2016-11-08T13:11:47-06:00 2015-12-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 1650 MARKET STREET SUITE 4500 PHILADELPHIA PA 19103 990 2015-01-01 231382402 FREDERICK MENNONITE COMMUNITY FRED 6107547878 2849 BIG ROAD PO BOX 498 FREDERICK PA 194350498 JOHN HENDRICKSON CEO 6107547878 2016-10-31 1 JULIUS C GREEN CPA P00350393 2159720701 2015 2017-02-10 21:41:12Z FREDERICK LIVING JOHN HENDRICKSON 2849 BIG ROAD PO BOX 498 FREDERICK PA 194350498 20391712 0 X WWW.FREDERICKLIVING.ORG X 1896 PA A WELCOMING, FAITH-BASED CONTINUING CARE RETIREMENT COMMUNITY OFFERING VARIOUS SERVICES. 10 10 405 165 3081 -3785 176057 376569 18008680 18861481 111190 338882 272010 197367 18567937 19774299 11705 15060 0 0 9149901 9270800 0 0 0 8718154 8924334 17879760 18210194 688177 1564105 35307216 39201566 26882921 29687388 8424295 9514178 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 16166911 15060 18861481 FREDERICK LIVING OPERATES A CONTINUING CARE RETIREMENT COMMUNITY, WHICH PROVIDES HOUSING, HEALTH CARE, AND OTHER RELATED SERVICES TO ELDERLY RESIDENTS THROUGH THE OPERATION OF A 61-BED NURSING FACILITY, A 104-BED PERSONAL CARE FACILITY, 31 ASSISTED LIVING DEMENTIA UNITS, AND 111 INDEPENDENT LIVING APARTMENTS AND COTTAGES.FREDERICK LIVING ALSO PROVIDES CHARITY CARE TO RESIDENTS WHO MET 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 $190,000 IN 2015.IN 2015, FREDICK LIVING PROVIDED APPROXIMATELY $577,000 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. WE ARE COMMITTED TO PARTNERING WITH OUR LOCAL COMMUNITY AND HAVING A POSITIVE IMPACT THROUGH COLLABORATION AND ACTIVE PARTICIPATION. 16166911 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 1 405 1 1 1 0 0 0 0 0 0 0 0 0 X 10 10 0 1 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 X X 0 0 0 JOHN ZUCHERO VICE CHAIR 1.00 X X 0 0 0 DON DRESSLER SECRETARY 1.00 X X 0 0 0 NATE WEAVER TREASURER 1.00 X X 0 0 0 JIM LONGACRE DIRECTOR 1.00 X 0 0 0 CINDY RAUB DIRECTOR 1.00 X 0 0 0 WARREN TYSON DIRECTOR 1.00 X 0 0 0 HARVEY BAUMAN DIRECTOR 1.00 X 0 0 0 AMY CUMMINGS-LEIGHT DIRECTOR 1.00 X 0 0 0 NATE YORGEY DIRECTOR 1.00 X 0 0 0 JOHN HENDRICKSON CEO 40.00 X 163845 0 18019 MATT GIANNINI VPO 40.00 X 39747 0 2878 BRIAN FALLON VPF 40.00 X 86994 0 5292 290586 0 26189 1 0 1 0 WAGMAN CONSTRUCTION 231 NORTH GEORGE STREET YORK PA 17401 CONSTRUCTION 2404612 SODEXO PO BOX 360170 PITTSBURG PA 15251 FOOD SERVICE 1576827 GENESIS ELDERCARE 101 E STATE STREET KENNETT SQUARE PA 19348 PT OT ST PROVIDER 741622 UR NEW HOME PO BOX 401 SWATHMORE PA 19081 CONSTRUCTION 407986 SCOPOS 300 WEST CHESTNUT STREET EPHRATA PA 17522 CONSTRUCTION 196980 11 376569 376569 NET RESIDENT SVC REV 623000 18751718 18751718 PA NURSING HM ASSESSMT 623000 109763 109763 18861481 76679 76679 3000 1200 1800 1800 1800 878416 613594 2619 264822 -2619 262203 262203 BARBER/BEAUTY SHOP REVENUE 812900 83855 83855 MEAL REVENUE 722210 78415 78415 CATERING REVENUE 722320 15403 3081 12322 17894 17894 195567 19774299 18861481 3081 533168 X 15060 15060 316775 316775 7093440 6508254 585186 131347 123887 7460 1036930 891199 145731 692308 614888 77420 81293 81293 71675 71675 33368 33368 2705646 2651247 54399 94620 6 94614 569461 438875 130586 53896 17156 36740 1230292 1229955 337 14591 7895 6696 49096 35916 13180 329740 329740 2274531 2274531 186287 153305 32982 REPAIRS & MAINTENANCE 282036 282036 PHARMACY 183309 183309 PA NURSING HOME ASSESSM 138893 138893 FOOD, ENTERTAINMENT & A 107992 93548 14444 517608 177211 340397 18210194 16166911 2043283 0 4842 900 6615453 7295900 791055 1336087 387854 408084 59271094 31178247 26014402 28092847 398729 398729 1094881 1669019 35307216 39201566 982694 1265369 5587598 5885148 12623797 13863143 7688832 8673728 26882921 29687388 X 7111543 8201927 10000 1312752 1302251 8424295 9514178 35307216 39201566 X 1564105 -360974 -113248 X 0 1 X 1 0 X 67654 86553 80255 176057 376569 787088 16650774 16183579 16719619 18008680 18861481 86424133 16718428 16270132 16799874 18184737 19238050 87211221 0 0 0 87211221 35240 27751 223513 198654 79679 564837 7857 1468 10191 10325 29841 43097 29219 233704 208979 79679 594678 170820 199864 175982 252802 192486 991954 16932345 16499215 17209560 18646518 19510215 88797853 0.98210 0.98150 0.00670 0.00650 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: ALL OTHER REV - 2011 AMOUNT: $ 170,820. 2012 AMOUNT: $ 199,864. 2013 AMOUNT: $ 175,982. 2014 AMOUNT: $ 40,839. 2015 AMOUNT: $ 17,894. BARBER/BEAUTY SHOP REVENUE - 2014 AMOUNT: $ 86,357. 2015 AMOUNT: $ 83,855. MEAL REVENUE - 2014 AMOUNT: $ 85,394. 2015 AMOUNT: $ 78,415. INSURANCE - 2014 AMOUNT: $ 40,212. IN-HOUSE CATERING - 2015 AMOUNT: $ 12,322. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 911830 10000 29229 7098 943961 865297 53189 6656 911830 712817 158063 5583 865297 1.00000 0 0 839059 839059 47251716 26401800 20849916 6223773 4433157 1790616 4956546 343290 4613256 28092847 REFUNDABLE FEES AND DEPOSITS 8640624 RESIDENT TRUST FUNDS AND OTHER 33104 8673728 X 19303896 -360974 -113248 -474222 19778118 -3819 -3819 19774299 18214013 3819 3819 18210194 0 18210194 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 2015 AND 2014. PART XI, LINE 2D - OTHER ADJUSTMENTS: VALUATION GAIN, BENEFICIAL INTEREST IN PERPETUAL TRUSTS -18,101. LOSS FROM INVESTMENT IN JOINT VENTURE -102,747. VALUATION GAIN, TERM ENDOWMENT RECEIVABLE 7,600. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -1,200. LOSS ON DISPOSAL OF ASSETS NETTED AGAINST EXPENSES -2,619. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 1,200. LOSS ON DISPOSAL OF ASSETS NETTED AGAINST EXPENSES 2,619. 1 UPPER FREDERICK FIRE COMPANY PO BOX 29 PERKIOMENVILLE PA 18074 232536883 501(C)(3) 5200 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 0 0 0 0 0 0 0 0 0 JOHN HENDRICKSON CEO 163845 0 0 0 0 0 9211 0 8808 0 181864 0 0 0 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 12/31/15. THE TOTAL ISSUANCE IS REPORTED IN PART I AND WILL BE DRAWN DOWN AS THE CONSTRUCTION PROJECT PROGRESSES. FORM 990, PART VI, SECTION A, LINE 3 DIETARY SERVICES ARE MANAGED BY SODEXO INC. AND AFFILIATES. FORM 990, PART VI, SECTION B, LINE 11 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 32,141. MANAGEMENT AND GENERAL EXPENSES 23,495. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 55,636. OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 224,888. MANAGEMENT AND GENERAL EXPENSES 30,022. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 254,910. MEDICAL PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 63,213. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 63,213. CONTRACTED DINING SERVICES: PROGRAM SERVICE EXPENSES 1,527,236. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,527,236. CONTRACTED THERAPY SERVICES: PROGRAM SERVICE EXPENSES 802,247. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 802,247. OTHER CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 1,522. MANAGEMENT AND GENERAL EXPENSES 882. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,404. FORM 990, PART XI, LINE 9: VALUATION GAIN, BENEFICIAL INTEREST IN PERPETUAL TRUSTS -18,101. LOSS FROM INVESTMENT IN JOINT VENTURE -102,747. VALUATION GAIN TERM ENDOWMENT RECEIVABLE 7,600. FTH SERVICES 206 OLD LANCASTER ROAD DEVON PA 19333 461530132 HOME CARE AND COMPANION SERVICES PA 501(C)(3) LINE 9 N/A 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0