2013-02-13T10:59:16-07:00 2012-06-30 990 2011-07-01 222717623 MORNINGSTAR SENIOR LIVING INC MORN 6107461000 175 West North Street Nazareth PA 180641410 Susan Drabic 6107461000 2013-02-13 2011 2016-03-07 17:11:31Z Susan Drabic 175 West North Street Nazareth PA 180641410 24494962 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. 21 20 419 252 45666 0 200383 220017 17919622 18696326 448164 396316 79701 72402 18647870 19385061 0 0 0 0 9358550 9846839 0 0 86410 8602563 9349898 17961113 19196737 686757 188324 49696537 49392231 37806583 37877043 11889954 11515188 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 6570538 8119084 Nursing home care: Skilled nursing, therapeutic services and medical supplies. (58 residents) 5490453 0 5726637 Senior residential facilities programs: Personal care units, including a specialized dementia unit providing a safe and supervised living environment for residents. (78 residents) 4081488 0 4850605 Senior residential facilities programs: Apartment residents purchase a continuing care contract giving them the financial security that their future healthcare needs will be met. (139 residents) 0 0 0 16142479 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 72 0 1 419 1 1 1 0 0 0 0 1 1 0 0 0 1 1 0 X 21 20 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 X X 0 0 0 Cynthia Di Renzo 1 X X 0 0 0 Dr Alma Miles 1 X X 0 0 0 Rev David Bennett 1 X 0 0 0 James Chrin 1 X 0 0 0 Jan Christensen 1 X 0 0 0 Rev Hopeton Clennon 1 X 0 0 0 Darrell Crook 1 X 0 0 0 Rev Dr Christian Eichorn 1 X 0 0 0 Deborah M Esposito 1 X 0 0 0 Shirley Flagler 1 X 0 0 0 John Gardner 1 X 0 0 0 Casey Hoch 1 X 0 0 0 Margaret Krawiec 1 X 0 0 0 Dr Victor Lesky 1 X X 0 0 0 Jo Marie Mariano 1 X 0 0 0 Dr James Martin 1 X 0 0 0 Rev Mary D Matz 1 X 0 0 0 Peter Miller 1 X 0 0 0 Father Joseph Tobias 1 X 0 0 0 Ralph J Wanamaker Jr 1 X 0 0 0 Susan C Drabic 50 X 207153 0 24960 Christopher T Hunt 50 X 138272 0 28626 Pollyanna Franks 50 X 136224 0 25610 Monica Bustamante 50 X 111526 0 20389 593175 0 99585 4 0 1 0 Allied Building Corp 574 main Street Suite 200 Bethlehem PA 18018 Building contractor 862291 R A W Corporation 2222 Sullivan Trail Easton PA 18040 Therapy 602870 Sodexo Operations LLC 10 Earhart Drive Williamsville NY 14221 Professional Food Mgmt 454686 Hanover Engineering Associates Inc 252 Broadhead Road Suite 100 Bethlehem PA 180178944 Engineering 232333 SFCS Inc 305 S Jefferson Street Roanoke VA 240112003 Architect 122099 5 0 0 33511 0 0 186506 4902 220017 Skilled Nursing Services 623000 8119084 8119084 0 0 Personal Care Services 623000 5726637 5726637 0 0 Independent Living Services 623000 4850605 4850605 0 0 0 0 0 0 18696326 344041 0 0 344041 0 0 0 0 0 0 0 0 34641 0 6699 0 27942 0 27942 0 0 27942 5135221 0 5082946 0 52275 0 52275 0 0 52275 19050 33511 20256 -1206 0 -1206 Catering Services 722320 31628 0 31628 0 Maintenance Services 811000 14038 0 14038 0 0 0 0 0 45666 19385061 18696326 45666 423052 0 0 0 0 0 0 0 0 401161 0 401161 0 0 0 0 0 7587310 6520754 1009846 56710 211956 152706 55393 3857 1093649 864617 212300 16732 552763 462739 87145 2879 508500 500565 7935 0 47383 0 47383 0 82300 0 82300 0 0 0 0 0 0 0 63523 0 63523 0 894360 825880 68480 0 198791 537 198254 0 225620 48988 171453 5179 121660 0 121660 0 0 0 0 0 1245909 1245909 0 0 56913 38703 18194 16 0 0 0 0 80348 33134 47055 159 1275433 1275433 0 0 0 0 0 0 2205192 2161088 44104 0 131201 31296 99905 0 Food 886321 869036 16757 528 Supplies 442648 442065 583 0 Pharmaceuticals 247403 247403 0 0 Repairs and Maintenance 241173 241173 0 0 395220 180453 214417 350 19196737 16142479 2967848 86410 3445725 3022296 0 0 21396 42462 729110 906891 0 0 0 0 0 0 0 0 1689913 1520097 57700281 28611738 27859249 29088543 15919474 14780289 31544 31544 0 0 0 0 126 109 49696537 49392231 2077384 2189982 0 0 8992384 10033346 25177219 24319850 0 0 0 0 0 0 0 0 1559596 1333865 37806583 37877043 X 11342245 10867526 355543 455496 192166 192166 11889954 11515188 49696537 49392231 X 188324 -563090 X 0 1 1 X 0 X 367283 494354 336127 200383 220017 1618164 15722135 16952283 17065938 17919622 18696326 86356304 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 16089418 17446637 17402065 18120005 18916343 87974468 253499 330009 167341 44229 0 795078 845022 1171843 1008247 1622901 2008873 6656886 1098521 1501852 1175588 1667130 2008873 7451964 80522504 1050916 463094 345332 356750 378682 2594774 0 0 0 0 0 0 1050916 463094 345332 356750 378682 2594774 0 0 0 0 0 0 0 0 0 0 0 0 17140334 17909731 17747397 18476755 19295025 90569242 0.88907 0.88927 0.02865 0.03528 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 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 0.7799 0.1402 0.0799 0 0 0 789249 789249 0 46706445 22281685 24424760 0 0 0 0 0 5878370 4623355 1255015 0 4326217 1706698 2619519 29088543 0 Refundable entrance fees 1289457 Entrance fee deposits 44408 1333865 19385061 19196737 188324 -563090 0 0 0 0 -563090 -374766 19348493 0 0 0 26955 26955 19321538 63523 0 63523 19385061 19160169 0 0 0 26955 26955 19133214 63523 0 63523 19196737 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 has been recognized by the Internal Revenue Service as a not-for-profit corporation as described in Section 501(c)(3) of the Internal Revenue Code ("Code") and is exempt from federal income taxes on related income pursuant to Section 501(a) of the Code. The Community 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 2012 or 2011. The Community's federal Return of Organization Exempt from Income Tax returns for the years ended June 30, 2011, 2010, and 2009 remain subject to examination by the Internal Revenue Service. SchD_P12_S00_L02d Schedule D, Part XII, Line 2d Direct rental expenses Form 990 Part VIII Line 6b $6,699. Direct expenses of fundraising events Form 990 Part VIII Line 8b $20,256. SchD_P13_S00_L02d Schedule D, Part XIII, Line 2d Direct rental expenses Form 990 Part VIII Line 6b $6,699. Direct expenses of fundraising events Form 990 Part VIII Line 8b $20,256. Golf Outing 28909 16759 12150 0 678 12005 323 0 577 Harvest of Friends 23652 16752 6900 0 0 0 4877 175 1621 0 52561 33511 19050 0 678 12005 5200 175 2198 20256 -1206 X X 0 0 0 0 0 1 0 1 0 Susan C Drabic 193298 0 5764 0 8091 0 15861 0 9098 0 232112 0 0 0 Christopher T Hunt 137260 0 952 0 60 0 7923 0 20703 0 166898 0 0 0 Pollyanna Franks 134397 0 1431 0 396 0 10637 0 14973 0 161834 0 0 0 Monica Bustamante 110713 0 723 0 90 0 6804 0 13585 0 131915 0 0 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. None meet the reporting thresholds None 0 None 0 F990_P00_S00_L0C Form 990, Header, Line C During the fiscal year ended June 30, 2011, the Board of Directors of Moravian Hall Square of Nazareth, PA, Inc. approved the change of its corporate name to Morningstar Senior Living, Inc. The name change was approved by the Pennsylvania Corporations Bureau and the Pennsylvania Department of Insurance effective October 1, 2011. 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. F990_P11_S00_L05 Form 990, Part XI, Line 5 Net unrealized losses on investments