2015-02-25T11:24:07-06:00 2014-03-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 1650 MARKET STREET SUITE 4500 PHILADELPHIA PA 19103 990 2013-04-01 223681799 CADBURY AT LEWES INC CADB 8566674550 2150 ROUTE 38 CHERRY HILL NJ 08002 ARNOLD L WEINER CFO 8563824033 2015-02-25 1 JULIUS GREEN CPA P00350393 2159720701 2013 2016-02-25 16:41:14Z ARNOLD L WEINER 2150 ROUTE 38 CHERRY HILL NJ 08002 14354907 0 X WWW.CADBURY.ORG X 1999 DE PROVIDE EXCELLENT, COMPREHENSIVE SERVICES TO OLDER ADULTS IN RESIDENTIAL AND HEALTHCARE SETTINGS. 6 6 277 21 0 0 0 194053 0 14058315 0 68423 0 34116 0 14354907 0 0 0 0 0 7117864 0 0 0 0 7496149 0 14614013 0 -259106 52308758 52797333 59923035 65718405 -7614277 -12921072 TO PROVIDE EXCELLENT, COMPREHENSIVE CARE FOR SENIORS IN SETTINGS WHERE BOTH RESIDENTS AND STAFF CAN THRIVE. 0 0 11640177 14058315 CADBURY AT LEWES, INC. IS A CONTINUING CARE RETIREMENT COMMUNITY LOCATED IN LEWES, DE THAT PROVIDES RESIDENTIAL, ASSISTED LIVING AND MEDICAL CARE TO ITS RESIDENTS. THE RESIDENTIAL FACILITY CONSISTS OF 130 INDEPENDENT LIVING UNITS, 45 LICENSED ASSISTED LIVING BEDS, AND A HEALTHCARE CENTER CONSISTING OF 40 LICENSED NURSING BEDS. ITS PHILOSOPHY IS TO EQUIP ITSELF TO MEET THE PHYSICAL, EMOTIONAL, RECREATIONAL, SOCIAL AND SPIRITUAL NEEDS OF ITS RESIDENTS.FOR FISCAL YEAR 2014, THE OCCUPANCY PERCENTAGE WAS 88.6% FOR THE INDEPENDENT LIVING, 89.9% FOR ASSISTED LIVING AND 95.4% FOR SKILLED BEDS. 11640177 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 27 0 1 277 1 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NJ X ARNOLD L WEINER CFO 8566674550 2150 ROUTE 38 CHERRY HILL NJ 08002 LAURA DERCKMANN BOARD MEMBER 1.00 2.00 X 0 0 0 RICK GRIER-REYNOLDS BOARD MEMBER 1.00 0.00 X 0 0 0 ALLISON RICHARDS BOARD MEMBER 1.00 0.00 X 0 0 0 LANCE BILLINGSLEY BOARD MEMBER 1.00 0.00 X 0 0 0 WILLIAM GEHRON BOARD MEMBER 1.00 0.00 X 0 0 0 BARBARA WHITE ASSISTANT SECRETARY 1.00 0.00 X 0 0 0 VICTOR D AMEY PRESIDENT AND CEO 1.00 39.00 X 0 355559 9185 ARNOLD L WEINER CFO 1.00 39.00 X 0 156078 2823 MEGAN NESSELL CHIEF HUMAN RESOURCES OFFICER 1.00 39.00 X 0 107209 26288 0 618846 38296 0 0 1 0 GENESIS REHABILITATION SERVICES 101 EAST STATE STREET KENNETT SQUARE PA 19348 PHYSICAL THERAPY SERVICES 822879 NEW CASTLE RX 263 QUIGLEY BLVD NEW CASTLE DE 19720 PHARMACY SUPPLIER 342571 ERNST & YOUNG 2005 MARKET STREET 700 PHILADELPHIA PA 19103 FINANCIAL AUDIT 116472 3 191443 2610 194053 RESIDENT CARE FEES 623990 7625348 7625348 MEDICAL CARE FEES 623000 5736279 5736279 AMORTIZATION OF DEFERRED ENTRY FE 623990 696688 696688 14058315 68423 68423 RESIDENT APARTMENT UPGRADES 900099 30596 30596 MISCELLANEOUS INCOME 900099 3520 3520 34116 14354907 14058315 0 102539 5308638 4450885 857753 176185 147718 28467 1239117 1038904 200213 393924 330275 63649 586399 586399 113663 113663 30537 30537 1000417 838774 161643 165155 138470 26685 240000 201222 38778 78500 65816 12684 902143 756378 145765 50870 42651 8219 11370 9533 1837 1239611 1039318 200293 1590058 1333141 256917 87970 73756 14214 DIETARY 581639 487660 93979 MEDICAL 528873 443419 85454 REPAIRS 173911 145811 28100 BAD DEBT EXPENSE 48568 40721 7847 66465 55725 10740 14614013 11640177 2973836 0 6300 7005 726008 341556 720194 701586 824660 444248 14002 35075 373225 391255 46672747 8587960 39366659 38084787 7982591 9132942 2295119 3658879 52308758 52797333 1232592 1204932 36077587 43171147 21555000 20400000 184169 174556 873687 767770 59923035 65718405 X -7618322 -12925117 4045 4045 -7614277 -12921072 52308758 52797333 X -259106 -33666 -4464023 -550000 X 0 1 X 1 0 X 1905 615 194053 196573 11764077 12576297 13677740 14202658 14058315 66279087 11764077 12576297 13679645 14203273 14252368 66475660 191443 191443 0 191443 191443 66284217 39366 46312 54344 59078 68423 267523 39366 46312 54344 59078 68423 267523 129065 137496 148308 95989 34116 544974 11932508 12760105 13882297 14358340 14354907 67288157 0.98510 0.00400 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2009 AMOUNT: $ 129,065. 2010 AMOUNT: $ 137,496. 2011 AMOUNT: $ 148,308. 2012 AMOUNT: $ 95,989. 2013 AMOUNT: $ 3,520. RESIDENT APARTMENT UPGRADES - 2013 AMOUNT: $ 30,596. PART III CADBURY AT LEWES PREVIOUSLY FILED FORM 990-PF AS A PRIVATE FOUNDATION. IT NOTIFIED THE INTERNAL REVENUE SERVICE OF ITS INTENT TO TERMINATE ITS PRIVATE FOUNDATION STATUS UNDER IRC SECTION 507(B)(1)(B). THIS IS THE FIRST YEAR THAT CADBURY IS FILING FORM 990 AFTER THE 60-MONTH TERMINATION PERIOD. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1877900 1877900 38798991 7413513 31385478 1510163 364840 1145323 872240 251655 620585 3613453 557952 3055501 38084787 DUE FROM AFFILIATE 2447322 DEFERRED COSTS- FINANCING & MARKETING 1211557 3658879 DUE TO AFFILIATE 533700 REFUNDABLE DEPOSITS 234070 767770 X 13771241 -33666 -550000 -583666 14354907 0 14354907 14614013 0 14614013 0 14614013 PART X, LINE 2: CADBURY 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 THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2014 OR 2013. THE BUSINESS ORGANIZATION EXEMPT INCOME TAX RETURNS FOR CADBURY FOR THE YEARS PRIOR TO 2010 ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 2D - OTHER ADJUSTMENTS: FORGIVENESS OF DEBT -550,000. 0 0 0 0 0 0 0 0 0 VICTOR D AMEY PRESIDENT AND CEO 0 355559 0 0 0 0 0 7145 0 2040 0 364744 0 0 ARNOLD L WEINER CFO 0 156078 0 0 0 0 0 2823 0 0 0 158901 0 0 PART I, LINE 3 A RELATED ORGANIZATION, CADBURY SENIOR SERVICES, DETERMINES THE METHODS USED TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S CEO/EXECUTIVE DIRECTOR. THE METHODS THAT CADBURY SENIOR SERVICES USES ARE: 1. FORM 990 OF OTHER ORGANIZATIONS 2. WRITTEN EMPLOYMENT CONTRACT 3. COMPENSATION SURVEY OR STUDY 4. APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE A SUSSEX COUNTY DELAWARE 516000161 86926RBB4 2006-01-19 48785000 CONSTRUCTION OF CONTINUING CARE RETIREMENT COMMUNITY 0 0 0 A 28385000 48785000 2642338 4602253 975700 178734 41376348 37365 2007 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 1 0 0 0 0 0 A 0 FORM 990 FILED FOR 6/30/14 TAX YEAR CADBURY AT LEWES PREVIOUSLY FILED FORM 990-PF AS A PRIVATE FOUNDATION. IT NOTIFIED THE INTERNAL REVENUE SERVICE OF ITS INTENT TO TERMINATE ITS PRIVATE FOUNDATION STATUS UNDER IRC SECTION 507(B)(1)(B). THIS IS THE FIRST YEAR THAT CADBURY IS FILING FORM 990 AFTER THE 60-MONTH TERMINATION PERIOD. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE BOARD OF DIRECTORS SHALL BE ELECTED BY THE BOARD OF DIRECTORS OF CADBURY SENIOR SERVICES AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7B EACH OF THE FOLLOWING ACTIONS BY THE CORPORATION SHALL REQUIRE THE APPROVAL OF THE BOARD OF DIRECTORS OF CADBURY SENIOR SERVICES: 1. ANY AMENDMENT OF THE CORPORATION'S CERTIFICATE OF INCORPORATION OR BYLAWS 2. ANY SALE, LEASE, EXCHANGE, ENCUMBRANCE OR OTHER TRANSFER OF ALL OR ANY SUBSTANTIAL PORTION OF THE CORPORATION'S ASSETS, WHICH IS NOT MADE IN THE ORDINARY COURSE OF BUSINESS. 3. ANY MERGER OF THE CORPORATION INTO ANOTHER ENTITY, ANY MERGER OF ANOTHER ENTITY INTO THE CORPORATION, OR ANY CONSOLIDATION OF THE CORPORATION WITH ANOTHER ENTITY. 4. ANY ADOPTION OF A PLAN OF LIQUIDATION OR ANY OTHER STEPS IN LIQUIDATION OR DISSOLUTION. 5. ANY TRANSACTION OR OTHER EVENT IN WHICH THE CORPORATION BECOMES AFFILIATED WITH ANOTHER ENTITY OR WHICH CAUSES A MATERIAL CHANGE IN THE NATURE OF THE CORPORATION'S RELATIONSHIP WITH AN AFFILIATED ENTITY. FORM 990, PART VI, SECTION B, LINE 11 THE TAX PREPARER MEETS WITH CADBURY SENIOR SERVICES BOARD, CFO AND EXECUTIVE DIRECTOR TO REVIEW THE ANSWERS AND THE SCHEDULES OF THE FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C PRIOR TO BOARD OR COMMITTEE ACTION ON A CONTRACT OR TRANSACTION INVOLVING A CONFLICT OF INTEREST, A DIRECTOR, COMMITTEE MEMBER, OFFICER OR KEY EMPLOYEE HAVING A CONFLICT OF INTEREST AND WHO IS IN ATTENDANCE AT THE MEETING SHALL DISCLOSE ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. SUCH DISCLOSURE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. IF BOARD MEMBERS ARE AWARE THAT STAFF OR OTHER VOLUNTEERS HAVE A CONFLICT OF INTEREST, RELEVANT FACTS SHOULD BE DISCLOSED BY THE BOARD MEMBER OR BY THE INTERESTED PERSON HIM/HERSELF IF INVITED TO THE BOARD MEETING AS A GUEST FOR PURPOSES OF DISCLOSURE. A DIRECTOR OR COMMITTEE MEMBER WHO PLANS NOT TO ATTEND A MEETING AT WHICH HE OR SHE HAS REASON TO BELIEVE THAT THE BOARD OR COMMITTEE WILL ACT ON A MATTER IN WHICH THE PERSON HAS A CONFLICT OF INTEREST SHALL DISCLOSE TO THE CHAIR OF THE MEETING ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. THE CHAIR SHALL REPORT THE DISCLOSURE AT THE MEETING AND THE DISCLOSURE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. A PERSON WHO HAS A CONFLICT OF INTEREST SHALL NOT PARTICIPATE IN OR BE PERMITTED TO HEAR THE BOARD'S OR COMMITTEE'S DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS. SUCH PERSON SHALL NOT ATTEMPT TO EXERT HIS OR HER PERSONAL INFLUENCE WITH RESPECT TO THE MATTER, EITHER AT OR OUTSIDE THE MEETING. A PERSON WHO HAS A CONFLICT OF INTEREST WITH RESPECT TO A CONTRACT OR TRANSACTION THAT WILL BE VOTED ON AT A MEETING SHALL NOT BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM FOR PURPOSES OF THE VOTE. THE PERSON HAVING A CONFLICT OF INTEREST MAY NOT VOTE ON THE CONTRACT OR TRANSACTION AND SHALL NOT BE PRESENT IN THE MEETING ROOM WHEN THE VOTE IS TAKEN, UNLESS THE VOTE IS BY SECRET BALLOT. SUCH PERSON'S INELIGIBILITY TO VOTE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. FOR PURPOSES OF THIS PARAGRAPH, A MEMBER OF THE BOARD OF DIRECTORS OF CADBURY AT LEWES, INC. HAS A CONFLICT OF INTEREST WHEN HE OR SHE STANDS FOR ELECTION AS AN OFFICER OR FOR RE-ELECTION AS A MEMBER OF THE BOARD OF DIRECTORS. INTERESTED PERSONS (OFFICERS, KEY EMPLOYEES, OTHER EMPLOYEES) WHO ARE NOT MEMBERS OF THE BOARD OF DIRECTORS OF CADBURY AT LEWES, INC. OR WHO HAVE A CONFLICT OF INTEREST WITH RESPECT TO A CONTRACT OR TRANSACTION THAT IS NOT THE SUBJECT OF BOARD OR COMMITTEE ACTION, SHALL DISCLOSE TO THEIR SUPERVISOR, OR THE CHAIR OR THE CHAIR'S DESIGNEE ANY CONFLICT OF INTEREST THAT SUCH INTERESTED PERSON HAS WITH RESPECT TO A CONTRACT OR TRANSACTION. SUCH DISCLOSURE SHALL BE MADE AS SOON AS THE CONFLICT OF INTEREST IS KNOWN TO THE INTERESTED PERSON. THE INTERESTED PERSON SHALL REFRAIN FROM ANY ACTION THAT MAY AFFECT CADBURY AT LEWES, INC.'S PARTICIPATION IN SUCH CONTRACT OR TRANSACTION. IN THE EVENT IT IS NOT ENTIRELY CLEAR THAT A CONFLICT OF INTEREST EXISTS, THE INDIVIDUAL WITH THE POTENTIAL CONFLICT SHALL DISCLOSE THE CIRCUMSTANCES TO HIS OR HER SUPERVISOR OR THE CHAIR OR THE CHAIR'S DESIGNEE, WHO SHALL DETERMINE WHETHER FULL BOARD DISCUSSION IS WARRANTED OR WHETHER THERE EXISTS A CONFLICT OF INTEREST THAT IS SUBJECT TO THIS POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION USES LEADING AGE SALARY SURVEY, A REVIEW OF COMPARABLE NONPROFIT SALARIES USING GUIDESTAR AND REVIEWING THE 990. THIS PROCESS IS USED FOR THE PRESIDENT/CEO, VIC AMEY; CFO, ARNIE WEINER; AND CHIEF HUMAN RESOURCES OFFICER/ASSOCIATE EXECUTIVE DIRECTOR, MEGAN NESSELL. THE BOARD APPROVES THE SALARIES AND IT IS DOCUMENTED IN THE MINUTES. THIS PROCESS WAS LAST DONE FOR ALL THREE DURING APRIL 2013. 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: FORGIVENESS OF DEBT -550,000. CADBURY CONTINUING CARE AT HOME 2150 ROUTE 38 CHERRY HILL NJ 08002 223566504 PROVIDE CARE IN HOME AND HEALTH CARE FACILITIES NJ 501(C)(3) LINE 9 CADBURY SENIOR SERVICES 0 CADBURY FOUNDATION INC 2150 ROUTE 38 CHERRY HILL NJ 08002 311764721 OBTAIN CONTRIBUTIONS TO SUPPORT CADBURY AFFILIATES NJ 501(C)(3) LINE 7 CADBURY SENIOR SERVICES 0 CADBURY SENIOR SERVICES 2150 ROUTE 38 CHERRY HILL NJ 08002 311717073 TO OVERSEE THE ACTIVITIES OF AFFILIATES NJ 501(C)(3) LINE 11A, I N/A 0 CADBURY AT CHERRY HILL INC 2150 ROUTE 38 CHERRY HILL NJ 08002 222182468 PROVIDE RESIDENTIAL AND MEDICAL CARE TO RESIDENTS NJ 501(C)(3) LINE 9 CADBURY SENIOR SERVICES 0 CADBURY CONSULTING CORPORATION 2150 ROUTE 38 CHERRY HILL NJ 08002 223638079 CONSULTING SERVICES NJ N/A C 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 1