2014-02-15T07:59:00-06:00 2013-06-30 232932984 PARENTEBEARD LLC 400 MARKET STREET WILLIAMSPORT PA 17701 990 2012-07-01 232640814 GARDEN SPOT VILLAGE GARD 7173556000 433 SOUTH KINZER AVENUE NEW HOLLAND PA 17557 DALE L BEILER 7173556000 2014-02-14 1 JULIUS C GREEN CPA JD P00350393 5703236023 2012 2015-11-30 17:44:51Z STEVE LINDSEY 433 SOUTH KINZER AVENUE NEW HOLLAND PA 17557 33712205 0 X WWW.GARDENSPOTVILLAGE.ORG X 1996 PA OPERATE A SKILLED NURSING, INDEPENDENT & ASSISTED LIVING FACILITY. PROVIDE AT-HOME HEALTH SVCS. 10 10 568 10 24378 -13334 180204 226804 25501754 27312579 788369 1125095 1680943 1746791 28151270 30411269 20000 1013322 0 0 12046569 12292548 0 0 128628 13611432 13936183 25678001 27242053 2473269 3169216 138035436 137567237 126665687 123218695 11369749 14348542 TO ENRICH THE LIVES OF OLDER ADULTS AS AN EXPRESSION OF CHRIST'S LOVE. GARDEN SPOT VILLAGE IS A CCRC WHICH PROVIDES SERVICES TO INDEPENDENT LIVING, SKILLED NURSING, ASSISTED LIVING RESIDENTS AND AT HOME RESIDENT SERVICES. 0 0 24754034 1013322 27312579 PROVIDED RESIDENTIAL COTTAGE AND APARTMENT LIVING FACILITIES FOR AN AVERAGE DAILY CENSUS OF OVER 760 INDIVIDUALS. PROVIDED SKILLED NURSING CARE IN 4 HOUSEHOLDS THAT ARE MEDICARE CERTIFIED WITH A TOTAL OF 73 BEDS. OVER $230,000 OF CHARITY CARE WAS PROVIDED.THE PERSONAL CARE UNIT OPERATED WITH AN AVERAGE DAILY CENSUS OF 86 AND PROVIDED UNCOMPENSATED CARE TO 6 INDIVIDUALS AT A COST EXCEEDING $210,000. 24754034 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 48 0 1 568 1 1 1 0 0 0 0 1 1 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 0 1 1 0 PA X DALE BEILER CFO 7173556165 433 SOUTH KINZER AVENUE NEW HOLLAND PA 17557 MARLIN GROFF 5.00 X X 0 0 0 JEFF GOSS 5.00 X X 0 0 0 JUDY WEAVER 5.00 X X 0 0 0 JOHN E SMUCKER II 5.00 X X 0 0 0 AMY WEAVER 5.00 X 0 0 0 BRIAN MARTIN 5.00 X 0 0 0 DARYL GROFF 5.00 X 0 0 0 EDGAR STOESZ 5.00 X 0 0 0 MIKE CORMANY 5.00 X 0 0 0 ELMA J RITTERSBACH 5.00 X 0 0 0 STEPHEN D LINDSEY 40.00 5.00 X 181058 0 31050 DALE BEILER 40.00 5.00 X 117953 0 13483 JOHN W FARBER 40.00 X 111087 0 22794 D SCOTT MILLER 40.00 X 89830 0 20420 LORA GOMBOC 40.00 5.00 X 101194 0 27057 601122 0 114804 4 0 1 0 REHABCARE PO BOX 503534 ST LOUIS MO 63150 PHYSICAL, OCCUPATIONAL AND SPEECH THERAP 548426 1 61048 165756 226804 NET RESIDENT SERVICE REVENUE 623000 27312579 27312579 27312579 717720 717720 1249567 666766 582801 582801 582801 2769859 41644 2404128 0 365731 41644 407375 407375 143346 61048 131411 11935 11935 111489 98631 12858 12858 MEALS 722210 433285 433285 CFH PASS THROUGH 900099 219850 219850 ADULT DAYCARE 624100 154104 154104 331958 24378 307580 1139197 30411269 27312579 24378 2847508 1013322 1013322 768273 683948 84325 9191546 8097790 998389 95367 250777 220808 27224 2745 1379441 1215576 149678 14187 702511 619346 76358 6807 11265 11265 44072 44072 903237 783003 120234 236608 236608 261317 140249 116423 4645 206890 18765 188125 2550519 2536842 13677 90634 49019 40237 1378 1677 1190 487 1655032 1655032 4547592 4547592 240282 240282 FOOD 1407894 1396439 9353 2102 MEDICAL SUPPLIES 708181 708181 BAD DEBT EXPENSE 276831 276831 PA NURSING HOME ASSESSM 179080 179080 615072 374413 239262 1397 27242053 24754034 2359391 128628 1150 1050 2096142 1979440 1005247 785138 2148785 2264601 105985 124110 338143 405405 139584244 45194710 97469067 94389534 26719958 28697893 8150959 8920066 138035436 137567237 3323598 4037447 61808994 61726348 54237084 52781975 4194493 3350235 3101518 1322690 126665687 123218695 X 11354996 14329768 14753 18774 11369749 14348542 138035436 137567237 X 3169216 220540 -2208384 1797421 X 0 1 X 1 0 X 298178 241023 243076 156044 238739 1177060 21068097 23578322 24760804 25501754 27312579 122221556 21366275 23819345 25003880 25657798 27551318 123398616 48000 36000 10000 10000 104000 0 48000 36000 10000 10000 104000 123294616 1738067 1750432 1857181 2005656 1967287 9318623 1738067 1750432 1857181 2005656 1967287 9318623 1047408 1173632 1268856 1119064 1250686 5859646 24151750 26743409 28129917 28782518 30769291 138576885 0.88970 0.88380 0.06720 0.07130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 6246117 6246117 112705744 31920543 80785201 11445112 7976274 3468838 9187271 5297893 3889378 94389534 DEFERRED FINANCING COSTS, NET 1631355 DEFERRED COSTS, NET 110315 DUE FROM AFFILIATE 7178396 8920066 DEPOSITS FROM PROSPECTIVE RESIDENTS 168521 DERIVATIVE FINANCIAL INSTRUMENT-INTEREST RATE SWAP AGREEMENT 1154169 1322690 X 33326038 220540 1797421 2017961 31308077 -896808 -896808 30411269 28138861 896808 896808 27242053 0 27242053 PART IV, LINE 2B: RESIDENT ESCROW FUNDS - THIS REPRESENTS ENTRANCE FEE REFUNDS OF THOSE RESIDENTS VACATING THEIR INDEPENDENT UNIT AND ADMITTED TO ONE OF THE CARE AREAS SUCH AS SKILLED CARE OR ASSISTED LIVING. THE MONEY IS HELD IN A JOINT ACCOUNT WITH GSV AND THE RESIDENT AS COSIGNERS AND IS AVAILABLE TO PAY MONTHLY SERVICE CHARGES AFTER ALL OTHER RESIDENT RESOURCES ARE EXHAUSTED. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE ORGANIZATION 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 HAS DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2013 OR 2012. THE ORGANIZATION'S FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS FOR THE YEARS PRIOR TO 2010 ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF DERIVATIVE FINANCIAL INSTRUMENTS 1,797,421. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -98,631. RENTAL EXPENSE -666,766. FUNDRAISING EVENT EXPENSES -131,411. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 98,631. RENTAL EXPENSE 666,766. FUNDRAISING EVENT EXPENSES 131,411. GSV MARATHON 111419 17463 93956 2000 4718 87238 FALL FESTIVAL 49088 31574 17514 2975 3344 11195 2 43887 12011 31876 1049 18892 204394 61048 143346 2000 2975 9111 117325 131411 11935 1 GARDEN SPOT FIRE COMPANY 339 E MAIN ST NEW HOLLAND PA 17557 236281983 501(C) 3 20000 CASH N/A PURCHASE OF THERMAL IMAGING CAMERA AND TRUCK GARDEN SPOT VILLAGE OF AKRON 433 S KINZER AVE NEW HOLLAND PA 17557 270280268 501(C) 3 993322 CASH N/A SUPPORT OF RELATED ORGANIZATION 2 0 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: ASSISTANCE IS PROVIDED TO RELATED ENTITIES FOR FINANCIAL SUPPORT. MANAGEMENT OF THE ORGANIZATION OVERSEES THE USE OF FUNDS AT THE AFFILIATED ENTITIES. THE ORGANIZATION WAS IN CORRESPONDENCE WITH THE FIRE COMPANY TO ENSURE FUNDS WERE APPROPRIATELY SPENT. X X X 0 0 0 0 0 0 0 0 0 STEPHEN D LINDSEY 181058 0 0 0 0 0 9053 0 21997 0 212108 0 0 0 A LANCASTER MUNICIPAL AUTHORITY (A & B SERIES) 237334160 514351AY1 2006-06-07 37872042 CONSTRUCT RETIREMENT FACILITIES AND REFUND PRIOR BONDS 0 0 0 B LANCASTER MUNICIPAL AUTHORITY 237334160 2009-09-16 22820000 REFUNDING OF 2006 SERIES C BOND 0 0 0 A 5885000 37872742 372194 24099600 572622 1226053 11577763 24510 2008 0 1 1 1 B 1160000 22820000 85070 22734930 2009 1 0 1 1 A 0 1 0 0 0.00400 0.00100 0.00500 0 0 0 B 0 1 0 0 0.00400 0.00100 0.00500 0 0 0 A 0 0 0 1 1 0 1 AIG DEBT SERVICE RESERVE FUNDS 1 0 0 B 0 0 1 0 1 1 MORGAN STANLEY CAPITAL SERVICES 22.900000000000 0 0 0 0 0 A 0 B 0 SCHEDULE K PART IV, ARBITRAGE, LINE 2C DATE REBATE COMPUTATION PERFORMED ISSUER NAME: LANCASTER MUNICIPAL AUTHORITY (A & B SERIES) DATE THE REBATE COMPUTATION WAS PERFORMED: 05/03/2010 SCHEDULE K, PART III LINE 9, PART IV LINE 7, AND PART V: THE ORGANIZATION MONITORS COMPLIANCE WITH BOND REQUIREMENTS, BUT DOES NOT HAVE A FORMAL WRITTEN POLICY IN PLACE AS OF 6.30.13. THE ORGANIZATION WILL ADOPT A FORMAL WRITTEN POLICY. FORM 990, PART VI, SECTION B, LINE 11 THE CFO WILL REVIEW THE RETURN FOR CONSISTENCY WITH THE INFORMATION PROVIDED TO PARENTEBEARD AND THEIR AUDIT REPORT. COPIES WILL BE E-MAILED TO ALL BOARD MEMBERS PRIOR TO FILING FOR THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY. BOARD MEMBERS ARE REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT EACH YEAR WHICH ARE MAINTAINED BY MANAGEMENT. ANY CONFLICTS ARE DEALT WITH ON AN AS-NEEDED BASIS. CONFLICTS WOULD BE DOCUMENTED AND THE BOARD MEMBER WOULD REFRAIN FROM ANY VOTE FOR WHICH THERE IS A CONFLICT OF INTEREST. COMPLIANCE WITH THE POLICY IS MONITORED BY THE BOARD CHAIR AND CEO. NO CONFLICTS WERE NOTED FOR THE CURRENT YEAR. FORM 990, PART VI, SECTION B, LINE 15 EXECUTIVE COMMITTEE APPROVES ALL SALARIES FOR OFFICERS AND TOP MANAGEMENT. SALARIES ARE DETERMINED BASED ON REVIEW OF AN ANNUAL SURVEY PROVIDED BY TRADE ASSOCIATION TO ENSURE COMPENSATION DOES NOT EXCEED FAIR MARKET VALUE. REVIEW AND APPROVAL PROCESS IS DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AND FINANCIAL STATEMENTS ALSO THROUGH AN ANNUAL DISCLOSURE STATEMENT FILING WITH STATE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF DERIVATIVE FINANCIAL INSTRUMENTS 1,797,421. FORM 990, PART VI, LINE 14: WHILE THERE IS NOT A FORMAL WRITTEN POLICY IN PLACE, THE ORGANIZATION FOLLOWS A WRITTEN RECORDS RETENTION SCHEDULE. AT HOME SERVICES LLC 433 SOUTH KINZER AVENUE NEW HOLLAND PA 17557 203413595 PROVIDE HOME CARE SERVICES PA 318817 43548 GARDEN SPOT VILLAGE GSV LLC 433 SOUTH KINZER AVENUE NEW HOLLAND PA 17557 232640814 LEASE A BUILDING FOR USE AS MEDICAL OFFICES PA 1401213 8307617 GARDEN SPOT VILLAGE GARDEN SPOT VILLAGE OF AKRON 433 S KINZER AVE NEW HOLLAND PA 17557 270280268 NURSING HOME FACILITY PA 501(C)3 9 GARDEN SPOT VILLAGE 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 GARDEN SPOT VILLAGE OF AKRON B 993322 CASH GARDEN SPOT VILLAGE OF AKRON D 7178396 CASH GARDEN SPOT VILLAGE OF AKRON O 3134382 COSTS ALLOCATED BASED ON TIME GARDEN SPOT VILLAGE OF AKRON A 171474 CASH