2016-02-02T14:53:05-06:00 2015-06-30 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 1650 MARKET STREET SUITE 4500 PHILADELPHIA PA 19103 990 2014-07-01 231425014 BRETHREN VILLAGE BRET 7175692657 3001 LITITZ PIKE PO BOX 5093 LANCASTER PA 176065093 RODNEY L MARTZALL VP FINANCE 7175692657 2016-02-01 1 JULIUS C GREEN CPA JD P00350393 2159720701 2014 2016-04-25 22:37:26Z JOHN N SNADER 3001 LITITZ PIKE PO BOX 5093 LANCASTER PA 176065093 51222023 0 X WWW.BV.ORG X 1897 PA TO PROVIDE A CONTINUUM OF SERVICES AND CHRIST-LIKE CARE TO SUPPORT THE AGING PROCESS. 11 11 655 400 31443 -12762 1804564 1977366 34844554 35826019 1807819 1696668 371854 311424 38828791 39811477 0 0 0 0 15304298 15827605 0 0 193979 23108849 23659933 38413147 39487538 415644 323939 176341857 176456910 177252916 177664366 -911059 -1207456 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 14077696 14708195 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 243,000 RESIDENT DAYS OF RESIDENTIAL LIVING WERE RECORDED DURING THE YEAR ENDED JUNE 30, 2015. 12927299 13506275 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 43,000 RESIDENT DAYS OF NURSING SERVICE WERE PROVIDED DURING THE YEAR ENDED JUNE 30, 2015. APPROXIMATELY 32% OF THE RESIDENTS RECEIVING SERVICES WERE RECEIVING GOVERNMENT ASSISTANCE. APPROXIMATELY $1,009,000 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. 6500128 6791250 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 49,500 RESIDENT DAYS OF PERSONAL CARE SERVICES WERE PROVIDED DURING THE YEAR ENDED JUNE 30, 2015. ROUND-THE-CLOCK PERSONALIZED CARE IS PROVIDED TO RESIDENTS IN COMFORTABLE, HOME-LIKE APARTMENTS OR SUITES. APPROXIMATELY 15% OF THE RESIDENTS RECEIVING SERVICES WERE SUBSIDIZED THROUGH GOVERNMENT AND ORGANIZATIONAL ASSISTANCE. BENEVOLENT CARE OF APPROXIMATELY $713,000 ON A COST BASIS WAS PROVIDED IN THIS FISCAL YEAR. 785135 820299 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 30,000 HOURS OF PRIVATE DUTY HOME CARE SERVICES AND GOVERNMENT CONTRACT SERVICES WERE DELIVERED TO CLIENTS DURING THE YEAR ENDED JUNE 30, 2015. 785135 820299 34290258 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 1 0 0 0 1 1 1 1 0 0 1 96 0 1 655 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 FINANCE 7175814234 3001 LITITZ PIKE LANCASTER PA 17606 STEVEN L FAUS CHAIR 1.50 0.20 X X 0 0 0 CAROL D HESS 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 J ERIC BRUBAKER ASST SECRETARY/TREASURER 1.50 0.20 X X 0 0 0 JOHN W BIEMILLER DIRECTOR 1.50 0.20 X 0 0 0 STEVEN L EDRIS 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 STEPHEN D LEAMAN DIRECTOR 1.50 0.20 X 0 0 0 LARRY D SAUDER DIRECTOR 1.50 0.20 X 0 0 0 JOHN N SNADER PRESIDENT, CEO 39.00 1.00 X 171163 0 19648 PAMELA S FORMICA VP FINANCE/ASST SEC (UNTIL 4/10/15) 39.00 1.00 X 124695 0 18972 DAVID S RAYHA VP RESIDENTIAL, HEALTH SVC 40.00 X 119639 0 21754 415497 0 60374 3 0 1 0 BENCHMARK CONSTRUCTION INC 4121 OREGON PIKE BROWNSTOWN PA 17508 CONSTRUCTION 4041672 SODEXO INC & AFFILIATES PO BOX 360170 PITTSBURGH PA 15251 DINING SERVICES 1890489 AEGIS THERAPIES INC PO BOX 8103 FORT SMITH AZ 72902 THERAPY SERVICES 859475 C MOYER BUILDING 751 RIFE RUN ROAD MANHEIM PA 17545 RENOVATION 595757 DAVID G TAYLOR 135 DUKE STREET LANCASTER PA 17602 ADVERTISING 319166 13 101587 1875779 77390 1977366 PERSONAL CARE/RESIDENTIAL LIVING 623000 15687484 15687484 NURSING 623000 12446122 12446122 AMORT OF ADVANCE FEES 623000 3958981 3958981 OTHER RESIDENT SERVICE REV 623000 1490976 1490976 ANCILLARY SERVICES 623000 1422157 1422157 820299 820299 35826019 1010260 1010260 76209 62502 13707 13707 -17441 31148 12008580 11322172 686408 686408 686408 18743 101587 25872 -7129 -7129 COFFEE SHOP REVENUE 722210 174998 174998 CATERING 722320 40755 40755 RESIDENT UPGRADES 900099 22520 22520 66573 8129 58444 304846 39811477 35826019 31443 1976649 485336 401384 78398 5554 11947230 9937116 1875098 135016 288320 219605 65816 2899 2206040 1771095 405201 29744 900679 754737 135878 10064 20800 20800 21630 21630 61951 61951 132750 46792 85603 355 3753966 3431840 322126 424749 12279 412285 185 1518696 1039560 470584 8552 210894 210894 1685095 1685095 12590 10708 1669 213 42247 23044 18336 867 6731146 6731146 6265672 6265672 312529 312529 FOOD 1283751 1279552 4199 PHARMACY - DRUGS 324932 315734 9198 NURSING HOME ASSESSMENT 316747 316747 MEDICAL SUPPLIES 154262 154262 385526 189837 195159 530 39487538 34290258 5003301 193979 2394 20968 18386916 15661462 60205 918621 951820 2291450 224355 228875 179943073 66431724 112057550 113511349 40212706 39678613 4445911 4145572 176341857 176456910 8893580 10341265 25854184 27226766 107345000 105695000 1492442 35160152 32908893 177252916 177664366 X -13897915 -14623791 1941727 2344717 11045129 11071618 -911059 -1207456 176341857 176456910 X 323939 -969707 349371 X X 0 1 X 1 0 X 1014533 1010179 919746 1804564 1977366 6726388 28836627 31908041 33795740 34844554 35826019 165210981 150459 152988 148137 174998 626582 29851160 33068679 34868474 36797255 37978383 172563951 720000 133500 185000 155000 160000 1353500 0 720000 133500 185000 155000 160000 1353500 171210451 617665 746031 720297 969188 1067490 4120671 617665 746031 720297 969188 1067490 4120671 -13130 -13130 1044441 59358 95992 157268 80964 1438023 31500136 33874068 35684763 37923711 39126837 178109515 0.96130 0.95770 0.02310 0.02140 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 1000 1000 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. APPORXIMATELY $1,000 OF THE $29,800 TOTAL DUES ($9,700 NATIONAL AND $20,100 STATE OF PA) PAID WERE UTILIZED FOR LOBBYING PURPOSES. 7864578 92942 234230 530000 7661750 7088178 1189361 390000 22961 7864578 6977006 438286 310000 17114 7088178 6823594 323612 144000 26200 6977006 6090271 833480 75000 25157 6823594 0.00000 1.00000 0.00000 0 0 1337656 1337656 155447813 52908324 102539489 12252488 8053494 4198994 10905116 5469906 5435210 113511349 REFUNDABLE FEES AND DEPOSITS 27517927 SPLIT-INTEREST OBLIGATIONS 853966 OBLIGATION TO PROVIDE FUTURE SERVICES 4537000 32908893 X 39236970 -969707 349371 -620336 39857306 42545 -88374 -45829 39811477 39533367 88374 88374 39444993 42545 42545 39487538 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 BY 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 HAS DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2015 OR 2014. THE CORPORATION'S FEDERAL RETURNS OF ORGANIZATION EXEMPT FROM INCOME TAX FOR THE YEARS ENDED JUNE 30, 2014, 2013, AND 2012 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 2D - OTHER ADJUSTMENTS: PENSION LIABILITY ADJUSTMENT -694,005. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -233,636. VALUATION GAIN ON BENEFICIAL INTEREST IN PERPETUAL TRUSTS 12. CHANGE IN VALUE OF FUTURE SERVICE OBLIGATION 1,277,000. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -62,502. SPECIAL EVENT EXPENSES -25,872. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 62,502. SPECIAL EVENT EXPENSES 25,872. BANQUET 65015 56482 8533 1030 4102 3402 GOLF OUTING 55315 45105 10210 8820 5951 2567 120330 101587 18743 9850 10053 5969 25872 -7129 X X X 0 0 0 0 0 0 0 0 0 JOHN N SNADER PRESIDENT, CEO 171163 0 0 0 0 0 6969 0 12679 0 190811 0 0 0 A LANCASTER COUNTY HOSPITAL AUTHORITY 236648018 514045ZC0 2008-01-23 122715000 CAMPUS REDEVELOPMENT 0 1 0 A 17020000 123633397 8655613 11199972 2410431 1307883 87879623 13488750 2011 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 1 A 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: LANCASTER COUNTY HOSPITAL AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 03/01/2013 FORM 990, SCHEDULE K , PART II LINE 3 TOTAL PROCEEDS FROM BOND REPORTED ON PART II LINE 3 IS GREATER THAN THE ISSUANCE PRICE REPORTED ON PART I DUE TO INVESTMENT EARNINGS OF $918,397 X 4 77390 CLOSING COST 0 1 1 PART I, LINE 32B: STOCK GIFTS ARE IMMEDIATELY CONVERTED TO CASH BY OUR INVESTMENT MANAGER. FORM 990, PART VI, SECTION B, LINE 11 MANAGEMENT SUBMITS INFORMATION NECESSARY FOR TAX CONSULTANT TO PREPARE TAX RETURNS. MANAGEMENT PARTICIPATES IN THE REVIEW PROCESS PRIOR TO PRESENTING TO THE FINANCE COMMITTEE OF BRETHREN VILLAGE FOR FINAL 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 AND VICE PRESIDENTS. 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 OTHER POSITIONS (POSSIBLY KEY EMPLOYEES) WITHIN THE ORGANIZATION ARE ESTABLISHED USING INTERNALLY DEVELOPED DATA (COMPENSATION RANGES) AND EXTERNAL SURVEY DATA FROM STATE ASSOCIATIONS AND OTHER SIMILAR GROUPS. 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 XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST ADJUSTMENT -233,636. PENSION LIABILITY ADJUSTMENT -694,005. VALUATION GAIN ON BENEFICIAL INTEREST IN PERPETUAL TRUSTS 12. CHANGE IN VALUE OF FUTURE SERVICE OBLIGATION 1,277,000. 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 LANCASTER PA 17606 473043533 REAL ESTATE RENTAL PA 18979 2331748 BRETHREN VILLAGE BRETHREN SERVICES INC PO BOX 5093 LANCASTER PA 176065093 232293927 PROVIDES LOW INCOME HOUSING FOR THE ELDERLY AND HANDICAPPED PA 501(C)(3) 9 BRETHREN VILLAGE 1 BRETHREN SERVICES II INC PO BOX 5093 LANCASTER PA 176065093 202081463 PROVIDES LOW INCOME HOUSING FOR THE ELDERY PA 501(C)(3) 9 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 Q 132676 ACTUAL COST BRETHREN SERVICES II Q 118873 ACTUAL COST BRETHREN SERVICES I O 68641 ACTUAL COST BRETHREN SERVICES II O 68641 ACTUAL COST