2026-07-28T13:00:22+00:00 2025-09-30 331498605 PLANTE & MORAN PLLC 3000 TOWN CENTER SUITE 100 SOUTHFIELD MI 48075 990 2024-10-01 391077992 NATIONAL REGENCY OF NEW BERLIN INC NATI 2629282981 N17 W24100 RIVERWOOD DR STE 130 WAUKESHA WI 53188 ANDREW GUTIERREZ CHIEF FINANCIAL OFFICER 2629284740 2026-07-28 true SAMANTHA L BECKER P01344887 2483522500 2026-08-17 2024 2025-03-06 01:10:19Z PROHEALTH CARE REGENCY SENIOR COMMUNITIES SUSAN EDWARDS N17 W24100 RIVERWOOD DR STE 130 WAUKESHA WI 53188 27004255 false X WWW.REGENCYSENIORCOMMUNITIES.COM X 1964 WI OWNS AND OPERATES SENIOR LIVING CENTERS AND MEDICAL OFFICE BUILDING. 3 0 274 60 0 0 236399 185350 24344422 24270771 1352564 1957142 185345 171386 26118730 26584649 0 0 10192672 2913531 0 0 12025598 22050603 22218270 24964134 3900460 1620515 102128584 108580931 24600992 26564753 77527592 82016178 CREATE CARING COMMUNITIES, PROVIDING A SUPERIOR QUALITY OF LIFE FOR SENIORS ABOVE THE AGE OF 62 BY OFFERING A CONTINUUM OF CARE IN SERVICES AND IN PROGRAMMING WITHIN THE MOST DESIRED AND LEAST RESTRICTIVE ENVIRONMENT, THUS ALLOWING AN INDIVIDUAL TO AGE IN PLACE WITH DIGNITY. false false 16587522 22790883 CERTIFIED RESIDENTIAL CARE APARTMENT COMPLEX FACILITIES AND INDEPENDENT LIVING APARTMENTS: PROVIDES A COMFORTABLE, AFFORDABLE AND SECURE ENVIRONMENT WITH QUALITY SUPPORTIVE SERVICES TO ITS RESIDENTS. 238307 1479888 MEDICAL OFFICE BUILDING ADJACENT TO HOSPITAL: PROVIDES CONVENIENT ACCESS TO PHYSICIANS AND PATIENTS RECEIVING MEDICAL CARE. 16825829 true true false false false false false false false false true false false false true false true 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 false false true true true false false true 53 0 true 274 true false false false false false false false false false false false false X 3 0 false true false false true true true true true false false false true true true true false false true true false false X ANDREW GUTIERREZ 2629282453 N17 W24100 RIVERWOOD DR SUITE 130 WAUKESHA WI 531881131 BRADLEY TREICHEL SECRETARY/TREASURER 2.0 46.0 X X 0 513392 129984 KENNETH PRICE DIRECTOR/COO OF PHC 2.0 48.0 X X 0 1465856 244625 SUSAN EDWARDS PRESIDENT AND CEO - PHC 2.0 50.0 X X 0 3597030 476881 ANDREW GUTIERREZ CHIEF FINANCIAL OFFICER 2.0 50.0 X 0 894400 184004 ELIZABETH BRZESKI CHIEF OPERATING OFFICER - PART YEAR 40.0 0 X 190593 0 33678 DAWN M KRAMER EXECUTIVE DIRECTOR 40.0 0 X 113277 0 11800 KARISSA HOLPFER EXECUTIVE DIRECTOR 40.0 0 X 102555 0 4055 NANCY CABALLERO DIRECTOR OF HEALTH SERVICES 40.0 0 X 103535 0 7725 ROBERTA PLICHTA DIRECTOR OF HEALTH SERVICES 40.0 0 X 100166 0 1453 610126 6470678 1094205 5 false true false Pro 2 Pave Inc 21490 W 6 Mile Rd Franksville WI 53126 Paving/patching/concrete 383687 Best Carpet 3771 S 108th St Greenfield WI 53228 Carpet/Flooring provider 346549 JMBrennan Inc 2101 W St Paul St Milwaukee WI 53233 HVAC equipment 319723 CertaSite LLC PO Box 772443 Detroit WI 48277 Fire protection equipment 247594 Zien Service Inc 2303 W Mill Rd Glendale WI 53209 HVAC equipment 222047 9 185350 185350 RCAC & IND. LIVING 623990 16416141 16416141 CARE SERVICES & HOUSEKEEPING 624200 5269979 5269979 MEDICAL OFFICE BLDG 621300 1479888 1479888 FOOD SERVICES 624200 857492 857492 OTHER ANCILLARY INCOME 900099 84519 84519 162752 162752 0 0 24270771 1393003 1393003 428793 257407 171386 0 171386 171386 726338 162199 564139 0 564139 564139 0 0 0 0 0 26584649 24270771 0 2128528 X 43617 43617 2401890 1691292 710598 300780 300780 167244 167244 1103641 1103641 5953 5953 6933890 5581782 1352108 0 229005 229005 250179 250179 441854 441854 2446150 2091548 354602 30623 30623 73682 73682 375115 375115 1077396 340457 736939 5309002 4764180 544822 444262 444262 SENIOR LIVING BUILDING DEMOLITION COSTS 1755686 1755686 FOOD SERVICES 1179133 1179133 CARE & HOUSEKEEPING 184174 184174 LIFESTYLE SERVICES 119501 119501 91357 0 91357 0 24964134 16825829 8138305 0 401605 401806 7287995 3841428 256920 264222 0 0 0 0 42157 55264 181272 342924 108599820 62701075 47042114 45898745 46720829 57585417 0 0 195692 191125 102128584 108580931 1410215 3749198 85738 288897 0 0 23105039 22526658 24600992 26564753 X 77527592 82016178 77527592 82016178 102128584 108580931 X 1620515 3998071 -1130000 X X false true true false X 241044 113485 27794 236399 185350 804072 19967544 20409220 22566931 24255837 24270771 111470303 81583 138882 247895 0 0 468360 0 0 20290171 20661587 22842620 24492236 24456121 112742735 0 0 0 0 0 0 753943 704631 625029 627842 547984 3259429 753943 704631 625029 627842 547984 3259429 109483306 828764 954628 1180361 1745067 1821796 6530616 0 828764 954628 1180361 1745067 1821796 6530616 0 0 0 0 0 0 0 21118935 21616215 24022981 26237303 26277917 119273351 0.91792 0.92318 0.05 0.04 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3569385 3569385 94035494 55479492 38556002 5021219 3450297 1570922 4398242 3771286 626956 1575480 1575480 45898745 Federal Income Taxes SECURITY DEPOSITS 686498 ASSET RETIREMENT OBLIGATION INTERCOMPANY NOTE PAYABLE 21710335 OTHER LIABILITIES 129825 22526658 29822023 3998071 120000 -1130000 2988071 26833952 -249303 -249303 26584649 25333437 120000 249303 369303 24964134 0 0 24964134 Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 TRANSFER TO AFFILIATES - -1130000 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements BAD DEBT - 8104 RENTAL EXPENSES RECORDED ON PART VII LINE 6B - -257407 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 BAD DEBT - -8104 RENTAL EXPENSES RECORDED ON PART VII LINE 6B - 257407 false true false false false false false true false SUSAN EDWARDS PRESIDENT AND CEO - PHC 0 1305361 0 1995134 0 296535 0 434430 0 42451 0 4073911 0 1096617 KENNETH PRICE DIRECTOR/COO OF PHC 0 561495 0 781776 0 122585 0 186369 0 58256 0 1710481 0 465903 BRADLEY TREICHEL SECRETARY/TREASURER 0 342148 0 171244 0 0 0 90306 0 39678 0 643376 0 0 ANDREW GUTIERREZ CHIEF FINANCIAL OFFICER 0 374596 0 519804 0 0 0 133422 0 50582 0 1078404 0 301372 ELIZABETH BRZESKI CHIEF OPERATING OFFICER - PART YEAR 180317 0 10276 0 0 0 0 0 33678 0 224271 0 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation THIS ENTITY RELIED ON A RELATED ORGANIZATION THAT USED THE FOLLOWING METHODS TO ESTABLISH COMPENSATION FOR OFFICERS AND DIRECTORS: 1. COMPENSATION COMMITTEE 2. COMPENSATION STUDY 3. APPROVAL OF THE BOARD ANNUALLY APPROVING COMPENSATION AMOUNTS 4. INDEPENDENT COMPENSATION CONSULTANT Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan PROHEALTH CARE INC. (PHC) MAINTAINS A SUPPLEMENTAL RETIREMENT PLAN (SERP) FOR A SELECT GROUP OF EXECUTIVES OF PHC AND ITS AFFILIATED ENTITIES. THIS SERP IS AN UNFUNDED, NONQUALIFIED DEFERRED COMPENSATION PLAN THAT IS INTENDED TO COMPLY WITH SECTION 457(F) OF THE INTERNAL REVENUE CODE. BENEFITS UNDER THIS SERP ARE TAXABLE TO THE PARTICIPATING EXECUTIVES WHEN SUCH AMOUNTS ARE VESTED. SERP PAYMENTS DURING THE YEAR ARE AS FOLLOWS: SUSAN EDWARDS: $296,535 KENNETH PRICE: $122,585 Schedule J, Part I, Line 7 Non-fixed payments PROHEALTH CARE HAS A LEADERSHIP INCENTIVE PROGRAM FOR LEADERS OF THE CORPORATION AND RELATED ORGANIZATIONS (COLLECTIVELY THE "SYSTEM"). THE PLAN RELATES FINANCIAL REWARD TO THE SYSTEM'S ACHIEVEMENT OF CERTAIN FINANCIAL AND NON-FINANCIAL OBJECTIVES. THE PRIMARY PURPOSE OF THE PLAN IS TO SUPPORT THE SYSTEM'S MISSION TO ACHIEVE CONTINUED GROWTH AND DEMONSTRATE VALUE THROUGH: (1) A SEAMLESS CONTINUUM OF PATIENT CENTERED CARE; (2) NATIONALLY RECOGNIZED OUTCOMES; (3) RESPONSIBLE AND EFFICIENT USE OF HEALTH CARE RESOURCES; AND (4) A FOCUS ON THE HEALTH OF OUR COMMUNITY. Schedule J, Part II, Column (B)(ii) A PORTION OF SUSAN EDWARDS, KENNETH PRICE, AND ANDREW GUTIERREZ'S BONUS AND INCENTIVE COMPENSATION PAYOUT (COLUMN B(II) ON PART II) WAS EARNED OVER A 3-YEAR SPAN AND VESTED IN THE CURRENT YEAR. Form 990, Part VI, Line 3 Delegation of management duties Capri Communities PERFORMS ALL PROPERTY MANAGEMENT FUNCTIONS FOR THE REGENCY PROPERTIES. THEY ALSO PREPARE FINANCIAL STATEMENTS FOR THE PROPERTIES WHICH PROHEALTH CARE INCORPORATES INTO ITS CONSOLIDATED FINANCIAL STATEMENTS. Form 990, Part VI, Line 6 Classes of members or stockholders PROHEALTH CARE, INC. IS THE SOLE CORPORATE MEMBER. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE DIRECTORS ARE ELECTED ANNUALLY AT A REGULAR OR SPECIAL MEETING OF THE MEMBERS (PROHEALTH CARE, INC.) Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders PROHEALTH CARE, INC. HOLDS CERTAIN RESERVED POWERS OVER THE (NON-STOCK) CORPORATION INCLUDING APPROVAL OF STRATEGIC PLANNING, ANNUAL OPERATING AND CAPITAL BUDGETS, BORROWING, TRANSFER, LEASE, PLEDGE OR SALE OF ASSETS. Form 990, Part VI, Line 11b Review of form 990 by governing body AFTER THE FORM 990 WAS PREPARED BY THE ORGANIZATION'S TAX PREPARERS AND PRIOR TO FILING THE FORM 990, SELECT EXECUTIVE MEMBERS OF THE ORGANIZATION AND THE AUDIT & COMPLIANCE COMMITTEE PERFORMED A REVIEW. THEN THE ORGANIZATION'S TAX PREPARERS MADE A PRESENTATION TO THE AUDIT COMMITTEE, WHO THEN FORMALLY APPROVED THE FORM 990, AND THE BOARD OF DIRECTORS WAS PROVIDED A COPY OF THE RETURN, WHICH WAS SUBSEQUENTLY FILED BY THE ORGANIZATION. Form 990, Part VI, Line 12c Conflict of interest policy ALL OFFICERS, VICE-PRESIDENTS, MANAGERS AND ABOVE, AS WELL AS BOARD MEMBERS ARE REQUIRED TO ANNUALLY COMPLETE A CONFLICT OF INTEREST FORM. ALL REPORTED POTENTIAL CONFLICTS OF INTEREST ARE TRACKED IN THE CORPORATE COMPLIANCE DEPARTMENT. THEY ARE REVIEWED AND ANY PERSON IDENTIFIED AS HAVING A POTENTIAL CONFLICT IS GIVEN DIRECTION AS TO WHAT STEPS SHOULD BE TAKEN TO MITIGATE THE CONCERN. ALL EMPLOYEES ARE EDUCATED ANNUALLY. THE STEPS TAKEN WHEN A CONFLICT ARISES ARE AS FOLLOWS: FOR THE BOARD OF DIRECTORS, THE RESTRICTION IS NOT BEING ALLOWED TO PARTICIPATE IN DISCUSSION OR VOTING RELATED TO ANY DECISION WHERE THE BOARD MEMBER HAS BEEN DETERMINED TO HAVE A CONFLICT OF INTEREST. FOR LEADERS, RESEARCHERS, AND EMPLOYEES, RECOMMENDATIONS ARE MADE FROM COMPLIANCE MANAGER TO LEADERSHIP AND/OR HUMAN RESOURCES. RESTRICTIONS CAN RANGE FROM ANY OF THE FOLLOWING: DISCLOSING POTENTIAL CONFLICTS OF INTEREST TO PATIENTS; NOT BEING ABLE TO BE INVOLVED IN DISCUSSION OR DECISION MAKING ON SPECIFIC TOPICS; AND NOT BEING ABLE TO WORK AT PROHEALTH IN THE SPECIFIC ROLE WHERE THE REPORTED CONFLICT EXISTS. IF THE RECOMMENDATION IS CHALLENGED, THE MATTER GOES TO THE SENIOR EXECUTIVE TEAM FOR A DECISION. Form 990, Part VI, Line 15a Process to establish compensation of top management official AN INDEPENDENT, EXTERNAL COMPENSATION REVIEW IS CONDUCTED FOR THE POSITIONS OF CEO, SENIOR EXECUTIVE TEAM MEMBERS, AND VICE-PRESIDENTS. THE RESULTS OF THE COMPENSATION REVIEW ARE PRESENTED TO THE BOARD'S EXECUTIVE COMMITTEE FOR APPROVAL. ANY MEMBER OF THE EXECUTIVE COMMITTEE WHOSE SALARY IS INCLUDED IN THE SALARY REVIEW IS RECUSED FROM THE APPROVAL PROCESS FOR HIS/HER SALARY APPROVAL. THIS PROCESS WAS LAST DONE IN 2025. Form 990, Part VI, Line 15b Process to establish compensation of other employees See Part VI, line 15a disclosure above. Form 990, Part VI, Line 19 Required documents available to the public FINANCIAL STATEMENTS, GOVERNING DOCUMENTS & CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. Form 990, Part VIII, Line 2f Other Program Service Revenue CABLE AND PHONE - Total Revenue: 26101, Related or Exempt Function Revenue: 26101, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; ALL OTHER REVENUE - Total Revenue: 136651, Related or Exempt Function Revenue: 136651, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part IX, Line 7 EFFECTIVE JANUARY 1, 2025, NATIONAL REGENCY OF NEW BERLIN'S PERSONNEL TRANSITIONED FROM BEING DIRECT EMPLOYEES OF THE ORGANIZATION TO EMPLOYEES OF A THIRD-PARTY MANAGEMENT COMPANY (CAPRI) THAT CONTRACTS SERVICES TO THE ORGANIZATION. AS A RESULT OF THIS CHANGE, AMOUNTS PREVIOUSLY REPORTED AS SALARIES AND WAGES ARE NOW REFLECTED AS CONTRACTED SERVICES IN THE STATEMENT OF FUNCTIONAL EXPENSES. THIS CHANGE RESULTED IN A DECREASE IN SALARIES AND RELATED EXPENSES AND A CORRESPONDING INCREASE IN CONTRACTED SERVICES IN FISCAL YEAR 2025 COMPARED TO FISCAL YEAR 2024. Form 990, Part IX, Line 11g Other Fees CONTRACTED SERVICES - Total Expense: 6933890, Program Service Expense: 5581782, Management and General Expenses: 1352108, Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances TRANSFER TO AFFLILIATES - -1130000; Total - -1130000; Form 990, Part XII, Line 2c Change of oversight process or selection process THE AUDIT PROCESS HAS NOT CHANGED IN THE CURRENT YEAR. 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