2024-02-12T15:10:14-06:00 2023-09-30 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2022-10-01 042853296 SYMMES LIFE CARE INC D/B/A BROOKHAVEN AT LEXINGTON SYMM 7818639660 1010 WALTHAM STREET 600 LEXINGTON MA 024218052 JAMES M FREEHLING CEO/PRESIDENT 7818639660 2024-02-09 1 JAMES FREEHLING 999009999 0 LAURA J KENNEY P00202198 6177170831 2024-02-09 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z BROOKHAVEN AT LEXINGTON JAMES M FREEHLING 1010 WALTHAM STREET 600 LEXINGTON MA 024218052 34746467 0 X WWW.BROOKHAVENATLEXINGTON.ORG X 1984 MA TO PROVIDE HOUSING AND HEALTHCARE SERVICES FOR THE ELDERLY 18 17 324 36 0 0 97252 85563 29802043 32043213 1120761 1684600 15378 18652 31035434 33832028 59038 64190 0 0 13581859 14206051 0 0 0 17973598 18723069 31614495 32993310 -579061 838718 195262615 202636650 218465905 217772959 -23203290 -15136309 X THE ORGANIZATION PROVIDES HOUSING, MEALS, WELLNESS PROGRAMS, HEALTHCARE, SKILLED NURSING AND OTHER SUPPORT SERVICES TO THE ELDERLY. THE COMMUNITY IS COMPRISED OF 289 INDEPENDENT LIVING UNITS, 49 ASSISTED CARE UNITS, AND A 12 BED MEDICARE LICENSED NURSING FACILITY.BROOKHAVEN HAS A ROBUST SOCIAL ACCOUNTABILITY PROGRAM TO SUPPORT LOCAL COMMUNITY ORGANIZATIONS. 0 0 23348773 64190 27912965 THE INDEPENDENT LIVING PROGRAM SUPPORTS RESIDENTS WHO CAN LIVE IN PRIVATE APARTMENTS INDEPENDENTLY IN A SAFE AND HEALTHY MANNER. HOUSING SUPPORT SERVICES INCLUDE HOUSEKEEPING, LINEN SERVICE, ONE MEAL PER DAY AND AN EMERGENCY CALL SYSTEM. ALL SUPPORTIVE PROGRAMMING ENDEAVORS TO INCORPORATE A WHOLE PERSON WELLNESS APPROACH, I.E. EACH PROGRAM INCLUDES ONE OR MORE OF THE SIX DIMENSIONS OF WELLNESS: PHYSICAL, SOCIAL, VOCATIONAL, EMOTIONAL, INTELLECTUAL AND SPIRITUAL. HEALTHCARE SUPPORT SERVICES INCLUDE AN HOUR PER DAY OF ASSISTANCE WITH DAILY LIVING AS NEEDED BY A PERSONAL CARE ASSISTANT, ON-SITE DOCTOR'S OFFICE HOURS, SUPPORT GROUPS AND PROBLEM SOLVING AROUND ISSUES OF AGING. AT THE FISCAL YEAR-END, THERE WERE 385 WITHIN THIS PROGRAM. 1845589 784332 THE SKILLED NURSING FACILITY PROVIDES PRIVATE AND SEMI-PRIVATE ROOM & BOARD ACCOMMODATIONS AND THREE MEALS PER DAY. ALL THE BENEFITS AND PROGRAMMING OF INDEPENDENT LIVING AND ASSISTED CARE ARE AVAILABLE TO RESIDENTS OF THE HEALTH CENTER. ADDITIONAL BENEFITS IN THE HEALTH CENTER INCLUDE 24 HOUR PER DAY SKILLED NURSING CARE, SOCIAL SERVICES, RESTORATIVE THERAPIES, THERAPEUTIC MEALS, ON-SITE ANCILLARY SERVICES, SUCH AS PODIATRY AND LABORATORY SERVICES AND PHYSICIAN SERVICES. ACTIVITIES PROGRAMMING IS BOTH INDIVIDUALIZED AND GROUP ORIENTED. AT THE FISCAL YEAR-END THERE WERE 10 WITHIN THIS PROGRAM. 3163124 3059445 THE ASSISTED CARE PROGRAM PROVIDES HOUSING AND SUPPORT SERVICES TO RESIDENTS WITH MILD COGNITIVE AND/OR PHYSICAL IMPAIRMENT WHO CAN NOT LIVE INDEPENDENTLY. ALL THE BENEFITS AND PROGRAMMING OF INDEPENDENT LIVING ARE AVAILABLE TO RESIDENTS IN ASSISTED CARE. ADDITIONAL SERVICES INCLUDE THREE MEALS A DAY, BOOKING OF APPOINTMENTS AND TRANSPORTATION, CARE PLANNING, AND MEDICATION MANAGEMENT. THE UNIT IS STAFFED BY A PERSONAL CARE ASSISTANT 24 HOURS PER DAY. A NURSE IS AVAILABLE 24 HOURS PER DAY AND IS RESPONSIBLE FOR INDIVIDUAL CARE PLANNING AND ONGOING MEDICAL CONSULTATION. AT THE FISCAL-YEAR END THERE WERE 44 WITHIN THIS PROGRAM. 28357486 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 86 0 1 324 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X ERIN FINN SVPCFO 7813720139 1010 WALTHAM STREET SUITE 600 LEXINGTON MA 024218052 JAMES M FREEHLING CEO/PRESIDENT 40.00 X X 399898 0 34930 PAMELA MCNAMARA CHAIR 5.00 X X 0 0 0 JAMIE KATZ VICE CHAIR 3.00 X X 0 0 0 JAMES HOYTE SECRETARY 3.00 X X 0 0 0 ERIC SCHWARTZ TREASURER 5.00 X X 0 0 0 CLEVELAND COATS JR TRUSTEE 1.00 X 0 0 0 NORMAN COHEN TRUSTEE 1.00 X 0 0 0 ROBERT COHEN TRUSTEE 1.00 X 0 0 0 RALPH DUNHAM TRUSTEE 1.00 X 0 0 0 GERALD HARRIS MD TRUSTEE 1.00 X 0 0 0 ANN HRUBY TRUSTEE 1.00 X 0 0 0 JEANNE KRIEGER TRUSTEE 1.00 X 0 0 0 PETER LEE TRUSTEE 1.00 X 0 0 0 WALTER LEUTZ PHD TRUSTEE 1.00 X 0 0 0 CHERIE NOE MD TRUSTEE 1.00 X 0 0 0 BURT M PERLMUTTER MD TRUSTEE 1.00 X 0 0 0 PATRICIA R PERRY TRUSTEE 1.00 X 0 0 0 JAMES SHAW TRUSTEE 1.00 X 0 0 0 GILLIAN EMMONS TRUSTEE- LEFT BOARD IN JUN. 2023 1.00 X 0 0 0 RODERIC ROLETT TRUSTEE- LEFT BOARD IN FEB. 2023 1.00 X 0 0 0 ERIN FINN SVP/CFO 40.00 X 228072 0 12282 SUSANNA KIRKPATRICK EVP/COO 40.00 X 265057 0 23482 JOSEPHINE CRONIN DIRECTOR OF NURSING 40.00 X 150586 0 8181 CHRISTOPHER MONTI DIRECTOR OF DINING SERVICE 40.00 X 141586 0 8638 LA-KEISHA MILORD NURSE PRACTITIONER 40.00 X 139065 0 19666 KRISTEN KENNEY DIRECTOR OF MARKETING 40.00 X 131417 0 6847 MICHAEL BRENNAN DIRECTOR OF PLANT MAINTENANCE 40.00 X 130075 0 32929 1585756 0 146955 18 0 1 0 CACCAVARO CONSTRUCTION INC 5 CRESCENT AVE UNIT 6 WOBURN MA 01810 CONTRACTOR 1974289 4M BUILDING SOLUTIONS INC PO BOX 870784 KANSAS CITY MO 64187 CLEANING SERVICES 1233622 TW DALABON COMPANY INC PO BOX 296 NORTH QUINCY MA 02171 CONTRACTOR 624407 MAXIM HEALTHCARE STAFFING SERVICES INC 12558 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 STAFFING SERVICES 364804 DIONNE ELECTRIC LLC PO BOX 212 BLACKSTONE MA 01504 CONTRACTOR 321209 15 85563 85563 RESIDENT REVENUE 623000 31176530 30881027 295503 HEALTH CENTER REVENUE 623000 790183 784332 5851 APPLICATION FEES 623000 76500 76500 32043213 2023056 2023056 3000 0 3000 3000 3000 88545 364691 358699 432993 -270154 -68302 -338456 -338456 137630 122747 14883 14883 OTHER REVENUE 623000 769 769 769 33832028 31756742 0 1989723 64190 64190 1086087 1086087 10319072 9211003 1108069 398576 355776 42800 1600030 1474045 125985 802286 674326 127960 36587 36587 117279 117279 1065116 689450 375666 84920 84920 1102208 505401 596807 2701476 2701476 51160 33493 17667 469719 469719 7388744 7388744 915997 915997 FOOD 1853102 1853102 HOUSEKEEPING, LAUNDRY 1436488 1436488 MAINTENANCE CONTRACTS 1120477 1120477 RESIDENT ACTIVITIES 187373 187373 192423 192423 32993310 28357486 4635824 0 11146196 10691987 8391849 20991 15046 32740 41483 561366 570083 196831331 86630705 114082432 110200626 68711897 71901306 706993 824270 195262615 202636650 2851673 2799892 200215819 204688417 3463763 0 11934650 10284650 218465905 217772959 X -24952310 -16958951 1749020 1822642 -23203290 -15136309 195262615 202636650 X 838718 7394900 -166637 X X 0 1 X 1 0 X 58176 335151 84635 97252 85563 660777 21325916 25039170 27767011 29712092 31879489 135723678 311248 277851 158099 214947 301354 1263499 21695340 25652172 28009745 30024291 32266406 137647954 850 650 2950 800 1850 7100 0 850 650 2950 800 1850 7100 137640854 1309688 921077 875898 1352678 2026056 6485397 1309688 921077 875898 1352678 2026056 6485397 1376 783 350 392 769 3670 23006404 26574032 28885993 31377361 34293231 144137021 0.95490 0.95260 0.04500 0.04730 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2018 AMOUNT: $ 1,376. 2019 AMOUNT: $ 783. 2020 AMOUNT: $ 350. 2021 AMOUNT: $ 392. 2022 AMOUNT: $ 769. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 1750 0 0 0 1750 0 PART II-B, LINE 1F BROOKHAVEN CONTRIBUTES ANNUALLY TO LEADING AGE, A NON-PROFIT SENIOR LIVING SOCIETY. LEADING AGE ASSISTS SENIOR SERVICE ORGANIZATIONS BY PROVIDING EDUCATION AND ADVOCACY SUPPORT THAT PROMOTES EXCELLENCE IN THE DELIVERY OF CHRONIC OR LONG-TERM CARE SERVICES. 1749020 85563 52249 64190 1822642 1648564 97252 44785 41581 1749020 1572123 57662 31220 12441 1648564 1533096 39308 33791 34072 1572123 1496296 58176 41985 63361 1533096 0.00000 0.00000 1.00000 0 0 5561151 5561151 179341434 80606660 98734774 10120838 5261970 4858868 1807908 762075 1045833 110200626 X 41417977 7394900 7394900 34023077 -191049 -191049 33832028 33184359 191049 191049 32993310 0 32993310 PART V, LINE 4: SYMMES LIFE, INC. DBA BROOKHAVEN AT LEXINGTON HAS FOUR PURPOSE RESTRICTED FUNDS. THE FUNDS CONSIST OF THE BENEVOLENCE FUND, NATURE TRAIL FUND, BROOKHAVEN FUND, AND THE SCHOLARSHIP FUND. THE BENEVOLENCE FUND EXISTS FOR THE PURPOSE OF SUPPORTING RESIDENTS WHO HAVE DEPLETED THEIR FUNDS. THE NATURE TRAIL FUND IS USED TO MAINTAIN OUTDOOR TRAILS FOR RESIDENT USE. THE SCHOLARSHIP FUND WAS ESTABLISHED FOR EMPLOYEE PROFESSIONAL DEVELOPMENT. THE BROOKHAVEN FUND WAS ESTABLISHED TO SUPPORT INNOVATIVE PROGRAMS AND SERVICES, SPECIALTY EQUIPMENT AND OTHER "EXTRAS" THAT MAY NOT BE IN THE BUDGET BUT ARE OF SPECIAL INTEREST TO RESIDENTS. THIS FUND IS UTILIZED BY RESIDENT GROUPS WHO WISH TO RAISE FUNDS FOR A SPECIFIC PURPOSE DESIGNED TO ENHANCE THE COMMUNITY. EACH RESIDENT INITIATIVE REQUIRES THE APPROVAL OF THE DEVELOPMENT COMMITTEE. PART X, LINE 2: BROOKHAVEN HAS BEEN GRANTED EXEMPT STATUS RELATIVE TO FEDERAL AND STATE CORPORATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE CODES. BROOKHAVEN FOLLOWS THE GUIDANCE IN THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE GUIDANCE CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THE GUIDANCE FURTHER PRESCRIBES RECOGNITION AND MEASUREMENT OF TAX PROVISIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE APPLICATION OF THIS STANDARD HAS NO IMPACT ON BROOKHAVEN'S FINANCIAL STATEMENTS. BROOKHAVEN'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD NETTED AGAINST INVENTORY SALES -122,747. LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT -68,302. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD NETTED AGAINST INVENTORY SALES 122,747. LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT 68,302. 1 EMPLOYEE SCHOLARSHIP GRANT 13 35151 N/A N/A PART I, LINE 2: BROOKHAVEN HAS ESTABLISHED A SCHOLARSHIP PROGRAM FOR BROOKHAVEN EMPLOYEES WHO SEEK FINANCIAL ASSISTANCE FOR THEIR EDUCATION ENDEAVORS. DONATIONS FOR THIS PROGRAM ARE DIRECTED TO THE EMPLOYEE SCHOLARSHIP FUND. ANY EMPLOYEE IN GOOD STANDING WHO HAS COMPLETED 6 MONTHS OF EMPLOYMENT AND IS NOT CLASSIFIED AS PER DIEM EMPLOYEE MAY APPLY FOR A SCHOLARSHIP. EACH EMPLOYEE SELECTED FOR A GRANT IS LIMITED TO AMOUNTS OF $2,000 FOR PROGRAMS LEADING TO A COLLEGE DEGREE AND $1,000 FOR CERTIFICATE PROGRAMS, TO BE USED TOWARDS TUITION, FEES, AND BOOKS. IN FISCAL YEAR 2023, THE DEVELOPMENT COMMITTEE APPROVED 2ND SCHOLARSHIPS MAY BE AWARDED TO EMPLOYEES FOR LESSER AMOUNTS. APPLICANTS MUST SUBMIT A SCHOLARSHIP PROGRAM APPLICATION, A LETTER OF RECOMMENDATION FORM THEIR SUPERVISOR, AND PROOF OF ENROLLMENT IN A CERTIFICATE OR DEGREE PROGRAM TO THE HUMAN RESOURCES DEPARTMENT. AFTER CONFIRMING THAT THE EMPLOYEE IS A QUALIFIED APPLICANT, HUMAN RESOURCES WILL NOTIFY THE SCHOLARSHIP PROGRAM COMMITTEE OF THE APPLICANT'S INTENT. THE COMMITTEE, CONSISTING OF THE DIRECTOR OF HUMAN RESOURCES, A MEMBER OF THE RESIDENTS' STAFF APPRECIATION COMMITTEE, AND A MEMBER OF THE RESIDENTS' ASSOCIATION EXECUTIVE COMMITTEE WILL REVIEW ALL SCHOLARSHIP PROGRAM APPLICATIONS. THE NUMBER OF AWARDS IS DETERMINED BY THE AVAILABILITY OF FUNDS. UPON COMPLETION OF COURSES WITH A GRADE OF "C OR BETTER, A GRADE REPORT AS WELL AS A COPY OF THE PAID RECEIPT FOR TUITION AND BOOKS IS SUBMITTED. X X X X X 0 0 0 0 0 0 0 0 0 JAMES M FREEHLING CEO/PRESIDENT 399898 0 0 0 0 0 13725 0 21205 0 434828 0 0 0 SUSANNA KIRKPATRICK EVP/COO 265057 0 0 0 0 0 11711 0 11771 0 288539 0 0 0 ERIN FINN SVP/CFO 228072 0 0 0 0 0 9951 0 2331 0 240354 0 0 0 MICHAEL BRENNAN DIRECTOR OF PLANT MAINTENANCE 130075 0 0 0 0 0 6238 0 26691 0 163004 0 0 0 JOSEPHINE CRONIN DIRECTOR OF NURSING 150586 0 0 0 0 0 6692 0 1489 0 158767 0 0 0 LA-KEISHA MILORD NURSE PRACTITIONER 139065 0 0 0 0 0 0 0 19666 0 158731 0 0 0 CHRISTOPHER MONTI DIRECTOR OF DINING SERVICE 141586 0 0 0 0 0 6307 0 2331 0 150224 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE PRESIDENT OF THE CORPORATION, AND THE FOUR ELECTED OFFICERS OF THE CORPORATION. THE EXECUTIVE COMMITTEE SHALL POSSESS AND MAY EXERCISE ALL OF THE POWERS OF THE BOARD OF TRUSTEES IN THE MANAGEMENT OF THE CORPORATION AND THE DIRECTION OF ITS AFFAIRS BETWEEN MEETINGS OF THE BOARD, SUBJECT TO ANY LIMITATIONS IMPOSED ON THE EXECUTIVE COMMITTEE BY LAW, THE ARTICLES OF ORGANIZATION, THE BYLAWS, OR BY THE BOARD OF TRUSTEES. THE BOARD SHALL HAVE THE POWER TO RESCIND ANY VOTE OR ACTION OF THE EXECUTIVE COMMITTEE, BUT NO SUCH RESCISSION SHALL HAVE RETROACTIVE EFFECT OR INVALIDATE ACTION ALREADY TAKEN IN RELIANCE ON SUCH VOTE OR ACTION. THE EXECUTIVE COMMITTEE SHALL MEET AS OFTEN AS MAY BE NECESSARY TO MEET ITS RESPONSIBILITIES, MEETINGS TO BE CALLED BY THE CHAIR OR THE PRESIDENT OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM WITH INFORMATION PROVIDED BY MANAGEMENT AND THEN A DRAFT WAS REVIEWED BY THE ORGANIZATION'S BOARD OF DIRECTORS PRIOR TO BEING SUBMITTED TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY AND PROCEDURE ON CONFLICTS OF INTEREST AND DISCLOSURE OF CERTAIN INTERESTS COVERS ALL TRUSTEES. ALL NEW TRUSTEES ARE REQUIRED TO REVIEW THIS POLICY AND PROCEDURE AND ACKNOWLEDGE IN WRITING THAT THEY HAVE DONE SO. ANNUALLY, ALL TRUSTEES ARE REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY AND COMPLETE A DISCLOSURE FORM IDENTIFYING ANY SITUATION HE/SHE BELIEVES COULD GIVE RISE TO A CONFLICT. THE BOARD CHAIR WILL BE INFORMED OF ALL DISCLOSED POTENTIAL CONFLICTS. PRIOR TO ANY BOARD/COMMITTEE ACTION ON A CONTRACT OR TRANSACTION INVOLVING A CONFLICT OF INTEREST, A TRUSTEE HAVING A CONFLICT OF INTEREST SHALL DISCLOSE ALL FACTS MATERIAL TO THE CONFLICT TO THE BOARD CHAIR WHO SHALL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS. TRUSTEES WITH A CONFLICT OF INTEREST WILL NOT PARTICIPATE IN OR BE PERMITTED TO HEAR THE BOARD/COMMITTEE'S DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS; IF A VOTE IS INVOLVED, THE TRUSTEE SHALL NOT VOTE AND SHALL NOT BE PRESENT IN THE ROOM WHEN THE VOTE IS TAKEN. RESPONSIBLE PERSONS WHO ARE NOT MEMBERS OF THE BOARD OR WHO HAVE A CONFLICT OF INTEREST WITH RESPECT TO A CONTRACT OR TRANSACTION THAT IS NOT THE SUBJECT OF BOARD/COMMITTEE ACTION, SHALL DISCLOSE ANY CONFLICT OF INTEREST TO THE CHAIR. THE RESPONSIBLE PERSON SHALL REFRAIN FROM ANY ACTION THAT MAY AFFECT THE ORGANIZATION'S PARTICIPATION IN SUCH CONTRACT OR TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 BROOKHAVEN ACQUIRED INDUSTRY SURVEY DATA COMPLETED BY AN EXTERNAL CONSULTANT FOR THE CEO/PRESIDENT ROLE IN 2023 ON BEHALF OF BROOKHAVEN'S EXECUTIVE COMPENSATION COMMITTEE. THE SURVEY FINDINGS WERE REPORTED TO BROOKHAVEN'S EXECUTIVE COMPENSATION COMMITTEE. THE CEO/PRESIDENT COMPLETED A SELF-EVALUATION OF HIS PERFORMANCE WHICH WAS PROVIDED TO MEMBERS OF THE BOARD OF TRUSTEES ALONG WITH THE ANNUAL PERFORMANCE EVALUATION FORM WHICH THEY WERE ASKED TO COMPLETE. COMPLETED PERFORMANCE EVALUATIONS WERE RETURNED TO THE CHAIR OF THE EXECUTIVE COMPENSATION COMMITTEE. THE RESULTS OF THE WAGE AND BENEFITS SURVEY AND PERFORMANCE EVALUATION WERE SUMMARIZED AND DISCUSSED WITH THE EXECUTIVE COMPENSATION COMMITTEE WHO VOTED TO RECOMMEND THE ANNUAL PAY ADJUSTMENT FOR THE CEO/PRESIDENT. THE FULL BOARD OF TRUSTEES VOTED TO ACCEPT THE RECOMMENDATION. THE DELIBERATIONS AND FINAL DECISION WERE TIMELY DOCUMENTED IN THE MINUTES. FORM 990, PART VI, SECTION B, LINE 15B: BROOKHAVEN ACQUIRED INDUSTRY SURVEY DATA COMPLETED BY AN EXTERNAL CONSULTANT FOR THE CEO/PRESIDENT. THE SURVEY FINDINGS WERE REPORTED TO THE EXECUTIVE COMPENSATION COMMITTEE. THE CEO/PRESIDENT COMPLETED A PERFORMANCE EVALUATION FOR THE EVP/COO, SVP/CFO AND VP/CHRO. THE CEO/PRESIDENT SHARED THE RESULTS OF THE PERFORMANCE EVALUATIONS WITH THE EXECUTIVE COMPENSATION COMMITTEE AND RECOMMENDED PAY ADJUSTMENTS FOR THESE POSITIONS BASED ON THE PERFORMANCE EVALUATION AND WAGE AND SALARY SURVEY DATA. THE DELIBERATIONS AND FINAL DECISIONS WERE TIMELY DOCUMENTED IN THE MINUTES REGARDING COMPLETION OF SALARY REVIEWS. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 AUDITED FINANCIAL STATEMENTS ARE MAINTAINED IN A PUBLIC ROOM. RESIDENTS RECEIVE A COPY YEARLY. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: GAIN/ LOSS ON EXTINGUISHMENT OF DEBT -166,637. PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED SINCE THE PRIOR YEAR.