2023-11-14T13:51:51-06:00 2022-12-31 390859910 BAKER TILLY US LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2022-01-01 453825159 WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES INC WEST 3014072030 2275 RESEARCH BLVD 450 ROCKVILLE MD 20850 JAMES SPENCER CHIEF FINANCIAL OFFICER 3014072030 2023-11-14 1 JAMES SPENCER XXX-XX-XXXX 1 KERRI N BOGDA CPA P00760402 7177404863 2023-11-14 X 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z INGLESIDE LYNN O'CONNOR 2275 RESEARCH BLVD 450 ROCKVILLE MD 20850 5627605 0 X INGLESIDEONLINE.ORG X 2011 DC PROVIDE MANAGEMENT SERVICES TO ITS AFFILIATED ORGANIZATIONS. 14 14 51 14 37066 17350 5361231 0 5464544 5539583 0 50956 0 37066 10825775 5627605 0 0 0 0 4521578 4002766 0 0 0 1785241 1321613 6306819 5324379 4518956 303226 1817966 3650121 2054414 3583343 -236448 66778 X INGLESIDE PROVIDES STRATEGIC AND OPERATIONAL LEADERSHIP THAT ENABLES OUR AFFILIATES TO EXCEL IN THEIR MISSIONS. 0 0 164751 0 5539583 INGLESIDE IS AN ORGANIZATION OF PEOPLE IMBUED WITH A SPIRIT OF GIVING. AS THE NOT-FOR-PROFIT PARENT OF THE INGLESIDE FAMILY OF COMMUNITIES AND AFFILIATES, WE LEAD INGLESIDE AT ROCK CREEK, WESTMINSTER AT LAKE RIDGE, AND INGLESIDE AT KING FARM, ALL OF WHICH ARE 501(C)(3) NOT-FOR-PROFIT CONTINUING CARE RETIREMENT COMMUNITIES.WE ALSO LEAD THE WESTMINSTER INGLESIDE FOUNDATION, A 501(C)(3) CHARITABLE GIVING FOUNDATION DEDICATED TO ENHANCING THE QUALITY OF LIFE FOR THE RESIDENTS OF OUR THREE INGLESIDE CONTINUING CARE RETIREMENT COMMUNITIES NOTED ABOVE, RESPECTING THEIR INDIVIDUALITY AND DIGNITY, AND INSURING OUR RESIDENTS HAVE A WELCOMING AND SUPPORTIVE HOME THROUGHOUT THEIR LIFETIME; INGLESIDE AT HOME, A 501(C)(3) ORGANIZATION THAT PROVIDES A WIDE RANGE OF HOME CARE TO ASSIST RESIDENTS REMAINING IN THEIR HOMES.ALL OF OUR PROGRAMS AND SERVICES PROVIDE EXCEPTIONAL EXPERIENCES FOR THE OLDER ADULTS WE SERVE, AS WELL AS EMPLOYEES, VOLUNTEERS AND PARTNERS. OUR WORK IS A REFLECTION OF OUR VISION, MISSION AND VALUES. 164751 1 0 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 11 0 51 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X AMANDA MASSETTI CONTROLLER 3014072067 2275 RESEARCH BLVD SUITE 450 ROCKVILLE MD 20850 NANCY KUHN CHAIR 1.20 4.80 X X 0 0 0 BRUCE BARTELS IMMEDIATE PAST CHAIR 1.20 4.80 X X 0 0 0 DR WILLIAM LEAHY VICE CHAIR (UNTIL JAN. 2022) 1.20 4.80 X X 0 0 0 ROBYN STONE DIRECTOR 0.80 3.20 X 0 0 0 DR HUGH HILL DIRECTOR (UNTIL JAN. 2022) 0.80 3.20 X 0 0 0 DENIS VON KAEPPLER DIRECTOR 0.80 3.20 X 0 0 0 STEVEN WAGNER VICE CHAIR 0.80 3.20 X X 0 0 0 ROBERT BREMNER DIRECTOR 0.80 3.20 X 0 0 0 SALLY COX DIRECTOR 0.80 3.20 X 0 0 0 CAROLYN JOHNSON DIRECTOR (UNTIL JAN. 2022) 0.80 3.20 X 0 0 0 JOHN KREUTZER DIRECTOR 0.80 3.20 X 0 0 0 ALICE BUHL DIRECTOR 0.80 3.20 X 0 0 0 DALE CLARK DIRECTOR 0.80 3.20 X 0 0 0 GREGG JOHNSON DIRECTOR 0.80 3.20 X 0 0 0 JANET KELLEY DIRECTOR 0.80 4.20 X 0 0 0 JAY NEWTON-SMALL DIRECTOR 0.80 3.20 X 0 0 0 JENNIFER CHANDLER HAUGE SECRETARY 1.20 4.80 X X 0 0 0 LYNN O'CONNOR PRESIDENT/CEO 15.00 40.00 X 523480 0 36568 CHRISTINE PODLES COO 15.00 40.00 X 366756 0 11207 DUSANKA DELOVSKA-TRAKOVA CIO 15.00 40.00 X 249846 0 24502 TRACI ALLEY CHIEF HR OFFICER 15.00 40.00 X 218217 0 16793 SALVATORE ALBANESE SVP HUMAN RESOURCES 1.00 40.00 X 179392 0 14270 KENYA JEANLOUIS DIRECTOR OF CLINICAL OPERATIONS 40.00 0.00 X 166516 0 18373 CHRISTEN MILSTEAD DIRECTOR OF MARKETING 40.00 0.00 X 139267 0 21368 AMANDA MASSETTI CONTROLLER 40.00 0.00 X 187062 0 14319 IRAJ MOSTAFA DIRECTOR OF IT SECURITY 40.00 0.00 X 120518 0 17796 MICHAEL A LIPKA ADMINISTRATOR 40.00 0.00 X 114740 0 30939 KRISTIN SHANKS DIRECTOR OF SALES 40.00 0.00 X 280674 0 17718 2546468 0 223853 11 0 1 0 SILVERBLOOM CONSULTING LLC 1276 MONROE AVENUE WYOMISSING PA 19610 CONSULTING SERVICES 362498 SYNERGI PARTNERS INC 151 W EVANS ST FLORENCE SC 29501 TAX CREDIT PROCESSING 290150 VENABLE LLP PO BOX 62727 BALTIMORE MD 212642727 LEGAL COUNSEL 226210 POINTCLICKCARE TECHNOLOGIES INC PO BOX 4802 DETROIT MI 48267 BILLING SERVICES 201798 BAKER TILLY VIRCHOW KRAUSE LLP PO BOX 78975 MILWAUKEE WI 532788975 ACCOUNTING SERVICES 175148 7 MANAGEMENT FEES 561000 5539583 5539583 5539583 50956 50956 OUTSOURCED FINANCIAL S 561000 37066 37066 37066 5627605 5539583 37066 50956 X 1825919 1825919 1716039 1716039 31617 31617 139518 139518 289673 289673 87384 87384 6095 6095 92 92 623991 623991 1078 1078 88910 88910 5974 5974 22811 22811 4810 4810 49715 49715 354125 115036 239089 14704 14704 EMPLOYEE RECOGNITION 38485 38485 LICENSE, FEES, DUES 11064 11064 EDUCATION 10187 10187 RECRUIT. & EMPLOY. EXP 2188 2188 5324379 164751 5159628 0 0 430882 256986 411981 410394 2820214 2752092 264706 68122 6080 1480464 1135199 1003273 1817966 3650121 1747120 1820154 307294 0 0 1763189 2054414 3583343 X -236448 66778 -236448 66778 1817966 3650121 303226 0 X 0 1 X 1 0 X X X 4 INGLESIDE PRESBYTERIAN RETIREMENT COMMUNITY INC 530128590 10 1 0 0 KING FARM PRESBYTERIAN RETIREMENT COMMUNITY INC 202004162 10 1 0 0 WESTMINSTER PRESBYTERIAN RETIREMENT COMMUNITY INC 521654803 10 1 0 0 INGLESIDE AT HOME INC 474127765 10 1 0 0 4 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 92 92 0 PART II-B, LINE 1: THE FILING ORGANIZATION IS A MEMBER OF VARIOUS ORGANIZATIONS THAT SUPPORT SENIOR LIVING COMMUNITIES. A PORTION OF THE DUES PAID TO THESE ORGANIZATIONS IS ALLOCATED TO LOBBYING EXPENSES. 2820214 2752092 68122 68122 DUE FROM AFFILIATES 1003273 1003273 LEASE LIABILITY 1763189 1763189 X 6332935 705330 705330 5627605 0 5627605 6029709 0 6029709 -705330 -705330 5324379 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE FASB ACCOUNTING STANDARD FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S CONSOLIDATED 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 CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: INTERCOMPANY ACTIVITY NET WITH REVENUE PER FINANCIALS 705,330. PART XII, LINE 4B - OTHER ADJUSTMENTS: INTERCOMPANY ACTIVITY NET WITH REVENUE PER FINANCIALS -705,330. X X X X 0 1 0 0 0 0 0 1 0 LYNN O'CONNOR PRESIDENT/CEO 457256 0 66224 0 0 0 31740 0 4828 0 560048 0 0 0 CHRISTINE PODLES COO 295068 0 71688 0 0 0 9129 0 2078 0 377963 0 0 0 KRISTIN SHANKS DIRECTOR OF SALES 165902 0 114750 0 22 0 8481 0 9237 0 298392 0 0 0 DUSANKA DELOVSKA-TRAKOVA CIO 222346 0 27500 0 0 0 7083 0 17419 0 274348 0 0 0 TRACI ALLEY CHIEF HR OFFICER 204522 0 13695 0 0 0 1760 0 15033 0 235010 0 0 0 AMANDA MASSETTI CONTROLLER 161600 0 25462 0 0 0 5813 0 8506 0 201381 0 0 0 SALVATORE ALBANESE SVP HUMAN RESOURCES 113890 0 65502 0 0 0 5101 0 9169 0 193662 0 0 0 KENYA JEANLOUIS DIRECTOR OF CLINICAL OPERATIONS 151250 0 15244 0 22 0 1634 0 16739 0 184889 0 0 0 CHRISTEN MILSTEAD DIRECTOR OF MARKETING 138514 0 0 0 753 0 3469 0 17899 0 160635 0 0 0 PART I, LINE 4B LYNN O'CONNOR PARTICIPATED IN A NON-QUALIFIED DEFERRED COMPENSATION PLAN FOR WHICH $22,590 WAS CONTRIBUTED IN 2022. 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. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD DELEGATES AUTHORITY TO THE EXECUTIVE COMMITTEE. 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 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 B, LINE 15 THE BOARD EXECUTIVE COMMITTEE SERVING AS THE COMPENSATION COMMITTEE FOLLOWS COMPENSATION BEST PRACTICE PROCESSES TO EVALUATE AND COMPENSATE THE PRESIDENT/CEO. THE PROCESS INCLUDES THE FOLLOWING: THE BOARD EXECUTIVE COMMITTEE SERVES AS THE COMPENSATION COMMITTEE AND USES TWO SALARY SURVEYS TO ESTABLISH COMPENSATION WITHIN FAIR VALUE RANGE. ONE SURVEY PROVIDES INFORMATION ON AN INDUSTRY-WIDE BASIS AND THE OTHER PROVIDES COMPARABLES FOR THE DC METROPOLITAN AREA. THE BOARD ALSO USES AN INDEPENDENT COMPENSATION CONSULTANT TO ASSIST IN THE COMPENSATION ANALYSIS AND DETERMINATION. THESE METHODS PROVIDE ADDITIONAL BENCHMARKING INFORMATION TO ESTABLISH THE COMPENSATION PACKAGE FOR THE PRESIDENT/CEO. THE BOARD EXECUTIVE COMMITTEE, OPERATING AS THE COMPENSATION COMMITTEE, APPROVES THE PRESIDENT/CEO'S COMPENSATION. ALL DISCUSSIONS ON COMPENSATION ARE DOCUMENTED IN THE MINUTES OF THE EXECUTIVE SESSION. SIMILAR PROCEDURES ARE ESTABLISHED FOR OTHER KEY EMPLOYEES AS WELL. 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 IX, LINE 11G CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 602,978. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 602,978. MARKETING SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,297. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,297. FINANCIAL SERVICE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 18,716. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,716. 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 1 WESTMINSTER PRESBYTERIAN RETIREMENT COMMUNITY 12191 CLIPPER DRIVE LAKE RIDGE VA 22192 521654803 RESIDENTIAL HEALTH CARE VA 501(C)(3) LINE 10 WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES INC 1 WESTMINSTER INGLESIDE PRESBYTERIAN FOUNDATION 5121 BROAD BRANCH ROAD NW WASHINGTON DC 20008 541949766 PROVIDES SUPPORT TO RELATED ORGANIZATIONS DC 501(C)(3) LINE 12A, I WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES INC 1 KING FARM PRESBYTERIAN RETIREMENT COMMUNITY 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 1 INGLESIDE AT HOME LLC 5121 BROAD BRANCH ROAD NW WASHINGTON DC 20008 474127765 HOME CARE SERVICES VA 501(C)(3) LINE 10 WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES INC 1 THE WESTMINSTER INGLESIDE GROUP LLC 2275 RESEARCH BLVD STE 450 ROCKVILLE MD 20850 474479605 MANAGEMENT SVC. DE WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES INC C 1.00000 1 0 0 0 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 0 KING FARM PRESBYTERIAN RETIREMENT COMMUNITY INC D 344240 COST WESTMINSTER PRESBYTERIAN RETIREMENT COMMUNITY INC D 297600 COST INGLESIDE PRESBYTERIAN RETIREMENT COMMUNITY INC D 212616 COST WESTMINSTER INGLESIDE FOUNDATION INC D 117330 COST KING FARM PRESBYTERIAN RETIREMENT COMMUNITY INC L 2154815 COST WESTMINSTER PRESBYTERIAN RETIREMENT COMMUNITY INC L 1546180 COST INGLESIDE PRESBYTERIAN RETIREMENT COMMUNITY INC L 1672381 COST WESTMINSTER INGLESIDE FOUNDATION INC L 76445 COST INGLESIDE AT HOME INC L 89762 COST WESTMINSTER PRESBYTERIAN RETIREMENT COMMUNITY INC O 470751 COST INGLESIDE PRESBYTERIAN RETIREMENT COMMUNITY INC O 470751 COST WESTMINSTER INGLESIDE FOUNDATION INC O 162718 COST INGLESIDE AT HOME INC O 162718 COST KING FARM PRESBYTERIAN RETIREMENT COMMUNITY INC O 470751 COST INGLESIDE PRESBYTERIAN RETIREMENT COMMUNITY INC P 779676 COST KING FARM PRESBYTERIAN RETIREMENT COMMUNITY INC P 1026949 COST WESTMINSTER PRESBYTERIAN RETIREMENT COMMUNITY INC P 812172 COST WESTMINSTER INGLESIDE FOUNDATION INC Q 697854 COST INGLESIDE AT HOME INC Q 99121 COST