2013-11-01T08:06:34-05:00 2013-03-31 410746749 CLIFTONLARSONALLEN LLP 101 N TRYON STREET SUITE 1000 CHARLOTTE NC 28246 990 2012-04-01 541150148 RAPPAHANNOCK WESTMINSTER-CANTERBURY INC RAPP 8044384000 132 LANCASTER DRIVE IRVINGTON VA 22480 PENNY SMITH 8044384000 2013-10-31 1 JOHN NORMAN P01506766 7049985200 2012 2015-11-30 17:44:51Z STUART A BUNTING 132 LANCASTER DRIVE IRVINGTON VA 22480 15839614 0 X WWW.EMBRACELIFEATRWC.ORG X 1980 VA RETIREMENT LIVING & HEALTH CARE 14 14 326 148 0 0 0 57414 13839749 14560982 164022 234924 537756 -72444 14541527 14780876 5007 4097 0 0 7741369 8065498 0 0 0 7219589 7110557 14965965 15180152 -424438 -399276 38931017 34647714 45441191 41545124 -6510174 -6897410 X RAPPAHANNOCK WESTMINSTER-CANTERBURY IS A CHURCH-RELATED CONTINUING CARE RETIREMENT COMMUNITY COMMITTED TO PROVIDING THE HIGHEST QUALITY LIVING EXPERIENCE FOR SENIOR ADULTS. RW-C PROVIDES INDEPENDENT LIVING ACCOMMODATIONS AND SERVICES, ASSISTED LIVING, NURSING HOME SERVICES AND HOME HEALTH SERVICES. RW-C ACCEPTS MEDICARE AND MEDICAID NURSING HOME RESIDENTS AND PROVIDES CARE AT COSTS THAT EXCEED PAYMENT FOR SERVICES. 0 0 13266298 4097 14950946 OPERATION OF A RESIDENTIAL HOME, INCLUDING 152 COTTAGES AND APARTMENTS, 38 ASSISTED LIVING BEDS, AND 42 HEALTH CENTER BEDS, FOR THE LIFE CARE OF AGED MEN AND WOMEN. RWC OFFERS HOME HEALTH SERVICES TO THEIR RESIDENTS AND THE SURROUNDING COMMUNITY. SPONSOR EDUCATION AND OUTREACH PROGRAMS FOR RESIDENTS AND COMMUNITY PARTICIPANTS. 13266298 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 0 1 37 0 1 326 1 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 VA X X PENNY K SMITH 8044384000 132 LANCASTER DRIVE IRVINGTON VA 22480 CAMERON BLANDFORD 1.00 0.00 X 0 0 0 DR DAVID CHARLTON 1.00 0.00 X 0 0 0 JAMES F CHASE JR 1.00 0.00 X 0 0 0 REV DR THOMAS COYE 1.00 0.00 X 0 0 0 DEAN DORT 1.00 0.00 X 0 0 0 MANUEL G HAYNIE 1.00 0.00 X 0 0 0 MARY LIB HOINKES 1.00 0.00 X 0 0 0 JEFFREY JOY 1.00 0.00 X 0 0 0 JEAN LIGHT 1.00 0.00 X 0 0 0 GEN WILLIAM LOUISELL 1.00 0.00 X 0 0 0 REV R CLAY MACAULAY 1.00 1.00 X 0 0 0 WILLIAM F REISNER 1.00 0.00 X 0 0 0 MARY KAY ROTERT 1.00 0.00 X 0 0 0 HUGH C WHITE III 1.00 0.00 X 0 0 0 STUART A BUNTING 40.00 4.00 X 171693 0 31942 JOHN C FITCH 25.00 0.00 X 87135 0 96 MARY ANN CROCKER 40.00 0.00 X 33290 0 1751 KATHERINE A BAKER 40.00 0.00 X 39005 0 4865 PENNY K SMITH 36.00 4.00 X 83320 0 5928 ELIZABETH R HARRIS 1.00 39.00 X 92522 0 7568 506965 0 52150 1 0 1 0 COASTAL BUILDER'S INC P O BOX 142 WHITE STONE VA 22578 CONSTRUCTION RENOVATION 675281 FALWELL CORPORATION 3900 CAMPBELL AVE LYNCHBURG VA 24501 CONSTRUCTION WASTE WATER TREATMENT 439151 CONNEMARA GENERAL CONTRACTORS P O BOX 1093 WHITE STONE VA 22578 CONSTRUCTION RENOVATION 310957 LONG & ASSOCIATES ENVIRONMENTAL SERVICES P O BOX 300 AYLETT VA 23009 WASTE WATER TREATMENT 159688 JOHNSON CONTROLS P O BOX 905240 CHARLOTTE VA 282905240 GENERAL SERVICE CONTRACT 149608 7 57414 57414 RESIDENTIAL 623000 9848650 9848650 HEALTH CARE 623000 3739810 3739810 HOME CARE 621610 972522 972522 14560982 236811 236811 1056851 1058738 -1887 -1887 -1887 ANCILLARY INCOME 623000 260034 260034 PHARMACY 623000 129930 129930 -462408 -462408 -72444 14780876 14950946 0 -227484 1540 1540 2557 2557 559115 150961 408154 6017669 5474887 542782 55393 41919 13474 944736 758830 185906 488585 411712 76873 48128 48128 250 250 16219 16219 582794 533588 49206 152444 152444 219483 117057 102426 54129 54129 795727 795727 26707 2807 23900 15095 12062 3033 970631 970631 2606138 2606138 175345 175345 DIETARY SUPPLIES 644763 644763 EQUIPMENT EXPENSES 354497 354497 PHARMACY EXPENSES 179095 179095 MEDICAL SUPPLIES 100997 100997 168115 106530 61585 15180152 13266298 1913854 0 2936 81585 3183418 1476921 473451 360918 25000 115579 154342 159538 5899 5924 58736392 33771736 25397656 24964656 1540808 1477734 2910737 634812 9167 0 5227603 5370047 38931017 34647714 1913905 1127942 24326933 22757080 18965000 17021000 4131 0 231222 639102 45441191 41545124 X -8478471 -8969787 1136454 1240534 831843 831843 -6510174 -6897410 38931017 34647714 X -399276 25861 -13821 X X 0 1 X 1 0 X 57414 57414 13769564 12853418 13721691 14270990 14950946 69566609 13769564 12853418 13721691 14270990 15008360 69624023 134222 229661 251176 341666 179402 1136127 1240040 1964810 2799019 1791876 1236190 9031935 1374262 2194471 3050195 2133542 1415592 10168062 59455961 203482 175680 170203 152699 236811 938875 203482 175680 170203 152699 236811 938875 212206 884610 654338 106515 284259 2141928 14185252 13913708 14546232 14530204 15529430 72704826 0.81780 0.80130 0.01290 0.01440 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 250 250 0 EXPLANATION OF LOBBYING ACTIVITIES: PART II-B, LINE 1: A PORTION OF ASSOCIATION DUES ARE ALLOCATED TOWARDS LOBBYING. 731431 731431 44068657 25359853 18708804 8083963 5783171 2300792 5852341 2628712 3223629 24964656 DEFERRED FINANCING COSTS 349338 DUE FROM FOUNDATION 31289 BENEFICIAL INTEREST IN NET ASSETS OF FOUNDATION 4989420 5370047 DEPOSITS 614508 CAPITAL LEASE 24594 639102 X 14688836 25861 43734 69595 14619241 161635 161635 14780876 15180152 0 15180152 0 15180152 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: RW-C IS A TAX-EXEMPT ORGANIZATION AS DEFINED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. RW-C'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. RW-C IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. RW-C ADOPTED THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. THIS STANDARD PRESCRIBES RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THIS STANDARD HAD NO IMPACT ON RW-C'S FINANCIAL STATEMENTS FOR THE YEARS MARCH 31, 2013 AND 2012. PART XI, LINE 2D - OTHER ADJUSTMENTS: INCREASE IN BENEFICIAL INTEREST OF FOUNDATION 43,734. PART XI, LINE 4B - OTHER ADJUSTMENTS: TEMPORARILY RESTRICTED CONTRIBUTIONS 57,415. TEMPORARILY RESTRICTED INVESTMENT INCOME 104,220. X X X 0 0 0 0 0 0 0 0 0 STUART A BUNTING 171693 0 0 0 0 0 18033 0 13909 0 203635 0 0 0 A INDUSTRIAL DEVELOPMENT AUTHORITY OF MIDDLESEX COUNTY VA 541963905 NONEAVAIL 2012-12-27 17105000 REFUND/REFINANCE 2002 ISSUE 0 0 0 B INDUSTRIAL DEVELOPMENT AUTHORITY OF LANCASTER COUNTY VA 546001382 514125CY7 2002-03-27 21775900 REFINANCE 1996 ISSUE & CAPITAL EXPANSION 1 0 0 A 16789065 315935 1 0 1 1 B 18485000 18485000 19365879 1644288 16365375 435518 5004383 369700 2005 0 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 1 0 0 0 0 0 B 1 0 0 1 MBIA INC 30.000000000000 1 0 0 A 1 B 1 CHESAPEAKE TRUST COMPANY JEAN LIGHT IS A DIRECTOR OF RW-C AND AN OFFICER OF CHESAPEAKE TRUST COMPANY 1294000 CHESAPEAKE INVESTMENT GROUP MANAGES AN INVESTMENT ACCOUNT FOR RW-C. THE ENDING BALANCE AT MARCH 31, 2013 WAS $1,294,000. 0 FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PRESENTED TO THE FINANCE COMMITTEE FOR REVIEW AND APPROVAL. THE FORM 990 IS THEN PRESENTED TO THE BOARD OF DIRECTORS AS PART OF THE FINANCE COMMITTEE PRESENTATION BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C WE HAVE AN ACTIVE CORPORATE COMPLIANCE PROGRAM AND OFFICER. THE PROGRAM CONTAINS A DETAILED PROTOCOL TO ADDRESS/INVESTIGATE/TAKE ACTION FOR SUSPECTED AND/OR ACTUAL CONFLICTS OF INTEREST. FURTHER, TRUSTEES ARE REQUIRED TO COMPLETE ON AN ANNUAL BASIS THE CONFLICT OF INTEREST STATEMENT. IN ADDITION, THE ORGANIZATION'S PERSONNEL POLICIES, APPLICABLE TO ALL PERSONNEL, CONTAIN A SECTION REGARDING CONFLICT OF INTEREST. THE PROTOCOL BOTH IN THE PERSONNEL POLICIES AND THE CORPORATE COMPLIANCE PROGRAM OUTLINE A PROCESS FOR REVIEW AND ACTION. SUBSTANTIATED CONFLICTS OF INTEREST WILL RESULT IN DISCIPLINE UP TO AND INCLUDING TERMINATION FOR EMPLOYEES AND SANCTIONS UP TO AND INCLUDING REMOVAL FOR TRUSTEES. FORM 990, PART VI, SECTION B, LINE 15 CEO EVALUATION: THE CEO'S PERFORMANCE AND COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD OF TRUSTEES AND ON A PERIODIC BASIS, IF APPROPRIATE, AS DETERMINED BY THE BOARD CHAIRMAN. THE ANNUAL REVIEW ADDRESSES COMPENSATION AND PERFORMANCE. THE PROCESS FOR DETERMINING COMPENSATION: - COMPENSATION DATA FOR COMPARABLE VIRGINIA EXECUTIVES IS OBTAINED AND USED AS A BENCHMARK. - INTERNAL COMPRESSION ISSUES AND ACCOMPLISHMENTS ARE TAKEN INTO CONSIDERATION. - BUDGET AND BUDGET CONSTRAINTS ARE TAKEN INTO CONSIDERATION. - A WAGE INCREASE AND OR INCENTIVE ARE DETERMINED BY THE BOARD OF TRUSTEES. THE PROCESS FOR JUDGING PERFORMANCE: - THE BOARD CHAIR OBTAINS INPUT AND FEEDBACK FROM INDIVIDUAL TRUSTEES USING A QUESTIONNAIRE OR BY OBTAINING DIRECT FEEDBACK COVERING SUBJECTS SUCH AS ACCOMPLISHMENT OF GOALS AND OBJECTIVES, STRENGTHS, ITEMS OF CONCERN, AND OTHER RELEVANT MATTERS PERTAINING TO CEO PERFORMANCE. - THIS INFORMATION IS REVIEWED AND SUMMARIZED BY THE BOARD CHAIR, REVIEWED AND DISCUSSED WITH THE BOARD IN AN EXECUTIVE SESSION, AND REVIEWED AND DISCUSSED WITH THE CEO ALSO IN AN EXECUTIVE SESSION OF THE BOARD. - THROUGHOUT THE YEAR, THE BOARD CHAIR SHARES FEEDBACK RECEIVED BY THE INDIVIDUAL TRUSTEES AND OR THE COMMUNITY WITH THE CEO. CEO LAST REVIEW DATE: THE CEO'S PERFORMANCE AND COMPENSATION IS REVIEWED ON A FISCAL YEAR BASIS. RW-C'S FISCAL YEAR IS APRIL 1 THROUGH MARCH 31. OFFICER EVALUATION: OFFICERS' PERFORMANCE AND COMPENSATION IS REVIEWED ANNUALLY BY THE CEO AND ON A PERIODIC BASIS, IF APPROPRIATE, AS DETERMINED BY THE CEO. THE ANNUAL REVIEW ADDRESSES COMPENSATION AND PERFORMANCE. THE PROCESS FOR DETERMINING COMPENSATION: - COMPENSATION DATA FOR COMPARABLE VIRGINIA EXECUTIVES IS OBTAINED AND USED AS A BENCHMARK. - INTERNAL COMPRESSION ISSUES AND ACCOMPLISHMENTS ARE TAKEN INTO CONSIDERATION. - BUDGET AND BUDGET CONSTRAINTS ARE TAKEN INTO CONSIDERATION. - A WAGE INCREASE AND OR INCENTIVE ARE DETERMINED BY THE CEO. THE PROCESS FOR JUDGING PERFORMANCE: - THE CEO CONDUCTS A FORMAL PERFORMANCE REVIEW USING THE ORGANIZATION'S PERFORMANCE REVIEW FORM AND BY PROVIDING SUPPORTING COMMENTARY COVERING SUBJECTS SUCH AS ACCOMPLISHMENT OF GOALS AND OBJECTIVES, STRENGTHS, ITEMS OF CONCERN, AND OTHER RELEVANT MATTERS PERTAINING TO OFFICER PERFORMANCE. - THIS INFORMATION IS REVIEWED DISCUSSED WITH THE OFFICER IN A PRIVATE SETTING. THE OFFICER IS ALSO AFFORDED THE OPPORTUNITY TO PROVIDE ANY VERBAL AND OR WRITTEN COMMENTS HE OR SHE FEELS IS APPROPRIATE TO THEIR FORMAL PERFORMANCE REVIEW. - THROUGHOUT THE YEAR, THE CEO SHARES FEEDBACK RECEIVED BY THE INDIVIDUAL TRUSTEES, THE COMMUNITY, AND STAFF WITH THE OFFICER. RECENT YEAR'S PERFORMANCE REVIEW: THE CEO'S PERFORMANCE AND COMPENSATION IS REVIEWED ON A FISCAL YEAR BASIS. RW-C'S FISCAL YEAR IS APRIL 1 THROUGH MARCH 31. FOR FISCAL YEAR 2012/2013, THE CEO'S PERFORMANCE WAS FORMALLY REVIEWED ON JUNE 11, 2013 BY THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: ASSETS RELEASED FROM RESTRICTIONS -57,555. INCREASE IN BENEFICIAL INTEREST OF FOUNDATION 43,734. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. FORM 990, PART VII, DESCRIPTION OF HOURS FOR RELATED ORGANIZATIONS: OFFICERS LISTED ON PART VII WORK AN AVERAGE OF 40 HOURS PER WEEK. THEIR TIME IS SHARED BETWEEN THE FILING ORGANIZATION AND THE RELATED ENTITY LISTED ON SCHEDULE R. RAPPAHANNOCK WESTMINSTER-CANTERBURY FOUNDATION 132 LANCASTER DR IRVINGTON VA 22480 521435132 SUPPORT RAPPAHANNOCK WESTMINSTER-CANTERBURY, INC. VA 501(C)(3) 509(A)(1) RAPPAHANNOCK WESTMINSTER-CANTERBURY INC 1 0 0 1 0 1 0 0 0 0 0 0 1 1 1 1 0 1 0 1 RAPPAHANNOCK WESTMINSTER-CANTERBURY FOUNDATION N 138624 CASH TRANSFER RAPPAHANNOCK WESTMINSTER-CANTERBURY FOUNDATION C 242603 CASH TRANSFER