2016-06-20T14:07:46-05:00 2015-12-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 1650 MARKET STREET SUITE 4500 PHILADELPHIA PA 19103 990 2015-01-01 140810461 MORAVIAN MANORS INC MORA 7176260214 300 WEST LEMON STREET LITITZ PA 175432311 J DAVID SWARTLEY CEO 7176260214 2016-06-16 1 JULIUS C GREEN CPA P00350393 2159720701 2015 2016-09-27 15:27:22Z J DAVID SWARTLEY 300 WEST LEMON STREET LITITZ PA 175432311 24808560 0 X WWW.MORAVIANMANOR.ORG X 1975 PA PROVIDE SERVICES AND FACILITIES FOR THE AGING 18 18 476 163 0 0 575584 983077 20002110 19851312 1190673 813357 537589 667406 22305956 22315152 0 0 0 0 11638352 12564360 24292 51327 174957 8585656 8213020 20248300 20828707 2057656 1486445 56837828 61414349 35308617 39229905 21529211 22184444 X TO PROVIDE HIGH QUALITY SERVICES AND FACILITIES FOR THE AGING, BASED UPON CHRISTIAN VALUES, WHICH ENCOURAGE INDEPENDENCE, PRESERVE WELLNESS, AND PROMOTE HUMAN DIGNITY. 0 0 13737212 0 14400914 NURSING HOME AND BENEVOLENT CARE: OUR COMMUNITY INCLUDES NURSING CARE FOR THOSE RESIDENTS WHO ARE UNABLE TO HELP THEMSELVES. OF THE CARE PROVIDED, TOTAL SKILLED NURSING DAYS WERE 42,690 OF WHICH 11,370 DAYS WERE MEDICAID AND 3,894 WERE MEDICARE. PERSONAL CARE DAYS WERE 18,095.THE MANOR MAINTAINS RECORDS TO IDENTIFY THE COST OF PROVIDING BENEVOLENT CARE BASED UPON THEN DIRECT AND INDIRECT COSTS IDENTIFIED WITH THE SPECIFIC BENEVOLENT CARE PROVIDED. THE LEVEL OF BENEVOLENT CARE PROVIDED AMOUNTED TO APPROXIMATELY $1,091,000 IN 2015, INCLUDING COSTS RELATED TO THE MEDICAID PROGRAM. THE MANOR UTILIZED $117,468 DURING 2015 FROM ITS BENEVOLENT CARE FUNDS.OUR COMMUNITY WITHIN A COMMUNITY INVOLVEMENT INCLUDES VARIOUS PARTNERSHIPS WITH LOCAL BUSINESSES AND CIVIC ORGANIZATIONS AS WELL AS MANOR SPONSORED EVENTS SUCH AS THE SUMMER FILM FESTIVAL IN LITITZ SPRINGS PARK WHICH IS FREE AND OPEN TO THE PUBLIC, THE ARTISANS' PORCHWALK, STRONG CONNECTIVITY TO THE LITITZ REC CENTER AND MULTIPLE INTERGENERATIONAL PROGRAMS WITH THE WARWICK SCHOOL DISTRICT. THE MANOR WELCOMES PUBLIC USE OF OUR ON-SITE MEETING SPACES AT NO CHARGE. WE ALSO SUPPORT OUR LOCAL POLICE AND FIRE DEPARTMENTS THROUGH MONETARY DONATIONS. WE ARE FORTUNATE TO BE LOCATED IN THE BOROUGH OF LITITZ AND WILL CONTINUE TO SUPPORT OUR HOMETOWN THROUGH MONETARY DONATIONS AND COMMUNITY INVOLVEMENT. 2070106 0 2170121 MEAL DISTRIBUTION PROGRAMS: MORAVIAN MANOR PROVIDES 3 MEALS DAILY WITH PERSONALIZED DIET PLANS FOR SKILLED NURSING AND ASSISTED LIVING RESIDENTS. IN ADDITION, THE MANOR PROVIDES 1 WEEKDAY MEAL FOR THE GARDEN COURT APARTMENTS. 3129097 0 3280277 HOUSING PROGRAMS, GENERAL/OTHER: HOUSEKEEPING AND MAINTENANCE IS RESPONSIBLE FOR INFECTION CONTROL AND A CLEAN AND HEALTHY ENVIRONMENT FOR 61 APARTMENTS, 16 COTTAGES, 12 TOWNHOUSES, 64-BED PERSONAL CARE FACILITY, AND 127-BED HEALTH CARE FACILITY. MAINTENANCE IS RESPONSIBLE FOR KEEPING THE FACILITY IN GOOD CONDITION (265,460 SQUARE FEET). 0 0 0 THE MANOR MAINTAINS RECORDS TO IDENTIFY THE COST OF PROVIDING BENEVOLENT CARE BASED UPON THE DIRECT AND INDIRECT COSTS IDENTIFIED WITH THE SPECIFIC BENEVOLENT CARE PROVIDED. THE COSTS ASSOCIATED WITH BENEVOLENT CARE ARE ESTIMATED BASED ON THE DIFFERENCE IN DAILY RESIDENT COST, AS CALCULATED IN THE ANNUAL COST REPORT, AND THE AMOUNT OF REIMBURSEMENT RECEIVED FOR BENEVOLENT CARE PROVIDED. THE LEVEL OF BENEVOLENT CARE PROVIDED AMOUNTED TO APPROXIMATELY $1,091,000 IN 2015 AND $1,300,000 IN 2014, INCLUDING COSTS RELATED TO THE MEDICAID PROGRAM. THE MANOR UTILIZED $117,468 AND $103,804 DURING 2015 AND 2014, RESPECTIVELY, FROM ITS BENEVOLENT CARE FUNDS. 0 0 0 18936415 1 1 0 1 0 0 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 67 0 1 476 1 0 0 0 0 0 1 1 0 0 0 0 X 18 18 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 PA NC VA NY X CINDY MEIER VP OF FINANCE 7176260214 300 WEST LEMON STREET LITITZ PA 175432311 MR REGINALD K KNOWLTON TREASURER 2.00 X X 0 0 0 MR RICHARD A MINNICH PAST CHAIRMAN 2.00 X 0 0 0 REV DAVID E BENNETT PRESIDENT, EASTERN DIST. 2.00 X 0 0 0 MR BRUCE R BUCHER BOARD MEMBER 2.00 X 0 0 0 MR FRANK A CHRISTOFFEL III CHAIRMAN 2.00 X X 0 0 0 MR DANIEL B GARRETT SECRETARY 2.00 X X 0 0 0 MR J ROBERT HESS BOARD MEMBER 2.00 X 0 0 0 REV DEAN A EASTON VICE CHAIRMAN 2.00 X X 0 0 0 REV JOHN P SMELTZER BOARD MEMBER 2.00 X 0 0 0 MR RICHARD G STAUFFER BOARD MEMBER 2.00 X 0 0 0 MRS DIANE ZIMMERMAN BOARD MEMBER 2.00 X 0 0 0 MR JAMES T ROLAND BOARD MEMBER 2.00 X 0 0 0 MRS MARGARET C GREINER BOARD MEMBER 2.00 X 0 0 0 MR KENNETH G STOUDT BOARD MEMBER 2.00 X 0 0 0 MR CHRISTOPHER A STUMP BOARD MEMBER 2.00 X 0 0 0 MR DAVID PUSEY BOARD MEMBER 2.00 X 0 0 0 MR R WILLIAM SPACHT BOARD MEMBER(TERM EXP. 9/15) 2.00 X 0 0 0 REV MARK BRELAND BOARD MEMBER 2.00 X 0 0 0 MR WALTER OFFERMAN BOARD MEMBER 2.00 X 0 0 0 MR JAMES DAVID SWARTLEY PRESIDENT/CEO 45.00 X 174963 0 19555 MRS CYNTHIA C MEIER VP OF FINANCE 45.00 X 104265 0 7215 279228 0 26770 5 0 1 0 FLAGSHIP REHABILITATION 157 BALTIMORE STREET SUITE 200 CUMBERLAND MD 21502 THERAPY SERVICES (PT, OT, ST) 1263503 SODEXO PO BOX 533922 ATLANTA GA 30353 DIETARY MANAGEMENT, FOOD & SUPPLIES 346637 RGS ASSOCIATES 53 W JAMES STSUITE 101 LANCASTER PA 17603 LAND PLANNING, ARCHITECTURE 212128 MOREFIELD COMMUNICATIONS 35 N 35TH STREET CAMP HILL PA 17011 PHONE UPGRADE SERVICE 208229 WOHLSEN CONSTRUCTION COMPANY 548 STEEL WAY LANCASTER PA 17601 CONSTRUCTION 168975 10 983077 48429 983077 RESIDENT SVC REVENUE 623000 19851312 19851312 19851312 184459 184459 21827 7946 13881 13881 13881 3109127 2480229 628898 628898 628898 5284 5233 51 51 DAY CARE FACILITIES 624410 310824 310824 CARE INSURANCE DIVIDEND 623000 127004 127004 RESIDENT CATERING 623000 117068 117068 98578 98578 653474 22315152 19851312 0 1480763 X 305998 286546 19452 9266279 8709166 466838 90275 447429 422745 19522 5162 1825730 1731582 79312 14836 718924 657757 53003 8164 37449 37449 40300 40300 901 901 51327 51327 79575 79575 2082912 2048325 34587 146519 126054 20465 1249821 1153177 94739 1905 185609 185609 1438787 1255170 183617 15477 15477 24012 24012 1690931 1690931 6007 6007 MEDICAL SUPPLIES 714405 714405 IN-SERVICE/EVENTS 235349 209300 3720 22329 EMPL. & PUBLIC RELATION 155099 111311 43788 BAD DEBTS 37207 37207 72660 23789 87364 -38493 20828707 18936415 1717335 174957 2178 2178 650913 840286 24977 365828 2465309 2555280 125717 138497 192648 193895 63159128 20959907 40351707 42199221 12337321 14309364 46840 100000 640218 709800 56837828 61414349 1694155 1791674 12303736 12147285 18099550 22150273 10822 14231 2389276 0 811078 3126442 35308617 39229905 X 15801681 15965502 4684608 5222448 1042922 996494 21529211 22184444 56837828 61414349 X 1486445 -784455 -46757 X 0 1 X 1 0 X 828347 393137 273217 575584 983077 3053362 17712628 18475052 18805050 20002110 19851312 94846152 496853 511850 470009 517373 614656 2610741 19037828 19380039 19548276 21095067 21449045 100510255 48752 82361 5300 49298 104107 289818 0 48752 82361 5300 49298 104107 289818 100220437 229840 236782 245099 201295 206286 1119302 229840 236782 245099 201295 206286 1119302 2087 2901 153377 10860 44102 213327 19269755 19619722 19946752 21307222 21699433 101842884 0.98410 0.98240 0.01100 0.01160 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2011 AMOUNT: $ 2,087. 2012 AMOUNT: $ 2,901. 2013 AMOUNT: $ 153,377. 2014 AMOUNT: $ 10,860. 2015 AMOUNT: $ 44,102. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 901 901 0 PART II-B, LINE 1: MORAVIAN MANOR PAYS DUES TO LEADINGAGE AND LEADINGAGE PA. A PORTION OF THE DUES PAID TO THIS ORGANIZATION IS ALLOCABLE TO LOBBYING EXPENSES. THE TOTAL AMOUNT OF DUES PAID THAT ARE ALLOCABLE TO LOBBYING IS $901. 0 1 X 6910828 51774 -81573 578427 6302602 6188582 318292 590151 186197 6910828 4956779 52048 1436225 256470 6188582 4358188 147564 550159 99132 4956779 4067629 475675 10902 196018 4358188 0.70970 0.13440 0.15590 0 0 4714731 4714731 48797066 18107153 30689913 5314558 2703699 2610859 4332773 149055 4183718 42199221 DEPOSITS 2997644 ANNUITIES PAYABLE 128798 3126442 X 21377847 -784455 -78508 -862963 22240810 79575 -5233 74342 22315152 20722614 5562 5562 20717052 79575 32080 111655 20828707 PART IV, LINE 2B: RESIDENTS CAN DEPOSIT FUNDS INTO THE ORGANIZATION'S ACCOUNT SO THE RESIDENT CAN HAVE ACCESS TO THE MONEY WHEN FUNDS ARE NEEDED. WHEN THE RESIDENT DEPOSITS MONEY INTO THE ACCOUNT, HE OR SHE IS PROVIDED WITH A RECEIPT AND THE ORGANIZATION RECORDS THE DEPOSIT IN ITS ACCOUNTING SYSTEM. IF THE RESIDENT WITHDRAWS FUNDS, HE OR SHE NEEDS TO SIGN A FORM SHOWING THE AMOUNT AND DATE OF THE WITHDRAWAL FOR THE ORGANIZATION'S RECORDS. EACH RESIDENT IS PROVIDED WITH A QUARTERLY STATEMENT SHOWING THE BALANCE OF FUNDS IN HIS OR HER ACCOUNT. ADDITIONALLY, THE ORGANIZATION HAS SET UP A SEPARATE ACCOUNT TO TRACK AN ESCROW LIABILITY. PART V, LINE 4: THE ENDOWMENT ASSETS ARE INVESTED IN A MANNER THAT IS INTENDED TO PRODUCE RESULTS THAT ALLOW THE MANOR TO FUND THE APPROPRIATE PROGRAMS WHILE ASSUMING A MODERATE LEVEL OF INVESTMENT RISK. ENDOWMENT FUNDS ARE USED FOR CAPITAL PROJECTS AND BENEVOLENT CARE. PART X, LINE 2: THE MANOR ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED BY EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. MANAGEMENT HAS DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2015 AND 2014. THE MANOR'S FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS FOR THE YEARS ENDED PRIOR TO DECEMBER 31, 2012 NO LONGER REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST -46,428. EQUITY IN LOSS OF YOUR NEIGHBORHOOD CONNECTIONS, LLC -32,080. PART XI, LINE 4B - OTHER ADJUSTMENTS: GIFT SHOP EXPENSES -5,233. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 329. GIFT SHOP EXPENSES 5,233. PART XII, LINE 4B - OTHER ADJUSTMENTS: EQUITY IN LOSS OF YOUR NEIGHBORHOOD CONNECTIONS, LLC 32,080. X X 1 LINDSLEY DEVELOPMENT CONSULTING 89 LEAMAN ROAD LANCASTER PA 17603 FEASABILITY STUDY 0 51327 0 51327 51327 51327 PA NC VA NY SCHEDULE G, PART I, LINE 2B, COLUMN (V) PAYMENT WAS MADE FOR CONSULTATION IN ORDER TO START A FEASABILITY STUDY TO DETERMINE IF A CAMPAIGN COULD BE CONDUCTED FOR FUNDS TO RENOVATE MANOR WEST, A SUB SECTION OF MORAVIAN MANORS. X X X X 0 0 0 0 0 0 0 0 0 MR JAMES DAVID SWARTLEY PRESIDENT/CEO 174963 0 0 0 0 0 10582 0 8973 0 194518 0 0 0 A NORTH LEBANON TOWNSHIP MUNICIPAL AUTHORITY 236000452 NONEAVAIL 2012-06-21 5456495 CURRENT REFUNDING OF PRIOR YEAR BONDS 0 0 0 B NORTH LEBANON TOWNSHIP MUNICIPAL AUTHORITY 236000452 NONEAVAIL 2012-06-21 7173479 CURRENT REFUNDING OF PRIOR YEAR BONDS 0 0 0 C NORTH LEBANON TOWNSHIP MUNICIPAL AUTHORITY 236000452 NONEAVAIL 2012-06-21 7735829 CURRENT REFUNDING OF PRIOR YEAR BONDS 0 0 0 D NORTH LEBANON TOWNSHIP MUNICIPAL AUTHORITY 236000452 NONEAVAIL 2015-12-30 10000000 FUNDING FOR WARWICK WOODLANDS PROJECT 0 0 0 A 1032707 5456495 5456495 2012 1 0 1 1 B 1317568 7173479 7173479 2012 1 0 1 1 C 856518 7735829 7735829 2012 1 0 1 1 D 10000000 114295 4876968 5008737 2017 0 0 0 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 C 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 D 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 0 0 0 0 1 B 0 0 1 0 0 0 0 0 1 C 0 0 1 0 0 0 0 0 1 D 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 D 1 X 3 48429 NYSE VALUE 0 0 0 1 PART I, COLUMN (B): THE NUMBER IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTORS. PART I, LINE 32B: THE ORGANIZATION USES ITS INVESTMENT ADVISOR TO SELL ALL SECURITIES GIVEN AS DONATIONS IMMEDIATELY UPON RECEIPT UNLESS OTHERWISE RESTRICTED BY THE DONOR. FORM 990, PART VI, SECTION A, LINE 7A THE MORAVIAN CHURCH ELECTS EIGHT MEMBERS TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS ELECTS FOUR TO SEVEN MEMBERS THROUGH A NOMINATING COMMITTEE. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS MADE BY THE GOVERNING BODY TO MAKE BY-LAW REVISIONS ARE SUBJECT TO APPROVAL BY THE EXECUTIVE BOARD OF THE EASTERN DISTRICT OF THE MORAVIAN CHURCH, NORTHERN PROVINCE. ALL OTHER DECISIONS DO NOT REQUIRE APPROVAL. FORM 990, PART VI, SECTION B, LINE 11 THE INITIAL REVIEW OF FORM 990 IS DONE BY THE MANOR'S PRESIDENT. ONCE HIS REVIEW IS COMPLETE, THE MANOR'S FORM 990 IS THEN SENT TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR REVIEW BEFORE THE RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES OF MORAVIAN MANORS REVIEW AND SIGN AN ANNUAL CONFLICT OF INTEREST AND DISCLOSURE STATEMENT. BOARD MEMBERS AND OFFICERS SHALL DISCLOSE THEIR INTEREST IN MATTERS THAT MAY OR WILL AFFECT THEM OR ANY PERSON CLOSELY ASSOCIATED WITH THEM EITHER DIRECTLY OR INDIRECTLY. THE TERM "CLOSELY ASSOCIATED" EXPRESSLY INCLUDES FAMILY AND BUSINESS RELATIONSHIPS. THE CORPORATE COMPLIANCE OFFICER REVIEWS THE STATEMENTS TO ASSURE THERE ARE NO CONFLICTS OF INTEREST. ANY CONFLICTS OF INTEREST THAT OCCUR ARE REVIEWED BY THE PRESIDENT AND THE BOARD CHAIR ASSUMING HE/SHE IS NOT THE PARTY INVOLVED. MORAVIAN MANOR BOARD MEMBERS SHALL NOT VOTE ON ANY RESOLUTION OR MOTION REGARDING MATTERS WHERE AN ACTUAL OR POTENTIAL FINANCIAL INTEREST OR CONFLICT OF INTEREST EXISTS. FORM 990, PART VI, SECTION B, LINE 15 MORAVIAN MANORS USES ITS EXECUTIVE COMMITTEE AND A COMPENSATION SURVEY/STUDY TO DETERMINE THE COMPENSATION FOR ITS CEO. THE COMMITTEE USES THE SURVEY TO ENSURE THAT ANY SALARY INCREASES ARE WITHIN FAIR MARKET RANGE FOR THE INDUSTRY. THE FORMAL PROCEDURE IS AS FOLLOWS: THE EXECUTIVE COMMITTEE COMPLETES AN EVALUATION OF THE CEO WHICH IS A FORMAL DOCUMENT. THE ENTIRE BOARD IS THEN INVITED TO MAKE COMMENTS AND CONTACT ANY MEMBER OF THE EXECUTIVE COMMITTEE WITH ANY CONCERNS AND/OR COMMENTS REGARDING THE CEO'S ANNUAL EVALUATION. ONCE COMMENTS AND CONCERNS ARE COMPILED, THE EXECUTIVE COMMITTEE MEETS TO DISCUSS PERFORMANCE AND COMPENSATION. WAGE SURVEY DETAILS ARE REVIEWED AT THIS TIME FOR SIMILAR POSITIONS. ONCE COMPENSATION IS DECIDED UPON IT IS THE RESPONSIBILITY OF THE BOARD CHAIR TO MEET WITH THE CEO. THE BOARD CHAIR THEN GIVES A FORMAL LETTER TO THE CONTROLLER REGARDING PERCENTAGE INCREASE AND EFFECTIVE DATE FOR THE CEO RATE CHANGE. THE BOARD IS INFORMED OF THE RESULTS OF THE PERFORMANCE APPRAISAL AT THE NEXT SCHEDULED MEETING. THE EXECUTIVE COMMITTEE CHAIR KEEPS ALL DOCUMENTS REGARDING COMPENSATION. ALTHOUGH DETAILS ON THE EXECUTIVE COMMITTEE ARE NOT MADE PUBLIC TO THE BOARD, FINAL DECISIONS ARE SHARED WITH THE BOARD AND DOCUMENTED. THE CEO SETS THE SALARIES FOR KEY EMPLOYEES USING 990'S FROM OTHER ORGANIZATIONS AND THE LEADINGAGE PA WAGE SURVEY FOR COMPARISON. FAIR MARKET RANGE IS CONSIDERED WHEN MAKING ALL DECISIONS. FORM 990, PART VI, SECTION C, LINE 18 MORAVIAN MANOR'S ANNUAL FILING IS PUBLIC. THE FILING IS PICKED UP BY GUIDESTAR AND MADE AVAILABLE TO THE PUBLIC THROUGH ITS WEB SITE. THE FILING IS ALSO AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 A COPY OF THE FINANCIAL STATEMENTS MAY BE OBTAINED BY CONTACTING THE PA DEPARTMENT OF STATE. THE STATEMENTS, ALONG WITH THE REGISTRATION STATEMENT WITH WHICH THEY ARE FILED, ARE PUBLIC RECORDS. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G MEDICAL FEES: PROGRAM SERVICE EXPENSES 1,615,675. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,615,675. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 34,587. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 34,587. NURSING FEES: PROGRAM SERVICE EXPENSES 39,843. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 39,843. HOUSEKEEPING AND MAINTENANCE FEES: PROGRAM SERVICE EXPENSES 392,807. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 392,807. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST -46,428. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT -329.