BRETHREN HOME COMMUNITY: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- BRETHREN HOME COMMUNITY (EIN 23-1409664)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-02-12
- IRS object ID
- 201300439349301115
- Schema version
- 2011v1.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule J
- Schedule K
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-02-12T13:00:03-06:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 232932984 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PARENTEBEARD LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1650 MARKET STREET SUITE 4500 | AddressLine1 |
| City | PHILADELPHIA | City |
| State | PA | State |
| ZIP Code | 19103 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 231409664 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE BRETHREN HOME COMMUNITY (DBA | BusinessNameLine1 |
| Business Name Line2 | CROSS KEYS VILLAGE - TBHC) | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | BRET | NameControl |
| Phone | 7176242161 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2990 CARLISLE PIKE | AddressLine1 |
| City | NEW OXFORD | City |
| State | PA | State |
| ZIP Code | 17350 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KENT SHISLER | Name |
| Title | VP OF FINANCE | Title |
| Phone | 7176242161 | Phone |
| Date Signed | 2013-02-12 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JULIUS C GREEN CPA JD | Name |
| PTIN | P00350393 | PTIN |
| Phone | 2159720701 | Phone |
| Date Prepared | 2013-02-11 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JEFFREY M EVANS | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2990 CARLISLE PIKE | AddressLine1 |
| City | NEW OXFORD | City |
| State | PA | State |
| ZIP Code | 17350 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 43832463 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.CROSSKEYSVILLAGE.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1908 | YearFormation |
| State Legal Domicile | PA | StateLegalDomicile |
| Activity Or Mission Description | THE BRETHREN HOME COMMUNITY PROVIDES HEALTH CARE AND RESIDENTIAL HOUSING TO ELDERLY INDIVIDUALS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 13 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 12 | NbrIndependentVotingMembers |
| Total Nbr Employees | 868 | TotalNbrEmployees |
| Total Nbr Volunteers | 786 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 729566 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 694295 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 40148118 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 39939018 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 1239807 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1030227 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 359008 | OtherRevenuePriorYear |
| Other Revenue Current Year | 334806 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 42476499 | TotalRevenuePriorYear |
| Total Revenue Current Year | 41998346 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 15500 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 24139973 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 26382169 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 15309666 | OtherExpensePriorYear |
| Other Expenses Current Year | 15163795 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 39465139 | TotalExpensesPriorYear |
| Total Expenses Current Year | 41545964 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 3011360 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 452382 | RevenuesLessExpensesCY |
| Total Assets BOY | 133280684 | TotalAssetsBOY |
| Total Assets EOY | 129574287 | TotalAssetsEOY |
| Total Liabilities BOY | 78128641 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 76783954 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 55152043 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 52790333 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | CROSS KEYS VILLAGE - THE BRETHREN HOME COMMUNITY, A VESSEL FOR CHRISTIAN MINISTRY REFLECTING THE CHURCH OF THE BRETHREN VALUE OF COMPASSIONATE SERVICE, PROMOTES HEALTH AND WHOLENESS, PROVIDES NURSING CARE, REHABILITATION SERVICES, AND ADULT RESIDENTIAL HOUSING TO INDIVIDUALS OF ALL FAITHS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 8277482 | Expense |
| Revenue | 8892129 | Revenue |
| Description | RESIDENTIAL LIVING- PROVIDE COMPREHENSIVE, INDEPENDENT LIVING SERVICES FOR AGING PEOPLE. PROVIDE LIFELONG LEARNING OPPORTUNITIES TO ENGAGE RESIDENTS IN MENTAL, CULTURAL AND SPIRITUAL ACTIVITIES PROMOTING OVERALL WELLNESS. TOTAL CENSUS DAYS FOR THIS PROGRAM DURING THE JUNE 30, 2012 FISCAL YEAR WAS 199,395. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 24770921 | Expense |
| Revenue | 26610292 | Revenue |
| Description | NURSING - PROVIDE QUALITY NURSING CARE IN A COMFORTABLE HEALTH CARE CENTER. IMPLEMENTED ELECTRONIC HEALTH RECORD (EHR) AND ELECTRONIC MEDICINE ADMINISTRATION RECORD (EMAR) TO IMPROVE EFFICIENCY AND ACCURACY OF CARE DELIVERY. TOTAL CENSUS DAYS FOR THE PROGRAM WAS 94,359. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 4129928 | Expense |
| Revenue | 4436597 | Revenue |
| Description | PERSONAL CARE AND ADULT DAY SERVICES - PROVIDE INTERMEDIATE LEVEL OF CARE WHEN INDIVIDUALS NEED HELP WITH SOME ACTIVITIES OF DAILY LIVING, BUT DO NOT REQUIRE 24 HOUR SKILLED NURSING CARE. THESE PROGRAMS PROVIDED 34,437 CENSUS DAYS OF SERVICE DURING THE YEAR. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | THE COMMUNITY MAINTAINS RECORDS TO IDENTIFY AND MONITOR THE LEVEL OF CHARITY CARE IT PROVIDES. THE ESTIMATED COSTS OF PROVIDING CHARITY CARE ARE BASED UPON THE DIRECT AND INDIRECT COSTS IDENTIFIED WITH THE SPECIFIC CHARITY CARE SERVICES PROVIDED. THE LEVEL OF CHARITY CARE PROVIDED BY THE COMMUNITY AMOUNTED TO $823,258. THE COMMUNITY PROVIDES SERVICES TO MEDICAL ASSISTANCE AND MEDICARE BENEFICIARIES AT RATES DIFFERENT FROM ITS ESTABLISHED CHARGES. THE TOTAL DIFFERENCES RELATED TO THESE SERVICES WERE $3,698,827. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 37178331 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 1 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 1 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 1 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 57 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 868 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 13 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 12 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | PA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEFFREY M EVANS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7176242161 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2990 CARLISLE PIKE | AddressLine1 |
| City | NEW OXFORD | City |
| State | PA | State |
| ZIP Code | 17350 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (14 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| WAYNE T SCOTT | ||||||
| TREASURER | 1.00 | X | X | 0 | 0 | 0 |
| BRETT A HOFFACKER | ||||||
| CHAIR | 1.00 | X | X | 0 | 0 | 0 |
| ROSEMARY L STONER | ||||||
| SECRETARY | 1.00 | X | X | 0 | 0 | 0 |
| LEROY M KEENEY | ||||||
| VICE CHAIR | 1.00 | X | X | 0 | 0 | 0 |
| JACOB E HERSHEY | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| BONNIE G FERRENCE | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JAMES W BALTHASER | ||||||
| ASST SEC/TREASURER | 1.00 | X | 0 | 0 | 0 | |
| JULIA T HITCHCOCK | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JENNIFER W BOWES | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| VERNON KING | ||||||
| PRESIDENT/CEO | 40.00 | X | X | 160053 | 0 | 11477 |
| DONALD N ZIGLER | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| PAUL E SCHILDT | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| MELVIN FLEMING | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| KENT A SHISLER | ||||||
| VP OF FINANCE | 40.00 | X | 98369 | 0 | 21223 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 258422 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 32700 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| KIMPLE CARPET LLC | |||||
| 1064 BIGLERVILLE ROAD | GETTYSBURG | PA | 17325 | FLOOR FURNISHINGS/FLOORING | 268288 |
| CB FLOORING LLC | |||||
| 9515 GERWIG LANE SUITE 130 | COLUMBIA | MD | 21046 | FLOOR FURNISHINGS/FLOORING | 240955 |
| TRANE | |||||
| 3600 PAMMEL CREEK ROAD | LACROSSE | WI | 546017599 | HVAC MAINTENANCE | 159405 |
| MOREFIELD COMMUNICATIONS | |||||
| 35 NORTH 35TH STREET | CAMP HILL | PA | 17011 | TELECOMMUNICATIONS | 156447 |
| ANSTEY HODGE ADVERTISING | |||||
| 120 COMMONWEALTH AVE NE | ROANOKE | VA | 240161919 | MARKETING CONSULTANTS | 151495 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 6 | NumberOfContractorsGT100K |
| Related Organizations | 694295 | RelatedOrganizations |
| Total Contributions | 694295 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | RESIDENT AND PATIENT S | Description |
| Business Code | 623000 | BusinessCode |
| Total Revenue Column | 39939018 | TotalRevenueColumn |
| Related Or Exempt Function Income | 39939018 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 39939018 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 965305 | TotalRevenueColumn |
| Exclusion | $965,305 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 338986 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 258012 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 80974 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 80974 | TotalRevenueColumn |
| Exclusion | $80,974 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1629510 | Securities |
| Other | 11517 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1473704 | Securities |
| Other | 102401 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 155806 | Securities |
| Other | -90884 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 64922 | TotalRevenueColumn |
| Exclusion | $64,922 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|---|
| BEAUTY/BARBER SHOP | 623000 | 141440 | $141,440 | |
| SPECIAL FUNCTIONS INCO | 623000 | 80348 | $80,348 | |
| BED RENTAL DME | 900099 | 9830 | 9830 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 22214 | TotalRevenueColumn |
| Exclusion | $22,214 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 253832 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 41998346 | TotalRevenueColumn |
| Related Or Exempt Function Income | 39948848 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $1,355,203 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 299583 | Total |
| Program Services | 174751 | ProgramServices |
| Management And General | 124832 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19804711 | Total |
| Program Services | 17863723 | ProgramServices |
| Management And General | 1940988 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 657384 | Total |
| Program Services | 575479 | ProgramServices |
| Management And General | 81905 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3462653 | Total |
| Program Services | 3119797 | ProgramServices |
| Management And General | 342856 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2157838 | Total |
| Program Services | 1987211 | ProgramServices |
| Management And General | 170627 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40094 | Total |
| Management And General | 40094 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 36532 | Total |
| Management And General | 36532 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2025 | Total |
| Management And General | 2025 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 118490 | Total |
| Management And General | 118490 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 294557 | Total |
| Program Services | 146244 | ProgramServices |
| Management And General | 148313 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 53550 | Total |
| Management And General | 53550 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3864273 | Total |
| Program Services | 3346035 | ProgramServices |
| Management And General | 518238 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 254310 | Total |
| Management And General | 254310 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3587700 | Total |
| Program Services | 3263613 | ProgramServices |
| Management And General | 324087 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 111614 | Total |
| Program Services | 89358 | ProgramServices |
| Management And General | 22256 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5812698 | Total |
| Program Services | 5812698 | ProgramServices |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| MAINTENANCE EXPENSE | 365615 | 365615 | |
| HEALTH CARE AND MEDICAL | 250482 | 250482 | |
| PROFESSIONAL GROWTH | 92260 | 36219 | 56041 |
| DUES, LICENSES, & SUBSC | 82156 | 18108 | 64048 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 197439 | Total |
| Program Services | 128998 | ProgramServices |
| Management And General | 68441 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 41545964 | Total |
| Program Services | 37178331 | ProgramServices |
| Management And General | 4367633 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3195 | BOY |
| EOY | 3184 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1633549 | BOY |
| EOY | 2404100 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5683387 | BOY |
| EOY | 3569221 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 522681 | BOY |
| EOY | 533697 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 134976449 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 69245680 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 68777537 | BOY |
| EOY | 65730769 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 36099631 | BOY |
| EOY | 37231202 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 264783 | BOY |
| EOY | 264783 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19802308 | BOY |
| EOY | 19393656 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 250590 | BOY |
| EOY | 222474 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 243023 | BOY |
| EOY | 221201 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 133280684 | BOY |
| EOY | 129574287 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3839002 | BOY |
| EOY | 4465447 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27895501 | BOY |
| EOY | 26509375 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 42935000 | BOY |
| EOY | 40535000 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 100180 | BOY |
| EOY | 83483 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3358958 | BOY |
| EOY | 5190649 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 78128641 | BOY |
| EOY | 76783954 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 46261651 | BOY |
| EOY | 44189586 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3315361 | BOY |
| EOY | 3149744 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5575031 | BOY |
| EOY | 5451003 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 55152043 | BOY |
| EOY | 52790333 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 133280684 | BOY |
| EOY | 129574287 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 452382 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -2814092 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1607278 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1331532 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 557528 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 729566 | CurrentTaxYearMinus1Year |
| Current Tax Year | 694295 | CurrentTaxYear |
| Total | 4920199 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 33693385 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 36717807 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 38949532 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 40148118 | CurrentTaxYearMinus1Year |
| Current Tax Year | 39939018 | CurrentTaxYear |
| Total | 189447860 | Total |
Gross Receipts From Non UBI GrossReceiptsFromNonUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 226623 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 277147 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 286346 | CurrentTaxYearMinus1Year |
| Current Tax Year | 253832 | CurrentTaxYear |
| Total | 1043948 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 35300663 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 38275962 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 39784207 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 41164030 | CurrentTaxYearMinus1Year |
| Current Tax Year | 40887145 | CurrentTaxYear |
| Total | 195412007 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 195412007 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1605129 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 847419 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 830206 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1019743 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1304291 | CurrentTaxYear |
| Total | 5606788 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1605129 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 847419 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 830206 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1019743 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1304291 | CurrentTaxYear |
| Total | 5606788 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 36905792 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 39123381 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 40614413 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 42183773 | CurrentTaxYearMinus1Year |
| Current Tax Year | 42191436 | CurrentTaxYear |
| Total | 201018795 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.97210 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.97170 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.02790 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.02830 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | Volunteers |
| Paid Staff Or Management | 0 | PaidStaffOrManagement |
| Media Advertisements | 0 | MediaAdvertisements |
| Mailings Members | 0 | MailingsMembers |
| Publications Or Broadcast | 0 | PublicationsOrBroadcast |
| Grants Other Organizations | 0 | GrantsOtherOrganizations |
| Direct Contact Legislators | 0 | DirectContactLegislators |
| Rallies Demonstrations | 0 | RalliesDemonstrations |
| Other Activities | 1 | OtherActivities |
| Other Activities | $2,025 | OtherActivitiesAmount |
| Total Lobbying Expenditures IIB | 2025 | TotalLobbyingExpendituresIIB |
| Not Described In501c3 | 0 | NotDescribedIn501c3 |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | EXPLANATION OF LOBBYING ACTIVITIES: | Identifier |
| Return Reference | PART II-B, LINE 1: | ReturnReference |
| Explanation | THE BRETHREN HOME COMMUNITY PAYS DUES TO THE ORGANIZATIONS LEADING AGE AND LEADING AGE PA. A PORTION OF THE DUES PAID TO THESE ORGANIZATIONS IS ALLOCABLE TO LOBBYING EXPENSES. THE TOTAL AMOUNT OF DUES PAID BY THE BRETHREN HOME COMMUNITY THAT IS ALLOCABLE TO LOBBYING IS $2,025. | Explanation |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtc |
| Included On FS | 1 | IncludedOnFS |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2198169 | OtherCostOrOtherBasis |
| Book Value | 2198169 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 109220076 | OtherCostOrOtherBasis |
| Depreciation | 52456014 | Depreciation |
| Book Value | 56764062 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 11796872 | OtherCostOrOtherBasis |
| Depreciation | 9172231 | Depreciation |
| Book Value | 2624641 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 11761332 | OtherCostOrOtherBasis |
| Depreciation | 7617435 | Depreciation |
| Book Value | 4143897 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 65730769 | TotalOfBookValueLandBuildings |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | INTEREST IN NET ASSETS OF THE BRETHREN HOME FOUNDATION | Description |
| Book Value | 19393656 | BookValue |
| Method Of Valuation | C | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Program Related | 19393656 | TotalOfBookValueProgramRelated |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| OTHER LIABILITIES | $44,675 |
| INTEREST RATE SWAP AGREEMENT | $3,883,792 |
| ENTRANCE FEES PAYABLE | $1,262,182 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 5190649 | TotalOfAmounts |
| Total Revenue | 41998346 | TotalRevenue |
| Total Expenses | 41545964 | TotalExpenses |
| Excess Or Deficit For Year | 452382 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -845602 | NetUnrealizedGLOnInvestments |
| Other | -$1,968,490 | OtherAmount |
| Total Adjustments | -2814092 | TotalAdjustments |
| Excess Or Deficit Per FS | -2361710 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 39442266 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -845602 | NetUnrealizedGainsInvestments |
| Other Revenues | -1968490 | OtherRevenues |
| Revenue Not Rptd F990 | -2814092 | RevenueNotRptdF990 |
| Revenue Subtotal | 42256358 | RevenueSubtotal |
| Other Revenues Not Included | -258012 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | -258012 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 41998346 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 41803976 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 258012 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 258012 | ExpensesNotRptdF990 |
| Expenses Subtotal | 41545964 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 41545964 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| PART IV, LINE 2B: | THE BRETHREN HOME COMMUNITY HOLDS RESIDENT FUNDS IN A CUSTODIAL ACCOUNT. RESIDENTS MAY CHOOSE TO DEPOSIT FUNDS IN THE "RESIDENT'S BANK". FUNDS ARE MAINTAINED IN A SEPARATE ACCOUNT EARNING INTEREST IF THE BALANCE IS AT LEAST $50. STATEMENTS ARE PROVIDED ON A MONTHLY BASIS. ANY BALANCE REMAINING AT DEATH OR DISCHARGE IS RETURNED WITHIN 30 DAYS. | |
| PART X: | THE ORGANIZATION FOLLOWS THE PROVISIONS OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WHICH PRESCRIBES 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. THE PROVISION ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, AND DISCLOSURES. MANAGEMENT HAS DETERMINED THAT THESE PROVISIONS DO NOT HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. THE COMMUNITY'S FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS FOR THE YEARS ENDED JUNE 30, 2011, 2010, AND 2009 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: |
| CHANGE IN VALUE OF INTEREST RATE SWAP AGREEMENT -1,559,838. CHANGE IN INTEREST OF NET ASSETS OF AFFILIATES -408,652. TOTAL TO SCHEDULE D, PART XI, LINE 8: -1,968,490. | PART XI, LINE 8 - OTHER ADJUSTMENTS: | |
| CHANGE IN VALUE OF INTEREST RATE SWAP AGREEMENT -1,559,838. CHANGE IN INTEREST OF NET ASSETS OF AFFILIATES -408,652. | PART XII, LINE 2D - OTHER ADJUSTMENTS: | |
| RENTAL EXPENSES -258,012. | PART XII, LINE 4B - OTHER ADJUSTMENTS: | |
| RENTAL EXPENSES 258,012. | PART XIII, LINE 2D - OTHER ADJUSTMENTS: |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | VERNON KING | NamePerson |
| Base Compensation Filing Org | 138053 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 22000 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 6488 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 4989 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 171530 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ADAMS COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 232988777 | IssuerEIN |
| CUSIP Number | 006116AL1 | CUSIPNumber |
| Date Issued | 2007-11-20 | DateIssued |
| Issue Price | 50275000 | IssuePrice |
| Description Of Purpose | REFI EXISTING TAX-EXEMPT BONDS & CONSTRCTN OF RESDNTL APRTMNTS/WELLNESS CNTR | DescriptionOfPurpose |
| Defeased | 0 | Defeased |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Pool Financing | 0 | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amount Retired | 9740000 | AmountRetired |
| Total Proceeds | 50275000 | TotalProceeds |
| Capitalized Interest | 787859 | CapitalizedInterest |
| Issuance Costs From Proceeds | 318142 | IssuanceCostsFromProceeds |
| Credit Enhancement | 919321 | CreditEnhancement |
| Capital Expenditures | 18537902 | CapitalExpenditures |
| Other Spent Proceeds | 30878814 | OtherSpentProceeds |
| Year Of Subst Completion | 2009 | YearOfSubstCompletion |
| Current Refunding | 1 | CurrentRefunding |
| Advance Refunding | 1 | AdvanceRefunding |
| Final Allocation Made | 1 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 1 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 0 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 0 | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Post Issuance Compliance Procdrs | 1 | PostIssuanceComplianceProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8038 T Filed | 0 | Form8038TFiled |
| Variable Rate Issue | 1 | VariableRateIssue |
| Hedge Identified In Books And Recds | 1 | HedgeIdentifiedInBooksAndRecds |
Name Of Hedge Provider NameOfHedgeProvider
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WELLS FARGO BANK | BusinessNameLine1 |
| Business Name Line2 | NA | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 25.000000000000 | TermOfHedge |
| Superintegrated Hedge | 0 | SuperintegratedHedge |
| Hedge Terminated | 0 | HedgeTerminated |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | 0 | GrossProceedsInvested |
| Exception To Rebate | 0 | ExceptionToRebate |
Form990 Schedule K Part VI Form990ScheduleKPartVI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PART V | Identifier |
| Return Reference | PROCEDURES TO UNDERTAKE CORRECTIVE ACTION | ReturnReference |
| Explanation | THE ORGANIZATION EXPECTS TO ADOPT A WRITTEN POLICY FOR ITS TAX-EXEMPT DEBT DURING ITS PRESENT FISCAL YEAR. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE BRETHREN HOME FOUNDATION SERVES AS THE MEMBER OF THE BRETHREN HOME COMMUNITY. | |
| FORM 990, PART VI, SECTION A, LINE 7A | THE BRETHREN HOME FOUNDATION IS THE CONTROLLING CORPORATION AND SERVES AS THE "MEMBER" OF CROSS KEYS VILLAGE - THE BRETHREN HOME COMMUNITY. THE BOARD OF DIRECTORS OF THE BRETHREN HOME FOUNDATION ELECTS THE MAJORITY OF THE BOARD MEMBERS OF CROSS KEYS VILLAGE - THE BRETHREN HOME COMMUNITY. | |
| FORM 990, PART VI, SECTION A, LINE 7B | CROSS KEYS VILLAGE - THE BRETHREN HOME COMMUNITY: THE BOARD OF DIRECTORS OF THE CONTROLLING CORPORATION, THE BRETHREN HOME FOUNDATION, IS REQUIRED TO APPROVE AMENDMENTS TO ARTICLES OF INCORPORATION AND CHANGES TO BYLAWS OF CROSS KEYS VILLAGE - THE BRETHREN HOME COMMUNITY. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS REVIEWED BY THE SENIOR FINANCIAL ACCOUNTANT, THE DIRECTOR OF ACCOUNTING SERVICES, AND VICE PRESIDENT OF FINANCE BEFORE IT IS SHARED WITH THE PRESIDENT/CEO. THE FINAL VERSION OF THE FORM 990 WILL THEN BE DISTRIBUTED TO EACH BOARD MEMBER FOR REVIEW AND COMMENT PRIOR TO FILING WITH THE IRS. | |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION HAS A BOARD CONFLICT OF INTEREST POLICY WHICH REQUIRES ANNUAL DISCLOSURE AND CERTIFICATION BY BOARD MEMBERS OF COMPLIANCE WITH THE POLICY. IN ADDITION, ALL EMPLOYEES RECEIVE ANNUAL CORPORATE COMPLIANCE TRAINING WHICH INCLUDES THE CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO CERTIFY THEY ARE IN COMPLIANCE WITH THE CORPORATE COMPLIANCE PLAN. THE COMPLIANCE PLAN COVERS EMPLOYEES, VENDORS, CONTRACTORS, VOLUNTEERS, DIRECTORS AND OFFICERS. ANY POTENTIAL CONFLICT OF INTEREST ISSUES WHICH MAY ARISE ARE REVIEWED BY THE CORPORATE COMPLIANCE LIAISON OR COMPLIANCE OFFICE, AND APPROPRIATE SAFEGUARDS ARE PUT IN PLACE. | |
| FORM 990, PART VI, SECTION B, LINE 15 | SALARY FOR THE CEO IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS' EXECUTIVE COMMITTEE WITH COMPARISONS MADE TO AN ANNUAL SALARY SURVEY OF SIMILAR NON-PROFIT ORGANIZATIONS IN PENNSYLVANIA. THE DECISION IS DOCUMENTED IN THE EXECUTIVE COMMITTEE MINUTES. A SIMILAR PROCESS IS USED FOR OTHER KEY EMPLOYEES WITH THE REVIEW BEING DONE BY THE VICE PRESIDENT OF HUMAN RESOURCES IN CONSULTATION WITH THE CEO AND VICE PRESIDENT OF FINANCE. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. | |
| FORM 990, PART XI, LINE 5: | NET UNREALIZED LOSSES ON INVESTMENTS: -845,602. CHANGE IN VALUE OF INTEREST RATE SWAP AGREEMENT -1,559,838. CHANGE IN INTEREST OF NET ASSETS OF AFFILIATES -408,652. TOTAL TO FORM 990, PART XI, LINE 5: -2,814,092. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990 PAGE 12, PART XII, LINE 2C | THE PROGRAM AND FINANCE COMMITTEE, WHICH CONSISTS OF BOARD MEMBERS, FUNCTIONS IN THE ROLE OF THE AUDIT COMMITTEE. THIS COMMITTEE RECEIVES THE PROPOSAL(S) FOR AUDIT SERVICES ANNUALLY AND TAKES ACTION TO APPROVE ENGAGING THE AUDIT FIRM. THE VICE PRESIDENT OF FINANCE GIVES REGULAR UPDATES TO THE COMMITTEE AS THE AUDIT PROGRESSES. THE COMPLETED AUDIT REPORT AND RELATED REPORTING ITEMS ARE PRESENTED BY THE AUDITORS TO THE FULL BOARD OF DIRECTORS. IN ADDITION, THE AUDITORS MEET IN PRIVATE WITH THE BOARD WITH STAFF MEMBERS NOT PRESENT, TO ADDRESS ANY QUESTIONS THE BOARD HAS IN REGARDS TO THE AUDIT. THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS. | AUDIT OVERSIGHT: |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE BRETHREN HOME FOUNDATION | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2990 CARLISLE PIKE PO BOX 128 | AddressLine1 |
| City | NEW OXFORD | City |
| State | PA | State |
| ZIP Code | 17350 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 232454835 | EIN |
| Primary Activities | FUNDRAISING ACTIVITIES | PrimaryActivities |
| Legal Domicile State | PA | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | 7 | PublicCharityStatus |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | 0 | ControlledOrg |
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE BRETHREN MANAGEMENT SERVICES CORP | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 128 | AddressLine1 |
| City | NEW OXFORD | City |
| State | PA | State |
| ZIP Code | 17350 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 222426313 | EIN |
| Primary Activity | PROPERTY MANAGEMENT SVC. | PrimaryActivity |
| Legal Domicile State | PA | LegalDomicileState |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE BRETHREN HOME FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Entity | C | TypeOfEntity |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 1 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 1 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |