2025-03-16T13:55:03-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2023-01-01 233035012 FRIENDS LIFE CARE PARTNERS FRIE 2156288964 460 NORRISTOWN ROAD 300 BLUE BELL PA 19422 JOSEPH K CONNER INTERIM PRESIDENT/CEO 2156288964 2025-03-04 1 0 LAURA J KENNEY P00202198 6177170831 2025-03-04 2023 2025-03-06 01:10:19Z X JOSEPH K CONNER 460 NORRISTOWN ROAD 300 BLUE BELL PA 19422 1690384 0 X WWW.FRIENDSLIFECAREPARTNERS.ORG X 1998 PA TO PROVIDE MANAGEMENT, ADVISORY, AND ACCOUNTING SERVICES TO AFFILIATES. 8 8 13 9 0 0 0 0 2071003 1685859 7783 4525 0 0 2078786 1690384 0 0 0 0 1637748 1180023 0 0 0 441039 510361 2078787 1690384 -1 0 7381470 8029772 1792856 1802129 5588614 6227643 ADVANCING LONG TERM CARE AND WELLNESS THROUGH INNOVATIVE SOLUTIONS THAT ANTICIPATE AND RESPOND TO LIFELONG HEALTH CARE NEEDS. ENSURING SERVICE EXCELLENCE AND SUSTAINABILITY THROUGH OUR COMMITMENT TO QUAKER VALUES. 0 0 1685859 TO PROVIDE MANAGEMENT, PROGRAM SERVICE SUPPORT, ADVISORY, AND ACCOUNTING SERVICES TO FRIENDS LIFE CARE, FRIENDS LIFE CARE CONSULTANTS, INC, AND VIGR HEALTH. 1 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 0 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 1 1 1 0 0 1 11 0 1 13 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 0 0 0 X KATHRYN A BARTON CORP CTRLTREASSECY 2156288964 460 NORRISTOWN ROAD SUITE 300 BLUE BELL PA 19422 GABRIEL EHRI BOARD CHAIR 2.00 6.00 X X 0 0 0 LAURA BOYCE BOARD MEMBER 2.00 2.00 X 0 0 0 STEPHEN LAPIERRE BOARD MEMBER 2.00 2.00 X 0 0 0 THOMAS PENN BOARD MEMBER 2.00 2.00 X 0 0 0 SAM SWANSEN BOARD MEMBER 2.00 2.00 X 0 0 0 SCOTT TOWNSLEY BOARD MEMBER 2.00 2.00 X 0 0 0 JOAN COUNTRYMAN BOARD MEMBER (AS OF 11/23) 2.00 2.00 X 0 0 0 CARRIE ROBINSON BOARD MEMBER (AS OF 11/23) 2.00 2.00 X 0 0 0 DIANNE E REED BOARD MEMBER (UNTIL 11/23) 2.00 2.00 X 0 0 0 JOSEPH K CONNER INTERIM PRESIDENT/CEO 31.00 9.00 X 243285 0 37612 CAROL BARBOUR PRESIDENT/CEO (UNTIL 6/23) 35.00 5.00 X 141070 0 5284 KATHRYN A BARTON CORP CTRL/TREAS/SECY 32.00 8.00 X 122006 0 4992 MARIA BUEHLER CHIEF MARKETING OFFICER 32.00 8.00 X 178415 0 7137 684776 0 55025 4 0 1 0 NAVITEND 23 ROUTE 206 STANHOPE NJ 07874 TECHNOLOGY SERVICES 397865 1 MANAGEMENT FEE REVENUE 561000 1685859 1685859 1685859 4525 4525 1690384 1685859 0 4525 554249 554249 500943 500943 16261 16261 41170 41170 67400 67400 37412 37412 11397 11397 48434 48434 86872 86872 138272 138272 22263 22263 15525 15525 1843 1843 23829 23829 59845 59845 COMMUNICATIONS EXPENSE 27547 27547 PROGRAM EXPENSE 18357 18357 TRAINING & RECRUITMENT 9358 9358 9407 9407 1690384 0 1690384 0 22106 9865 0 99 71138 41697 248980 168311 77166 80669 6424539 7270924 786521 626518 7381470 8029772 165019 179074 1627837 1623055 1792856 1802129 X 5588614 6227643 5588614 6227643 7381470 8029772 X 0 639029 X 1 X 0 1 0 X X 2 FRIENDS LIFE CARE 232378625 10 0 0 1685859 INTERVENTION ASSOCIATES 233035014 10 0 6559 0 2 6559 1685859 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE A, PART I, LINE 12(G), COLUMNS (V) AND (VI): THE PARENT COMPANY PROVIDES DIRECT MONETARY SUPPORT FOR ITS SUBSIDIARIES. ADDITIONALLY, IT SUPPORTS ITS SUBSIDIARIES BY PROVIDNG MANAGEMENT SERVICES, THE VALUE OF WHICH IS REPRESENTED IN THE AMOUNTS LISTED IN COLUMN (VI). SCHEDULE A, PART IV, LINE 1: THE FILING ORGANIZATION IS THE SUPPORTING ORGANIZATION FOR TWO SUPPORTED ORGANIZATIONS. ALTHOUGH THE FILING ORGANIZATION'S BYLAWS DO NOT SPECIFICALLY MENTION ITS SUBSIDIARIES BY NAME, THE FILING ORGANIZATION HAS AN HISTORIC AND CONTINUING RELATIONSHIP WITH ITS SUPPORTED ORGANIZATIONS. ADDITIONALLY, THE BOARDS OF EACH OF THE SUPPORTED ORGANIZATIONS HAVE REPRESENTATIVES FROM THE FILING ORGANIZATION'S BOARD. 248980 168311 80669 80669 INVESTMENTS IN SUBSIDIARIES 7270924 F 7270924 DUE FROM AFFILIATE - FRIENDS LIFE CARE 340075 PEACE CHURCH CAPTIVE INSURANCE PROGRAM 286443 626518 DUE TO AFFILIATE - FRIENDS LIFE CARE 1623055 1623055 X X X X X 0 0 0 1 0 0 0 0 0 JOSEPH K CONNER INTERIM PRESIDENT/CEO 243285 0 0 0 0 0 10630 0 26982 0 280897 0 0 0 MARIA BUEHLER CHIEF MARKETING OFFICER 170226 0 8189 0 0 0 7137 0 0 0 185552 0 0 0 PART I, LINE 5 THE CHIEF MARKETING OFFICER RECEIVES A COMMISSION OF 2.5% OF EACH NEW CONTRACT. FORM 990, LINE B THE 2023 FRIENDS LIFE CARE PARTNERS FORM 990 HAS BEEN AMENDED. THIS AMENDED FORM 990 IS BEING FILED TO CORRECT THE BALANCE SHEET TO REPORT PAYMENTS TO TAXABLE AFFILIATES AS PROGRAM-RELATED INVESTMENTS RATHER THAN AS RECEIVABLES FROM CONTROLLED ENTITIES. THIS ELIMINATES THE IMPUTED INTEREST THAT WAS ORIGINALLY REPORTED AS UNRELATED BUSINESS TAXABLE INCOME. THE CHANGES MADE TO THE FORM 990 ARE AS FOLLOWS: FORM 990, PART I, LINES 7A AND 7B WERE PREVIOUSLY $18,191 AND $17,191 AND DECREASED TO $0 AND $0. FORM 990, PART I, LINES 20 AND 21 WERE PREVIOUSLY $8,061,424 AND $1,833,781 AND CHANGED TO $8,029,772 AND $1,802,129. FORM 990, PART V, LINES 3A AND 3B WERE CHANGED FROM YES TO NO AND NOT APPLICABLE. FORM 990, PART VIII, LINE 3 (C) WAS PREVIOUSLY $18,191 AND DECREASED TO $0. FORM 990, PART VIII, LINE 3 (D) WAS PREVIOUSLY -$13,666 AND INCREASED TO $4,525. FORM 990, PART X, LINE 13 WAS PREVIOUSLY $6,907,096 AND INCREASED TO $7,270,924. FORM 990, PART X, LINE 15 WAS PREVIOUSLY $1,021,998 AND DECREASED TO $626,518. FORM 990, PART X, LINE 16 WAS PREVIOUSLY $8,061,424 AND DECREASED TO $8,029,772. FORM 990, PART X, LINE 25 WAS PREVIOUSLY $1,654,707 AND DECREASED TO $1,623,055. FORM 990, PART X, LINE 33 WAS PREVIOUSLY $8,061,424 AND DECREASED TO $8,029,772. SCHEDULE D, PARTS VIII, IX AND X HAVE BEEN UPDATED. SCHEDULE R, PART V, LINE 2(4) HAS BEEN UPDATED. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE IS MADE UP OF THE CHAIRS OF THE FINANCE COMMITTEE, THE HR COMMITTEE, THE STRATEGIC PLAN COMMITTEE, THE NOMINATING COMMITTEE AND THE BOARD CHAIR. THEY ARE ALL MEMBERS OF THE GOVERNING BODY AND CAN MAKE DECISIONS IN LIEU OF THE FULL COMMITTEE BETWEEN MEETINGS OF THE BOARD, TO THE EXTENT PROVIDED IN THE AUTHORIZING RESOLUTION AND NOT PROHIBITED BY APPLICABLE LAW OR BY THE BYLAWS. THESE DECISIONS ARE REVIEWED WITH THE FULL BOARD AT THEIR NEXT SCHEDULED MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY TAX ADVISORS OF A NATIONAL ACCOUNTING FIRM WITH INFORMATION PROVIDED BY MANAGEMENT. THE CORPORATE CONTROLLER REVIEWS THE FORM 990 WITH THE PRESIDENT OF FRIENDS LIFE CARE PARTNERS. THE FORM 990 IS THEN PRESENTED TO THE FINANCE AND AUDIT COMMITTEE, AND FINALLY TO THE FULL BOARD OF DIRECTORS PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST POLICY HAS BEEN ESTABLISHED TO IDENTIFY IF ANY INTERESTED PERSON (DIRECTOR, PRINCIPAL OFFICER OR MEMBER OF A COMMITTEE WITH BOARD OF DIRECTOR DELEGATED POWERS), HAS DIRECT OR INDIRECT FINANCIAL INTEREST THROUGH DIRECT OR INDIRECT BUSINESS, INVESTMENT OR FAMILY. ON AN ANNUAL BASIS, INTERESTED PERSONS HAVE A DUTY TO DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICT(S) OF INTEREST AND ARE REQUIRED TO SIGN AN AFFIRMATION WHICH IS GIVEN TO THE CHAIR OR EXECUTIVE COMMITTEE TO REVIEW. THE CONFLICT OF INTEREST POLICY INCLUDES PROCEDURES FOR ADDRESSING A POTENTIAL CONFLICT OF INTEREST AND VIOLATIONS OF THE POLICY. SHOULD A CONFLICT OF INTEREST EXIST, THE INTERESTED PERSON MAY MAKE A PRESENTATION TO THE BOARD OF DIRECTORS OR COMMITTEE MEETING BUT AFTER THE PRESENTATION MUST LEAVE THE ROOM WHILE DISCUSSION OF THE TRANSACTION IS HELD. DISINTERESTED BOARD MEMBERS MAY DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN, WITH REASONABLE EFFORTS, A MORE ADVANTAGEOUS TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEW SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION AND THE RESULT OF ARM'S LENGTH BARGAINING. IN ADDITION, THE EXECUTIVE COMMITTEE INITIATES COMPENSATION REVIEWS. COMPENSATION STUDIES ARE DONE ON ROTATION (FOR DIFFERENT GROUPS OF EMPLOYEES). SENIOR MANAGEMENT COMPENSATION WAS LAST REVIEWED IN 2020 AND THE RESULTS REPORTED TO THE BOARD, ONE OF WHOM IS AN HR EXECUTIVE. SENIOR MANAGEMENT COMPENSATION WILL BE REVIEWED AGAIN IN 2024. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND CONSOLIDATED FINANCIAL STATEMENTS OF ALL RELATED PARTIES ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN EQUITY OF SUBSIDIARIES 639,029. FRIENDS LIFE CARE 460 NORRISTOWN ROAD SUITE 300 BLUE BELL PA 19422 232378625 SENIOR LIVING SERVICES PA 501(C)(3) LINE 10 FRIENDS LIFE CARE PARTNERS 1 INTERVENTION ASSOCIATES 460 NORRISTOWN ROAD SUITE 300 BLUE BELL PA 19422 233035014 INACTIVE CARE MANAGEMENT AND GUARDIANSHIP FOR ELDERLY AND DISABLED PA 501(C)(3) LINE 10 FRIENDS LIFE CARE PARTNERS 1 FRIENDS LIFE CARE CONSULTANTS 460 NORRISTOWN ROAD SUITE 300 BLUE BELL PA 19422 320313841 CONSULTING PA FRIENDS LIFE CARE PARTNERS C -4304 1.00000 1 VIGR HEALTH INC 460 NORRISTOWN ROAD SUITE 300 BLUE BELL PA 19422 881929846 CONSULTING DE FRIENDS LIFE CARE PARTNERS C -536589 54492 1.00000 1 0 0 0 1 1 0 0 0 0 0 0 1 0 1 1 1 1 1 0 FRIENDS LIFE CARE L 1685859 COST FRIENDS LIFE CARE D 340075 COST FRIENDS LIFE CARE E 1623055 COST