2012-11-15T11:52:36-06:00 2012-06-30 ERNST & YOUNG US LLP 75 BEATTIE PLACE SUITE 800 GREENVILLE SC 29601 990 2011-07-01 232018005 CATHEDRAL VILLAGE % CATHERINE CHAN-NG CATH 2154871300 600 EAST CATHEDRAL ROAD PHILADELPHIA PA 19128 CATHERINE CHAN-NG 2012-11-15 8642425740 2011 2016-02-24 21:20:13Z DENNIS KOZA 600 EAST CATHEDRAL ROAD PHILADELPHIA PA 19128 32304467 false X WWW.CATHEDRALVILLAGE.COM X 1980 PA OPERATION OF A CONTINUING CARE RETIREMENT COMMUNITY IN ACCORDANCE WITH OUR TAX EXEMPT CHARTER. 18 17 542 210 0 0 420085 262856 26450547 27003869 1166388 602280 628678 604370 28665698 28473375 0 0 0 0 14904818 14671498 0 0 0 12690564 13039788 27595382 27711286 1070316 762089 51771001 49273849 40508521 37835076 11262480 11438773 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 22849858 27003869 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. 22849858 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 false true 89 0 true 542 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 X X William Cobb JR 1.0 X X Edwin Sheffield 1.0 X X Alexis Thielens 1.0 X X John Bower Jr 1.0 X Eleanor Dezzi 1.0 X Lee W Doty Esq 1.0 X Sonya Driscoll 1.0 X Karl A Fritton Esq 1.0 X Richard Hartmann Esq 1.0 X Judith Hernan 1.0 X Philip Howse 1.0 X JUDITH BORIE 1.0 X PETER WILMERDING 1.0 X Rev Cicely Anne Murray 1.0 X HELEN WHITE 1.0 X DENNIS KOZA 37.5 X X 134248 8931 FRANCIS JAMES DALLET 1.0 X KATHIE EVANS 1.0 X Catherine Chan-Ng 37.5 X 197559 0 9336 Lori White 37.5 X 100857 0 7715 Susan Siegfried 37.5 X 101479 6029 534143 0 32011 4 false true false AEGIS THERAPIES INC PO BOX 8103 FORT SMITH AR 72902 THERAPY VENDOR 649062 RALL JR EG LANDSCAPE DESIGN 622 NORRISTOWN PA 19401 GROUNDS MAINTENANCE 248757 GENERAL HEALTHCARE RESOURCES 2250 HICKORY ROAD SUITE 240 PLYMOUNTH MEETING PA 19462 AGENCY NURSES 230391 FIRE PROTECTION INDUSTRIES INC 1765 WOODHAVEN DR BENSALEM PA 19401 SPRINKLER MAINT. 145597 4 262856 262856 RESIDENT & MEDICAL SERVICES 623000 22471407 22471407 ENTRANCE FEE AMORTIZATION 623000 4532462 4532462 27003869 247463 247463 0 0 4185909 3831092 354817 354817 354817 0 0 0 COMPANION CARE 812900 269903 269903 FOOD SERVICES 722210 185648 185648 GUEST HOUSE 531190 106077 106077 42742 42742 604370 28473375 27003869 0 1206650 0 0 0 0 534143 534143 0 11016572 9364086 1652486 448831 381506 67325 1782075 1514764 267311 889877 756395 133482 0 239981 239981 54974 54974 0 0 0 0 369246 313859 55387 787957 669763 118194 0 0 1136403 965943 170460 3137 2666 471 0 59670 50720 8950 782999 665549 117450 0 3288918 2795580 493338 308810 262489 46321 FOOD EXPENSES 1869760 1589295 280465 OTHER PROFESSIONAL SERVICES 1873100 1592135 280965 PHARMACY 702218 596885 105333 EQUIPMENT MAINTENANCE&REPAIR 262588 223200 39388 1300027 1105023 195004 27711286 22849858 4861428 0 0 0 2332561 3312964 0 0 2030320 1421132 0 0 0 0 0 0 222273 232754 300918 480074 58472609 28072058 31584415 30400551 14650729 12852211 0 0 649785 574163 0 0 0 0 51771001 49273849 3663599 3548153 0 0 21824922 20668761 15020000 13618162 0 0 0 0 0 0 0 0 0 0 40508521 37835076 X 638770 1581331 8363866 7665407 2259844 2192035 11262480 11438773 51771001 49273849 X 762089 -585796 X false true true X false X 212947 107664 109902 420085 262856 1113454 25857270 25349527 26025795 26450547 27003869 130687008 26070217 25457191 26135697 26870632 27266725 131800462 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 131800462 583880 422539 349660 295645 247463 1899187 583880 422539 349660 295645 247463 1899187 782464 631689 595299 628678 604370 3242500 27436561 26511419 27080656 27794955 28118558 136942149 0.96245 0.95819 0.01387 0.01690 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 14650729 966499 84477 2849494 12852211 15657872 2279073 2640005 5926221 14650729 15204210 103323 1050752 700413 15657872 19293284 107550 -2862814 1333810 15204210 0.23302 0.17056 0.59643 false false 1887133 1887133 21996857 11088827 10908030 29208546 13863279 15345267 5125751 2915447 2210304 254322 204505 49817 30400551 0 0 28473375 27711286 762089 -585796 -585796 176293 28473375 28473375 28473375 27711286 27711286 27711286 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, 2012. X false true X X X X false false false false false false false false false Catherine Chan-Ng 154310 0 0 0 43249 0 0 0 9336 0 206895 0 0 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. PHILA AUTHORITY FOR INDUSTRIAL DEVELOPMENT 232237287 717818L30 2003-04-22 10849424 SEE PART VI false false false PHILA AUTHORITY FOR INDUSTRIAL DEVELOPMENT 232237287 XXXXXXXXX 2011-05-17 5000000 SEE PART VI false false false 0 0 11133322 1079023 0 0 216988 0 0 9837311 0 0 2004 false false true true 0 0 5000000 0 0 0 50000 0 0 0 0 0 2011 true false true true false false false false false 0 true false false false false false 0 true false false false 0 false 0 false false false false false 0 false 0 false false Schedule K supplemental information 0 DESCRIPTION OF PURPOSE: PART 1, 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. DESCRIPTION OF PURPOSE: PART 1, LINE B, COLUMN F: THE PROCEEDS OF THE 2011 BOND 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. FORM 8038-T FILING REQUIREMENT PART IV, LINE 1 THE 8038-T WAS NOT FILED BECAUSE CATHEDRAL VILLAGE DID NOT HAVE AN ARBITRAGE REBATE LIABILITY. PROCEDURES TO UNDERTAKE CORRECTIVE ACTION PART V CATHEDRAL VILLAGE PLANS TO HAVE ESTABLISHED WRITTEN PROCEDURES BY THE END OF ITS NEXT FISCAL YEAR (6/30/13). 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 DISTRIBUTED TO ALL BOARD MEMBERS ON NOVEMBER 12, 2012 AND THEN PRESENTED TO THE FINANCE COMMITTEE AT ITS MEETING ON NOVEMBER 15, 2012 BEFORE IT WAS E-FILED WITH THE IRS ON THE 15TH. 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, LINE 13 WHISTLEBLOWER POLICY THIS POLICY WAS ADOPTED BY THE BOARD ON SEPTEMBER 19, 2011. FORM 990, PART VI, SECTION B, LINE 14 DOCUMENT RETENTION AND DESTRUCTION POLICY THIS POLICY WAS ADOPTED BY THE BOARD ON SEPTEMBER 19, 2011. 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 5 OTHER CHANGES IN NET ASSETS or fund balance UNREALIZED GAINS (LOSSES) ON INVESTMENTS ($585,796)