2016-10-05T10:54:39-05:00 2015-12-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 1650 MARKET STREET SUITE 4500 PHILADELPHIA PA 19103 990 2015-01-01 231547587 PHILADELPHIA PRESBYTERY HOMES INC PHIL 6108341001 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 JENNIFER S KAPPEN EVP & CHIEF FINANCIAL OFFICER 6108341001 2016-10-03 1 JULIUS GREEN CPA P00350393 2159720701 2015 2017-02-10 21:41:12Z JENNIFER S KAPPEN 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 77493302 0 X WWW.PRESBYSINSPIREDLIFE.ORG X 1955 PA CREATIVELY MEETS THE NEEDS OF SENIORS IN A RANGE OF ECONOMIC CIRCUMSTANCES IN THE PHILA. AREA. 13 13 943 350 11377 10377 1830086 2018773 60450561 63960794 4684310 6920649 1009791 324306 67974748 73224522 746209 552714 0 0 30717031 31260162 0 0 535849 39542762 39441628 71006002 71254504 -3031254 1970018 244398380 243838534 180537806 186382596 63860574 57455938 TO PROVIDE EXCEPTIONAL LIVING EXPERIENCES FOR OLDER ADULTS. WE USE BEST PRACTICES TO PROVIDE SENIOR LIVING OPTIONS TO A DIVERSE POPULATION WITH CHANGING NEEDS AND ECONOMIC CIRCUMSTANCES, SUCH THAT THE RESIDENTS' EXPECTATIONS ARE EXCEEDED. 0 0 58247991 552714 62449150 THE ORGANIZATION OFFERS A FULL SPECTRUM OF SENIOR LIVING OPTIONS - INDEPENDENT LIVING (IL), PERSONAL CARE (PC), AND SKILLED NURSING CARE (SN), THROUGH ANY OF OUR FOUR COMMUNITIES. THE ORGANIZATION ALSO PROVIDES FINANCIAL ASSISTANCE TO PERSONS WHO MEET CERTAIN CRITERIA. TOTAL FINANCIAL ASSISTANCE PROVIDED FOR THE YEAR ENDED DECEMBER 31, 2015 WAS $4,930,792. THIS INCLUDES $886,482 OF ASSISTANCE TO RESIDENTS WHO HAVE OUTLIVED THEIR FUNDING SOURCES AS REPORTED ON SCHEDULE I. THE REMAINING FINANCIAL ASSISTANCE IS THE COST OF PROVIDING CARE TO RESIDENTS WHO ARE MEDICAL ASSISTANCE PROGRAM BENEFICIARIES IN EXCESS OF CONTRACTUAL REIMBURSEMENT. TOTAL AVAILABLE UNITS WERE: IL-474, PC-206, AND SN-260 FOR A TOTAL OF 940 AND ACTUAL OCCUPIED UNITS WERE: IL-382, PC-176, AND SN-232, FOR A TOTAL OF 790. 0 0 1511644 THE ORGANIZATION ALSO PROVIDES MANAGEMENT AND OPERATIONAL SERVICES TO QUALITY RESIDENTIAL LIVING ENVIRONMENTS FOR PEOPLE OF LIMITED ECONOMIC RESOURCES FOR BOTH OWNED AND MANAGED COMMUNITIES. TOTAL AFFORDABLE HOUSING UNITS AVAILABLE AT DECEMBER 31, 2015 WERE 2,136 WITH TOTAL OCCUPIED OF 2,084. 58247991 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 119 0 1 943 1 1 1 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X DIANNA WINTERS CONTROLLER 6108341001 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 ALAN GRIFFITH CHAIR 0.80 1.60 X X 0 0 0 ROBERT N REEVES JR VICE CHAIR 0.80 1.60 X X 0 0 0 REV RANDY BARGE BOARD MEMBER 0.80 1.60 X 0 0 0 BRUCE L CASTOR ESQ BOARD MEMBER 0.80 1.60 X 0 0 0 HARRY G DITTMANN BOARD MEMBER 0.80 1.60 X 0 0 0 MARILYN DYSON BOARD MEMBER 0.80 1.60 X 0 0 0 JOAN GIBSON BOARD MEMBER 0.80 1.60 X 0 0 0 WALTER M KUBIAK BOARD MEMBER (TERM EXP. NOV. 2015) 0.80 1.60 X 0 0 0 FRANCIS E MALONEY BOARD MEMBER 0.80 1.60 X 0 0 0 KENNETH MCKEOWN BOARD MEMBER 0.80 1.60 X 0 0 0 LAURENCE MERLIS BOARD MEMBER (TERM EXP. APRIL 2015) 0.80 1.60 X 0 0 0 NANCY E MUTH BOARD MEMBER 0.80 1.60 X 0 0 0 G ROBERT OVERHISER JR BOARD MEMBER 0.80 1.60 X 0 0 0 DYANN PAOLINE BOARD MEMBER 0.80 1.60 X 0 0 0 WILLIAM G YOUNG JR BOARD MEMBER 0.80 1.60 X 0 0 0 JUDEE M BAVARIA PRESIDENT & CEO 42.00 8.00 X 543288 0 60154 CYNTHIA E HOFFMAN EXECUTIVE VP & CFO/TREASURER 42.00 8.00 X 330788 0 51516 TAMA CAREY EXEC. VP & COO/SECRETARY 42.00 8.00 X 236772 0 29758 DEMETRIA MALLIOS ASST. SECRETARY 42.00 8.00 X 45492 0 7824 JENNIFER S KAPPEN VICE PRESIDENT, FINANCE 42.00 8.00 X 206253 0 25172 VIDHI ANDERSON EXEC. DIR. OF HOUSING AND LAND DEV. 50.00 X 181646 0 23278 MICHELLE BRYK VICE PRESIDENT, HR 40.00 10.00 X 154966 0 21410 SARAH B JOLLES EXEC. DIR. MARKETING/SALES 50.00 X 162287 0 20333 LYNN JOHNSON-PORTER VP OF PHILANTHROPY AND MISSION SUPP. 50.00 X 153618 0 20519 2015110 0 259964 21 0 1 0 MORRISON MANAGEMENT SPECIALIST PO BOX 102289 ATLANTA GA 30368 DINING SERVICES 7582304 HORST CONSTRUCTION 320 GRANITE RUN DRIVE LANCASTER PA 176043310 CONSTRUCTION SERVICES 3924235 GENESIS ELDERCARE REHABILITATION SERVICE PO BOX 821322 PHILADELPHIA PA 191821322 THERAPY SERVICES 2764291 MCBRICK BUILDING GROUP 112 EDISON FURLONG ROAD DOYLESTOWN PA 18901 CONSTRUCTION SERVICES 2650326 MILLENNIUM PHARMACY SERVICES PO BOX 823441 PHILADELPHIA PA 19182 PHARMACY SERVICES 896385 40 165950 1072269 10080 770474 2018773 RESIDENT SERVICE FEES 623000 55845259 55845259 AMORT OF ENTRANCE FEES 623000 6603891 6603891 MANAGEMENT FEES 561000 1511644 1511644 63960794 5974054 5974054 68459 7828 60631 60631 60631 5162933 4085570 130768 1077363 -130768 946595 946595 20625 165950 44614 -23989 -23989 OTHER RESIDENT REVENUE 900099 143065 11377 131688 GUEST MEALS/RENTAL 722210 85865 85865 RESIDENT LOUNGE REVENUE 900099 45004 45004 13730 13730 287664 73224522 63960794 11377 7233578 X 552714 552714 1305591 1305591 24471083 18747424 5427550 296109 382095 362178 14197 5720 3288015 2431828 817777 38410 1813378 1355941 438458 18979 3870069 3870069 44579 44579 101860 101860 1348 1348 10921902 8619577 2168300 134025 316068 316068 511698 135619 360595 15484 3742495 3729919 12576 129243 65213 60550 3480 46566 6107 39028 1431 4199523 3906714 292809 9082863 8858054 224809 1408069 1194932 213137 SUPPLIES AND MATERIALS 3752707 3295474 439738 17495 MEDICAID BED ASSESSMENT 512562 512562 BAD DEBT EXPENSE 393133 393133 FEES & DUES 163254 73797 87472 1985 243689 136736 104222 2731 71254504 58247991 12470664 535849 5750 6250 16788022 14741380 969311 740340 5749264 5369486 690377 749107 255297573 115220662 134872265 140076911 76648720 73492082 904771 951512 7769900 7711466 244398380 243838534 6192860 8085656 34320093 33925148 86145170 83793415 125154 109066 53754529 60469311 180537806 186382596 X 45838386 39429913 14491687 13671893 3530501 4354132 63860574 57455938 244398380 243838534 X 1970018 -9268396 893742 X 0 1 X 1 0 X 2876949 2489955 2054699 1830086 2018773 11270462 58943980 58513834 57991363 60487235 63960794 299897206 61820929 61003789 60046062 62317321 65979567 311167668 1024358 13440 18537 10300 180227 1246862 0 1024358 13440 18537 10300 180227 1246862 309920806 964514 1466734 1676012 1990380 6042513 12140153 5083 6791 10377 22251 964514 1466734 1681095 1997171 6052890 12162404 275326 241668 224723 1003496 276285 2021498 63060769 62712191 61951880 65317988 72308742 325351570 0.95260 0.96770 0.03740 0.02260 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: PROCESSING FEES - 2011 AMOUNT: $ 15,475. 2012 AMOUNT: $ 12,275. 2013 AMOUNT: $ 7,675. 2014 AMOUNT: $ 5,855. 2015 AMOUNT: $ 4,500. CAFETERIA CATERING INCOME - 2011 AMOUNT: $ 44,214. 2012 AMOUNT: $ 33,687. 2013 AMOUNT: $ 42,021. 2014 AMOUNT: $ 43,380. 2015 AMOUNT: $ 50,275. MISCELLANEOUS REVENUE - 2011 AMOUNT: $ 62,934. 2012 AMOUNT: $ 17,435. 2013 AMOUNT: $ 50,227. 2014 AMOUNT: $ 29,675. 2015 AMOUNT: $ 40,808. GUEST MEALS AND RENTAL - 2011 AMOUNT: $ 75,104. 2012 AMOUNT: $ 87,658. 2013 AMOUNT: $ 66,167. 2014 AMOUNT: $ 72,465. 2015 AMOUNT: $ 85,865. INSURANCE REIMBURSEMENT - 2014 AMOUNT: $ 20,382. 2015 AMOUNT: $ 13,730. CLASS ACTION PAYMENTS - 2012 AMOUNT: $ 2,372. ESCROW RELEASE - 2012 AMOUNT: $ 10,405. LOCKER RENTAL - 2011 AMOUNT: $ 265. 2012 AMOUNT: $ 369. 2013 AMOUNT: $ 54. RESIDENT LOUNGE REVENUE - 2011 AMOUNT: $ 30,043. 2012 AMOUNT: $ 40,477. 2013 AMOUNT: $ 41,156. 2014 AMOUNT: $ 36,656. 2015 AMOUNT: $ 45,004. APARTMENT RENOVATIONS - 2011 AMOUNT: $ 9,167. 2012 AMOUNT: $ 13,224. 2013 AMOUNT: $ 12,314. 2014 AMOUNT: $ 35,239. 2015 AMOUNT: $ 19,153. MISCELLANEOUS SERVICES - 2011 AMOUNT: $ 28,208. 2012 AMOUNT: $ 23,726. 2013 AMOUNT: $ 3,170. 2014 AMOUNT: $ 4,066. 2015 AMOUNT: $ 1,647. REFUNDS - 2011 AMOUNT: $ 9,916. 2012 AMOUNT: $ 40. 2013 AMOUNT: $ 1,939. 2014 AMOUNT: $ 6,788. 2015 AMOUNT: $ 15,303. DEVELOPER FEE INCOME - 2014 AMOUNT: $ 748,990. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 1348 1348 0 PART II-B, LINE 1: THE FILING ENTITY IS A MEMBER OF ORGANIZATIONS WHICH ADVOCATE FOR THE ELDERLY. A PORTION OF THE DUES PAID IS ALLOCATED TOWARD LOBBYING. 18022188 888913 557088 1442164 18026025 18486030 420720 476433 1360995 18022188 17862089 359989 2128316 1864364 18486030 18456885 984728 2166387 3745911 17862089 18140155 1916109 -455305 1144074 18456885 0.00000 0.24150 0.75850 0 0 15070612 15070612 203978458 92820736 111157722 226526 96493 130033 32431721 22303433 10128288 3590256 3590256 140076911 DEPOSITS 346655 REFUNDABLE FEES 43837956 ACCRUED WORKERS COMPENSATION 864143 DEFERRED COMPENSATION 336589 LOAN PAYABLE-AFFILIATES 15083968 60469311 X 64304982 -9268396 341028 -8927368 73232350 -7828 -7828 73224522 70709618 7828 7828 70701790 552714 552714 71254504 PART V, LINE 4: THE ENDOWMENT EXISTS TO ASSIST THE NEEDIEST OF RESIDENTS AND MOST VULNERABLE MEMBERS OF OUR COMMUNITIES WITH FINANCIAL ASSISTANCE, UPDATED MEDICAL EQUIPMENT, AND ENHANCED COMFORT TO THE RESIDENTS' SURROUNDINGS. 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 2015 AND 2014. THE CORPORATION'S FEDERAL TAX RETURNS FOR THE YEARS PRIOR TO 2012 ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS -410,021. FINANCIAL ASSISTANCE NETTED WITH REVENUE ON FINANCIAL STATEMENTS -552,714. TRANSFER FROM AFFILIATES 1,303,763. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -7,828. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 7,828. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL ASSISTANCE NETTED WITH REVENUE ON FINANCIAL STATEMENTS 552,714. PRESBY'S INSPIRED SERVICE EVENT 186575 165950 20625 19921 24693 186575 165950 20625 19921 24693 44614 -23989 1 SEE PART IV 27 552714 PART I, LINE 2: PHILADELPHIA PRESBYTERY HOMES, INC. PROVIDES ASSISTANCE TO RESIDENTS AT ROSEMONT PRESBYTERIAN VILLAGE, RYDAL PARK AND SPRING MILL PRESBYTERIAN VILLAGE (BASED ON THEIR CONTRACT TYPE AND THE AVAILABILITY OF FUNDS) WHO HAVE OUTLIVED THEIR FUNDING SOURCES BASED ON A FINANCIAL ASSISTANCE APPLICATION PROCESS. THE APPLICATION PROCESS INCLUDES A REVIEW OF THEIR ORIGINAL FINANCIAL APPLICATION COMPLETED AT MOVE-IN TO THE COMMUNITY, THEIR TAX RETURNS, BANK STATEMENTS, ASSETS AND OTHER PERTINENT INFORMATION. RESIDENTS CAN BE DENIED FINANCIAL ASSISTANCE IF RESIDENTS HAVE NOT PRUDENTLY UTILIZED THEIR FUNDS. PART III, COLUMN (A): FINANCIAL ASSISTANCE TO RESIDENTS WHO HAVE OUTLIVED THEIR FUNDING SOURCES. FINANCIAL ASSISTANCE PAYS THE DIFFERENCE BETWEEN THE MONTHLY FEES AND THE RESIDENT'S INCOME STREAM (SOCIAL SECURITY, PENSION, AND OTHER SOURCES OF INCOME). X X X X 0 1 0 0 0 0 0 1 0 JUDEE M BAVARIA PRESIDENT & CEO 358016 0 169587 0 15685 0 51920 0 8234 0 603442 0 22218 0 CYNTHIA E HOFFMAN EXECUTIVE VP & CFO/TREASURER 236711 0 78729 0 15348 0 37137 0 14379 0 382304 0 9532 0 TAMA CAREY EXEC. VP & COO/SECRETARY 221610 0 0 0 15162 0 22943 0 6815 0 266530 0 0 0 JENNIFER S KAPPEN VICE PRESIDENT, FINANCE 180250 0 26003 0 0 0 9013 0 16159 0 231425 0 0 0 VIDHI ANDERSON EXEC. DIR. OF HOUSING AND LAND DEV. 165646 0 16000 0 0 0 8282 0 14996 0 204924 0 0 0 MICHELLE BRYK VICE PRESIDENT, HR 141238 0 13728 0 0 0 14220 0 7190 0 176376 0 0 0 SARAH B JOLLES EXEC. DIR. MARKETING/SALES 132474 0 29813 0 0 0 6624 0 13709 0 182620 0 0 0 LYNN JOHNSON-PORTER VP OF PHILANTHROPY AND MISSION SUPP. 143118 0 10500 0 0 0 13364 0 7155 0 174137 0 0 0 PART I, LINE 4B LINE 4B: OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION PARTICIPATE IN A NONQUALIFIED DEFERRED COMPENSATION PLAN WHICH PROVIDES SELECT EXECUTIVES WITH THE OPPORTUNITY TO MAKE VOLUNTARY DEFERRALS OR TO RECEIVE TAX DEFERRED CONTRIBUTIONS FROM PHILADELPHIA PRESBYTERY HOMES, INC. THE AMOUNT PAID TO THESE INDIVIDUALS IN 2015 WAS $31,750. PART I, LINE 7 OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION ARE PAID BONUSES BASED ON THE PERFORMANCE OF THE ORGANIZATION IN RELATION TO ITS FINANCIAL AND OPERATIONAL TARGETS. OPERATIONAL TARGETS DO NOT INVOLVE REVENUE OR OTHER PRESCRIBED CALCULATIONS THAT WOULD BE BASED UPON FINANCIAL RESULTS. A MONTGOMERY COUNTY DEVELOPMENT AUTHORITY 232245125 613609ZC3 2010-12-22 40320000 REFINANCING OF EXISTING DEBT, FUND CAPITAL IMPROVEMENTS, AND CONSTRUCTION 0 0 0 B MONTGOMERY COUNTY DEVELOPMENT AUTHORITY 232245125 2013-12-28 50000000 REFINANCING OF EXISTING DEBT AND FUND CAPITAL IMPROVEMENTS 0 0 0 A 3812393 40320000 3245356 904299 5000000 30775000 2010 1 0 1 1 B 2714193 50000000 422666 49577334 2015 1 0 1 1 A 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 1 1 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 1 0 0 0 1 A 1 B 1 SCHEDULE K, PART I, COLUMN (C) THE BOND LISTED IN ITEM A HAS VARIOUS CUSIP NUMBERS AS FOLLOWS: 613609ZC3 613609ZD1 613609ZE9 613609ZF6 613609ZG4 613609ZH2 613609ZJ8 613609ZK5 613609ZL3 613609ZM1 613609ZR0 613609ZN9 613609ZQ2 613609ZP4 SPIRE AVL SPIRE AVL IS OWNED BY THE SON OF CYNTHIA E. HOFFMAN/CHIEF FINANCIAL OFFICER 200828 THE ENTITY PROVIDED AUDIO/ VISUAL EQUIPMENT TO THE FILING ORGANIZATION. ALL BUSINESS NEGOTIATIONS AND TRANSACTION WERE AT ARM'S LENGTH. 0 FORM 990, PART VI, SECTION A, LINE 7A PARENT ENTITY PHILADELPHIA PRESBYTERIAN HOMES AND SERVICES FOR THE AGING (EIN 23-2828862) HAS THE RIGHT TO ELECT THE FILING ORGANIZATION'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B PARENT ENTITY PHILADELPHIA PRESBYTERIAN HOMES AND SERVICES FOR THE AGING (EIN 23-2828862) MUST APPROVE ACTIVITIES OF THE FILING ORGANIZATION SUCH AS THE FOLLOWING: -APPROVAL OF THE ANNUAL BUDGETS, OR DEVIATIONS, FROM -INCURRENCE OF DEBT NOT INCLUDED IN AN APPROVED BUDGET -PURCHASE, SALE, ENCUMBRANCE, OR LEASE BY OR TO THE CORPORATION -FORM OF CONTRACTS WITH RESIDENTS AND OTHER USERS OF THE CORPORATION'S SERVICES -APPOINTMENT OF AUDIT COMMITTEE OR STANDING COMMITTEE MEMBERS FORM 990, PART VI, SECTION B, LINE 11 MANAGEMENT PERFORMS AN INTERNAL REVIEW OF THE RETURN. ONCE ALL MANAGEMENT COMMENTS HAVE BEEN CLEARED, THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990. THE FORM 990 IS THEN SENT TO ALL BOARD MEMBERS FOR THEIR REVIEW PRIOR TO FINALIZING AND FILING THE TAX RETURN. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES OF THE ORGANIZATION ARE REQUIRED TO ANNUALLY DISCLOSE ANY CONFLICTS OF INTEREST VIA COMPLETION OF A CONFLICTS FORM. THOSE INDIVIDUALS ARE REQUIRED TO DISCLOSE ANY AND ALL ONGOING ISSUES THAT ARISE DURING THE COURSE OF THE YEAR. SIGNED CONFLICT OF INTEREST STATEMENTS ARE GIVEN TO THE BOARD AND REVIEWED AND MAINTAINED BY THE ORGANIZATION'S COMPLIANCE OFFICER (THE VP OF HUMAN RELATIONS). ANY INDIVIDUAL WITH A CONFLICT OF INTEREST MUST ABSTAIN FROM VOTING ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 PHILADELPHIA PRESBYTERY HOMES AND SERVICES FOR THE AGING (THE PARENT ENTITY) HAS AN EXECUTIVE COMPENSATION PROGRAM DEVELOPED BY MEMBERS OF THE EXECUTIVE COMPENSATION COMMITTEE WHICH IS COMPRISED OF BOARD MEMBERS. THE COMMITTEE CONTRACTS WITH A THIRD PARTY CONSULTANT FOR EXECUTIVE COMPENSATION ADVISORY SERVICES AS NEEDED. ANNUAL MARKET STUDIES ARE USED TO ENSURE THAT SALARIES OF KEY EMPLOYEES ARE COMMENSURATE WITH SIMILARLY SIZED SENIOR LIVING ORGANIZATIONS. THE COMPENSATION PROGRAM HAS BEEN DEVELOPED TO COMPLY WITH ALL REGULATORY AND STATUTORY REQUIREMENTS AFFECTING EXECUTIVE COMPENSATION IN A NOT-FOR-PROFIT CONTEXT. ALL COMPENSATION RECOMMENDATIONS AND PROGRAM DESIGN ELEMENTS FOR THE EXECUTIVES AND KEY EMPLOYEES ARE REVIEWED BY THE EXECUTIVE COMPENSATION COMMITTEE TO ENSURE FULL COMPLIANCE WITH REQUIREMENTS. LEGAL COUNSEL WAS RETAINED IN 2013 TO REVIEW EXECUTIVE COMPENSATION ARRANGEMENTS AND PROVIDE AN OPINION AND REASONABLENESS LETTER. THIS REVIEW WILL BE DONE EVERY 3 TO 5 YEARS. THE EXECUTIVE COMPENSATION COMMITTEE IS COMPRISED OF INDEPENDENT PERSONS, AND DECISIONS OF THE COMMITTEE ARE DOCUMENTED IN COMMITTEE MINUTES, WHICH ARE INCLUDED WITH BOARD MATERIALS. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACTED SERVICES: FUNDRAISING EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 1,152. TOTAL EXPENSES 1,152. CONTRACTED SERVICES: OTHER PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 4,959,957. MANAGEMENT AND GENERAL EXPENSES 1,802,775. FUNDRAISING EXPENSES 132,873. TOTAL EXPENSES 6,895,605. CONTRACTED SERVICES: BOARD DEVELOPMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 23,702. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,702. CONTRACTED SERVICES: COLLECTION & BILLING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 51,491. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 51,491. CONTRACTED SERVICES: CONSULTANTS: PROGRAM SERVICE EXPENSES 63,957. MANAGEMENT AND GENERAL EXPENSES 21,060. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 85,017. CONTRACTED SERVICES: DIRECT MARKETING MAILING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 92,675. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 92,675. CONTRACTED SERVICES: MEDICAL DIRECTOR: PROGRAM SERVICE EXPENSES 104,355. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 104,355. CONTRACTED SERVICES: PROMOTIONAL: PROGRAM SERVICE EXPENSES 1,565. MANAGEMENT AND GENERAL EXPENSES 12,688. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,253. CONTRACTED SERVICES: RESPIRATORY SERVICES: PROGRAM SERVICE EXPENSES 112,473. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 112,473. CONTRACTED SERVICES: TEMPORARY HELP: PROGRAM SERVICE EXPENSES 149,125. MANAGEMENT AND GENERAL EXPENSES 27,143. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 176,268. CONTRACTED SERVICES: AMBULANCE: PROGRAM SERVICE EXPENSES 118,925. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 118,925. CONTRACTED SERVICES: BARBER/BEAUTY: PROGRAM SERVICE EXPENSES 173,478. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 173,478. CONTRACTED SERVICES: DINING: PROGRAM SERVICE EXPENSES 2,851,611. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,851,611. CONTRACTED SERVICES: PHYSICIAN: PROGRAM SERVICE EXPENSES 57,582. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 57,582. CONTRACTED SERVICES: INCENTIVE PROGRAM: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 134,823. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 134,823. CONTRACTED SERVICES: DRUG TESTS: PROGRAM SERVICE EXPENSES 26,549. MANAGEMENT AND GENERAL EXPENSES 1,943. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,492. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS -410,021. NET TRANSFER FROM AFFILITES 1,303,763. PRESBYTERIAN HOME AT 58TH STREET 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 231352513 NURSING SERVICES TO ELDERLY RESIDENTS PA 501(C)(3) LINE 9 PHILADELPHIA PRESBYTERY HOMES AND SERVICES FOR THE AGING 0 PRESBYTERIAN APARTMENTS AT 58TH STREET INC 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 232605582 LOW INCOME HOUSING FOR SENIOR CITIZENS AND HANDICAPPED PA 501(C)(3) LINE 9 PHILADELPHIA PRESBYTERY HOMES AND SERVICES FOR THE AGING 0 OLD CITY PRESBYTERIAN APARTMENTS INC 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 232778769 LOW INCOME HOUSING FOR SENIOR CITIZENS AND HANDICAPPED PA 501(C)(3) LINE 9 PHILADELPHIA PRESBYTERY HOMES AND SERVICES FOR THE AGING 0 TIOGA PRESBYTERIAN APARTMENTS INC 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 232763902 LOW INCOME HOUSING FOR SENIOR CITIZENS AND HANDICAPPED PA 501(C)(3) LINE 9 PHILADELPHIA PRESBYTERY HOMES AND SERVICES FOR THE AGING 0 PHILADELPHIA PRESBYTERY APARTMENTS INC 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 232081651 LOW INCOME HOUSING FOR SENIOR CITIZENS AND HANDICAPPED PA 501(C)(3) LINE 9 PHILADELPHIA PRESBYTERY HOMES AND SERVICES FOR THE AGING 0 PHILADELPHIA PRESBYTERY APARTMENTS OF MORRISVILLE INC 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 222466663 LOW INCOME HOUSING FOR SENIOR CITIZENS AND HANDICAPPED PA 501(C)(3) LINE 9 PHILADELPHIA PRESBYTERY HOMES AND SERVICES FOR THE AGING 0 GERMANTOWN INTERFAITH HOUSING INC 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 232211053 LOW INCOME HOUSING FOR SENIOR CITIZENS AND HANDICAPPED PA 501(C)(3) LINE 9 PHILADELPHIA PRESBYTERY HOMES AND SERVICES FOR THE AGING 0 SOUTHWEST PHILADELPHIA PRESBYTERY APARTMENTS INC 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 232700459 LOW INCOME HOUSING FOR SENIOR CITIZENS AND HANDICAPPED PA 501(C)(3) LINE 9 PHILADELPHIA PRESBYTERY HOMES AND SERVICES FOR THE AGING 0 BALA PRESBYTERIAN HOME FOUNDATION 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 232834398 FUNDRAISING & SUPPORT PA 501(C)(3) LINE 11B, II PHILADELPHIA PRESBYTERY HOMES AND SERVICES FOR THE AGING 0 SOUTH PHILADELPHIA 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