2017-11-08T12:46:52-06:00 2016-12-31 390859910 Baker Tilly Virchow Krause LLP 1000 Commerce Park Dr Williamsport PA 17701 990 2016-01-01 231382402 FREDERICK MENNONITE COMMUNITY FRED 6107547878 2849 BIG ROAD PO BOX 498 FREDERICK PA 194350498 JOHN HENDRICKSON CEO 6107547878 2017-11-08 1 Julius C Green CPA P00350393 5703236023 X 216.255.126.197 2017-11-08 10:26:18 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 B61FA1639B1C05FB95829B38B50E43F553865046 2016 2018-03-14 21:41:22Z FREDERICK LIVING JOHN HENDRICKSON 2849 BIG ROAD PO BOX 498 FREDERICK PA 194350498 21593005 0 X WWW.FREDERICKLIVING.ORG X 1896 PA A welcoming, faith-based continuing care retirement community offering various services. 10 10 409 158 0 0 376569 369814 18861481 19460273 338882 344782 197367 208081 19774299 20382950 15060 11545 0 0 9270800 10087239 0 0 0 8924334 9437123 18210194 19535907 1564105 847043 39201566 49687064 29687388 39529380 9514178 10157684 X IN THE SPIRIT OF CHRISTIAN LOVE, FREDERICK LIVING CARES FOR AND ENRICHES THE LIVES OF OLDER ADULTS, WHILE VALUING THE STAFF, VOLUNTEERS AND COMMUNITY THAT SERVE THEM. 0 0 17084509 11545 19460273 FREDERICK LIVING OPERATES A CONTINUING CARE RETIREMENT COMMUNITY (LIFE PLAN COMMUNITY), WHICH PROVIDES HOUSING, HEALTH CARE, AND OTHER RELATED SERVICES TO PRIMARILY OLDER ADULTS THROUGH THE OPERATION OF A 61-BED NURSING FACILITY, A 104-BED PERSONAL CARE FACILITY, 31 PERSONAL CARE DEMENTIA UNITS, AND 166 RESIDENTIAL LIVING APARTMENTS AND COTTAGES.FREDERICK LIVING ALSO PROVIDES CHARITY CARE TO RESIDENTS WHO MEET CERTAIN CRITERIA WITHOUT CHARGE OR AT AMOUNTS LESS THAN ESTABLISHED RATES. CHARGES FORGONE FOR SERVICES RENDERED AND SUPPLIES FURNISHED UNDER THE CHARITY CARE POLICY AMOUNTED TO APPROXIMATELY $208,000 IN 2016.IN 2016, FREDERICK LIVING PROVIDED APPROXIMATELY $620,000 TOWARD DIRECT BENEVOLENT CARE AND SUBSIDIZED ALLOWANCES TO RESIDENTS. IN ADDITION, FREDERICK LIVING CONTRIBUTED FINANCIALLY TO MANY NON-PROFIT ORGANIZATIONS INCLUDING THE AMERICAN CANCER SOCIETY, LOCAL AMBULANCE AND FIRE COMPANIES, AND A VARIETY OF MINISTRIES LOCATED THROUGHOUT THE AREA. FREDERICK LIVING ALSO ALLOWS LOCAL ORGANIZATIONS/GROUPS TO MEET ON CAMPUS AT NO CHARGE. THESE GROUPS HAVE INCLUDED THE ALZHEIMER'S SUPPORT GROUP, TRICOUNTY COMMUNITY NETWORK, ROTARY CLUBS, SCOUT TROOPS, AND CHURCH GROUPS. FREDERICK LIVING IS COMMITTED TO PARTNERING WITH OUR LOCAL COMMUNITY AND HAVING A POSITIVE IMPACT THROUGH COLLABORATION AND ACTIVE PARTICIPATION. FOR FISCAL YEAR 2016, THE AVERAGE OCCUPANCY PERCENTAGE IS 97.5% FOR RESIDENTIAL LIVING, 94.6% FOR PERSONAL CARE AND 91.7% FOR SKILLED BEDS. 17084509 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 14 0 1 409 1 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X BRIAN FALLON VP FINANCE 6107547878 2849 BIG ROAD RT 73 PO BOX 498 FREDERICK PA 19435 Bob Bricker Chair 1.00 0.00 X X 0 0 0 John Zuchero Vice Chair 1.00 0.00 X X 0 0 0 Don Dressler Secretary 1.00 0.00 X X 0 0 0 Nate Weaver Treasurer 1.00 0.00 X X 0 0 0 Jim Longacre Director 1.00 0.00 X 0 0 0 Cindy Raub Director 1.00 0.00 X 0 0 0 Warren Tyson Director 1.00 0.00 X 0 0 0 Harvey Bauman Director 1.00 0.00 X 0 0 0 Amy Cummings-Leight Director 1.00 0.00 X 0 0 0 Nate Yorgey Director 1.00 0.00 X 0 0 0 John Hendrickson CEO 40.00 0.00 X 176259 0 16943 Matt Giannini VPO 40.00 0.00 X 105827 0 9372 Brian Fallon VPF 40.00 0.00 X 95049 0 7399 377135 0 33714 2 0 1 0 Wagman Construction 3290 N Susquehanna Trail York PA 17406 Construction 7794493 Sodexo PO Box 360170 Pittsburgh PA 15251 dining services 1618465 Alliance Rehab Billing 28100 Tourch Pkwy STE 600 Warrenville IL 60555 Rehabilitation 842207 Phoebe Pharmacy Billing 6520 Stonegate Dr STE 100 Allentown PA 15251 pharmacy services 188295 Ur New Home PO Box 401 Swathmore PA 19081 Construction 153055 7 369814 369814 NET RESIDENT SVC REV 623000 19357625 19357625 PA NURSING HM ASSESSMT 623000 102648 102648 19460273 91253 91253 3000 2040 960 960 960 1461544 1207732 283 253812 -283 253529 253529 MEAL REVENUE 722210 100334 100334 BARBER/BEAUTY SHOP REVENUE 812900 75502 75502 CATERING REVENUE 722320 15298 15298 15987 15987 207121 20382950 19460273 0 552863 X 11545 11545 410849 410849 7365966 6770678 595288 145653 133982 11671 1437062 1279447 157615 727709 636319 91390 33137 33137 61244 61244 33760 33760 2925530 2845380 80150 62413 62413 749532 577653 171879 31004 9869 21135 1179878 1179555 323 12445 6734 5711 49436 36165 13271 314806 314806 2392935 2392935 187999 154714 33285 REPAIRS & MAINTENANCE 280830 280830 FOOD, ENTERT & ACTIVITI 204210 176897 27313 PHARMACY 202154 202154 PA nursing home assessm 142305 142305 573505 247347 326158 19535907 17084509 2451398 0 814687 1022410 6482113 9333436 1336087 1092296 408084 616426 68795909 33380609 28092847 35415300 398729 398729 1669019 1808467 39201566 49687064 1265369 2055840 5885148 8181907 13863143 16868611 2442167 8673728 9980855 29687388 39529380 X 8201927 9025101 10000 9000 1302251 1123583 9514178 10157684 39201566 49687064 X 847043 -9908 -193629 X 0 1 X 1 0 X 86553 80255 176057 376569 369814 1089248 16183579 16719619 18008680 18861481 19460273 89233632 16270132 16799874 18184737 19238050 19830087 90322880 0 0 0 90322880 27751 223513 198654 79679 91253 620850 16468 16985 19258 3081 55792 44219 240498 217912 82760 91253 676642 183396 175982 252802 192486 207121 1011787 16497747 17216354 18655451 19513296 20128461 92011309 0.98160 0.98210 0.00740 0.00670 X Schedule A, Part III, Line 12, Explanation of Other Income: ALL OTHER REV - 2012 Amount: $ 183,396. 2013 Amount: $ 175,982. 2014 Amount: $ 40,839. 2015 Amount: $ 17,894. 2016 Amount: $ 3,710. Barber/BEAUTY Shop Revenue - 2014 Amount: $ 86,357. 2015 Amount: $ 83,855. 2016 Amount: $ 75,502. MEAL Revenue - 2014 Amount: $ 85,394. 2015 Amount: $ 78,415. 2016 Amount: $ 100,334. INSURANCE - 2014 Amount: $ 40,212. IN-House catering - 2015 Amount: $ 12,322. 2016 Amount: $ 15,298. Rebate - 2016 Amount: $ 7,538. Sales Tax Refund - 2016 Amount: $ 4,739. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 943961 107653 7042 1044572 911830 10000 29229 7098 943961 865297 53189 6656 911830 712817 158063 5583 865297 631097 17780 86721 22781 712817 1.00000 0 0 839059 839059 53414492 28153750 25260742 6830039 4877476 1952563 7712319 349383 7362936 35415300 REFUNDABLE FEES AND DEPOSITS 9959083 RESIDENT TRUST FUNDS AND OTHER 21772 9980855 X 20181736 -9908 -193629 -203537 20385273 -2323 -2323 20382950 19538230 2323 2323 19535907 0 19535907 Part V, Line 4: THE PRINCIPAL GIFTS ARE TO BE HELD IN PERPETUITY, WHILE INCOME FROM THE FUND CAN BE USED TO SUPPORT FREDERICK LIVING'S 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. Management determined there were no tax uncertainties that met the recognition threshold in 2016 and 2015. Part XI, Line 2d - Other Adjustments: VALUATION gAIN, BENEFICIAL INTEREST IN PERPETUAL TRUSTS 41,274. LOSS FROM INVESTMENT IN JOINT VENTURE -14,961. VALUATION GAIN, TERM ENDOWMENT RECEIVABLE 17,082. Distribution from beneficial interest in perpetual trusts -237,024. Part XI, Line 4b - Other Adjustments: RENTAL EXPENSES -2,040. LOSS ON DISPOSAL OF ASSETS NETTED AGAINST EXPENSES -283. Part XII, Line 2d - Other Adjustments: RENTAL EXPENSES 2,040. LOSS ON DISPOSAL OF ASSETS NETTED AGAINST EXPENSES 283. 1 UPPER FREDERICK FIRE COMPANY PO BOX 29 PERKIOMENVILLE PA 18074 232536883 501(c)(3) 5500 FINANCIAL SUPPORT Part I, Line 2: THE ORGANIZATION PROVIDES FUNDS TO LOCAL CHARITABLE ORGANIZATIONS, SUCH AS THE FIRE DEPARTMENT, TO PROVIDE THEM WITH FINANCIAL SUPPORT. FREDERICK LIVING DOES NOT DIRECTLY MONITOR THE USE OF THESE GIFTS BY THE ORGANIZATIONS BUT IS AWARE OF THEIR REPUTATION WITHIN THE COMMUNITY. X X X 0 0 0 0 0 0 0 0 0 John Hendrickson CEO 176259 0 0 0 0 0 7572 0 9371 0 193202 0 0 0 Part I, Line 3 CEO COMPENSATION IS REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. OFFICERS AND KEY EMPLOYEE COMPENSATION ARE REVIEWED BY THE CEO ANNUALLY DURING BUDGET DISCUSSION. SALARIES ARE COMPARED TO THE MOST RECENT LEADINGAGE SALARY SURVEY AS WELL AS REVIEWED AGAINST LOCAL COMPETITORS. THE FINANCE COMMITTEE REVIEWS AND APPROVES THE BUDGET ON AN ANNUAL BASIS. REVIEW AND APPROVAL PROCESS IS DOCUMENTED VIA COMMITTEE MINUTES. A FRANCONIA TWP INDUSTRIAL DEVELOPMENT AUTHORITY 232268091 2005-11-17 5000000 TO FINANCE CONSTRUCTION, DESIGN AND RENOVATION COSTS, AND ISSUANCE COSTS 0 0 0 B FRANCONIA TWP INDUSTRIAL DEVELOPMENT AUTHORITY 232268091 2007-12-14 1500000 TO FINANCE CONSTRUCTION, DESIGN AND RENOVATION COSTS, AND ISSUANCE COSTS 0 0 0 C FRANCONIA TWP INDUSTRIAL DEVELOPMENT AUTHORITY 232268091 2009-03-26 3500000 TO FINANCE CONSTRUCTION, DESIGN AND RENOVATION COSTS, AND ISSUANCE COSTS 0 0 0 D FRANCONIA TWP INDUSTRIAL DEVELOPMENT AUTHORITY 232268091 2015-07-30 6600000 TO FINANCE CONSTRUCTION, DESIGN AND RENOVATION COSTS, AND ISSUANCE COSTS 0 0 0 A 1745983 5000000 87348 4912652 2006 0 0 1 1 B 447202 1500000 35009 1464991 2008 0 0 1 1 C 740917 3500000 60037 3439963 2009 0 0 1 1 D 2404612 50000 2354612 0 0 0 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 D 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 1 0 0 0 0 0 0 B 0 0 1 0 0 0 0 0 0 C 0 0 1 0 0 0 0 0 0 D 0 1 0 0 0 0 0 0 0 A 0 B 0 C 0 D 0 SCHEDULE K, PART III LINE 9; PART IV LINE 7; AND PART V FREDERICK MENNONITE COMMUNITY IS IN THE PROCESS OF PUTTING FORMAL WRITTEN POLICIES IN PLACE TO MONITOR AND COMPLY WITH ALL BOND REQUIREMENTS, INCLUDING ANY POTENTIAL VIOLATIONS OF FEDERAL TAX REQUIREMENTS. SCHEDULE K, PART I AND PART II PROCEEDS PROCEEDS REPORTED ON LINE 3 OF PART II FOR THE 2015 BOND REPRESENT THE AMOUNT OF PROCEEDS DRAWN DOWN AS OF 12/31/16. THE TOTAL ISSUANCE IS REPORTED IN PART I AND WILL BE DRAWN DOWN AS THE CONSTRUCTION PROJECT PROGRESSES. Form 990, Part VI, Section B, line 11b THE CFO AND CEO REVIEWED THE 990 IN DETAIL. PRIOR TO THE SUBMISSION OF THE FORM 990, THE BOARD RECEIVED THE FORM 990 FOR REVIEW. Form 990, Part VI, Section B, line 12c The Board of Directors looks at the self-monitoring conflict of interest policy and each member is required to declare if he or she needs to abstain from a vote where there is a potential conflict of interest. Each director provides a signed annual conflict of interest statement to Alice Boatright, Executive Secretary, who monitors compliance with the policy. As for compliance, we contract with Friends Service Alliance which provide oversight of our Compliance Program which includes Quarterly Liaison Meetings, Quarterly on-sight visits, and a 24 hour hotline. Also the internal corporate compliance liaison presents a Corporate Compliance review at the monthly employee/new employee orientation. Form 990, Part VI, Section B, line 15 CEO COMPENSATION IS REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. OFFICERS AND KEY EMPLOYEE COMPENSATION ARE REVIEWED BY THE CEO ANNUALLY DURING BUDGET DISCUSSION. SALARIES ARE COMPARED TO THE MOST RECENT LEADINGAGE SALARY SURVEY AS WELL AS REVIEWED AGAINST LOCAL COMPETITORS. THE FINANCE COMMITTEE REVIEWS AND APPROVES THE BUDGET ON AN ANNUAL BASIS. REVIEW AND APPROVAL PROCESS IS DOCUMENTED VIA COMMITTEE MINUTES. 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 CONSULTANT FEES: Program service expenses 60,608. Management and general expenses 44,304. Fundraising expenses 0. Total expenses 104,912. OUTSIDE SERVICES: Program service expenses 261,147. Management and general expenses 34,862. Fundraising expenses 0. Total expenses 296,009. MEDICAL PROFESSIONAL SERVICES: Program service expenses 34,874. Management and general expenses 0. Fundraising expenses 0. Total expenses 34,874. CONTRACTED DINING SERVICES: Program service expenses 1,604,925. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,604,925. CONTRACTED THERAPY SERVICES: Program service expenses 882,129. Management and general expenses 0. Fundraising expenses 0. Total expenses 882,129. Other Contracted Services: Program service expenses 1,697. Management and general expenses 984. Fundraising expenses 0. Total expenses 2,681. Form 990, Part XI, line 9: VALUATION GAIN, BENEFICIAL INTEREST IN PERPETUAL TRUSTS 41,274. LOSS FROM INVESTMENT IN JOINT VENTURE -14,961. VALUATION GAIN TERM ENDOWMENT RECEIVABLE 17,082. Distribution from beneficial interest in perpetual trusts -237,024. FTH SERVICES 206 OLD LANCASTER ROAD DEVON PA 19333 461530132 HOME CARE AND COMPANION SERVICES PA 501(C)(3) Line 10 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0