2024-05-15T08:52:40-05:00 2023-06-30 FORVIS LLP 111 E Wayne St Suite 600 Fort Wayne IN 46802 990 2022-07-01 356047318 GREENCROFT CENTRAL MANOR INC % LYNDA OLINSKI GREE 5745374000 PO BOX 819 GOSHEN IN 46527 LYNDA OLINSKI CFO 5745374000 2024-05-15 true LYNDA OLINSKI 999009999 Lauren R Denton P01571860 2604604000 3 2022 2023-04-26 12:10:37Z LYNDA OLINSKI PO BOX 819 GOSHEN IN 46527 517212 false X WWW.GREENCROFT.ORG X 1964 IN THE MISSION OF GREENCROFT CENTRAL MANOR IS TO PROVIDE AFFORDABLE HOUSING, PROGRAMS, AND SERVICES FOR OLDER ADULTS. 10 10 0 24 0 0 0 0 476377 501749 101 -174 25759 14950 502237 516525 0 0 0 0 36412 63036 0 0 0 410405 472983 446817 536019 55420 -19494 526437 532138 913188 911936 -386751 -379798 X THE MISSION OF GREENCROFT CENTRAL MANOR IS TO PROVIDE AFFORDABLE HOUSING, PROGRAMS, AND SERVICES FOR OLDER ADULTS. WE STRIVE TO CELEBRATE THE LIVES OF SENIORS AND ADDRESS THE CHALLENGES OF AGING. WE WORK WITH THEM TO ENSURE THEY HAVE OPPORTUNITIES TO LIVE LIFE TO THE FULLEST THROUGH THE PROGRAMS AND SERVICES ALSO AVAILABLE ON THE SURROUNDING GREENCROFT GOSHEN CAMPUS. false false 421849 516699 GREENCROFT CENTRAL MANOR, INC (CENTRAL MANOR) IS A NON-PROFIT COMMUNITY BENEFIT CORPORATION THAT PROVIDES RETIREMENT HOUSING SERVICES TO 81 UNITS ON A 170-ACRE CAMPUS. CENTRAL MANOR'S SERVICES ARE INTEGRATED INTO GREENCROFT GOSHEN'S SERVICES. CENTRAL MANOR PROVIDES INDIPENDENT LIVING HOUSING SERVICES. RESIDENTS OF CENTRAL MANOR ARE ELIGIBLE FOR ADVANCED SERVICES OFFERED BY GREENCROFT GOSHEN INCLUDING ASSISTED LIVING, SKILLED NURSING, ADULT DAY PROGRAMS, SENIOR CENTER PROGRAMS, AND HOME CARE SERVICES. 421849 true false false false false false false false true false true false false false true false false true false false false false false false false false false false false true false false false false false false false false false false false false false true true true false false true 0 0 0 false false false false false false false false false false false false X 10 10 false true false false true true true true true false false true true true true true true false false false IN X LYNDA OLINSKI 5745374000 1721 GREENCROFT BLVD GOSHEN IN 46527 SCOTT MARTIN TREASURER 1.0 44.0 X 0 169330 42396 RYDELL BONTRAGER SECRETARY 0.1 44.9 X 0 144621 57871 AIMEE RIEMKE ASSISTANT SECRETARY 0.2 44.8 X 0 136740 54949 LINDA O'NEILL PRESIDENT (START 10/22) 1.0 39.0 X 0 119880 43189 ERIC HERSHBERGER ASST TREASURER (START 10/22) 1.0 44.0 X 0 80215 701 DALE SHENK ASST TREASURER (LEFT 10/22) 0.3 11.7 X 0 43784 0 CAROL EBERSOLE CHAIR 1.0 4.0 X X 0 0 0 JULIE HERTZLER VICE CHAIR 1.0 4.0 X X 0 0 0 JACKSON BECK BOARD MEMBER 1.0 4.0 X 0 0 0 BEN BONTRAGER BOARD MEMBER 1.0 4.0 X 0 0 0 JIM CASKEY BOARD MEMBER 1.0 4.0 X 0 0 0 LAUNA LEFTWICH BOARD MEMBER 1.0 4.0 X 0 0 0 SUE NEEB BOARD MEMBER 1.0 4.0 X 0 0 0 GENE YODER BOARD MEMBER 1.0 4.0 X 0 0 0 CHRIS GERIG WAY BOARD MEMBER 1.0 4.0 X 0 0 0 DAN WOLFER BOARD MEMBER 1.0 4.0 X 0 0 0 0 694570 199106 0 false true false 0 0 0 NET RESIDENT REVENUE 623000 501749 501749 501749 513 513 0 0 0 0 0 0 687 -687 -687 -687 0 0 0 0 0 0 0 0 0 TENANT CHARGES 812900 13657 13657 HOUSEKEEPING 812900 952 952 OTHER MISC. REVENUE 900099 341 341 14950 516525 516699 -174 0 0 0 0 0 0 59748 44811 14937 1130 847 283 77 57 20 2081 1561 520 25800 25800 24 24 4150 4150 0 0 0 32479 7279 25200 6756 6756 12478 6701 5777 7624 7624 0 87524 83443 4081 0 0 0 0 0 67182 67182 7566 7566 FACILITY & MAINTENANCE 159700 159700 REPAIRS & MAINTENANCE 25292 14418 10874 DUES 850 850 BAD DEBT EXPENSE 35000 35000 558 558 536019 421849 114170 0 0 0 36146 20127 0 0 28975 8705 0 0 0 0 0 0 0 0 98 98 3019051 2515843 461218 503208 0 0 0 0 0 0 0 0 0 0 526437 532138 9391 13682 0 0 0 0 0 0 9311 7112 0 0 0 0 0 0 894486 891142 913188 911936 X -386751 -379798 0 0 -386751 -379798 526437 532138 X -19494 26447 X X false true X true false X 0 0 0 0 0 0 546740 552578 512789 502136 516699 2630942 0 0 0 546740 552578 512789 502136 516699 2630942 0 99534 98232 95377 142244 169082 604469 99534 98232 95377 142244 169082 604469 2026473 3538 3606 688 101 513 8446 0 3538 3606 688 101 513 8446 0 0 550278 556184 513477 502237 517212 2639388 0.76778 0.79520 0.00320 0.00310 X false true X 7017 7017 2233241 1847114 386127 162777 157058 5719 616016 511671 104345 503208 0 DUE TO AFFILIATES 891142 891142 PART IV, LINE 2B: THE ORGANIZATION REQUIRES SECURITY DEPOSITS FROM EACH RESIDENT FOR USE OF GARAGE SPACE AND FOR HAVING PETS LIVE WITH THEM. THE FUNDS ARE DEPOSITED INTO THE ORGANIZATION'S ACCOUNT, WHICH EARNS INTEREST THROUGHOUT THE YEAR. FUNDS ARE DESIGNATED FOR RECOVERY OF DAMAGES CAUSED BY THE RESIDENTS. ASC 740 FOOTNOTE MANAGEMENT HAS EVAULUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. false false false false false false false false false RYDELL BONTRAGER SECRETARY 136203 8280 138 14729 43142 202492 AIMEE RIEMKE ASSISTANT SECRETARY 125626 10976 138 20242 34707 191689 SCOTT MARTIN TREASURER 157710 11224 396 10786 31610 211726 LINDA O'NEILL PRESIDENT (START 10/22) 119731 0 149 29355 13834 163069 SCHEDULE J, PART I THIS ENTITY RELIED ON A RELATED ORGANIZATION THAT USED THE FOLLOWING METHODS TO ESTABLISH COMPENSATION FOR THE PRESIDENT/CEO: 1. COMPENSATION SURVEY OR STUDY 2. APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE FORM 990, PART I, LINE 5 AND PART V, LINE 2A: THE ORGANIZATION'S EMPLOYEES ARE PAID BY GREENCROFT GOSHEN, INC (EIN 35-1270709), A RELATED TAX-EXEMPT ORGANIZATION. THESE EMPLOYEES ARE INCLUDED IN THE FORM W-3, TRANSMITTAL OF WAGE AND TAX STATEMENTS, THAT IS FILED BY GREENCROFT GOSHEN. FORM 990, PART VI, SECTION A, LINE 3: THE ORGANIZATION IS UNDER A MANAGEMENT AGREEMENT WITH GREENCROFT RETIREMENT COMMUNITIES INC. (GRC), A RELATED TAX-EXEMPT ORGANIZATION, FOR THE MANAGEMENT OF GREENCROFT CENTRAL MANOR OPERATIONS. THE CURRENT AGREEMENT RENEWS AUTOMATICALLY ON A YEAR-TO-YEAR BASIS. FORM 990, PART VI, SECTION A, LINE 6: THE ORGANIZATION HAS ONE MEMBER, GREENCROFT RETIREMENT COMMUNITIES, INC ("GRC"), THAT IS ALSO A RELATED TAX-EXEMPT ORGANIZATION. THE RESERVED POWERS OF THE SOLE MEMBER ARE AS FOLLOWS: 1. APPROVAL TO ANY CHANGES IN CORPORATE MISSION, WHICH MAY BE PROPOSED BY THE ORGANIZATION, BUT WHICH SHALL BECOME EFFECTIVE ONLY UPON APPROVAL OF GRC 2. APPROVAL OF NOMINATED CANDIDATES TO SERVE AS DIRECTOR OF THE ORGANIZATION 3. THE CREATION OR DISCONTINUANCE OF PROGRAMS OR SERVICES OFFERED BY THE ORGANIZATION 4. AMENDMENTS TO THE BYLAWS AND ARTICLES OF INCORPORATION 5. APPROVAL OR THE ADOPTION OF THE ANNUAL BUDGET 6. APPROVAL OF NON-BUDGETED CONTRACTS AND/OR NON-BUDGETED PURCHASES OF OVER $50,000 7. THE INCURRENCE OF INDEBTEDNESS OVER $500,000 8. THE SALE OF REAL ESTATE 9. THE DONATION OR TRANSFER OF ALL OR SUBSTANTIALLY ALL OF THE ORGANIZATION'S ASSETS 10. ANY MERGER OR CONSOLIDATION WITH ANY OTHER ORGANIZATION, OR THE PARTIAL OR TOTAL DISSOLUTION OF THE ORGANIZATION 11. THE CREATION OF SUBSIDIARY CORPORATIONS, LLCS, PARTNERSHIPS, OR OTHER ENTERPRISES 12. THE ACQUISITION OF CONTROLLING INTERESTS IN ANOTHER ENTITY 13. THE APPOINTMENT OF THE PRESIDENT/CEO, CFO, SECRETARY, AND TREASURER OF THE CORPORATION (BUT NOT THE OFFICERS OF THE BOARD OF DIRECTORS) 14. THE REMOVAL OF THE CHAIR OF THE BOARD OF DIRECTORS, WITH OR WITHOUT CAUSE 15. THE REMOVAL OF MEMBERS OF THE BOARD OF DIRECTORS, WITH OR WITHOUT CAUSE NOTWITHSTANDING THESE RESERVED POWERS, THE MEMBER HAS NO FINANCIAL OBLIGATIONS OR RESPONSIBILITIES FOR ANY ACTIONS OF THE ORGANIZATION BY REASON OF SERVING AS A MEMBER. FORM 990, PART VI, SECTION A, LINE 7A: SEE NARRATIVE FOR PART VI, SECTION A, LINE 6 FORM 990, PART VI, SECTION A, LINE 7B: SEE NARRATIVE FOR PART VI, SECTION A, LINE 6 FORM 990, PART VI, SECTION B, LINE 11B: A FINAL DRAFT OF THE FULL FORM 990, INCLUDING ALL APPLICABLE SCHEDULES, IS PRESENTED BY OUR TAX ADVISORS TO THE ORGANIZATION'S AUDIT COMMITTEE AT A REGULARLY SCHEDULED MEETING. A COPY OF THE FINAL DRAFT IS THEN PROVIDED TO EACH BOARD MEMBER PRIOR TO ITS FILING. THIS ALLOWS THE BOARD OF DIRECTORS AND MANAGEMENT TO REVIEW AND PROVIDE COMMENTS AND EXPLANATIONS REGARDING THE FORM. FORM 990, PART VI, SECTION B, LINE 12C: BOARD MEMBERS AND OFFICERS ARE REQUIRED TO ANNUALLY DISCLOSE ANY CONFLICTS OF INTEREST THEY MAY HAVE WITH THE ORGANIZATION. THE TREASURER REVIEWS EACH POLICY STATEMENT SIGNED BY THESE INDIVIDUALS TO DETERMINE IF ANY CONFLICTS HAVE OCCURRED AND NEED TO BE BROUGHT TO THE ATTENTION OF THE BOARD. IF A CONFLICT ARISES, THE RESPECTIVE BOARD MEMBER WILL ABSTAIN FROM ANY RELATED DISCUSSION, VOTE OR SIMILAR ACTION ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15: Greencroft Goshen, Central Manor, Manor II and Manor III's (GG) philosophy is to compensate team members in a fair manner for the worth of work provided within the current market value range for each position in the organization. GG conducts periodic review of the market to develop average wages for positions within Greencroft Goshen. Greencroft Goshen starts team members that meet the minimum requirements for the position at/or near the starting wage. We make adjustments to the starting wage based on years of experience in that specific position. Our compensation philosophy for team members of our organization is based on various tiers. The first tier is general team members. We have hired an outside consultant to develop a compensation system for all of Greencroft Goshen's positions. The consultants developed a system with wage scales that use the marketplace average for key positions as the starting point for the scales. The wages scales have a minimum, a 25th percentile, a 50th percentile (average) a 75th percentile and a maximum. We strive to keep our average for positions at the mid-point of a range developed by our consultants. Periodically we hire a consultant to update the marketplace average for several key positions. The consultant will use area marketplace data, LeadingAge data, and other industry data to develop the average. Our compensation philosophy for Management and Executive Team members (Directors and Vice President) of our organization is slightly different. The second tier is Management team members. The wage scale system is the same for our team members. However, our policy states that Directors are like other team members and can earn up to the 100th percentile of the range for their position. Our third tier is Vice President Team members. The wage scale system is the same for our team members. However, there is one difference. The policy states that Vice Presidents can earn up to the 100th percentile of the range for their position. The range uses the median as the mid-point not the average. Generally, the median is below the average. The overall compensation policy and the VP compensation policy are approved by the Greencroft Communities (GC) Board of Directors. The Greencroft Goshen (GG) Board reviews the compensation policies. Annually the GC Board and the GG Board review the compensation of their respective Executive Teams. They compare current wages with national data provided by LeadingAge. The Boards review the current wage, the percentile ranking of the employee in his/her respective range and the median of the marketplace compared to the mid-point of the employee's range. The Boards document these meetings and actions taken in their Board minutes. The GG Board has reviewed the base wage and the variable pay for the President of Greencroft Goshen. In the Fiscal Year 2023 (IRS 990 Year 2022) this position was at the 82nd percentile of the range for this position in base compensation and the 95th percentile for total compensation. THIS PROCESS WAS LAST PERFORMED IN FISCAL YEAR 2023. FORM 990, PART VI, SECTION C, LINE 19: GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104. THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC AT THIS TIME. FORM 990, PART XII, LINE 2C: THE AUDIT PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART XI, LINE 9, CHANGES IN NET ASSETS: NET ASSET TRANSFER FROM FOUNDATION: $26,447 GREENCROFT COMMUNITIES FOUNDATION INC PO BOX 819 GOSHEN IN 46527 237126990 FUNDRAISING IN 501(C)(3) LINE 7 GREENCROFT false GREENCROFT GOSHEN INC PO BOX 819 GOSHEN IN 46527 351270709 HEALTHCARE IN 501(C)(3) LINE 10 GREENCROFT false GREENCROFT MANOR III INC PO BOX 819 GOSHEN IN 46527 351431475 HOUSING IN 501(C)(3) LINE 10 GREENCROFT false GREENCROFT MANOR II INC PO BOX 819 GOSHEN IN 46527 351377430 HOUSING IN 501(C)(3) LINE 10 GREENCROFT false GREENCROFT MIDDLEBURY INC PO BOX 819 GOSHEN IN 46527 300036865 HOUSING IN 501(C)(3) LINE 10 GREENCROFT false GREENCROFT RETIREMENT COMMUNITIES INC PO BOX 819 GOSHEN IN 46527 300036587 MANAGEMENT IN 501(C)(3) LINE 12C NA false HAVEN HUBBARD HOMES INC 31869 CHICAGO TRAIL NEW CARLISLE IN 46552 350870110 HEALTHCARE IN 501(C)(3) LINE 10 GREENCROFT false OAK GROVE CHRISTIAN RETIREMENT VILLAGE 221 WEST DIVISON ROAD DEMOTTE IN 46310 351986767 HEALTHCARE IN 501(C)(3) LINE 10 GREENCROFT false SOUTHFIELD VILLAGE INC 6450 MIAMI CIRCLE SOUTH BEND IN 46614 351866553 HEALTHCARE IN 501(C)(3) LINE 10 GREENCROFT false WALNUT HILLS RETIREMENT COMMUNITIES INC PO BOX 129 WALNUT CREEK OH 44687 351317338 HEALTHCARE IN 501(C)(3) LINE 10 GREENCROFT false GREENCROFT HOME HEALTH SERVICES INC PO BOX 819 GOSHEN IN 46527 351606010 HOME HEALTH IN 501(C)(3) LINE 10 GREENCROFT false CHICAGO TRAIL VILLAGE INC 31869 CHICAGO TRAIL NEW CARLISLE IN 46552 310990629 HOUSING IN 501(C)(3) LINE 10 HAVEN HUBBAR false EDGEWATER PLACE INC 11351 LAFAYETTE PLAIN CITY ROAD PLAIN CITY OH 43064 823596152 HEALTHCARE IN 501(C)(3) LINE 10 GREENCROFT false GREENCROFT MANAGEMENT INC PO BOX 819 GOSHEN IN 46527 270259652 MGMT SERVICES IN NA C CORP 0 0 0.00000 false false false false false true false false false false false false false true true true true false false true PART IV, IDENTIFICATION OF RELATED ORGANIZATIONS TAXABLE AS CORP OR TRUST: NAME OF RELATED ORGANIZATION: GREENCROFT MANAGEMENT, INC. DIRECT CONTROLLING ENTITY: GREENCROFT RETIREMENT COMMUNITIES INC