2011-06-01T11:20:41-07:00 2010-12-31 990 2010-01-01 233022262 MORAVIAN VILLAGE OF BETHLEHEM MORA 6106254885 526 Wood Street Bethlehem PA 18018 Daniel Soos 6106254885 2011-05-30 2010 2016-02-24 21:20:13Z David Roth 561 East Market Street Bethlehem PA 18018 21583645 0 X www.moravianvillage.com X 2002 PA The Moravian Village is a continuing care community located in Bethlehem, Pa.The community consists of a 94 bed heath and rehab center, a 22 bed personal care facility, 143 independent living apartments and 105 independent living cottages. 8 8 271 67 0 0 1331149 23400 19641375 21207245 88859 47648 258511 305352 21319894 21583645 0 0 0 0 8292837 8255417 0 0 105993 12225988 12700400 20518825 20955817 801069 627828 77636907 76294600 82124698 80154563 -4487791 -3859963 The Moravian Village of Bethlehem is a continuing care community located in Bethlehem, Pa. The community consists of a 94 bed health care and rehab center, a 22 bed personal care facility, 143 independent living apartments and 105 independent living cottages. 0 0 16574179 0 21815579 Program costs incurred from the operation of a 94 bed health and rehab center, a 22 bed personal care facility,143 independent living apartment complex and 105 independent living cottages. 0 0 0 16574179 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 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 0 0 1 0 0 0 0 1 271 0 1 271 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X Moravian Village of Bethlehem 6106254885 526 wood street bethlehem PA 18018 William Matz Esq 3 X 0 0 0 Dick Cipolleti 1 X 0 0 0 Carol Henn 2 X 0 0 0 Fred Sprissler 1 X 0 0 0 Mike Guro 1 X 0 0 0 Bruce Palmer CPA 1 X 0 0 0 Mike Carr 1 X 0 0 0 Tracy Patton 50 X 129250 0 0 John Calzola 50 X 100375 0 0 Rev Douglas Caldwell 40 X 98461 0 0 Louise Werner 50 X 73896 0 0 John Romano 50 X 82275 0 0 484257 0 0 2 0 0 0 Millennium Pharmacy Systems po box 823441 Philadelphia PA 191823441 prescription provider 765289 RehabCare llc contract therapy division st louis MO 631503534 rehab contractor 1500901 US Food Service po box 25006 lehigh valley PA 18002 food provider 414395 Zenith Insurance 4415 Collection Center Drive Chicago IL 60693 workman's comp provider 316247 Aetna po box 804735 chicago IL 606804108 employee medical insurance provider 637812 10 0 0 0 0 0 23400 0 23400 Nursing/Assisted Living Services 623000 13242462 13242462 0 0 Apartment Fees 623000 4109123 4109123 0 0 Cottage fees 623000 1031754 1031754 0 0 Amortization of Entrance Fees 900099 2823906 2823906 0 0 0 0 0 0 21207245 47648 0 0 47648 0 0 0 0 0 0 0 0 0 0 0 0 0 Employee/Gues Meals 722210 88219 88219 0 0 Tenant Parking 900099 53301 53301 0 0 Misc Services 900099 163832 163832 0 0 0 0 0 0 305352 21583645 21512597 0 47648 129250 129250 6636079 4951456 1586162 98461 623289 623289 866799 859267 7532 215545 215545 28696 28696 39552 39552 63415 52305 11110 1996488 1810933 185555 21669 6832 14837 2549690 2549690 2292051 2292051 199261 199261 Therapy, Pharmacy & Other Contracted srvcs 3622170 3400806 221364 Bad Debt/Charitable Forgiveness 370825 370825 0 0 Food Costs 687659 687659 0 0 Education, Dues, Advertising & Misc 172215 46880 125335 0 Supplies - Medical/Non Medical 441164 404742 36422 20955817 16574179 4275645 105993 1230372 894844 7665235 8268349 2040580 2273268 478849 481535 76435854 12869343 65362657 63566511 859214 810093 77636907 76294600 2143588 2083009 12711399 10598609 33295455 33295455 4271025 4271025 29703231 29906465 82124698 80154563 X -5301630 -4441868 813839 581905 0 0 -4487791 -3859963 77636907 76294600 627828 0 X 0 1 1 X 0 X 4365 14719 33111 10000 23400 85595 15899934 19519959 10471941 19916035 21744531 87552400 15904299 19534678 10505052 19926035 21767931 87637995 87637995 124744 193378 74976 88859 47648 529605 124744 193378 74976 88859 47648 529605 16029043 19728056 10580028 20014894 21815579 88167600 0.99399 0.99315 0.00601 0.00685 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 2438257 2438257 0 65940552 10146250 55794302 0 4679741 1069923 3609818 0 2623289 1653170 970119 0 754015 0 754015 63566511 0 Refundable Entrance Fees 29159101 Health Care Deposits (net) 747364 29906465 21583645 20955817 627828 0 0 0 0 0 0 627828 21583645 0 0 0 0 0 21583645 0 0 0 21583645 20955817 0 0 0 0 0 20955817 0 0 0 20955817 SchD_P10_S00_L02 Schedule D, Part X, Line 2 The Village is exempt from federal income taxes under Section 501 (c)(3) of the internal revenue code and did not conduct unrelated business activities. Therefore, the Village has made no provision for federal income taxes in the accompanying financial statements. In addition, the Village has a preliminary determination by the Internal Revenue Service not to be a "private foundation" within the meaning of Section 509 (a) of the internal revenue code. The Village adopted guidance issued by the FASB with respect to accounting for uncertainty in income taxes as of January 1, 2009. A tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained in a tax examination, with a tax esamination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit is recorded. The adoption had no effect on the Village's financial statements and the Village does not expect the total amounts of unrecognized tax benefits to significantly change in the next 12 months. The Village recognizes interest and penalties related to unrecognized tax benefits in interest and income tax expense, respectively. The Village has no amounts accrued for interest or penalties as of December 31, 2010 and 2009. The Village has tax returns open for federal and state purposes for 2007 and after. Northampton County Industrial Dev Authority 000000000 200605667 2006-09-01 33275000 construction of facility 0 0 0 0 0 33275000 0 0 0 628564 0 0 32646436 0 0 2008 0 0 1 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 Mike Guro board of director 192460 insurance premiums paid to company partially owned by Mr. Guro 0 William Matz Board President 27255 Legal fees paid to Mr. Matz for services provided 0 Dick Chippoletti board of director 11250 Seminar training fees paid to a company Mr. Chippoletti owns 0 Mike Carr Board of Director 2504 Mr. Carr is a partner at the legal firm which provided services to the Organization. 0 David Roth Contracted CEO of the Organization 2500000 Mr. Roth is a limited partner in Nitschmann LLC, which owns a tract of land the Organization is under agreement to purchase for 2,500,000. 0 F990_P06_S0B_L11a Form 990, Part VI, Section B, Line 11a Form 990, Part VI, Section B, Line 11 - Form 990 is prepared by the Chief Financial Officer of the Moravian Village of Bethlehem. It is then submitted to the Executive Management of the Village for review and approval. If approved,executive management authorizes the CFO to finalize and submit the return F990_P06_S0B_L12c Form 990, Part VI, Section B, Line 12c Form 990, Part VI, Section B, Line 12c - All board members are required to submit annually a conflict of interest survey. The surveys are submitted to the CFO who reviews for conflicts. If it is determined that there is a conflict, the conflict is reviewed at by the executive board members. If it is determined by this committee that the conflict will impair the board member from acting impartially, the board member will be asked to rescind their position on the board. If it is determined that the conflict if minor, the Board member will be required to refrain from voting on any measure involving the conflict. F990_P06_S0B_L15 Form 990, Part VI, Section B, Line 15 Form 990, Part VI, Section B, Line 15 - Compensation of all key employees is reviewed annually and set by the Board of Directors via the budgetary approval process. Compensation level is determined on the level of service the employee provides to the Organization. Compensation is set at a flat rate and is not based on level of revenues, nor do any employees share in a any excess revenues the Organization may have. Positions considered to be Key to the Organization is the Executive Vice President position. F990_P06_S0C_L19 Form 990, Part VI, Section C, Line 19 Form 990, Part VI, Section C, Line 19 - The Organizational documents and form 990 are available upon request. Bethlehem Area Moravians 561 East Market Street Bethlehem PA 18018 Management Services PA 501 (c) 3 1 N/A 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 Bethlehem Area Moravians l 319554 Management fees paid to related party based on contracted rates which was approved by the board of the directors of the Moravian Village Bethlehem Area Moravians q 245584 Interest paid to related party based on investment note outstanding.