Civic Intelligence

The Community at Rockhill

990 • Fiscal year 2015 • EIN 23-1472520

Jul 01, 2014 to Jun 30, 2015 • Filed on Apr 28, 2016

3250 State RoadSellersville, PA 18960

(215) 257-2751

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

82nd percentile

0.70x

Higher debt load relative to assets than 82% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Liabilities / Revenue

85th percentile

1.72x

Higher debt load relative to revenue than 85% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Net Margin

17th percentile

-5.5%

Higher net margin than 17% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Top Officer Pay

43rd percentile

$218,095

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Asset Growth

34th percentile

-1.3%

Faster asset growth than 34% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2014 to 2015

Revenue Growth

51st percentile

4.4%

Faster revenue growth than 51% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2014 to 2015

Assets

Down

$48,261,207

Down $645,490 (-1.3%) from 2014

Net Assets

Down

$14,369,753

Down $1,133,147 (-7.3%) from 2014

Liabilities

Up

$33,891,454

Up $487,657 (+1.5%) from 2014

Revenue

Up

$19,731,222

Up $828,541 (+4.4%) from 2014

Expenses

Up

$20,817,994

Up $1,326,558 (+6.8%) from 2014

Net Income

Down

-$1,086,772

Down $498,017 (-85%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$60M$40M$20M$0Assets 2014: $48,906,697Liabilities 2014: $33,403,797Net Assets 2014: $15,502,9002014Assets 2015: $48,261,207Liabilities 2015: $33,891,454Net Assets 2015: $14,369,7532015Assets 2016: $47,162,383Liabilities 2016: $33,563,801Net Assets 2016: $13,598,5822016Assets 2017: $46,378,927Liabilities 2017: $32,552,089Net Assets 2017: $13,826,8382017Assets 2018: $49,333,069Liabilities 2018: $35,363,582Net Assets 2018: $13,969,4872018Assets 2019: $50,754,817Liabilities 2019: $36,894,402Net Assets 2019: $13,860,4152019Assets 2020: $50,876,790Liabilities 2020: $36,480,422Net Assets 2020: $14,396,3682020Assets 2021: $53,451,089Liabilities 2021: $36,898,475Net Assets 2021: $16,552,6142021Assets 2022: $45,958,535Liabilities 2022: $32,817,124Net Assets 2022: $13,141,4112022Assets 2023: $46,267,774Liabilities 2023: $31,935,909Net Assets 2023: $14,331,8652023Assets 2024: $48,580,309Liabilities 2024: $32,817,199Net Assets 2024: $15,763,1102024

Highlighted filing

2015

Assets$48,261,207
Liabilities$33,891,454
Net Assets$14,369,753

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0-$10MRevenue 2014: $18,902,681Expenses 2014: $19,491,436Net Income 2014: -$588,7552014Revenue 2015: $19,731,222Expenses 2015: $20,817,994Net Income 2015: -$1,086,7722015Revenue 2016: $18,360,921Expenses 2016: $19,918,903Net Income 2016: -$1,557,9822016Revenue 2017: $18,701,502Expenses 2017: $18,879,756Net Income 2017: -$178,2542017Revenue 2018: $18,367,343Expenses 2018: $18,541,042Net Income 2018: -$173,6992018Revenue 2019: $18,723,466Expenses 2019: $18,912,167Net Income 2019: -$188,7012019Revenue 2020: $18,961,563Expenses 2020: $18,408,339Net Income 2020: $553,2242020Revenue 2021: $20,026,385Expenses 2021: $18,035,422Net Income 2021: $1,990,9632021Revenue 2022: $17,323,928Expenses 2022: $18,668,750Net Income 2022: -$1,344,8222022Revenue 2023: $19,038,100Expenses 2023: $19,398,489Net Income 2023: -$360,3892023Revenue 2024: $21,151,552Expenses 2024: $20,873,768Net Income 2024: $277,7842024

Highlighted filing

2015

Revenue$19,731,222
Expenses$20,817,994
Net Income-$1,086,772
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Apr 28, 2016
Return Version
2014v6.0
Gross Receipts
$20,421,882
Mission and Program Overview

Mission

The mission of the community at rockhill is to enrich the lives of all served through innovation and creativity. We are a vibrant community providing purpose, dignity and compassion, centered in god's love.

To provide housing, health care, and other related services to residents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$37,783,824$37,465,225▼ $318,599
Investments in Publicly Traded Securities$4,064,254$4,465,717▲ $401,463
Accounts Receivable$3,196,291$2,885,692▼ $310,599
Savings and Temporary Cash Investments$3,114,564$2,656,172▼ $458,392
Prepaid Expenses and Deferred Charges$163,823$158,274▼ $5,549
Investments Other Securities$135,527$135,527→ $0
Loans From Officers Directors$100,000--
Intangible Assets-$55,059-
Other Notes and Loans Receivable, Net$35,250$20,250▼ $15,000
Inventories for Sale or Use$18,505$18,505→ $0
Cash and Non-Interest-Bearing Accounts$900$3,738▲ $2,838
Total Assets$48,906,697$48,261,207▼ $645,490
Other Assets Total$393,759$397,048▲ $3,289
Liabilities
Deferred Revenue$15,549,652$16,519,062▲ $969,410
Mortgage Notes Payable Secured by Investment Property$15,900,000$15,713,330▼ $186,670
Accounts Payable and Accrued Expenses$1,323,503$1,412,946▲ $89,443
Unsecured Notes Loans Payable$529,594$245,823▼ $283,771
Escrow Account Liability$1,048$293▼ $755
Total Liabilities$33,403,797$33,891,454▲ $487,657
Net Assets / Fund Balance
Unrestricted Net Assets$15,092,331$13,973,705▼ $1,118,626
Permanently Rstr Net Assets$393,759$396,048▲ $2,289
Temporarily Rstr Net Assets$16,810$0▼ $16,810
Total Net Assets Fund Balance$15,502,900$14,369,753▼ $1,133,147
Total Liabilities and Net Assets / Fund Balance$48,906,697$48,261,207▼ $645,490

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$30,589,449$28,412,054$59,001,503
Equipment$2,708,142$6,313,507$9,021,649
Other Land Buildings$1,581,358$2,825,237$4,406,595
Land$2,586,276-$2,586,276
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Karen E LehmanCEOFT$195,627$22,468$218,095
Abby M LoftusVP Finance/CFO (until 5/15)FT$145,105$17,500$162,605
Catherine FoxAdministrator (until 5/15)FT$133,655$8,147$141,802

Board Members and Trustees

NameTitle
Michele ThrushAssistant Chair
Ron L HertzlerChair
Bryce J BergeyTrustee
David BergeyTrustee
Dorothy K Weik EsqTrustee
Jeff GodshallTrustee
Jeff WilkinsTrustee
Douglas HackerCFO (as of 6/15)
Glenn R BaumanSecretary
Jennifer LandisTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Morrison Management ServicesFood ServicesPO BOX 102289, Atlanta, GA 30268$1,032,569
Laverne Hendricks Builders INCApartment Renovations712 GODSHALL ROAD, Telford, PA 18969$854,739
Alliance RehabTherapy Services28100 TORCH PARKWAY, Warrenville, IN 60555$847,134
PharmericaPharmacy ServicesPO BOX 409251, Atlanta, GA 30384$284,835
Wright Flooring Co INCRenovationsPO BOX 429, Silverdale, PA 18962$270,709
Revenue and Support

Revenue Composition

Contributions and Grants
$51,625
Program Service Revenue
$19,324,020
Investment Income
$211,891
Other Revenue
$143,686
All Other Contributions
$51,625
Change in Net Assets
$-1,086,772

Audited Revenue Reconciliation

Revenue per Audited Statements
$19,824,555
Revenue Not Reported on Financial Statements
$-93,333
Revenue Not Reported on Form 990
$-71,363
Other Revenue Adjustments
$-93,333
Total Revenue per Audited Statements
$19,753,192
Total Revenue per Form 990
$19,731,222
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,900,271
Other Expenses$9,899,545
Total Fundraising Expense$107,062
Grants and Similar Amounts Paid$18,178
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,697,101$805,532$71,089$8,573,722
Depreciation Depletion$3,302,116--$3,302,116
Fees for Services Other$1,472,998$384,581$24,660$1,882,239
Other Employee Benefits$1,120,498$154,261$603$1,275,362
Occupancy$1,067,447--$1,067,447
Interest$674,151--$674,151
Payroll Taxes$541,779$76,572$4,426$622,777
Office Expenses$357,731$108,253$2,612$468,596
Current Officers, Directors, Trustees, and Key Employees-$384,508-$384,508
All Other Expenses$23,595$258,478$20$282,093
Insurance$11,520$209,286-$220,806
Other Expenses$180,169$1,432-$180,169
Information Technology$68,094$76,960-$145,054
Travel$33,707$27,914$1,369$62,990
Advertising$2,051$59,214$657$61,922
Fees for Services Accounting-$54,804-$54,804
Conferences and Meetings$30,362$17,057$1,429$48,848
Pension Plan Contributions$32,774$10,931$197$43,902
Fees for Service Investment Mgmnt Fees-$24,988-$24,988
Fees for Services Legal-$22,753-$22,753
Grants to Domestic Orgs$18,178--$18,178
Fees for Services Lobbying-$929-$929
Total Functional Expenses$18,031,595$2,679,337$107,062$20,817,994

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$20,886,339
Total Expenses per Form 990$20,817,994
Expenses per Audited Statements$20,793,006
Expenses Not Reported on Form 990$93,333
Expenses Not Reported on Financial Statements$24,988
Other Expense Adjustments$24,988
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Franconia Mennonite ConferenceHarleysville, PA501(c)(3)Support of Regional Conference of Mennonite Church USA$10,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$100,000--
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Rockhill mennonite community used the services of mhs consulting for an interim chief financial officer.

Form 990, Part VI, Section B, Line 11

A board meeting will be called when the draft of the federal form 990 has been prepared by the outside accountants and reviewed by management. All members will receive a copy of the draft federal form 990 to review prior to the meeting. At the meeting, the independent accountants will provide an overview of the form 990 and all members will have the ability to ask any questions or voice concerns. The board will approve the form 990 subsequent to the presentation and after all questions have been answered and all concerns alleviated.

Form 990, Part VI, Section B, Line 12C

There is a written conflict of interest policy of which all officers and directors must abide and sign annually. The board reviews the signed statements and oversees the procedures for ensuring any potential conflicts are resolved according to the policy. Any interested parties to a conflict will remove themselves from any discussions and or decisions based on the conflict.

Form 990, Part VI, Section B, Line 15

The governance committee of the board of directors is charged with annually reviewing the performance and establishing compensation for the ceo. Top management salaries are determined based on review of an annual survey provided by trade association, or external consultation, to ensure compensation is competitive and maintained within fair market range within the industry norms. The approval process for each employee's compensation is documented.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Rockhill Mennonite Community
EIN
23-1472520
Phone
2152572751
Address
3250 STATE ROAD, SELLERSVILLE, PA 18960

Signing Officer

Name
Karen Lehman
Title
CEO
Phone
2152572751
Signed
2016-04-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Lehman
Formed
1954
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
465
Volunteers
350

Preparer

Firm
Baker Tilly Virchow Krause Llp
Address
1650 MARKET STREET SUITE 4500, PHILADELPHIA, PA 19103
Preparer
Julius C Green CPA Jd
Phone
2159720701
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Change in value of beneficial interest in perpetual trusts 2,289.

Financial Statement Notes

PART IV, LINE 2B:

Resident funds: rockhill mennonite community holds in trust certain funds advanced by the residents. These funds are recorded as cash and a corresponding liability.

PART X, LINE 2:

Rockhill accounts for uncertainty in income taxes using 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 is met. Management determined there were no tax uncertainties that met the recognition threshold in 2015 and 2014. The corporation's federal exempt organization business income tax returns for years prior to 2012 no longer remain subject to examination by the internal revenue service.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Change in value of beneficial interest in perpetual trusts 2,289. Investment expenses -24,988.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Rental expenses -41,285. Cost of goods sold -52,048.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Rental expenses 41,285. Cost of goods sold 52,048.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Investment expenses 24,988.

Raw XML AppendixShowing 400 of 724 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0ROCKHILL MENNONITE COMMUNITY, A CONTINUING CARE RETIREMENT COMMUNITY SITUATED ON 44 PICTURESQUE ACRES IN BEAUTIFUL BUCKS COUNTY, PENNSYLVANIA, PROVIDES AMENITIES, CONVENIENCES, AND SERVICES DESIGNED TO ENHANCE THE QUALITY OF LIFE FOR EACH RESIDENT AND ENCOURAGE THEM TO LIVE EACH DAY TO ITS FULLEST.AS A CONTINUING CARE RETIREMENT COMMUNITY, ROCKHILL MENNONITE COMMUNITY OFFERS RESIDENTIAL LIVING, PERSONAL CARE AND NURSING CARE ON ONE CONVENIENT CAMPUS. ROCKHILL MENNONITE COMMUNITY PROVIDES HOUSING, HEALTH CARE, AND OTHER RELATED SERVICES TO APPROXIMATELY 400 RESIDENTS. ROCKHILL OPERATES 206 RESIDENTIAL LIVING APARTMENTS WITH AN AVERAGE OCCUPANCY OF 88%, A 53 UNIT PERSONAL CARE CENTER WITH AN AVERAGE OCCUPANCY OF 97%, AND A 90 BED SKILLED NURSING CENTER WITH AN AVERAGE OCCUPANCY OF 88%. ROCKHILL MENNONITE COMMUNITY ALSO PROVIDES ADULT DAY CARE SERVICES TO BOTH RESIDENTS AND NONRESIDENTS WITH AN AVERAGE DAILY NUMBER OF PARTICIPANTS OF 15. A SIGNIFICANT PART OF ROCKHILL MENNONITE COMMUNITY'S NOT-FOR-PROFIT MISSION IS TO ENSURE THAT RESIDENTS WHO OUTLIVE THEIR RESOURCES THROUGH NO FAULT OF THEIR OWN ARE ABLE TO CONTINUE LIVING AT ROCKHILL. ROCKHILL MENNONITE COMMUNITY PROVIDED BENEVOLENT CARE TO RESIDENTS WITHIN ITS PERSONAL CARE UNITS AMOUNTING TO APPROXIMATELY $175,000.
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