2011-11-15T09:22:05-06:00 2010-12-31 PARENTEBEARD LLC 1869 CHARTER LANE STE 301 LANCASTER PA 17601 990 2010-01-01 521710891 EPISCOPAL MINISTRIES TO THE AGING INC EPIS 4109702000 576 JOHNSVILLE ROAD ELDERSBURG MD 21784 WILLIAM A FISHER 4109702000 2011-11-11 1 MICHAEL S FREY 7173935696 2010 2016-03-07 17:11:31Z WILLIAM A FISHER III 576 JOHNSVILLE ROAD ELDERSBURG MD 21784 9720665 0 X WWW.EMASENIORCARE.ORG X 1974 MD PARENT ENTITY TO NON-PROFIT PROVIDERS OF LONG-TERM CARE TO AGING PEOPLE. 18 17 81 17 9559 0 84020 8950 9062000 8594225 53642 88193 109239 226069 9308901 8917437 12000 0 0 0 6345264 5070375 0 0 246585 4300620 4095523 10657884 9165898 -1348983 -248461 8653436 9747315 18927291 20167091 -10273855 -10419776 X EMA IS THE PARENT ORGANIZATION FOR THE FOLLOWING FAMILY OF NOT-FOR-PROFIT ORGANIZATIONS: FAIRHAVEN, INC., BUCKINGHAM'S CHOICE, INC., WILLIAM HILL MANOR, INC., COPPER RIDGE, INC., THE COPPER RIDGE INSTITUTE, INC., AND EMA HEALTH SERVICES, INC., WHOSE OVERALL MISSION IS TO SERVE AGING PERSONS. EMA PROVIDES ORGANIZATIONAL AND ADMINISTRATIVE SUPPORT TO THESE NOT-FOR-PROFIT ORGANIZATIONS. 0 0 521581 8594225 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. 521581 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 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 170 0 1 81 1 1 1 0 0 0 0 0 0 0 0 0 X 18 17 0 0 0 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 ANDREW C GORESH 2.00 X 0 0 0 THERESA STOKES HILL 2.00 X 0 0 0 CRAIG MEDLYN 2.00 X X 0 0 0 BETTY B NELSON 2.00 X 0 0 0 JOHN W NEUENSCHWANDER 2.00 X 0 0 0 COLONEL JOHN PARHAM 2.00 X 0 0 0 STUART A SMITH III 2.00 X 0 0 0 JACLYN HARRIS 40.00 X X 466880 0 5898 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 WILLIAM FISHER III 40.00 X 215128 0 3693 NANCY WEIKERT 40.00 X 200730 0 9086 DONNA TAYLOR 40.00 X 175688 0 13188 JAYSON LUCKENBAUGH 40.00 X 121893 0 7726 CYNTHIA YINGLING 40.00 X 118999 0 10583 CHRISTINE HUGHES 40.00 X 130238 0 3183 JAMES I MELHORN 0.00 X 301430 0 0 SUSAN SUMMERS 40.00 X 145423 0 0 1876409 0 53357 9 1 1 0 SUNDANCE REHABILITATION 6549 PAYSPHERE CIRCLE CHICAGO IL 60674 PT, OT, SPEECH THERAPY 694061 MORGAN KELLER 70 THOMAS JOHNSON DRIVE SUITE 200 FREDERICK MD 21702 GENERAL CONTRACTOR 224963 MILES & STOCKBRIDGE PC 10 LIGHT STREET BALTIMORE MD 21202 LEGAL COUNSEL 209233 PARENTEBEARD ONE LIBERTY PLACE 1650 MARKET STS PHILADELPHIA PA 19103 ACCOUNTING SERVICES 190590 DR ALLEN ANDERSON 114 RIVERSIDE DRIVE CAMBRIDGE MD 21613 MEDICAL COUNSELING 156400 12 8950 8950 SERVICES TO EXEMPT AFF 511120 8594225 8594225 8594225 91548 9559 81989 10000 10000 10000 10000 799873 803228 -3355 -3355 -3355 CREDIT CARD REBATE 511120 197327 197327 EMA MANAGEMENT REIMBUR 511120 15014 15014 MISCELLANEOUS REVENUE 511120 3728 3728 216069 8917437 8594225 9559 304703 1090291 68971 976004 45316 3229859 203699 2892894 133266 73485 3985 66903 2597 309120 25121 270436 13563 367620 19928 334672 13020 250953 250953 164465 164465 1450 1450 238170 361 236531 1278 1359853 8 1354621 5224 224000 17162 192811 14027 404161 404161 916853 12954 903899 48899 6106 35639 7154 7500 7500 383177 163222 219955 24974 24974 MISCELLANEOUS EXPENSE 29081 34 20351 8696 CONTINUING EDUCATION 26891 30 26781 80 BOOK, DUES & SUBSCRIPTI 14958 12594 2364 LICENSE, FEES & PERMITS 138 138 9165898 521581 8397732 246585 35889 9090 4996 50100 1990 2500 831947 61231 51822 50243 28823 8201038 2866555 5666571 5334483 1050433 989780 216618 143608 1514855 2355772 8653436 9747315 1584735 1090603 1300000 1300000 4939476 4690261 11103080 13086227 18927291 20167091 X -11243203 -11164117 664348 351473 305000 392868 -10273855 -10419776 8653436 9747315 X -248461 102540 X X 0 1 1 X 0 X 41518 37376 103721 84020 8950 275585 5623866 6851947 8215993 9062000 8594225 38348031 5665384 6889323 8319714 9146020 8603175 38623616 19425 4400 23825 0 19425 4400 23825 38599791 144308 85869 78748 71220 94609 474754 144308 85869 78748 71220 94609 474754 55365 109239 216070 380674 5809692 6975192 8453827 9326479 8913854 39479044 0.97770 0.98190 0.01200 0.01320 X SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE EMA MGT. - REIM. X 1 2.00 1 0 0.00 0 1267051 91418 78990 0 915173 522286 2264709 80800 -146359 929037 3062 1267051 2163084 1240773 -142960 8000 985376 2812 2264709 0.00000 0.75220 0.24780 0 0 1276905 1276905 5234178 1399724 3834454 1689955 1466831 223124 5334483 DUE FROM AFFILIATES 2355772 2355772 DUE TO AFFILIATES 13086227 13086227 8917437 9165898 -248461 102540 102540 -145921 9018527 102540 102540 8915987 1450 1450 8917437 9164448 0 9164448 1450 1450 9165898 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, 2009, 2008, AND 2007 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. 1 X X X X 0 0 0 0 0 0 0 1 0 JACLYN HARRIS 379059 0 0 0 87821 0 0 0 5898 0 472778 0 0 0 WILLIAM FISHER III 215128 0 0 0 0 0 1403 0 2290 0 218821 0 0 0 NANCY WEIKERT 180705 0 20025 0 0 0 4026 0 5060 0 209816 0 0 0 DONNA TAYLOR 175688 0 0 0 0 0 3678 0 9510 0 188876 0 0 0 JAMES I MELHORN 301430 0 0 0 0 0 0 0 0 0 301430 0 0 0 SUSAN SUMMERS 92437 0 52986 0 0 0 0 0 0 0 145423 0 0 0 MR. JAMES MELHORN, THE FORMER CHAIRMAN AND PRESIDENT OF THE EMA CONSOLIDATED GROUP OF ENTITIES OF WHICH EMA IS THE PARENT, RETIRED IN 2009 AND RECEIVED $301,430 IN SEVERANCE PAYMENTS DURING THE 2010 CALENDAR YEAR. MS. SUSAN SUMMERS, THE VP OF HR, RETIRED DECEMBER 31, 2009 AND WAS PAID A RETIREMENT BONUS IN THE AMOUNT OF $52,986. PART I, LINE 7 JACLYN HARRIS RECEIVED A BONUS PACKAGE UPON ACCEPTING EMPLOYMENT AS PRESIDENT OF EMA. THE BONUS PACKAGE COMPRISED OF FIXED PAYMENTS NEGOTIATED DURING THE HIRING PROCESS. REIMBURSEMENTS FOR REASONABLE MOVING EXPENSES OF $27,821 WERE INCLUDED IN THE PACKAGE AS A NON-FIXED PAYMENT. 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 TRUSTEES AND MANAGEMENT STAFF ANNUALLY 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 A COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES, THE HUMAN RESOURCES AND TRUSTEESHIP COMMITTEE. THE PRESIDENT/CEO PREPARES A COMPREHENSIVE REPORT SHOWING THE RESULTS OF HIS/HER WORK DURING THE PAST YEAR, AN ESTIMATE OF HOURS SPENT IN VARIOUS CATEGORIES OF HIS/HER JOB DESCRIPTION, AND GOALS FOR THE COMING YEAR. THIS REPORT IS REVIEWED BY THE HUMAN RESOURCES AND TRUSTEESHIP COMMITTEE, MANY MEMBERS OF WHICH ARE HUMAN RESOURCE PROFESSIONALS. THEY DETERMINE THE ONGOING COMPENSATION FOR THE PRESIDENT/CEO. THEY GIVE THIS INFORMATION TO THE VICE PRESIDENT FOR HUMAN RESOURCES, WHO THEN PROCESSES IT FOR PAYROLL. 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. OFFICER'S HOURS FORM 990, PART VII, COLUMN B WITHIN THEIR RESPECTIVE ROLES THE OFFICERS, KEY EMPLOYEES, AND HIGHEST COMPENSATED EMPLOYEES 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 CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 102,540. 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 N/A 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 N/A 0 FAIRHAVEN INC 576 JOHNSVILLE RD ELDERSBURG MD 21784 237405177 OPERATES NON-PROFIT HOMES FOR THE AGING MD 501(C)(3) 9 N/A 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 N/A 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 N/A 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 N/A 0 EMA MANAGEMENT INC 576 JOHNSVILLE RD ELERSBURG MD 21784 521547917 SENIOR LIVING CONSULTING SERVICES MD N/A C -371836 5852 1.00000 1 1 0 1 1 0 0 0 1 0 1 0 0 1 1 0 0 1 THE WILLIAM HILL MANOR INC D 1331929 THE COPPER RIDGE INSTITUTE INC D 1026164 EMA HEALTH SERVICES INC D 362313 EMA MANAGEMENT INC D 383777 FAIRHAVEN INC E 9639152 COPPER RIDGE INC E 266287 BUCKINGHAM'S CHOICE INC E 3180788 WILLIAM HILL MANOR INC K 748410 BUCKINGHAM'S CHOICE INC K 2242149 COPPER RIDGE INC K 2179217 FAIRHAVEN INC K 3334449 COPPER RIDGE INSTITUTE INC K 90000 COPPER RIDGE INC I 289589 FAIRHAVEN INC I 310810 THE COPPER RIDGE INSTITUTE INC A 30680 THE WILLIAM HILL MANOR INC A 25543 EMA HEALTH SERVICES INC A 8980 EMA MANAGEMENT INC A 9559