2014-02-14T17:22:31-07:00 2013-06-30 990 2012-07-01 222717623 MORNINGSTAR SENIOR LIVING INC MORN 6107461000 175 West North Street Nazareth PA 180641410 Susan Drabic 6107461000 2014-02-14 2012 2015-11-30 17:44:51Z Susan Drabic 175 West North Street Nazareth PA 180641410 34828050 0 X www.moravian.com X 1984 PA Morningstar Senior Living, Inc. honors the unique value of older adults by providing lifestyle choices, supportive services and security to enrich the journey of aging. Morningstar Senior Living, Inc. operates as a continuing care retirement community, under the authority of the Dept. of Insurance in the Commonwealth of Pennsylvania to provide continuing care housing and related health care services to persons age 62 and over. Community housing and services include residential living apartments, licensed nursing care beds, and licensed personal care beds. The community's skilled nursing beds are also certified by the Centers for Medicare and Medicaid Services to receive third party reimbursement for eligible program participants. 19 19 414 230 47018 0 220017 254194 18696326 19065221 396316 955134 72402 126619 19385061 20401168 0 0 0 0 9846839 10227747 0 0 92265 9349898 10812576 19196737 21040323 188324 -639155 49392231 57841862 37877043 46939444 11515188 10902418 Morningstar Senior Living, Inc. honors the unique value of older adults by providing lifestyle choices, supportive services and security to enrich the journey of aging. Morningstar Senior Living, Inc. operates as a continuing care retirement community, under the authority of the Dept. of Insurance in the Commonwealth of Pennsylvania to provide continuing care housing and related health care services to persons age 62 and over. Community housing and services include residential living apartments, licensed nursing care beds, and licensed personal care beds. The community's skilled nursing beds are also certified by the Centers for Medicare and Medicaid Services to receive third party reimbursement for eligible program participants. 0 0 7156216 0 8360707 Nursing Home Care: Skilled Nursing, Therapeutic Services and Medical Supplies. (57 residents) 6315150 0 5618309 Senior Residential Facilities programs: Assisted living units, including a specialized dementia unit providing a safe and supervised living environment for residents. (75 residents) 4335351 0 5086205 Senior Residential Facilities programs: Apartment residents are provided with a continuing care contract agreement giving them the financial security that their future healtcare needs will be met. (141 residents) 0 0 0 17806717 1 1 0 0 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 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 63 0 1 414 1 1 1 0 0 0 0 1 1 0 0 0 1 1 0 X 19 19 0 1 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X Susan Drabic 6107461000 175 West North Street Nazareth PA 180641410 Neil Shook 1 0 X X 0 0 0 Cynthia Di Renzo 1 0.5 X X 0 0 0 Dr Alma Miles 1 0.5 X X 0 0 0 Dr Victor Lesky 1 0 X X 0 0 0 Rev David Bennett 1 0 X 0 0 0 James Chrin 1 0 X 0 0 0 Jan Christensen 1 0 X 0 0 0 Rev Hopeton Clennon 1 0 X 0 0 0 Darrell Crook 1 0 X 0 0 0 Kurt Eichman 1 0 X 0 0 0 Rev Dr Christian Eichorn 1 0 X 0 0 0 Deborah M Esposito 1 0 X 0 0 0 Shirley Flagler 1 0 X 0 0 0 John Gardner 1 0 X 0 0 0 Casey Hoch 1 0 X 0 0 0 Margaret Krawiec 1 0 X 0 0 0 Barbara Seifert-Sigmon 1 0 X 0 0 0 Father Joseph Tobias 1 0 X 0 0 0 Ralph J Wanamaker Jr 1 0 X 0 0 0 Susan C Drabic 50 2 X 231146 0 30623 Christopher T Hunt 50 2 X 142739 0 29948 Pollyanna Franks 50 0 X 141388 0 17653 Monica Bustamante 50 0 X 119087 0 21942 634360 0 100166 4 0 1 0 R A W Corporation 2222 Sullivan Trail Easton PA 18040 Therapy 839520 Sodexo Operations LLC 10 Earhart Drive Williamsville NY 14221 Professional Food Mgmt 745372 SFCS Inc 305 S Jefferson Street Roanoke VA 240112003 Architect 220673 Allied Building Corp 574 main Street Ste 200 Bethlehem PA 18018 Building contractor 126288 Hanover Engineering Assoc Inc 252 Broadhead Road Ste 100 Bethlehem PA 180178944 Engineering 106601 6 0 0 31425 0 0 222769 0 254194 Skilled nursing services 623000 8360707 8360707 0 0 Personal care services 623000 5618309 5618309 0 0 Independent living services 623000 5086205 5086205 0 0 0 0 0 0 19065221 316269 0 0 316269 0 0 0 0 0 0 0 0 65724 0 15964 0 49760 0 49760 0 0 49760 15021198 3400 14223921 161812 797277 -158412 638865 0 0 638865 20280 31425 8725 11555 0 11555 0 0 0 0 0 0 34746 16460 18286 0 0 18286 Catering services 722320 32699 0 32699 0 Maintenance services 811000 14319 0 14319 0 0 0 0 0 47018 20401168 19065221 47018 1034735 0 0 0 0 0 0 0 0 486828 0 486828 0 0 0 0 0 7869278 6769480 1037913 61885 186312 135273 46114 4925 1092566 920261 157968 14337 592763 493803 95527 3433 542873 533843 9030 0 31432 0 31432 0 108246 0 108246 0 0 0 0 0 0 0 63152 0 63152 0 928588 883324 45264 0 252902 0 252902 0 234908 53650 175508 5750 131047 0 131047 0 0 0 0 0 1251163 1251163 0 0 65890 42869 22933 88 0 0 0 0 66535 14378 51328 829 1277254 1277254 0 0 0 0 0 0 2226317 2180596 45721 0 115482 32936 82546 0 Loss on extinguishment of debt 1196375 1196375 0 0 Food 910197 890767 18523 907 Supplies 455674 455084 590 0 Pharmaceuticals 255471 255471 0 0 699070 420190 278769 111 21040323 17806717 3141341 92265 3022296 4769119 0 0 42462 21293 906891 1391419 0 0 0 0 0 609880 0 22397 1520097 1227947 60158193 30726017 29088543 29432176 14780289 20331701 31544 31544 0 0 0 0 109 4386 49392231 57841862 2189982 2910848 0 0 10033346 11061107 24319850 30735048 0 0 0 0 0 0 0 0 1333865 2232441 37877043 46939444 X 10867526 10266107 455496 444145 192166 192166 11515188 10902418 49392231 57841862 -639155 26385 0 0 0 0 X 0 1 X 1 0 X 494354 336127 200383 220017 254194 1505075 16952283 17065938 17919622 18696326 19065221 89699390 0 0 0 0 18286 18286 0 0 0 0 0 0 0 0 0 0 17446637 17402065 18120005 18916343 19337701 91222751 330009 167341 44229 0 68855 610434 1171843 1008247 1622901 2008873 1877768 7689632 1501852 1175588 1667130 2008873 1946623 8300066 82922685 463094 345332 356750 378682 381993 1925851 0 0 0 0 0 0 463094 345332 356750 378682 381993 1925851 0 0 0 0 18286 18286 0 0 0 0 0 0 17909731 17747397 18476755 19295025 19737980 93166888 0.89004 0.88907 0.02067 0.02865 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1371138 70956 175048 0 0 0 1617142 1425264 7064 -20506 0 40684 0 1371138 1121491 34346 269427 0 0 0 1425264 934431 47667 139393 0 0 0 1121491 992249 156752 -214570 0 0 0 934431 0.7896 0.1188 0.0916 0 0 0 847233 847233 0 47651687 23941647 23710040 0 0 0 0 0 6211940 4927435 1284505 0 5447333 1856935 3590398 29432176 0 Refundable entrance fees 1248357 Entrance fee deposits 984084 2232441 X SchD_P05_S00_L04 Schedule D, Part V, Line 4 General Endowment is a perpetual fund that enables the Board of Directors of Morningstar Senior Living, Inc. to address campus preservation needs and to meet the ever-increasing costs of facility upkeep. Earnings may be used at the discretion of the Board of Directors for both capital and operating needs at Morningstar Senior Living, Inc. Good Samaritan endowment was established in 1989 to provide ongoing financial support to residents who spent down their financial resources in payment for health care. SchD_P10_S00_L02 Schedule D, Part X, Line 2 The Community and MSS are not-for-profit corporations as described in Section 501(c)(3) of the Internal Revenue Code ("Code") and are exempt from federal income taxes on related income pursuant to Section 501(a) of the Code. The Corporation 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 has been met. Management determined that there were no tax uncertainties that met the recognition threshold in 2013 or 2012. The Community's federal Return of Organization Exempt from Income Tax returns for the years ended prior to 2010 are no longer subject to examination by the Internal Revenue Service. Golf Outing 29605 17515 12090 0 500 1000 200 0 350 Harvest of Friends 22100 13910 8190 0 0 0 5023 500 1152 0 51705 31425 20280 0 500 1000 5223 500 1502 8725 11555 X X 0 0 0 0 0 1 0 1 0 Susan C Drabic 191618 0 28847 0 10681 0 22209 0 8414 0 261769 0 6554 0 Christopher T Hunt 138766 0 3912 0 60 0 14248 0 15700 0 172686 0 0 0 Pollyanna Franks 132452 0 8540 0 396 0 6613 0 11040 0 159041 0 3601 0 Monica Bustamante 109781 0 9216 0 90 0 11395 0 10547 0 141029 0 2923 0 SchJ_P01_S00_L06 Schedule J, Part I, Line 6 Certain members of the Community's management, including the President and CEO and the Chief Financial Officer, are eligible to receive net bonuses of either $500 or $1,000 depending on each manager's position. The net bonus is payable if the Community's net earnings from providing resident services exceeds the corresponding budgeted amount by five percent or more as of December 31 and June 30 of each year. The President and CEO and the Chief Financial Officer are each eligible for $1,000 net bonus. SchJ_P01_S00_L07 Schedule J, Part I, Line 7 As part of the annual performance review process of the President and CEO, the Executive Committee of the Board of Directors at its discretion may approve the payment of an annual bonus based on the overall performance of the President and CEO compared to the strategic and operating goals of the Community. The President and CEO, at her discretion may approve the payment of an annual bonus for certain members of the Community's management team based on the performance of those persons compared to individual goals. A Northampton County Industrial Development Authority 231971754 663549NS8 2012-12-27 30753053 See Part VI 0 0 0 A 0 0 30754057 2149968 0 0 590500 0 0 1561063 20929503 5523023 1 0 0 1 A 0 1 1 1 0 0 0.003 0.003 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 SchK_P01_S00_L00f Schedule K, Part I, Column f A - The purpose of the issuance included (a) the current refunding of the Authority's Mortgage Revenue Bonds (Moravian Hall Square Project), Series of 1996 and the Authority's Mortgage Revenue Bonds (Moravian Hall Square Project), Series of 2002, the proceeds of which were used to finance or refinance the acquisition, construction improvement and equipping of the organizations's continuing care retirement community known as Moravian Hall Square located on the current campus and currently consisting of 129 independent living apartments, 86 personal care units, 61 nursing beds and common areas (the "Community"), (b) financing the renovation of personal care areas of the Community and other miscellaneous capital expenditures with respect to the Community located on the current campus, (c) financing the acquisition of approximately 45 acres of land at the future campus and the payment or reimbursement of certain preliminary expenditures with respect to planned new facilities to be located on such future campus, (d) the funding of a deposit to a debt service reserve fund, and (e) the payment of certain costs of issuance related ot the Authority's bonds. SchK_P02_S00_L11 Schedule K, Part II, Line 11 $20,808,745 to refund bonds issued in 1996 and 2002, and $120,758 for title fee and Northampton County Industrial Development Authority fee. F990_P06_S0A_L03 Form 990, Part VI, Section A, Line 3 Morningstar Senior Living, Inc. uses a management company to manage the community's dining service functions. Dining service managers are employed by the management company and report directly to the President and Chief Executive Officer of Morningstar Senior Living, Inc. All other dining staff are employed by Morningstar Senior Living, Inc. F990_P06_S0A_L07a Form 990, Part VI, Section A, Line 7a The Moravian Church at its Eastern District Synod directly elects four members to the Morningstar Senior Living Board and the Eastern District Executive Board elects another four members. The remaining up to 16 additional board members are elected from the greater community at large, based upon their professional expertise. F990_P06_S0B_L11b Form 990, Part VI, Section B, Line 11b The Form 990 and related schedules are prepared by in-house accounting staff and reviewed by the Chief Financial Officer and the President and Chief Executive Officer. The reviewed Form 990 and related schedules are presented to the Finance and Audit Review Committee of the Board of Directors for approval prior to filing. After approval by the Finance and Audit Review Committee and before filing, the Form 990 and related schedules are provided to the Board of Directors. F990_P06_S0B_L12c Form 990, Part VI, Section B, Line 12c Annually, each Board member, officer, and key employee is given a copy of the Morningstar Senior Living, Inc. Conflict of Interest and Confidentiality Statement as well as related questionnaire to be completed and signed. The questionnaire requires each signer to list businesses, in which the signer or spouse is a member, employee, or owner with which Morningstar Senior Living, Inc. might reasonably enter into a transaction, as well as any other relationship or activity that might give rise to a conflict of interest. If a Board member has a significant financial interest in a transaction upon which action is to be taken or withheld by the Board, the Policy does not permit such Board member to vote on or use any personal influence regarding such matter. If any officer or key employee has a significant financial or other interest in a transaction, the President and Chief Executive Officer in conjunction with the Board must approve the transaction. F990_P06_S0B_L15 Form 990, Part VI, Section B, Line 15 The compensation of the President and Chief Executive Officer is determined annually as a result of a performance review process chaired by the Chairperson of the Board of Directors. This process involves the Board's Executive Committee members (comprised of the officers of the Board; one additional board member appointed to this committee as an "at large" member; and the President of the Eastern District of the Moravian Church). The performance review process for the President and Chief Executive Officer focuses upon the achievement (or lack thereof) of agreed upon strategic and operating performance goals for Morningstar Senior Living, Inc. The compensation of the Chief Financial Officer and the other key employees is determined by a performance review/evaluation tool and scoring process (Leadership Development Plan) completed by the President and Chief Executive Officer. F990_P06_S0C_L19 Form 990, Part VI, Section C, Line 19 Morningstar Senior Living, Inc. makes its governing documents, conflict of interest policy, and financial statements available to the public upon written request. Morningstar Senior Solutions Inc 175 West North Street Nazareth PA 18064 461046466 Home Care and Care Management PA 501(c)(3) 9 Morningstar Senior Living Inc 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 Morningstar Senior Solutions Inc a-i 4387 Accrual method, based on terms of the Line of Credit Agreement. Morningstar Senior Solutions Inc d 590757 Accrual method, based on cash value.