2025-11-04T13:14:24-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2024-01-01 541949766 WESTMINSTER INGLESIDE PRESBYTERIAN FOUNDATION WEST 3014072030 702 KING FARM BLVD STE 510 ROCKVILLE MD 20850 LYNN O'CONNOR PRESIDENT/CEO 3014072030 2025-10-04 1 0 X KERRI N BOGDA P00760402 7177404863 2025-10-04 2024 2025-03-06 01:10:19Z X WESTMINSTER INGLESIDE FOUNDATION LYNN O'CONNOR 702 KING FARM BLVD STE 510 ROCKVILLE MD 20850 8954665 0 X WWW.INGLESIDEONLINE.ORG X 1999 VA TO SUPPORT THE MISSION OF THE INGLESIDE, WESTMINSTER, AND KING FARM RETIREMENT COMMUNITIES. 15 14 4 15 0 0 3661621 4804347 0 0 -96814 1371159 -5753 -5479 3559054 6170027 2123303 3642212 0 0 0 0 0 0 0 521796 602682 2645099 4244894 913955 1925133 29483574 34222211 6506762 7880914 22976812 26341297 X THE MISSION OF WESTMINSTER INGLESIDE PRESBYTERIAN FOUNDATION IS TO SUPPORT THE CHARITABLE ACTIVITIES OF THE INGLESIDE PRESBYTERIAN RETIREMENT COMMUNITY, INC., THE WESTMINSTER PRESBYTERIAN RETIREMENT COMMUNITY, INC., AND THE KING FARM PRESBYTERIAN RETIREMENT COMMUNITY, INC. BY RAISING CHARITABLE FUNDS TO HELP RESIDENTS IN NEED, ENHANCING THE QUALITY OF LIFE FOR ALL RESIDENTS, AND BUILDING AN ENDOWMENT FOR THE FUTURE. 0 0 230613 230613 WESTMINSTER/INGLESIDE/KING FARM RESIDENT SUPPORTING FUND PROGRAM:SINCE THE OPENING OF THE PRESBYTERIAN HOME OF THE DISTRICT OF COLUMBIA IN 1906, NOW NAMED INGLESIDE PRESBYTERIAN RETIREMENT COMMUNITY, INC. (INGLESIDE AT ROCK CREEK), AND ITS SISTER COMMUNITIES, WESTMINSTER PRESBYTERIAN RETIREMENT COMMUNITY, INC. (WESTMINSTER AT LAKE RIDGE) AND KING FARM PRESBYTERIAN RETIREMENT COMMUNITY, INC. (INGLESIDE AT KING FARM), NO RESIDENT HAS EVER BEEN ASKED TO LEAVE DUE TO LACK OF FINANCIAL RESOURCES. THE WESTMINSTER INGLESIDE PRESBYTERIAN FOUNDATION (WIF) CONTINUES THIS ESSENTIAL TRADITION BY RAISING CHARITABLE FUNDS FOR RESIDENT SUPPORTING FUNDS (RSF). THROUGH THE RSF, CONFIDENTIAL SUBSIDIES TO RESIDENTS IN INDEPENDENT, MEMORY SUPPORTED ASSISTED LIVING, AND ASSISTED LIVING, WHO THROUGH NO FAULT OF THEIR OWN, FIND THEMSELVES NO LONGER ABLE TO AFFORD THEIR MONTHLY FINANCIAL OBLIGATIONS, ARE ABLE TO STAY IN THE COMFORTABLE AND FAMILIAR PLACE THEY CALL HOME. IN 2024, WIF GRANTED $638,879 TO RESIDENTS TO PAY FOR HOUSING, MEALS AND CARE. OVER THE PAST 5 YEARS, WIF HAS PROVIDED $1,391,351 OF ASSISTANCE TO RESIDENTS IN NEED. 3411599 3411599 WESTMINSTER INGLESIDE FOUNDATION HAS THREE EMPLOYEE EDUCATION AND CITIZENSHIP ENDOWMENT FUNDS AS WELL AS ANNUAL CAMPAIGNS TO SUPPORT A COMPREHENSIVE EMPLOYEE PROFESSIONAL DEVELOPMENT PROGRAM. ADDITIONALLY, THIS PROGRAM PROVIDES FINANCIAL AID AND GUIDANCE FOR EMPLOYEES APPLYING FOR U.S. CITIZENSHIP. IN 2024, 91 SCHOLARSHIPS AND 16 U.S. CITIZENSHIP AWARDS WERE AWARDED TO INGLESIDE EMPLOYEES TOTALING $229,000. SINCE INCEPTION, 440 SCHOLARSHIPS HAVE BEEN AWARDED TOTALING OVER $1 MILLION. WESTMINSTER INGLESIDE FOUNDATION HAS FOUR ADDITIONAL ENDOWMENT FUNDS SUPPORTING MEMORY SUPPORT, HEALTH CARE, AND MUSIC PROGRAMMING AND EDUCATION. WESTMINSTER INGLESIDE FOUNDATION PROVIDES SUPPORT FOR CAPITAL IMPROVEMENTS, OPERATIONS, AND PROGRAM ENHANCEMENTS THAT BENEFIT INGLESIDE COMMUNITIES. PROGRAMS SUPPORTED INCLUDE SKILLED NURSING, ASSISTED LIVING, MEMORY SUPPORT SERVICES, MUSIC AND CULTURAL PROGRAMMING, INNOVATION IN ROBOTICS, OPERATIONS, AND MISSION EXPANSION. THE TOTAL OF FUNDS TRANSFERRED TO THE COMMUNITIES IN SUPPORT OF THESE EFFORTS WAS $2,752,583. 3642212 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 38 0 4 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 14 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 DC MD VA X AMANDA MASSETTI CONTROLLER 3014072067 702 KING FARM BLVD STE 510 ROCKVILLE MD 20850 DOUGLAS MYERS WIF PRESIDENT & CEO 40.00 15.00 X X 0 410497 38358 PEGGY CECCHINE CHAIR 1.00 3.80 X X 0 0 0 DANIEL RUBINFELD VICE-CHAIRMAN 1.00 0.00 X X 0 0 0 CATHY WRIGHT SECRETARY 1.00 0.00 X X 0 0 0 DON BOARDMAN DIRECTOR 1.00 1.40 X 0 0 0 ROBERT BREMNER DIRECTOR 1.30 2.70 X X 0 0 0 ALICE BUHL DIRECTOR 1.00 0.00 X 0 0 0 DALE CLARK DIRECTOR 1.00 3.00 X 0 0 0 JIM FORD DIRECTOR 1.00 0.00 X 0 0 0 JIM GEORGE DIRECTOR 1.00 0.00 X 0 0 0 RICHARD HALL DIRECTOR 1.00 0.00 X 0 0 0 REGIS KEDDIE II DIRECTOR 1.00 0.00 X 0 0 0 ROBERT LEN DIRECTOR 1.00 0.00 X 0 0 0 DR PETER WILLSON DIRECTOR 1.00 0.00 X 0 0 0 STEVEN WAGNER DIRECTOR (EX-OFFICIO, VOTING) 1.00 0.00 X 0 0 0 LYNN O'CONNOR PRESIDENT/CEO 8.00 47.00 X 0 638176 36488 CHRISTINE PODLES COO 8.00 47.00 X 0 333731 10430 TRACI ALLEY CHIEF HR OFFICER 8.00 47.00 X 0 325167 23832 DUSANKA DELOVSKA-TRAJKOVA CHIEF INFORMATION OFFICER 8.00 47.00 X 0 259452 20299 JAMES SPENCER CFO & CHIEF GROWTH OFFICER 8.00 47.00 X 0 614084 0 0 2581107 129407 0 0 1 0 0 538508 364890 3900949 344960 4804347 823411 823411 3326907 2779159 547748 547748 547748 0 538508 5479 -5479 -5479 6170027 0 0 1365680 3411599 3411599 230613 230613 220349 220349 6432 6432 20229 20229 137685 137685 23814 23814 32910 32910 82075 82075 RENT 34307 34307 EDUCATION 30318 30318 LICENSE, FEES, DUES 8273 8273 SPECIAL FUNCTIONS 6290 6290 4244894 3642212 602682 0 1001667 338333 451179 157373 10861 15497 2838 2838 0 0 27993262 33684403 26605 26605 29483574 34222211 60044 25577 6446718 7855337 6506762 7880914 X 353101 283416 22623711 26057881 22976812 26341297 29483574 34222211 X 1925133 1623590 -184238 X 0 1 X 1 0 X X 3 INGLESIDE PRESBYTERIAN RETIREMENT COMMUNITY INC 530128590 10 1 1776747 0 WESTMINSTER PRESBYTERIAN RETIREMENT COMMUNITY 521654803 10 1 638104 0 KING FARM PRESBYTERIAN RETIREMENT COMMUNITY INC 202004162 10 1 996748 0 3 3411599 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 PART IV, SECTION B, QUESTION 1: THE FILING ORGANIZATION IS A SUPPORTING ORGANIZATION TO THE THREE SUPPORTED ORGANIZATIONS LISTED ON PART 1, LINE 11G. HOWEVER, THE PARENT OF THE GROUP OF ENTITIES, WESTMINSTER INGLESIDE KING FARM RETIREMENT COMMUNITIES, INC., SELECTS THE BOARD OF DIRECTORS FOR THE FILING ORGANIZATION. NOTE THAT THE PARENT IS ALSO A SUPPORTING ORGANIZATION AND IS NOT LISTED ON PART I. ALL RELATED ENTITIES ALSO SHARE COMMON EXECUTIVE MANAGEMENT. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4654597 1742209 100779 230613 6266972 3281725 1294278 276398 197804 4654597 3241589 461318 -251110 170072 3281725 2483679 550737 302065 94892 3241589 1902015 482850 162256 41710 21732 2483679 0.90000 0.10000 0 0 2838 2838 0 0 GIFT ANNUITIES PAYABLE 7829962 DUE TO AFFILIATES 25375 7855337 X 8402123 1623590 925001 -321923 2226668 6175455 -5428 -5428 6170027 5037638 925001 5428 930429 4107209 137685 137685 4244894 PART V, LINE 4: THE INCOME FROM INGLESIDE AT ROCK CREEK ENDOWMENT FUNDS ARE USED FOR SCHOLARSHIPS FOR EMPLOYEES WHO WORK AT INGLESIDE AT ROCK CREEK AND MEMORY SUPPORT PROGRAMMING FOR RESIDENTS OF INGLESIDE AT ROCK CREEK. THE INCOME FROM THE KREIDER PROFESSIONAL DEVELOPMENT ENDOWMENT FUND IS USED FOR SCHOLARSHIPS FOR EMPLOYEES WHO WORK AT WESTMINSTER AT LAKE RIDGE. THE INCOME FROM INGLESIDE AT KING FARM ENDOWMENT FUNDS ARE USED FOR SCHOLARSHIPS FOR EMPLOYEES WHO WORK AT INGLESIDE AT KING FARM AND MEMORY SUPPORT PROGRAMMING FOR RESIDENTS OF INGLESIDE AT KING FARM. PART X, LINE 2: THE FOUNDATION FOLLOWS THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARD FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN A FOUNDATION'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE STANDARD ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES AND DISCLOSURE. MANAGEMENT HAS DETERMINED THAT THIS STANDARD DOES NOT HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF GIFT ANNUITIES -184,238. INVESTMENT FEES -137,685. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -5,428. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 5,428. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES 137,685. GALA 182817 182817 771 1428 WLR EVENT 208103 208103 1396 1 147588 147588 1884 538508 538508 771 4708 5479 -5479 1 INGLESIDE PRESBYTERIAN RETIREMENT COMMUNITY INC 3050 MILITARY ROAD WASHINGTON DC DC 20015 530128590 501(C)(3) 1776747 0 TO SUPPORT THE CHARITABLE ACTIVITIES OF THE RELATED ORGANIZATION. WESTMINSTER PRESBYTERIAN RETIREMENT COMMUNITY 12191 CLIPPER DRIVE LAKE RIDGE VA 22192 521654803 501(C)(3) 638104 0 TO SUPPORT THE CHARITABLE ACTIVITIES OF THE RELATED ORGANIZATION. KING FARM PRESBYTERIAN RETIREMENT COMMUNITY INC 701 KING FARM BLVD ROCKVILLE MD 20850 202004162 501(C)(3) 996748 0 TO SUPPORT THE CHARITABLE ACTIVITIES OF THE RELATED ORGANIZATION. 3 EMPLOYEE SCHOLARSHIPS 3 230613 PART I, LINE 2: ALL GRANTS ARE TO RELATED ORGANIZATIONS. THE GRANTS ARE MONITORED ON A CONSOLIDATED CORPORATE LEVEL, AND ALL GRANT FUNDS DISTRIBUTED TO THE COMMUNITIES ARE USED AS DIRECTED BY MANAGEMENT. SCHOLARSHIPS ARE AWARDED TO EMPLOYEES OF VARIOUS RELATED ORGANIZATIONS. THE SCHOLARSHIPS ARE AWARDED FOR EDUCATIONAL COURSES AND MATERIALS. THE ORGANIZATION HAS VARIOUS ELIGIBILITY CRITERIA IN PLACE AS WELL AS AN APPLICATION PROCESS FOR THE EMPLOYEES TO QUALIFY FOR THE SCHOLARSHIPS. PAYMENTS ARE MADE DIRECTLY TO THE FINANCIAL INSTITUTION ON THE INDIVIDUALS' BEHALF. 0 1 0 0 0 0 0 1 0 LYNN O'CONNOR PRESIDENT/CEO 0 473150 0 165000 0 26 0 32108 0 4380 0 674664 0 0 JAMES SPENCER CFO & CHIEF GROWTH OFFICER 0 437500 0 169946 0 6638 0 0 0 0 0 614084 0 0 DOUGLAS MYERS WIF PRESIDENT & CEO 0 323620 0 86851 0 26 0 9150 0 29208 0 448855 0 0 TRACI ALLEY CHIEF HR OFFICER 0 241146 0 83995 0 26 0 8993 0 14839 0 348999 0 0 CHRISTINE PODLES COO 0 270631 0 63074 0 26 0 9150 0 1280 0 344161 0 0 DUSANKA DELOVSKA-TRAJKOVA CHIEF INFORMATION OFFICER 0 188073 0 71379 0 0 0 3800 0 16499 0 279751 0 0 PART I, LINE 3 THE CEO AND KEY EMPLOYEES ARE PAID BY A RELATED ORGANIZATION. COMPENSATION IS DETERMINED BY A COMPENSATION COMMITTEE, AN INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEYS OR STUDIES, AND APPROVAL BY THE BOARD'S COMPENSATION COMMITTEE. PART I, LINE 4B LYNN O'CONNOR PARTICIPATED IN A NON-QUALIFIED DEFERRED COMPENSATION PLAN FOR WHICH $22,958 WAS CONTRIBUTED IN 2024. PART I, LINE 7 EXECUTIVE LYNN O'CONNOR, THE PRESIDENT AND CEO, CAN RECEIVE A BONUS AT THE DISCRETION OF THE BOARD OF DIRECTORS. THE BONUS IS BASED ON SET GOALS SUCH AS THE COMMUNITIES ACHIEVING THEIR BOND COVENANTS. OTHER OFFICERS AND KEY EMPLOYEES CAN ALSO RECEIVE BONUSES BASED UPON A SIMILAR SET OF GOALS. X 5 344960 NYSE X VARIOUS 12 0 POLICY 0 0 1 1 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTORS IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTORS. PART I, LINE 32B: THE ORGANIZATION USES A THIRD PARTY ORGANIZATION TO ACCEPT AND SELL AUTO DONATIONS. SCHEDULE M, PART I, COLUMN (B): PART I, LINE 9, COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 1A AT TIMES, THE BOARD WILL DELEGATE AUTHORITY TO THE EXECUTIVE COMMITTEE, USUALLY IF THE BOARD IS UNABLE TO MEET AS A WHOLE. THE EXECUTIVE COMMITTEE IS COMPRISED OF THE CHAIR, VICE CHAIR, CHAIR EMERITUS, PRESIDENT/CEO, SECRETARY AND TREASURER. ALL ARE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 6 WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES, INC. (45-3825159) IS THE SOLE MEMBER OF THE FILING ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF THE PARENT, WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES, INC. (45-3825159), HOLDS THE POWER TO ELECT, APPOINT, AND REMOVE MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES, INC., THE PARENT ORGANIZATION, HAS THE POWER TO ACT ON BEHALF OF THE ORGANIZATION AS WELL AS THE POWER TO DEFINE THE MISSION, POLICIES, AND RETAINING, EVALUATING, AND SETTING COMPENSATION FOR THE PRESIDENT/CEO. THE AUTHORITY FOR SETTING THE COMPENSATION FOR THE PRESIDENT/CEO RESTS WITH THE EXECUTIVE COMMITTEE OF THE PARENT ORGANIZATION'S BOARD. IT ALSO HAS THE RIGHT TO DELEGATE ANY OF ITS POWERS TO THE OFFICERS OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE INITIAL REVIEW IS PERFORMED BY THE PRESIDENT, CHIEF FINANCIAL OFFICER, AND CONTROLLER. ONCE THE MANAGEMENT TEAM APPROVES THE DRAFT, ALL BOARD MEMBERS RECEIVE A COPY OF THE RETURN FOR REVIEW. BOARD MEMBERS MAY DISCUSS CORRECTIONS, REVISIONS, AND QUESTIONS WITH MANAGEMENT. SUBSEQUENT TO BOARD REVIEW THE RETURN IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE WRITTEN CONFLICT OF INTEREST POLICY STATES THAT DIRECTORS, OFFICERS, AND ALL EMPLOYEES ANNUALLY, OR AT ANY TIME THAT A SITUATION ARISES, DECLARE CONFLICTS OF INTEREST. NOT ONLY ACTUAL CONFLICTS BUT TRANSACTIONS FROM WHICH A CONFLICT MAY APPEAR TO EXIST ARE TO BE DISCLOSED TO THE BOARD CHAIR OR THE FOUNDATION DIRECTOR. THE BOARD CHAIRMAN, DIRECTOR, AND PRESIDENT/CEO OF THE ORGANIZATION MONITOR CONFLICT DISCLOSURES. ANY DIRECTOR OR OFFICER FOR WHICH A CONFLICT MAY BE INVOLVED IS EXPECTED TO REMAIN REMOVED FROM ANY DISCUSSIONS OR DECISION-MAKING RELATED TO THE CONFLICT. BUSINESS AND FAMILY RELATIONSHIPS ARE SPECIFICALLY MENTIONED IN THE CONFLICT OF INTEREST STATEMENT AS PART OF THE DUE DILIGENCE THE ORGANIZATION FOLLOWS TO ENSURE CONFLICTS ARE HANDLED IN AN ETHICAL MANNER. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF THE ORGANIZATIONS' GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE KEPT IN THE LIBRARIES AT EACH COMMUNITY. THEY ARE ALSO AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF GIFT ANNUITIES -184,238. INGLESIDE PRESBYTERIAN RETIREMENT COMMUNITY 3050 MILITARY ROAD WASHINGTON DC 20015 530128590 RESIDENTIAL HEALTH CARE DC 501(C)(3) LINE 10 WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES INC 0 WESTMINSTER PRESBYTERIAN RETIREMENT COMMUNITY 12191 CLIPPER DRIVE LAKE RIDGE VA 22192 530128590 RESIDENTIAL HEALTH CARE VA 501(C)(3) LINE 10 WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES INC 0 KING FARM PRESBYTERIAN RETIREMENT COMMUNITY INC 701 KING FARM BLVD ROCKVILLE MD 20850 202004162 RESIDENTIAL HEALTH CARE MD 501(C)(3) LINE 10 WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES INC 0 WESTMINSTER INGLESIDE KING FARM RETIREMENT COMMUNITIES INC 702 KING FARM BLVD STE 510 ROCKVILLE MD 20850 453825159 SUPPORTING ORGANIZATION VA 501(C)(3) LINE 12B, II N/A 0 INGLESIDE AT HOME INC 702 KING FARM BLVD STE 510 ROCKVILLE DC 20850 474127765 HOME CARE SERVICES VA 501(C)(3) LINE 10 WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES INC 0 THE WESTMINSTER INGLESIDE GROUP LLC 702 KING FARM BLVD STE 510 ROCKVILLE MD 20850 474479605 MANAGEMENT SVC. 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