2018-03-27T16:04:18-05:00 2017-06-30 390859910 Baker Tilly Virchow Krause LLP 1650 Market Street Suite 4500 Philadelphia PA 191037341 990 2016-07-01 231425014 Brethren Village BRET 7175692657 3001 Lititz Pike LITITZ PA 17543 Rodney L Martzall VP FINANCE/ cfo 7175692657 2018-03-23 1 Julius C Green CPA P00350393 2159720701 96.89.178.154 2018-03-23 15:58:07 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 9D0D8DD59390B7764A3ECE0F40BBFE3618018605 2016 2021-01-29 14:40:06Z X JOHN N SNADER 3001 Lititz Pike LITITZ PA 17543 69834162 0 X www.bv.org X 1897 PA To provide a continuum of services and Christ-like care to support the aging process. 11 11 695 425 40804 -14480 1819875 1718194 37202083 39298497 294717 1691664 515101 460884 39831776 43169239 0 0 0 0 17015344 18269247 0 0 274145 25123461 28897102 42138805 47166349 -2307029 -3997110 184049017 180784572 183493528 182450556 555489 -1665984 X The mission of Brethren Village is to provide a continuum of services and Christ-like care to support the aging process and to enhance the spiritual, physical, social and emotional wholeness of residents, team members, and the community. 0 0 16096262 0 15156740 Our independent residential area enables individuals to continue living in an independent setting while being "connected" to a continuum of care. It offers the perfect mix of convenience and flexibility. Financially, our wide range of entrance and monthly fee plans fit most budgets. A maintenance free home is only part of the comprehensive living experience, which includes among many other things: fitness centers, therapeutic and recreational activities, transportation, dining venues, and priority access to personal or skilled care. Approximately 242,000 resident days of residential living were recorded during the year ended June 30, 2017. 14038675 0 13219253 Our Courtyards nursing facility features 120 residences and provides dependable, person centered, quality health care services to individuals who may be recovering from an accident or surgery or who are in need of long term services. The focus is on providing quality care in a home environment. Over 42,000 resident days of nursing service were provided during the year ended June 30, 2017. Approximately 40% of the residents receiving services were receiving government assistance. Approximately $1,178,000 on a cost basis was provided in charity care for the year. The Courtyards stresses dignity, independence, respect and overall well-being of residents as they require more assistance during the aging process. 7900818 0 7439656 Our personal care offers a caring, independent living environment for Residents who need assistance with activities of daily living such as bathing, dressing, housekeeping or medications. Over 50,000 resident days of personal care services were provided during the year ended June 30, 2017. Round-the-clock personalized care is provided to residents in comfortable, home-like apartments or suites. Approximately 16% of the residents receiving services were subsidized through government and organizational assistance. Benevolent care of approximately $800,000 on a cost basis was provided in this fiscal year. 3698739 0 3482848 Our home care agency brings quality health care services to the privacy and convenience of our clients' homes whether the client resides in our residential setting or resides in the greater Lancaster community. Home care is the primary vehicle utilized in Brethren Village's "Choice+ program", which strives to provide the services that can keep a Resident living in the place of their choosing with confidence that they are safe and that their physical, mental, spiritual and emotional needs are being met. Over 20,000 hours of private duty home care services and government contract services were delivered to clients during the year ended June 30, 2017.Our short-term rehabilitation center operates under separate licensure obtained in May 2016 as the Rehabilitation Center at Brethren Village, LLC. This rehabilitation center is a freestanding building with 20 private suites, featuring a complete range of therapy services. The new center is designed to bring the outdoors inside to create a tranquil healing environment, leading to successful short term rehabilitation. An aspect of Brethren Village that makes us unique is our comprehensive transition of services throughout recovery. Approximately 4,500 days of nursing service were provided during the period ended June 30, 2017. 3698739 0 3482848 41734494 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 99 0 1 695 1 1 1 0 0 0 0 1 1 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X Rodney L Martzall VP FINANCECFO 7175692657 3001 Lititz Pike Lititz PA 17543 STEVEN L FAUS CHAIR 1.50 0.20 X X 0 0 0 J Eric Brubaker VICE CHAIR 1.50 0.20 X X 0 0 0 DOUGLAS F DEIHM TREASURER 1.50 0.20 X X 0 0 0 ALAN R OVER SECRETARY 1.50 0.20 X X 0 0 0 Carol D Hess ASST SECRETARY/TREASURER 1.50 0.20 X X 0 0 0 John W Biemiller DIRECTOR 1.50 0.20 X 0 0 0 JOANNE C ESHELMAN DIRECTOR 1.50 0.20 X 0 0 0 JOHN H GIBBEL DIRECTOR 1.50 0.20 X 0 0 0 heather h landram DIRECTOR 1.50 0.20 X 0 0 0 STEPHEN D LEAMAN DIRECTOR 1.50 0.20 X 0 0 0 STEPHEN E WENZEL DIRECTOR 1.50 0.20 X 0 0 0 JOHN N SNADER President/CEO 39.00 1.00 X 180869 0 20436 David S Rayha VP Operations/COO 39.00 1.00 X 122306 0 22994 Rodney L Martzall VP Finance/CFO 39.00 1.00 X 114123 0 18280 F Scott Wissler VP Marketing 40.00 X 110983 0 11054 528281 0 72764 4 0 1 0 SODEXO INC & AFFILIATES PO Box 360170 Pittsburgh PA 15251 Dining, Housekeeping, and Laundry Servic 2356258 WARFEL 1110 ENTERPRISE ROAD EAST PETERSBURG PA 17520 CONSTRUCTION 2023857 Wagman Construction 3290 N Susquehanna Trail York PA 17406 Construction 1587639 Covenant Alliance Rehab East LLC 28100 Torch Parkway Warrenville IL 60555 Therapy Contract 1245953 Primary Staffing Services Inc 1525 Oregon Pike Suite 301 LANCASTER PA 17601 NURSING AGENCY 716475 20 134766 1583428 659 1718194 personal Care/Residential Living 623000 17257228 17257228 nursing 623000 12733870 12733870 Amort of Advance Fees 623000 4160949 4160949 short term rehabilitation 623000 2834247 2834247 other Resident Service Rev 623000 1193512 1193512 1118691 1118691 39298497 1114555 1114555 172785 159502 13283 13283 -12654 25937 27046625 1800 26468392 2924 578233 -1124 577109 577109 24934 134766 34105 -9171 -9171 Coffee Shop Revenue 722210 197953 197953 CATERING 722320 41298 41298 Resident Upgrades 900099 39906 39906 177615 12160 165455 456772 43169239 39298497 40804 2111744 X 526440 439466 80086 6888 13900738 11645220 2078113 177405 543794 415104 119237 9453 2224522 1854233 338058 32231 1073753 905064 155338 13351 92376 92376 25317 25317 68799 68799 1577 1577 159283 35080 123670 533 5543678 5060182 483496 310109 16426 282424 11259 1063654 798115 252754 12785 232587 125 232462 1501597 1501597 12030 8382 2081 1567 47684 20004 19575 8105 6715698 6715698 6858427 6858427 316854 250 316604 LOSS- BOND REFINANCING 2510265 2510265 Food 1555541 1554107 1434 PHARMACY - DRUGS 511824 503864 7960 mediCAL SUPPLIES 323550 323550 1046252 476959 568725 568 47166349 41734494 5157710 274145 2692 78673 16133741 14869464 725979 1444441 1919423 1550858 897603 1392148 198293189 78108677 116408415 120184512 43796249 37072065 4164915 4192411 184049017 180784572 11314325 9757515 28147307 28217368 113955000 113582012 1369186 1240268 28707710 29653393 183493528 182450556 X -12385322 -15736132 2001219 2919447 10939592 11150701 555489 -1665984 184049017 180784572 X -3997110 550236 1225401 X X 0 1 X 1 0 X 919746 1804564 1977366 1819875 1718194 8239745 33795740 34844554 35826019 37202083 39298497 180966893 152988 148137 174998 208498 197953 882574 34868474 36797255 37978383 39230456 41214644 190089212 185000 155000 160000 25000 10000 535000 0 185000 155000 160000 25000 10000 535000 189554212 720297 969188 1067490 1272374 1287340 5316689 720297 969188 1067490 1272374 1287340 5316689 95992 157268 80964 200713 205361 740298 35684763 37923711 39126837 40703543 42707345 196146199 0.96640 0.96780 0.02710 0.02550 X Schedule A, Part III, Line 12, Explanation of Other Income: MISCELLANEOUS REV - 2012 Amount: $ 19,463. 2013 Amount: $ 61,139. 2014 Amount: $ 50,054. 2015 Amount: $ 175,830. 2016 Amount: $ 165,455. Resident Upgrades - 2012 Amount: $ 13,852. 2013 Amount: $ 96,129. 2014 Amount: $ 22,520. 2015 Amount: $ 20,486. 2016 Amount: $ 39,906. CASH DISCOUNTS - 2012 Amount: $ 4,009. 2014 Amount: $ 8,390. 2015 Amount: $ 4,397. INSURANCE CLAIMS - 2012 Amount: $ 43,657. OFFICE POSTAGE/COPIES - 2012 Amount: $ 15,011. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 1577 1577 0 Part II-B, Line 1: THE ORGANIZATION PAYS DUES TO LEADING AGE'S NATIONAL AND STATE ASSOCIATIONS, A PORTION OF WHICH IS USED FOR LOBBYING PURPOSES. 7640517 74582 767033 605000 7877132 7661750 100750 483017 605000 7640517 7864578 92942 234230 530000 7661750 7088178 1189361 390000 22961 7864578 6977006 438286 310000 17114 7088178 1.00000 0 0 1635999 1635999 166954116 62288037 104666079 18347836 12515968 5831868 11355238 3304672 8050566 120184512 Refundable Fees and Deposits 29089328 SPLIT-INTEREST OBLIGATIONS 564065 29653393 X 45103404 550236 1190322 1740558 43362846 -193607 -193607 43169239 47324876 193607 193607 47131269 35080 35080 47166349 Part V, Line 4: THE ENDOWMENT FUND IS INVESTED WITH AN EMPHASIS ON LONG-TERM GROWTH AND RETURN AND USES THE TOTAL RETURN CONCEPT FOR PERFORMANCE EVALUATION. ANNUAL DISTRIBUTIONS ARE MADE FROM THE ENDOWMENT FUND FOR USE IN THE ORGANIZATION'S NORMAL OPERATIONS. Part X, Line 2: The Corporation accounts for uncertainty in income taxes using a recognition threshold of more-likely-than-not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold is met. Part XI, Line 2d - Other Adjustments: PENSION LIABILITY ADJUSTMENT 1,053,912. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 115,229. VALUATION GAIN ON BENEFICIAL INTEREST IN PERPETUAL TRUSTS 56,261. investment management fees netted on financial statements -35,080. Part XI, Line 4b - Other Adjustments: RENTAL EXPENSES -159,502. Fundraising Expenses -34,105. Part XII, Line 2d - Other Adjustments: RENTAL EXPENSES 159,502. Fundraising Expenses 34,105. Part XII, Line 4b - Other Adjustments: investment management fees netted on financial statements 35,080. Banquet 80185 67581 12604 4186 4213 100 4105 Golf Outing 79515 67185 12330 9000 8237 4264 159700 134766 24934 13186 12450 100 8369 34105 -9171 X 1 1 X X X 0 0 0 0 0 0 0 0 0 JOHN N SNADER President/CEO 180869 0 0 0 0 0 7372 0 13064 0 201305 0 0 0 Part I, Line 1a Union League membership in the amount of $4,730 was included in the compensation of John Snader (President/CEO). A LANCASter County Hospital Authority 236648018 514045H22 2015-07-30 9905875 CAPITAL PROJECTS 0 1 0 B Lancaster County Hospital Authority 236648018 514045S79 2017-04-12 101882309 REFINANCE 2008 BONDS 0 1 0 C LANCASTER County Hospital Authority 236648018 NONEAVAIL 2017-03-31 20000000 CAPITAL PROJECTS 0 1 0 A 160000 9908519 672560 468164 209617 8561338 2016 0 0 1 1 B 101882309 7129633 1404040 100478269 2017 1 0 1 1 C 1901800 190166 1711634 0 0 0 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 0 0 0.00000 0.00000 0.00000 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 0 1 0 1 0 0 0 1 A 1 B 1 C 1 FORM 990, SCHEDULE K , PART II LINE 3 BOND ISSUE A - TOTAL PROCEEDS OF ISSUE ON PART II LINE 3 DIFFERS FROM THE ISSUANCE PRICE REPORTED ON PART I DUE TO INVESTMENT EARNINGS OF $2,644. BOND ISSUE C - TOTAL PROCEEDS OF ISSUE ON PART II LINE 3 REPRESENTS THE AMOUNT DRAWN DOWN AS OF JUNE 30, 2017 AS OPPOSED TO THE FULL ISSUE PRICE REPORTED IN PART I. Form 990, Part VI, Section B, line 11b Management prepares/gathers information needed for tax consultant to prepare tax returns. Management participates in the review process prior to presenting to the Finance Committee of Brethren Village for review and approval. Returns are then made available to all board members prior to filing with the IRS. Form 990, Part VI, Section B, line 12c ALL OF THE ORGANIZATION'S EXPENDITURES ARE SUBJECT TO APPROPRIATE APPROVALS THROUGH THE ORGANIZATION'S PURCHASING POLICY. ADDITIONALLY, TRANSACTIONS WITH ANY COMPANIES AFFILIATED WITH BOARD MEMBERS ARE MONITORED AND ANALYZED BY THE ACCOUNTING DEPARTMENT AND REPORTED IN OUR ANNUAL DISCLOSURE STATEMENT, IF APPLICABLE. BRETHREN VILLAGE HAS A CONFLICT OF INTEREST POLICY WHICH IS DIRECTED NOT ONLY TO DIRECTORS AND OFFICERS, BUT TO ALL TEAM MEMBERS WHO CAN INFLUENCE THE ACTIONS OF BRETHREN VILLAGE. DISCLOSURE OF CONFLICTS SHOULD BE MADE TO THE PRESIDENT (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD CHAIR), WHO SHALL BRING THE MATTER TO THE ATTENTION OF THE BOARD OR DULY CONSTITUTED COMMITTEE THEREOF. DISCLOSURE INVOLVING DIRECTORS SHOULD BE MADE TO THE BOARD CHAIR (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD VICE-CHAIR), WHO SHALL BRING THE MATTER TO THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF. ANY BOARD OF DIRECTOR MEMBER HAVING A DUALITY OF INTEREST OR POSSIBLE CONFLICT OF INTEREST ON ANY MATTER SHOULD NOT VOTE OR USE PERSONAL INFLUENCE ON THE MATTER, AND SHOULD NOT BE COUNTED IN DETERMINING THE QUORUM FOR THE MEETING. THE MINUTES OF THE MEETING SHOULD REFLECT THAT A DISCLOSURE WAS MADE, THE ABSTENTION FROM VOTING, AND THE QUORUM SITUATION. EACH MEMBER OF THE BOARD, CORPORATE OFFICERS, AND MEMBERS OF THE BOARD COMMITTEES SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON (A) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, (B) HAS READ AND UNDERSTANDS THE POLICY, (C) HAS AGREED TO COMPLY WITH THE POLICY, AND (D) UNDERSTANDS THAT BRETHREN VILLAGE IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. THE EXECUTIVE ASSISTANT IS RESPONSIBLE FOR ENSURING THAT EVERYONE COMPLETES A STATEMENT ANNUALLY. Form 990, Part VI, Section B, line 15 the Executive Committee of Brethren Village Board establishes compensation for the President. The committee relies on external data including an executive wage survey, specific for the senior living industry, as well as other comparable wage indicators (Economic Outlook, etc.). Compensation for Vice Presidents and other positions (key employees) within the organization are established using internally developed data (compensation ranges) and external survey data from state associations and other similar groups by the President. Salaries are reviewed annually. Minutes of the committee meetings are recorded and filed. Salary adjustments are forwarded to the HR department by the president with the proper documentation/authorization. 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 CONSULTING: Program service expenses 5,005. Management and general expenses 37,131. Fundraising expenses 0. Total expenses 42,136. CONTRACTED SERVICES: Program service expenses 3,207,765. Management and general expenses 310,232. Fundraising expenses 0. Total expenses 3,517,997. PENSION ADMINISTRATION FEES: Program service expenses 0. Management and general expenses 136,133. Fundraising expenses 0. Total expenses 136,133. LABORATORY: Program service expenses 25,450. Management and general expenses 0. Fundraising expenses 0. Total expenses 25,450. AGENCY FEES: Program service expenses 1,734,974. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,734,974. DISPOSAL FEES: Program service expenses 86,988. Management and general expenses 0. Fundraising expenses 0. Total expenses 86,988. Form 990, Part XI, line 9: CHANGE IN VALUE OF SPLIT-INTEREST ADJUSTMENT 115,228. Pension Liability Adjustment 1,053,912. VALUATION GAIN ON BENEFICIAL INTEREST IN PERPETUAL TRUSTS 56,261. FORM 990, PART XII, QUESTION 2C: THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE REVIEW OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR. BRETHREN VILLAGE REALTY LLC 3001 LITITZ PIKE LITITZ PA 17543 473043533 REAL ESTATE RENTAL PA -18378 2036171 BRETHREN VILLAGE Rehabilitation Center at Brethren Village LLC 3001 LITITZ PIKE LITITZ PA 17543 475409118 short-term rehabilitation center PA -368420 1035247 Brethren VILLAGE BRETHREN SERVICES INC 3001 LITITZ PIKE LITITZ PA 17543 232293927 PROVIDES LOW INCOME HOUSING FOR THE ELDERLY AND HANDICAPPED PA 501(c)(3) Line 10 BRETHREN VILLAGE 1 BRETHREN SERVICES II INC 3001 LITITZ PIKE LITITZ PA 17543 202081463 PROVIDES LOW INCOME HOUSING FOR THE ELDERY PA 501(c)(3) Line 10 BRETHREN VILLAGE 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 BRETHREN SERVICES I L 126309 ACTUAL COST BRETHREN SERVICES II L 110202 ACTUAL COST bRETHREN SERVICES I Q 84600 ACTUAL COST BRETHREN SERVICES II Q 78607 ACTUAL COST bRETHREN SERVICES I O 73768 acTUAL COST BRETHREN SERVICES II O 73768 acTUAL COST