2012-11-12T15:17:16-06:00 2011-12-31 232932984 PARENTEBEARD LLC 1869 CHARTER LANE STE 301 LANCASTER PA 17601 990 2011-01-01 530196624 NATIONAL LUTHERAN HOME AND VILLAGE AT ROCKVILLE NATI 3014249560 9701 VEIRS DRIVE ROCKVILLE MD 20850 LAWRENCE R BRADSHAW 3014249560 2012-11-12 1 MICHAEL S FREY P00327329 7173935696 2011 2016-02-24 21:20:13Z THE VILLAGE AT ROCKVILLE LAWRENCE R BRADSHAW 2301 RESEARCH BLVD ROCKVILLE MD 20850 36757573 0 X THEVILLAGEATROCKVILLE.ORG X 1890 MD OPERATION OF SKILLED NURSING FACILITY AND RESIDENTIAL LIVING COMMUNITY. 8 7 487 200 0 0 981467 1148511 27991414 25461348 1207501 1508047 299246 243709 30479628 28361615 113276296 0 0 0 20710273 17087394 0 0 108269 13131997 11045101 147118566 28132495 -116638938 229120 72710436 73830230 10804939 11543008 61905497 62287222 X TO FULFILL ITS CHRISTIAN MINISTRY NATIONAL LUTHERAN HOME AND VILLAGE AT ROCKVILLE PROVIDES AN ARRAY OF OPTIONS FOR SENIORS INCLUDING RESIDENTIAL LIVING, ALONG WITH HOME AND HEALTH CARE SERVICES WHICH ARE DESIGNED TO MEET INDIVIDUAL NEEDS. 0 0 23352160 25461348 SKILLED NURSING FACILITY - PROVIDES RESIDENCY AND MEDICAL CARE TO THOSE IN THE SENIOR COMMUNITY IN A 262-BED FACILITY(WAS CONVERTED FROM A 300-BED FACILITY) FOR WHICH THERE WERE 80,675 CENSUS DAYS IN 2011.RESIDENTIAL LIVING PROGRAM - PROVIDES RESIDENCY TO THOSE IN THE SENIOR COMMUNITY IN A 144 UNIT FACILTIY FOR WHICH THERE WERE 57,287 CENSUS DAYS IN 2011. THE CORPORATION EXTENDS CHARITY CARE AND OTHER SUPPORT TO RESIDENTS AT ALL LEVELS OF CARE AS NEEDED AND WHEN APPROPRIATE. THE ESTIMATED COST OF PROVIDING BENEVOLENT CARE IS BASED UPON THE DIRECT AND INDIRECT COSTS IDENTIFIED WITH THE SPECIFIC BENEVOLENT CARE PROVIDED. THE COST OF BENEVOLENT CARE PROVIDED AMOUNTED TO APPROXIMATELY $4,800,000 IN 2011 AND $5,000,000 IN 2010, INCLUDING CONTRACTUAL ALLOWANCES PER THE MEDICAID PROGRAM. 23352160 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 90 0 1 487 1 0 0 0 0 0 0 0 0 0 0 X 8 7 0 1 1 0 1 1 1 1 1 0 0 1 1 1 1 1 0 1 1 0 MD X X MICHAEL J BRADY CHIEF FINANCIAL OFFICER 3013542714 2301 RESEARCH BLVD ROCKVILLE MD 20850 X MR WALLY ROSSMILLER 1.00 X X 0 0 0 THE REV ALAN TRAHER 1.00 X X 0 0 0 MR DANIEL M BRINGMAN 1.00 X X 0 0 0 MR LAWRENCE R BRADSHAW 8.00 X X 0 255985 23645 THE REV DR SCOTT S ICKERT 1.00 X X 0 0 0 THE REV RODNEY RONNEBERG 1.00 X X 0 0 0 MRS FAITH BAUERSFELD 1.00 X 0 0 0 MRS CLAUDIA HARRINGTON 1.00 X 0 0 0 MR FRANK E MCGOVERN 40.00 X 147825 0 21630 MR MICHAEL BRADY 10.00 X 0 115294 15450 MS GINA MARIE D'ANGELO 40.00 X 122805 0 20033 HYANG SOON LEE 40.00 X 115315 0 5193 XIAOGIU HU 40.00 X 105871 0 17355 491816 371279 103306 4 0 1 0 WHITING TURNER 200 CEDAR ST CAMBRIDGE MD 21613 CONSTRUCTION CONTRACTOR 1794668 REESE LOWER PATRICK & SCOTT 1910 HARRINGTON DR LANCASTER PA 17601 ARCHITECTURAL FEES 1005273 SODEXO INC & AFFILIATES PO BOX 536922 ATLANTA GA 303536922 FOOD SERVICES 847283 LEADERSTAT 1322 B MANNING PKWY POWELL OH 43065 CONSULTING 372915 PARTNERS IN PLANNING 5252 CHEROKEE AVE ALEXANDRIA VA 22312 CONSULTING 320584 6 1148511 1148511 RESIDENT INCOME 623000 25461348 25461348 25461348 1441891 1441891 2752 0 2752 2752 2752 8462114 8395958 66156 66156 66156 CAFETERIA REVENUE 623000 167633 167633 HAIR CARE 623000 62841 62841 RESIDENT TRIPS 623000 5665 5665 4818 4818 240957 28361615 25461348 0 1751756 516524 516524 13608776 13156954 447841 3981 400168 374154 25901 113 1358281 1320047 37835 399 1203645 987262 216078 305 720264 624616 95648 58856 495 58361 3784 3784 126490 126490 2851308 2576993 274315 213440 1590 211850 1832464 1680196 152161 107 97905 97905 1637325 1381323 256002 49115 44927 3425 763 2008142 717043 1291099 542 542 MEDICAL SUPPLIES 974532 974532 RECRUITMENT 107225 64854 42371 DUES AND SUBSCRIPTIONS 106823 9330 90660 6833 HAIR CARE 87267 87267 169619 62460 107039 120 28132495 23352160 4672066 108269 200 200 1073090 1397212 1996713 1600623 338000 409500 138733 97517 295325 298549 52824167 24493924 23642021 28330243 45142072 41595773 84282 83482 0 17131 72710436 73830230 3350314 3921234 7257507 7452283 197118 169491 10804939 11543008 X 61904447 60642203 1050 289940 1355079 61905497 62287222 72710436 73830230 X 229120 152605 X X 0 1 1 X 0 X 671067 1225978 1124921 981467 1148511 5151944 23706553 25098407 27206131 27997079 25467013 129475183 287180 234078 521258 24377620 26324385 28331052 29265726 26849602 135148385 3931 3931 0 3931 3931 135144454 5243404 2666977 3619585 3233811 1444643 16208420 5243404 2666977 3619585 3233811 1444643 16208420 23422 -73911 226474 3970 1214 181169 29644446 28917451 32177111 32503507 28295459 151537974 0.89180 0.86660 0.10700 0.13140 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 3784 3784 0 EXPLANATION OF LOBBYING ACTIVITIES: PART II-B, LINE 1: NATIONAL LUTHERAN HOME AND VILLAGE AT ROCKVILLE PAYS DUES TO LIFESPAN. A PORTION OF THE DUES PAID TO THIS ORGANIZATION IS ALLOCABLE TO LOBBYING EXPENSES. THE TOTAL AMOUNT OF DUES PAID THAT ARE ALLOCABLE TO LOBBYING IS $3,784. 9181392 9181392 26490312 18512065 7978247 8738437 5981859 2756578 8414026 8414026 28330243 ANNUITIES PAYABLE 169491 169491 28361615 28132495 229120 -1335556 1540805 -52644 152605 381725 26846925 -1335556 -52644 -1388200 28235125 126490 126490 28361615 28006005 0 28006005 126490 126490 28132495 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE ORGANIZATION FOLLOWS THE PROVISIONS OF GENERALLY ACCEPTED ACCOUNTING STANDARDS THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN A COMPANY'S FINANCIAL STATEMENTS, INCLUDING NOT-FOR-PROFIT CORPORATIONS, AND 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 STANDARDS ALSO PROVIDE GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, AND DISCLOSURE. MANAGEMENT HAS DETERMINED THAT THIS STANDARD DOES NOT HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. THE ORGANIZATIONS'S FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS FOR THE YEARS ENDED DECEMBER 31, 2010, 2009, AND 2008 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN VALUE OF TRUSTS -52,644. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF TRUSTS -52,644. X X X X X 0 0 0 0 0 0 0 0 0 MR LAWRENCE R BRADSHAW 0 255985 0 0 0 0 0 22000 0 1645 0 279630 0 0 MR FRANK E MCGOVERN 147825 0 0 0 0 0 8870 0 12760 0 169455 0 0 0 FORM 990, PART VI, SECTION A, LINE 3 NATIONAL LUTHERAN HOME FOR THE AGED, INC. (EIN 26-2222476), THE PARENT ENTITY, PROVIDES FINANCIAL AND MANAGEMENT FUNCTIONS FOR THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 4 THE BY-LAWS CHANGED CONCERNING ADVISORY COUNCILS AND THE REMOVAL OF THE GOVERNANCE AND FINANCE COMMITTEES FROM THE ROCKVILLE, OR ENTITY LEVEL, AND PLACING THAT COMMITTEE FOR THE ORGANIZATION AT THE PARENT, OR NLCS ENTITY. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS A SINGLE CLASS OF CONSTITUENT MEMBERS WHICH SHALL CONSIST OF THOSE DULY ELECTED MEMBERS OF THE BOARD OF TRUSTEES OF NATIONAL LUTHERAN HOME FOR THE AGED, INC., THE PARENT ORGANIZATION TO THE FILING ENTITY. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S BOARD HAS ROTATING 3 YEAR TERMS WITH THE POSSIBILITY OF 2 CONSECUTIVE TERMS BEING SERVED. THEN A BREAK OF ONE YEAR MUST OCCUR BEFORE AN INDIVIDUAL SERVES AS A BOARD MEMBER AGAIN. THE ONLY EXCEPTION TO THESE RULES ARE THE BISHOP'S DESIGNEES FROM EACH OF THE CHURCH SYNODS TO WHICH THE ORGANIZATION BELONGS. IF THE BISHOP CHOOSES NOT TO SERVE ON THE BOARD, THEN HE CAN ASSIGN AN INDIVIDUAL TO HIS/HER SEAT AS LONG AS HE/SHE IS BISHOP. FORM 990, PART VI, SECTION A, LINE 7B APPROVAL OF THE FOLLOWING MATTERS IS RESERVED EXCLUSIVELY TO THE MEMBERSHIP. HE/SHE OR THEY MAY: A) APPROVE THE ROLE AND/OR MISSION STATEMENT, IF ANY. B) APPROVE OPERATING AND CAPITAL BUDGETS C) APPROVE AMENDMENTS TO THE ARTICLES OF INCORPORATION OR BYLAWS. D) APPROVE ALL CONTRACTS IN EXCESS OF $1,000,000 E) APPROVE THE INCURRENCE OF DEBT IN EXCESS OF $1,000,000 F) APPROVE AND RECOMMEND THE FORMATION OF LEGAL ENTITIES, THE SALE, TRANSFER OR SUBSTANTIAL CHANGE IN USE OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS, DIVESTITURES, DISSOLUTIONS, CLOSURES, MERGERS, CONSOLIDATIONS, OR CHANGES IN CORPORATE MEMBERSHIP G) LIQUIDATION, DISSOLUTION, WINDING UP OR ABANDONMENT OF THE CORPORATION H) APPROVAL OF STRATEGIC PLANS I) SELECTION OF THE AUDITOR FOR THE CORPORATION FORM 990, PART VI, SECTION B, LINE 11 THE FINANCE COMMITTEE, ALONG WITH APPROPRIATE STAFF, PERFORMS AN INITIAL REVIEW OF THE FORM 990. UPON APPROVAL, THE FORM 990 IS MADE AVAILABLE TO EACH BOARD MEMBER FOR REVIEW PRIOR TO TRANSMISSION OF THE RETURN TO THE IRS. THE BOARD OF THE PARENT, NATIONAL LUTHERAN HOME FOR THE AGED, INC., WILL RECEIVE A COPY OF THE RETURN PRIOR TO THE IRS FILING AS WELL. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND KEY EMPLOYEES SIGN A CONFLICT OF INTEREST STATEMENT EACH YEAR. IF A CONFLICT IS IDENTIFIED, IT IS 1) IDENTIFIED AND DISCUSSED WITH THE BOARD AND 2) REVIEWED AND DOCUMENTED BY MANAGEMENT. IF AN ACTUAL OR POTENTIAL CONFLICT IS IDENTIFIED, THE BOARD MEMBER, OFFICER, OR EMPLOYEE WILL RECUSE HIM OR HERSELF FROM ANY CONVERSATIONS, DECISIONS, OR OTHER ACTIVITIES AND DISCUSSIONS INVOLVING THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD DETERMINES THE COMPENSATION FOR THE CEO THROUGH THE COMBINED USE OF SEVERAL METHODS. THE NLCS EXECUTIVE COMMITTEE SERVE AS A COMPENSATION COMMITTEE WHICH OVERSEES THE PROCESS. COMPENSATION SURVEYS ARE PERFORMED BY AN OUTSIDE HR CONSULTING FIRM, PRM, USING LOCAL MARKET DATA AND WRITTEN EMPLOYMENT CONTRACTS ARE DRAWN. THE CEO, EXECUTIVE DIRECTOR AND DIRECTOR OF HUMAN RESOURCES USE SALARY SURVEYS TO DETERMINE THE COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES TO ASSURE THEY ARE WITHIN THE LOCAL MARKET RANGE. THE SERVICES THE INDIVIDUAL PROVIDES TO THE ORGANIZATION AND THE TENURE OF THE OFFICER ARE ALSO FACTORS CONSIDERED IN SALARY DETERMINATIONS. ONCE THE EXECUTIVE COMMITTEE GIVES ITS APPROVAL, ITS DECISIONS ARE NOTED AT THE BOARD LEVEL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUEMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. HOURS WORKED FOR RELATED ORGANIZATIONS: FORM 990, PART VII LARRY BRADSHAW IS THE CEO OF NATIONAL LUTHERAN HOME AND VILLAGE AT ROCKVILLE AND ITS RELATED ENTITIES. MR. BRADSHAW'S TIME IS ALLOCATED 20% TO NATIONAL LUTHERAN HOME AND VILLAGE AT ROCKVILLE, 40% TO THE VILLAGE AT ORCHARD RIDGE, AND 40% TO NATIONAL LUTHERAN HOME FOR THE AGED. MICHAEL BRADY IS THE CHIEF FINANCIAL OFFICER AT NATIONAL LUTHERAN HOME AND VILLAGE AT ROCKVILLE. MR. BRADY'S TIME IS ALLOCATED 25% TO NATIONAL LUTHERAN HOME AND VILLAGE AT ROCKVILLE, 45% TO THE VILLAGE AT ORCHARD RIDGE, AND 30% TO NATIONAL LUTHERAN HOME FOR THE AGED. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -1,335,556. PRIOR PERIOD ADJUSTMENTS: 1,540,805. CHANGE IN VALUE OF TRUSTS -52,644. TOTAL TO FORM 990, PART XI, LINE 5: 152,605. AUDIT OVERSIGHT: FORM 990, PART XII, LINE 2C THE ROLE OF THE AUDIT COMMITTEE, WHICH CONSISTS OF THE FINANCE COMMITTEE, IS TO SELECT THE AUDITOR. THE AUDITORS ALSO PRESENT THEIR AUDIT FINDINGS TO THE AUDIT COMMITTEE IN A FORMAT WHICH ENCOURAGES DIALOGUE AND QUESTIONS WITH THE AUDITORS. DOCUMENT RETENTION AND DESTRUCTION: FORM 990, PART VI, QUESTION 14 THE ORGANIZATION DOES NOT CURRENTLY HAVE A DOCUMENT RETENTION AND DESTRUCTION POLICY IN PLACE. HOWEVER, THEY HAVE THE FRAMEWORK FOR A POLICY WHICH IS IN THE PROCESS OF BEING APPROVED BY CORPORATE COMPLIANCE. NORTH AUGUSTA LLC 2301 RESEARCH BLVD ROCKVILLE MD 20850 CONTINUING CARE RETIREMENT COMMUNITY VA -815629 17357282 THE VILLAGE AT ORCHARD RIDGE INC THE VILLAGE AT ORCHARD RIDGE INC 2301 RESEARCH BLVD ROCKVILLE MD 20850 263445374 PROSPECTIVE CONTINUING CARE RETIREMENT COMMUNITY VA 501(C)(3) LINE 9 NATIONAL LUTHERAN HOME FOR THE AGED INC 0 NATIONAL LUTHERAN HOME FOR THE AGED INC 2301 RESEARCH BLVD ROCKVILLE MD 20850 262222476 CORPORATE OVERSIGHT MD 501(C)(3) LINE 11B, II N/A 0 THE LEGACY AT NORTH AUGUSTA INC 2301 RESEARCH BLVD ROCKVILLE MD 20850 452857307 PROSPECTIVE CONTINUING CARE RETIREMENT COMMUNITY VA 501(C)(3) LINE 9 NATIONAL LUTHERAN HOME FOR THE AGED INC 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1