2011-06-12T10:16:22-05:00 2010-12-31 SMITH ELLIOTT KEARNS & COMPANY LLC 804 WAYNE AVENUE CHAMBERSBURG PA 17201 990 2010-01-01 236276101 MENNO-HAVEN INC MENN 7172621000 2011 SCOTLAND AVENUE CHAMBERSBURG PA 17201 RODNEY E MASON 7172621000 2011-05-31 1 GREGORY P HALL CPA 7172633910 2010 2016-02-24 21:20:13Z X RODNEY E MASON 2011 SCOTLAND AVE CHAMBERSBURG PA 17201 41960628 0 X WWW.MENNOHAVEN.ORG X 1964 PA TO ENHANCE THE QUALITY OF LIFE THROUGH RESPONSIVE CHRISTIAN HUMAN SERVICES IN A CARING COMMUNITY 11 11 692 570 169791 -301688 480295 597467 24221786 37734090 -341116 682185 318271 192096 24679236 39205838 0 0 0 0 15037314 18974596 0 0 233540 10781266 19096819 25818580 38071415 -1139344 1134423 92089119 106027524 81938762 93308822 10150357 12718702 TO ENHANCE THE QUALITY OF LIFE THROUGH RESPONSIVE CHRISTIAN HUMAN SERVICES IN A CARING COMMUNITY 0 0 15549223 19342318 ORGANIZATION MAINTAINS A LICENSED SKILLED NURSING FACILITY. PROVIDES ROOM & BOARD AND NURSING CARE, MEDICAL AND REHAB SERVICES, SOCIAL SERVICES, AND ACTIVITY PROGRAMS. 13187092 10579994 ORGANIZATION MAINTAINS A LICENSED ASSISTED LIVING AND RESIDENTIAL LIVING FACILITY. PROVIDES ROOM & BOARD, LIMITED NURSING CARE, MEDICAL AND REHAB SERIVCES, SOCIAL SERVICES AND ACTIVITY PROGRAMS. 4874946 7811778 ORGANIZATION MAINTAINS INDEPENDENT LIVING UNITS FOR INDIVIDUALS WHO WISH TO MAINTAIN MORE INDEPENDENCE, BUT DESIRE ACCESS TO THE FOLLOWING SUPPORT SERVICES: EMERGENCY NURSE CALL, GROUNDS MAINTENANCE, MEDICAL AND TRANS. SERVICES. 33611261 1 1 0 0 0 0 0 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 153 0 1 692 1 1 1 0 0 0 0 0 0 0 0 0 X 11 11 1 1 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 PA MD X RODNEY E MASON 7172621000 2011 SCOTLAND AVENUE CHAMBERSBURG PA 17201 LLWELLYN MARTIN 0.40 X X 0 0 0 DALE HORST 0.50 X X 0 0 0 MARTHA WALKER 0.40 X X 0 0 0 LYNN ROTZ 0.30 X X 0 0 0 JOSEPH HULOCK 0.40 X X 0 0 0 BRADLEY MARTIN 0.30 X 0 0 0 LEO MARTIN 0.30 X 0 0 0 PHARES BITIKOFER 0.20 X 0 0 0 DARRELL BAER 0.40 X 0 0 0 GLENN WINGERT 0.20 X 0 0 0 WAYNE YEAGER 0.20 X 0 0 0 JOANNE STAMM 0.20 X 0 0 0 RODNEY MASON 40.00 X 179334 0 8383 JACK PARSON 40.00 X 154856 0 6974 TIMOTHY JOHNSON 40.00 X 109112 0 7586 CHARLES NELSON 40.00 X 117081 0 6281 WENDY COWAN 40.00 X 99189 0 1890 DENNIS TRAVERS 40.00 X 94343 0 7185 DR ZACHARY SIMPSON 40.00 X 149639 0 0 903554 0 38299 5 0 1 0 CURA HOSPITALITY PO BOX 827276 PHILADELPHIA PA 19182 DIETARY SERVICES 1650862 REHABCARE GROUP INC PO BOX 503534 ST LOUIS MO 63150 THERAPY SERVIES 1396174 CONTINUING CARE RX INC PO BOX 12899 PHILADELPHIA PA 19176 PHARMACY 887757 FEESERS INC 5561 GRAYSON ROAD HARRISBURG PA 17111 FOODSERVICE DISTRIBUTOR 579972 MCCONKEY & CO INC 2555 KINGSTON RD STE 100 YORK PA 17402 INSURANCE 563536 12 597467 597467 NURSING & PERSONAL CAR 623000 31271889 31271889 OTHER RESIDENT SERVICE 623000 3627970 3627970 LIFE LEASE CONTRACTS 623000 2834231 2834231 37734090 631151 631151 2798539 2747505 51034 51034 51034 29590 7285 22305 22305 PHYSICIAN/FOOD SERVICE 722100 169791 169791 169791 39205838 37734090 169791 704490 792217 668855 123362 14806065 13261162 1512569 32334 157446 131043 24509 1894 2100295 1802332 281017 16946 1118573 961195 147446 9932 30775 30775 1561090 1425154 135606 330 361790 200 361415 175 2479890 2276584 182661 20645 153521 50061 100387 3073 3322973 3322973 56808 32024 24487 297 42123 42123 2505486 2483135 22351 4252734 4134793 117941 306296 130600 175696 DIRECT RESIDENTIAL SERV 3724776 3474034 250742 MISCELLANEOUS 218216 111739 104276 2201 BAD DEBTS 68763 2654 66109 EQUIPMENT RENTAL & MAIN 11578 11578 38071415 33611261 4226614 233540 1795 2300 7286809 4261462 46035 16299 1786367 2251745 9200000 189090 235605 807846 1071231 121286745 47036079 59089843 74250666 11601693 21752856 2079641 2185360 92089119 106027524 3242879 3800257 21457543 26775622 44395000 43965000 2558 3323 8355891 12033349 4484891 6731271 81938762 93308822 X 4335681 5714127 4657337 5824289 1157339 1180286 10150357 12718702 92089119 106027524 X 1134423 1433922 X X 0 1 1 X 0 X 279106 1374654 656949 480295 597467 3388471 20597688 21654174 23212281 24221786 37734090 127420019 20876794 23028828 23869230 24702081 38331557 130808490 9225 1625 1895 2490 4340 19575 0 9225 1625 1895 2490 4340 19575 130788915 263443 412877 340160 167364 631151 1814995 263443 412877 340160 167364 631151 1814995 26949 23027 25920 16132 29590 121618 21167186 23464732 24235310 24885577 38992298 132745103 0.98530 0.98580 0.01370 0.01250 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 5814676 319799 739004 346850 6526629 4358246 253953 1280534 78057 5814676 5986053 213400 -1540291 300916 4358246 0.18080 0.81920 1 0 2806265 2806265 89674434 28941883 60732551 23795351 15031962 8763389 5010695 3062234 1948461 74250666 GIFT ANNUITIES 602709 OBLIGATION UNDER INTEREST RATE SWAP 6128562 6731271 39205838 38071415 1134423 479077 954845 1433922 2568345 37974072 479077 -1710843 -1231766 39205838 0 39205838 38078700 7285 7285 38071415 0 38071415 PART IV, LINE 2B: RESIDENT FUNDS ARE MAINTAINED FOR THE BENEFIT OF OUR RESIDENTS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: WHEN TAX RETURNS ARE FILED, IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OF THE POSITION TAKEN OR THE AMOUNT OF THE POSITION THAT WOULD BE ULTIMATELY SUSTAINED. THE BENEFIT OF A TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS IN THE PERIOD DURING WHICH, BASED ON ALL AVAILABLE EVIDENCE, MANAGEMENT BELIEVES IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING THE RESOLUTION OF APPEALS OR LITIGATION PROCESSES, IF ANY. TAX POSITIONS TAKEN ARE NOT OFFSET OR AGGREGATED WITH OTHER POSITIONS. TAX POSITIONS THAT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD ARE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS MORE THAN 50 PERCENT LIKELY OF BEING REALIZED UPON SETTLEMENT WITH THE APPLICABLE TAXING AUTHORITY. THE PORTION OF THE BENEFITS ASSOCIATED WITH TAX POSITIONS TAKEN THAT EXCEEDS THE AMOUNT MEASURED AS DESCRIBED ABOVE WOULD BE REFLECTED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING BALANCE SHEET ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. INTEREST AND PENALTIES ASSOCIATED WITH UNRECOGNIZED TAX BENEFITS WOULD BE CLASSIFIED AS EXPENSES AGAINST OTHER OPERATING REVENUE IN THE STATEMENT OF OPERATIONS. AT DECEMBER 31, 2010 AND 2009 THERE WAS NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS. TAX YEARS SUBSEQUENT TO 2006 ARE OPEN FOR EXAMINATION. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN FAIR VALUE OF DERIVATIVES -1,741,075. COMBINATION OF NET ASSETS FROM MENNO HAVEN PENN HALL, INC 2,672,973. CHANGE IN VALUE OF PERPETUAL TRUST 22,947. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN FAIR VALUE OF DERIVATIVES -1,741,075. CHANGE IN VALUE OF PERPETUAL TRUST 22,947. SPECIAL EVENT EXPENSES NETTED AGAINST FUNDRAISING INCOME 7,284. ROUNDING 1. PART XIII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NETTED AGAINST FUNDRAISING INCOME 7,284. ROUNDING 1. THE ORGANIZATION ADOPTED THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) INTERPRETATIONS NO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, ON JANUARY 1, 2008 WITH NO IMPACT ON THE FINANCIAL STATEMENTS. WHEN TAX RETURNS ARE FILED, IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OF THE POSITION TAKEN OR THE AMOUNT OF THE POSITION THAT WOULD BE ULTIMATELY SUSTAINED. THE BENEFIT OF A TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS IN THE PERIOD DURING WHICH, BASED ON ALL AVAILABLE EVIDENCE, MANAGEMENT BELIEVES IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING THE RESOLUTION OF APPEALS OR LITIGATION PROCESSES, IF ANY. TAX POSITIONS TAKEN ARE NOT OFFSET OR AGGREGATED WITH OTHER POSITIONS. TAX POSITIONS THAT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD ARE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS MORE THAN 50 PERCENT LIKELY OF BEING REALIZED UPON SETTLEMENT WITH THE APPLICABLE TAXING AUTHORITY. THE PORTION OF THE BENEFITS ASSOCIATED WITH TAX POSITIONS TAKEN THAT EXCEEDS THE AMOUNT MEASURED AS DESCRIBED ABOVE WOULD BE REFLECTED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING BALANCE SHEET ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. INTEREST AND PENALTIES ASSOCIATED WITH UNRECOGNIZED TAX BENEFITS WOULD BE CLASSIFIED AS EXPENSES AGAINST OTHER OPERATING REVENUE IN THE STATEMENT OF OPERATIONS. AT DECEMBER 31, 2010 THERE WAS NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS. GOLF TOURNAMENT 29590 29590 80 2006 3268 1821 110 29590 29590 80 2006 3268 1821 110 7285 22305 X X 0 0 0 0 0 0 0 1 0 RODNEY MASON 173079 0 5400 0 855 0 0 0 8383 0 187717 0 0 0 JACK PARSON 151094 0 0 0 3762 0 4609 0 2365 0 161830 0 0 0 PART I, LINE 7 CHIEF OFFICERS RECEIVED ADDITIONAL COMPENSATION AT THE REQUEST OF THE BOARD. THEY WERE GIVEN THE OPTION OF CASH OR INVESTMENT IN THEIR 457 PLAN. FRANKLIN COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY 232261213 353273AG0 2006-08-15 29250000 CONSTRUCTION, FURNISHING, AND EQUIPMENT 0 0 0 FRANKLIN COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY 232261213 353273AH8 2008-01-10 18850000 REFINANCING OF SERIES 2001 AND 2006 PRIOR BONDS 0 0 0 29250000 578675 28671325 2008 0 0 1 1 18850000 13471824 245470 2891057 1705123 1 0 0 1 0 1 1 0 0 0.00210 0.00260 0.00470 1 0 1 1 0 0 0.00210 0.00260 0.00470 1 1 1 1 WELLS FARGO 30.000000000000 0 0 0 0 1 1 1 1 WELLS FARGO 30.000000000000 0 0 0 0 1 FORM 990, PART VI, SECTION A, LINE 2 THE MARKETING DIRECTOR IS DISTANTLY RELATED TO A BOARD MEMBER. THERE HAVE BEEN NO ITEMS THAT WOULD BE CONSIDERED A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION HAS CONTRACTED WITH A MANAGEMENT COMPANY TO MANAGE AND DIRECT FOOD SERVICES. FORM 990, PART VI, SECTION B, LINE 11 A COPY OF THE FORM 990 WILL BE PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO THE FILING OF THIS FORM. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST FORMS ARE REVIEWED BY THE CEO AND ANY DISCLOSED CONFLICTS ARE DISCUSSED WITH THE EXECUTIVE COMMITTEE OR APPROPRIATE OFFICERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION RANGES FOR THE CEO, OR TOP MANAGAMENT OFFICIALS IS DETERMINED BY A COMPENSATION SURVEY OR STUDY USING PRIMARILY THE PENNSYLVANIA ASSOCIATION OF NON-PROFIT HOMES FOR THE AGING(PANPHA) PARENT AGENCY WAGE SURVEY OF SIMILAR SIZE FACILITIES. PANPHA IS AN ASSOCIATION OF SENIOR SERVICES IN THE STATE OF PENNSYLVANIA. THE EXECUTIVE COMMITTEE OF THE BOARD ALSO HAS THE LIBERTY TO UTILIZE SURVEYS OF SIMILAR OPERATIONS IF THEY CHOOSE TO DO SO. COMPENSATION RANGES FOR OTHER OFFICERS AND KEY EMPLOYEES ARE ALSO DETERMINED BY A COMPENSATION SURVEY USING THE PANPHA PARENT AGENCY WAGE SURVEY. DISCRETION OF WHERE THEY FALL WITHIN RANGES IS DETERMINED BY EXPERIENCE AND KNOWLEDGE AND IS DETERMINED BY THEIR SENIOR MANAGER. FORM 990, PART VI, SECTION C, LINE 19 THE ORGNIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AT ITS ADMINISTRATIVE OFFICES LOCATED AT 2011 SCOTLAND AVE., CHAMBERSBURG, PA 17201. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 479,077. CHANGE IN FAIR VALUE OF DERIVATIVES -1,741,075. COMBINATION OF NET ASSETS FROM MENNO HAVEN PENN HALL, INC 2,672,973. CHANGE IN VALUE OF PERPETUAL TRUST 22,947. TOTAL TO FORM 990, PART XI, LINE 5: 1,433,922. CONSOLIDATED FINANCIAL STATEMENT AUDIT AND SELECTION OF ACCOUNTANTS FORM 990, PART XI, LINE 2C: THE ORGANIZATION IS PART OF A CONSOLIDATED AUDIT WITH RELATED ENTITY MANNO-HAVEN PENN HALL, INC. THE ORGANIZATION'S FINANCE COMMITTE IS RESPONSIBLE FOR THE OVERSIGHT OF THIS CONSOLIDATED AUDIT AND MAKES RECOMMENDATIONS FOR THE SELECTION OF THE INDEPENDENT ACCOUNTANT WHICH IS APPRROVED BY THE FULL BOARD OF DIRECTORS. MENNO HAVEN AUXILIARY INC 2075 SCOTLAND AVENUE CHAMBERSBURG PA 17201 251673680 SUPPORT OF THE CAMPUSES OF MENNO HAVEN AND PENN HALL CCRC'S. PA 501 (C)(3) PUBLIC CHARITY MENNO HAVEN AUXILARY INC 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 MENNO HAVEN AUXILIARY INC M 6275 FMV MENNO HAVEN AUXILIARY INC N 20080 FMV MENNO HAVEN AUXILIARY INC C 66553 FMV