2022-05-13T13:21:39-05:00 2021-06-30 390859910 BAKER TILLY US LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2020-07-01 232125481 LIVING BRANCHES LIVI 2153684438 242 WEST RELIANCE ROAD SOUDERTON PA 18964 STEVEN D MYERS CHIEF FINANCIAL & TECH OFFICER 2153684438 2022-05-13 1 STEVEN MYERS 999009999 KERRI N BOGDA CPA P00760402 7177404863 X 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z EDWARD D BRUBAKER 242 WEST RELIANCE ROAD SOUDERTON PA 18964 3287305 0 X WWW.LIVINGBRANCHES.ORG X 1979 PA MANAGEMENT SERVICES TO RELATED ENTITIES PROVIDING HOUSING & HEALTH CARE FOR THE ELDERLY. 12 12 87 12 0 0 0 8550 2766457 2734263 203768 23513 361468 390942 3331693 3157268 138255 38640 0 0 2480228 2214957 40429 22800 45661 709661 727697 3368573 3004094 -36880 153174 7400567 7785776 2102522 2334556 5298045 5451220 TOGETHER WE EMPOWER OLDER ADULTS AND FAMILIES TO LEAD LIVES OF PURPOSE AND JOY, GUIDED BY THE MENNONITE TRADITION OF CARE AND SERVICE TO OTHERS. 0 0 685572 38640 2734263 LIVING BRANCHES PLANS, ESTABLISHES, OPERATES, AND MAINTAINS HOUSING FOR SENIOR ADULTS AND PROVIDES, ON A NONPROFIT BASIS, HOUSING FACILITIES AND SERVICES SPECIALLY DESIGNED TO MEET THE SPIRITUAL, PHYSICAL, EMOTIONAL, SOCIAL, AND PSYCHOLOGICAL NEEDS OF AGING. LIVING BRANCHES CONTRIBUTES TO RESIDENTS' HEALTH, SECURITY, HAPPINESS, AND USEFULNESS IN LONGER LIVING AND ENGAGES THEM IN PROGRAMS DESIGNED TO PROMOTE AND ENCOURAGE THEIR WELLBEING.LIVING BRANCHES PROVIDES MANAGEMENT SERVICES FOR ITS RELATED TAX-EXEMPT ORGANIZATIONS WHICH PROVIDE HOUSING AND HEALTH CARE FOR SENIOR ADULTS AND HOUSING FOR LOW-INCOME FAMILIES. 685572 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 19 0 87 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X STEVEN D MYERS CHIEF FINANCIAL & TECH OFFICER 2155652416 242 WEST RELIANCE ROAD SOUDERTON PA 18964 KENNETH J CLEMMER CHAIR 0.10 0.50 X X 0 0 0 JOHN W DUERKSEN VICE CHAIR 0.10 0.60 X X 0 0 0 L BRENT KOLB TREASURER 0.10 0.60 X X 0 0 0 ANGELA S HACKMAN SECRETARY 0.10 0.50 X X 0 0 0 J TODD ALDERFER MD DIRECTOR 0.10 0.50 X 0 0 0 BRYAN K HUNSBERGER DIRECTOR 0.10 0.60 X 0 0 0 SYLVIA F SHELLY DIRECTOR 0.10 0.50 X 0 0 0 AMY KOLB DIRECTOR 0.10 0.50 X 0 0 0 JANE L RUTH DIRECTOR 0.10 0.60 X 0 0 0 WENDELL J WEAVER DIRECTOR 0.10 0.50 X 0 0 0 JOSHUA J MEYER DIRECTOR 0.10 0.50 X 0 0 0 LUKE J BERGEY DIRECTOR 0.10 0.50 X 0 0 0 EDWARD D BRUBAKER PRESIDENT & CEO 13.00 27.00 X 354376 0 45697 STEVEN D MYERS CHIEF FINANCIAL & TECH OFFICER 13.00 27.00 X 231448 0 29474 NANCY DONNELLY EXECUTIVE DIRECTOR - DW 5.00 35.00 X 184277 0 21426 MONIQUE COLE EXECUTIVE DIRECTOR - SMH & WLS 5.00 35.00 X 171096 0 36943 KATHERINE SHOTT CHIEF HUMAN RESOURCE OFFICER 40.00 X 154537 0 23564 ALEXANDRA METRICARTI CHIEF MARKETING OFFICER 40.00 X 158573 0 19281 BRUCE ALDER CHIEF RISK OFFICER 40.00 X 143349 0 22632 LORI BORGLUM DIR. OF RISK MGMT AND COMPLIANCE 40.00 X 114663 0 24382 1512319 0 223399 8 0 1 0 ADP LLC PO BOX 842875 BOSTON MA 02284 PAYROLL SERVICES 127851 CORE BTS INC PO BOX 854419 MINNEAPOLIS MN 55485 COMPUTER SERVICES 122401 LACHER & ASSOCIATES 632 E BROAD ST SOUDERTON PA 18964 BENEFIT CONSULTING 107500 3 2550 6000 8550 MANAGEMENT FEES 541900 2659683 2659683 ADMINISTRATIVE FEES 541900 74400 74400 TRANSPORTATION 480000 180 180 2734263 5737 5737 147813 130037 17776 17776 17776 TV, INTERNET & PHONE 517000 360606 360606 PURCHASE DISCOUNTS 900099 19004 19004 WAITING LIST REMOVALS 900099 5750 5750 5582 5582 390942 3157268 2734263 0 414455 38640 38640 1042726 397288 645438 816990 47197 769793 28518 28518 211293 37169 174124 115430 28044 87386 5696 5696 58194 58194 22800 22800 1878 1878 62604 43 62561 12645 12645 104924 10540 71523 22861 100844 4856 95988 212447 102127 110320 3278 288 2990 5642 10 5632 140537 19370 121167 4890 4890 OTHER EXPENSES 14118 14118 3004094 685572 2272861 45661 500 500 736371 161120 208517 7587 558258 520974 3284793 2130755 832967 1154038 4791411 5714349 272543 233498 0 -6290 7400567 7785776 1565692 1717778 536830 616778 2102522 2334556 X 5298045 5451220 5298045 5451220 7400567 7785776 153174 0 X 0 1 X 1 0 X 12000 6000 8550 26550 2645432 2776089 2753611 2766457 2734263 13675852 2657432 2776089 2759611 2766457 2742813 13702402 0 0 0 13702402 119247 16204 274554 196153 5737 611895 119247 16204 274554 196153 5737 611895 327387 344319 352212 361468 390942 1776328 3104066 3136612 3386377 3324078 3139492 16090625 0.85160 0.85030 0.03800 0.04360 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2016 AMOUNT: $ 440. 2017 AMOUNT: $ 208. 2018 AMOUNT: $ 439. 2019 AMOUNT: $ 136. 2020 AMOUNT: $ 73. TV INTERNET PHONE - 2016 AMOUNT: $ 317,381. 2017 AMOUNT: $ 336,473. 2018 AMOUNT: $ 342,009. 2019 AMOUNT: $ 351,342. 2020 AMOUNT: $ 360,606. WAITING LIST REMOVAL FEES - 2016 AMOUNT: $ 6,750. 2017 AMOUNT: $ 6,750. 2018 AMOUNT: $ 7,750. 2019 AMOUNT: $ 7,600. 2020 AMOUNT: $ 5,750. PURCHASE DISCOUNTS - 2016 AMOUNT: $ 2,816. 2017 AMOUNT: $ 888. 2018 AMOUNT: $ 2,014. 2019 AMOUNT: $ 2,390. 2020 AMOUNT: $ 19,004. ACTIVITIES INCOME - 2020 AMOUNT: $ 4,925. FOOD SALES - 2020 AMOUNT: $ 584. 419166 419166 2673785 2130755 543030 191842 191842 1154038 REFUNDABLE FEES AND DEPOSITS 616778 616778 3116750 -40518 -40518 3157268 0 3157268 2963575 0 2963575 40518 40518 3004093 PART XI, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT FEES -1,878. GRANTS TO ORGANIZATIONS -38,640. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES 1,878. GRANTS TO ORGANIZATIONS 38,640. X X X X X 1 MMS ADVANCEMENT ASSOCIATES LLC 922 NORTH 26TH STREET ALLENTOWN PA 18104 CONSULTING 0 0 22800 -22800 22800 -22800 PA 1 LIVING BRANCHES FOUNDATION 275 DOCK DRIVE LANSDALE PA 19446 912113430 501(C)(3) 38640 GENERAL OPERATIONS 1 PART I, LINE 2: THE ORGANIZATION PROVIDES ASSISTANCE TO ITS RELATED ENTITIES ON AN AS-NEEDED BASIS. ALL ACCOUNTING FUNCTIONS ARE CENTRALLY-BASED SO THERE IS NO MONITORING OF FUNDS ON A SEPARATE ENTITY BASIS. X X X X 0 0 0 0 0 0 0 1 0 EDWARD D BRUBAKER PRESIDENT & CEO 316981 0 37395 0 0 0 19600 0 26097 0 400073 0 0 0 STEVEN D MYERS CHIEF FINANCIAL & TECH OFFICER 211079 0 20369 0 0 0 15673 0 13801 0 260922 0 0 0 MONIQUE COLE EXECUTIVE DIRECTOR - SMH & WLS 154989 0 16107 0 0 0 12447 0 24496 0 208039 0 0 0 NANCY DONNELLY EXECUTIVE DIRECTOR - DW 168170 0 16107 0 0 0 12447 0 8979 0 205703 0 0 0 KATHERINE SHOTT CHIEF HUMAN RESOURCE OFFICER 140806 0 13731 0 0 0 10577 0 12987 0 178101 0 0 0 ALEXANDRA METRICARTI CHIEF MARKETING OFFICER 144941 0 13632 0 0 0 10468 0 8813 0 177854 0 0 0 BRUCE ALDER CHIEF RISK OFFICER 130548 0 12801 0 0 0 9865 0 12767 0 165981 0 0 0 PART I, LINE 7 THE INCENTIVE PAY IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD BASED ON THE ORGANIZATION'S ABILITY TO MEET ITS BROAD SET OF GOALS INCLUDING RESIDENT SATISFACTION, OCCUPANCY AND FINANCIAL CONDITION. FORM 990, PART VI, SECTION A, LINE 2 BRENT AND AMY KOLB HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER UPON COMPLETION BY THE TAX PREPARERS. THE 990 IS THEN PRESENTED TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. A COPY OF THE RETURN IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C LIVING BRANCHES HAS A WRITTEN CONFLICT OF INTEREST POLICY BY WHICH ALL OFFICERS, DIRECTORS, AND KEY EMPLOYEES MUST ABIDE. THE CONFLICT OF INTEREST POLICY IS REVIEWED AND SIGNED ANNUALLY BY ALL BOARD MEMBERS AND OFFICERS. THE BOARD CHAIRMAN REVIEWS THE SIGNED STATEMENTS AND OVERSEES THE PROCEDURES FOR ENSURING ANY POTENTIAL CONFLICTS ARE RESOLVED ACCORDING TO THE WRITTEN POLICY. ANY INTERESTED PARTY TO A CONFLICT WILL REMOVE HIM OR HERSELF FROM ANY DISCUSSIONS AND/OR DECISIONS BASED ON THE CONFLICT. THE CONFLICT POLICY SPECIFICALLY STATES THAT FAMILY AND/OR BUSINESS RELATIONSHIPS WITH OTHER BOARD MEMBERS MAY CONSTITUTE A POTENTIAL OR ACTUAL CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 LIVING BRANCHES IS A RESPECTED LEADER IN CONTINUING CARE, SERVING CULTURALLY AND ECONOMICALLY DIVERSE OLDER ADULTS AND FAMILIES. TO SUPPORT ACHIEVEMENT OF THE MISSION OF PROVIDING SERVICES TO OLDER ADULTS AND FAMILIES ACROSS A WIDE RANGE OF CIRCUMSTANCES AND TO GROW THE SERVICE PROGRAMS, THE BOARD OF DIRECTORS RECOGNIZES THE CRITICAL IMPORTANCE OF EMPLOYING HIGHLY QUALIFIED SENIOR STAFF TO LEAD AND DIRECT THE ORGANIZATION. IN ORDER TO ATTRACT AND RETAIN THE BEST LEADERSHIP TALENT ESSENTIAL TO FULFILLING THE MISSION AND ACHIEVING FINANCIAL PERFORMANCE NECESSARY TO SUSTAIN AND GROW THE ORGANIZATION, THE LIVING BRANCHES BOARD OF DIRECTORS ADOPTED A COMPENSATION PROGRAM FOR ITS SENIOR EXECUTIVE LEADERS. THE COMPENSATION PROGRAM IS DESIGNED TO: PROVIDE COMPETITIVE BENEFITS AND TOTAL CASH COMPENSATION COMPARED TO SIMILARLY SIZED AND SIMILARLY STRUCTURED CONTINUING CARE RETIREMENT COMMUNITIES; ALIGN EXPECTED EXECUTIVE STAFF PERFORMANCE WITH THE MISSION, STRATEGIC OBJECTIVES AND OPERATIONAL GOALS OF THE ORGANIZATION; MOTIVATE HIGH PERFORMANCE AND RECOGNIZE SHARED CONTRIBUTIONS IN A HIGHLY COMPETITIVE AND REGULATED ENVIRONMENT; RECOGNIZE AND INCENTIVIZE THE STABILITY OF THE EXECUTIVE LEADERSHIP TEAM. THE COMPENSATION PROGRAM IS INTENDED TO COMPLY WITH IRS REGULATIONS AND APPLIES SPECIFICALLY TO THE CHIEF EXECUTIVE OFFICER (CEO) WHO IS HIRED, DIRECTED AND EVALUATED BY THE BOARD OF DIRECTORS. OTHER COVERED SENIOR MANAGEMENT STAFF UNDER THE IRS GUIDELINES INCLUDE SENIOR MANAGEMENT PERSONS WHO REPORT DIRECTLY TO THE CEO AND MAY SUBSTANTIALLY INFLUENCE THE FINANCES OF THE ORGANIZATION. IN LIVING BRANCHES STRUCTURE, THIS INCLUDES THE POSITION OF CHIEF FINANCIAL & TECHNOLOGY OFFICER. THE COMPENSATION PLAN, WHILE FOCUSED ON THE CEO POSITION, PROVIDES GUIDANCE FOR THE CEO TO ESTABLISH THE COMPENSATION FOR OTHER EXECUTIVE LEADERS IN LIVING BRANCHES. COMPETITIVE WAGE INFORMATION FOR THE COMPENSATION PLAN IS SOURCED FROM CONTINUING CARE RETIREMENT COMMUNITY (CCRC) COMPENSATION SURVEYS, PRIMARILY THE CHIEF EXECUTIVES OF MULTI-FACILITY ORGANIZATIONS (CEMO) LEADERSHIP COMPENSATION SURVEY. IN ADDITION, THE LEADINGAGE SALARY AND BENEFITS REPORT AND THE LEADINGAGE PA REGIONAL SALARY SURVEY ARE REVIEWED. THE COVERED EXECUTIVE POSITIONS HAVE AN ESTABLISHED SALARY RANGE WITH A THRESHOLD, MIDPOINT AND MAXIMUM SALARY. THE RANGES ARE REVIEWED ANNUALLY WITH THE COMPARATIVE DATA SOURCES AND ARE ESTABLISHED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THE TARGET (OR MIDPOINT) SALARY FOR A FULLY QUALIFIED LIVING BRANCHES EXECUTIVE IS GENERALLY AT THE 75TH PERCENTILE FOR SIMILARLY SIZED ORGANIZATIONS FROM THE COMPARATIVE DATA SOURCES. COMPENSATION INCREASES FOR THE COVERED POSITIONS ARE APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS UPON THE COMPLETION OF ANNUAL PERFORMANCE APPRAISALS AND IN ACCORDANCE WITH THE COMPENSATION PLAN. THE EXECUTIVE COMMITTEE DOCUMENTS ITS DISCUSSIONS AND CONCLUSIONS IN EXECUTIVE COMMITTEE MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS ARTICLES OF INCORPORATION, BYLAWS, CONLFICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PAGE 5, PART V, LINE 2 THE FILING ENTITY IS THE PARENT IN A GROUP OF NON-PROFIT ENTITIES FOR WHICH IT IS CONSIDERED A COMMON PAY AGENT FOR W-2 REPORTING. LIVING BRANCHES REPORTS ALL EMPLOYEES ON ITS FORM W-3, HOWEVER, EACH AFFILIATE HAS EMPLOYEES ALLOCATED TO THAT ENTITY. PER IRS INSTRUCTIONS, EMPLOYEES LISTED ON PART V, LINE 2A ARE THOSE WHO HAVE BEEN DEEMED TO BE EMPLOYEES OF THIS ORGANIZATION. THE FOLLOWING AFFILIATES HAVE W-2 EMPLOYEES LISTED ON THEIR FORMS 990 THAT HAVE BEEN REPORTED ON THE FILING ORGANIZATION'S W-3: HATFIELD MENNONITE HOMES, INC. 23-1429826 SOUDERTON MENNONITE HOMES, INC. 23-1433891 DOCK MANOR, INC. 23-2136450 DOCK VILLAGE, INC. 23-2136449 DOCK ACRES, INC. 23-2233514 LIVING BRANCHES FOUNDATION, ANOTHER AFFILIATE, DOES NOT REPORT ANY EMPLOYEES ON ITS RETURN. HATFIELD MENNONITE HOME INC ROUTE 309 HATFIELD PA 19440 231429826 HEALTH CARE & HOUSING FOR THE ELDERLY PA 501(C)(3) LINE 10 LIVING BRANCHES 0 DOCK ACRES INC 275 DOCK DRIVE LANSDALE PA 19446 232233514 HOUSING FOR THE ELDERLY PA 501(C)(3) LINE 10 LIVING BRANCHES 0 SOUDERTON MENNONITE HOMES 207 WEST SUMMIT STREET SOUDERTON PA 18964 231433891 HEALTH CARE & HOUSING FOR THE ELDERLY PA 501(C)(3) LINE 10 LIVING BRANCHES 0 DOCK MANOR INC 275 DOCK DRIVE LANSDALE PA 19446 232136450 LOW INCOME HOUSING FOR THE ELDERLY PA 501(C)(3) LINE 10 LIVING BRANCHES 0 DOCK VILLAGE INC 275 DOCK DRIVE LANSDALE PA 19446 232136449 LOW INCOME HOUSING TO QUALIFIED FAMILIES & INDIVIDUALS PA 501(C)(3) LINE 10 LIVING BRANCHES 0 LIVING BRANCHES FOUNDATION 275 DOCK DRIVE LANSDALE PA 19446 912113430 FUNDRAISING & SUPPORTING ORGANIZATION PA 501(C)(3) LINE 12A, I LIVING BRANCHES 0 0 1 1 1 0 0 0 0 0 0 1 1 0 1 1 0 0 0 0 DOCK ACRES INC L 476442 COST DOCK MANOR INC L 57900 COST DOCK VILLAGE INC L 72275 COST SOUDERTON MENNONITE HOMES L 1145864 COST HATFIELD MENNONITE HOME INC L 907203 COST DOCK ACRES INC O 80680 COST DOCK MANOR INC O 80680 COST DOCK VILLAGE INC O 80680 COST SOUDERTON MENNONITE HOMES O 80680 COST HATFIELD MENNONITE HOME INC O 80680 COST LIVING BRANCHES FOUNDATION B 38640 COST SOUDERTON MENNONITE HOMES K 99454 COST