2023-02-20T11:27:28-06:00 2022-06-30 390859910 BAKER TILLY US LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2021-07-01 231425014 BRETHREN VILLAGE BRET 7175692657 3001 LITITZ PIKE LITITZ PA 17543 RODNEY L MARTZALL VP FINANCE/CFO 7175692657 2023-02-17 1 RODNEY MARTZALL 999009999 KERRI N BOGDA CPA P00760402 7177404863 2023-02-17 X 3 AAL1 IAL1 2021 2023-03-07 01:45:13Z JOHN N SNADER 3001 LITITZ PIKE LITITZ PA 17543 86996726 0 X WWW.BV.ORG X 1897 PA TO PROVIDE A CONTINUUM OF SERVICES AND CHRIST-LIKE CARE TO SUPPORT THE AGING PROCESS. 11 11 682 261 98240 0 2580574 2346682 42339894 44787921 2046557 2353772 4737587 623221 51704612 50111596 0 0 0 0 21044425 19405569 0 0 260613 28041210 31580800 49085635 50986369 2618977 -874773 205411805 191047452 194977240 190696415 10434565 351037 X THE MISSION OF BRETHREN VILLAGE IS TO PROVIDE A CONTINUUM OF SERVICES AND CHRIST-LIKE CARE TO SUPPORT THE AGING PROCESS AND TO ENHANCE THE SPIRITUAL, PHYSICAL, SOCIAL, AND EMOTIONAL WHOLENESS OF RESIDENTS, TEAM MEMBERS, AND THE COMMUNITY. 0 1 18830892 0 18492092 OUR INDEPENDENT RESIDENTIAL AREA ENABLES INDIVIDUALS TO CONTINUE LIVING IN AN INDEPENDENT SETTING WHILE BEING "CONNECTED" TO A CONTINUUM OF CARE. IT OFFERS THE PERFECT MIX OF CONVENIENCE AND FLEXIBILITY. FINANCIALLY, OUR WIDE RANGE OF ENTRANCE AND MONTHLY FEE PLANS FIT MOST BUDGETS. A MAINTENANCE FREE HOME IS ONLY PART OF THE COMPREHENSIVE LIVING EXPERIENCE, WHICH INCLUDES AMONG MANY OTHER THINGS: FITNESS CENTERS, THERAPEUTIC AND RECREATIONAL ACTIVITIES, TRANSPORTATION, DINING VENUES, AND PRIORITY ACCESS TO PERSONAL OR SKILLED CARE. APPROXIMATELY 260,000 RESIDENT DAYS OF RESIDENTIAL LIVING WERE RECORDED DURING THE YEAR ENDED JUNE 30, 2022. 14476458 0 14334265 OUR COURTYARDS NURSING FACILITY FEATURES 120 RESIDENCES AND PROVIDES DEPENDABLE, PERSON CENTERED, QUALITY HEALTH CARE SERVICES TO INDIVIDUALS WHO MAY BE RECOVERING FROM AN ACCIDENT OR SURGERY OR WHO ARE IN NEED OF LONG TERM SERVICES. THE FOCUS IS ON PROVIDING QUALITY CARE IN A HOME ENVIRONMENT. OVER 38,500 RESIDENT DAYS OF NURSING SERVICE WERE PROVIDED DURING THE YEAR ENDED JUNE 30, 2022. APPROXIMATELY 29% OF THE RESIDENTS RECEIVING SERVICES WERE RECEIVING GOVERNMENT ASSISTANCE. APPROXIMATELY $2,056,000 ON A COST BASIS WAS PROVIDED IN CHARITY CARE FOR THE YEAR. THE COURTYARDS STRESSES DIGNITY, INDEPENDENCE, RESPECT AND OVERALL WELL-BEING OF RESIDENTS AS THEY REQUIRE MORE ASSISTANCE DURING THE AGING PROCESS. 9512564 0 9341416 OUR PERSONAL CARE OFFERS A CARING, INDEPENDENT LIVING ENVIRONMENT FOR RESIDENTS WHO NEED ASSISTANCE WITH ACTIVITIES OF DAILY LIVING SUCH AS BATHING, DRESSING, HOUSEKEEPING OR MEDICATIONS. OVER 48,000 RESIDENT DAYS OF PERSONAL CARE SERVICES WERE PROVIDED DURING THE YEAR ENDED JUNE 30, 2022. ROUND-THE-CLOCK PERSONALIZED CARE IS PROVIDED TO RESIDENTS IN COMFORTABLE, HOME-LIKE APARTMENTS OR SUITES. APPROXIMATELY 12% OF THE RESIDENTS RECEIVING SERVICES WERE SUBSIDIZED THROUGH ORGANIZATIONAL ASSISTANCE. BENEVOLENT CARE OF APPROXIMATELY $900,000 ON A COST BASIS WAS PROVIDED IN THIS FISCAL YEAR. 2668153 0 2620148 OUR HOME CARE AGENCY BRINGS QUALITY HEALTH CARE SERVICES TO THE PRIVACY AND CONVENIENCE OF OUR CLIENTS' HOMES WHETHER THE CLIENT RESIDES IN OUR RESIDENTIAL SETTING OR RESIDES IN THE GREATER LANCASTER COMMUNITY. HOME CARE IS THE PRIMARY VEHICLE UTILIZED IN BRETHREN VILLAGE'S "CHOICE+ PROGRAM", WHICH STRIVES TO PROVIDE THE SERVICES THAT CAN KEEP A RESIDENT LIVING IN THE PLACE OF THEIR CHOOSING WITH CONFIDENCE THAT THEY ARE SAFE AND THAT THEIR PHYSICAL, MENTAL, SPIRITUAL AND EMOTIONAL NEEDS ARE BEING MET. OUR SHORT-TERM REHABILITATION CENTER OPERATES UNDER SEPARATE LICENSURE OBTAINED IN MAY 2016 AS THE REHABILITATION CENTER AT BRETHREN VILLAGE, LLC. THIS REHABILITATION CENTER IS A FREESTANDING BUILDING WITH 20 PRIVATE SUITES, FEATURING A COMPLETE RANGE OF THERAPY SERVICES. THE CENTER IS DESIGNED TO BRING THE OUTDOORS INSIDE TO CREATE A TRANQUIL HEALING ENVIRONMENT, LEADING TO SUCCESSFUL SHORT TERM REHABILITATION. AN ASPECT OF BRETHREN VILLAGE THAT MAKES US UNIQUE IS OUR COMPREHENSIVE TRANSITION OF SERVICES THROUGHOUT RECOVERY. APPROXIMATELY 4,200 DAYS OF NURSING SERVICE WERE PROVIDED DURING THE PERIOD ENDED JUNE 30, 2022. 2668153 0 2620148 45488067 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 102 0 682 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X RODNEY L MARTZALL VP FINANCECFO 7175692657 3001 LITITZ PIKE LITITZ PA 17543 STEVEN L FAUS CHAIR 1.50 0.20 X X 0 0 0 CAROL D HESS VICE CHAIR 1.50 0.20 X X 0 0 0 JOHN W BIEMILLER TREASURER 1.50 0.20 X X 0 0 0 ALAN R OVER SECRETARY 1.50 0.20 X X 0 0 0 JOANNE C ESHELMAN ASST. SECRETARY/TREASURER 1.50 0.20 X X 0 0 0 J ERIC BRUBAKER VICE CHAIR (UNTIL 01/2022) 1.50 0.20 X X 0 0 0 DOUGLAS F DEIHM TREASURER (UNTIL 12/2021) 1.50 0.20 X X 0 0 0 BRIAN W BOYD DIRECTOR 1.50 0.20 X 0 0 0 JOHN H GIBBEL DIRECTOR 1.50 0.20 X 0 0 0 CONNIE M METZLER DIRECTOR 1.50 0.20 X 0 0 0 KATHRYN H RIEGEN DIRECTOR 1.50 0.20 X 0 0 0 BRETT H TENNIS DIRECTOR 1.50 0.20 X 0 0 0 STEPHEN E WENZEL DIRECTOR 1.50 0.20 X 0 0 0 JOHN N SNADER PRESIDENT/CEO 39.00 1.00 X 217820 0 26554 RODNEY L MARTZALL VP FINANCE/CFO 39.00 1.00 X 148157 0 27741 ARRIOS MENARD RN CLINICAL CARE COORDINATOR 40.00 X 112167 0 25811 TARA HORVATH EXEC. DIRECTOR HEALTH SERVICES 40.00 X 110931 0 27491 NANCY ESHLEMAN VP HUMAN RESOURCES 40.00 X 108620 0 15697 F SCOTT WISSLER VP MARKETING 40.00 X 105610 0 13037 RENNY MAGILL VP DEVELOPMENT 40.00 X 104443 0 19710 907748 0 156041 7 0 1 0 SODEXO INC & AFFILIATES PO BOX 360170 PITTSBURGH PA 15251 DINING, HOUSEKEEPING, & LAUNDRY SERVICES 3446184 HALLIE'S HELPING HANDS HC LLC 616 BRITTANY CIRCLE TOWNSEND DE 19734 NURSING AGENCY 1575518 COVENANT ALLIANCE REHAB EAST LLC 28100 TORCH PARKWAY WARRENVILLE IL 60555 THERAPY CONTRACT 1096035 HALLGREN NURSING SOLUTIONS 280 LYNNE DR MOUNT WOLFE PA 17347 NURSING AGENCY 1083559 C MOYER BUILDING AND REMODELING INC 751 RIFE RUN RD MANHEIM PA 17545 CONSTRUCTION SERVICES 792128 25 162052 359343 1825287 2346682 NURSING 623000 14334265 14334265 INDEPENDENT LIVING 623000 11478916 11478916 PERSONAL CARE 623000 9341416 9341416 AMORT. OF ADVANCE FEES 623000 5891476 5891476 SHORT TERM REHABILITATION 623000 2574081 2574081 1167767 1167767 44787921 1918791 1918791 265961 135795 130166 130166 46858 83308 37115696 2500 36683215 0 432481 2500 434981 434981 50400 162052 66120 -15720 -15720 COFFEE SHOP REVENUE 722210 274964 274964 RESIDENT ACTIVITIES 900099 46760 46760 RESIDENT UPGRADES 900099 25300 25300 161751 51382 110369 508775 50111596 44787921 98240 2878753 X 403871 350790 48238 4843 15196663 13199393 1815055 182215 257550 194169 56667 6714 2357248 1994612 324716 37920 1190237 1029851 146336 14050 227561 211254 16307 19500 19500 89144 89144 3184 3184 200451 134821 65630 10015096 9614564 400532 291088 12041 278293 754 843040 736673 99310 7057 465043 464665 378 1910993 1871202 39791 2610 2094 431 85 54979 27596 9039 18344 5323992 5152941 171051 8178789 7953926 224863 560922 560922 FOOD 1860621 1858572 2049 PHARMACY - DRUGS 284380 277031 7349 MEDICAL SUPPLIES 248871 248871 ACTIVITIES 208354 216709 6176 -14531 792182 400957 388441 2784 50986369 45488067 5237689 260613 67488 291063 2490098 887719 1365208 827654 2042218 2116140 1372849 1786801 235823831 117452541 124081192 118371290 72472416 65554259 1520336 1212526 205411805 191047452 5194405 5548079 37201436 38142683 115190980 111776886 815110 733206 36575309 34495561 194977240 190696415 X -10210323 -17063705 20644888 17414742 10434565 351037 205411805 191047452 X -874773 -9908560 699805 X X 0 1 X 1 1 1 X 1929038 2595597 3816913 2580574 2346682 13268804 41557405 43986572 43645043 42472983 44787921 216449924 160454 271906 269076 214773 274964 1191173 43646897 46854075 47731032 45268330 47409567 230909901 10000 409100 1540900 7020 1967020 0 10000 409100 1540900 7020 1967020 228942881 1391120 1568658 1791478 1297937 2075226 8124419 1391120 1568658 1791478 1297937 2075226 8124419 40645 44085 52147 55358 192235 249171 185967 248272 4391501 182429 5257340 45287188 48649345 49814867 51009915 49722580 244483895 0.93640 0.93800 0.03320 0.03090 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2017 AMOUNT: $ 55,476. 2018 AMOUNT: $ 88,035. 2019 AMOUNT: $ 94,755. 2020 AMOUNT: $ 110,269. 2021 AMOUNT: $ 110,369. RESIDENT UPGRADES - 2017 AMOUNT: $ 142,127. 2018 AMOUNT: $ 43,308. 2019 AMOUNT: $ 38,090. 2020 AMOUNT: $ 46,780. 2021 AMOUNT: $ 25,300. RESIDENT ACTIVITIES - 2017 AMOUNT: $ 51,568. 2018 AMOUNT: $ 54,624. 2019 AMOUNT: $ 115,427. 2020 AMOUNT: $ 115,080. 2021 AMOUNT: $ 46,760. PPP LOAN FORGIVENESS - 2020 AMOUNT: $ 4,119,372. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 3184 3184 0 PART II-B, LINE 1: THE ORGANIZATION PAYS DUES TO LEADING AGE'S NATIONAL AND STATE ASSOCIATIONS, A PORTION OF WHICH IS USED FOR LOBBYING PURPOSES. 15293058 55003 -2416158 605000 12326903 9669236 31604 6197218 605000 15293058 9180431 31565 1062240 605000 9669236 8546177 45611 1193643 605000 9180431 7877132 672225 601820 605000 8546177 0.00000 1.00000 0.00000 0 0 1635999 1635999 201930942 94602292 107328650 20090205 16897921 3192284 12166685 5952328 6214357 118371290 REFUNDABLE FEES AND DEPOSITS 34049984 SPLIT-INTEREST OBLIGATIONS 300584 INTEREST RATE SWAP LIABILITY 144993 34495561 X 40969935 -9908560 564984 -9343576 50313511 -201915 -201915 50111596 51053463 201915 201915 50851548 134821 134821 50986369 PART V, LINE 4: THE ENDOWMENT FUND IS INVESTED WITH AN EMPHASIS ON LONG-TERM GROWTH AND RETURN AND USES THE TOTAL RETURN CONCEPT FOR PERFORMANCE EVALUATION. ANNUAL DISTRIBUTIONS ARE MADE FROM THE ENDOWMENT FUND FOR USE IN THE ORGANIZATION'S NORMAL OPERATIONS. PART X, LINE 2: THE CORPORATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING 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 IS MET. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -54,714. VALUATION GAIN ON BENEFICIAL INTEREST IN PERPETUAL TRUSTS -284,595. CHANGE IN VALUE OF INTEREST RATE SWAP AGREEMENTS 1,039,114. INVESTMENT MANAGEMENT FEES NETTED ON FINANCIAL STATEMENTS -134,821. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -135,795. FUNDRAISING EXPENSES -66,120. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 135,795. FUNDRAISING EXPENSES 66,120. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT MANAGEMENT FEES NETTED ON FINANCIAL STATEMENTS 134,821. BANQUET 120692 80972 39720 16315 23405 GOLF OUTING 91760 81080 10680 890 10000 12947 2563 212452 162052 50400 890 10000 29262 25968 66120 -15720 X 1 1 X X 0 0 0 0 0 0 0 0 0 JOHN N SNADER PRESIDENT/CEO 212116 0 0 0 5704 0 8629 0 17925 0 244374 0 0 0 RODNEY L MARTZALL VP FINANCE/CFO 148157 0 0 0 0 0 6111 0 21630 0 175898 0 0 0 PART I, LINE 1A UNION LEAGUE MEMBERSHIP IN THE AMOUNT OF $5,704 WAS INCLUDED IN THE COMPENSATION OF THE PRESIDENT/CEO. A LANCASTER COUNTY HOSPITAL AUTHORITY 236648018 514045H22 2015-07-30 9905875 CAPITAL PROJECTS 0 1 0 B LANCASTER COUNTY HOSPITAL AUTHORITY 236648018 514045S79 2017-04-12 101882309 REFINANCE 2008 BONDS 0 1 0 C LANCASTER COUNTY HOSPITAL AUTHORITY 236648018 NONEAVAIL 2017-03-31 20000000 CAPITAL PROJECTS 0 1 0 A 1035000 9908519 655213 468164 209617 8561338 2016 0 0 1 1 B 10045000 101882309 7242108 1404040 100478269 2017 1 0 1 1 C 6531653 20000000 190166 19809834 2018 0 0 1 1 A 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 B 0 1 1 1 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 0 0 0 0 1 B 0 0 1 0 0 0 0 0 1 C 0 0 1 0 1 1 FIRST NATIONAL BANK 4.000000000000 0 0 0 0 1 A 1 B 1 C 1 FORM 990, SCHEDULE K , PART II, LINE 3: BOND ISSUE A - TOTAL PROCEEDS OF ISSUE ON PART II, LINE 3 DIFFERS FROM THE ISSUANCE PRICE REPORTED ON PART I DUE TO INVESTMENT EARNINGS OF $2,644. FORM 990, PART III, LINE 3 BRETHREN VILLAGE CEASED HOME CARE SERVICES DURING THE YEAR. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE OF BRETHREN VILLAGE CONSISTS OF THE BOARD CHAIR, VICE CHAIR, SECRETARY, TREASURER AND ASSISTANT SECRETARY/TREASURER. THE COMMITTEE HAS THE AUTHORITY TO ACT ON BEHALF OF THE BOARD AS NEEDED. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT PREPARES AND GATHERS INFORMATION NEEDED FOR THE TAX CONSULTANT TO PREPARE THE TAX RETURNS. MANAGEMENT PARTICIPATES IN THE REVIEW PROCESS PRIOR TO PRESENTING THE RETURNS TO THE FINANCE COMMITTEE OF BRETHREN VILLAGE FOR REVIEW AND APPROVAL. RETURNS ARE THEN MADE AVAILABLE TO ALL BOARD MEMBERS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL OF THE ORGANIZATION'S EXPENDITURES ARE SUBJECT TO APPROPRIATE APPROVALS THROUGH THE ORGANIZATION'S PURCHASING POLICY. ADDITIONALLY, TRANSACTIONS WITH ANY COMPANIES AFFILIATED WITH BOARD MEMBERS ARE MONITORED AND ANALYZED BY THE ACCOUNTING DEPARTMENT AND REPORTED IN OUR ANNUAL DISCLOSURE STATEMENT, IF APPLICABLE. BRETHREN VILLAGE HAS A CONFLICT OF INTEREST POLICY WHICH IS DIRECTED NOT ONLY TO DIRECTORS AND OFFICERS, BUT TO ALL TEAM MEMBERS WHO CAN INFLUENCE THE ACTIONS OF BRETHREN VILLAGE. DISCLOSURE OF CONFLICTS SHOULD BE MADE TO THE PRESIDENT (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD CHAIR), WHO SHALL BRING THE MATTER TO THE ATTENTION OF THE BOARD OR DULY CONSTITUTED COMMITTEE THEREOF. DISCLOSURE INVOLVING DIRECTORS SHOULD BE MADE TO THE BOARD CHAIR (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD VICE-CHAIR), WHO SHALL BRING THE MATTER TO THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF. ANY BOARD MEMBER HAVING A DUALITY OF INTEREST OR POSSIBLE CONFLICT OF INTEREST ON ANY MATTER SHOULD NOT VOTE OR USE PERSONAL INFLUENCE ON THE MATTER, AND SHOULD NOT BE COUNTED IN DETERMINING THE QUORUM FOR THE MEETING. THE MINUTES OF THE MEETING SHOULD REFLECT THAT A DISCLOSURE WAS MADE, THE ABSTENTION FROM VOTING, AND THE QUORUM SITUATION. EACH MEMBER OF THE BOARD, CORPORATE OFFICERS, AND MEMBERS OF THE BOARD COMMITTEES SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: (A) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, (B) HAS READ AND UNDERSTANDS THE POLICY, (C) HAS AGREED TO COMPLY WITH THE POLICY, AND (D) UNDERSTANDS THAT BRETHREN VILLAGE IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. THE EXECUTIVE ASSISTANT IS RESPONSIBLE FOR ENSURING THAT EVERYONE COMPLETES A STATEMENT ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BRETHREN VILLAGE BOARD ESTABLISHES COMPENSATION FOR THE PRESIDENT. THE COMMITTEE RELIES ON EXTERNAL DATA INCLUDING AN EXECUTIVE WAGE SURVEY, SPECIFIC FOR THE SENIOR LIVING INDUSTRY, AS WELL AS OTHER COMPARABLE WAGE INDICATORS (ECONOMIC OUTLOOK, ETC.). COMPENSATION FOR VICE PRESIDENTS AND OTHER POSITIONS (KEY EMPLOYEES) WITHIN THE ORGANIZATION ARE ESTABLISHED USING INTERNALLY DEVELOPED DATA (COMPENSATION RANGES) AND EXTERNAL SURVEY DATA FROM STATE ASSOCIATIONS AND OTHER SIMILAR GROUPS BY THE PRESIDENT. SALARIES ARE REVIEWED ANNUALLY. MINUTES OF THE COMMITTEE MEETINGS ARE RECORDED AND FILED. SALARY ADJUSTMENTS ARE FORWARDED TO THE HR DEPARTMENT BY THE PRESIDENT WITH THE PROPER DOCUMENTATION/AUTHORIZATION. 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. FORM 990, PART IX, LINE 11G CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 255,076. MANAGEMENT AND GENERAL EXPENSES 14,980. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 270,056. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 3,762,962. MANAGEMENT AND GENERAL EXPENSES 339,398. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,102,360. PENSION ADMINISTRATION FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 46,154. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 46,154. AGENCY FEES: PROGRAM SERVICE EXPENSES 5,472,232. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,472,232. DISPOSAL FEES: PROGRAM SERVICE EXPENSES 124,294. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 124,294. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT -54,714. VALUATION GAIN ON BENEFICIAL INTEREST IN PERPETUAL TRUSTS -284,595. CHANGE IN VALUE OF INTEREST RATE SWAP AGREEMENT 1,039,114. FORM 990, PART XII, QUESTION 2C: THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE REVIEW OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR. BRETHREN VILLAGE REALTY LLC 3001 LITITZ PIKE LITITZ PA 17543 473043533 REAL ESTATE RENTAL PA 194973 1795191 BRETHREN VILLAGE REHABILITATION CENTER AT BRETHREN VILLAGE LLC 3001 LITITZ PIKE LITITZ PA 17543 475409118 SHORT-TERM REHABILITATION CENTER PA 2588917 742045 BRETHREN VILLAGE BRETHREN SERVICES INC 3001 LITITZ PIKE LITITZ PA 17543 232293927 PROVIDES LOW INCOME HOUSING FOR THE ELDERLY AND HANDICAPPED PA 501(C)(3) LINE 10 BRETHREN VILLAGE 1 BRETHREN SERVICES II INC 3001 LITITZ PIKE LITITZ PA 17543 202081463 PROVIDES LOW INCOME HOUSING FOR THE ELDERY PA 501(C)(3) LINE 10 BRETHREN VILLAGE 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 BRETHREN SERVICES I L 150938 ACTUAL COST BRETHREN SERVICES II L 138976 ACTUAL COST BRETHREN SERVICES I O 85820 ACTUAL COST BRETHREN SERVICES II O 85820 ACTUAL COST BRETHREN SERVICES I Q 87927 ACTUAL COST BRETHREN SERVICES II Q 75378 ACTUAL COST