2024-07-09T14:37:38-05:00 2021-12-31 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2021-01-01 450634490 ASBURY COMMUNITIES HCBS INC ASBU 3012502100 5285 WESTVIEW DRIVE 200 FREDERICK MD 21703 ANDREW JEANNERET TREASURER 3012502100 2024-07-03 1 ANDREW JEANNERET XXX-XX-XXXX JOHN NORMAN P01506766 7049985200 2024-07-03 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z X SUE DACAMARA 5285 WESTVIEW DRIVE 200 FREDERICK MD 21703 3299394 0 X WWW.ASBURY.ORG X 2011 MD EXPLORING POSSIBILITIES TO LIVE YOUR BEST LIFE BY DOING ALL THE GOOD WE CAN WITH INTEGRITY, TRANSPARENCY AND GRACE. 4 0 102 0 625125 610938 81414 908 3564513 2663307 196 2579 8256 631256 3654379 3298050 1650 908 0 0 3217510 2194063 0 0 0 1042624 933314 4261784 3128285 -607405 169765 2002664 2192179 7304568 7758039 -5301904 -5565860 ESTABLISH, MAINTAIN, OPERATE, AND SUPPORT, EITHER DIRECTLY, OR IN COOPERATION WITH OTHER ORGANIZATIONS, HOME CARE, HOME HEALTH CARE, HOME MAINTENANCE, HOSPICE, AND OTHER SERVICES FOR OLDER ADULTS. 0 0 637381 908 1220033 HOME CARE: HOME CARE SERVICES FOR OLDER ADULTS, PROVIDING 42,911 HOURS OF CARE IN 2021. 618674 0 1443274 HOME HEALTH CARE SERVICES: OPERATION OF HOME HEALTH SERVICES FOR OLDER ADULTS, PROVIDING 9,341 HOURS OF SERVICE FOR OUR CLIENTS DURING 2021. 1256055 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 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 1 7 0 102 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 4 0 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X X ANDREW JEANNERET CFO 3012502100 5285 WESTVIEW DRIVE 200 FREDERICK MD 21703 X MANNY OCASIO COLON ASST. SECRETARY- LEFT MARCH 2021 1.00 39.00 X X 0 141077 8119 SHAUN SMITH CHAIR/PRESIDENT 1.00 39.00 X X 0 345427 34120 ANDREW JEANNERET TREASURER 1.00 39.00 X X 0 464910 31692 ANDREW JOSEPH SECRETARY 1.00 39.00 X X 0 383020 27617 SUE DACAMARA ASST. SECRETARY-LEFT APRIL 2021 1.00 39.00 X X 0 721098 9877 JUDITH ROGERS FRUITERMAN EXECUTIVE DIRECTOR 40.00 X 211901 0 11206 211901 2055532 122631 1 0 1 0 SENIOR OPTIONS LLC 3181 SHORE DRIVE VIRGINIA BEACH VA 23451 CONSULTING 132658 1 908 908 SERVICE REVENUE 621610 2663307 2663307 2663307 2579 2125 454 9600 1344 8256 8256 8256 HOME HEALTH (S CORP) 621610 623000 623000 623000 3298050 2663307 625125 8710 908 908 223106 223106 1718282 1054043 664239 46959 22622 24337 66266 24573 41693 139450 80385 59065 332263 332263 1328 1328 3904 3904 33971 33971 4244 4244 43219 3218 40001 269500 269500 20957 10172 10785 5824 5824 25664 25664 3844 3844 CONSULTING FEES 135297 135297 BAD DEBT 16660 16660 RECRUITING & EDUCATION 14072 14072 PHARMACY & MEDICAL SUPP 10780 9671 1109 11787 2315 9472 3128285 1256055 1872230 0 78142 179128 430182 280981 41354 27210 257555 134133 57505 123422 1395481 1581438 2002664 2192179 260696 227822 1288 7043872 7528929 7304568 7758039 X -5301904 -5757264 191404 -5301904 -5565860 2002664 2192179 X 169765 -433721 X X 0 1 X 1 0 X 9020 188 5971 81414 908 97501 4488144 4105226 4294258 3564512 2663306 19115446 4497164 4105414 4300229 3645926 2664214 19212947 0 0 0 19212947 839 547 272 9796 454 11908 839 547 272 9796 454 11908 4498003 4105961 4300501 3655722 2664668 19224855 0.99940 0.99950 0.00060 0.00050 X 1385 1293 92 256170 132840 123330 123422 INTANGIBLES 1250000 DEPOSITS 500 OTHER RECEIVABLES 139534 INTEREST IN NET ASSETS OF FOUNDATION 191404 1581438 DUE TO ACOMM 7528929 7528929 X PART X, LINE 2: ASBURY COMMUNITIES HCBS, INC. IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC); ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REQUIRED AS THERE ARE NO UNRELATED TRADES OR BUSINESSES. THE COMPANY HAS IMPLEMENTED PROCESSES TO ENSURE COMPLIANCE WITH THE INTERNAL REVENUE SERVICE INTERMEDIATE SANCTIONS PROVISIONS FOR ALL ITS SUPPORTED ORGANIZATIONS, INCLUDING THE COMPANY. THIS INCLUDES AN INDEPENDENT REVIEW BY THE COMPENSATION COMMITTEE OF ALL COMPENSATION ARRANGEMENTS WITH DISQUALIFIED PERSONS AND OUTSIDE COMPENSATION CONSULTANTS TO PROVIDE INDEPENDENT THIRD-PARTY REVIEW AND ADVISEMENT, AND THE IMPLEMENTATION OF A DETAILED CONFLICT-OF-INTEREST POLICY AND ANNUAL DISCLOSURE PROCESS FOR ALL DISQUALIFIED PERSONS. THE COMPENSATION COMMITTEE ALSO HIRES OUTSIDE COUNSEL TO ADVISE THE COMPANY ON COMPLIANCE. THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION MUST BE RECOGNIZED ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE RESOLUTION. THE COMPANY'S REASSESSMENT OF ITS TAX POSITIONS DID NOT HAVE A MATERIAL IMPACT ON THE COMPANY'S RESULTS OF OPERATIONS OR FINANCIAL POSITION. THE COMPANY'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE COMPANY IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. X X X X X X 1 1 0 0 0 0 0 0 0 SHAUN SMITH CHAIR/PRESIDENT 0 288137 0 56000 0 1290 0 14250 0 19870 0 379547 0 0 ANDREW JEANNERET TREASURER 0 359390 0 103874 0 1646 0 14250 0 17442 0 496602 0 0 ANDREW JOSEPH SECRETARY 0 283995 0 98346 0 679 0 12417 0 15200 0 410637 0 0 SUE DACAMARA ASST. SECRETARY-LEFT APRIL 2021 0 118496 0 117731 0 484871 0 6024 0 3853 0 730975 0 186161 JUDITH ROGERS FRUITERMAN EXECUTIVE DIRECTOR 194316 0 15390 0 2195 0 8388 0 2818 0 223107 0 0 0 PART I, LINE 3 THE COMPENSATION OF THE ORGANIZATION'S CEO AND ALL PERSONS DEEMED POTENTIALLY DISQUALIFIED IS REVIEWED AND RECOMMENDED TO THE BOARD OF ASBURY COMMUNITIES, INC. BY THE COMPENSATION COMMITTEE OF THE BOARD. PART I, LINES 4A-B THE TREASURER, SECRETARY, AND ASST. SECRETARY PARTICIPATE IN A 457(F) PLAN. THE ASST. SECRETARY RECEIVED DISTRIBUTIONS OF $186,161 IN 2021. THERE WERE NO OTHER PLAN DISTRIBUTIONS. SUE DACAMARA, ASST. SECRETARY, LEFT THE ORGANIZAITON IN APRIL 2021. SHE ROUTINELY WORKED 40 HOURS PER WEEK PRIOR TO HER DEPARTURE, AND SHE RECEIVED $297,200 SEVERANCE DURING 2021 UPON SEPARATING FROM THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE CAN ACT IN PLACE OF THE BOARD FOR DEFINED RESPONSIBILITIES. ALL MEMBERS OF THE EXECUTIVE COMMITTEE ARE MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 6 ASBURY COMMUNITIES HCBS, INC. HAS ONE MEMBER. THE SOLE MEMBER IS ASBURY COMMUNITIES, INC. FORM 990, PART VI, SECTION A, LINE 7A ASBURY COMMUNITIES, INC. IS THE SOLE MEMBER OF ASBURY COMMUNITIES HCBS, INC. FORM 990, PART VI, SECTION A, LINE 7B ONLY CERTAIN DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO ASBURY COMMUNITY INC.'S APPROVAL. THESE DECISIONS, AMONG OTHERS, INCLUDE: (1) MANAGEMENT SERVICES RELATIONSHIPS AND CONTRACTS; (2) ANY ORGANIZATIONAL CHANGE IN GENERAL, INCLUDING MERGERS, SALES, LEASES, ETC, OF SUBSTANTIALLY ALL OF THE ASSETS AND THE CREATION OF NEW ENTITIES; (3) AMENDMENTS TO MISSION OR VISION STATEMENTS; (4) AMENDMENTS TO THE ARTICLES OF INCORPORATION OR BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B ASBURY COMMUNITIES, INC. , THE SOLE MEMBER OF ASBURY COMMUNITIES HCBS, INC., DELEGATES REVIEW OF THE FORM 990 TO ITS AUDIT, FINANCE, AND INVESTMENT COMMITTEE (AFIC) WHICH PERFORMED ITS REVIEW ON 11/02/22. ADDITIONALLY, THE ASBURY COMMUNITIES, INC. AND ASBURY COMMUNITIES HCBS, INC. BOARD OF DIRECTORS WERE FORWARDED A COPY OF THE DRAFT 990 FOR REVIEW AND WAS PROVIDED A LINK TO A RECORDING OF THE AFIC MEETING IF MEMBERS CHOSE TO LISTEN TO THE MEETINGS AS THEY REVIEWED ANY OF THE FORM 990S. ALL DIRECTORS MAY POSE QUESTIONS OR ASK FOR CLARIFICATION FROM STAFF AND THE AFIC. FORM 990, PART VI, SECTION B, LINE 12C THE ASBURY COMMUNITIES CONFLICT OF INTEREST POLICY WAS APPROVED BY THE BOARD OF DIRECTORS. THE COMPLIANCE OFFICER IS RESPONSIBLE FOR THE POLICY AND OVERSEES THE IMPLEMENTATION OF THE PROCESS. ALL THE ENTITIES WITHIN THE ASBURY COMMUNITIES SYSTEM ARE SUBJECT TO THE POLICY. ANNUALLY, THE COMPLIANCE OFFICER CONDUCTS A COMPREHENSIVE CONFLICT DISCLOSURE PROCESS COVERING ALL MEMBERS OF THE GOVERNING BOARDS, SYSTEM WIDE COMMITTEES, AND INDIVIDUALS IN KEY MANAGEMENT POSITIONS. EACH PERSON COMPLETES A CONFLICT OF INTEREST DISCLOSURE FORM AND IS ADVISED OF THEIR FIDUCIARY OBLIGATIONS. THE COMPLIANCE OFFICER, WHO HAS A DIRECT REPORTING LINE TO THE CHAIR OF THE GOVERNANCE AND NOMINATIONS COMMITTEE AND REPORTS QUARTERLY TO THE GOVERNANCE AND NOMINATIONS COMMITTEE, ANALYZES ALL DISCLOSURE FORMS FOR POTENTIAL CONFLICTS, AND PREPARES A REPORT FOR THE SYSTEM-WIDE GOVERNANCE AND NOMINATIONS COMMITTEE. A REPORT WAS MADE TO THE BOARD THAT THERE WERE NO CONFLICTS DURING 2021. WHEN AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST ARISES INVOLVING A BOARD OR COMMITTEE MEMBER, THE GOVERNANCE AND NOMINATIONS COMMITTEE IS INFORMED AND WILL FOLLOW SPECIFIC PROTOCOL OUTLINED IN THE CONFLICT OF INTEREST POLICIES AND PROCEDURES. FORM 990, PART VI, SECTION B, LINE 15 ON AN ANNUAL BASIS, THE COMPENSATION COMMITTEE RELIES ON STAFF FEEDBACK AND THE DATA AND RECOMMENDATIONS PROVIDED BY AN EXTERNAL COMPENSATION CONSULTANT TO ASCERTAIN THE REASONABLENESS OF COMPENSATION AND BENEFITS OF ALL OF THE DIRECT REPORTS OF THE CEO AND OTHER POTENTIALLY DISQUALIFIED PERSONS. IN ADDITION, THE COMPENSATION COMMITTEE REVIEWS THE ORGANIZATION'S PROGRESS TOWARDS KEY PERFORMANCE INDICATORS SELECTED FOR INCENTIVIZING PERFORMANCE OF DISQUALIFIED PERSONS THROUGH A PERFORMANCE BASED-COMPENSATION PROGRAM. QUARTERLY, THE COMPENSATION COMMITTEE REVIEWS UPDATES TO THE OVERALL BENEFITS AND COMPENSATION PLAN FOR THE ORGANIZATION AS WELL AS PROGRESS ON THE ORGANIZATION'S EMPLOYER OF CHOICE STRATEGIC GOALS. ALSO ON AN ANNUAL BASIS, THE COMPENSATION COMMITTEE SPECIFICALLY REVIEWS THE COMPENSATION AND BENEFITS OF THE CEO USING THE DATA GATHERED BY THE COMPENSATION CONSULTANT AT THE DIRECTION OF THE COMMITTEE AND PROVIDES INPUT TO THE FULL BOARD OF DIRECTORS IN ORDER TO SUPPORT THEIR DECISION MAKING PROCESS REGARDING THE CEO'S COMPENSATION. THE COMPENSATION COMMITTEE CHARTER, THE EXECUTIVE COMPENSATION PHILOSOPHY, AND THE EXECUTIVE INCENTIVE PLAN WERE REVIEWED MOST RECENTLY IN 2021. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. AUDITED FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC VIEWING ON OUR WEBSITE (WWW.ASBURY.ORG). FORM 990, PART VII, SECTION A THE OFFICERS THAT HAVE COMPENSATION FROM RELATED ORGANIZATIONS REPORTED IN PART VII, SECTION A, COLUMN E OF THE FORM 990 PROVIDE EXECUTIVE MANAGEMENT SUPPORT AND OVERALL GUIDANCE TO ASBURY COMMUNITIES HCBS, INC. AS WELL AS THE OTHER RELATED AND SUPPORTED ORGANIZATIONS OF ASBURY COMMUNITIES, INC. THERE ARE OVER 2,500 TOTAL EMPLOYEES IN THE ASBURY COMMUNITIES, INC. SYSTEM. THE 2021 CONSOLIDATED AUDITED FINANCIAL STATEMENTS FOR ASBURY COMMUNITIES, INC. HAD TOTAL REVENUES OF $297 MILLION AND TOTAL ASSETS OF ALMOST $680 MILLION. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN NET ASSETS OF ASBURY FOUNDATION 191,404. AUTUMN HEALTH S CORP K-1 -625,125. FORM 990, PART XII, LINE 2C THERE HAS BEEN NO CHANGE IN OVERSIGHT PROCESS FROM THE PRIOR YEAR. AMENDED RETURN EXPLANATION THE TAXPAYER ORIGINALLY FILED FORM 990 AND FORM 990-T FOR THE 2021 TAX YEAR IN NOVEMBER, 2022. IN THE SPRING OF 2024, THE TAXPAYER RECEIVED AN AMENDED FORM K-1 FROM AUTUMN HEALTH, INC. FOR THE 2021 TAX YEAR. AUTUMN HEALTH IS AN S CORPORATION, SO ALL OF THE INCOME THAT COMES FROM AUTUMN HEALTH TO THE TAXPAYER IS CONSIDERED UNRELATED BUSINESS INCOME. THE AMENDMENTS TO THE FORM 990 AND TO THE 990-T ARE BEING MADE TO REFLECT THE NEW TAX INFORMATION FLOWING THROUGH FROM AUTUMN HEALTH FOR 2021. THE FOLLOWING LINES ON FORM 990 HAVE BEEN UPDATED: FORM 990, HEADING, LINE G - GROSS RECEIPTS FORM 990, PART I, LINE 7A FORM 990, PART I, LINE 7B FORM 990, PART VIII, LINE 3 FORM 990, PART VIII, LINE 11A FORM 990, PART XI, LINE 1 FORM 990, PART XI, LINE 9 ASBURY ATLANTIC INC 5285 WESTVIEW DRIVE 200 FREDERICK MD 21703 520607956 HOUSING AND HEALTHCARE FOR OLDER ADULTS MD 501(C)(3) LINE 10 ASBURY COMMUNITIES INC 0 ASBURY FOUNDATION INC 5285 WESTVIEW DRIVE 200 FREDERICK MD 21703 521862674 RAISING FUNDS FOR CHARITY CARE MD 501(C)(3) LINE 7 ASBURY COMMUNITIES INC 0 AFFILIATED ASSOCIATES INC 5285 WESTVIEW DRIVE 200 FREDERICK MD 21703 510426078 EMPLOYEE PAYMASTER COMPANY MD 501(C)(3) LINE 12C, III-FI ASBURY COMMUNITIES INC 0 ASBURY COMMUNITIES INC 5285 WESTVIEW DRIVE 200 FREDERICK MD 21703 521862677 SUPPORT SERVICES MD 501(C)(3) LINE 12C, III-FI 0 ASBURY INC 5285 WESTVIEW DRIVE 200 FREDERICK MD 21703 620630670 HOUSING AND HEALTHCARE FOR OLDER ADULTS TN 501(C)(3) LINE 10 ASBURY COMMUNITIES INC 0 BETHANY DEVELOPMENT CORPORATION 335 WESLEY DRIVE MECHANICSBURG PA 17055 232078064 HOUSING FOR OLDER ADULTS PA 501(C)(3) LINE 10 ASBURY COMMUNITIES INC 0 ALBRIGHT CARE SERVICES 5285 WESTVIEW DRIVE 200 FREDERICK MD 21703 231887138 HOUSING, HEALTHCARE, AND AT-HOME SERVICES FOR OLDER ADULTS PA 501(C)(3) LINE 10 ASBURY COMMUNITIES INC 0 WARRIOR RUN MANOR 5285 WESTVIEW DRIVE 200 FREDERICK MD 21703 232137458 HOUSING FOR OLDER ADULTS PA 501(C)(3) LINE 10 ALBRIGHT CARE SERVICES 0 FOREST RIDGE MANOR INC 910 WILDER CHAPEL LANE MARYVILLE TN 37804 201885811 HOUSING FOR OLDER ADULTS TN 501(C)(3) LINE 12A, I ASBURY INC 0 THE ASBURY GROUP INC 5285 WESTVIEW DRIVE 200 FREDERICK MD 21703 205038820 TECH & SUPPORT SVCS DE ASBURY COMMUNITIES INC C 0 THRIVEWELL TECH LLC 5285 WESTVIEW DRIVE 200 FREDERICK MD 21703 262896175 INFO & CNSLT SVCS DE ASBURY COMMUNITIES INC C 0 0 0 1 1 1 0 0 0 0 0 1 1 1 1 0 1 0 1 1