2019-04-26T10:56:09-05:00 2018-12-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 221 W PHILADELPHIA STREET SUITE 200 YORK PA 17401 990 2018-01-01 263445374 THE VILLAGE AT ORCHARD RIDGE INC VILL 3013542710 2301 RESEARCH BLVD NO 310 ROCKVILLE MD 20850 RICHARD MAZZA CHIEF FINANCIAL OFFICER 3013542710 2019-04-24 1 KERRI N BOGDA P00760402 7178467000 96.80.2.34 2019-04-24 09:48:33 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 F58787FA80410BAE38B710EAF9FCC5760AD3BCDF 2018 2019-02-21 02:37:17Z LAWRENCE R BRADSHAW 2301 RESEARCH BLVD NO 310 ROCKVILLE MD 20850 23579863 0 X WWW.THEVILLAGEATORCHARDRIDGE.ORG X 2008 VA PROVIDES INDEPENDENT AND ASSISTED LIVING, SKILLED AND MEMORY CARE, AND REHAB TO OLDER ADULTS. 7 6 228 95 0 0 238822 294925 18300555 21416459 535606 707211 226066 276378 19301049 22694973 0 0 0 0 6765144 6803439 0 0 0 20656180 20278523 27421324 27081962 -8120275 -4386989 184794719 180709939 176208699 184916973 8586020 -4207034 X TO FULFILL ITS CHRISTIAN MINISTRY, THE VILLAGE AT ORCHARD RIDGE, INC. PROVIDES AN ARRAY OF OPTIONS FOR SENIORS INCLUDING RESIDENTIAL LIVING ALONG WITH HOME AND HEALTH CARE SERVICES WHICH ARE DESIGNED TO MEET INDIVIDUAL NEEDS. 0 0 18916253 0 16889033 INDEPENDENT LIVING:INDEPENDENT LIVING RESIDENTS AT THE VILLAGE AT ORCHARD RIDGE, A NATIONAL LUTHERAN COMMUNITY, TAILOR THEIR OWN LIFE ENRICHMENT PROGRAMMING TO SUIT THEIR INDIVIDUAL TASTES AND FAVORED PASTIMES. SCHEDULES AREN'T SET IN STONE - THEY'RE PERSONALIZED AND SET IN MOTION TO FULFILL THE EDUCATIONAL, ENTERTAINMENT AND HEALTH AND WELLNESS NEEDS AND DESIRES OF RESIDENTS. THE VILLAGE AT ORCHARD RIDGE WITH NEARLY 450 TOTAL RESIDENTS CALLING IT HOME, IS NOT ONLY A COMMUNITY, BUT A VILLAGE OF NEIGHBORS, MAKING MEMORIES AND SHARING EXPERIENCES. THROUGH THE CONNECTEDLIVING PROGRAM'S THIRTEEN DIMENSIONS OF WELLNESS, MONTHLY PROGRAMMING IS OFFERED IN ALL AREAS TO ENSURE EXPOSURE AND OPPORTUNITY TO ALIGN AS DESIRED WITH HOLISTIC EVENTS AND LIVING. ADDITIONALLY, THE VILLAGE AT ORCHARD RIDGE'S FORWARD-THINKING APPROACH OF BRINGING HOME CARE SERVICES AND IN-HOME HEALTH SERVICES TO THE RESIDENTS ENABLES THEM TO STAY IN THEIR APARTMENTS AND COTTAGE HOMES LONGER. THE VILLAGE AT ORCHARD RIDGE OFFERS 324 INDEPENDENT LIVING RESIDENCES. 1891907 0 1689155 ASSISTED LIVING MEMORY CARE:THE VILLAGE AT ORCHARD RIDGE, A NATIONAL LUTHERAN COMMUNITY, OFFERS RESIDENTS LIVING WITH ALZHEIMER'S AND OTHER DEMENTIA-RELATED DISEASES A SPECIALIZED PROGRAM FOCUSED ON WHAT REMAINS OF THEIR ABILITIES, NOT WHAT HAS BEEN LOST, IN 18 RESIDENCES. DAILY EXPERIENCES ARE TAILORED BASED UPON WHAT IS LEARNED ABOUT RESIDENTS' LIVES - PAST JOBS, HOBBIES AND RELATIONSHIPS - TO PROMOTE POSITIVE EMOTIONS WHILE MINIMIZING STRESS. IN ADDITION TO INDIVIDUAL CARE PLANS AND ASSISTANCE WITH ACTIVITIES OF DAILY LIVING, RESIDENTS ARE KEPT SAFE WITH 24/7 STAFFING, AND ADVANCED TECHNOLOGY SUCH AS SECURE DOORWAYS AND A CALL SYSTEM. 3178953 0 2838271 SKILLED NURSING:ORCHARD WOODS HEALTH CENTER OFFERS SKILLED NURSING SERVICES IN 20 LICENSED BEDS FOR RESIDENTS IN A COMFORTABLE AND CARING ATMOSPHERE WITH PRIVATE SUITES, SPACIOUS COMMON AREAS AND A SERENE PATIO FOR RELAXATION. WITH A REGISTERED NURSE AVAILABLE 24/7, SERVICE IS CUSTOMIZED ON ONE NEIGHBORHOOD FOR LONG-TERM CARE, WITH SHORT-TERM NURSING AND REHABILITATION SERVICES CUSTOMIZED AND OFFERED ON THE SECOND NEIGHBORHOOD. ORCHARD WOODS HEALTH CENTER DESIGNS INDIVIDUAL CARE PLANS FOR RESIDENTS WHICH INCLUDE ASSISTANCE WITH ACTIVITIES OF DAILY LIVING, PHYSICAL, OCCUPATIONAL, SPEECH AND RESPIRATORY THERAPY, MEDICATION ADMINISTRATION, NUTRITIOUS MEALS AND SNACKS, HOUSEKEEPING, LAUNDRY AND TRANSPORTATION. 23987113 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 0 1 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 23 0 228 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 6 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MD VA X X RICHARD MAZZA CFO 3013542710 2301 RESEARCH BLVD STE 310 ROCKVILLE MD 20850 DOUG MCCARTHY IMMEDIATE PAST CHAIR 1.00 X X 0 0 0 LAWRENCE R BRADSHAW PRESIDENT/CEO, NLCS 10.00 30.00 X X 0 421855 32395 DR RACHEL A CARLSON CHAIRPERSON 1.00 X X 0 0 0 DR GEORGE KRIZ TRUSTEE 1.00 X X 0 0 0 DR LISA M ZERULL TRUSTEE 1.00 X 0 0 0 REV NATHAN ROBINSON SECRETARY/TREASURER 1.00 X X 0 0 0 JENNIFER A MACKS TRUSTEE 1.00 X 0 0 0 MELISSA FORTNER EXEC. DIRECTOR 40.00 X 164996 0 27969 RICHARD MAZZA CHIEF FINANCIAL OFFICER 7.50 32.50 X 0 198109 10236 CYNTHIA WALTERS CHIEF OPERATING OFFICER 7.50 32.50 X 0 288575 29705 164996 908539 100305 1 0 1 0 FUNCTIONAL PATHWAYS 10133 SHERRILL BLVD SUITE 200 KNOXVILLE TN 37932 MEDICAL SERVICES 135868 1 294925 4510 294925 INDEPENDENT LIVING 623000 16792383 16792383 SKILLED NURSING REVENUE 623000 2838271 2838271 PERSONAL CARE 623000 1689155 1689155 DINING 623990 96650 96650 21416459 636909 636909 26456 22662 3794 3794 3794 932530 862228 70302 70302 70302 HAIR CARE REVENUE 900099 122372 122372 CATERING REVENUE 900099 36831 36831 OTHER ANCILLARY REVENUE 900099 30142 30142 83239 83239 272584 22694973 21416459 0 983589 X 192965 192965 5072696 4617261 455435 146936 127281 19655 892787 831323 61464 498055 449425 48630 1515000 1515000 27651 27651 9481 9481 125390 125390 432592 367765 64827 14272 14272 2015792 1709719 306073 244345 229228 15117 1751890 1751682 208 40164 23840 16324 4200 4200 5525219 5525219 7162396 7162396 103983 103983 MEDICAL CARE FEES 708659 708659 DUES AND SUBSCRIPTIONS 368148 161243 206905 MEDICAL SUPPLIES 177903 177903 RECRUITMENT 36108 35724 384 15330 4462 10868 27081962 23987113 3094849 0 169283 172212 1598445 0 98739 59600 72806 275753 132949 0 58726 72210 181924932 28180456 151963139 153744476 23419743 26385688 7280889 0 184794719 180709939 3554414 3681662 36689191 32687334 82048402 81081312 224643 298070 53692049 67168595 176208699 184916973 X 6742632 -5346218 1681203 864155 162185 275029 8586020 -4207034 184794719 180709939 -4386989 -1125176 -7280889 0 X 0 1 X 1 0 X 221986 1188808 294180 238822 294925 2238721 10670170 12723925 13874968 18300555 21416459 76986077 67780 68536 73344 110281 122372 442313 10959936 13981269 14242492 18649658 21833756 79667111 5000 18011 7119 6330 8180 44640 0 5000 18011 7119 6330 8180 44640 79622471 190046 78734 109269 406220 663365 1447634 190046 78734 109269 406220 663365 1447634 23238 81647 29328 102972 150212 387397 11173220 14141650 14381089 19158850 22647333 81502142 0.97690 0.98160 0.01780 0.01370 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISC REVENUE - 2014 AMOUNT: $ 5,932. 2015 AMOUNT: $ 1,593. 2016 AMOUNT: $ 3,148. 2017 AMOUNT: $ 14,939. 2018 AMOUNT: $ 34,703. MEDICAL SUPPLIES REVENUE - 2014 AMOUNT: $ 11,711. 2015 AMOUNT: $ 5,504. 2016 AMOUNT: $ 2,344. 2017 AMOUNT: $ 5,646. 2018 AMOUNT: $ 20,522. OTHER ANCILLARY REVENUE - 2015 AMOUNT: $ 68,908. 2016 AMOUNT: $ 9,960. 2017 AMOUNT: $ 74,485. 2018 AMOUNT: $ 30,142. PUB/BAR REVENUE - 2014 AMOUNT: $ 5,595. 2015 AMOUNT: $ 5,642. 2016 AMOUNT: $ 4,313. 2017 AMOUNT: $ 7,902. 2018 AMOUNT: $ 11,337. HANDY MAN SVC - 2016 AMOUNT: $ 9,563. INSURANCE PROCEEDS - 2018 AMOUNT: $ 16,677. CATERING - 2018 AMOUNT: $ 36,831. 0 1 X 14870825 14870825 157002873 24323339 132679534 10051234 3857117 6194117 153744476 DUE TO AFFILIATES 20963292 REFUNDABLE ENTRANCE FEES 46205303 67168595 21467069 -1125176 -125390 -1250566 22717635 -22662 -22662 22694973 26979234 22662 22662 26956572 125390 125390 27081962 PART IV, LINE 2B: ESCROW ACCOUNTS ARE USED FOR RESIDENTS WHO PROVIDE DEPOSITS PRIOR TO MOVE-IN. PART XI, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT FEES -125,390. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -22,662. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 22,662. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES 125,390. X X X X X 0 0 0 0 0 0 0 1 0 LAWRENCE R BRADSHAW PRESIDENT/CEO, NLCS 0 386203 0 35652 0 0 0 19914 0 12481 0 454250 0 0 MELISSA FORTNER EXEC. DIRECTOR 155838 0 9158 0 0 0 9522 0 18447 0 192965 0 0 0 RICHARD MAZZA CHIEF FINANCIAL OFFICER 0 190926 0 0 0 7183 0 7785 0 2451 0 208345 0 0 CYNTHIA WALTERS CHIEF OPERATING OFFICER 0 258874 0 22518 0 7183 0 14636 0 15069 0 318280 0 0 PART I, LINE 7 BONUSES ARE DETERMINED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD AND ARE BASED ON A VARIETY OF FACTORS SUCH AS WHETHER CAMPUS BUDGETS ARE MET, HOW EACH CAMPUS DOES ON ITS RESPECTIVE ANNUAL NURSING/HEALTH CARE SURVEY AND HOW EACH SENIOR LEADER DOES IN OBTAINING HIS OR HER GOALS FOR THE YEAR. A INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF FREDERICK VIRGINIA 541251304 355741AA7 2011-07-20 82000000 CONSTRUCTION OF THE CONTINUING CARE RETIREMENT COMMUNITY IN WINCHESTER, VA 0 0 0 B ECONOMIC DEVELOPMENT AUTHORITY OF THE COUNTY OF FREDERICK VIRGINIA 541251304 355731AD2 2014-12-18 67835000 EXPANSION OF CCRC COMMUNITY 0 0 0 A 43045000 82000612 1650000 1502379 2529421 65887064 10431748 2012 0 0 1 1 B 21260000 67835000 2006715 4249361 2243040 55219723 4116161 2016 0 0 1 1 A 0 1 1 1 0 0.00010 0.00000 0.00010 0 0 1 B 0 1 1 1 0 0.00010 0.00000 0.00010 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 A 1 B 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF FREDERICK, V DATE THE REBATE COMPUTATION WAS PERFORMED: 07/12/2018 FORM 990, PART VI, SECTION A, LINE 3 NATIONAL LUTHERAN, INC. (EIN 47-2584315), THE PARENT ENTITY, PROVIDES FINANCIAL AND MANAGEMENT FUNCTIONS FOR THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 NATIONAL LUTHERAN INC. IS THE SOLE MEMBER OF THE FILING ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A NATIONAL LUTHERAN, INC., THE SOLE MEMBER OF THE VILLAGE AT ORCHARD RIDGE, INC., HAS THE RIGHT TO VOTE AND ELECT MEMBERS OF THE FILING ORGANIZATION'S BOARD OF TRUSTEES. THE MEMBER ALSO RESERVES THE RIGHT TO REMOVE ANY TRUSTEE WITH OR WITHOUT CAUSE. FORM 990, PART VI, SECTION A, LINE 7B APPROVAL OF THE FOLLOWING MATTERS IS RESERVED EXCLUSIVELY TO THE MEMBERSHIP. THE MEMBERSHIP MAY INITIATE AND IMPLEMENT ANY PROPOSAL WITH RESPECT TO ANY OF THE FOLLOWING AND, IF ANY PROPOSAL WITH RESPECT TO ANY OF THE FOLLOWING IS OTHERWISE INITIATED, IT SHALL NOT BECOME EFFECTIVE UNLESS APPROVED BY THE MEMBERSHIP. A. APPROVAL OF THE ROLE AND/OR MISSION STATEMENT, IF ANY; B. APPROVAL OF OPERATING AND CAPITAL BUDGETS; C. APPROVAL OF AMENDMENTS TO THE ARTICLES OF INCORPORATION OR BYLAWS; FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE, ALONG WITH APPROPRIATE STAFF, PERFORMS AN INITIAL REVIEW OF THE FORM 990. UPON APPROVAL, THE FORM 990 IS MADE AVAILABLE TO EACH BOARD MEMBER FOR REVIEW AND APPROVAL AT A BOARD MEETING PRIOR TO TRANSMISSION OF THE RETURN TO THE IRS. THE BOARD OF THE PARENT, NATIONAL LUTHERAN, INC., WILL RECEIVE A COPY OF THE RETURN PRIOR TO THE IRS FILING AS WELL. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND KEY EMPLOYEES SIGN A CONFLICT OF INTEREST STATEMENT EVERY YEAR. IF A CONFLICT IS IDENTIFIED, IT IS 1) IDENTIFIED AND DISCUSSED WITH THE BOARD AND 2) REVIEWED AND DOCUMENTED BY MANAGEMENT. IF AN ACTUAL OR POTENTIAL CONFLICT IS IDENTIFIED, THE BOARD MEMBER, OFFICER, OR EMPLOYEE WILL RECUSE HIM OR HERSELF FROM ANY CONVERSATIONS, DECISIONS, OR OTHER ACTIVITIES AND DISCUSSIONS INVOLVING THE CONFLICT. FAMILY AND BUSINESS RELATIONSHIPS ARE EXPRESSLY MENTIONED IN THE CONFLICT OF INTEREST POLICY AS POTENTIAL SOURCES OF CONFLICTS WITH INTERESTED PERSONS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD DETERMINES THE COMPENSATION FOR THE CEO THROUGH THE COMBINED USE OF SEVERAL METHODS. THE NLI EXECUTIVE COMMITTEE SERVES AS A COMPENSATION COMMITTEE WHICH OVERSEES THE PROCESS. COMPENSATION SURVEYS ARE PERFORMED BY AN OUTSIDE HR CONSULTING FIRM, PRM, USING LOCAL MARKET DATA. WRITTEN EMPLOYMENT CONTRACTS ARE ALSO DRAWN. THE CEO, EXECUTIVE DIRECTOR, AND DIRECTOR OF HUMAN RESOURCES USE SALARY SURVEYS TO DETERMINE THE COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES TO ENSURE THEY ARE WITHIN THE LOCAL MARKET RANGE. THE SERVICES THE INDIVIDUAL PROVIDES TO THE ORGANIZATION AND THE TENURE OF THE OFFICER ARE ALSO FACTORS CONSIDERED IN SALARY DETERMINATIONS. ONCE THE EXECUTIVE COMMITTEE GIVES ITS APPROVAL, ITS DECISIONS ARE NOTED AT THE BOARD LEVEL. 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 AND AT NO COST. PART IX FOR 2018 THE THE VILLAGE AT ORCHARD RIDGE, INC. DID NOT HAVE ANY FUNDRAISING EXPENSES AT THE COMMUNITY LEVEL, RATHER THESE EXPENSES ARE REMITTED FROM INVESTMENT ASSETS HELD BY THE PARENT ORGANIZATION, NLI. NATIONAL LUTHERAN HOME FOR THE AGED INC 2301 RESEARCH BLVD ROCKVILLE MD 20850 262222476 SUPPORTING ORGANIZATION MD 501(C)(3) LINE 12A, I NATIONAL LUTHERAN INC 0 THE VILLAGE AT ROCKVILLE INC 9701 VEIRS DRIVE ROCKVILLE MD 20850 530196624 CONTINUING CARE RETIREMENT COMMUNITY MD 501(C)(3) LINE 10 NATIONAL LUTHERAN INC 0 THE VILLAGE AT PROVIDENCE POINT INC 2301 RESEARCH BLVD ROCKVILLE MD 20850 454024593 CONTINUING CARE RETIREMENT COMMUNITY MD 501(C)(3) LINE 10 NATIONAL LUTHERAN INC 0 THE LEGACY AT NORTH AUGUSTA INC 1410 A NORTH AUGUSTA STREET STAUNTON VA 24401 452857307 RESIDENTIAL CARE AND ASSISTED LIVING FACILITY VA 501(C)(3) LINE 10 NATIONAL LUTHERAN INC 0 NATIONAL LUTHERAN INC 2301 RESEARCH BLVD ROCKVILLE MD 20850 472584315 CORPORATE OVERSIGHT MD 501(C)(3) LINE 10 N/A 0 PRIMROSE INTEL LLC 2301 RESEARCH BLVD STE 450 ROCKVILLE MD 20850 824733502 SOFTWARE SOLUTIONS MD N/A 0 0 0 0 1 0 0 0 0 0 0 0 1 0 1 1 1 1 1