2012-10-25T11:03:10-05:00 2012-03-31 410746749 CLIFTONLARSONALLEN LLP 101 N TRYON STREET SUITE 1000 CHARLOTTE NC 28246 990 2011-04-01 541150148 RAPPAHANNOCK WESTMINSTER-CANTERBURY INC RAPP 8044384000 132 LANCASTER DRIVE IRVINGTON VA 22480 PENNY SMITH 8044384000 2012-09-21 1 GREGORY W JOHNS P00535091 7049985200 2011 2016-02-24 21:20:13Z STUART A BUNTING 132 LANCASTER DRIVE IRVINGTON VA 22480 16391998 0 X WWW.EMBRACELIFEATRWC.ORG X 1980 VA RETIREMENT LIVING & HEALTH CARE 16 16 307 157 0 0 0 0 13721691 13839749 170203 164022 654338 537756 14546232 14541527 1990 5007 0 0 7048172 7741369 0 0 0 7166344 7219589 14216506 14965965 329726 -424438 39739115 38931017 46005090 45441191 -6265975 -6510174 X RAPPAHANNOCK WESTMINSTER-CANTERBURY IS A CHURCH-RELATED CONTINUING CARE RETIREMENT COMMUNITY COMMITTED TO PROVIDING THE HIGHEST QUALITY LIVING EXPERIENCE FOR SENIOR ADULTS. RW-C PROVIDES INDEPENDENT LIVING ACCOMMODATIONS AND SERVICES, ASSISTED LIVING AND NURSING HOME SERVICES TO RESIDENTS. RW-C ACCEPTS MEDICARE AND MEDICAID NURSING HOME RESIDENTS AND PROVIDES CARE AT COSTS THAT EXCEED PAYMENT FOR SERVICES. 0 0 13094369 5007 14270990 OPERATION OF A RESIDENTIAL HOME, INCLUDING 152 COTTAGES AND APARTMENTS, 38 ASSISTED LIVING SUITES AND ROOMS, AND 42 HEALTH CENTER ROOMS, FOR THE LIFE CARE OF AGED MEN AND WOMEN. SPONSOR EDUCATION AND OUTREACH PROGRAMS FOR RESIDENTS AND COMMUNITY PARTICIPANTS. 13094369 1 0 0 0 0 0 0 0 0 0 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 0 1 40 0 307 1 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 VA X X PENNY K SMITH 8044384000 132 LANCASTER DRIVE IRVINGTON VA 22480 CAMERON BLANDFORD 1.00 X 0 0 0 DR DAVID CHARLTON 1.00 X 0 0 0 REV DR THOMAS COYE 1.00 X 0 0 0 DEAN DORT 1.00 X 0 0 0 SEALE GEORGE 1.00 X 0 0 0 MANUEL HAYNIE 1.00 X 0 0 0 MARY LIB HOINKES 1.00 X 0 0 0 JEAN LIGHT 1.00 X 0 0 0 GEN WILLIAM LOUISELL 1.00 X 0 0 0 REV R CLAY MACAULAY 1.00 X 0 0 0 WILLIAM F REISNER 1.00 X 0 0 0 MARY KAY ROTERT 1.00 X 0 0 0 DR JACK RUSSELL 1.00 X 0 0 0 KAY VOSE 1.00 X 0 0 0 HUGH C WHITE III 1.00 X 0 0 0 CAPT THOMAS DENEGRE 1.00 X 0 0 0 STUART A BUNTING 36.00 X 162136 0 17220 JOHN C FITCH 25.00 X 80531 0 1044 MARY ANN CROCKER 40.00 X 115117 0 9120 KATHERINE A BAKER 40.00 X 33118 0 6311 PENNY K SMITH 36.00 X 66188 0 993 ELIZABETH R HARRIS 1.00 X 80218 0 8349 537308 0 43037 2 0 1 0 PREFESSIONAL BUILDERS LLC 2203 PETERS CREEK ROAD ROANOKE VA 24017 CONSTRUCTION WASTE WATER PLANT 1237424 COASTAL BUILDERS INC P O BOX 142 WHITE STONE VA 22578 CONSTRUCTION RENOVATION 789846 JOHNSON CONTROLS INC 2315 COMMERCE CENTER DRIVE STE D ROCKVILLE VA 23146 GENERAL SERVICE CONTRACT 168361 EAGLE FIRE INC 7459 WHITE PINE ROAD RICHOMOND VA 23237 FIRE ALARM SYSTEM REPLACEMENT 150630 WALTER C VIA ENTERPRISES INC P O BOX 592 WEST POINT VA 23181 PAVING CONTRACTOR 122203 6 RESIDENTIAL 623000 9262411 9262411 HEALTH CARE 623000 3689679 3689679 HOME CARE 621610 887659 887659 13839749 152699 152699 1861794 1850471 11323 11323 11323 ANCILLARY INCOME 623000 283661 283661 PHARMACY 623000 147580 147580 INTEREST IN FOUNDATION 900099 -116744 -116744 223259 223259 537756 14541527 14270990 0 270537 2390 2390 2617 2617 574345 155073 419272 5813360 5238055 575305 53993 38254 15739 827789 698783 129006 471882 394121 77761 608 608 41385 41385 85 85 12598 12598 490132 397054 93078 155549 155549 203162 105033 98129 40597 40597 844203 844203 24498 4690 19808 14876 9028 5848 1126963 1126963 2560207 2560207 171543 171543 DIETARY SUPPLIES 646991 646991 EQUIPMENT EXPENSES 358793 358793 PHARMACY EXPENSES 238232 238232 MEDICAL SUPPLIES 118333 118333 170834 170834 14965965 13094369 1871596 0 8344 2936 3994604 3183418 623431 473451 25000 149965 154342 5880 5899 58907616 33509960 25096913 25397656 1671095 1540808 2968708 2910737 19167 9167 5201008 5227603 39739115 38931017 2236554 1913905 24021216 24326933 19420000 18965000 9662 4131 317658 231222 46005090 45441191 X -8117256 -8478471 1019438 1136454 831843 831843 -6265975 -6510174 39739115 38931017 X -424438 180239 X X 0 1 1 X 0 X 12560716 13769564 12853418 13721691 14270990 67176379 12560716 13769564 12853418 13721691 14270990 67176379 97506 134222 229661 251176 341666 1054231 1592253 1240040 1964810 2799019 1791876 9387998 1689759 1374262 2194471 3050195 2133542 10442229 56734150 320807 203482 175680 170203 152699 1022871 320807 203482 175680 170203 152699 1022871 747998 212206 884610 654338 106515 2605667 13629521 14185252 13913708 14546232 14530204 70804917 0.80130 0.79460 0.01440 0.01710 X 1 85 85 0 EXPLANATION OF OTHER LOBBYING ACTIVITIES: PART II-B, LINE 1I: A PORTION OF ASSOCIATION DUES ARE ALLOCATED TOWARDS LOBBYING. 731431 731431 43581495 23694896 19886599 0 9704887 7364685 2340202 4889803 2450379 2439424 25397656 LIMITED USE ASSETS 2910737 F 2910737 DEFERRED FINANCING COSTS 354335 DUE FROM FOUNDATION 31995 BENEFICIAL INTEREST IN NET ASSETS OF FOUNDATION 4841273 5227603 DEPOSITS 192868 CAPITAL LEASE 38354 231222 14541527 14965965 -424438 63223 117016 180239 -244199 14604750 63223 63223 14541527 0 14541527 14965965 0 14965965 0 14965965 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: RW-C IS A TAX-EXEMPT ORGANIZATION AS DEFINED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. RW-C'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. RW-C IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. RW-C IS NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES. RW-C ADOPTED THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS IN ACCORDANCE WITH THE INCOME TAX STANDARD. THIS STANDARD PRESCRIBES RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THIS STANDARD HAD NO IMPACT ON RW-C'S FINANCIAL STATEMENTS FOR THE YEARS ENDED MARCH 31, 2012 AND 2011. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGES IN FOUNDATION TEMPORARILY RESTRICTED NET ASSETS 117,016. X X X 0 0 0 0 0 1 0 0 0 STUART A BUNTING 156136 0 0 0 6000 0 3080 0 14140 0 179356 0 0 0 PART I, LINE 6 PART OF CEO'S INCENTIVE IS CONTINGENT UPON ACTUAL REVENUE AND EXPENSE RELATIVE TO BUDGETED REVENUE AND EXPENSE. CHESAPEAKE TRUST COMPANY JEAN LIGHT IS A DIRECTOR OF RW-C AND AN OFFICER OF CHESAPEAKE TRUST COMPANY 2362926 CHESAPEAKE INVESTMENT GROUP MANAGES AN INVESTMENT ACCOUNT FOR RW-C. THE ENDING BALANCE AT MARCH 31, 2012 WAS $2,362,926. 0 FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PRESENTED TO THE FINANCE COMMITTEE FOR REVIEW AND APPROVAL. THE FORM 990 IS THEN PRESENTED TO THE BOARD OF DIRECTORS AS PART OF THE FINANCE COMMITTEE PRESENTATION BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C WE HAVE AN ACTIVE CORPORATE COMPLIANCE PROGRAM AND OFFICER. THE PROGRAM CONTAINS A DETAILED PROTOCOL TO ADDRESS/INVESTIGATE/TAKE ACTION FOR SUSPECTED AND/OR ACTUAL CONFLICTS OF INTEREST. FURTHER, TRUSTEES ARE REQUIRED TO COMPLETE ON AN ANNUAL BASIS THE CONFLICT OF INTEREST STATEMENT. IN ADDITION, THE ORGANIZATION'S PERSONNEL POLICIES, APPLICABLE TO ALL PERSONNEL, CONTAIN A SECTION REGARDING CONFLICT OF INTEREST. THE PROTOCOL BOTH IN THE PERSONNEL POLICIES AND THE CORPORATE COMPLIANCE PROGRAM OUTLINE A PROCESS FOR REVIEW AND ACTION. SUBSTANTIATED CONFLICTS OF INTEREST WILL RESULT IN DISCIPLINE UP TO AND INCLUDING TERMINATION FOR EMPLOYEES AND SANCTIONS UP TO AND INCLUDING REMOVAL FOR TRUSTEES. FORM 990, PART VI, SECTION B, LINE 15 CEO EVALUATION THE CEO'S PERFORMANCE AND COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD OF TRUSTEES AND ON A PERIODIC BASIS, IF APPROPRIATE, AS DETERMINED BY THE BOARD CHAIRMAN. THE ANNUAL REVIEW ADDRESSES COMPENSATION AND PERFORMANCE. THE PROCESS FOR DETERMINING COMPENSATION IS: -COMPENSATION DATA FOR COMPARABLE VIRGINIA EXECUTIVES IS OBTAINED AND USED AS A BENCHMARK. -INTERNAL COMPRESSION ISSUES AND ACCOMPLISHMENTS ARE TAKEN INTO CONSIDERATION. -BUDGET AND BUDGET CONSTRAINTS ARE TAKEN INTO CONSIDERATION. -A WAGE INCREASE AND OR INCENTIVE ARE DETERMINED BY THE BOARD OF TRUSTEES. THE PROCESS FOR JUDGING PERFORMANCE IS: -THE BOARD CHAIR OBTAINS INPUT AND FEEDBACK FROM INDIVIDUAL TRUSTEES USING A QUESTIONNAIRE OR BY OBTAINING DIRECT FEEDBACK COVERING SUBJECTS SUCH AS ACCOMPLISHMENT OF GOALS AND OBJECTIVES, STRENGTHS, ITEMS OF CONCERN, AND OTHER RELEVANT MATTERS PERTAINING TO CEO PERFORMANCE. -THIS INFORMATION IS REVIEWED AND SUMMARIZED BY THE BOARD CHAIR, REVIEWED AND DISCUSSED WITH THE BOARD IN AN EXECUTIVE SESSION, AND REVIEWED AND DISCUSSED WITH THE CEO ALSO IN AN EXECUTIVE SESSION OF THE BOARD. -THROUGHOUT THE YEAR, THE BOARD CHAIR SHARES FEEDBACK RECEIVED BY THE INDIVIDUAL TRUSTEES AND OR THE COMMUNITY WITH THE CEO. CEO LAST REVIEW DATE THE CEO'S PERFORMANCE AND COMPENSATION IS REVIEWED ON A FISCAL YEAR BASIS. RW-C'S FISCAL YEAR IS APRIL 1 THROUGH MARCH 31. OFFICER EVALUATION OFFICERS' PERFORMANCE AND COMPENSATION IS REVIEWED ANNUALLY BY THE CEO AND ON A PERIODIC BASIS, IF APPROPRIATE, AS DETERMINED BY THE CEO. THE ANNUAL REVIEW ADDRESSES COMPENSATION AND PERFORMANCE. THE PROCESS FOR DETERMINING COMPENSATION IS: -COMPENSATION DATA FOR COMPARABLE VIRGINIA EXECUTIVES IS OBTAINED AND USED AS A BENCHMARK. -INTERNAL COMPRESSION ISSUES AND ACCOMPLISHMENTS ARE TAKEN INTO CONSIDERATION. -BUDGET AND BUDGET CONSTRAINTS ARE TAKEN INTO CONSIDERATION. -A WAGE INCREASE AND OR INCENTIVE ARE DETERMINED BY THE CEO. THE PROCESS FOR JUDGING PERFORMANCE IS: -THE CEO CONDUCTS A FORMAL PERFORMANCE REVIEW USING THE ORGANIZATION'S PERFORMANCE REVIEW FORM AND BY PROVIDING SUPPORTING COMMENTARY COVERING SUBJECTS SUCH AS ACCOMPLISHMENT OF GOALS AND OBJECTIVES, STRENGTHS, ITEMS OF CONCERN, AND OTHER RELEVANT MATTERS PERTAINING TO OFFICER PERFORMANCE. -THIS INFORMATION IS REVIEWED DISCUSSED WITH THE OFFICER IN A PRIVATE SETTING. THE OFFICER IS ALSO AFFORDED THE OPPORTUNITY TO PROVIDE ANY VERBAL AND OR WRITTEN COMMENTS HE OR SHE FEELS IS APPROPRIATE TO THEIR FORMAL PERFORMANCE REVIEW. -THROUGHOUT THE YEAR, THE CEO SHARES FEEDBACK RECEIVED BY THE INDIVIDUAL TRUSTEES, THE COMMUNITY, AND STAFF WITH THE OFFICER. RECENT YEAR'S PERFORMANCE REVIEW THE CEO'S PERFORMANCE AND COMPENSATION IS REVIEWED ON A FISCAL YEAR BASIS. RW-C'S FISCAL YEAR IS APRIL 1 THROUGH MARCH 31. FOR FISCAL YEAR 2011/2012, THE CEO'S PERFORMANCE WAS FORMALLY REVIEWED ON JUNE 20, 2012. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 63,223. CHANGES IN FOUNDATION TEMPORARILY RESTRICTED NET ASSETS 117,016. TOTAL TO FORM 990, PART XI, LINE 5: 180,239. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. FORM 990, PART VII, DESCRIPTION OF HOURS FOR RELATED ORGANIZATIONS: OFFICERS LISTED ON PART VII WORK AN AVERAGE OF 40 HOURS PER WEEK. THEIR TIME IS SHARED BETWEEN THE FILING ORGANIZATION AND THE RELATED ENTITY LISTED ON SCHEDULE R. RAPPAHANNOCK WESTMINSTER-CANTERBURY FOUNDATION 132 LANCASTER DR IRVINGTON VA 22480 521435132 SUPPORT RAPPAHANNOCK WESTMINSTER-CANTERBURY, INC. VA 501(C)(3) 509(A)(1) RAPPAHANNOCK WESTMINSTER-CANTERBURY INC 1 0 0 1 0 1 0 0 0 0 0 1 1 1 1 0 1 0 1 RAPPAHANNOCK WESTMINSTER-CANTERBURY FOUNDATION N 131869 CASH TRANSFER RAPPAHANNOCK WESTMINSTER-CANTERBURY FOUNDATION C 226777 CASH TRANSFER