2026-05-07T06:42:57-05:00 2025-06-30 390859910 BAKER TILLY ADVISORY GROUP LP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2024-07-01 232640814 GARDEN SPOT VILLAGE GARD 7173556000 433 SOUTH KINZER AVENUE NEW HOLLAND PA 17557 NATHANIEL WEBER CFO 7173556000 2026-05-06 1 1 KERRI N BOGDA P00760402 7177404863 2026-05-06 2024 2025-03-06 01:10:19Z STEPHEN D LINDSEY CEO 433 SOUTH KINZER AVENUE NEW HOLLAND PA 17557 62069994 0 X WWW.GARDENSPOTVILLAGE.ORG X 1996 PA OPERATE A SKILLED NURSING, INDEPENDENT & ASSISTED LIVING FACILITY. PROVIDE AT-HOME HEALTH SVCS. 10 10 658 500 46281 0 763035 939822 48620126 51097465 1557164 1147902 1332626 1515211 52272951 54700400 1002781 1301271 0 0 18722890 19720943 0 0 321839 28409809 30041289 48135480 51063503 4137471 3636897 184186488 202509999 147257293 161255798 36929195 41254201 X INSPIRED BY THE LIFE OF JESUS, WE CULTIVATE VIBRANT COMMUNITY FOR PURPOSEFUL LIVING. GARDEN SPOT VILLAGE IS A LIFEPLAN COMMUNITY THAT PROVIDES SERVICES TO INDEPENDENT LIVING, SKILLED NURSING, AND PERSONAL CARE (ASSISTED LIVING) RESIDENTS. OUR VALUE PROPOSITION STATES "WE FACILITATE ABUNDANT OPPORTUNITIES TO LIVE WITH PURPOSE IN COMMUNITY". 0 0 43411437 1301271 51097465 PROVIDED RESIDENTIAL COTTAGE AND APARTMENT LIVING FACILITIES FOR AN AVERAGE DAILY CENSUS OF OVER 900 INDIVIDUALS. PROVIDED SKILLED NURSING CARE IN 4 HOUSEHOLDS THAT ARE DUALLY CERTIFIED FOR MEDICARE AND MEDICAID, WITH A TOTAL OF 73 BEDS. OVER $1,197,000 OF CHARITY CARE WAS PROVIDED. THE PERSONAL CARE AND MEMORY SUPPORT UNITS OPERATED WITH AN AVERAGE DAILY CENSUS OF 99 AND PROVIDED UNCOMPENSATED CARE TO 10 INDIVIDUALS AT A COST EXCEEDING $471,000. 43411437 1 1 0 1 0 0 0 0 1 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 X 93 0 658 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 10 10 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 0 0 0 PA X NATHANIEL WEBER CFO 7173556049 433 SOUTH KINZER AVENUE NEW HOLLAND PA 17557 JEFF GOSS CHAIR 1.00 4.00 X X 0 0 0 JOYCE HOOVER VICE CHAIR 1.00 4.00 X X 0 0 0 KAREN MUSSER SECRETARY 1.00 4.00 X X 0 0 0 TIMOTHY BENDER TREASURER 1.00 4.00 X X 0 0 0 ALPHAUS STOLTZFUS DIRECTOR 1.00 4.00 X 0 0 0 DONALD ALDRICH DIRECTOR 1.00 4.00 X 0 0 0 EJ RITTERSPACH DIRECTOR 1.00 4.00 X 0 0 0 DAVID VEGA DIRECTOR 1.00 4.00 X 0 0 0 PHIL HESS DIRECTOR 1.00 4.00 X 0 0 0 CARL EDWARDS DIRECTOR 1.00 4.00 X 0 0 0 STEPHEN LINDSEY CEO 7.50 37.50 X 0 327637 48608 NATHANIEL WEBER CFO 7.50 37.50 X 0 200829 47406 STEPHEN MULLER COO 7.50 37.50 X 0 206754 41670 LORA GOMBOC DIR. OF HEALTHCARE SERVICE 15.00 30.00 X 0 176454 8949 D SCOTT MILLER CMO 7.50 37.50 X 0 162729 18526 ANDREW DIETZEL CHIEF INFORMATION OFFICER 7.50 37.50 X 0 135135 40007 BRYAN GROFF DIRECTOR OF HR 7.50 37.50 X 0 135518 36416 DEBRA BARTOW CONTROLLER 7.50 37.50 X 0 124330 21071 CHRISTINA ROUVRE HAEUSLER NURSING HOME ADMINISTRATOR 40.00 0.00 X 128925 0 30272 TARA KUENZLI DIRECTOR OF NURSING 40.00 0.00 X 109097 0 24844 238022 1469386 317769 2 0 1 0 DH FUNK & SONS LLC 3995 CONTINENTAL DRIVE COLUMBIA PA 17512 CONSTRUCTION 461687 MUSSELMAN HOMES LLC 480 RANCK RD NEW HOLLAND PA 17557 CONSTRUCTION 367071 COVENANT ALLIANCE REHAB EAST 28100 TORCH PARKWAY SUITE 600 WARRENVILLE IL 60555 PHYSICAL, OCCUPATIONAL & SPEECH THERAPY 357252 BARLEY SNYDER LLP 126 EAST KING ST LANCASTER PA 17602 LEGAL SERVICES 123592 D SMITH PAINTING 3219 OREGON PIKE LEOLA PA 17540 PAINTING 119954 5 83727 7235 848860 10699 939822 NET RESIDENT SERVICE REVENUE 623000 51097465 51097465 51097465 1445284 1445284 1558115 617807 940308 940308 940308 6172749 118706 5910083 678754 262666 -560048 -297382 -297382 110739 83727 110891 -152 -152 170814 52059 118755 118755 MEALS 900099 267890 267890 ADVERTISING 900099 46281 46281 GUEST ROOM 900099 41907 41907 100222 100222 456300 54700400 51097465 46281 2616832 1301271 1301271 16072884 15782149 50776 239959 488693 477032 2993 8668 1965061 1934113 30948 1194305 1165036 11562 17707 3553140 2487 3550653 37803 25828 11975 6750 6750 36826 36826 63113 63113 3011885 2930941 80944 501892 480754 21138 532776 260830 261924 10022 1851106 147184 1694597 9325 2915366 2872508 42858 88136 30395 57741 2644579 2644579 8259508 8259508 543147 543147 FOOD 2282114 2269473 12626 15 MEDICAL EXPENSES 1447196 1434554 12642 MAINTENANCE & REPAIRS 477209 477209 EMPLOYEE EXPENSES 465088 64354 400734 1323655 851232 467228 5195 51063503 43411437 7330227 321839 2683939 3048105 7607599 8539215 1514850 1460738 141593 144369 899490 2369408 243004278 116072324 123754788 126931954 36101817 50963688 11482412 9052522 184186488 202509999 4160108 5601645 77058331 77296751 54796761 67606826 2600872 1893287 889420 0 7751801 8857289 147257293 161255798 X 36540894 41119789 388301 134412 36929195 41254201 184186488 202509999 X 3636897 2102455 -1414346 X 0 1 X 1 0 X 1105730 2498469 756289 763035 939822 6063345 38646875 42373310 44645629 48620126 51097465 225383405 121854 152145 230518 285093 267890 1057500 39874459 45023924 45632436 49668254 52305177 232504250 2713 2713 2989 3286 5423 17124 0 2713 2713 2989 3286 5423 17124 232487126 2304881 2519534 2638176 2820294 3003399 13286284 612 7031 6753 9366 23762 2304881 2520146 2645207 2827047 3012765 13310046 291918 309168 325636 370255 360381 1657358 42471258 47853238 48603279 52865556 55678323 247471654 0.93940 0.93830 0.05380 0.05460 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: CFH PASS THROUGH - 2020 AMOUNT: $ 1,392. 2021 AMOUNT: $ 5,479. 2022 AMOUNT: $ -3,317. 2023 AMOUNT: $ 12,561. 2024 AMOUNT: $ 13,458. EQUIPMENT LENDING FEES - 2020 AMOUNT: $ 406. 2021 AMOUNT: $ 3,724. 2022 AMOUNT: $ 5,316. 2023 AMOUNT: $ 5,164. 2024 AMOUNT: $ 6,008. GREENHOUSE - 2021 AMOUNT: $ 76. 2022 AMOUNT: $ 5,741. 2023 AMOUNT: $ 5,056. 2024 AMOUNT: $ 4,083. GROSS INCOME FROM FUNDRAISING EVENTS - 2020 AMOUNT: $ 156,543. 2021 AMOUNT: $ 98,003. 2022 AMOUNT: $ 91,430. 2023 AMOUNT: $ 105,477. 2024 AMOUNT: $ 47,438. GROSS INCOME FROM SALES OF INVENTORY - 2020 AMOUNT: $ 119,235. 2021 AMOUNT: $ 157,377. 2022 AMOUNT: $ 163,101. 2023 AMOUNT: $ 167,155. 2024 AMOUNT: $ 170,814. GUEST ROOM - 2020 AMOUNT: $ 12,022. 2021 AMOUNT: $ 39,805. 2022 AMOUNT: $ 39,733. 2023 AMOUNT: $ 44,501. 2024 AMOUNT: $ 41,907. OTHER REVENUE - 2020 AMOUNT: $ -634. 2021 AMOUNT: $ 1,821. 2022 AMOUNT: $ 14,728. 2023 AMOUNT: $ 5,612. 2024 AMOUNT: $ 6,460. STORAGE RENTAL - 2020 AMOUNT: $ 2,954. 2021 AMOUNT: $ 2,883. 2022 AMOUNT: $ 3,166. 2023 AMOUNT: $ 3,164. 2024 AMOUNT: $ 3,372. WELLNESS CENTER - 2022 AMOUNT: $ 5,738. 2023 AMOUNT: $ 21,565. 2024 AMOUNT: $ 21,931. CNA TRAINING - 2024 AMOUNT: $ 25,020. PROPERTY DAMAGE CLAIM - 2024 AMOUNT: $ 13,890. ADMIN FEE REIMBURSEMENT - 2024 AMOUNT: $ 6,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 36826 36826 0 PART II-B, LINE 1: GARDEN SPOT VILLAGE PAID $36,826 IN DUES TO LEADING AGE PA AND LEADING AGE NATIONAL DUES. 0 1 X 7649307 7649307 187035299 88850599 98184700 29408715 11550272 17858443 18910957 15671453 3239504 126931954 DEPOSITS FROM PROSPECTIVE RESIDENTS 8351210 DUE TO AFFILIATES 506079 8857289 56062765 2102455 -676977 1425478 54637287 63113 63113 54700400 51737759 737369 737369 51000390 63113 63113 51063503 PART IV, LINE 2B: RESIDENT ESCROW FUNDS-THIS REPRESENTS ENTRANCE FEE REFUNDS OF THOSE RESIDENTS VACATING THEIR INDEPENDENT UNIT AND ADMITTED TO ONE OF THE CARE AREAS SUCH AS SKILLED CARE OR ASSISTED LIVING. THE MONEY IS HELD IN A JOINT ACCOUNT WITH GSV AND THE RESIDENT AS COSIGNERS AND IS AVAILABLE TO PAY MONTHLY SERVICE CHARGES AFTER ALL OTHER RESIDENT RESOURCES ARE EXHAUSTED. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 617,807. FUNDRAISING EVENT EXPENSES 110,891. CHANGE IN VALUE OF DERIVATIVE FINANCIAL INSTRUMENTS -1,414,346. MANAGEMENT FEE 8,671. PART XI, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT EXPENSES 63,113. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 617,807. FUNDRAISING EVENT EXPENSES 110,891. MANAGEMENT FEE 8,671. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT EXPENSES 63,113. GSV MARATHON 100476 27129 73347 32267 9600 7826 1045 27034 GOLF OUTING 50256 40205 10051 3943 14578 1438 3 43734 16393 27341 10703 2457 194466 83727 110739 36210 24178 18529 1045 30929 110891 -152 1 GARDEN SPOT FIRE COMPANY 339 E MAIN ST NEW HOLLAND PA 17557 236281983 501(C) 3 22500 0 N/A PROVIDE FUNDS FOR FIRE PROTECTION. GARDEN SPOT VILLAGE OF AKRON 433 SOUTH KINZER AVE NEW HOLLAND PA 17557 270280268 501(C) 3 1278771 0 N/A PROVIDE FUNDS FOR GENERAL USE 2 0 PART I, LINE 2: ASSISTANCE IS PROVIDED TO RELATED ENTITIES FOR FINANCIAL SUPPORT. MANAGEMENT OF THE ORGANIZATION OVERSEES THE USE OF FUNDS AT THE AFFILIATED ENTITIES. THE ORGANIZATION WAS IN CORRESPONDENCE WITH THE FIRE COMPANY TO ENSURE FUNDS WERE SPENT APPROPRIATELY. X X X 0 0 0 0 0 0 0 0 0 STEPHEN LINDSEY CEO 0 327637 0 0 0 0 0 17110 0 31498 0 376245 0 0 STEPHEN MULLER COO 0 206754 0 0 0 0 0 10750 0 30920 0 248424 0 0 NATHANIEL WEBER CFO 0 200829 0 0 0 0 0 10502 0 36904 0 248235 0 0 LORA GOMBOC DIR. OF HEALTHCARE SERVICE 0 176454 0 0 0 0 0 8822 0 127 0 185403 0 0 D SCOTT MILLER CMO 0 162729 0 0 0 0 0 8179 0 10347 0 181255 0 0 ANDREW DIETZEL CHIEF INFORMATION OFFICER 0 135135 0 0 0 0 0 7346 0 32661 0 175142 0 0 BRYAN GROFF DIRECTOR OF HR 0 135518 0 0 0 0 0 7189 0 29227 0 171934 0 0 CHRISTINA ROUVRE HAEUSLER NURSING HOME ADMINISTRATOR 128925 0 0 0 0 0 6764 0 23508 0 159197 0 0 0 PART I, LINE 3 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 A TRADE ASSOCIATION, TO ENSURE COMPENSATION DOES NOT EXCEED FAIR MARKET VALUE. COMPENSATION REVIEW IS DOCUMENTED IN THE MINUTES OF THE EXECUTIVE COMMITTEE MEETING. A LANCASTER MUNICIPAL AUTHORITY 237334160 514350AP2 2024-08-21 70119521 REFUND PRIOR BONDS AND RENOVATION PROJECT 0 0 0 A 1345000 70614685 979285 4039502 53767200 11828698 2026 1 0 0 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 1 0 0 0 0 0 0 1 A 1 FORM 990, PART V, LINE 2 GARDEN SPOT VILLAGE ("GSV") IS OPERATIONALLY AFFILIATED WITH GARDEN SPOT COMMUNITIES (EIN: 81-1141253). GSV IS A COMMON PAY AGENT FOR W-2 REPORTING OF ALL AFFILIATED ENTITIES. GSV REPORTS ALL EMPLOYEES ON ITS FORM W-3. 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 CFO WILL REVIEW THE RETURN FOR CONSISTENCY WITH THE INFORMATION PROVIDED TO BAKER TILLY ADVISORY GROUP, LP AND THEIR AUDIT REPORT. COPIES WILL BE E-MAILED TO ALL BOARD MEMBERS PRIOR TO FILING FOR THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY. BOARD MEMBERS ARE EACH REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT EACH YEAR THAT IS MAINTAINED BY MANAGEMENT. 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 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. REVIEW AND APPROVAL PROCESS ARE DOCUMENTED. 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 ARE ALSO AVAILABLE THROUGH AN ANNUAL DISCLOSURE STATEMENT FILING WITH STATE AND ON THE WEBSITE. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF DERIVATIVE FINANCIAL INSTRUMENTS -1,414,346. GSV LLC 433 SOUTH KINZER AVENUE NEW HOLLAND PA 17557 232640814 LEASE A BUILDING FOR USE AS MEDICAL OFFICES PA 1516615 17024064 GARDEN SPOT VILLAGE 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 COMMUNITIES 433 SOUTH KINZER AVENUE NEW HOLLAND PA 17557 811141253 MANAGEMENT SERVICES PA 501(C)(3) LINE 12C, III-FI N/A 0 FREDERICK MENNONITE COMMUNITY 2849 BIG ROAD ZIEGLERVILLE PA 19492 231382402 CONTINUING CARE RETIREMENT COMMUNITY PA 501(C)(3) LINE 10 GARDEN SPOT COMMUNITIES 0 TRELLISWORKS 433 SOUTH KINZER AVENUE NEW HOLLAND PA 17557 992825157 FOUNDATION/FUNDRAISING PA 501(C)(3) LINE 7 GARDEN SPOT COMMUNITIES 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0