2019-05-21T08:30:43-07:00 2018-12-31 990 2018-01-01 233022262 MORAVIAN VILLAGE OF BETHLEHEM MORA 6106254885 526 Wood Street Bethlehem PA 18018 Daniel Soos Chief financial officer 6106254885 2019-05-07 216.164.216.44 2018 2019-02-21 02:37:17Z Daniel Soos CPA 526 wood street Bethlehem PA 18018 21179670 0 X www.moravianvillage.com X 2002 PA The Moravian Village is a continuing care community located in Bethlehem, Pa.The community consists of a 109 bed health care and rehabilitation center, 145 independent living apartments and 105 independent living cottages. 12 12 417 105 0 0 297894 243539 19689926 20396899 47352 92041 435311 447191 20470483 21179670 222272 205780 0 0 9331795 9942539 0 0 32441 12021913 12114213 21575980 22262532 -1105497 -1082862 76737402 70481105 81232079 76055107 -4494677 -5574002 The Moravian Village of Bethlehem is a continuing care community located in Bethlehem, Pa. The community consists of a 109 bed health care and rehab center, 145 independent living apartments and 105 independent living cottages. 0 0 19860704 205780 21213231 Program costs incurred from the operation of a 109 bed health and rehab center,145 independent living apartment complex and 105 independent living cottages. 0 0 0 19860704 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 1 0 0 0 1 84 0 1 417 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X Moravian Village of Bethlehem 6106254885 526 Wood Street Bethlehem PA 18018 Fred Sprissler Board Member 1 0 X 0 0 0 Mike Guro Board Member 1 0 X 0 0 0 Bruce Palmer CPA Board Member 1 0 X 0 0 0 Mike Carr Board Member 1 0 X 0 0 0 Robert Begliomini Board Member 1 0 X 0 0 0 William Matz Esq Board President 5 0 X 18799 0 0 Carol Henn Board VP 1 0 X 0 0 0 Brad Senick Board Member 1 0 X 0 0 0 David Roth Board Member 1 0 X 0 0 0 Peter Kareha Board Member 1 0 X 0 0 0 Dennis Domchek Board Member 1 0 X 0 0 0 Dan Soos Board Member 20 30 X 0 0 0 John Calzola VP of Human Resources 50 0 X 112323 0 0 Marvin Granda VP of Health Care Services 40 0 X 122380 0 0 Tracy Patton Executive Director 55 0 X 156920 0 0 410422 0 0 3 0 1 0 Capital Blue Cross po box 779516 Harrisburg PA 17177 employee medical insurance provider 925681 Good Shepherd 850 S 5th Street Allentown PA 18103 Therapy Contractor 1286521 Medical Staffing Network PO Box 840292 Dallas TX 75284 Agency Nursing Staffing 116930 Protech Floors 2 Nealy Blvd Trainer PA 19061 Flooring Contractor 138700 Rehab Care PO Box 503534 St Louis MO 63150 Therapy Provider 106849 5 0 0 0 0 0 243539 0 243539 Nursing Services 623000 11469675 11469675 0 0 Apartment Services Fees 623000 5447875 5447875 0 0 Cottage Service Fees 623000 1664131 1664131 0 0 Amortization of Entrance Fees 900099 1815218 1815218 0 0 0 0 0 0 20396899 92041 0 0 92041 0 0 0 0 0 0 0 0 0 0 0 0 0 Employee Meals 900099 145221 145221 0 0 Misc Exempt Charges 900099 301970 301970 0 0 0 0 0 0 447191 21179670 20844090 0 92041 205780 205780 391623 344628 46995 8055117 7154479 868197 32441 692708 616510 76198 803091 714751 88340 208754 208754 79361 79361 57725 57725 50384 14315 36069 145733 109284 36449 1874854 1727754 147100 14306 9019 5287 23357 6867 16490 910097 910097 2867054 2867054 273464 273464 Therapy Pharmacy Nursing Costs 2262892 2148722 114170 0 Food and Nutritional Supplements 988224 985958 2266 0 Equipment Rental and Maintenance 1233617 1024562 209055 0 Contracted Services and other Fees 1124391 1020924 103467 22262532 19860704 2369387 32441 3640844 2472196 12215769 8244875 1082464 1208678 580971 604530 89196210 31245384 59204477 57950826 12877 76737402 70481105 1613690 1893458 7760148 8316489 26624618 19527318 4271025 4271025 40962598 42046817 81232079 76055107 X -4526269 -5575002 31592 1000 0 0 -4494677 -5574002 76737402 70481105 X -1082862 33561 0 0 0 -30024 X 0 1 X 1 0 X 61103 496155 279854 251556 243539 1332207 21955449 21704122 20425363 20218927 21091166 105395027 22016552 22200277 20705217 20470483 21334705 106727234 106727234 20103 18781 20123 47352 92041 198400 20103 18781 20123 47352 92041 198400 22036655 22219058 20725340 20517835 21426746 106925634 0.99814 0.99882 0.00186 0.00118 X 0 5509818 5509818 0 66553884 23438781 43115103 0 9540513 4301904 5238609 0 7331052 3504699 3826353 0 260943 0 260943 57950826 0 Entrance Fee and Healthcare deposits 387564 Refundable Entrance Fee Deposits 41659253 42046817 X 21183207 33561 0 0 -30024 3537 21179670 0 0 0 21179670 22262532 0 0 0 0 0 22262532 0 0 0 22262532 Schedule D, Part X, Line 2 Income Taxes: The Village is exempt from income taxes on income from related activities under Section 501(c)(3) of the U.S. Internal Revenue Code and corresponding state law. Accordingly, no provision has been made for federal or state income taxes. Additionally, the Village has been determined not to be a private foundation under Section 509(a) of the Internal Revenue Code. U.S. GAAP requires that a tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit is recorded. The Village's Form 990 has not been subject to examination by the Internal Revenue Service or the State of Pennsylvania for the last three years. The Village does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The Village recognizes interest and/or penalties related to income tax matters in income tax expense. The Village did not have any amounts accrued for interest and penalties at December 31, 2018 and 2017. Schedule D, Part XI, Line 2d Loss on extinguishment of Debt 1 See Schedule I, Part IV Statement 1 10 0 205780 fair market value Schedule I, Part I, Line 2 Assistance to individuals consists of donated direct medical care or independent living support. All recipients submit financial information to the Organization which verifies the need. X 0 0 0 0 0 0 0 0 0 Tracy Patton Exe Vice President 156920 0 0 0 0 0 0 0 0 0 156920 0 0 0 Schedule J, Part I, Line 3 The compensation of the Executive Director is approved by the Board of Directors via the annual organization budgetary review. A Northampton County Industrial Dev Authority 000000000 200605667 2006-09-01 33275000 construction of facility 0 0 0 A 0 0 33275000 0 0 0 628564 0 0 32646436 0 0 2006 0 0 1 1 A 0 0 0 0 0 0 0 1 0 1 A 0 0 0 0 0 0 0 0 1 William Matz Board President 18799 Fees for Legal Services Provided to Org 0 Mike Guro Board Member 271004 Insurance Broker for MVB 0 David Roth Board Member 64988 Partial Owner of Partnership that Owns a building MVB Leases 0 Form 990, Part VI, Section B, Line 11b Form 990 is prepared by the Chief Financial Officer of the Moravian Village of Bethlehem. It is then reviewed by the Executive Director. Once this review is finished, the Form 990 is released to the Board of Directors for review, comment and approval. If approved by the Board of Directors, the CFO files the return as final. Form 990, Part VI, Section B, Line 12c All board members are required to submit annually a conflict of interest survey. The surveys are submitted to the CFO who reviews for conflicts. If it is determined that there is a conflict, the conflict is reviewed by the executive board members. If it is determined by this committee that the conflict will impair the board member from acting impartially, the board member will the board member will be asked to rescind their position on the board. If it is determined that the conflict is minor, the Board member will be required to refrain from voting on any measure involving the conflict. Form 990, Part VI, Section B, Line 15 Compensation of all key employees is reviewed annually and set by the Board of Directors via the budgetary approval process. Compensation level is determined on the level of service the employee provides to the Organization. Compensation is set at a flat rate and is not based on level of revenues, nor do any employees share in a any excess revenues the Organization may have. Positions considered to be Key to the Organization is the Executive Director Position Form 990, Part VI, Section C, Line 19 upon request Form 990, Part XI, Line 9 Loss on extinguishment of debt Bethlehem Area Moravians 561 East Market Street Bethlehem PA 18018 Management Services PA 501 (c) 3 1 N/A 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 Bethlehem Area Moravians b 208754 Agreement in perpetuity with Organization due to the historic link between entities - By Agreement Bethlehem Area Moravians p 128131 Payment of interest on unsecured debt Bethlehem Area Moravians q 179352 Donated salary costs of contracted management to Organization