2012-09-17T08:47:18-05:00 2011-12-31 232932984 PARENTEBEARD LLC 1869 CHARTER LANE STE 301 LANCASTER PA 17601 990 2011-01-01 521710891 EPISCOPAL MINISTRIES TO THE AGING INC EPIS 4109702000 576 JOHNSVILLE ROAD ELDERSBURG MD 21784 WILLIAM A FISHER III 4109702000 2012-09-12 1 MICHAEL S FREY P00327329 7173935696 2011 2016-02-24 21:20:13Z WILLIAM A FISHER III 576 JOHNSVILLE ROAD ELDERSBURG MD 21784 9424856 0 X WWW.EMASENIORCARE.ORG X 1974 MD PARENT ENTITY TO NON-PROFIT PROVIDERS OF LONG-TERM CARE TO AGING PEOPLE. 16 15 81 20 14927 0 8950 37218 8594225 8894028 88193 89285 226069 114641 8917437 9135172 0 200000 0 0 5070375 5218231 0 0 189189 4095523 4127420 9165898 9545651 -248461 -410479 9747315 10139990 20167091 22183102 -10419776 -12043112 WE ARE AN ORGANIZATION GRACED BY THE PASSION, TALENT AND COMMITMENT OF OUR PEOPLE AND TOGETHER WE ARE CREATING COMMUNTIY. 0 0 767527 8894028 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. 767527 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 0 0 0 0 1 190 0 1 81 1 1 1 0 0 0 0 0 0 0 0 0 X 16 15 0 0 1 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 X NORINE HAAS 2.00 X 0 0 0 GENE C PARKER JR 2.00 X X 0 0 0 DARLENE S AULLS 2.00 X X 0 0 0 GRAFFLIN COOK III 2.00 X 0 0 0 PATRICIA J CUSTER 2.00 X 0 0 0 FRED DEMERS 2.00 X 0 0 0 CRAIG MEDLYN 2.00 X X 0 0 0 JOHN W NEUENSCHWANDER 2.00 X 0 0 0 STUART A SMITH III 2.00 X 0 0 0 JACLYN HARRIS 4.00 X X 430468 0 17878 BRUCE A CALVERT 2.00 X 0 0 0 RT REV EUGENE T SUTTON 2.00 X 0 0 0 JOHN W BOYNTON JR 2.00 X 0 0 0 EDWARD L WADDELL 2.00 X 0 0 0 MANUEL ABARRAGAN 2.00 X 0 0 0 REV ANN BOYD 2.00 X 0 0 0 WILLIAM FISHER III 4.00 X 209485 0 15917 DAVID PAGANO 38.00 X 181226 0 8160 SEAN O'CONNOR 40.00 X 197640 0 14865 JAYSON LUCKENBAUGH 40.00 X 117237 0 5412 CYNTHIA YINGLING 40.00 X 131167 0 13701 CHRISTINE HUGHES 38.00 X 138665 0 5338 JAMES I MELHORN 0.00 X 298430 0 0 1704318 0 81271 8 1 1 0 REHAB CARE GROUP PO BOX 503534 ST LOUIS MO 631503534 REHABILITATIVE THERAPY SERVICES 2777267 WHITMORE PRINTING 1982 MORELAND PKY ANNAPOLIS MD 21401 PRINTING SERVICES 359212 JEFFREY D ECKHARDT 11525 DAM 5 ROAD CLEAR SPRING MD 21722 CONSTRUCTION/RENOVATION 215902 JOHN HOPKINS SCHOOL OF MEDICINE 600 N WOLFE STREET MEYER 218 BALTIMORE MD 21287 CONSULTING SERVICES 176368 PARENTEBEARD ONE LIBERTY PLACE 1650 MARKET STS PHILADELPHIA PA 19103 ACCOUNTING SERVICES 158250 9 37218 37218 SERVICES TO EXEMPT AFF 511120 8894028 8894028 8894028 87796 14927 72869 5000 0 5000 5000 5000 291173 289684 1489 1489 1489 MISCELLANEOUS REVENUE 511120 100641 100641 EMA MANAGEMENT REIMBUR 511120 9000 9000 109641 9135172 8894028 14927 188999 200000 200000 1075639 62480 980583 32576 3304725 178867 3028719 97139 73894 3999 67723 2172 478668 68540 386465 23663 285305 15442 261477 8386 134859 134859 160970 160970 3262 3262 328938 620 327689 629 1448188 21961 1422038 4189 206435 7009 188980 10446 482766 482766 902519 14179 888340 73352 26730 43663 2959 297162 157937 139225 17176 17176 CONTINUING EDUCATION 39729 1763 37267 699 BOOKS, DUES & SUBSCRIPT 19679 16742 2937 MISCELLANEOUS EXPENSE 12092 8000 698 3394 LICENSE, FEES & PERMITS 293 293 9545651 767527 8588935 189189 9090 36399 1990 1990 831947 1994444 51822 51531 28823 71883 8225238 3163717 5334483 5061521 989780 1007843 143608 122105 2355772 1792274 9747315 10139990 1090603 729096 1300000 1500000 4690261 4446730 13086227 15507276 20167091 22183102 X -11164117 -12785016 351473 349036 392868 392868 -10419776 -12043112 9747315 10139990 X -410479 -1212857 X X 0 1 1 X 0 X 37376 103721 84020 8950 37218 271285 6851947 8215993 9062000 8594225 8894028 41618193 6889323 8319714 9146020 8603175 8931246 41889478 19425 4400 250 24075 0 19425 4400 250 24075 41865403 85869 78748 71220 94609 92796 423242 85869 78748 71220 94609 92796 423242 55365 109239 216070 109641 490315 6975192 8453827 9326479 8913854 9133683 42803035 0.97810 0.97770 0.00990 0.01200 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 2.00 1 0 0.00 0 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 0.74520 0.25480 0 0 1276905 1276905 5234178 1557661 3676517 1714155 1606056 108099 5061521 DUE FROM AFFILIATES 1792274 1792274 DUE TO AFFILIATES 15507276 15507276 9135172 9545651 -410479 -63487 -1149370 -1212857 -1623336 7919053 -63487 -1149370 -1212857 9131910 3262 3262 9135172 9542389 0 9542389 3262 3262 9545651 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: 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, 2010, 2009, AND 2008 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 8 - OTHER ADJUSTMENTS: NET ASSET TRANSFER -1,149,370. PART XII, LINE 2D - OTHER ADJUSTMENTS: NET ASSET TRANSFER -1,149,370. 0 THE COPPER RIDGE INSTITUTE INC 576 JOHNSVILLE ROAD ELDERSBURG MD 21784 522139438 501(C)(3) 200000 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 390146 0 38000 0 2322 0 4900 0 12978 0 448346 0 0 0 WILLIAM FISHER III 203663 0 0 0 5822 0 4073 0 11844 0 225402 0 0 0 DAVID PAGANO 96923 0 65952 0 18351 0 0 0 8160 0 189386 0 0 0 SEAN O'CONNOR 107250 0 36668 0 53722 0 0 0 14865 0 212505 0 0 0 JAMES I MELHORN 298430 0 0 0 0 0 0 0 0 0 298430 0 0 0 MR. JAMES MELHORN, THE FORMER CHAIRMAN AND PRESIDENT OF THE EMA CONSOLIDATED GROUP OF WHICH EMA IS THE PARENT, RETIRED IN 2009 AND RECEIVED $298,430 IN POST-RETIREMENT PAYMENTS DURING THE 2011 CALENDAR YEAR. PART I, LINE 7 DAVID PAGANO AND SEAN O'CONNOR RECEIVED A BONUS PACKAGE UPON ACCEPTING EMPLOYMENT AS VP OF CLINICAL OPERATIONS AND VP OF MARKETING, SALES AND PUBLIC RELATIONS OF EMA. THE BONUS PACKAGE COMPRISED OF FIXED PAYMENTS NEGOTIATED DURING THE HIRING PROCESS. REIMBURSEMENTS FOR REASONABLE MOVING EXPENSES OF $17,330 AND $53,314 RESPECTIVELY, WERE INCLUDED IN THE PACKAGE AS A NON-FIXED PAYMENT. FORM 990, PART VI, SECTION A, LINE 4 THE COMMITTEES OF THE BOARD WERE RE-STRUCTURED. IN ADDITION, THE TOTAL NUMBER OF BOARD MEMBERS WAS REDUCED FROM 23 TO 18 AND TERM LIMITS WERE ALSO ADDED. 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 DIRECTORS 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 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. A WRITTEN EMPLOYMENT CONTRACT IS USED TO DOCUMENT THE COMPENSATION PACKAGE AND 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. HOURS WORKED FOR RELATED ORGANIZATIONS: FORM 990, PART VII, COLUMN B WITHIN THEIR RESPECTIVE ROLES THE OFFICERS, JACYLYN HARRIS AND WILLIAM FISHER, OF THIS ORGANIZATION ALSO DEVOTE TIME TO RELATED ORGANIZATIONS. IT IS ESTIMATED THAT EACH WEEK, THESE EMPLOYEES DEVOTE THEIR TIME TO RELATED ORGANIZATIONS AS FOLLOWS: 8 HOURS TO FAIRHAVEN, INC 8 HOURS TO COPPER RIDGE, INC 8 HOURS TO WILLIAM HILL MANOR, INC 8 HOURS TO BUCKINGHAM'S CHOICE, INC 4 HOURS TO EPISCOPAL MINISTRIES TO THE AGING, INC 2 HOURS TO THE COPPER RIDGE INSTITUTE, INC 2 HOURS TO EMA HEALTH SERVICES, INC KEY EMPLOYEE AND HIGHLY COMPENSATED EMPLOYEE DAVID PAGANO AND CHRISTINE HUGHES, RESPECTIVELY, AND ALSO SERVE AS BOARD MEMBERS OF EMA HEALTH SERVICES AND DEVOTE APPROXIMATELY 2 HOURS PER WEEK TO THE RELATED ENTITY. THEY AND OTHER KEY EMPLOYEES AND HIGHLY COMPENSATE DEVOTE NUMEROUS HOURS TO RELATED ORGANIZATIONS AS NECESSARY. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -63,487. NET ASSET TRANSFER -1,149,370. TOTAL TO FORM 990, PART XI, LINE 5: -1,212,857. 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. COPPER RIDGE INC 576 JOHNSVILLE RD ELDERSBURG MD 21784 521750659 OPERATES A LONG-TERM CARE FACILITY MD 501(C)(3) 9 EPISCOPAL MINISTRIES TO THE AGING INC 0 EMA HEALTH SERVICES INC 576 JOHNSVILLE RD ELDERSBURG MD 21784 521234495 ARRANGE FOR THE PROVISION OF MEDICAL AND MEDICAL DIRECTOR SERVICES MD 501(C)(3) 9 EPISCOPAL MINISTRIES TO THE AGING INC 0 FAIRHAVEN INC 576 JOHNSVILLE RD ELDERSBURG MD 21784 237405177 OPERATES NON-PROFIT HOMES FOR THE AGING MD 501(C)(3) 9 EPISCOPAL MINISTRIES TO THE AGING INC 0 THE COPPER RIDGE INSTITUTE INC 576 JOHNSVILLE RD ELDERSBURG MD 21784 522139438 OPERATE AN INSTITUE FOCUSING ON EDUCATION AND RESEARCH MD 501(C)(3) 9 EPISCOPAL MINISTRIES TO THE AGING INC 0 THE WILLIAM HILL MANOR INC 576 JOHNSVILLE RD ELDERSBURG MD 21784 200495182 OPERTAES A NON-PROFIT HOME FOR THE AGING MD 501(C)(3) 9 EPISCOPAL MINISTRIES TO THE AGING INC 0 BUCKINGHAM'S CHOICE INC 576 JOHNSVILLE RD ELDERSBURG MD 21784 521929311 OPERATES A NON-PROFIT HOME FOR THE AGING MD 501(C)(3) 9 EPISCOPAL MINISTRIES TO THE AGING INC 0 EMA MANAGEMENT INC 576 JOHNSVILLE RD ELERSBURG MD 21784 521547917 SENIOR LIVING CONSULTING SERVICES MD N/A C 12761 1.00000 1 1 0 1 1 0 0 0 0 1 1 1 0 1 1 0 1 0 THE WILLIAM HILL MANOR INC D 2942656 COPPER RIDGE INC D 108462 EMA HEALTH SERVICES INC D 263856 EMA MANAGEMENT INC D 471744 FAIRHAVEN INC E 12033152 BUCKINGHAM'S CHOICE INC E 3474124 WILLIAM HILL MANOR INC K 1246034 BUCKINGHAM'S CHOICE INC K 2229893 COPPER RIDGE INC K 2109907 FAIRHAVEN INC K 3308193 THE COPPER RIDGE INSTITUTE INC Q 1149370 FAIRHAVEN INC A 360446 THE COPPER RIDGE INSTITUTE INC A 32283 BUCKINGHAM'S CHOICE INC A 96599 EMA HEALTH SERVICES INC A 15983 EMA MANAGEMENT INC A 14927 THE COPPER RIDGE INSTITUTE INC B 200000 COPPER RIDGE INC J 274323