2024-11-04T09:23:03-06:00 2023-12-31 COHNREZNICK LLP 1 SOUTH WACKER DRIVE SUITE 3550 CHICAGO IL 60606 990 2023-01-01 363487477 EMBRACE LIVING COMMUNITIES % EMBRACE LIVING COMMUNITIES EMBR 6305218701 1900 SPRING ROAD SUITE 300 OAK BROOK IL 605231480 ANNE OLIVA CFO 6305218701 2024-10-18 true true KAREN A SCHAEFER P00545171 3125085900 2024-10-17 2023 2024-10-15 13:58:12Z ANNE OLIVA 1900 SPRING ROAD SUITE 300 OAK BROOK IL 605231480 2028602 false X WWW.EMBRACELIVING.ORG X 1987 IL TO PROVIDE ACTIVELY AGING ADULTS AFFORDABLE WELCOMING HOMES IN COMMUNITIES THAT EMBRACE LIVING. 7 6 0 0 0 0 0 1822483 1834559 182786 -3209997 1788 5659 2007057 -1369779 0 0 0 0 1378952 1455775 0 0 0 274981 362830 1653933 1818605 353124 -3188384 5574173 2651463 75073 202780 5499100 2448683 X OUR MISSION IS TO PROVIDE ACTIVELY AGING ADULTS AFFORDABLE WELCOMING HOMES IN COMMUNITIES THAT EMBRACE LIVING. false false 0 2028602 TO PROVIDE ACTIVELY AGING ADULTS AFFORDABLE WELCOMING HOMES IN COMMUNITIES THAT EMBRACE LIVING. 0 true false false false false false false false false false true false false true false 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 false false false true 6 0 true 0 false false false false false false X 7 6 false false false false false false false true true false false true true true true true true true true false IL X X EMBRACE LIVING COMMUNITIES 6305218701 1900 SPRING ROAD SUITE 300 OAK BROOK IL 605231480 RALPH GAINES INTERIM CHAIR, PRESIDENT & CEO 0.2 39.8 X 0 357625 48906 ANNE M OLIVA EXECUTIVE VICE PRESIDENT & CFO 0.0 40.0 X 0 209490 20088 JOHN DIEHL SENIOR ADVISOR 0.0 40.0 X 0 134487 29262 JENNIFER TRUPPA DIRECTOR OF SOCIAL SERVICES 0.0 40.0 X 0 114791 40412 DAWN ZENKNER CONTROLLER 0.2 39.8 X 0 108003 40055 ED HAVLOVIC DIRECTOR OF PLANT OPERATIONS 0.0 40.0 X 0 109898 27919 GARY ADAMS DIRECTOR OF OPERATIONS 0.2 39.8 X 0 104132 27575 IRV WOODS DIRECTOR 0.2 0.0 X 0 0 0 KAREN LATIMER-HORSTHEAKE DIRECTOR 0.2 0.0 X 0 0 0 SCOTT MEYER CHAIRMAN 0.2 0.0 X 0 0 0 RUTH CARLSON DIRECTOR 0.2 0.0 X 0 0 0 ROBERT GAMRATH DIRECTOR 0.2 0.0 X 0 0 0 TONYA PITTS DIRECTOR 0.2 0.0 X 0 0 0 GREG WATSON VICE PRESIDENT OF OPERATIONS 0.0 0.0 X 0 0 0 0 1138426 234217 0 false true false 0 0 MANAGEMENT FEE REVENUE 531390 1834559 1834559 1834559 188384 188384 0 0 0 0 0 3398381 -3398381 -3398381 -3398381 0 0 0 0 0 0 0 0 0 OTHER MISCELLANEOUS REVENUE 531390 5659 5659 5659 -1369779 -1369779 0 0 0 0 0 0 1200509 1200509 0 255266 255266 0 0 106857 106857 0 0 0 0 0 7909 7909 84905 84905 0 0 0 0 0 74818 74818 0 0 23839 23839 37517 37517 MISCELLANEOUS 1538 1538 DONATIONS 1200 1200 OTHER RENTING EXPENSES 1157 1157 MANAGEMENT FEES 580 580 22510 22510 1818605 0 1818605 0 X 1904515 2080122 0 0 0 0 71518 22780 0 0 0 0 0 0 0 0 3279 10285 277255 227388 23888 49867 0 0 0 0 0 0 0 0 3570973 488409 5574173 2651463 75073 202780 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 75073 202780 X 5496812 2447552 2288 1131 5499100 2448683 5574173 2651463 X -3188384 137967 X false true X true false X 80769 0 81773 0 0 162542 1038881 2020018 1832908 2005269 2022943 8920019 0 0 0 1119650 2020018 1914681 2005269 2022943 9082561 0 0 0 9082561 0 0 0 0 770641 53236 2158 1788 5659 833482 1890291 2073254 1916839 2007057 2028602 9916043 0.91595 0.91510 0.00000 0.00000 X 277255 227388 49867 49867 DUE FROM AFFILIATED CORPS 488409 488409 X X X false false false false false false false false false ANNE M OLIVA EXECUTIVE VICE PRESIDENT & CFO 209490 20088 229578 JOHN DIEHL SENIOR ADVISOR 134487 29262 163749 RALPH GAINES INTERIM CHAIR, PRESIDENT & CEO 357625 48906 406531 JENNIFER TRUPPA DIRECTOR OF SOCIAL SERVICES 114791 40412 155203 SCHEDULE J, PART I, LINE 3 THE METHODS USED TO ESTABLISH COMPENSATION FOR THE VICE PRESIDENT & SECRETARY AND VICE PRESIDENT & CFO FROM THE RELATED ORGANIZATIONS INCLUDE A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, FORM 990 OF OTHER SIMILAR ORGANIZATIONS, A WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY AND/OR STUDY, AND APPROVAL BY THE COMPENSATION COMMITTEE AND BOARD. THE BOARD OF DIRECTORS OF EMBRACE LIVING COMMUNITIES & AFFILIATES APPOINTS THE EXECUTIVE VICE PRESIDENTS AND DETERMINES THE COMPENSATION. INCORPORATION EMBRACE LIVING COMMUNITIES (FORMERLY KNOWN AS LIFELINK CORPORATION) WAS INCORPORATED AS A NOT-FOR-PROFIT CORPORATION IN THE STATE OF ILLINOIS IN 1987. IT WAS FORMED TO ACQUIRE LAND AND CONSTRUCT BUILDINGS TO HOUSE LOW-INCOME ELDERLY AND HANDICAPPED PERSONS AS DEFINED BY THE NATIONAL HOUSING ACT OF 1959. REVIEW PRIOR TO ITS SUBMISSION, FORM 990 IS REVIEWED AND APPROVED BY THE EXECUTIVE VICE PRESIDENT/CFO OF EMBRACE LIVING COMMUNITIES. IT IS THEN PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL. CONFLICT OF INTEREST THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY. TO ENSURE COMPLIANCE WITH THIS POLICY THE ORGANIZATION REQUIRES THE FOLLOWING: ON AN ANNUAL BASIS, ALL MEMBERS OF THE BOARD OF DIRECTORS, THE EXECUTIVE LEADERSHIP TEAM, MEMBERS OF SENIOR MANAGEMENT AND EMPLOYEES WITH PURCHASING AND/OR HIRING RESPONSIBILITIES OR AUTHORITY SHALL INFORM, IN WRITING, THE CHAIRMAN OF THE BOARD, THE CHAIR OF THE FINANCE/AUDIT COMMITTEE, AND THE ORGANIZATION'S EXECUTIVE LEADERSHIP TEAM OF ALL REPORTABLE CONFLICTS. PRIOR TO THE PREPARATION OF THE DISCLOSURE STATEMENTS, THE FINANCE DEPARTMENT SHALL DISTRIBUTE A LIST OF ALL VENDORS WITH WHOM THE ORGANIZATION HAS TRANSACTED BUSINESS AT ANY TIME DURING THE PRECEDING YEAR, ALONG WITH A COPY OF THE DISCLOSURE STATEMENT. THE EXECUTIVE LEADERSHIP TEAM SHALL REVIEW ALL FORMS COMPLETED BY EMPLOYEES, AND THE FINANCE/AUDIT COMMITTEE CHAIRMAN OF THE BOARD SHALL REVIEW ALL COMPLETED FORMS AND DETERMINE APPROPRIATE RESOLUTION IN ACCORDANCE WITH THE NEXT SECTION OF THIS POLICY. IF A CONFLICT ARISES DURING THE YEAR, THE EMPLOYEE OR BOARD MEMBER WILL IMMEDIATELY NOTIFY THE EXECUTIVE LEADERSHIP TEAM WHO WILL DETERMINE APPROPRIATE RESOLUTION. ALL REAL OR APPARENT CONFLICTS OF INTEREST SHALL BE DISCLOSED TO THE FINANCE/AUDIT COMMITTEE CHAIRMAN OF THE BOARD AND THE EXECUTIVE LEADERSHIP TEAM OF THE ORGANIZATION. CONFLICTS SHALL BE RESOLVED AS FOLLOWS: THE CHAIR OF THE FINANCE/AUDIT COMMITTEE SHALL BE RESPONSIBLE FOR MAKING ALL DECISIONS CONCERNING RESOLUTIONS OF CONFLICTS INVOLVING THE BOARD OF DIRECTORS AND THE EXECUTIVE LEADERSHIP TEAM. THE CHAIRMAN OF THE BOARD SHALL BE RESPONSIBLE FOR MAKING ALL DECISIONS CONCERNING RESOLUTIONS OF CONFLICTS INVOLVING FINANCE/AUDIT COMMITTEE MEMBERS. THE EXECUTIVE LEADERSHIP TEAM SHALL BE RESPONSIBLE FOR MAKING ALL DECISIONS CONCERNING RESOLUTIONS OF CONFLICTS INVOLVING EMPLOYEES BELOW THE SENIOR MANAGEMENT LEVEL, SUBJECT TO THE APPROVAL OF THE FINANCE/AUDIT COMMITTEE. AN EMPLOYEE OR DIRECTOR MAY APPEAL THE DECISION THAT A CONFLICT, OR APPEARANCE OF CONFLICT, EXISTS AS FOLLOWS: *AN APPEAL MUST BE DIRECTED TO THE CHAIRMAN OF THE BOARD. *APPEALS MUST BE MADE WITHIN 30 DAYS OF THE INITIAL DETERMINATION. *RESOLUTION OF THE APPEAL SHALL BE MADE BY VOTE OF THE FULL BOARD OF DIRECTORS. *BOARD MEMBERS WHO ARE THE SUBJECT OF THE APPEAL, OR WHO HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE SUBJECT OF THE APPEAL, SHALL ABSTAIN FROM PARTICIPATING IN, DISCUSSING, OR VOTING ON THE RESOLUTION, UNLESS THEIR DISCUSSION IS REQUESTED BY THE REMAINING MEMBERS OF THE BOARD. FAILURE TO COMPLY WITH THE STANDARDS CONTAINED IN THIS POLICY WILL RESULT IN DISCIPLINARY ACTION THAT MAY INCLUDE TERMINATION, REFERRAL FOR CRIMINAL PROSECUTION, AND REIMBURSEMENT TO THE ORGANIZATION OR TO THE GOVERNMENT, FOR ANY LOSS OR DAMAGE RESULTING FROM THE VIOLATION. AS WITH ALL MATTERS INVOLVING DISCIPLINARY ACTION, PRINCIPLES OF FAIRNESS WILL APPLY. ANY EMPLOYEE CHARGED WITH A VIOLATION OF THIS POLICY WILL BE AFFORDED AN OPPORTUNITY TO EXPLAIN HER/HIS ACTIONS BEFORE DISCIPLINARY ACTION IS TAKEN. EMPLOYEES ALL EMPLOYEES ARE CO-EMPLOYED BY A PEO (PROFESSIONAL EMPLOYMENT ORGANIZATION), SYNERGY PEO LLC AND EMBRACE LIVING COMMUNITIES. ALL FORMS, INCLUDING W-2'S AND REPORTS, ARE ISSUED UNDER THE EIN OF SYNERGY PEO LLC 76-0721382. THE REPORTING ORGANIZATION REIMBURSES EMBRACE LIVING COMMUNITIES FOR ALL EMPLOYEE COMPENSATION EXPENSES. DOCUMENTS THE GOVERNING DOCUMENTS AND THE FINANCIAL STATEMENTS OF THE ORGANIZATION ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE GOVERNING DOCUMENTS AND THE FINANCIAL STATEMENTS OF THE ORGANIZATION ALSO CAN BE FOUND ON THE INTERNET IN WEBSITES FOR NOT-FOR-PROFIT ORGANIZATIONS LIKE WWW.GUIDESTAR.COM. CHANGE OF ASSETS/FUND BALANCES DURING THE YEAR THERE WAS A TRANSFER OF EQUITY FROM AFFILIATED ORGANIZATIONS IN THE AMOUNT OF $137,967. MANAGEMENT EMBRACE LIVING COMMUNITIES, A NOT-FOR-PROFIT CORPORATION, IS THE MANAGING AGENT AND RECEIVES MANAGEMENT FEES AS A PERCENTAGE OF THE GROSS RENTS, INCLUDING RENTAL SUBSIDIES AND OTHER INCOME UNDER TERMS OF A MANAGEMENT AGREEMENT APPROVED BY HUD. THE MANAGING AGENT IS RESPONSIBLE FOR THE DAY TO DAY ACTIVITIES OF THE ORGANIZATION SUCH AS MAINTAINING THE BUILDING, RESIDENT SUPPORT, HIRING AND SUPERVISING THE EMPLOYEES. IT ALSO PROVIDES ALL THE NECESSARY BOOKKEEPING AND ACCOUNTING SERVICES AND SUBMITS ALL THE REQUIRED FINANCIAL REPORTS. ALL DECISIONS AND REPORTS ARE PRESENTED AND DISCUSSED WITH THE BOARD OF DIRECTORS AND APPROVED BY THE BOARD OF DIRECTORS. BAYONET POINT AREA HOUSING INC 1900 SPRING RD STE 300 OAK BROOK IL 60523 363696590 AFFDBLE HSING IL 501(c)(3) 509(a) NA false EMBRACE LIVING CHARITIES 1900 SPRING RD STE 300 OAK BROOK IL 60523 362166970 FUNDRAISING IL 501(c)(3) 509(a) NA false BETHEL AREA HOUSING INC 1900 SPRING RD STE 300 OAK BROOK IL 60523 363696581 AFFDBLE HSING IL 501(c)(3) 509(a) NA false BETHEL AREA HOUSING SOUTH INC 1900 SPRING RD STE 300 OAK BROOK IL 60523 363973915 AFFDBLE HSING IL 501(c)(3) 509(a) NA false ELMHURST AREA HOUSING INC 1900 SPRING RD STE 300 OAK BROOK IL 60523 363246979 AFFDBLE HSING IL 501(c)(3) 509(a) NA false ENGLEWOOD AREA HOUSING INC 1900 SPRING RD STE 300 OAK BROOK IL 60523 363696607 AFFDBLE HSING IL 501(c)(3) 509(a) NA false GLENVIEW ELDERLY HOUSING INC 1900 SPRING RD STE 300 OAK BROOK IL 60523 363569408 AFFDBLE HSING IL 501(c)(3) 509(a) NA false GREENCASTLE OF BARRINGTON 1900 SPRING RD STE 300 OAK BROOK IL 60523 363267264 AFFDBLE HSING IL 501(c)(3) 509(a) NA false GREENCASTLE OF GARFIELD INC 1900 SPRING RD STE 300 OAK BROOK IL 60523 363631071 AFFDBLE HSING IL 501(c)(3) 509(a) NA false GREENCASTLE OF PALATINE INC 1900 SPRING RD STE 300 OAK BROOK IL 60523 363895200 AFFDBLE HSING IL 501(c)(3) 509(a) NA false GREENCASTLE OF WOODLAWN INC 1900 SPRING RD STE 300 OAK BROOK IL 60523 363724265 AFFDBLE HSING IL 501(c)(3) 509(a) NA false KENWOOD AREA HOUSING INC 1900 SPRING RD STE 300 OAK BROOK IL 60523 363696608 AFFDBLE HSING IL 501(c)(3) 509(a) NA false EMBRACE LIVING DEVELOPMENT 1900 SPRING RD STE 300 OAK BROOK IL 60523 363729609 PROPERTY MGMT IL 501(c)(3) 509(a) NA false LIFELINK HOUSING CORPORATION INC 1900 SPRING RD STE 300 OAK BROOK IL 60523 362915770 AFFDBLE HSING IL 501(c)(3) 509(a) NA false MORGAN PARK AND BEVERLY AREA HOUSING INC 1900 SPRING RD STE 300 OAK BROOK IL 60523 363359653 AFFDBLE HSING IL 501(c)(3) 509(a) NA false MORGAN PARK AND BEVERLY HANDICAPPED INC 1900 SPRING RD STE 300 OAK BROOK IL 60523 363515819 AFFDBLE HSING IL 501(c)(3) 509(a) NA false NORTH ORCHARD PLACE INC 1900 SPRING RD STE 300 OAK BROOK IL 60523 363244216 AFFDBLE HSING IL 501(c)(3) 509(a) NA false SARASOTA AREA HOUSING INC 1900 SPRING RD STE 300 OAK BROOK IL 60523 363696610 AFFDBLE HSING IL 501(c)(3) 509(a) NA false APOSTLES VILLAGE 1900 SPRING RD STE 300 OAK BROOK IL 60523 422100763 AFFDBLE HSING FL 501(c)(3) 509(a) NA false MEMORIAL DRIVE COMMUNITY 1900 SPRING RD STE 300 OAK BROOK IL 60523 452652514 AFFDBLE HSING IL 501(c)(3) 509(a) NA false GREENCASTLE OF STERLING 1900 SPRING RD STE 300 OAK BROOK IL 60523 364209258 AFFRDBL HSING IL 501 (C) (3) 509 (A) NA false GREENCASTLE OF NORTH AURORA 1900 SPRING RD STE 300 OAK BROOK IL 60523 371421479 AFFRDBL HSING IL 501 (C) (3) 509 (A) NA false GREENCASTLE OF ALLERTON 1900 SPRING RD STE 300 OAK BROOK IL 60523 271954463 AFFRDB HSING IL 501(C)(3) 509(A) NA false GREENCASTLE OF BIENTERRA 1900 SPRING RD STE 300 OAK BROOK IL 60523 364126791 AFFRDBL HSING IL 501(C)(3) 509(A) NA false GREENCASTLE OF LOVES PARK 1900 SPRING RD STE 300 OAK BROOK IL 60523 364352754 AFFRDBL HSING IL 501(C)(3) 509(A) NA false GREENCASTLE OF MULFORD 1900 SPRING RD STE 300 OAK BROOK IL 60523 363038261 AFFRDBL HSING IL 501(C)(3) 509(A) NA false EMBRACE INTEREST LLC 1900 SPRING ROAD SUITE 300 OAK BROOK IL 60523 852148586 AFFRDBL HSING IL 501(C)(3) 509(A) NA false ANCHOR SENIOR LIVING LP 1900 SPRING ROAD SUITE 300 OAK BROOK IL 60523 743153197 RENTAL SENIOR IL NA GREENWOOD SENIOR LIVING 2021 LP 1900 SPRING ROAD SUITE 300 OAK BROOK IL 60523 872863302 RENTAL SENIOR IL NA GROVE SENIOR LIVING 2021 LP 1900 SPRING ROAD SUITE 300 OAK BROOK IL 60523 852201219 RENTAL SENIOR IL NA OASIS SENIOR LIVING LP 1900 SPRING ROAD SUITE 300 OAK BROOK IL 60523 743153203 RENTAL SENIOR IL NA ANCHOR SENIOR LIVING 2021 LP 1900 SPRING ROAD SUITE 300 OAK BROOK IL 60523 872830266 RENTAL SENIOR IL NA GREENWOOD SENIOR LIVING LP 1900 SPRING ROAD SUITE 300 OAK BROOK IL 60523 743153201 RENTAL SENIOR IL NA OASIS SENIOR LIVING 2021 LP 1900 SPRING ROAD SUITE 300 OAK BROOK IL 60523 852224763 RENTAL SENIOR IL NA BENSENVILLE HOUSING DEVELOPMENT NFP 1900 SPRING ROAD SUITE 300 OAK BROOK IL 60523 320163558 RENTAL SENIOR IL NA C CORP CASTLE HOUSING DEVELOPMENT NFP 1900 SPRING ROAD SUITE 300 OAK BROOK IL 60523 320163559 RENTAL SENIOR IL NA C CORP TOWER HOUSING DEVELOPMENT NFP 1900 SPRING ROAD SUITE 300 OAK BROOK IL 60523 320163560 RENTAL SENIOR IL NA C CORP ANCHOR SENIOR LIVING 2021 GP LLC 1900 SPRING ROAD SUITE 300 OAK BROOK IL 60523 872809940 RENTAL SENIOR IL NA C CORP GREENWOOD SENIOR LIVING 2021 GP LLC 1900 SPRING ROAD SUITE 300 OAK BROOK IL 60523 872840003 RENTAL SENIOR IL NA C CORP GROVE SENIOR LIVING 2021 GP LLC 1900 SPRING ROAD SUITE 300 OAK BROOK IL 60523 852073277 RENTAL SENIOR IL NA C CORP OASIS SENIOR LIVING 2021 GP LLC 1900 SPRING ROAD SUITE 300 OAK BROOK IL 60523 852124487 RENTAL SENIOR IL NA C CORP false false false false false false false false false false false false false true false true false false EMBRACE LIVING CHARITIES O,Q 543028 AMOUNT BILLED EMBRACE LIVING DEVELOPMENT O,Q 12224652 AMOUNT BILLED BETHEL GREENCASTLE SOUTH O,Q 371005 AMOUNT BILLED BETHEL GREENCASTLE NORTH O,Q 242898 AMOUNT BILLED GREENCASTLE OF BARRINGTON O,Q 730263 AMOUNT BILLED GREENCASTLE BAYONET POINT O,Q 792850 AMOUNT BILLED GREENCASTLE OF KENWOOD O,Q 749938 AMOUNT BILLED GREENCASTLE OF NORTH AURORA O,Q 501149 AMOUNT BILLED GREENCASTLE OF PALATINE O,Q 577888 AMOUNT BILLED GREENCASTLE OF STERLING O,Q 281760 AMOUNT BILLED ORCHARD PLACE OF MORGAN PARK O,Q 249217 AMOUNT BILLED ORCHARD PLACE OF SARASOTA O,Q 396950 AMOUNT BILLED PATTEN HOUSE OF GLENVIEW O,Q 633292 AMOUNT BILLED APOSTLES VILLAGE O,Q 609973 AMOUNT BILLED GREENCASTLE OF ALLERTON O,Q 166603 AMOUNT BILLED GREENCASTLE OF BIENTERRA O,Q 463992 AMOUNT BILLED GREENCASTLE OF LOVES PARK O,Q 360167 AMOUNT BILLED GREENCASTLE OF MULFORD O,Q 1199439 AMOUNT BILLED