2020-04-20T11:44:58-05:00 2019-06-30 410746749 CLIFTONLARSONALLEN LLP 610 W GERMANTOWN PIKE STE 400 PLYMOUTH MEETING PA 19462 990 2018-07-01 231472520 THE COMMUNITY AT ROCKHILL COMM 2152572751 3250 STATE ROAD SELLERSVILLE PA 18960 DIANNA MCGOLDRICK VP OF FINANCE/CFO 2152572751 2020-04-16 1 RYAN SANTARELLA P02069285 2156433900 2020-04-16 67.137.57.251 2020-04-16 13:56:13 ED P 0CF8DAA38DEF6BA010CDA025D5681F15700FEA11 2F8038A1C35EF53546BED6153941B468BD598492 2018 2020-11-19 02:30:22Z DAN MCKEE 3250 STATE ROAD SELLERSVILLE PA 18960 19516244 0 X WWW.COMMUNITYATROCKHILL.ORG X 1954 PA TO PROVIDE HOUSING, HEALTH CARE, AND OTHER RELATED SERVICES TO RESIDENTS 62 YEARS OF AGE OR BETTER 6 6 279 200 0 0 336004 220370 17249831 17887857 272249 330157 509259 285082 18367343 18723466 0 2000 0 0 7791256 8290846 0 0 4903 10749786 10619321 18541042 18912167 -173699 -188701 49333069 50754817 35363582 36894402 13969487 13860415 X THE MISSION OF THE COMMUNITY AT ROCKHILL IS TO ENRICH THE LIVES OF ALL SERVED THROUGH INNOVATION AND CREATIVITY. WE ARE A VIBRANT COMMUNITY PROVIDING PURPOSE, DIGNITY AND COMPASSION, CENTERED IN GOD'S LOVE. 0 0 15459763 2000 17887857 THE COMMUNITY AT ROCKHILL (ROCKHILL), A CONTINUING CARE RETIREMENT COMMUNITY, SITUATED ON 44 PICTURESQUE ACRES IN BEAUTIFUL BUCKS COUNTY, PENNSYLVANIA, PROVIDES AMENITIES, CONVENIENCES, AND SERVICES DESIGNED TO ENHANCE THE QUALITY OF LIFE FOR EACH RESIDENT AND ENCOURAGE THEM TO LIVE EACH DAY TO ITS FULLEST.AS A CONTINUING CARE RETIREMENT COMMUNITY, ROCKHILL OFFERS RESIDENTIAL LIVING, PERSONAL CARE AND NURSING CARE ON ONE CONVENIENT CAMPUS. ROCKHILL PROVIDES HOUSING, HEALTH CARE, AND OTHER RELATED SERVICES TO APPROXIMATELY 400 RESIDENTS. ROCKHILL OPERATES 205 RESIDENTIAL LIVING APARTMENTS, A 53-UNIT PERSONAL CARE CENTER, AND A 90-BED SKILLED NURSING CENTER. ROCKHILL ALSO PROVIDES ADULT DAY CARE SERVICES TO BOTH RESIDENTS AND NONRESIDENTS WITH AN AVERAGE DAILY NUMBER OF PARTICIPANTS OF 15. A SIGNIFICANT PART OF ROCKHILL'S NOT-FOR-PROFIT MISSION IS TO ENSURE THAT RESIDENTS WHO OUTLIVE THEIR RESOURCES THROUGH NO FAULT OF THEIR OWN ARE ABLE TO CONTINUE LIVING AT ROCKHILL. ROCKHILL PROVIDED BENEVOLENT CARE TO RESIDENTS WITHIN ITS PERSONAL CARE UNITS AMOUNTING TO APPROXIMATELY $170,000. 15459763 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 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 42 0 279 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 PA X JOHN WARD 2672031451 12 LUTHERAN HOME DRIVE TELFORD PA 18969 LINDA L MARTIN DIRECTOR 1.00 1.00 X 0 0 0 ABRAM L MOYER DIRECTOR 1.00 1.00 X 0 0 0 PASTOR WAYNE NITZSCHE DIRECTOR 1.00 0.00 X 0 0 0 SAM JONES DIRECTOR 1.00 2.00 X 0 0 0 JENNIFER LANDIS DIRECTOR 1.00 2.00 X 0 0 0 JEFFREY L GODSHALL CHAIR 2.00 4.00 X X 0 0 0 CAROL DELANCEY EXECUTIVE DIRECTOR 40.00 0.00 X 155959 0 11433 DAN MCKEE PRESIDENT AND CEO 2.00 38.00 X 0 301852 26725 DIANNA MCGOLDRICK VP OF FINANCE/CFO-AS OF JUL 2018 2.00 38.00 X 0 77720 3964 155959 379572 42122 1 0 1 0 CURA HOSPITALITY LLC PO BOX 743676 ATLANTA GA 30374 FOOD SERVICE 1060789 JAMES K SWARTLEY BLDR LLC 1370 ALLENTOWN ROAD QUAKERTOWN PA 18951 BUILDER/CONTRACTOR 1004288 SYMBRIA REHAB HVA 28100 TORCH PARKWAY WARRENVILLE IL 60555 THERAPY SERVICE 841508 C&S LAWN & LANDSCAPE INC 562 MELVIN ROAD TELFORD PA 18969 LANDSCAPE 383278 PHARMERICA PO BOX 409251 ATLANTA GA 30384 PHARMACY SERVICE 300309 8 57505 162865 1825 220370 SKILLED NURSING 623000 8396233 8396233 SERVICE CHARGES 623000 3926063 3926063 PERSONAL CARE 623000 3850966 3850966 ENTRANCE FEE AMORTIZATION 623000 1422165 1422165 PHARMACY REVENUE 623000 170613 170613 121817 121817 17887857 278530 278530 76135 0 76135 76135 76135 819904 430 768707 0 51197 430 51627 51627 4000 57505 7131 -3131 -3131 38334 16940 21394 21394 EXPENSE REIMBURSEMENT 900099 65225 65225 BEAUTY AND BARBER SHOP 623000 63049 63049 MISCELLANEOUS INCOME 623000 33334 33334 29076 29076 190684 18723466 17887857 0 615239 2000 2000 174221 43556 130665 6934762 6527805 406957 103560 103560 542377 390222 152155 535926 474768 61158 1313946 1313946 35200 35200 34920 34920 28120 28120 1703494 1417031 286463 68659 67790 869 323400 279273 40093 4034 197865 197865 883061 854039 29022 4067 2563 1504 17313 11624 5689 566362 566362 2917229 2870779 46450 437268 168904 268364 REPAIRS AND MAINTENANCE 890570 794425 96145 DIETARY SERVICES 604187 600412 3775 RESIDENT SERVICES 436093 393321 42772 DUES AND SUBSCRIPTIONS 77769 3340 74429 79798 59339 20459 18912167 15459763 3447501 4903 45103 48480 6721393 8479279 184500 169947 1350848 835710 18505 185338 148193 80747602 47483539 33829554 33264063 6290258 6644511 123027 123027 584543 1041607 49333069 50754817 1759725 1113305 16382316 19702487 98135 149991 16318094 15722780 180384 182997 624928 22842 35363582 36894402 X 13126779 13062221 362832 329143 479876 469051 13969487 13860415 49333069 50754817 X -188701 90454 -10825 X 0 1 X 1 0 X 51625 258613 496242 336004 220370 1362854 19324020 18212114 17650231 17585761 17887857 90659983 91979 91979 19375645 18470727 18146473 17921765 18200206 92114816 3675 3675 0 3675 3675 92111141 248404 182418 166038 216159 354665 1167684 248404 182418 166038 216159 354665 1167684 137567 232177 362452 130522 137039 999757 19761616 18885322 18674963 18268446 18691910 94282257 0.97700 0.97870 0.01240 0.01100 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME GROSS INVENTORY SALES EXPENSE REIMBURSEMENT ACCOUNTS PAYABLE DISCOUNT RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 2291810 2291810 67310185 38807502 28502683 10814700 8676037 2138663 330907 330907 33264063 DUE TO AFFILIATE 22842 22842 X PART IV, LINE 2B: THE ORGANIZATION HOLDS IN TRUST CERTAIN FUNDS ADVANCED BY RESIDENTS. THESE FUNDS ARE REPORTED AS CASH AND A CORRESPONDING LIABILITY. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM STATE INCOME TAXES UNDER THE COMMONWEALTH OF PENNSYLVANIA STATUTES. THE ORGANIZATION FOLLOWS THE PROVISIONS OF THE INCOME TAX ACCOUNTING STANDARDS REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. IT IS THE ORGANIZATION'S POLICY TO ACCOUNT FOR ANY INTEREST OR PENALTIES ASSESSED RELATING TO UNCERTAIN TAX POSITIONS, IF ANY, AS GENERAL AND ADMINISTRATIVE EXPENSES. THE ORGANIZATION DID NOT INCUR ANY INTEREST OR PENALTIES FOR THE YEARS ENDED JUNE 30, 2019 AND 2018. THE APPLICATION OF THESE PROVISIONS HAS NO IMPACT ON THE ORGANIZATION'S CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. SPRING SOIREE 61505 57505 4000 7131 61505 57505 4000 7131 7131 -3131 X X X 0 0 0 0 0 0 0 0 0 CAROL DELANCEY EXECUTIVE DIRECTOR 155809 0 150 0 0 0 4978 0 6455 0 167392 0 0 0 DAN MCKEE PRESIDENT AND CEO 0 265101 0 36751 0 0 0 8649 0 18076 0 328577 0 0 PART I, LINE 3 A RELATED ENTITY, GRACE INSPIRED MINISTRIES, USES THE FOLLOWING METHODS TO DETERMINE COMPENSATION FOR THE PRESIDENT AND CEO AND THE VP OF FINANCE/CFO: A COMPENSATION COMMITTEE, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE COMPENSATION COMMITTEE. A SELLERSVILLE INDUSTRIAL DEVELOPMENT AUTHORITY 205283927 2017-12-22 10000000 REFINANCE EXISTING TAXABLE DEBT AND NEW MONEY FOR CAPITAL IMPROVEMENTS 0 0 0 A 921617 10000000 69799 7522708 2407493 1 0 0 1 A 0 0 1 1 0 0 0 0 A 0 1 0 0 1 0 0 0 1 A 0 FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE CORPORATION IS GRACE INSPIRED MINISTRIES, A RELATED 501(C)(3) PUBLIC CHARITY. FORM 990, PART VI, SECTION A, LINE 7A THE DIRECTORS ARE APPOINTED BY THE MEMBER, GRACE INSPIRED MINISTRIES, AT ITS ANNUAL MEETING FROM CANDIDATES NOMINATED BY THE CORPORATION'S NOMINATING COMMITTEE OR OTHERWISE SELECTED BY THE MEMBER TO BEGIN TERMS AS OF THE DATE OF THE ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7B WITHOUT THE APPROVAL OF THE MEMBER, GRACE INSPIRED MINISTRIES, THE BOARD MAY NOT: (A) MAKE ANY STRATEGIC PLANNING DECISIONS OR APPROVE A STRATEGIC PLAN; (B) AUTHORIZE OR ENGAGE IN ANY MARKETING OR COMMUNITY EDUCATION PROGRAMS; (C) INITIATE, CEASE, OR SIGNIFICANTLY MODIFY ANY FUNDRAISING ACTIVITIES OR PLANS FOR THE SOLICITATION OF CHARITABLE CONTRIBUTIONS OR FOR THE SOLICITATION OR ACCEPTANCE AS A GIFT OF ANY REAL PROPERTY OR INTEREST THEREIN; (D) CHANGE THE AREA SERVED BY THE CORPORATION; (E) SECURE TAX EXEMPT FINANCING OR OTHERWISE BORROW MORE THAN $10,000 UNDER TERMS WHICH PROVIDE FOR A REPAYMENT PERIOD IN EXCESS OF THREE MONTHS; (F) ENTER INTO ANY LEASES WHICH WOULD OBLIGATE THE CORPORATION TO MAKE RENTAL PAYMENTS IN EXCESS OF $10,000 PER YEAR; (G) PURCHASE INSURANCE POLICIES OTHER THAN POLICIES WHICH COMPLY WITH ANY REQUIREMENT SET FORTH IN ANY AGREEMENT ENTERED INTO BY THE CORPORATION; (H) UNDERTAKE ANY CAPITAL EXPENDITURES IN EXCESS OF $5,000 AND ANY CAPITAL EXPENDITURES INVOLVING RELATED PROJECTS WHICH, IN THE AGGREGATE, EXCEED $25,000; (I) ADOPT ANY ORIGINAL OR REVISED CAPITAL OR OPERATING BUDGETS WHICH WOULD RESULT IN ANY EXPENDITURE IN EXCESS OF $10,000 OVER ANTICIPATED REVENUE; (J) AMEND THE CORPORATION'S ARTICLES OF INCORPORATION OR THESE BYLAWS; (K) INITIATE, CEASE, OR SIGNIFICANTLY MODIFY ANY OF THE CORPORATION'S LINES OF SERVICE, PRODUCTS, OR PROGRAMS; (L) SELL, RELINQUISH, OR OTHERWISE AUTHORIZE A CHANGE IN CONTROL OF MORE THAN $50,000 OF THE ASSETS OF THE CORPORATION; (M) SELECT, REMOVE, OR REPLACE INDEPENDENT ACCOUNTANTS AND AUDITORS FOR THE CORPORATION; (N) AUTHORIZE FUNDAMENTAL CHANGES TO THE CORPORATION, INCLUDING THE ADOPTION OF A PLAN OF DISSOLUTION OF THE CORPORATION; THE ADOPTION OF A PLAN OF MERGER, CONSOLIDATION, DIVISION, CONVERSION, OR AFFILIATION WITH ANOTHER ENTITY; AND CHANGE TO THE CURRENT CORPORATION'S CORPORATE ORGANIZATIONAL STRUCTURE; (O) AUTHORIZE AND DESIGNATE OFFICERS OF THE CORPORATION TO EXECUTE A DEED OF ASSIGNMENT FOR THE BENEFIT OF CREDITORS; FILE A VOLUNTARY PETITION IN BANKRUPTCY; FILE AN ANSWER CONSENTING TO THE APPOINTMENT OF A RECEIVER; OR FILE AN ANSWER TO AN INVOLUNTARY PETITION IN BANKRUPTCY; (P) ORGANIZE OR ACQUIRE ANY SUBSIDIARY OR AFFILIATE; (Q) CHANGE THE CORPORATION'S FISCAL YEAR; (R) DETERMINE TO INDEMNIFY A REPRESENTATIVE AS PROVIDED IN SECTION 10.2 OF THESE BYLAWS; OR (S) AUTHORIZE, APPROVE, AMEND, OR TERMINATE ANY MANAGEMENT CONTRACT(S). FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND REVIEWED BY THE CEO, CFO, AND THE BOARD OF DIRECTORS BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ANY DIRECTOR OR OFFICER WHO HAS AN INTEREST IN A CONTRACT OR OTHER TRANSACTION PRESENTED TO THE BOARD OR A COMMITTEE FOR AUTHORIZATION, APPROVAL OR RATIFICATION SHALL MAKE A PROMPT AND FULL DISCLOSURE OF HIS OR HER INTEREST TO THE BOARD OR COMMITTEE PRIOR TO ITS ACTING ON SUCH CONTRACT OR TRANSACTION. THE BODY TO WHICH SUCH DISCLOSURE IS MADE SHALL THEREUPON DETERMINE, BY MAJORITY VOTE, WHETHER THE DISCLOSURE SHOWS THAT A CONFLICT OF INTEREST EXISTS OR CAN REASONABLY BE CONSTRUED TO EXIST. IF A CONFLICT IS DEEMED TO EXIST, SUCH PERSON SHALL NOT VOTE ON, NOR USE HIS OR HER PERSONAL INFLUENCE ON, NOR PARTICIPATE (OTHER THAN TO PRESENT FACTUAL INFORMATION OR TO RESPOND TO QUESTIONS) IN, THE DISCUSSIONS OR DELIBERATIONS WITH RESPECT TO SUCH CONTRACT OR TRANSACTION. SUCH PERSON SHALL NOT BE COUNTED IN DETERMINING THE EXISTENCE OF A QUORUM AT ANY MEETING WHERE THE CONTRACT OR TRANSACTION IS UNDER DISCUSSION OR IS BEING VOTED UPON. THE MINUTES OF THE MEETING SHALL REFLECT THE DISCLOSURE MADE, THE VOTE THEREON AND, WHERE APPLICABLE, THE ABSTENTION FROM VOTING AND PARTICIPATION, AND WHETHER A QUORUM WAS PRESENT. ANNUALLY, THE BOARD DISTRIBUTES A CERTIFICATION REGARDING CONFLICT OF INTEREST FORM WHICH MUST BE COMPLETED AND SIGNED BY EACH BOARD MEMBER CERTIFYING THAT ALL CONFLICTS ARE DISCLOSED AND THEY ARE FAMILIAR WITH THE ORGANIZATION'S POLICY. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS IS CHARGED WITH ANNUALLY REVIEWING THE PERFORMANCE AND ESTABLISHING COMPENSATION FOR THE ORGANIZATION'S EXECUTIVE DIRECTOR. THE SALARY IS INDIVIDUALLY DETERMINED BASED ON REVIEW OF AN ANNUAL SURVEY PROVIDED BY A TRADE ASSOCIATION, OR EXTERNAL CONSULTATION, TO ENSURE COMPENSATION IS COMPETITIVE AND MAINTAINED WITHIN A FAIR MARKET RANGE WITHIN THE INDUSTRY NORMS. THE COMPENSATION COMMITTEE DOCUMENTS THEIR APPROVAL IN A COMMUNICATION TO HUMAN RESOURCES. FORM 990, PART VI, SECTION B, LINE 15B: THE ORGANIZATION DOES NOT COMPENSATE ANYONE WHO MEETS THE INTERNAL REVENUE SERVICE DEFINITION OF KEY EMPLOYEE. 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 XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUSTS -10,825. GRACE INSPIRED MINISTRIES 12 LUTHERAN HOME DRIVE TELFORD PA 18969 814735423 MANAGEMENT COMPANY PA 501(C)(3) LINE 12C, III-FI N/A 0 LUTHERAN COMMUNITY AT TELFORD INC 12 LUTHERAN HOME DRIVE TELFORD PA 18969 231611427 PROVIDE HOUSING, HEALTHCARE AND OTHER RELATED SERVICES TO RESIDENTS PA 501(C)(3) LINE 10 GRACE INSPIRED MINISTRIES 0 RM HOME SERVICES 672 MAIN STREET HARLEYSVILLE PA 19438 453739578 IN HOME CARE SERVICES TO ELDERLY INDIVIDUALS PA 501(C)(3) LINE 10 GRACE INSPIRED MINISTRIES 0 LUTHERAN COMMUNITY AT TELFORD FUND 12 LUTHERAN HOME DRIVE TELFORD PA 18969 232694179 FUNDRAISING ACTIVITIES FOR AFFILIATED NON-PROFIT ENTITY PA 501(C)(3) LINE 12A, I LUTHERAN COMMUNITY AT TELFORD INC 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0