2020-11-13T07:13:23-06:00 2020-06-30 390859910 BAKER TILLY US LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2019-07-01 231458000 MESSIAH HOME MESS 7176974666 100 MT ALLEN DRIVE MECHANICSBURG PA 17055 TRACY L BIESECKER CFO 7176974666 2020-11-11 1 KERRI N BOGDA CPA P00760402 7177404863 173.184.107.124 2020-11-11 14:58:48 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 D55C9BF7EA9CC92FF5CD8A3B56631CEAE08BA54E 2019 2021-01-29 14:40:06Z MESSIAH LIFEWAYS AT MESSIAH VILLAGE CURTIS D STUTZMAN 100 MT ALLEN DRIVE MECHANICSBURG PA 17055 58928878 0 X WWW.MESSIAHVILLAGE.ORG X 1896 PA MINISTRY THAT RESPONSIBLY ENHANCES THE LIVES OF OLDER ADULTS WITH CHRIST-LIKE LOVE. 4 1 602 457 0 0 1515529 1642184 46369017 49850975 3541215 1626669 1243993 1102817 52669754 54222645 0 0 0 0 19509468 20352942 0 0 0 32119545 32604062 51629013 52957004 1040741 1265641 188749546 187793640 142772346 144112890 45977200 43680750 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 43204796 0 49850975 THE FISCAL YEAR ENDING JUNE 30, 2020, MESSIAH HOME D/B/A MESSIAH LIFEWAYS AT MESSIAH VILLAGE ("MESSIAH VILLAGE") WAS A CHALLENGING YEAR DUE TO COVID-19. BUT DESPITE COVID-19, RESIDENTIAL LIVING (RL) FINISHED THE YEAR ABOVE BUDGET WITH A CUMULATIVE YEAR END OCCUPANCY RATE OF 95.07%, 1.17% ABOVE THE BUDGETED GOAL OF 93.90%. TOTAL REVENUE FOR RESIDENTIAL LIVING WAS $11,387,127 RESULTING IN A GAIN OF $1,160,175 (11.34%) ABOVE THE BUDGETED GOAL OF $10,266,952. LASTLY, AN ACTIVE APPLICANT PIPELINE OF FUTURE RESIDENTS REMAINED STEADY. CONTINUED SCHEDULE O.ON THE OTHER HAND, SINCE MARCH 2020, THE PANDEMIC CREATED A CLEAR IMPACT ON THE OCCUPANCY LEVELS IN BOTH ENHANCED LIVING (LICENSED AS A PERSONAL CARE HOME) AND NURSING CARE FOR 4 MAIN REASONS: 1. THE INABILITY TO PROVIDE IN PERSON TOURS, PLUS2. A STRICT NO FACE-TO FACE VISITATION POLICY3. AND THE FEAR OF ENTERING AN ENVIRONMENT WHERE STATE AND NATIONAL STATISTICS HAVE SHOWN A HIGH NUMBER OF INFECTION AND DEATH RATES. EACH HAS MADE IT DIFFICULT TO ENTICE COMMUNITY MEMBERS TO MOVE IN, ESPECIALLY IN ENHANCED LIVING. 4. A SHORTAGE OF QUALIFIED AND CAPABLE CAREGIVERS, PARTICULARLY SINCE COVID HIT IN MARCH.ENHANCED LIVING'S (EL) OCCUPANCY WAS ALSO STUNTED BY A SMALL EXPANSION PROJECT PRE-COVID. STARTING IN MARCH 2019, RUNNING FROM THE BEGINNING OF THE NEW FISCAL JULY 2019 THROUGH ALMOST NOVEMBER 2019, SIX ROOMS WERE EMPTIED AND WERE OFFLINE. THEY WERE BEING CONVERTED FROM REGULAR PERSONAL CARE ACCOMMODATIONS TO PERSONAL CARE MEMORY SUPPORT TO MEET THE NEED FOR MORE MEMORY CARE RESIDENTS.ENHANCED LIVING FINISHED THE YEAR WITH A CUMULATIVE OCCUPANCY OF 87.45% AS COMPARED TO A BUDGETED GOAL OF 90.50%. A BRIGHT SPOT WAS IN HOPEWELL, THE NEWEST EL NEIGHBORHOOD, WHICH POSTED A YEAR END CUMULATIVE OCCUPANCY RATE OF 86.15%, WHICH WAS 15.95% ABOVE THE BUDGETED GOAL OF 70.20%. NURSING CARE ENDED THE YEAR WITH A CUMULATIVE OCCUPANCY RATE OF 89.04%, ONLY 0.66% BELOW THE BUDGETED GOAL OF 89.70%. THE CENTER FOR VITALITY & WELLNESS LOCATED IN VILLAGE SQUARE FROM JULY 2019 TO FEBRUARY 2020 WAS AVERAGING 258 OFF-CAMPUS COMMUNITY MEMBERS PER MONTH, AND HIT AN ALL TIME HIGH OF 290 MEMBERS IN NOVEMBER 2020. ACTIVE RESIDENT MEMBERS AVERAGED 151 PER MONTH IN THAT SAME TIME FRAME. BOTH COMMUNITY AND RESIDENT MEMBERSHIP DROPPED SIGNIFICANTLY IN MARCH DUE TO COVID-19 AND DROPPED TO ZERO FROM APRIL TO JUNE AS WE CLOSED THE CENTER. THOSE WITH COVERAGE AND BENEFITS THROUGH SILVERSNEAKERS, SILVER FIT & PRIME MEMBERSHIPS WENT AS HIGH AS 341 FOR THE MONTH OF JULY 2020. DONATIONS RECEIVED FOR MESSIAH LIFEWAYS AT MESSIAH VILLAGE IN THE FISCAL YEAR ENDING JUNE 30, 2020 WERE $156,708.91 WITHOUT DONOR RESTRICTIONS AND $799,252.32 WITH DONOR RESTRICTIONS FOR A TOTAL OF $955,961.23. INCLUDED IN THE CONTRIBUTIONS WAS $165,215.20 IN REALIZED BEQUESTS, MUCH OF WHICH WAS UNDESIGNATED. A TOTAL OF $573,712.66 WAS GIVEN IN SUPPORT OF BENEVOLENT CARE FOR RESIDENTS WHO HAVE OUTLIVED THEIR RESOURCES THROUGH NO FAULT OF THEIR OWN, WITH $420,403.72 BEING DESIGNATED TO THE ENDOWMENT FUND FOR BENEVOLENT CARE AND $153,308.94 DESIGNATED TO MEET CURRENT-YEAR EXPENSES RELATED TO BENEVOLENT CARE.VOLUNTEERS AGAIN PLAYED A VITAL ROLE IN ENHANCING LIFE ON THE MESSIAH VILLAGE CAMPUS. VOLUNTEERS GIVE IN VARIOUS WAYS, INCLUDING TRANSPORTING RESIDENTS TO REHAB AND SALON APPOINTMENTS, BRINGING PET THERAPY ANIMALS IN TO INTERACT WITH RESIDENTS, PLANTING FLOWERS AND MAINTAINING OUR BEAUTIFUL CAMPUS, OFFERING MUSIC IN THE NURSING NEIGHBORHOODS, AND MAKING BEAUTIFUL QUILTS AND HAND-CRAFTED ITEMS TO BENEFIT THE AUXILIARY. VOLUNTEERS' GENEROSITY OF GIVING TIME AND TALENT IMPACTS NEARLY EVERY ASPECT OF LIFE AT MESSIAH VILLAGE. IN MARCH, WHEN MESSIAH VILLAGE SHUT DOWN DUE TO COVID-19, VOLUNTEERS CONTINUED TO SUPPORT OUR COMMUNITY'S NEEDS. OVER 28 VOLUNTEERS DONATED THEIR TIME, MAKING OVER 2,000 MASKS FOR MESSIAH VILLAGE RESIDENTS, TEAM MEMBERS, AND COMMUNITY MEMBERS. THIS YEAR, 456 VOLUNTEERS GAVE 20,789 HOURS OF SERVICE TO MESSIAH VILLAGE. BASED ON THE BUREAU OF LABOR AND STATISTICS FIGURES, VOLUNTEERS PROVIDED $565,460.80 WORTH OF SERVICE. MESSIAH VILLAGE WAS AWARDED BY HARRISBURG MAGAZINE AS "SIMPLY THE BEST" SENIOR LIVING COMMUNITY IN THE REGION FOR 2020, "RECOGNIZED AS ONE OF THE BEST NURSING HOMES (IN PENNSYLVANIA) BY U.S. NEWS AND WORLD REPORT 2019-20, AND NEWSWEEK'S "BEST NURSING HOMES" 2020. 43204796 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 82 0 602 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 1 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X X TRACY L BIESECKER CFO 7176974666 100 MT ALLEN DRIVE MECHANICSBURG PA 17055 CURTIS D STUTZMAN CHAIR/PRESIDENT 14.00 26.00 X X 0 194975 34510 KARL J BRUMMER SENIOR VP 14.00 26.00 X 0 151526 35308 CRYSTAL STAIR NURSING HEALTH ADMINISTRATOR 40.00 X 137563 0 20405 TRACY L BIESECKER SECRETARY/TREASURER/CFO 10.00 30.00 X X 0 144830 9315 KELLI J MILLS VICE CHAIR/VP OPERATIONS 20.00 20.00 X X 0 126241 23851 JESSICA MLADENOFF CLINICAL MANAGER 40.00 X 104442 0 24950 ALICIA TITUS VP OF MISSION ADVANCEMENT 15.00 25.00 X 0 112005 629 MONA ENGLE BOARD MEMBER 1.00 1.00 X 0 0 0 242005 729577 148968 2 0 1 0 CURA HOSPITALITY LLC PO BOX 743676 ATLANTA GA 303743676 DINING SERVICES PROVIDER 5904412 ADVANTAGECARE REHABILITATION INC 5035 CLAIRTON BLVD PITTSBURGH PA 15236 OUTSOURCED REHABLITATION 2547591 COR CONSTRUCTION SERVICES INC 5 BRENNEMAN CIRCLE MECHANICSBURG PA 17050 RENOVATION 664964 COMMERCIAL FLOORING PROFESSIONALS INC 6029 CARLISE PK MECHANICSBURG PA 17505 FLOORING/LABOR 427377 HOUCK SERVICES 7464 LINGLESTOWN RD HARRISBURG PA 17112 SERVICES 220790 10 902281 739903 5107 1642184 NET RESIDENT SERVICE 623000 49689704 49689704 RENTAL INCOME - AFFILIATE 531120 161271 161271 49850975 1807197 1807197 53856 62052 -8196 -8196 -8196 4455326 8327 4578977 65204 -123651 -56877 -180528 -180528 MEAL REVENUE 722210 557567 557567 BARBER-BEAUTY SHOP REVENUE 812900 202214 202214 PASTORAL SERVICE REVENUE 900099 88327 88327 262905 262905 1111013 54222645 49850975 0 2729486 X 16130665 13695862 2434803 469292 398456 70836 2571780 2183589 388191 1181205 1002911 178294 5737042 5737042 199152 199152 7022987 7022987 7521 7521 313416 293250 20166 271688 271688 2725326 2725326 17806 17806 13417 13417 3238982 3238982 7746365 7746365 177854 177854 MEALS/FOOD 1890362 1890362 MEDICAL SUPPLIES 1098909 1098909 REPAIRS & MAINTENANCE 543224 543224 NURSING HOME ASSESSMENT 384552 384552 1215459 876287 339172 52957004 43204796 9752208 0 2455160 6872044 4697849 4919979 28858 9666 2640672 2570358 391019 528937 191906667 81168214 113756836 110738453 59646725 58105975 5132427 4048228 188749546 187793640 4203398 4204921 32870981 34334493 85563873 82441582 19182 34699 20114912 23097195 142772346 144112890 X 25351219 23684667 20625981 19996083 45977200 43680750 188749546 187793640 X 1265641 -437658 -3124433 X 0 1 X 1 0 X 886316 699584 405977 1515529 1642184 5149590 37122691 36459326 40019775 46369017 49850975 209821784 38009007 37158910 40425752 47884546 51493159 214971374 10250 650 1460 1910 14270 0 10250 650 1460 1910 14270 214957104 2298156 1264289 1844673 2080483 1861053 9348654 2298156 1264289 1844673 2080483 1861053 9348654 1111830 1049104 1193412 1245787 1111013 5711146 41418993 39472303 43463837 51210816 54465225 230031174 0.93450 0.92690 0.04060 0.04700 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: BAD DEBT RECOVERIES - 2016 AMOUNT: $ 11,543. BARBER-BEAUTY - 2015 AMOUNT: $ 257,538. 2016 AMOUNT: $ 262,733. 2017 AMOUNT: $ 276,999. 2018 AMOUNT: $ 297,127. 2019 AMOUNT: $ 202,214. FITNESS AND WELLNESS - 2016 AMOUNT: $ 54,490. 2017 AMOUNT: $ 77,951. 2018 AMOUNT: $ 82,647. 2019 AMOUNT: $ 70,827. AFFILIATE CHARGES/REIMBURSEMENTS - 2015 AMOUNT: $ 191,447. 2016 AMOUNT: $ 113,673. 2017 AMOUNT: $ 88,535. 2018 AMOUNT: $ 96,367. 2019 AMOUNT: $ 81,906. MEAL REVENUE - 2015 AMOUNT: $ 457,507. 2016 AMOUNT: $ 425,823. 2017 AMOUNT: $ 518,856. 2018 AMOUNT: $ 580,150. 2019 AMOUNT: $ 557,567. OTHER REVENUE - 2015 AMOUNT: $ 114,241. 2016 AMOUNT: $ 25,451. 2017 AMOUNT: $ 49,535. 2018 AMOUNT: $ 85,000. 2019 AMOUNT: $ 1,683. PATHWAYS - 2015 AMOUNT: $ 85,297. 2016 AMOUNT: $ 99,268. 2017 AMOUNT: $ 112,721. TRANSPORTATION - 2015 AMOUNT: $ 5,800. 2016 AMOUNT: $ 56,123. 2017 AMOUNT: $ 68,815. 2018 AMOUNT: $ 104,496. 2019 AMOUNT: $ 56,788. PASTORAL SERVICE REVENUE - 2019 AMOUNT: $ 88,327. DRY CLEANING REVENUE - 2019 AMOUNT: $ 133. OTHER RESIDENT SERVICES - 2019 AMOUNT: $ 51,568. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 20335169 197168 318758 1210200 19640895 18830909 1218591 1285669 1000000 20335169 18207301 172846 1353762 903000 18830909 16657154 216803 2209344 876000 18207301 17441856 146394 -44096 887000 16657154 0.00000 1.00000 0.00000 1 0 1687156 1687156 150181130 53369178 96811952 34328120 23395793 10932327 5710261 4403243 1307018 110738453 REFUNDABLE ENTRANCE FEES 16092509 SPLIT INTEREST OBLIGATIONS 521365 DERIVATIVE FINANCIAL INSTRUMENTS 5805253 DUE TO AFFILIATES 678068 23097195 50523454 -437658 -3323585 -3761243 54284697 -62052 -62052 54222645 52819904 62052 62052 52757852 199152 199152 52957004 PART IV, LINE 2B: MESSIAH LIFEWAYS AT MESSIAH VILLAGE MAINTAINS TRUST FUND ACCOUNTS, PRIMARILY FOR RESIDENTS WHO HAVE EXHAUSTED THEIR FUNDS AND ARE BENEVOLENT OR ON MEDICAL ASSISTANCE. EACH RESIDENT HAS AN INDIVIDUAL BANK ACCOUNT IN HIS OR HER NAME AND ANY SOCIAL SECURITY OR PENSION MONEY THEY RECEIVE IS DEPOSITED INTO THAT ACCOUNT. FUNDS IN THE INDIVIDUAL RESIDENT ACCOUNTS ARE THEN SWEPT OR PULLED INTO A MESSIAH VILLAGE ACCOUNT AND THE APPROPRIATE FUNDS ARE APPLIED TO THE COST OF THE RESIDENTS' CARE. ANY REMAINING FUNDS ARE AVAILABLE FOR THE RESIDENTS' PERSONAL USE. THE VILLAGE ALSO MAINTAINS AN ESCROW ACCOUNT WHICH HOLDS FUNDS ON DEPOSIT FROM PROSPECTIVE RESIDENTS FOR RESIDENTIAL LIVING UNITS UNDER CONSTRUCTION. FUNDS ARE HELD IN THE ESCROW ACCOUNT UNTIL 50% OF ANTICIPATED ENTRANCE FEES ARE RECEIVED AND THE VILLAGE RECEIVES PERMISSION FROM THE DEPARTMENT OF INSURANCE TO TRANSFER THE FUNDS TO THE VILLAGE'S OPERATING ACCOUNT AND APPLY THEM TO THE RESIDENT'S ENTRANCE FEE. IF THE PROSPECTIVE RESIDENT CHANGES HIS OR HER MIND AND WANTS THE DEPOSIT BACK, THE FUNDS ARE RETURNED TO THEM. 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 -149,243. CHANGE IN FAIR VALUE OF DERIVATIVE FINANCIAL INSTRUMENT -2,938,959. CHANGE IN CASH SURRENDER VALUE OF LIFE INSURANCE -36,231. INVESTMENT EXPENSES NETTED TO REVENUES ON THE FINANCIALS -199,152. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -62,052. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 62,052. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT EXPENSES NETTED TO REVENUES ON THE FINANCIALS 199,152. 0 0 0 0 0 0 0 0 0 CURTIS D STUTZMAN CHAIR/PRESIDENT 0 194975 0 0 0 0 0 12037 0 22473 0 229485 0 0 KARL J BRUMMER SENIOR VP 0 151526 0 0 0 0 0 9401 0 25907 0 186834 0 0 CRYSTAL STAIR NURSING HEALTH ADMINISTRATOR 137563 0 0 0 0 0 8061 0 12344 0 157968 0 0 0 TRACY L BIESECKER SECRETARY/TREASURER/CFO 0 144830 0 0 0 0 0 8686 0 629 0 154145 0 0 KELLI J MILLS VICE CHAIR/VP OPERATIONS 0 126241 0 0 0 0 0 5145 0 18706 0 150092 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 445000 8484274 745447 367927 7370900 10 2018 1 0 1 1 B 3840000 26074087 1908382 519998 6028255 17617292 159 2018 1 0 1 1 C 18641853 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 1 0 0 0 0 0 0 1 C 0 1 0 0 1 1 PNC BANK NATIONAL ASSOCIATION 8.000000000000 0 0 0 0 1 A 1 B 1 C 1 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 ADVANTAGE CARE 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 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 IX, LINE 11G MAINTENANCE AGREEMENTS: PROGRAM SERVICE EXPENSES 207,198. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 207,198. CONSULTING: PROGRAM SERVICE EXPENSES 102,352. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 102,352. OUTSIDE LABOR: PROGRAM SERVICE EXPENSES 6,663,437. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,663,437. MEDICAL DIRECTOR: PROGRAM SERVICE EXPENSES 50,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 50,000. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST OBLIGATIONS -149,243. CHANGE IN FAIR VALUE OF DERIVATIVE FINANCIAL INSTRUMENT -2,938,959. CHANGE IN CASH SURRENDER VALUE OF LIFE INSURANCE -36,231. 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 1 1 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0