMENT COMMUNITY, COMMITTED TO PROMOTING THE QUALITY OF LIFE FOR EACH RESIDENT. OUR AIM IS TO ENCOURAGE MAXIMUM INDEPENDENCE; ENHANCEMENT OF DIGNITY; FINANCIAL SECURITY; PERSONAL CHOICE; OPTIMUM PHYSICAL, PSYCHOLOGICAL AND SOCIAL WELL-BEING OF THE INDIVIDUAL. AN INTEGRAL PART OF EACH RESIDENT'S LIFE IS HIS/HER FAMILY, IMMEDIATE OR EXTENDED. CATHEDRAL VILLAGE ENCOURAGES THE INVOLVEMENT OF FAMILIES AND SURROGATES IN THE PROMOTION OF RESIDENT INDEPENDENCE AND DIGNITY, AND SEEKS OPEN AND CONSTRUCTIVE COMMUNICATION WITH THE FAMILIES AND SURROGATES. EACH RESIDENT HAS THE RESPONSIBILITY TO RESPECT THE RIGHTS OF OTHER RESIDENTS AND OF THE STAFF. CATHEDRAL VILLAGE CONSIDERS THE STAFF TO BE AN INTEGRAL PART OF THE COMMUNITY THAT IS ESSENTIAL TO ACHIEVING THE COMMUNITY'S GOALS. IN RETURN, CATHEDRAL VILLAGE RECOGNIZES ITS RESPONSIBILITY TO PROVIDE A false false 19400495 23076091 CATHEDRAL VILLAGE IS A CONTINUING CARE RETIREMENT COMMUNITY THAT PROVIDES HOUSING, HEALTHCARE AND OTHER RELATED SERVICES TO RESIDENTS UNDER OPERATION OF A RETIREMENT FACILITY CONTAINING 293 APARTMENTS AND A 148 BED SKILLED NURSING FACILITY LOCATED IN PHILADELPHIA, PENNSYLVANIA. 19400495 true true false false false false false false false true true false false false false true true false false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false false true 87 0 true 467 true false false false false false false false false false false X 18 17 false false false false true true false true true false false true true true true true true true true false PA X CATHERINE CHAN-NG 2154871300 600 EAST CATHEDRAL ROAD Philadelphia PA 19128 William Scott 5.0 0.0 X X 0 0 0 William Cobb JR 1.0 0.0 X X Edwin Sheffield 1.0 0.0 X X Alexis Thielens 1.0 0.0 X X Richard Hartmann Esq 1.0 0.0 X Judith Borie 1.0 0.0 X John Bower jr 1.0 0.0 X Eleanor Dezzi 1.0 0.0 X Lee Doty Esq 1.0 0.0 X Sonya Driscoll 1.0 0.0 X Karl Fritton Esq 0.0 0.0 X Judith Hernan 1.0 0.0 X Philip Howse 1.0 0.0 X Cicely Ann Murray 1.0 0.0 X Helen White 1.0 0.0 X Peter Wilmerding 1.0 0.0 X Francis James Dallet 1.0 0.0 X Dennis Koza 37.5 0.0 X X 229940 31315 Catherine Chan-Ng 37.5 0.0 X 157175 11225 387115 0 42540 2 false true false MORRISON MANAGEMENT SPECIALISTS PO BOX 102289 ATLANTA GA 30368 FOOD SERVICES 1824149 AEGIS THERAPIES PO BOX 8103 FORT SMITH AR 72902 THERAPIES VENDOR 711209 2 241277 241277 RESIDENT & MEDICAL SERVICES 623000 18653600 18653600 ENTRANCE FEE AMORTIZATION 623000 4422491 4422491 23076091 282885 282885 0 0 0 0 0 2273423 1914551 358872 358872 358872 0 0 0 COMPANION CARE 812900 248144 248144 FOOD SERVICES 722210 198498 198498 GUEST HOUSE 531190 83855 83855 54782 54782 585279 24544404 23076091 1227036 0 0 0 0 417211 417211 0 7113988 6046890 1067098 335364 285059 50305 1819333 1546433 272900 587782 499615 88167 0 145256 145256 70900 70900 0 0 0 0 81747 69485 12262 495124 420855 74269 0 0 1307944 1111752 196192 1206 1025 181 0 68070 57860 10210 715686 608333 107353 0 3220975 2737829 483146 331371 281665 49706 OTHER PROFESSIONAL SERVICES 5458627 4639833 818794 PHARMACY 406095 345181 60914 EQUIPMENT MAINTENANCE&REPAIR 225079 191317 33762 ALL OTHER 655723 557363 98360 23457481 19400495 4056986 0 0 0 3312964 3117396 0 0 1421132 1055121 0 0 0 0 0 0 232754 158497 480074 256777 59902073 29032629 30400551 30869444 12852211 13665470 0 0 574163 600342 0 0 0 158964 49273849 49882011 3548153 3313123 0 0 20668761 20364330 13618162 13615043 0 0 0 0 0 0 0 0 0 0 37835076 37292496 X 1581331 2087407 7665407 8208288 2192035 2293820 11438773 12589515 49273849 49882011 X 1086923 638017 -574198 X false true X true false X 107664 109902 420085 262856 241277 1141784 25349527 26025795 26450547 27003869 23076091 127905829 0 0 0 25457191 26135697 26870632 27266725 23317368 129047613 0 0 0 0 0 0 0 0 0 0 0 0 0 0 129047613 422539 349660 295645 247463 282886 1598193 0 422539 349660 295645 247463 282886 1598193 0 631689 595299 628678 604370 585279 3045315 26511419 27080656 27794955 28118558 24185533 133691121 0.96527 0.96245 0.01195 0.01387 X OTHER INCOME IS MADE UP OF FOOD SERVICE, COMPANION CARE, GUEST HOUSE, AND OTHER MISCELLANEOUS REVENUE ITEMS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12852211 6784051 1364893 8188589 12812566 14650729 966499 84477 2849494 12852211 15657872 2279073 2640005 5926221 14650729 15204210 103323 1050752 700413 15657872 19293284 107550 -2862814 1333810 15204210 0.18033 0.17903 0.64064 false false 1887133 1887133 21427069 11218276 10208793 30321494 15001263 15320231 4571136 2591017 1980119 1695241 222073 1473168 30869444 0 0 24544404 24544404 24544404 23457481 23457481 23457481 USES OF ENDOWMENT FUNDS PART V, LINE 4 The endowment funds are used for donor specified, bond financing or board designated purposes, such as capital expansion, financial aid to residents, etc. FIN 48 (ASC 740) AUDITED FINANCIAL STATEMENTS FOOTNOTE PART X, LINE 2 In the course of preparing Cathedral Village's tax returns, Cathedral Village evaluates tax positions taken or expected to be taken to determine whether the tax positions are "more-likely-than-not" of being sustained by the applicable tax authorities. Tax positions not deemed to meet the more-likely-than-not threshold are recorded as tax benefits or expenses in the current year. Management has analyzed all tax positions taken on Federal, State and Local income tax returns for all open tax years and has concluded that no provision for federal income tax is required in Cathedral Village's financial statements. There are no interest and penalties deducted in the current period and no interest and penalties accrued at June 30, 2013 . X false true X X X X false false false false false false false false false Dennis Koza 229940 0 0 0 31315 261255 0 Catherine Chan-Ng 157175 0 0 0 11225 168400 0 WRITTEN POLICY REGARDING PAYMENT OR REIMBURSEMENT OF EXPENSES PART I, LINE 1B Cathedral Village provides an expense allowance of $300 every pay period (two weeks) to Dennis Koza, current President and Chief Executive Officer. A PHILA AUTHORITY FOR INDUSTRIAL DEVELOPMENT 232237287 717818L30 2003-04-22 10849424 SEE PART VI false false false B PHILA AUTHORITY FOR INDUSTRIAL DEVELOPMENT 232237287 xxxxxxxxx 2011-05-17 5000000 SEE PART VI false false false C PHILA AUTHORITY FOR INDUSTRIAL DEVELOPMENT 232237287 7178188k7 2013-06-11 9413768 SEE PART VI false false false A 8935000 0 11133322 1079023 0 0 216988 0 0 9837311 0 0 2004 false false true true B 0 0 5000000 0 0 0 50000 0 0 0 0 0 2011 true false true true C 0 0 9413768 729000 0 8496493 188275 0 0 0 0 0 2014 false true true true A false false false false 0.00000 0.00000 0.00000 true false 0.00000 false true B false false false false 0.00000 0.00000 false false 0.00000 false false C false false false false 0.00000 0.00000 false false false false A false false true false false false 0 false 0 false false B false false true false false false 0 false 0 false false C false true false false false false 0 false 0 false false A false B false C false DESCRIPTION OF PURPOSE 0 PART I, LINE A, COLUMN F: THE PROCEEDS OF THE 2003 BONDS WERE USED TO FINANCE CERTAIN CAPITAL ADDITIONS AND RENOVATIONS TO THE FACILITIES AND TO FINANCE THE ACQUISITION OF 0.9 ACRES OF LAND ADJACENT TO THE FACILITIES. THE PROCEEDS OF THE 2011 BONDS WERE USED TO RETIRE ALL THE OUTSTANDING 1998 BONDS WHICH WERE USED TO REFINANCE THE 1990 AND 1993 BONDS. BOTH THE 1990 AND 1993 BONDS WERE USED TO FINANCE CERTAIN CAPITAL ADDITIONS AND RENOVATIONS TO THE FACILITIES. THE PROCEEDS OF THE 2013 BOND WERE USED TO REFUND PART OF THE 2003 BONDS. PART IV, LINE 1 FORM 8038-T WAS NOT FILED BECAUSE CATHERDAL VILLAGE DID NOT HAVE AN ARBITRAGE REBATE LIABILITY. PART V CATHERDRAL VILLAGE PLANS TO HAVE ESTABLISHED WRITTEN PROCEDURES BY THE END OF ITS NEXT FISCAL YEAR (6/30/2014). FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OF THE ORGANIZATION THE EPISCOPAL DIOCESE OF PENNSYLVANIA IS THE SOLE MEMBER OF CATHEDRAL VILLAGE. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS WHO MAY ELECT BOARD MEMBERS OF THE GOVERNING BODY CATHEDRAL VILLAGE NOMINATES MEMBERS OF ITS GOVERNING BODY AND THE EPISCOPAL DIOCESE HAS APPROVAL RIGHTS OF NEW MEMBERS OF CATHEDRAL VILLAGE'S GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 11B REVIEW PROCESS FOR FORM 990 THE FORM 990 IS PREPARED BY MANAGEMENT AND REVIEWED BY THE ORGANIZATION'S INDEPENDENT ACCOUNTING FIRM, ERNST & YOUNG LLP. IT WAS PRESENTED TO THE FINANCE COMMITTEE ON OCTOBER 15, 2013 AND DISTRIBUTED TO ALL BOARD MEMBERS ON OCTOBER 21, 2013 FOR THEIR REVIEW BEFORE IT WAS E-FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C MONITORING AND ENFORCEMENT OF CONFLICT OF INTEREST POLICY THE CONFLICT OF INTEREST POLICY, AS PART OF THE EMPLOYEE HANDBOOK, IS GIVEN TO ALL NEW EMPLOYEES WHEN THEY ARE HIRED. THE EMPLOYEES ARE REQUIRED TO SIGN A STATEMENT ACKNOWLEDGING THEIR RESPONSIBILITY TO BECOME ACQUAINTED WITH THE RULES AND REGULATIONS OF CATHEDRAL VILLAGE. ALL EMPLOYEES ARE EXPECTED TO ACT IN GOOD FAITH FOR THE BEST INTEREST OF CATHEDRAL VILLAGE AT ALL TIMES. ALL BOARD MEMBERS AND MANAGEMENT STAFF ARE REQUIRED TO FILE A CONFLICT OF INTEREST STATEMENT ANNUALLY WHEREBY BUSINESS RELATIONSHIPS ARE DISCLOSED. FORM 990, PART VI, SECTION B, LINES 15A & 15B COMPENSATION REVIEW PROCESS THE COMPENSATION OF THE PRESIDENT IS DETERMINED BY THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD. THE COMMITTEE MEETS ANNUALLY TO REVIEW THE PERFORMANCE OF THE PRESIDENT AND TO SET GOALS FOR THE NEXT YEAR. THE COMPENSATION OF ALL OTHER OFFICERS AND STAFF ARE DETERMINED GENERALLY BY THE BUDGET PROCESS. SPECIAL CONSIDERATION AND INCENTIVE COMPENSATION ARE APPROVED BY THE PRESIDENT AND EXECUTIVE VICE PRESIDENT BASED UPON THE OPERATING CHALLENGES AND ACHIEVEMENTS DURING THE YEAR. FORM 990, PART VI, SECTION C, LINE 19 DISCLOSURE OF DOCUMENTS TO THE PUBLIC ALL PUBLIC DOCUMENTS SUCH AS ARTICLES OF INCORPORATION, CORPORATE BYLAWS, CONFLICTS OF INTEREST POLICY, ANNUAL DISCLOSURE STATEMENTS AND FINANCIAL STATEMENTS, ETC. ARE AVAILABLE BY WRITTEN REQUEST TO: CATHEDRAL VILLAGE, 600 E. CATHEDRAL ROAD, PHILADELPHIA, PA 19128, ATTN: CATHERINE CHAN-NG. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS or fund balance LOSS ON EXTINGUISHMENT OF DEBT