2023-11-15T10:22:02-06:00 2023-06-30 390859910 BAKER TILLY US LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2022-07-01 231458000 MESSIAH HOME MESS 7176974666 100 MT ALLEN DRIVE MECHANICSBURG PA 17055 JARROD LEO CFO 7176974666 2023-11-15 1 JARROD LEO XXX-XX-XXXX 0 KERRI N BOGDA CPA P00760402 7177404863 2023-11-06 X 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MESSIAH LIFEWAYS AT MESSIAH VILLAGE KARL J BRUMMER 100 MT ALLEN DRIVE MECHANICSBURG PA 17055 56951547 0 X WWW.MESSIAHVILLAGE.ORG X 1896 PA MINISTRY THAT RESPONSIBLY ENHANCES THE LIVES OF OLDER ADULTS WITH CHRIST-LIKE LOVE. 3 1 515 254 0 0 1911380 1508414 44062883 45342425 4495366 1862734 942784 1172258 51412413 49885831 0 0 0 0 18327050 17076630 0 0 0 31164837 34650799 49491887 51727429 1920526 -1841598 178549269 184171333 133039679 134464548 45509590 49706785 X THE ORGANIZATION'S MISSION IS TO BE "A MINISTRY THAT RESPONSIBLY ENHANCES THE LIVES OF OLDER ADULTS WITH CHRIST-LIKE LOVE." CONTINUED ON SCHEDULE "O".INTENTIONAL AND MEANINGFUL COMMUNITY LIFE IS CENTRAL TO ACHIEVING THE ORGANIZATION'S MISSION OF LIVING "LIFE.EMBRACED." WE BELIEVE LIFE CAN BE ENHANCED WHEN PERSONS HAVE OPPORTUNITIES TO PURSUE THEIR OWN GROWTH WITH AN INWARD JOURNEY OF THE BODY, MIND AND SOUL, HAVE OPPORTUNITIES TO JOURNEY OUTWARD AND CARE FOR AND SHARE THEIR HEARTS AND HANDS WITH OTHERS, AND HAVE OPPORTUNITIES TO JOYOUSLY JOURNEY TOGETHER WITH OTHERS AND BUILD RESPECTFUL, PARTICIPATORY RELATIONSHIPS.OUR DREAM IS TO INSPIRE EVERYONE 55 AND BETTER TO MORE FULLY EMBRACE LIFE; TO NOT FEAR GROWING OLDER, BUT TO RE-IMAGINE THE JOURNEY OF AGING AS A TIME OF PURPOSE, ZEST, AND FAITH-FILLED LIVING. 0 0 42823488 0 45342425 FOR MESSIAH HOME D/B/A MESSIAH LIFEWAYS AT MESSIAH VILLAGE ("MESSIAH VILLAGE") THE FISCAL YEAR ENDING JUNE 30, 2023 CONTINUED TO SEE STAFFING SHORTAGES ESPECIALLY IN NURSING AND PERSONAL CARE. HOWEVER, RESIDENTIAL LIVING (RL) FINISHED THE YEAR ABOVE BUDGET WITH A CUMULATIVE YEAR END OCCUPANCY RATE OF 96.41%, 1.88% ABOVE THE BUDGETED GOAL OF 94.53%. TOTAL MONTHLY FEE REVENUE FOR RESIDENTIAL LIVING WAS $8.2M WHICH WAS $100,000 ABOVE THE BUDGETED GOAL OF $8.1M. AN ACTIVE APPLICANT PIPELINE OF FUTURE RESIDENTS REMAINED STEADY. CONTINUED SCHEDULE O.THE SHORTAGE OF QUALIFIED AND CAPABLE CAREGIVERS, A NATIONAL ISSUE, IN NURSING AND PERSONAL CARE CONTRIBUTED TO IMPACTING OUR ABILITY TO TAKE ADMISSIONS PERIODICALLY THROUGHOUT THE YEAR IN BOTH AREAS. THE CENSUS GOAL FOR THE FISCAL YEAR WAS ADJUSTED ACCORDINGLY.PERSONAL CARE (ENHANCED LIVING) FINISHED THE YEAR WITH A CUMULATIVE OCCUPANCY OF 80.98% AS COMPARED TO A BUDGETED GOAL OF 85.37%. NURSING CARE ENDED THE YEAR WITH A CUMULATIVE OCCUPANCY RATE OF 83.27%, AGAINST THE BUDGETED GOAL OF 91.85%. MESSIAH VILLAGE WAS AWARDED BEST NURSING FACILITY BY THE SENTINEL'S BEST OF CUMBERLAND COUNTY, AND NEWSWEEK (BEST NURSING HOMES) RATING NUMBER 4 IN PA.THE CENTER FOR VITALITY & WELLNESS LOCATED IN VILLAGE SQUARE ENDED THE FISCAL YEAR WITH 1,419 OUTSIDE COMMUNITY MEMBER VISITS. ACTIVE RESIDENT MEMBERS CAME IN AT 117, WITH AN AVERAGE OF 1,024 VISITS PER MONTH. PERSONAL TRAINING AND NUTRITION CONSULTATIONS WERE INTRODUCED AS OFFERINGS BRINGING IN AN AVERAGE OF 50 SESSIONS PER MONTH. THOSE WITH COVERAGE AND BENEFITS THROUGH SILVERSNEAKERS, SILVER FIT AND PRIME MEMBERSHIPS WENT AS HIGH AS 1,826 VISITS (265 MEMBERS PER MONTH). IN TOTAL THERE WERE 368 TOTAL RESIDENT AND COMMUNITY ACTIVE WELLNESS MEMBERS FOR THE 2023 FISCAL YEAR.PATHWAYS INSTITUTE FOR LIFELONG LEARNING ENROLLED 590 MEMBERS IN A VARIETY OF LIFELONG LEARNING COURSES TAUGHT BY PROFESSORS FROM AREA COLLEGES AND UNIVERSITIES AS WELL AS SUCCESSFUL BUSINESS AND CIVIC LEADERS IN THE REGION. PATHWAYS INSTITUTE CONSISTENTLY DRAWS MEMBERSHIP FROM THE SURROUNDING COMMUNITY. LAST YEAR, 249 OUT OF 590 MEMBERS WHO ATTENDED WERE FROM THE CAPITAL REGION, WHILE 73 WERE RESIDENTS OF MESSIAH LIFEWAYS AT MESSIAH VILLAGE. VOLUNTEERS AGAIN PLAYED A VITAL ROLE IN ENHANCING LIFE ON THE MESSIAH VILLAGE CAMPUS. THEIR GENEROSITY AND GIVING OF THEIR TIME AND TALENTS IMPACTS NEARLY EVERY ASPECT OF LIFE AT MESSIAH VILLAGE. THEY HELPED TRANSPORT RESIDENTS TO SALON APPOINTMENTS, RAN AND MAINTAINED BOTH THE PAXTON ST AND KATIE'S CORNER GIFT SHOPS, PLANTED AND WATERED FLOWERS, AND HELPED MAINTAIN OUR BEAUTIFUL CAMPUS, OFFERED THEIR MUSICAL TALENTS IN THE NURSING NEIGHBORHOODS, AND MADE BEAUTIFUL QUILTS AND HAND-CRAFTED ITEMS TO BENEFIT THE AUXILIARY. THROUGH THE FISCAL YEAR, 267 ACTIVE VOLUNTEERS GAVE 12,064 HOURS OF SERVICE TO MESSIAH VILLAGE. A WONDERFUL EFFORT AND MUCH APPRECIATED EFFORT NONETHELESS.TO LEARN MORE, VISIT MESSIAHLIFEWAYS.ORG. 42823488 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 45 0 515 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 1 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 PA X X KARL J BRUMMER PRESIDENTCEO 7176974666 100 MT ALLEN DRIVE MECHANICSBURG PA 17055 X KARL J BRUMMER CHAIR/PRESIDENT 14.00 26.00 X X 0 213453 29200 KIM VALVO VP OF OPERATIONS/VICE CHAIR 25.00 15.00 X X 40718 106637 12134 MITCHELL MARTIN BOARD MEMBER 1.00 1.00 X 0 0 0 JARROD LEO CFO (AS OF 3/27/23) 10.00 30.00 X 0 0 0 ALISA MILLER INTERIM CFO (UNTIL 3/37/23) 10.00 30.00 X 0 0 0 ALICIA TITUS SENIOR VICE PRESIDENT 15.00 25.00 X 0 150587 2232 CHRISTINA WEBER VP OF CSS AND HR 15.00 25.00 X 0 107372 26791 MATTHEW GALLARDO VP OF RES. SER. (UNTIL 8/31/22) 0.00 0.00 X 3273 97957 12230 KIMBERLY BUTLER NHA 40.00 0.00 X 120394 0 1907 JESSICA MLADENOFF CLINICAL MANAGER 40.00 0.00 X 117557 0 20042 RUPAK GYAWALI NURSING RN 40.00 0.00 X 114703 0 1589 MERIMA SALKIC NURSING CNA 40.00 0.00 X 114477 0 14472 DAWN SPURLIN NURSING SUPERVISOR 40.00 0.00 X 112473 0 1774 623595 676006 122371 12 0 1 0 CURA HOSPITALITY LLC PO BOX 743676 ATLANTA GA 30374 DINING SERVICES PROVIDER 6490698 ADVANTAGECARE REHABILITATION INC 5035 CLAIRTON BLVD PITTSBURGH PA 15236 OUTSOURCED REHABLITATION 2037913 SHARON SHIPMAN TAX COLLECTOR 275 CIMBERLAND PKWY 325 MECHANICSBURG PA 17055 TAXES 1321610 PPL ELECTRIC UTILITIES 2 PO BOX 25222 LEHIGH VALLEY PA 18002 ELECTRICITY 681422 COMMERCIAL FLOORING PROFESSIONALS INC 1004 RANA VILLA AVE CAMP HILL PA 17011 FLOORING/LABOR 373977 30 250289 1258125 1508414 NET RESIDENT SERVICE 623000 45329481 45329481 RENTAL INCOME - AFFILIATE 531120 12944 12944 45342425 1903143 1903143 291001 248558 42443 42443 42443 6776749 6664002 153156 112747 -153156 -40409 -40409 MEALS 900099 533073 533073 BARBER/BEAUTY 812900 231888 231888 FITNESS & WELLNESS 900099 101300 101300 263554 263554 1129815 49885831 45342425 0 3034992 X 13887694 11756739 2130955 141606 119878 21728 2028101 1716905 311196 1019229 862837 156392 5676579 5676579 232543 232543 9455897 9391151 64746 600 600 746775 728758 18017 451971 292534 159437 2834210 2834210 35562 35554 8 6633 3370 3263 3186561 3186561 7259804 7259804 248457 248457 MEALS/FOOD 2079347 2075344 4003 REPAIRS & MAINTENANCE 1000239 999703 536 MEDICAL SUPPLIES 461033 460259 774 NURSING HOME ASSESSMENT 359873 359873 614715 490951 123764 51727429 42823488 8903941 0 4431426 2919907 8094551 10020285 1118300 1279622 689844 566616 198946144 100676694 100409390 98269450 60444307 66313684 3361451 4801769 178549269 184171333 3352691 4884708 33242697 34463603 79046324 77240726 52756 42981 17345211 17832530 133039679 134464548 X 25284983 27595609 20224607 22111176 45509590 49706785 178549269 184171333 X -1841598 4409242 1629551 X 0 1 X 1 0 X 1515529 1642184 3321649 1911380 1508414 9899156 46369017 49850975 43312473 44062883 45342425 228937773 47884546 51493159 46634122 45974263 46850839 238836929 1460 1910 5600 2880 39407 51257 0 1460 1910 5600 2880 39407 51257 238785672 2080483 1861053 1646834 2425354 2194144 10207868 2080483 1861053 1646834 2425354 2194144 10207868 1245787 1111013 741716 947370 1129815 5175701 51210816 54465225 49022672 49346987 50174798 254220498 0.93930 0.93900 0.04020 0.03980 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: BARBER-BEAUTY - 2018 AMOUNT: $ 297,127. 2019 AMOUNT: $ 202,214. 2020 AMOUNT: $ 144,171. 2021 AMOUNT: $ 202,802. 2022 AMOUNT: $ 231,888. DRY CLEANING REVENUE - 2019 AMOUNT: $ 133. 2021 AMOUNT: $ 10. FITNESS AND WELLNESS - 2018 AMOUNT: $ 82,647. 2019 AMOUNT: $ 70,827. 2020 AMOUNT: $ 4,818. 2021 AMOUNT: $ 52,204. 2022 AMOUNT: $ 101,300. INTERDEPARTMENT CHARGES - 2018 AMOUNT: $ 96,367. 2019 AMOUNT: $ 81,906. 2020 AMOUNT: $ 37,160. 2021 AMOUNT: $ 51,960. 2022 AMOUNT: $ 85,400. MEAL REVENUE - 2018 AMOUNT: $ 580,150. 2019 AMOUNT: $ 557,567. 2020 AMOUNT: $ 323,235. 2021 AMOUNT: $ 384,631. 2022 AMOUNT: $ 533,073. OTHER RESIDENT SERVICES - 2019 AMOUNT: $ 51,568. 2020 AMOUNT: $ 57,463. 2021 AMOUNT: $ 90,070. 2022 AMOUNT: $ 93,975. OTHER REVENUE - 2018 AMOUNT: $ 85,000. 2019 AMOUNT: $ 1,683. 2020 AMOUNT: $ 3,869. 2022 AMOUNT: $ 31,917. PASTORAL SERVICE REVENUE - 2019 AMOUNT: $ 88,327. 2020 AMOUNT: $ 89,205. 2021 AMOUNT: $ 84,764. 2022 AMOUNT: $ 5,213. PATHWAYS - 2020 AMOUNT: $ 77,757. 2021 AMOUNT: $ 73,311. 2022 AMOUNT: $ 34,856. TRANSPORTATION - 2018 AMOUNT: $ 104,496. 2019 AMOUNT: $ 56,788. 2020 AMOUNT: $ 4,038. 2021 AMOUNT: $ 7,618. 2022 AMOUNT: $ 12,193. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 19866026 1028718 2258485 1463060 21690169 24805978 225467 -3843379 1322040 19866026 19640895 1225654 5042409 1102980 24805978 20335169 197168 318758 1210200 19640895 18830909 1218591 1285669 1000000 20335169 0.00000 1.00000 0.00000 1 0 1687156 1687156 152281696 68237650 84044046 36096083 27618011 8478072 8881209 4821033 4060176 98269450 REFUNDABLE ENTRANCE FEES 16548730 SPLIT INTEREST OBLIGATIONS 214635 DUE TO AFFILIATES 1069165 17832530 55940639 4409242 1397008 5806250 50134389 -248558 -248558 49885831 51743444 248558 248558 51494886 232543 232543 51727429 PART IV, LINE 2B: MESSIAH LIFEWAYS AT MESSIAH VILLAGE MAINTAINS PERSONAL CARE ACCOUNTS FOR RESIDENTS WHO HAVE EXHAUSTED THEIR FUNDS AND ARE RECEIVING BENEVOLENT CARE OR ARE ON MEDICAL ASSISTANCE. MESSIAH LIFEWAYS AT MESSIAH VILLAGE DEPOSITS FUNDS RECEIVED FOR RESIDENTS' PERSONAL USE IN A COLLECTIVE PATIENT CHECKING ACCOUNT THAT IS KEPT SEPARATE FROM OUR FACILITY'S OPERATING ACCOUNTS AND THERE IS AN INDIVIDUAL ACCOUNTING OF EACH RESIDENT'S SHARE OF THE FUNDS AND INTEREST IN THE ACCOUNT. PART V, LINE 4: INVESTMENT RETURN ON THE PERMANENTLY RESTRICTED ENDOWMENT FUNDS ARE AVAILABLE FOR TRANSFER TO OPERATIONS TO HELP OFFSET THE COSTS OF BENEVOLENT CARE, LIFELONG LEARNING AND MUSIC THERAPY. THE INVESTMENT POLICY OF MESSIAH HOME ESTABLISHES THE METHOD FOR DETERMINING THE AMOUNT THAT CAN BE TRANSFERRED WHICH MUST BE APPROVED BY THE BOARD PRIOR TO THE BEGINNING OF THE YEAR. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT-INTEREST OBLIGATIONS 17,075. CHANGE IN FAIR VALUE OF DERIVATIVE FINANCIAL INSTRUMENT 1,581,116. CHANGE IN CASH SURRENDER VALUE OF LIFE INSURANCE 31,360. INVESTMENT EXPENSES NETTED TO REVENUES ON THE FINANCIALS -232,543. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -248,558. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 248,558. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT EXPENSES NETTED TO REVENUES ON THE FINANCIALS 232,543. 0 0 0 0 0 0 0 0 0 KARL J BRUMMER CHAIR/PRESIDENT 0 213453 0 0 0 0 0 1738 0 27462 0 242653 0 0 KIM VALVO VP OF OPERATIONS/VICE CHAIR 40718 106637 0 0 0 0 0 1632 3443 7059 44161 115328 0 0 ALICIA TITUS SENIOR VICE PRESIDENT 0 150587 0 0 0 0 0 1619 0 613 0 152819 0 0 PART I, LINE 3 THE PRESIDENT'S COMPENSATION IS DETERMINED BY MESSIAH LIFEWAYS (RELATED ORGANIZATION) USING THE FOLLOWING METHOD: COMPENSATION SURVEY/STUDY, COMPENSATION COMMITTEE, BOARD/COMPENSATION COMMITTEE APPROVED. A CUMBERLAND COUNTY MUNICIPAL AUTHORITY 236003119 230614NE5 2018-12-06 8469941 SEE PART VI 0 0 0 B WEST SHORE AREA AUTHORITY - SERIES A 232179305 95581QAL3 2015-05-01 25999920 SEE PART VI 0 0 0 C WEST SHORE AREA AUTHORITY - SERIES BC 232179305 000000000 2015-10-28 72975000 SEE PART VI 0 0 0 A 1260000 8506503 759896 367927 7378680 2018 1 0 1 1 B 6665000 26131596 1965888 519998 6028255 17617292 159 2018 1 0 1 1 C 20045753 72975000 2372723 262733 70339544 2018 0 0 1 1 A 0 1 1 1 0 0.00100 0.00000 0.00100 0 0 1 B 0 1 1 1 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 1 1 0 0.01550 0.00000 0.01550 0 0 1 A 0 1 0 0 0 0 0 0 1 B 0 0 0 1 0 0 0 0 1 C 0 1 0 0 1 1 PNC BANK NATIONAL ASSOCIATION 4.000000000000 0 0 0 0 1 A 1 B 1 C 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: WEST SHORE AREA AUTHORITY - SERIES A DATE THE REBATE COMPUTATION WAS PERFORMED: 10/25/2021 SCHEDULE K, PART I, BOND ISSUES: (A) ISSUER NAME: CUMBERLAND COUNTY MUNICIPAL AUTHORITY (F) DESCRIPTION OF PURPOSE: REFINANCE SERIES A 2008 (ISSUE DATE 02/14/08) WHICH WAS FOR CCRC RENOVATION AND COTTAGE EXPANSION (A) ISSUER NAME: WEST SHORE AREA AUTHORITY (F) DESCRIPTION OF PURPOSE: REFINANCE SERIES B 2008 (ISSUE DATE 02/14/08) AND 2009 BANK QUALIFIED DEBT (ISSUED 09/02/09); CAPITAL RENOVATIONS (A) ISSUER NAME: WEST SHORE AREA AUTHORITY (F) DESCRIPTION OF PURPOSE: CONSTRUCTION OF PROJECT ENVISION AND PAYMENT OF PARTIAL COSTS OF ISSUANCE SCHEDULE K, PART II, LINE 3: TOTAL PROCEEDS OF ISSUE FOR BONDS A & B REPORTED ON PART II, LINE 3 EXCEED THE ISSUE PRICE LISTED IN PART I DUE TO INVESTMENT EARNINGS. FORM 990, PART VI, SECTION A, LINE 3 ADVANTAGECARE REHABILITATION, INC. IS UNDER CONTRACT TO PERFORM ALL REHABILITATIVE SERVICES FOR RESIDENTS OF MESSIAH HOME AND IS UNDER THE SUPERVISION OF THE VP OF OPERATIONS. CURA HOSPITALITY LLC IS UNDER CONTRACT TO PERFORM ALL DINING SERVICES FOR MESSIAH HOME AND IS UNDER THE SUPERVISION OF THE VP OF OPERATIONS. THERE IS A MANAGEMENT AGREEMENT BETWEEN MESSIAH HOME AND ITS PARENT, MESSIAH LIFEWAYS, FOR CERTAIN MANAGEMENT FUNCTIONS, INCLUDING ACCOUNTING, HR, ADMINISTRATION, INFORMATION SERVICES, ETC. FORM 990, PART VI, SECTION A, LINE 6 MESSIAH LIFEWAYS ("ML") IS THE SOLE MEMBER OF MESSIAH HOME. FORM 990, PART VI, SECTION A, LINE 7A MESSIAH LIFEWAYS IS THE SOLE MEMBER OF MESSIAH HOME AND ELECTS THE BOARD OF DIRECTORS. THE CEO OF ML SERVES AS CHAIR OF THE BOARD AND THE CFO OF ML SERVES AS SECRETARY-TREASURER ACCORDING TO BY-LAWS. A VICE CHAIR IS ELECTED ANNUALLY FROM THE REMAINING BOARD MEMBERS WHICH CURRENTLY INCLUDE 1 INDEPENDENT MEMBER AND 1 ADDITIONAL OFFICER OF ML. FORM 990, PART VI, SECTION A, LINE 7B SOLE MEMBER, MESSIAH LIFEWAYS, MUST APPROVE CERTAIN TRANSACTIONS (IE BORROWING, BUDGETS, PURCHASES, FUNDRAISING, CHANGE IN OPERATIONS ETC), AMENDMENTS TO ARTICLES AND BYLAWS ETC. AS LISTED IN ARTICLE IV SECTION 4.2. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT REVIEWED THE FORM 990 IN DETAIL. THE FORM 990 WAS THEN POSTED ON THE BOARD WEBSITE FOR MEMBER ACCESS AND REVIEW. DURING THEIR NOVEMBER MEETING OF THE FINANCE & SHARED SERVICES COMMITTEE OF THE MESSIAH LIFEWAYS BOARD, THE FORMS 990 OF MESSIAH LIFEWAYS AND EACH OF ITS CONTROLLED ENTITIES WERE REVIEWED BEFORE BEING FILED WITH THE IRS. THE REVIEW WAS LED BY THE CFO. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY BOARD MEMBERS AND EXECUTIVE TEAM AFFIRM IN WRITING THEIR AWARENESS AND COMPLIANCE WITH THE CODE OF ETHICS AND CONDUCT POLICY AND CONFLICT OF INTEREST POLICY. ALL ARE ASKED TO DISCLOSE ANY CONFLICTS OF INTEREST AND AGREE TO REFRAIN FROM PARTICIPATING IN ANY DELIBERATIONS, DECISIONS, OR VOTING RELATING TO THE MATTER. THE POLICY IS MONITORED BY MANAGEMENT OF MESSIAH LIFEWAYS. CORPORATE COMPLIANCE & RISK MANAGEMENT VERIFIES THAT ALL FORMS ARE COMPLETED AND SIGNED ANNUALLY. ANY VIOLATIONS OF THE POLICY WILL BE HANDLED AS DEEMED NECESSARY IN ACCORDANCE WITH THE POLICY. ANY MEMBER WHO INTENTIONALLY VIOLATES THE POLICY MAY BE REMOVED FROM THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE MESSIAH LIFEWAYS BOARD OF DIRECTORS HAS A "PRESIDENTIAL RELATIONS COMMITTEE" WHICH CONDUCTS AN ANNUAL REVIEW OF THE PRESIDENT. THIS COMMITTEE HAS THE SAME COMPOSITION AS THE EXECUTIVE COMMITTEE. IN ADDITION TO ESTABLISHING THIS COMMITTEE THE BOARD HAS ESTABLISHED A POLICY TO GUIDE THE WORK OF THE COMMITTEE. THE PURPOSE OF THE COMMITTEE IS TO CONDUCT THE ANNUAL PERFORMANCE EVALUATION OF THE PRESIDENT, REVIEW PAST GOALS AND ESTABLISH FUTURE GOALS, SHARE A SUMMARY OF THE EVALUATION WITH THE FULL BOARD, AND RECOMMEND TERMS OF COMPENSATION TO THE FULL BOARD. IN DETERMINING COMPENSATION, THE BOARD REVIEWS SALARY DATA FROM VARIOUS SOURCES SUCH AS TRADE ASSOCIATION AND HEALTHCARE ALLIANCES. THEIR REVIEW IS DOCUMENTED IN THE BOARD MINUTES. REGARDING OTHER OFFICERS OF THE ORGANIZATION, THE PRESIDENT CONDUCTS AN ANNUAL PERFORMANCE EVALUATION. IN DETERMINING THE OFFICERS' COMPENSATION, THE PRESIDENT REVIEWS SALARY DATA FROM APPROPRIATE TRADE ASSOCIATIONS AND ALLIANCES. THE BOARD OF DIRECTORS GIVES FINAL APPROVAL OF THE COMPENSATION OF THESE OFFICERS INDIRECTLY THROUGH REVIEW AND APPROVAL OF THE ANNUAL BUDGET. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE FOR INSPECTION UPON REQUEST. THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE ON ITS WEBSITE (WWW.MESSIAHLIFEWAYS.ORG), AND UPON REQUEST. ADDITIONALLY THE FINANCIAL STATEMENTS ARE INCORPORATED INTO THE DISCLOSURE STATEMENT PREPARED FOR MESSIAH HOME AND MESSIAH FAMILY SERVICES, AS REQUIRED BY THE DEPARTMENT OF INSURANCE. MESSIAH ALSO POSTS THE AUDITED STATEMENTS OUT TO THE EMMA WEBSITE (WWW.EMMA.MSRB.ORG) FORM 990, PART VII, SECTION A: ALISA MILLER, INTERIM CFO, RECEIVES COMPENSATION FROM KAIROS HEALTH SYSTEMS, INC. THIS CORPORATION IS REIMBURSED FOR SERVICES ALISA MILLER PROVIDES TO MESSIAH GROUP. THE AMOUNT REIMBURSED DURING THE FISCAL YEAR 2022-23 WAS $91,974. FORM 990, PART IX, LINE 11G MAINTENANCE AGREEMENTS: PROGRAM SERVICE EXPENSES 268,701. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 268,701. CONSULTING: PROGRAM SERVICE EXPENSES 112,719. MANAGEMENT AND GENERAL EXPENSES 2,746. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 115,465. OUTSIDE LABOR: PROGRAM SERVICE EXPENSES 9,009,731. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,009,731. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 62,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 62,000. FORM 990, PART XI, LINE 9: CHANGE IN CASH SURRENDER VALUE OF LIFE INSURANCE 31,360. CHANGE IN FAIR VALUE OF DERIVATIVE FINANCIAL INSTRUMENT 1,581,116. CHANGE IN VALUE OF SPLIT-INTEREST OBLIGATIONS 17,075. MESSIAH FAMILY SERVICES DBA MESSIAH LIFEWAYS AT MOUNT JOY COUNTRY HOMES 100 MT ALLEN DRIVE MECHANICSBURG PA 17055 231484171 HOUSING FOR SENIOR ADULTS PA 501(C)(3) LINE 10 MESSIAH LIFEWAYS 0 MESSIAH LIFEWAYS COMMUNITY SUPPORT SERVICES 100 MT ALLEN DRIVE MECHANICSBURG PA 17055 320375859 SENIOR HEALTHCARE PA 501(C)(3) LINE 10 MESSIAH LIFEWAYS 0 MESSIAH LIFEWAYS 100 MT ALLEN DRIVE MECHANICSBURG PA 17055 352443724 SENIOR HEALTHCARE PA 501(C)(3) LINE 12B, II N/A 0 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0