2022-11-09T09:15:05-06:00 2021-12-31 390859910 BAKER TILLY US LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2021-01-01 231382402 FREDERICK MENNONITE COMMUNITY FRED 6107547878 2849 BIG ROAD ZIEGLERVILLE PA 19492 BRIAN FALLON V.P. FINANCE 6107547878 2022-11-08 1 BRIAN FALLON XXX-XX-XXXX KERRI N BOGDA CPA P00760402 7177404863 X 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z FREDERICK LIVING MICHELLE RASSLER CEO 2849 BIG ROAD ZIEGLERVILLE PA 19492 24914594 0 X WWW.FREDERICKLIVING.ORG X 1973 PA A WELCOMING, FAITH-BASED CONTINUING CARE RETIREMENT COMMUNITY OFFERING VARIOUS SERVICES. 10 10 366 197 0 0 1202529 3176899 21059035 20269224 208392 571493 155477 197142 22625433 24214758 64357 14084 0 0 12178234 11905551 0 0 205927 11316702 11261664 23559293 23181299 -933860 1033459 58199476 54298892 48963866 45264131 9235610 9034761 X IN THE SPIRIT OF CHRISTIAN LOVE, FREDERICK LIVING CARES FOR AND ENRICHES THE LIVES OF OLDER ADULTS, WHILE VALUING THE STAFF, VOLUNTEERS AND COMMUNITY THAT SERVE THEM. 0 0 19480962 14084 20269224 FREDERICK LIVING OPERATES A CONTINUING CARE RETIREMENT COMMUNITY (LIFE PLAN COMMUNITY), WHICH PROVIDES HOUSING, HEALTH CARE, AND OTHER RELATED SERVICES TO PRIMARILY OLDER ADULTS THROUGH THE OPERATION OF A 61-BED NURSING FACILITY, A 104-BED PERSONAL CARE FACILITY, 31 PERSONAL CARE DEMENTIA UNITS, AND 166 RESIDENTIAL LIVING APARTMENTS AND COTTAGES.FREDERICK LIVING ALSO PROVIDES CHARITY CARE TO RESIDENTS WHO MEET CERTAIN CRITERIA WITHOUT CHARGE OR AT AMOUNTS LESS THAN ESTABLISHED RATES. CHARGES FORGONE FOR SERVICES RENDERED AND SUPPLIES FURNISHED UNDER THE CHARITY CARE POLICY AMOUNTED TO APPROXIMATELY $899,000 IN 2021.IN 2021, FREDERICK LIVING PROVIDED APPROXIMATELY $1,888,000 TOWARD DIRECT BENEVOLENT CARE AND SUBSIDIZED ALLOWANCES TO RESIDENTS. IN ADDITION, FREDERICK LIVING CONTRIBUTED FINANCIALLY TO MANY NON-PROFIT ORGANIZATIONS INCLUDING THE ALZHEIMER'S ASSOCIATION, LOCAL AMBULANCE AND FIRE COMPANIES, AND A VARIETY OF MINISTRIES LOCATED THROUGHOUT THE AREA. FREDERICK LIVING ALSO ALLOWS LOCAL ORGANIZATIONS/GROUPS TO MEET ON CAMPUS AT NO CHARGE. THESE GROUPS HAVE INCLUDED THE ALZHEIMER'S SUPPORT GROUP, UPPER PERKIOMEN CHAMBER OF COMMERCE, BOYERTOWN SCHOOL DISTRICT ATHLETIC CLUBS, AND CHURCH RELATED MINISTRIES. FREDERICK LIVING IS COMMITTED TO PARTNERING WITH OUR LOCAL COMMUNITY AND HAVING A POSITIVE IMPACT THROUGH COLLABORATION AND ACTIVE PARTICIPATION. FOR CALENDAR YEAR 2021, THE AVERAGE OCCUPANCY PERCENTAGE IS 97% FOR RESIDENTIAL LIVING, 78% FOR PERSONAL CARE AND 73% FOR SKILLED BEDS. 19480962 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 23 0 366 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X BRIAN FALLON VP FINANCE 6107547878 2849 BIG ROAD ZIEGLERVILLE PA 19492 WARREN TYSON CHAIR 1.00 0.00 X X 0 0 0 NATHAN YORGEY VICE CHAIR 1.00 0.00 X X 0 0 0 NATHAN WEAVER TREASURER 1.00 0.00 X X 0 0 0 MICHELLE FORSELL SECRETARY 1.00 0.00 X X 0 0 0 REBECCA CAMPBELL DIRECTOR 1.00 0.00 X 0 0 0 ROBERT NASE DIRECTOR 1.00 0.00 X 0 0 0 STEVEN WEIDNER DIRECTOR 1.00 0.00 X 0 0 0 SUNITA NIKERLE DIRECTOR 1.00 0.00 X 0 0 0 JAMES LANDIS DIRECTOR 1.00 0.00 X 0 0 0 SHARON HOHLFELD DIRECTOR 1.00 0.00 X 0 0 0 BRIAN FALLON VP OF FINANCIAL SERVICES 40.00 0.00 X 138233 0 22341 MICHELLE RASSLER CEO (AS OF 6/28/21) 40.00 0.00 X 119732 0 6701 JOHN HENDRICKSON CEO (UNTIL 3/1/21) 40.00 0.00 X 144247 0 26614 JEREMY KAUFFMAN INTERIM CEO 40.00 0.00 X 156178 0 0 MICHAEL SCHEUREN VP TALENT & CULTURE 40.00 0.00 X 121477 0 15910 ERICA MOSS HEALTH SERVICES ADMIN TO 11/27/21 40.00 0.00 X 119740 0 10856 LAUREN THOMSON DIRECTOR OF NUSRING 40.00 0.00 X 105643 0 10234 GREGORY WITTERS CAMPUS DIRECTOR 40.00 0.00 X 101037 0 10942 1006287 0 103598 6 0 1 1 SODEXO INC & AFFILIATES PO BOX 360170 PITTSBURGH PA 15251 DINING SERVICES 1777476 SYMBRIA REHAB 28100 TOURCH PARKWAY WARRENVILLE PA 60555 PHYSICAL THERAPY 763310 MOREFIELD COMMUNICATIONS 35 N 35TH STREET CAMP HILL PA 17011 INFORMATION TECHNOLOGY SERVICES 527924 NB ROGERS 311 COUNTY LINE ROAD GILBERSVILLE PA 19525 HVAC SERVICES 243204 RAHN LAWN LANDSCAPE INC 3513 RIVER ROAD READING PA 19605 LANDSCAPING SERVICES 183645 28 2216389 960510 3176899 NET RESIDENT SVC REV 623000 20179162 20179162 PA NURSING HM ASSESSMT 623000 90062 90062 20269224 155747 155747 3000 310 2690 2690 2690 1115272 691892 7634 423380 -7634 415746 415746 BARBER/BEAUTY SHOP REVENUE 812900 69669 69669 EE HOLIDAY GIFT 900009 52531 52531 MEAL REVENUE 900099 36738 36738 35514 35514 194452 24214758 20269224 0 768635 X 14084 14084 443185 443185 8364416 7266107 1007491 90818 160303 160303 2293273 2002818 290455 644374 531064 106456 6854 19131 19131 80501 80501 52183 52183 3075805 2674002 401614 189 66333 53059 13274 526541 408569 116299 1673 236715 19700 215796 1219 1317525 1317525 1908 296 1105 507 38495 20719 16622 1154 689507 689507 3016225 3016225 282679 282679 REPAIRS & MAINTENANCE 388890 388890 FOOD, ENTERTAINMENT & A 261941 153608 107578 755 BAD DEBT 223461 223461 LICENSES & FEES 151433 28079 123354 832391 443629 299278 89484 23181299 19480962 3494410 205927 4789335 2622132 1183847 242436 209729 407494 722958 673911 391611 423059 84874745 45810607 41977649 39064138 8089698 9959600 834649 906122 58199476 54298892 2158101 1374991 12550622 12331536 17322628 16597090 2148100 14784415 14960514 48963866 45264131 X 7819841 6867887 1415769 2166874 9235610 9034761 58199476 54298892 X 1033459 474023 -1708331 X 0 1 X 1 0 X 443845 269313 642766 1202529 3176899 5735352 21019761 21448127 22398198 21069059 20268583 106203728 21463606 21717440 23040964 22271588 23445482 111939080 5480 20000 26779 15000 67259 0 5480 20000 26779 15000 67259 111871821 100935 131477 144005 145639 158747 680803 100935 131477 144005 145639 158747 680803 960 628 1588 140677 252000 235177 142763 194452 965069 21706178 22101545 23420146 22559990 23798681 113586540 0.98490 0.98380 0.00600 0.00560 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: ALL OTHER REV - 2017 AMOUNT: $ 4,037. 2018 AMOUNT: $ 2,546. 2019 AMOUNT: $ 1,564. 2020 AMOUNT: $ 626. 2021 AMOUNT: $ 2,141. BARBER/BEAUTY SHOP REVENUE - 2017 AMOUNT: $ 79,236. 2018 AMOUNT: $ 79,546. 2019 AMOUNT: $ 87,750. 2020 AMOUNT: $ 53,002. 2021 AMOUNT: $ 69,669. MEAL REVENUE - 2018 AMOUNT: $ 111,538. 2019 AMOUNT: $ 113,433. 2020 AMOUNT: $ 37,407. 2021 AMOUNT: $ 36,738. IN-HOUSE CATERING - 2017 AMOUNT: $ 18,111. 2018 AMOUNT: $ 12,370. 2019 AMOUNT: $ 12,417. 2020 AMOUNT: $ 1,152. 2021 AMOUNT: $ 602. REBATE - 2017 AMOUNT: $ 15,866. PCRRG POLICYHOLDER DIST - 2017 AMOUNT: $ 23,427. 2018 AMOUNT: $ 9,894. 2019 AMOUNT: $ 6,703. 2021 AMOUNT: $ 4,547. COVENANT HEALTH ALLIANCE OF PA REBATE - 2018 AMOUNT: $ 22,904. 2019 AMOUNT: $ 13,310. 2020 AMOUNT: $ 2,999. STERICYCLE SETTLEMENT - 2018 AMOUNT: $ 8,202. REFUND OF PRIOR YEAR DEPOSIT SFCS - 2018 AMOUNT: $ 5,000. UNIT UPGRADES - 2020 AMOUNT: $ 28,790. SODEXO REBATE - 2020 AMOUNT: $ 18,787. 2021 AMOUNT: $ 21,901. INSURANCE CLAIM - 2021 AMOUNT: $ 6,323. EE HOLIDAY GIFT - 2021 AMOUNT: $ 52,531. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5208770 837650 50781 5995639 4759622 492965 43817 5208770 3999762 220000 581116 41256 4759622 3900398 239476 -100038 40074 3999762 3482144 87822 352818 22386 3900398 0.92250 0.07750 0.00000 0 0 933195 933195 75511350 39476023 36035327 7309025 5993780 1315245 1121175 340804 780371 39064138 REFUNDABLE FEES AND DEPOSITS 14819060 RESIDENT TRUST FUNDS AND OTHER 32748 HEALTHCARE RESERVE 108706 14960514 22988394 474023 -1708331 -1234308 24222702 -7944 -7944 24214758 23189243 7944 7944 23181299 0 23181299 PART V, LINE 4: THE PRINCIPAL GIFTS ARE TO BE HELD IN PERPETUITY, WHILE INCOME FROM THE FUND CAN BE USED TO SUPPORT FREDERICK LIVING'S OPERATIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: VALUATION GAIN, BENEFICIAL INTEREST IN PERPETUAL TRUST 65,355. LOSS ON ABANDOMENT OF PROJECT -1,773,686. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -310. LOSS ON DISPOSAL OF ASSETS NETTED AGAINST EXPENSES -7,634. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 310. LOSS ON DISPOSAL OF ASSETS NETTED AGAINST EXPENSES 7,634. 1 UPPER FREDERICK FIRE COMPANY PO BOX 29 PERKIOMENVILLE PA 18074 232536883 501(C)(3) 6000 715 FMV DINNER TO HONOR FIRE CO. FINANCIAL SUPPORT 1 0 PART I, LINE 2: THE ORGANIZATION PROVIDES FUNDS TO LOCAL CHARITABLE ORGANIZATIONS, SUCH AS THE FIRE DEPARTMENT, TO PROVIDE THEM WITH FINANCIAL SUPPORT. FREDERICK LIVING DOES NOT DIRECTLY MONITOR THE USE OF THESE GIFTS BY THE ORGANIZATIONS BUT IS AWARE OF THEIR REPUTATION WITHIN THE COMMUNITY. X X X 1 0 0 0 0 0 0 0 0 JOHN HENDRICKSON CEO (UNTIL 3/1/21) 44355 0 0 0 99892 0 26000 0 614 0 170861 0 99892 0 BRIAN FALLON VP OF FINANCIAL SERVICES 138233 0 0 0 0 0 3149 0 19192 0 160574 0 0 0 JEREMY KAUFFMAN INTERIM CEO 156178 0 0 0 0 0 0 0 0 0 156178 0 0 0 PART I, LINE 4A ERICA MOSS RECEIVED SEVERANCE OF $9,386. COMPENSATION FROM UNRELATED ORGANIZATION JEREMY KAUFFMAN RECEIVED COMPENSATION OF $156,178 FROM MHS CONSULTING, AN UNRELATED ORGANIZATION, FOR SERVICES PROVIDED AS AN INTERIM CEO. A FRANCONIA TWP INDUSTRIAL DEVELOPMENT AUTHORITY 232268091 2017-12-28 19551492 REFINANCE 05, 07, 09 & 15 BONDS 0 0 0 A 2741912 19551492 237116 3788365 15526011 2017 1 0 1 1 A 0 0 1 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 1 0 0 0 0 0 0 A 0 SCHEDULE K, PART III LINE 9; PART IV LINE 7; AND PART V FREDERICK MENNONITE COMMUNITY IS IN THE PROCESS OF PUTTING FORMAL WRITTEN POLICIES IN PLACE TO MONITOR AND COMPLY WITH ALL BOND REQUIREMENTS, INCLUDING ANY POTENTIAL VIOLATIONS OF FEDERAL TAX REQUIREMENTS. SCHEDULE K, PART III Q3A THE MANAGEMENT OR SERVICE CONTRACTS IN PLACE DID NOT RESULT IN PRIVATE BUSINESS USE OF THE BOND FINANCED PROPERTY. FORM 990, PART VI, SECTION A, LINE 3 DIETARY SERVICES ARE MANAGED BY SODEXO INC. AND AFFILIATES. FORM 990, PART VI, SECTION B, LINE 11B THE VP OF FINANCIAL SERVICES AND CEO REVIEWED THE 990 IN DETAIL. PRIOR TO THE SUBMISSION OF FORM 990, THE BOARD RECEIVED FORM 990 FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS LOOKS AT THE SELF-MONITORING CONFLICT OF INTEREST POLICY AND EACH MEMBER IS REQUIRED TO DECLARE IF HE OR SHE NEEDS TO ABSTAIN FROM A VOTE WHERE THERE IS A POTENTIAL CONFLICT OF INTEREST. EACH DIRECTOR PROVIDES A SIGNED ANNUAL CONFLICT OF INTEREST STATEMENT TO THE EXECUTIVE SECRETARY WHO MONITORS COMPLIANCE WITH THE POLICY. AS FOR COMPLIANCE, FREDERICK LIVING CONTRACTS WITH FRIENDS SERVICE ALLIANCE WHICH PROVIDES OVERSIGHT OF OUR COMPLIANCE PROGRAM WHICH INCLUDES QUARTERLY LIAISON MEETINGS, QUARTERLY ON-SIGHT VISITS, AND A 24 HOUR HOTLINE. ALSO THE INTERNAL CORPORATE COMPLIANCE LIAISON PRESENTS A CORPORATE COMPLIANCE REVIEW AT THE MONTHLY EMPLOYEE/NEW EMPLOYEE ORIENTATION. FORM 990, PART VI, SECTION B, LINE 15 CEO COMPENSATION IS REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. OFFICERS AND KEY EMPLOYEE COMPENSATION IS REVIEWED BY THE CEO ANNUALLY DURING BUDGET DISCUSSION. SALARIES ARE COMPARED TO THE MOST RECENT LEADINGAGE SALARY SURVEY AS WELL AS REVIEWED AGAINST LOCAL COMPETITORS. THE FINANCE COMMITTEE REVIEWS AND APPROVES THE BUDGET ON AN ANNUAL BASIS. REVIEW AND APPROVAL PROCESS IS DOCUMENTED VIA COMMITTEE MINUTES. 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 CONSULTANT FEES: PROGRAM SERVICE EXPENSES 31,295. MANAGEMENT AND GENERAL EXPENSES 338,480. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 369,775. CONTRACTED DINING SERVICES: PROGRAM SERVICE EXPENSES 1,740,380. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 189. TOTAL EXPENSES 1,740,569. CONTRACTED THERAPY SERVICES: PROGRAM SERVICE EXPENSES 699,133. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 699,133. MEDICAL PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 26,244. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,244. OTHER CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 8,130. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,130. OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 168,820. MANAGEMENT AND GENERAL EXPENSES 63,134. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 231,954. FORM 990, PART XI, LINE 9: VALUATION GAIN, BENEFICIAL INTEREST IN PERPETUAL TRUST 65,355. LOSS ON ABANDOMENT OF PROJECT -1,773,686.