Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
GENERAL GERMAN AGED PEOPLES HOME OF BALTIMORE
Employer identification number
52-0591603
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (see instructions)
..................
12
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
89,679
81,880
596,852
105,443
290,837
1,164,691
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
18,181,101
19,440,541
20,904,236
21,703,401
21,858,257
102,087,536
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
18,270,780
19,522,421
21,501,088
21,808,844
22,149,094
103,252,227
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
0
c
Add lines 7a and 7b..
0
8
Public support (Subtract line 7c from line 6.)
103,252,227
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
18,270,780
19,522,421
21,501,088
21,808,844
22,149,094
103,252,227
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
756,112
575,662
574,374
574,986
353,176
2,834,310
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
756,112
575,662
574,374
574,986
353,176
2,834,310
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
19,026,892
20,098,083
22,075,462
22,383,830
22,502,270
106,086,537
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
97.330 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
96.490 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
2.670 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
3.510 %
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
GENERAL GERMAN AGED PEOPLES HOME OF BALTIMORE
Employer identification number
52-0591603
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 6
ORGANIZATION IS A NON-STOCK CORPORATION THAT HAS MEMBERS
FORM 990, PART VI, SECTION A, LINE 7A
MEMBERS VOTE ON THE BOARD OF DIRECTORS AND APPROVE THEIR ACTIONS
FORM 990, PART VI, SECTION A, LINE 7B
ELECT DIRECTORS, APPROVE AUDITORS, RATIFY ACTIONS OF THE DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 11
A COPY OF FORM 990 WAS PROVIDED TO THE ORGANIZATION'S GOVERNING BOARD PRIOR TO BEING FILED AND WAS DISCUSSED AND REVIEWED AT A MEETING OF A QUORUM OF THE BOARD
FORM 990, PART VI, SECTION B, LINE 12C
REVIEW OF CONFLICT OF INTEREST STATEMENTS
FORM 990, PART VI, SECTION B, LINE 15A
CEO'S COMPENSATION WAS REVIEWED BY THE FINANCE COMMITTEE.
FORM 990, PART VI, SECTION C, LINE 19
FINANCIAL STATEMENTS ARE DISTRIBUTED TO BONDHOLDERS, MD DEPARTMENT OF AGING, MHHEFA AND INTERESTED PARTIES THROUGH THE DISCLOSURE STATEMENT. OTHER ITEMS ARE DISTRIBUTED ON A CASE BY CASE BASIS.
FORM 990, PART XII, LINE 2C
THE FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR THE AUDIT. THE BOARD OF DIRECTORS APPROVE THE AUDITORS. THERE HAS BEEN NO CHANGE IN THE PROCESS OF THE OVERSIGHT OF THE FINANCIALS.
FORM 990, PART XI, LINE 9
CUMULATIVE EFFECT OF CHANGE IN ACCOUNTING PRINCIPLE - (17,492,000) DURING JULY 2012, THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ISSUED NEW GUIDELINES REGARDING REFUNDABLE RESIDENT ENTRANCE FEES. THIS GUIDANCE IS EFFECTIVE FOR PERIODS BEGINNING AFTER DECEMBER 15, 2012 FOR PUBLIC COMPANIES AND CONDUIT BOND OBLIGORS. THE GUIDANCE PROVIDES FOR NEW REVENUE RECOGNITION GUIDANCE FOR ALL CONTINUING CARE RETIREMENT COMMUNITIES WHO OFFER REFUNDABLE CONTRACTS. AMONG OTHER THINGS THE NEW GUIDELINES MANDATED CERTAIN LANGUAGE FOR EXISTING AND PROSPECTIVE RESIDENT CONTRACTS CITING AT RISK ELEMENTS BY A CURRENT RESIDENT UPON RE-OCCUPANCY OF A LIVING UNIT BY A SUBSEQUENT RESIDENT IN ORDER FOR THOSE CONTRACT DEPOSITS TO BE INCLUDED WITHIN DEFERRED REVENUE. AS A RESULT, FOR FINANCIAL REPORTING PURPOSES PREVIOUSLY AMORTIZABLE DEFERRED REVENUE FROM REFUNDABLE RESIDENT ENTRANCE FEES HAS BEEN RECLASSIFIED AS LIABILITIES. THE EFFECT OF THIS CHANGE IS TO RECAPTURE PREVIOUSLY AMORTIZED DEFERRED REVENUE RECORDED IN THE STATEMENTS OF UNRESTRICTED REVENUES AND EXPENSES. IN ADDITION, THE CALCULATION FOR THE OBLIGATION TO PROVIDE FUTURE SERVICES AND THE USE OF FACILITIES BY CURRENT RESIDENTS WILL NO LONGER BE OFFSET BY ANY OF THE REFUNDABLE RESIDENT ENTRANCE FEES AGAINST THE ASSOCIATED PROJECTED COSTS FOR THE RESIDENTS. THE CUMULATIVE EFFECT OF THIS CHANGE IN ACCOUNTING PRINCIPLE HAS BEEN APPLIED ON A RETROACTIVE BASIS BY RESTATING THE PREVIOUSLY REPORTED DECEMBER 31, 2011 UNRESTRICTED FUND BALANCE AND LIABILITIES. THE ADJUSTMENT INCREASED THE NET DEFICIT BY $1,245,189 FOR THE RECAPTURE OF PREVIOUSLY AMORTIZED REVENUE, AS WELL AS $12,920,311 RELATED TO RECORDING THE LIABILITY FOR THE FUTURE SERVICE OBLIGATION FOR CURRENT RESIDENTS AS OF DECEMBER 31, 2011. THE ENTRANCE FEE AMORTIZATION FOR THE YEAR ENDED DECEMBER 31, 2012 WAS REDUCED BY $333,345 DUE TO THE ADOPTION OF THESE NEW GUIDELINES AND AN ADDITIONAL LIABILITY OF $2,993,155 WAS RECORDED FOR THE RECOMPUTED FUTURE SERVICE OBLIGATION FOR CURRENT RESIDENTS AS OF THAT DATE. AT DECEMBER 31, 2013 AND 2012, LIABILITIES FOR FUTURE SERVICES WERE $15,583,871 AND $15,913,466, RESPECTIVELY. THE 2012 FINANCIAL STATEMENTS HAVE BEEN RESTATED TO GIVE EFFECT TO THIS CHANGE. ALL OF THE ADJUSTMENTS FROM ADOPTING THE NEW GUIDELINES FOR REFUNDABLE RESIDENT ENTRANCE FEES ARE NON-CASH IN NATURE. A SUMMARY OF THE ADJUSMENTS TO FINANCIAL STATEMENT LIABILITIES LINE ITEMS AS OF AND FOR THE YEAR ENDED DECEMBER 31, 2012 AFFECTED BY THE CHANGE IN ACCOUNTING IS AS FOLLOWS: REFUNDABLE ENTRANCE FEES $13,245,643 DEFERRED REVEUE FROM ENTRANCE FEES (11,667,109) FUTURE SERVICE OBLIGATIONS 15,913,466 TOTAL $17,492,000
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.