2015-11-13T11:25:05-06:00 2014-12-31 410746749 CLIFTONLARSONALLEN LLP 610 W GERMANTOWN PIKE STE 400 PLYMOUTH MEETING PA 19462 990 2014-01-01 540591600 SUNNYSIDE PRESBYTERIAN HOME SUNN 5405688600 600 UNIVERSITY BLVD STE L HARRISONBURG VA 22801 JOHN J BROADDUS CHIEF EXECUTIVE OFFICER 5405688600 2015-11-12 1 BERNADETTE O'TOOLE CPA P00229258 2156433900 2014 2016-04-25 22:37:26Z JOHN J BROADDUS 600 UNIVERSITY BLVD STE L HARRISONBURG VA 22801 45104489 0 X SUNNYSIDECOMMUNITIES.COM X 1955 VA TO PROVIDE CARE AND SERVICES TO THE ELDERLY. 12 12 726 568 -203461 -203461 869745 1060303 35746150 36789780 1212083 1609536 890254 747024 38718232 40206643 2440407 2292387 0 0 18146504 18698116 0 0 286722 17729654 17046856 38316565 38037359 401667 2169284 101202829 104623249 81318334 84067831 19884495 20555418 TO OFFER RETIREMENT LIVING CHOICES THAT ENHANCE THE PHYSICAL, SPIRITUAL, SOCIAL, PSYCHOLOGICAL AND SECURITY NEEDS OF OLDER ADULTS IN CARING CHRISTIAN COMMUNITIES. 0 0 12261515 1236448 14299987 PROVIDED QUALITY NURSING CARE TO 134 RESIDENTS INCLUDING RESTORATIVE AND INNOVATIVE ACTIVITIES IN SUNNYSIDE'S NURSING FACILITIES, GRANTED $1,236,448 TO RESIDENTS HELP PAY THE COST OF CARE. 6634325 1055939 7665736 PROVIDED QUALITY ASSISTED LIVING CARE TO 122 ELDERLY RESIDENTS WHO ARE UNABLE TO BE COMLPETELY INDEPENDENT BUT DO NOT REQUIRE CARE IN A NURSING FACILITY, GRANTED $1,055,939 TO RESIDENTS TO HELP PAY THE COST OF CARE. 12289222 14824057 PROVIDED 600 ELDERLY RESIDENTS APARTMENT AND COTTAGE LIVING IN SECURE COMMUNITIES DESIGNED TO MAXIMIZE INDEPENDENCE AND QUALITY OF LIFE. 31185062 1 1 0 1 0 0 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 108 0 726 1 1 1 0 0 0 0 0 0 0 0 1 0 X 12 12 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 0 1 1 0 VA X KEN BOWARD CFO 5405688600 600 UNIVERSITY BLVD SUITE L HARRISONBURG VA 22801 CRAIG B DIETRICH KING'S GRANT REPRESENATIVE 2.00 X 0 0 0 DAPHYNE S THOMAS BOARD MEMBER 2.00 X 0 0 0 DR SHUN C LING BOARD MEMBER 2.00 X 0 0 0 ELLEN BLOSE BOARD MEMBER 2.00 X 0 0 0 FRED HOLBROCK BOARD MEMBER 2.00 X 0 0 0 JAMES ROWE CHAIR, CHAIR EXECUTIVE COMMITTEE 2.00 X X 0 0 0 KATHY MORAN BOARD MEMBER 2.00 X 0 0 0 MARGARET BLACKMAN BOARD MEMBER 2.00 X 0 0 0 MARGARET THOMPSON BOARD MEMBER 2.00 X 0 0 0 MARK B CALLAHAN SECRETARY 2.00 X X 0 0 0 PETER A MCCOY JR CHAIR, AUDIT AND FINANCE COMMITTEE 2.00 X 0 0 0 RICHARD MORIN CHAIR, STRATEGIC PLANNING COMMITTEE 2.00 X 0 0 0 STEVE GORDON VICE CHAIR, CHAIR GOVERNANCE COMMITTEE 2.00 X X 0 0 0 JOHN J BROADDUS PRESIDENT AND CEO 40.00 X 264038 0 30923 KEN BOWARD TREASURER AND CFO 40.00 X 148847 0 17074 LISA KANNEY ASSISTANT SECRETARY 40.00 X 39746 0 8332 ANNIE FELLERS EXECUTIVE DIRECTOR SUMMIT SQUARE 40.00 X 133015 0 19793 LYNN DECAIR EXECUTIVE DIRECTOR KING'S GRANT 40.00 X 102500 0 5591 688146 0 81713 4 0 1 0 HEALTHMEDX 5100 N TOWN CENTRE DR OZARK MO 65721 LTC CARE SOFTWARE PROVIDER 491088 JC'S PAINTING 1006 JUNIOR AVE SHENANDOAH VA 22849 PAINTING CONTRACTOR 159280 SPENCER AUTO GLASS 83 KOEHLER ROAD MARTINSVILLE VA 24112 ROOFING SERVICES 153350 ADMIRAL SECURITY SERVICES PO BOX 79776 BALTIMORE MD 21279 SECURITY SERVICE 122996 CLIFTONLARSONALLEN LLP 610 W GERMANTOWN PIKE PLYMOUTH MEETING PA 19462 AUDIT, ACCOUNTING, AND CONSULTING 120831 6 1060303 1000 1060303 RESIDENTIAL SERVICE 623000 14824057 14824057 HEALTHCARE SERVICES 623000 13951124 13951124 ASSISTED LIVING 623000 7665736 7665736 PHARMACY REVENUE 623000 348863 348863 36789780 1538561 1538561 160981 401053 -240072 -240072 -203461 -36611 4567768 4496793 70975 70975 70975 MARKETING FEES 623000 265451 265451 SERVICE FEES 999999 256580 256580 PHARMACY AND DENTAL FEES 623000 137065 137065 328000 328000 987096 40206643 36789780 -203461 2560021 2292387 2292387 508960 508960 14691483 12955688 1550791 185004 324351 324351 2085057 50450 1997534 37073 1088265 933491 141565 13209 60290 60290 7199 7199 76799 76799 675924 589160 86764 403446 340607 62839 1773184 1481984 256034 35166 240562 240562 2677226 2335716 341510 167389 90982 68624 7783 1055842 1055842 5120278 4951428 168222 628 501628 501628 MEDICAL COSTS AND CHARG 2763946 2763946 RAW FOOD 1280198 1280198 242945 2893 239392 660 38037359 31185062 6565575 286722 1446653 654710 1685164 2506835 239162 54980 1506726 2331802 288966 235298 868278 863952 152033402 83505901 69559254 68527501 25186247 29000571 320869 346090 101510 101510 101202829 104623249 2339568 3113410 38783240 40198810 36748839 37240811 764801 765794 1599479 1448574 1082407 1300432 81318334 84067831 X 14693756 15072525 849829 1220979 4340910 4261914 19884495 20555418 101202829 104623249 2169284 -1498361 0 X 0 1 X 1 0 X 759844 772001 1057935 869745 1060303 4519828 31435519 32855976 32143182 33305743 36789780 166530200 32195363 33627977 33201117 34175488 37850083 171050028 332458 332458 0 332458 332458 170717570 1190138 1407662 1316140 1139793 1699542 6753275 1190138 1407662 1316140 1139793 1699542 6753275 2533463 2124813 1743659 386910 987096 7775941 35918964 37160452 36260916 35702191 40536721 185579244 0.91990 0.91130 0.03640 0.03450 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2010 AMOUNT: $ 2,533,463. 2011 AMOUNT: $ 2,124,813. 2012 AMOUNT: $ 1,743,659. 2013 AMOUNT: $ -333,994. 2014 AMOUNT: $ 328,000. MARKETING FEES - 2013 AMOUNT: $ 294,268. 2014 AMOUNT: $ 265,451. SERVICE FEES - 2013 AMOUNT: $ 260,478. 2014 AMOUNT: $ 256,580. PHARMACY AND DENTAL FEES - 2013 AMOUNT: $ 166,158. 2014 AMOUNT: $ 137,065. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 0 0 1 0 0 PART II-B, LINE 1: VARIOUS EXECUTIVE STAFF MEMBERS ATTENDED LEGISLATIVE CONFERENCES SPONSORED BY LONG-TERM CARE AND NOT-FOR-PROFIT TRADE ORGANIZATIONS. EFFORTS WERE MADE TO COMMUNICATE THE CORPORATION'S POSITION ON PENDING LEGISLATION, BOTH FEDERAL AND STATE, TO LEGISLATORS AND/OR THEIR STAFF MEMBERS. NO ATTEMPT WAS MADE TO INFLUENCE ANY ELECTION OUTCOME. NO CONTRIBUTIONS WERE MADE TO ANY ELECTION CAMPAIGN EITHER DIRECTLY OR INDIRECTLY. 0 1 X 5190739 436685 -82853 61678 5482893 5067176 156596 214288 247321 5190739 4635254 84021 357901 10000 5067176 5001579 10000 -376325 4635254 4634359 399157 31937 5001579 0.00000 0.78000 0.22000 0 0 3411238 3411238 133668792 73920641 59748151 13432912 9585260 3847652 1520460 1520460 68527501 ANNUITIES PAYABLE 612637 INTEREST RATE SWAP AGREEMENT 687795 1300432 X 36801453 -1498361 -2292387 -3790748 40592201 -385558 -385558 40206643 36130530 385558 385558 35744972 2292387 2292387 38037359 PART IV, LINE 2B: A REFUNDABLE DEPOSIT OF 10% OF THE ADVANCE FEE IS MADE AT THE TIME A RESIDENCY AGREEMENT IS EXECUTED. ADVANCE FEES RECEIVED FROM RESIDENTS UPON ADMISSION ARE SUBJECT TO THE REFUND PROVISIONS OF RESIDENTS' AGREEMENTS. REFUND PERIODS EXPIRE RATABLY OVER 50 MONTHS FROM THE RESIDENTS' DATE OF ENTRANCE. PART V, LINE 4: THE INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUNDS IS TO PROVIDE BENEVOLENT CARE. PART X, LINE 2: SUNNYSIDE HAS BEEN GRANTED EXEMPT STATUS RELATIVE TO FEDERAL AND STATE CORPORATE INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE CODES. SUNNYSIDE FOLLOWS THE GUIDANCE IN THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE GUIDANCE CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THE GUIDANCE FURTHER PRESCRIBES RECOGNITION AND MEASUREMENT OF TAX PROVISIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE APPLICATION OF THIS STANDARD HAS NO IMPACT ON SUNNYSIDE'S FINANCIAL STATEMENTS. SUNNYSIDE'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE TAX RETURNS FOR THE YEARS 2011 TO 2013 ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: RESIDENT ASSISTANCE NETTED ON FS -2,292,387. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENT EXPENSE INCLUDED IN REV ON 990 -385,558. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENT EXPENSES 385,558. PART XII, LINE 4B - OTHER ADJUSTMENTS: RESIDENT ASSISTANCE NETTED ON FS 2,292,387. 1 RESIDENT ASSISTANCE: SUNNYSIDE HAS ENJOYED A LONG HISTORY OF PROVIDING CARE TO RESIDENTS IN ALL LEVELS OF CARE WHO END UP EXHAUSTING THEIR PERSONAL RESOURCES. ONCE IN ASSISTED OR NURSING CARE SUNNYSIDE CONTINUES ITS SUPPORT ALONG WITH FUNDS THAT RESIDENTS RECEIVE FROM GOVERNMENTAL PROGRAMS SUCH AS THE VIRGINIA MEDICAL ASSISTANCE PROGRAM (MEDICAID) FOR HEALTHCARE OR OLD AGE ASSISTANCE GRANTS (AUXILIARY GRANT) FOR ASSISTED LIVING. 55 2292387 BOOK PART I, LINE 2: A RESIDENT, PROSPECTIVE RESIDENT, OR THE FAMILY OF A RESIDENT MAY APPLY TO THE ADMINISTRATOR, OR OTHER PERSONS DESIGNATED BY THE ADMINISTRATOR, FOR FINANCIAL ASSISTANCE. THE ADMINISTRATOR WILL REVIEW THE RESIDENT'S RESOURCES, TAKING INTO ACCOUNT ALL EXPENSES, INCLUDING INSURANCE PREMIUMS, PRESCRIPTION DRUGS, ETC., AS WELL AS AMOUNTS DUE SUNNYSIDE. THE LEVEL OF ASSISTANCE WILL BE ESTABLISHED TO ALLOW SUFFICIENT FUNDS TO COVER EXPENSES AND A REASONABLE AMOUNT FOR ROUTINE DISCRETIONARY EXPENDITURES. A LISTING OF THE RESIDENT'S RESOURCES AND THE AMOUNT OF FELLOWSHIP ASSISTANCE WILL BE CREATED AND FILED FOR AUDIT OR REVIEW BY THE EXECUTIVE VICE PRESIDENT - FINANCE AND SUNNYSIDE'S OUTSIDE AUDIT FIRM X X X X 0 0 0 0 0 0 0 1 0 JOHN J BROADDUS PRESIDENT AND CEO 244038 0 20000 0 0 0 10592 0 20331 0 294961 0 0 0 KEN BOWARD TREASURER AND CFO 138847 0 10000 0 0 0 4358 0 12716 0 165921 0 0 0 ANNIE FELLERS EXECUTIVE DIRECTOR SUMMIT SQUARE 126015 0 7000 0 0 0 5336 0 14457 0 152808 0 0 0 PART I, LINE 7 THE BOARD OF TRUSTEE'S EXECUTIVE COMMITTEE APPROVED A DISCRETIONARY BONUS TO BE PAID TO THE CEO BASED ON ITS ASSESSMENT OF HIS CONTRIBUTION MADE DURING THE YEAR TO THE COMPANY'S GOALS, OBJECTIVES AND STRATEGIC DIRECTION. ADDITIONALLY, THE EXECUTIVE COMMITTEE APPROVES A DISCRETIONARY BONUS POOL TO BE USED BY THE CEO TO AWARD BONUSES FOR SELECT SENIOR EXECUTIVE STAFF MEMBERS BASED ON HIS ASSESSMENT OF THE CONTRIBUTIONS MADE BY THESE EMPLOYEES DURING THE YEAR. THESE BONUSES ARE REPORTED IN PART VII OF THE FORM 990 IN COLUMN D FOR THE AMOUNTS PAID DURING 2014. A EDA OF TOWN OF TIMBERVILLE VIRGINIA 611711863 2013-06-04 10000000 REFINANCING AND FUND RENOVATIONS OF SUNNYSIDE CAMPUS 0 0 0 B EDA OF TOWN OF WAYNESBORO VIRGINIA 061815147 2013-06-25 5575000 FUND RENOVATION OF SUMMIT SQUARE CAMPUS 0 0 0 C IDA OF CITY OF HARRISONBURG VIRGINIA 542000436 2013-08-01 6270000 FUND RENOVATION OF SUNNYSIDE AND KING'S GRANT CAMPUSES 0 0 0 D IDA OF CITY OF HARRISONBURG VIRGINIA 542000436 2013-09-12 11770000 REDEEM PORTION OF OUTSTANDING PRINCIPAL BALANCE OF SERIES 2003 BONDS 0 0 0 A 125126 7360303 108843 718127 6533333 2639697 2013 1 0 1 1 B 191620 4409465 60712 61446 4287307 1165535 2013 1 0 1 1 C 4558651 66739 700827 3791085 1711349 2013 1 0 1 1 D 414647 11770000 131477 11638523 2013 1 0 1 1 A 0 0 0 0 1 0 1 B 0 0 0 0 1 0 1 C 0 0 0 0 1 0 1 D 0 0 0 0 1 0 1 A 0 1 0 0 1 0 0 0 1 B 0 1 0 0 1 0 0 0 1 C 0 1 0 0 1 0 0 0 1 D 0 1 0 0 1 0 0 0 1 A 1 B 1 C 1 D 1 SCHEDULE K, PART II, LINE 3 A) TIMBERVILLE BQ LOAN WAS ISSUED IN THE PRINCIPAL AMOUNT OF $6.6 MILLION WITH A CAPACITY TO DRAW UP TO AN AGGREGATE AMOUNT OF $10.0 MILLION. IN 2014 THE COMPANY BORROWED $0.7 MILLION TO FUND CAPITAL PROJECTS COMPLETED PRIOR TO THIS FUNDING. B) WAYNESBORO BQ LOAN WAS ISSUED IN THE PRINCIPAL AMOUNT OF $4.3 MILLION WITH A CAPACITY TO DRAW UP TO AN AGGREGATE AMOUNT OF $5.575 MILLION. MILLION WITH A CAPACITY TO DRAW UP TO AN AGGREGATE AMOUNT OF $10.0 MILLION. IN 2014 THE COMPANY BORROWED $0.06 MILLION TO FUND CAPITAL PROJECTS COMPLETED PRIOR TO THIS FUNDING. C) HARRISONBURG BQ LOAN WAS ISSUED IN THE PRINCIPAL AMOUNT OF $3.8 MILLION WITH A CAPACITY TO DRAW UP TO AN AGGREGATE AMOUNT OF $6.27 MILLION. IN 2014 THE COMPANY BORROWED $0.7 MILLION TO FUND CAPITAL PROJECTS COMPLETED PRIOR TO THIS FUNDING. A IDA OF CITY OF HARRISONBURG VIRGINIA 542000436 415674AL4 2013-09-12 10521574 REFINANCE & REDEEM PORTION OF O/S PRINCIPAL BALANCE OF SERIES 2003 BONDS 0 0 0 A 254582 10521574 952887 210432 9358255 2013 1 0 1 1 A 0 0 0 0 1 0 1 A 0 1 0 0 0 0 0 0 1 A 1 FORM 990, PART VI, SECTION A, LINE 1 THE RESPONSIBILITIES OF THE EXECUTIVE COMMITTEE ARE AS FOLLOWS: (1) AUTHORITY TO ACT IN CONJUNCTION WITH THE PRESIDENT ON ISSUES THAT REQUIRE TIMELY ATTENTION WITH SUBSEQUENT REVIEW BY THE BOARD (2) COORDINATE EVALUATION OF PRESIDENT (3) SERVES, AS APPROPRIATE, AS A 'SOUNDING BOARD' FOR THE PRESIDENT FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED BY THE CEO, CFO, AUDIT AND FINANCE COMMITTEE CHAIR AND BOARD OF TRUSTEES BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. THEY ARE REQUIRED TO ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY AND HAS AGREED TO COMPLY WITH THE POLICY. THE POLICY OUTLINES THE GUIDING PRINCIPLES, DISCLOSURE REQUIREMENTS, AND PROCEDURES FOR DEALING WITH CONFLICTS OF INTEREST. A PERSON WITH A CONFLICT SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF IT IS DETERMINED A CONFLICT OF INTEREST EXISTS,THE PERSON WITH A CONFLICT SHALL LEAVE THE MEETING DURING DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT THAT RESULTS IN THE CONFLICT OF INTEREST. THE REMAINING BOARD OR COMMITTEE MEMBERS WILL REVIEW AND ADDRESS THE ACTUAL CONFLICT ACCORDING TO PROCEDURES AS SET FORTH IN THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE REVIEW AND APPROVAL OF THE CEO, AND ALL OTHER OFFICERS' COMPENSATION WAS PERFORMED BY THE BOARD OF TRUSTEES AND THE EXECUTIVE COMMITTEE. TO COMPLETE THIS THE COMPENSATION WAS COMPARED AGAINST INDUSTRY BENCHMARK INFORMATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENT, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENT AVAILABLE TO THE PUBLIC UPON REQUEST.