2025-04-12T09:51:26-05:00 2024-06-30 390859910 BAKER TILLY ADVISORY GROUP LP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2024-01-01 231382402 FREDERICK MENNONITE COMMUNITY FRED 7173556000 2849 BIG ROAD ZIEGLERVILLE PA 19492 NATHANIEL WEBER CFO 7173556000 2025-04-11 1 0 X KERRI N BOGDA CPA P00760402 7177404863 2025-04-11 2024 2025-03-06 01:10:19Z FREDERICK LIVING STEPHEN D LINDSEY CEO 2849 BIG ROAD ZIEGLERVILLE PA 19492 12332605 0 X WWW.FREDERICKLIVING.ORG X 1973 PA A WELCOMING, FAITH-BASED CONTINUING CARE RETIREMENT COMMUNITY OFFERING VARIOUS SERVICES. 10 10 0 150 0 0 405467 52346 19494705 10083930 266973 172689 1715317 527966 21882462 10836931 13135 0 0 0 10293245 4665339 0 0 0 13387313 6474057 23693693 11139396 -1811231 -302465 51187122 58298879 48329656 48258998 2857466 10039881 INSPIRED BY THE LIFE OF JESUS, WE CREATE VIBRANT COMMUNITY FOR PURPOSEFUL LIVING. 0 0 9685875 0 10083930 FREDERICK LIVING OPERATES A CONTINUING CARE RETIREMENT COMMUNITY (LIFE PLAN COMMUNITY), WHICH PROVIDES HOUSING, HEALTH CARE, AND OTHER RELATED SERVICES TO PRIMARILY OLDER ADULTS THROUGH THE OPERATION OF A 32-BED NURSING FACILITY, A 64-BED PERSONAL CARE FACILITY, 24 PERSONAL CARE DEMENTIA UNITS, AND 166 RESIDENTIAL LIVING APARTMENTS AND COTTAGES.FREDERICK LIVING ALSO PROVIDES CHARITY CARE TO RESIDENTS WHO MEET CERTAIN CRITERIA WITHOUT CHARGE OR AT AMOUNTS LESS THAN ESTABLISHED RATES. CHARGES FORGONE FOR SERVICES RENDERED AND SUPPLIES FURNISHED UNDER THE CHARITY CARE POLICY AMOUNTED TO APPROXIMATELY $493,221 IN FY2024. 9685875 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 0 0 1 0 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 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 1 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X NATHANIEL WEBER 7173556049 433 SOUTH KINZER AVENUE NEW HOLLAND PA 17557 X NATHAN YORGEY CHAIR 1.00 0.00 X X 0 0 0 SHARON HOHLFELD VICE CHAIR 1.00 0.00 X X 0 0 0 MICHELLE FORSELL SECRETARY 1.00 0.00 X X 0 0 0 GREG LEVENGOOD TREASURER 1.00 0.00 X X 0 0 0 ROBERT NASE DIRECTOR 1.00 0.00 X 0 0 0 STEVEN WEIDNER DIRECTOR 1.00 0.00 X 0 0 0 JOE GENUARDI DIRECTOR 1.00 0.00 X 0 0 0 JAMES LANDIS DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL HAGARTY EXECUTIVE DIRECTOR 40.00 0.00 X 0 0 0 STEPHEN D LINDSEY CEO 5.00 40.00 X 0 0 0 NATHANIEL WEBER CFO 5.00 40.00 X 0 0 0 STEVE MULLER COO 5.00 40.00 X 0 0 0 0 0 0 52346 52346 NET RESIDENT SVC REV 623000 10083930 10083930 10083930 79508 79508 1500 155 1345 1345 1345 1588700 1495519 93181 93181 93181 MEAL REVENUE 900099 290819 290819 INSURANCE PROCEEDS 900099 179430 179430 UPGRADES 900099 16825 16825 39547 39547 526621 10836931 10083930 0 700655 X 90334 90334 3609954 3349644 260310 82082 71340 10742 639266 531906 107360 243703 222548 21155 536733 536733 44282 11023 33259 51650 51650 15418 15418 1392895 1282382 110513 52585 52585 349767 333301 16466 168945 57369 111576 726576 726576 2319 1029 1290 463809 463757 52 1225463 1225463 96023 96023 REPAIRS & MAINTENANCE 636684 634844 1840 FOOD, ENTERTAINMENT & A 525820 524417 1403 BAD DEBT 60593 60593 PA NURSING HOME ASSESSM 53208 53208 71287 48460 22827 11139396 9685875 1453521 0 339431 447356 675731 961351 184142 179472 1177719 755910 351007 127295 45936884 949055 37895432 44987829 9782694 10107552 780966 732114 51187122 58298879 2525765 2208395 12714647 12390707 15058353 14833226 3499879 4399879 14531012 14426791 48329656 48258998 X 991250 8358161 1866216 1681720 2857466 10039881 51187122 58298879 X -302465 193530 7291350 X 0 1 X 1 0 X 1202529 3176899 416784 405467 52346 5254025 21069059 20269224 19039549 19494705 10083930 89956467 90409 106407 141023 145499 296290 779628 22361997 23552530 19597356 20045671 10432566 95990120 26779 15000 5000 46779 0 26779 15000 5000 46779 95943341 145639 158747 157965 228597 81008 771956 145639 158747 157965 228597 81008 771956 52354 88045 466854 1567128 230331 2404712 22559990 23799322 20222175 21841396 10743905 99166788 0.96750 0.97220 0.00780 0.00750 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: ALL OTHER REV - 2020 AMOUNT: $ 626. 2021 AMOUNT: $ 2,141. 2022 AMOUNT: $ 1,448. 2023 AMOUNT: $ 6,945. 2024 AMOUNT: $ 9,214. IN-HOUSE CATERING - 2020 AMOUNT: $ 1,152. 2021 AMOUNT: $ 602. 2022 AMOUNT: $ 890. 2023 AMOUNT: $ 1,529. 2024 AMOUNT: $ 2,127. PCRRG POLICYHOLDER DIST - 2021 AMOUNT: $ 4,547. 2023 AMOUNT: $ 13,865. 2024 AMOUNT: $ 9,931. COVENANT HEALTH ALLIANCE OF PA REBATE - 2020 AMOUNT: $ 2,999. UNIT UPGRADES - 2020 AMOUNT: $ 28,790. 2024 AMOUNT: $ 16,825. SODEXO REBATE - 2020 AMOUNT: $ 18,787. 2021 AMOUNT: $ 21,901. 2022 AMOUNT: $ 14,516. 2023 AMOUNT: $ 20,331. EE HOLIDAY GIFT - 2021 AMOUNT: $ 52,531. INSURANCE RECOVERY - 2021 AMOUNT: $ 6,323. 2022 AMOUNT: $ 450,000. 2023 AMOUNT: $ 1,524,458. 2024 AMOUNT: $ 179,430. PURCHASE REBATES - 2024 AMOUNT: $ 12,804. PART III, SHORT YEAR EXPLANATION: EFFECTIVE FEBRUARY 1, 2024, GSC BECAME THE SOLE MEMBER OF FREDERICK LIVING. FREDERICK LIVING REMAINED A SEPARATE NOT-FOR-PROFIT ORGANIZATION. IN CONNECTION WITH THE AFFILIATION, GSC ENTERED INTO A MANAGEMENT, MARKETING AND DEVELOPMENT AGREEMENT WITH FREDERICK LIVING. THE AFFILIATION WAS CONSUMMATED TO ACHIEVE OPERATING EFFICIENCIES. THERE WERE NO AMOUNTS OF CONSIDERATION TRANSFERRED TO EXECUTE THE AFFILIATION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 15418 15418 0 PART II-B, LINE 1: LEADING AGE PA AND LEADING AGE NATIONAL DUES 0 6839766 59199 811135 24749 7685351 5627962 499214 712676 86 6839766 5995639 -315650 52027 5627962 5208770 837650 50781 5995639 4759622 492965 43817 5208770 0.93960 0.06040 0.00000 0 0 3790000 3790000 38514559 739582 37774977 2631352 209473 2421879 1000973 1000973 44987829 REFUNDABLE FEES AND DEPOSITS 13958270 DUE TO AFFILIATES 468521 14426791 PART V, LINE 4: THE PRINCIPAL GIFTS ARE TO BE HELD IN PERPETUITY, WHILE INCOME FROM THE FUND CAN BE USED TO SUPPORT FREDERICK LIVING'S OPERATIONS. A FRANCONIA TWP INDUSTRIAL DEVELOPMENT AUTHORITY 232268091 2017-12-28 19551492 REFINANCE 05, 07, 09 & 15 BONDS 0 0 0 A 4718266 19551492 237116 3788365 15526011 2017 1 0 1 1 A 0 0 1 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 1 0 0 0 0 0 0 A 0 SCHEDULE K, PART III LINE 9; PART IV LINE 7; AND PART V FREDERICK MENNONITE COMMUNITY IS IN THE PROCESS OF PUTTING FORMAL WRITTEN POLICIES IN PLACE TO MONITOR AND COMPLY WITH ALL BOND REQUIREMENTS, INCLUDING ANY POTENTIAL VIOLATIONS OF FEDERAL TAX REQUIREMENTS. SCHEDULE K, PART III Q3A THE MANAGEMENT OR SERVICE CONTRACTS IN PLACE DID NOT RESULT IN PRIVATE BUSINESS USE OF THE BOND FINANCED PROPERTY. FORM 990, PART VI, SECTION A, LINE 3 DIETARY SERVICES ARE MANAGED BY SODEXO INC. AND AFFILIATES. FORM 990, PART VI, SECTION A, LINE 4 EFFECTIVE FEBRUARY 1, 2024, GSC BECAME THE SOLE MEMBER OF FREDERICK LIVING. FREDERICK LIVING REMAINED A SEPARATE NOT-FOR-PROFIT ORGANIZATION. IN CONNECTION WITH THE AFFILIATION, GSC ENTERED INTO A MANAGEMENT, MARKETING AND DEVELOPMENT AGREEMENT WITH FREDERICK LIVING. THE AFFILIATION WAS CONSUMMATED TO ACHIEVE OPERATING EFFICIENCIES. THERE WERE NO AMOUNTS OF CONSIDERATION TRANSFERRED TO EXECUTE THE AFFILIATION. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE CORPORATION IS GARDEN SPOT COMMUNITIES ("GSC"). FORM 990, PART VI, SECTION A, LINE 7A GARDEN SPOT COMMUNITIES IS THE PARENT AND SOLE MEMBER. THEIR BYLAWS PROVIDE FOR THE AUTHORITY TO APPOINT BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B WITHOUT THE APPROVAL OF THE MEMBER, GSC, THE BOARD MAY NOT: (A) INITIATE, CEASE, OR SIGNIFICANTLY MODIFY ANY FUND-RAISING OR SOLICITATION ACTIVITIES; (B) CHANGE THE AREA SERVED BY THE CORPORATION; (C) BORROW MORE THAN $10,000 UNDER TERMS WHICH PROVIDE FOR A REPAYMENT PERIOD IN EXCESS OF THREE MONTHS; (D) ENTER INTO ANY LEASES WHICH WOULD OBLIGATE THE CORPORATION TO MAKE RENTAL PAYMENTS IN EXCESS OF $10,000 PER YEAR; (E) PURCHASE INSURANCE POLICIES OTHER THAN POLICIES WHICH COMPLY WITH ANY REQUIREMENT SET FORTH IN ANY AGREEMENT ENTERED INTO BY THE CORPORATION; (F) UNDERTAKE ANY CAPITAL EXPENDITURES IN EXCESS OF $5,000 AND ANY CAPITAL EXPENDITURES INVOLVING RELATED PROJECTS WHICH, IN THE AGGREGATE, EXCEED $25,000; (G) ADOPT ANY ORIGINAL OR REVISED CAPITAL OR OPERATING BUDGETS WHICH WOULD RESULT IN ANY EXPENDITURE IN EXCESS OF $10,000 OVER ANTICIPATED REVENUE; (H) AMEND THE CORPORATION'S ARTICLES OF INCORPORATION OR THE BYLAWS; (I) INITIATE, CEASE, OR SIGNIFICANTLY MODIFY ANY OF THE CORPORATION'S LINES OF SERVICE, PRODUCTS OR PROGRAMS; (J) SELL, RELINQUISH, OR OTHERWISE AUTHORIZE A CHANGE IN CONTROL OF MORE THAN 10% OF THE ASSETS OF THE CORPORATION; (K) SELECT, REMOVE OR REPLACE INDEPENDENT ACCOUNTANTS AND AUDITORS FOR THE CORPORATION; (L) AUTHORIZE FUNDAMENTAL CHANGES TO THE CORPORATION, INCLUDING THE ADOPTION OF A PLAN OF DISSOLUTION OF THE CORPORATION; THE ADOPTION OF A PLAN OF MERGER, CONSOLIDATION, DIVISION, CONVERSION OR AFFILIATION WITH ANOTHER ENTITY; AND CHANGE TO THE CURRENT CORPORATION'S CORPORATE ORGANIZATIONAL STRUCTURE; (M) AUTHORIZE AND DESIGNATE OFFICERS OF THE CORPORATION TO EXECUTE A DEED OF ASSIGNMENT FOR THE BENEFIT OF CREDITORS; FILE A VOLUNTARY PETITION IN BANKRUPTCY; FILE AN ANSWER CONSENTING TO THE APPOINTMENT OF A RECEIVER; OR FILE AN ANSWER TO AN INVOLUNTARY PETITION IN BANKRUPTCY; (N) ORGANIZE OR ACQUIRE ANY SUBSIDIARY OR AFFILIATE; (O) CHANGE THE CORPORATION'S FISCAL YEAR; (P) ELECTION OF THE OFFICERS FOR THE CORPORATION; OR (Q) THE DETERMINATION TO INDEMNIFY A REPRESENTATIVE AS PROVIDED IN SECTION 10.2 OF THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED IN DETAIL BY THE TREASURER/CFO. A COPY OF THE 990 IS THEN PROVIDED TO EACH BOARD MEMBER VIA E-MAIL FOR THEIR REVIEW PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY. BOARD MEMBERS ARE REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT EACH YEAR WHICH ARE MAINTAINED BY MANAGEMENT. THE CEO & CHAIRMAN OF THE BOARD ENSURE THAT EVERYONE HAS COMPLETED A STATEMENT AND REVIEW EACH FORM FOR ANY POTENTIAL CONFLICTS. ANY CONFLICTS ARE DEALT WITH ON AN AS-NEEDED BASIS. CONFLICTS WOULD BE DOCUMENTED AND THE BOARD MEMBER WOULD REFRAIN FROM ANY VOTE FOR WHICH THERE IS A CONFLICT OF INTEREST. COMPLIANCE WITH THE POLICY IS MONITORED BY THE BOARD CHAIR AND CEO. NO CONFLICTS WERE NOTED FOR THE CURRENT YEAR. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE RELATED ENTITY GARDEN SPOT COMMUNITIES APPROVES ALL SALARIES FOR OFFICERS AND TOP MANAGEMENT. SALARIES ARE DETERMINED BASED ON REVIEW OF AN ANNUAL SURVEY PROVIDED BY TRADE ASSOCIATION TO ENSURE COMPENSATION DOES NOT EXCEED FAIR MARKET VALUE. COMPENSATION REVIEW IS DOCUMENTED IN THE MINUTES OF THE EXECUTIVE COMMITTEE MEETING. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AND FINANCIAL STATEMENTS ALSO THROUGH AN ANNUAL DISCLOSURE STATEMENT FILING WITH STATE. FORM 990, PART IX, LINE 11G CONSULTING: PROGRAM SERVICE EXPENSES 524,819. MANAGEMENT AND GENERAL EXPENSES 108,092. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 632,911. CONTRACTED THERAPY SERVICES: PROGRAM SERVICE EXPENSES 275,141. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 275,141. MEDICAL PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 472,343. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 472,343. OTHER CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 10,079. MANAGEMENT AND GENERAL EXPENSES 2,421. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,500. FORM 990, PART XI, LINE 9: VALUATION GAIN, BENEFICIAL INTEREST IN PERPETUAL TRUST 15,479. INHERENT CONTRIBUTION RECEVIED IN AFFILIATION 7,275,871. GARDEN SPOT VILLAGE OF AKRON 433 SOUTH KINZER AVENUE NEW HOLLAND PA 17557 270280268 NURSING HOME FACILITY PA 501(C)(3) LINE 10 GARDEN SPOT COMMUNITIES 0 GARDEN SPOT VILLAGE 433 SOUTH KINZER AVENUE NEW HOLLAND PA 17557 232640814 CONTINUING CARE RETIREMENT COMMUNITY PA 501(C)(3) LINE 10 GARDEN SPOT COMMUNITIES 0 GARDEN SPOT COMMUNITIES 433 SOUTH KINZER AVENUE NEW HOLLAND PA 17557 231382402 MANAGEMENT SERVICES PA 501(C)(3) LINE 12C, III-FI N/A 0 TRELLISWORKS 433 SOUTH KINZER AVENUE NEW HOLLAND PA 17557 992825157 FOUNDATION/FUNDRAISING PA 501(C)(3) LINE 7 GARDEN SPOT COMMUNITIES 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0