2024-11-12T08:51:50+00:00 2023-12-31 390859910 Baker Tilly Advisory Group LP 1570 Fruitville Pike Suite 400 Lancaster PA 17601 990 2023-01-01 521710891 Integrace INC INTE 2156618330 420 DELAWARE DRIVE FORT WASHINGTON PA 190342711 GERALD T GRANT CEO 2156618330 2024-11-12 true true Kerri N Bogda CPA P00760402 7177404863 2024-11-12 2023 2024-10-15 13:58:12Z ACTS RETIREMENT-LIFE COMMUNITIES OF MARYLAND GERALD T GRANT 420 DELAWARE DRIVE FORT WASHINGTON PA 190342711 99310823 false X WWW.ACTSRETIREMENT.ORG X 1974 MD THE PURPOSE OF INTEGRACE, INC. d/b/a acts retirement-life communities of maryland (ACTS MD) IS TO SERVE OLDER ADULTS SIXTY-TWO YEARS OF AGE AND OLDER, PROVIDING RETIREMENT-LIFE SERVICES INCLUDING INDEPENDENT LIVING, ASSISTED LIVING, SKILLED NURSING CARE AND COMPLEMENTARY SERVICES; RESPONSIVE TO RESIDENT NEEDS IN A CHRISTIAN MANNER WITHOUT PREJUDICE OR PREFERENCE TO ANY FAITH, IN AN EXPRESSION OF LOVING KINDNESS. 10 8 1260 278 0 0 1801411 349618 61342394 85156455 1737932 852314 386577 775187 65268314 87133574 2430 4230 0 0 33732873 43644690 0 0 0 32690359 43096584 66425662 86745504 -1157348 388070 363062209 363100180 339423847 336998311 23638362 26101869 ACTS MD IS COMMITTED TO PROVIDING SECURITY AND PEACE OF MIND TO SENIORS BY BEING THE PRE-EMINENT PROVIDER OF RETIREMENT-LIFE SERVICES, RESPONSIVE TO INDIVIDUAL, SOCIAL, PERSONAL, HEALTH AND SPIRITUAL NEEDS IN A CHRISTIAN ATMOSPHERE GRACED WITH LOVING-KINDNESS, DIGNITY, SENSITIVITY, HONESTY, AND RESPECT WITHOUT PREJUDICE OR PREFERENCE. false false 75147135 4230 85156455 ACTS MD PROVIDES COMPREHENSIVE LIFE CARE SERVICES TO SENIOR ADULTS AGED 62 AND OLDER THAT INCLUDE INDEPENDENT LIVING HOUSING, DINING AND NUTRITIONAL SERVICES, PASTORAL SERVICES, SECURITY, HOUSEKEEPING, MAINTENANCE SERVICES AND SOCIAL, CULTURAL, EDUCATION, SPIRITUAL AND RECREATIONAL ACTIVITIES. IN ADDITION, WHEN A RESIDENT'S HEALTH CARE NEEDS CHANGE, ACTS MD OFFERS HOME HEALTH, ASSISTED LIVING, SKILLED NURSING CARE AND HOSPICE SERVICES. ALL PHYSICAL ACCOMMODATIONS AND SERVICES ARE PROVIDED IN ITS CONTINUING CARE RETIREMENT COMMUNITIES UNDER THE TERMS OF A FORMAL LIFECARE AGREEMENT WHICH ALSO ASSURES THAT ASSISTED LIVING AND SKILLED NURSING CARE WILL BE PROVIDED TO RESIDENTS WHEN THEY NEED IT, WITHOUT A CHANGE IN THEIR MONTHLY FEE, THEREBY OFFERING FURTHER SECURITY AND PEACE OF MIND. IN 2023, ACTS MD SERVED, ON AVERAGE, 637 RESIDENTS IN INDEPENDENT LIVING, 119 RESIDENTS IN ASSISTED LIVING, AND 125 RESIDENTS IN SKILLED CARE. 75147135 true true false false false true false true true true false false false true false true true false false false false false false false false false false false true true false false false false false false false false false false false false false false false true true true false false true 151 0 1260 true false false false false false false false false false false false false X 10 8 false true false false true true true true true false false true true true true true true true true false MD X SUSAN AHERN TREASURER 2156618330 420 DELAWARE DRIVE FORT WASHINGTON PA 190342711 GERALD T GRANT CEO & Chairman 2.0 48.0 X X 0 801980 886658 KAREN I CHRISTIANSEN PRESIDENT & VICE CHAIRMAN 2.0 48.0 X X 0 589794 251459 ALVA BAKER DIRECTOR 0.1 0.0 X 0 0 0 ANNE FORREST DIRECTOR 3.0 0.0 X 0 0 0 ANNE WEATHERHOLT DIRECTOR 0.1 0.0 X 0 0 0 CLINTON PETTUS DIRECTOR 0.5 0.0 X 0 0 0 DANIEL W LAWSON II DIRECTOR 0.5 1.6 X 0 0 0 H BRUCE DETWEILER DIRECTOR 0.5 1.3 X 0 0 0 JAMES RYAN DIRECTOR 0.1 0.0 X 0 0 0 MICHAEL D KELLY DIRECTOR 0.5 6.5 X 0 0 0 GLENN D FOX SECRETARY 5.0 45.0 X 0 480703 514121 JONATHAN D GRANT ASSISTANT SECRETARY 1.0 49.0 X 0 418490 36372 PEGGY C VALDIVIA ASSISTANT TREASURER 1.0 49.0 X 0 235074 20738 SUSAN AHERN TREASURER 1.0 49.0 X 0 330159 31720 GEORGE CLEMES EXECUTIVE DIRECTOR 40.0 5.0 X 0 200865 8205 LINDSAY PATTERSON LICENSED PRACTICAL NURSE 40.0 0.0 X 159518 0 10458 PHYLLIS MANKA LICENSED PRACTICAL NURSE 40.0 0.0 X 167917 0 10828 SHEILA B AKAYA REGISTERED NURSE 40.0 0.0 X 200115 0 24207 SUSAN ARCADIA EXECUTIVE DIRECTOR 40.0 5.0 X 0 195314 18368 527550 3252379 1813134 35 false true false PLANO-COUDON LLC 2101 WASHINGTON BLVD BALTIMORE MD 21230 CONTRACTOR/CONSTRUCTION 4477948 BIRMINGHAM DESIGN MANAGEMENT INC 1186 LONG VALLEY RD WESTMINSTER MD 21158 CONTRACTOR/CONSTRUCTION 1959091 DIRECT CONTRACTING & REMODELING LLC 5 W ROOSEVELT RD ELDERSBURG MD 21784 CONTRACTOR/CONSTRUCTION 1165194 HBW PROPERTIES INC 1055 1ST ST STE 200 ROCKVILLE MD 20850 CONTRACTOR/CONSTRUCTION 1099428 BENCHMARK CONSTRUCTION COMPANY INC 4121 OREGON PIKE PO BOX 806 BROWNSTOWN PA 17508 CONTRACTOR/CONSTRUCTION 731441 30 349618 349618 MONTHLY FEES 623000 42804427 42804427 MEDICAL SERVICE REVENUE 623000 14853181 14853181 ENTRANCE FEE AMORTIZATION 623000 13360351 13360351 MEDICare && Medicaid Revenue 623000 11640530 11640530 ADMINISTRATIVE FEE INC 561000 1344039 1344039 1153927 1153927 0 0 85156455 742081 742081 113614 113614 64526 22459 42067 0 42067 42067 12143924 7485 12126265 28525 17659 -21040 -3381 -3381 APARTMENT MODIFICATION 900099 574113 574113 CAFE, CATERING, VENDING 722514 142310 142310 GIFT SHOP 900099 11565 11565 5132 0 0 5132 733120 87133574 85156455 0 1627501 1830 1830 2400 2400 36849568 35188044 1661524 753724 736200 17524 3299642 3225296 74346 2741756 2614444 127312 129388 129388 208307 208307 3469998 3419965 50033 0 758277 6686 751591 2570974 2047464 523510 797193 797193 6962829 6962644 185 187638 179357 8281 5401260 5401260 8457344 8264572 192772 1105401 1101635 3766 MANAGEMENT SERVICES 6570715 6570715 FOOD EXPENSE 3406617 3358780 47837 MEDICAL SUPPLIES 1246243 1246243 Bad Debt Expense 621009 621009 1203391 769306 434085 0 86745504 75147135 11598369 0 8400 8236 12223866 7326218 4644634 4433922 0 0 0 1426558 1265068 257313516 50055519 194060959 207257997 44773968 36531713 0 0 104538479 104538479 1385345 1738547 363062209 363100180 14700764 11697636 169641257 172096595 127335349 125540165 0 10182386 8265346 17564091 19398569 339423847 336998311 X 9962777 12499885 13675585 13601984 23638362 26101869 363062209 363100180 X 388070 2111362 -35925 X false true X true true true X 550 1041638 288071 1801411 349618 3481288 1491250 41768405 60431947 61342394 85156455 250190451 0 0 0 1491800 42810043 60720018 63143805 85506073 253671739 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 253671739 19159 1682677 713909 671366 920221 4007332 0 19159 1682677 713909 671366 920221 4007332 0 95147 190620 410646 346001 733120 1775534 1606106 44683340 61844573 64161172 87159414 259454605 0.9777 0.9763 0.02 0.0175 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - MISCELLANEOUS REVENUE, COLUMN A - 1295.0, COLUMN B - , COLUMN C - 8894.0, COLUMN D - 5524.0, COLUMN E - 1981.0, COLUMN F - 17694.0; DESCRIPTION - CREDIT CARD REBATE, COLUMN A - 57487.0, COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 57487.0; DESCRIPTION - BGE GAS CREDIT, COLUMN A - 36365.0, COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 36365.0; DESCRIPTION - APARTMENT MODIFICATION, COLUMN A - , COLUMN B - 123219.0, COLUMN C - 332846.0, COLUMN D - 237272.0, COLUMN E - 574113.0, COLUMN F - 1267450.0; DESCRIPTION - COPIER CHARGES, COLUMN A - , COLUMN B - 165.0, COLUMN C - 674.0, COLUMN D - 1036.0, COLUMN E - 1214.0, COLUMN F - 3089.0; DESCRIPTION - DISCOUNTS EARNED, COLUMN A - , COLUMN B - 4487.0, COLUMN C - 2994.0, COLUMN D - , COLUMN E - 151.0, COLUMN F - 7632.0; DESCRIPTION - GIFT SHOP, COLUMN A - , COLUMN B - 11661.0, COLUMN C - 3187.0, COLUMN D - 5887.0, COLUMN E - 11565.0, COLUMN F - 32300.0; DESCRIPTION - CAFE, CATERING, VENDING INCOME, COLUMN A - , COLUMN B - 51088.0, COLUMN C - 62051.0, COLUMN D - 96282.0, COLUMN E - 142310.0, COLUMN F - 351731.0; DESCRIPTION - EMPLOYEE MEALS, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 1786.0, COLUMN F - 1786.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 false true 7278 73155 77801 2632 false 6794708 1032035 235341 7591402 6740479 996135 -605620 336286 6794708 395768 5392694 956134 4117 6740479 395768 51044 51044 395768 478999 -83231 395768 0.0 1.0 0.0 false false 27234721 27234721 207243783 40986147 166257636 4557431 1661544 2895887 18277581 7407828 10869753 207257997 DUE TO AFFILIATED ORGANIZATIONS 18504045 ENTRANCE FEE DEPOSITS 578500 GIFT ANNUITY LIABILITY 92116 SECURITY DEPOSITS 223908 19398569 89231470 2111362 -35925 2075437 87156033 -22459 -22459 87133574 86767963 22459 22459 86745504 0 0 86745504 Schedule D, Part II, Line 3 THE CONSERVATION EASEMENT IS OF MINIMAL ACREAGE AND SUBSEQUENTLY IS NOT VALUED FOR INCLUSION IN THE FINANCIAL STATEMENTS. Schedule D, Part IV, Line 1b Agent, trustee, custodian, or other intermediary arrangement THE ORGANIZATION ASSISTS RESIDENTS WHO CAN NO LONGER UNDERTAKE THEIR OWN FINANCES BY PROVIDING THEM WITH BANK ACCOUNTS OVER WHICH THE ORGANIZATION PRESIDES AS CUSTODIAN. THE AMOUNTS ARE IMMATERIAL TO INCLUSION IN THE FINANCIAL STATEMENTS. Schedule D, Part V, Line 4 Intended uses of endowment funds THE ENDOWMENT FUNDS FOR INTEGRACE, INC. ARE USED TO REIMBURSE EMPLOYEES FOR CONTINUING EDUCATION, RESIDENT ASSISTANCE AND COMMUNITY ENRICHMENT. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Change in Split Interest Agreements - -35925 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements rent expenses - -22459 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rent Expenses - 22459 X true false false true false false false false false false false KAREN I CHRISTIANSEN PRESIDENT & VICE CHAIRMAN 0 462613 0 127181 0 0 0 232821 0 18638 0 841253 0 0 GERALD T GRANT CEO & Chairman 0 627767 0 174213 0 0 0 871666 0 14992 0 1688638 0 0 GLENN D FOX SECRETARY 0 393493 0 87210 0 0 0 499129 0 14992 0 994824 0 0 SUSAN AHERN TREASURER 0 271757 0 58402 0 0 0 13200 0 18520 0 361879 0 0 JONATHAN D GRANT ASSISTANT SECRETARY 0 339759 0 78731 0 0 0 17732 0 18640 0 454862 0 0 PEGGY C VALDIVIA ASSISTANT TREASURER 0 200821 0 34253 0 0 0 9420 0 11318 0 255812 0 0 SHEILA B AKAYA REGISTERED NURSE 199915 0 200 0 0 0 6400 0 17807 0 224322 0 0 0 GEORGE CLEMES EXECUTIVE DIRECTOR 0 190753 0 10112 0 0 0 7994 0 211 0 209070 0 0 LINDSAY PATTERSON LICENSED PRACTICAL NURSE 158730 0 788 0 0 0 3235 0 7223 0 169976 0 0 0 SUSAN ARCADIA EXECUTIVE DIRECTOR 0 185669 0 9645 0 0 0 4071 0 14297 0 213682 0 0 PHYLLIS MANKA LICENSED PRACTICAL NURSE 155196 0 12721 0 0 0 0 0 10828 0 178745 0 0 0 Schedule J, Part I, Line 1a Travel for companions THE ORGANIZATION HAS AN ANNUAL BOARD OF DIRECTORS' EDUCATIONAL RETREAT NEAR ONE OR MORE OF THE ORGANIZATION'S COMMUNITIES, WHICH MAY REQUIRE SOME OR ALL BOARD MEMBERS TO TRAVEL. SPOUSES OF BOARD MEMBERS ARE ALSO INVITED TO ATTEND AT THE COMPANY'S EXPENSE. THESE SPOUSES PARTICIPATE IN EDUCATIONAL SESSIONS, SINCE THEY TOO HAVE AN INTEREST IN THE MISSION OF THE ORGANIZATION, FREQUENTLY BECOME INVOLVED IN DISCUSSION OF THEIR SPOUSE'S ROLE AND HOW THE ORGANIZATION FUNCTIONS AND MUST ALSO PROVIDE ENABLING SUPPORT TO THE BOARD MEMBER. IN ADDITION, SPOUSES ALSO PROVIDE INSIGHT INTO THE EFFECTS OF ORGANIZATIONAL PLANS AND STRATEGIES. AS SUCH, THIS BENEFIT WAS NOT TREATED AS TAXABLE COMPENSATION. Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation IT HAS BEEN THE PRACTICE OF THE MANAGEMENT COMPANY, ACTS MANAGEMENT SERVICES, INC., TO UTILIZE AN INDEPENDENT COMPENSATION CONSULTANT ON AN APPROXIMATELY BIENNIAL BASIS FOR THE PURPOSE OF REVIEWING THE COMPENSATION PROGRAM FOR THE ORGANIZATION'S TOP MANAGEMENT POSITIONS, RANGING FROM THE COMMUNITY MANAGERS UP TO THE CEO. THE STUDY, THE LATEST VERSION OF WHICH WAS COMPLETED IN 2023, INCLUDES COMPARISON OF NOT-FOR-PROFIT AND FOR-PROFIT COMPETITORS, OPERATING EFFECTIVENESS, AND IDENTIFICATION OF INDUSTRY SPECIFIC TRENDS OR PRACTICES IN COMPENSATION OR RECRUITMENT/EMPLOYMENT. MEASUREMENT AND ACTION ARE GENERALLY FOCUSED AT THE LEVELS FROM THE MEDIAN UP TO THE SEVENTY-FIFTH PERCENTILE AS IDENTIFED IN THE STUDY. COMPENSATION ADJUSTMENTS FOR THE PRESIDENT & CEO ARE DETERMINED BY A COMMITTEE OF INDEPENDENT BOARD MEMBERS APPOINTED BY THE CHAIRMAN AND ARE BASED ON THE FINDINGS OF THE MOST RECENT STUDY AND A REVIEW OF PERFORMANCE COMPARED AGAINST OBJECTIVE CRITERIA. THIS DETERMINATION IS REPORTED TO AND APPROVED BY THE BOARD OF DIRECTORS AND IS DOCUMENTED IN WRITING BY THE BOARD CHAIR. SIMILARLY, COMPENSATION ADJUSTMENTS FOR THE MOST SENIOR MEMBERS OF MANAGEMENT REFLECT STUDY FINDINGS AND PERFORMANCE MEASUREMENT AGAINST SPECIFIED CRITERIA AND ARE DETERMINED BY THE CEO AND REVIEWED WITH THE BOARD CHAIR. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan OTHER COMPENSATION FOR KAREN I. CHRISTIANSEN, GERALD T. GRANT, GLENN D. FOX, AND JONATHAN D. GRANT INCLUDES ACCRUALS FOR A DEFERRED SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN. THE AMOUNT OF THE CURRENT YEAR ACCRUAL IS $219,621 FOR KAREN I. CHRISTIANSEN (NON-VESTED), $858,466 FOR GERALD T. GRANT (NON-VESTED), $485,929 FOR GLENN D. FOX (NON-VESTED), AND $4,532 FOR JONATHAN D. GRANT (NON-VESTED). A MARYLAND HEALTH AND HIGHER EDUCATIONAL FACILITIES AUTHORITY 520936091 2020-02-06 108905793 TO FUND CAPITAL AND REFUND AFFILIATE DEBT (2012ABC, 2013, 2004A, 2004C) false false false B THE TOWN OF CHESTERTOWN ECONOMIC DEVELOPMENT PROJECT SERIES 2018B 526000783 NONEAVAIL 2018-09-18 22390000 TO REFUND THE SERIES 2013 BONDS false false false A 108905793 367287 648108 25048109 75179629 8029648 true false false true B 1955000 22390000 235803 210000 22180000 2018 true false true true A false true true true false 0.0 0.0 0.0 false false true B false true true true false 0.0 0.0 0.0 false false true A false true false false false false false false true B false false true false false false false false true A true B true Schedule K, Part I DESCRIPTION OF PURPOSES (CON'T): (2008A, 2009A, 2009C) Form 990, Part VI, Line 1a SECTION A, LINE 1 THE EXECUTIVE COMMITTEE HAS THE AUTHORITY TO TRANSACT SUCH BUSINESS AS SHALL BE NECESSARY FOR THE ADMINISTRATION AND OPERATION OF THE CORPORATION BETWEEN BOARD OF DIRECTORS' MEETINGS SUBJECT TO CERTAIN LIMITS SPECIFIED IN THE BYLAWS. Form 990, Part VI, Line 3 Delegation of management duties ACTS MANAGEMENT SERVICES, INC., AN AFFILIATED ENTITY, PROVIDES MANAGEMENT SERVICES TO ACTS MD. Form 990, Part VI, Line 6 Classes of members or stockholders Integrace, inc. D/b/A Acts Retirement-Life communities of Maryland (ACTS MD) IS A MARYLAND TAX-EXEMPT ORGANIZATION OF WHICH ACTS RETIREMENT-LIFE COMMUNITIES, INC., A RELATED PENNSYLVANIA TAX-EXEMPT ORGANIZATION (THROUGH ITS WHOLLY OWNED SUBSIDIARY ACTS ACQUISITION COMPANY, LLC), BECAME THE SOLE MEMBER EFFECTIVE 4/1/2019. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body ACTS RETIREMENT-LIFE COMMUNITIES, INC., A RELATED PENNSYLVANIA TAX-EXEMPT ORGANIZATION (THROUGH ITS WHOLLY OWNED SUBSIDIARY ACTS ACQUISITION COMPANY, LLC), BECAME THE SOLE MEMBER OF ACTS MD EFFECTIVE 4/1/2019. AS SOLE MEMBER, ACTS RETIREMENT-LIFE COMMUNITIES, INC. HAS THE RIGHT TO ELECT THE MEMBERS OF THE FILING ORGANIZATION'S BOARD. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders ACTS RETIREMENT-LIFE COMMUNITIES, INC., A RELATED PENNSYLVANIA TAX-EXEMPT ORGANIZATION (THROUGH ITS WHOLLY OWNED SUBSIDIARY ACTS ACQUISITION COMPANY, LLC), BECAME THE SOLE MEMBER OF ACTS MD EFFECTIVE 4/1/2019. AS SOLE MEMBER, ACTS RETIREMENT-LIFE COMMUNITIES, INC. HAS THE RIGHT TO APPROVE ALL AMENDMENTS OR ALTERATIONS TO THE ORGANIZATION'S ARTICLES OF INCORPORATION AND BYLAWS BEFORE CHANGES BECOME EFFECTIVE. Form 990, Part VI, Line 11b Review of form 990 by governing body AFTER REVIEW BY THE ACTS' CFO, THE FORM 990 IS REVIEWED, BEFORE FILING, BY THE ACTS BOARD OF DIRECTORS' AUDIT and compliance COMMITTEE, WHICH INCLUDES one CERTIFIED PUBLIC ACCOUNTANT. THE FORM 990 IS THEN PROVIDED TO THE OTHER MEMBERS OF THE INTEGRACE, INC. GOVERNING BODY BEFORE FILING. Form 990, Part VI, Line 12c Conflict of interest policy A CONFLICT OF INTEREST QUESTIONNAIRE IS COMPLETED ON AN ANNUAL BASIS BY THE ORGANIZATION'S OFFICERS, DIRECTORS AND TRUSTEES. THE OFFICERS AND DIRECTORS REPORT ON ANY FAMILY OR BUSINESS RELATIONSHIPS WITH ANY BOARD MEMBER, OFFICER OR KEY EMPLOYEE OF THE ORGANIZATION AND ITS AFFILIATES. IF ANY FAMILY OR BUSINESS RELATIONSHIPS ARE DISCLOSED, THEY ARE REPORTED ON SCHEDULE L AS APPROPRIATE. IN ADDITION, THE RESPONSES ARE REVIEWED BY THE PRESIDENT & CEO, AND CHAIRMAN OF THE BOARD OF DIRECTORS TO DETERMINE IF CONFLICTS ARE PRESENT AND IF SO, THE EXTENT OF THE CONFLICT. FOR CONFLICTS THAT ARISE, THE OFFICER, DIRECTOR OR TRUSTEE MUST RECUSE THEMSELVES FROM PARTICIPATING IN DELIBERATIONS AND DECISIONS THAT INVOLVE THE DETERMINED CONFLICT. Form 990, Part VI, Line 15a Process to establish compensation of top management official IT HAS BEEN THE PRACTICE OF THE MANAGEMENT COMPANY, ACTS MANAGEMENT SERVICES, INC., TO UTILIZE AN INDEPENDENT COMPENSATION CONSULTANT ON AN APPROXIMATELY BIENNIAL BASIS FOR THE PURPOSE OF REVIEWING THE COMPENSATION PROGRAM FOR THE ORGANIZATION'S TOP MANAGEMENT POSITIONS, RANGING FROM THE COMMUNITY MANAGERS UP TO THE CEO. THE STUDY, THE LATEST VERSION OF WHICH WAS COMPLETED IN 2023, INCLUDES COMPARISON OF NOT-FOR-PROFIT AND FOR-PROFIT COMPETITORS, OPERATING EFFECTIVENESS, AND IDENTIFICATION OF INDUSTRY SPECIFIC TRENDS OR PRACTICES IN COMPENSATION OR RECRUITMENT/EMPLOYMENT. MEASUREMENT AND ACTION ARE GENERALLY FOCUSED AT THE LEVELS FROM THE MEDIAN UP TO THE SEVENTY-FIFTH PERCENTILE AS IDENTIFED IN THE STUDY. COMPENSATION ADJUSTMENTS FOR THE PRESIDENT & CEO ARE DETERMINED BY A COMMITTEE OF INDEPENDENT BOARD MEMBERS APPOINTED BY THE CHAIRMAN AND ARE BASED ON THE FINDINGS OF THE MOST RECENT STUDY AND A REVIEW OF PERFORMANCE COMPARED AGAINST OBJECTIVE CRITERIA. THIS DETERMINATION IS REPORTED TO AND APPROVED BY THE BOARD OF DIRECTORS AND IS DOCUMENTED IN WRITING BY THE BOARD CHAIR. SIMILARLY, COMPENSATION ADJUSTMENTS FOR THE MOST SENIOR MEMBERS OF MANAGEMENT REFLECT STUDY FINDINGS AND PERFORMANCE MEASUREMENT AGAINST SPECIFIED CRITERIA AND ARE DETERMINED BY THE CEO AND REVIEWED WITH THE BOARD CHAIR. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE FILED WITH NUMEROUS REGULATORY AUTHORITIES AND THEREFORE, ARE AVAILABLE TO THE PUBLIC. IN ADDITION, UPON RECEIPT OF A REQUEST AND ITS REVIEW, THE ORGANIZATION WILL MAKE AVAILABLE SUCH DOCUMENTS, AS DEEMED APPROPRIATE. AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC. CERTAIN FINANCIAL STATEMENTS, SUCH AS ANNUAL REPORTS AND QUARTERLY REPORTS, ARE POSTED TO THE ORGANIZATION'S WEBSITE AND ARE ALSO AVAILABLE AT EACH OF THE ORGANIZATION'S COMMUNITIES. IN ADDITION, FINANCIAL INFORMATION IS INCLUDED IN THE DISCLOSURE PACKAGES THAT ARE PROVIDED TO PROSPECTIVE RESIDENTS AND MADE AVAILABLE TO THE PUBLIC. CERTAIN OTHER FINANCIAL STATEMENTS ARE ALSO PROVIDED UPON REQUEST. Form 990, Part VII, Section A, Line 1a COMPENSATION OF OFFICERS* OTHER COMPENSATION INCLUDES ACCRUALS FOR A DEFERRED SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN FOR KAREN I. CHRISTIANSEN (NON-VESTED), GERALD T. GRANT (NON-VESTED), GLENN D. FOX (NON-VESTED), AND JONATHAN D. GRANT (NON-VESTED). Form 990, Part VIII, Line 2f Other Program Service Revenue RESIDENT ANCILLARY REVENUE - Total Revenue: 1153927, Related or Exempt Function Revenue: 1153927, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part VIII, Line 11d Other Miscellaneous Revenue MISCELLANEOUS INCOME - Total Revenue: 1981, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 1981; EMPLOYEE MEALS - Total Revenue: 1786, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 1786; COPIER CHARGES - Total Revenue: 1214, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 1214; DISCOUNTS EARNED - Total Revenue: 151, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 151; Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN SPLIT INTEREST AGREEMENTS - -35925; Form 990, Part XII, Line 2c FORM 990, PART XII, LINE 2C THE PROCESS FOR THE ORGANIZATION'S AUDIT and compliance COMMITTEE OVERSIGHT OF THE ANNUAL AUDIT OF ITS FINANCIAL STATEMENTS AND THOSE OF ITS AFFILIATES HAS NOT CHANGED FROM THE PRIOR YEAR. 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