2020-09-23T15:06:58-05:00 2019-12-31 410746749 CLIFTONLARSONALLEN LLP 610 W GERMANTOWN PIKE SUITE 400 PLYMOUTH MEETING PA 19462 990 2019-01-01 521761391 KESWICK PINES INC KESW 7328490400 509 ROUTE 530 WHITING NJ 08759 GEORGINA BAVAIS CFO 7328490400 2020-09-21 1 SETH BRODY P01586423 2156433900 2020-09-21 67.137.57.251 2020-09-21 14:07:03 ED P B9410AED5E3544F88E7F1364350661432485FF60 2411C80D3144CACD9F7583159F0E50A48A180B00 2019 2021-01-29 14:40:06Z THE PINES AT WHITING ERIC GHAUL 509 ROUTE 530 WHITING NJ 08759 20109711 0 X WWW.THEPINESATWHITING.ORG X 1989 NJ SERVES THE ELDERLY THROUGH APARTMENT LIVING, ASSISTED LIVING, AND NURSING HOME CARE. 11 11 368 54 0 0 145814 73314 18317696 17899339 226040 207752 569756 527624 19259306 18708029 37051 37251 0 0 9561746 10043257 0 0 0 7048969 7060688 16647766 17141196 2611540 1566833 29424705 29621706 32130552 29866132 -2705847 -244426 X GUIDED BY CHRISTIAN PRINCIPLES, THE PINES AT WHITING SEEKS TO BUILD A CARING AND RESPECTFUL COMMUNITY OF TRUSTEES, RESIDENTS AND STAFF THAT SERVES THE PHYSICAL, SOCIAL, EMOTIONAL AND SPIRITUAL NEEDS OF SENIOR ADULTS THROUGH RESIDENTIAL LIVING AND HEALTH CARE. 0 0 14930648 37251 17899339 KESWICK PINES, INC., DBA THE PINES AT WHITING (THE PINES) OFFERS INDEPENDENT LIVING APARTMENTS WITH 24 HOUR EMERGENCY CALL SERVICE AND HOME CARE SUPPORTIVE SERVICES AS WELL AS HEALTH CARE SERVICES INCLUDING: ASSISTED LIVING, MEMORY SUPPORT, SKILLED NURSING/REHABILITATION AND LONG TERM CARE PROGRAMS. IN 2019, THE PINES HAS SERVED 203 INDEPENDENT LIVING RESIDENTS, 74 ASSISTED LIVING RESIDENTS, 20 OF WHICH ARE IN MEMORY CARE, AND 58 NURSING HOME RESIDENTS.CONTINUED ON SCHEDULE O.DURING 2019, THE PINES MADE A SUBSTANTIAL CONTRIBUTION TO THE GREATER WHITING AREA COMMUNITY. THESE COMMUNITY OUTREACH ACTIVITIES RANGED FROM: 1.) DONATIONS TOTALLING $55 TO AN ORPHANAGE IN THE DOMINICAN REPUBLIC THAT A RESIDENT TRAVELS TO VOLUNTEER. DONATIONS FROM STAFF THROUGH DRESS DOWN DAY.2.) $1,200 SPONSORSHIP OF THE FRANK PANZONE, JR. CRUISIN' FOR A CURE EVENT AND 100 REUSABLE BAGS DONATED.3.) $500 SPONSORSHIP OF AMERICA'S KESWICK FREEDOM WALK4.) AMERICA'S KESWICK ANNUAL DONATION OF $3,0005.) DONATED A THANK YOU BASKET OF GOODIES TO THE MANCHESTER TOWNSHIP POLICE DEPARTMENT TOTALING $35.6.) AD IN FUNDRAISER PROGRAM FOR MANCHESTER TOWNSHIP FIRST AID AND RESCUE SQUAD IN THE AMOUNT OF $3507.) HOSTED VOLUNTEER APPRECIATION LUNCHEON WITH 75 PARTICIPANTS. 8.) USE OF OUR BUS (AND DRIVER) TO TAKE 14 VOLUNTEERS TO AN APPRECIATION DINNER9.) $344 DONATION TO THE EMPLOYEE ASSISTANCE FUND THROUGH EMPLOYEE DRESS DOWN DAYS10.) $250 DONATION TO DOTTIE'S HOUSE IN REMEMBERENCE OF CAROL WOLF, ASSEMBLYMEN WOLF'S WIFE11.) $250 SPONSORSHIP TO CYCLE4AWARENESS FOR 5TH ANNUAL CHARITY EVENT ON LBI12.) HOSTED A COMMUNITY HEALTH FAIR WITH 65 PARTICIPANTS13.) $200 OF DONATIONS TO ALZHEIMER'S NJ THROUGH DRESS DOWN DAYS AND DONATIONS OF SNACKS FOR WALK14.) $200 DONATION TO CROPWALK FOR THE 50TH ANNIVERSARY OF THEIR ANNUAL WALK15.) $500 DONATION TO THE FIRE DEPARTMENT AS A THANK YOU FOR COMING OUT TO CELEBRATE A RESIDENT'S 100TH BIRTHDAY16.) $100 DONATION TO POPCORN PARK ZOO IN REMEMBERENCE OF PAULA BRIGHTON, FORMER EMPLOYEE17.) DONATIONS OF PAPER GOODS AND GIFT CARDS TO CARING CONNECTIONS FOR VARIOUS FUNDRAISING EVENTS, COSTING $150 18.) DONATIONS OF GIFT CARDS TO PROVIDENCE HOUSE FOR THEIR HOLIDAY FUNDRAISING EFFORT, COSTING $10019.) $208 DONATION TO THE EMPLOYEE SCHOLARSHIP FUND THROUGH EMPLOYEE DRESS DOWN DAYSFOR THE YEAR 2019, THE TOTAL AMOUNT OF FORGIVEN REVENUE WAS $231,183.OVERALL, THE PINES PROGRAM TO SERVE OTHERS BENEFITTED SENIORS, COMMUNITY MEMBERS AND STUDENTS BY SUPPORTING THEIR TALENTS, GIVING INFORMATION TO IMPROVE THE QUALITY OF LIFE, AND HELPING PEOPLE TO BETTER UNDERSTAND AND APPRECIATE SENIOR ADULTS. 14930648 1 1 0 1 0 0 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 24 0 368 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NJ X GEORGINA BAVAIS CFO 7328490400 509 ROUTE 530 WHITING NJ 08759 JAY KATZ CHAIRMAN 2.00 X X 0 0 0 MARK KOLCHIN VICE CHAIRMAN 2.00 X X 0 0 0 DOUGLAS BAUERBAND TREASURER 2.00 X X 0 0 0 WILLIAM COOK MEMBER 2.00 X 0 0 0 ALAN DINKFELT MEMBER 2.00 X 0 0 0 CAROLYN HIBBARD MEMBER 2.00 X 0 0 0 JOHN HOLLAND MEMBER 2.00 X 0 0 0 ROBERT HUBINGER MEMBER 2.00 X 0 0 0 OTTO MORCH MEMBER 2.00 X 0 0 0 JOSEPH OWSINSKI MEMBER 2.00 X 0 0 0 CHARITY ROSZEL MEMBER 2.00 X 0 0 0 ERIC GHAUL CEO 40.00 X 199190 0 18331 GEORGINA BAVAIS CFO 40.00 X 156044 0 40039 PATRICIA POLCHAK HEALTHCARE ADMINISTRATOR 40.00 X 143956 0 29786 ADRIANNE SOBOCINSKI PHYSICAL THERAPIST 40.00 X 121203 0 30519 ANN EASTON DIRECTOR OF NURSING 40.00 X 120386 0 14791 WENDY HARSHAW DIRECTOR OF MARKETING 40.00 X 105647 0 14275 846426 0 147741 6 0 1 0 SODEXO INC & AFFILIATES PO BOX 360170 PITTSBURGH PA 15251 FOOD SERVICE PROVIDER 990396 R SOMERS CONSTRUCTION INC 3 S CHARLOTTEVILLE DR TOMS RIVER NJ 08757 CONSTRUCTION CONTRACTOR 329799 J W FINLEY INC P O BOX 409 TOMS RIVER NJ 08754 HEATER MAINTANENCE 244906 BAYSIDE PAINTING & IMPROVEMENTS 26 SERPENTINE DR BAYVILLE NJ 08721 PAINTING CONTRACTOR 207545 BRANDMETTLE LLC 436 MAIN ST SUITE 200 FRANKLIN TN 37064 MARKETING SERVICES 136876 6 73314 73314 RESIDENT MONTHLY FEES 623990 6839464 6839464 PRIVATE PAY 623990 6438172 6438172 MEDICAID AND MEDICARE REVENUE 623990 3203377 3203377 ENTRANCE FEES REVENUE 623990 1418326 1418326 17899339 199551 199551 1409883 1401682 8201 8201 8201 ANCILLARY SERVICES 900099 326206 326206 FOOD SERVICES 722514 112245 112245 BARBER AND BEAUTY 812900 86206 86206 2967 2967 527624 18708029 17899339 0 735376 9251 9251 28000 28000 426590 42659 383931 7591522 6679941 911581 139968 112219 27749 1241018 1110616 130402 644159 558540 85619 41278 41278 37270 37270 481379 466183 15196 349530 349530 188214 172059 16155 139131 27212 111919 1535855 1442055 93800 22223 12475 9748 485751 485751 1737358 1468167 269191 291643 263575 28068 FOOD SERVICES 1168947 1165983 2964 SUPPLIES 238891 222098 16793 REPAIRS & MAINTENANCE 112451 112451 BAD DEBT EXPENSE 45000 45000 185767 156883 28884 17141196 14930648 2210548 0 1763 1765 3235094 2232482 629878 551536 138289 153268 58314049 40136474 18028483 18177575 7272173 8307729 119025 197351 29424705 29621706 1146477 1184546 14206308 13089818 16146269 14897815 631498 693953 32130552 29866132 X -2716871 -263310 11024 18884 -2705847 -244426 29424705 29621706 X 1566833 893026 1562 X 0 1 X 1 0 X 164667 100137 56891 145814 73314 540823 16716430 16984186 18262863 18325678 17899339 88188496 16881097 17084323 18319754 18471492 17972653 88729319 90090 65865 100000 255955 0 90090 65865 100000 255955 88473364 158490 169766 174670 189463 199551 891940 158490 169766 174670 189463 199551 891940 543324 557620 548540 565689 527624 2742797 17582911 17811709 19042964 19226644 18699828 92364056 0.95790 0.97970 0.00970 0.00980 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: ANCILLARY SERVICES - 2015 AMOUNT: $ 310,768. 2016 AMOUNT: $ 326,305. 2017 AMOUNT: $ 317,948. 2018 AMOUNT: $ 336,856. 2019 AMOUNT: $ 326,206. BARBER AND BEAUTY - 2015 AMOUNT: $ 85,676. 2016 AMOUNT: $ 87,185. 2017 AMOUNT: $ 90,083. 2018 AMOUNT: $ 91,844. 2019 AMOUNT: $ 86,206. FOOD SERVICES - 2015 AMOUNT: $ 146,880. 2016 AMOUNT: $ 144,130. 2017 AMOUNT: $ 140,509. 2018 AMOUNT: $ 135,271. 2019 AMOUNT: $ 112,245. OTHER INCOME - 2018 AMOUNT: $ 1,718. 2019 AMOUNT: $ 2,967. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 571 571 0 PART II-B, LINE 1: THE ORGANIZATION PAYS DUES TO LEADING AGE, NEW JERSEY. A PERCENTAGE OF THOSE DUES ARE USED BY LEADING AGE, NEW JERSEY FOR LOBBYING PURPOSES. THE AMOUNT OF LOBBYING EXPENSES REPORTED ARE THE PERCENTAGE OF THE ORGANIZATION'S DUES USED BY LEADING AGE, NEW JERSEY FOR LOBBYING. X X X 1 21.00 0 0 0 1 1 0.00 0 0 1 X 2748541 2748541 42772098 36061103 6710995 11705006 3811924 7893082 1088404 263447 824957 18177575 CHARITABLE GIFT ANNUITIES 30823 DEPOSITS FROM RESIDENTS 663130 693953 X 19537347 893026 -26438 866588 18670759 37270 37270 18708029 17075926 0 17075926 37270 28000 65270 17141196 PART II, LINE 9: CONSERVATION EASEMENTS ARE REPORTED ON THE BALANCE SHEET AS PART OF LAND. THE CONSERVATION EASEMENT IS A PORTION OF THE TOTAL LAND, WHICH WAS PURCHASED AT $2.7 MILLION. PART IV, LINE 2B: AMOUNTS HELD IN ESCROW REPRESENT CASH DEPOSITS MADE BY PROSPECTIVE RESIDENTS OF INDEPENDENT LIVING UNITS. THE CASH HAS BEEN DEPOSITED INTO A SAVINGS ACCOUNT. IF THE PROSPECTIVE RESIDENT(S) SHOULD DECIDE NOT TO FULFILL THE CONTRACT THE DEPOSITS ARE REFUNDABLE. IN ADDITION, ENTRANCE FEES RECEIVED FROM RESIDENTS HAVE BEEN REPORTED AS A LONG-TERM LIABILITY. REFUNDABLE PORTIONS OF ENTRANCE FEES ARE FULLY REFUNDABLE TO THE RESIDENT(S), LESS CERTAIN COSTS OR CHARGES INCURRED. IF THE RESIDENT(S) TERMINATE(S) THE CONTRACT, THE REFUNDABLE PORTION OF ENTRANCE FEES IS REFUNDABLE FOLLOWING THE REOCCUPANCY OF THE UNIT FOR THIRTY DAYS. PART X, LINE 2: KESWICK 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. KESWICK 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 KESWICK'S FINANCIAL STATEMENTS. KESWICK'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN THE VALUE OF ANNUITY 1,562. SCHOLARSHIP EXPENSE -28,000. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP EXPENSE 28,000. 1 SCHOLARSHIPS 9 28000 PART I, LINE 2: THE PINES PAYS SCHOLARSHIPS DIRECTLY TO SCHOOLS ON BEHALF OF THE RECIPIENT, THEREBY ENSURING THE FUNDS ARE USED FOR THEIR INTENDED PURPOSE. PART III, LINE 1: THE SCHOLARSHIP APPLICANT MUST HAVE BEEN EMPLOYED AT THE PINES AT WHITING AS A PART-TIME EMPLOYEE FOR AT LEAST ONE YEAR AND WORKED AT LEAST 300 HOURS PER YEAR. HOURS ARE BASED ON FISCAL YEAR MAY 1 - APRIL 1. THE APPLICANT MUST PRESENT A LETTER OF ACCEPTANCE FROM EITHER A COLLEGE OR SPECIALTY SCHOOL AT THE TIME OF APPLICATION. THE APPLICANT MUST SUPPLY TWO LETTERS OF REFERENCE; ONE FROM SCHOOL (GUIDANCE COUNSELOR, TEACHER, COACH, ETC.) AND THE SECOND MUST COME FROM AN INDIVIDUAL UNRELATED TO SCHOOL OR FAMILY. IN ADDITION, EACH APPLICATION IS CAREFULLY REVIEWED BY THE STUDENT'S DIRECT SUPERVISOR. THE SUPERVISOR IS TO EXAMINE SPECIFIC CRITERIA SUCH AS SAFETY AND JOB PERFORMANCE. THE SUPERVISOR WILL INCLUDE HIS/HER RELATED REMARKS, SIGN THE APPLICATION, AND FORWARD THE APPLICATION IN ITS ENTIRETY TO THE SCHOLARSHIP COMMITTEE. APPLICANTS ALREADY IN COLLEGE, WHETHER APPLYING FOR THE FIRST TIME OR FOR RENEWAL OF THE SCHOLARSHIP MUST PRESENT A TRANSCRIPT OF FULL-TIME (12 OR MORE CREDIT HOURS) OF COLLEGE GRADES. THE APPLICANT WILL THEN NOT BE REQUIRED TO SUBMIT A LETTER OF ACCEPTANCE AND TWO LETTERS OF REFERENCE; HOWEVER, BOTH FIRST TIME APPLICANTS AND APPLICANT RENEWALS WILL BE ASKED ABOUT THEIR LEVEL OF PARTICIPATION BOTH IN THEIR SCHOOL AND THEIR COMMUNITY. X 1 1 X X X 0 0 0 0 0 0 0 1 0 ERIC GHAUL CEO 167296 0 10000 0 21894 0 7056 0 11275 0 217521 0 0 0 GEORGINA BAVAIS CFO 139232 0 5625 0 11187 0 5930 0 34109 0 196083 0 0 0 PATRICIA POLCHAK HEALTHCARE ADMINISTRATOR 132917 0 4500 0 6539 0 3837 0 25949 0 173742 0 0 0 ADRIANNE SOBOCINSKI PHYSICAL THERAPIST 118453 0 2750 0 0 0 4570 0 25949 0 151722 0 0 0 PART I, LINE 1A AS PART OF HIS 2019 COMPENSATION PACKAGE; ERIC GHAUL, CEO, WAS PAID A BOARD APPROVED TAKE-HOME TAX DEFERRAL BONUS, AND AS SUCH THE PINES PAID THE TAXES ON THE BONUS ON HIS BEHALF. THE $10,000 GROSS UP PAYMENT WAS INCLUDED IN THE CEO'S 2019 W-2 AND REPORTED ON SCHEDULE J, PART II, COLUMN B(III), LINE 1. PART I, LINE 7 THE PINES UTILIZES DISCRETION IN DETERMINING THE AMOUNT OF BONUSES. DISCRETION IS BASED ON THE PINE'S PERFORMANCE AND IS INCLUDED IN THE BUDGET WHICH IS APPROVED BY THE BOARD. THE FOLLOWING INDIVIDUALS RECEIVED A BONUS AS PART OF THEIR 2019 W-2 COMPENSATION: ERIC GHAUL, CEO - $10,000 GEORGINA BAVAIS, CFO - $5,625 PATRICIA POLCHAK, HEALTHCARE ADMINISTRATOR - $4,500 ADRIANNE SOBOCINSKI, PHYSICAL THERAPIST - $2,750 ANN EASTON, DIRECTOR OF NURSING - $2,250 WENDY HARSHAW, DIRECTOR OF MARKETING - $3,625 A PUBLIC FINANCE AUTHORITY 273866124 NONEAVAIL 2014-11-13 21500000 SEE PART VI 0 0 0 A 6088632 21500000 894458 429999 85517 3447116 16642910 2014 1 0 1 1 A 0 0 0 0 0 0 1 A 0 0 0 1 0 0 0 0 1 A 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: PUBLIC FINANCE AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 11/13/2019 SCHEDULE K, PART I, BOND ISSUES: (A) ISSUER NAME: PUBLIC FINANCE AUTHORTIY (F) DESCRIPTION OF PURPOSE: TO REFUND THE FIRST MORTGAGE REVENUE REFUNDING BONDS, SERIES 1998 AND TO FINANCE VARIOUS CAPITAL PROJECTS AND WORKING CAPITAL. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE IS COMPRISED OF THE CHAIRPERSON, VICE CHAIRPERSON, SECRETARY, TREASURER AND AN ADDITIONAL MEMBER OF THE BOARD OF DIRECTORS SELECTED BY THE CURRENT MEMBERS OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE HAS THE AUTHORITY OF THE BOARD OF DIRECTORS BETWEEN MEETINGS OF THE FULL BOARD; PROVIDED, THE EXECUTIVE COMMITTEE SHALL NOT HAVE THE AUTHORITY OF THE BOARD OF DIRECTORS IN REFERENCE TO: (A) AMENDING, ALTERING, OR REPEALING THE BYLAWS, (B) ELECTING, APPOINTING OR REMOVING ANY MEMBER OF THE EXECUTIVE COMMITTEE OR ANY DIRECTOR OR OFFICER OF THE CORPORATION, (C) AMENDING THE ARTICLES OF INCORPORATION, (D) ADOPTING A PLAN OF MERGER OR ADOPTING A PLAN OF CONSOLIDATION WITH ANOTHER CORPORATION, (E) AUTHORIZING THE SALE, LEASE, EXCHANGE OR MORTGAGE OF ALL OR SUBSTANTIALLY ALL OF THE PROPERTY AND ASSETS OF THE CORPORATION, (F) AUTHORIZING THE VOLUNTARY DISSOLUTION OF THE CORPORATION OR REVOKING PROCEEDINGS THEREFORE, (G) ADOPTING A PLAN FOR THE DISTRIBUTION OF THE ASSETS OF THE CORPORATION, (H) AMENDING, ALTERING, OR REPEALING ANY RESOLUTION OF THE BOARD OF DIRECTORS. THE DELEGATION OF AUTHORITY SHALL NOT OPERATE TO RELIEVE THE BOARD OF DIRECTORS, OR ANY INDIVIDUAL DIRECTOR, OF ANY RESPONSIBILITY IMPOSED UPON IT OR HIM BY LAW. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND THEN REVIEWED BY THE CFO. THE CFO WILL SHARE THE ENTIRE RETURN WITH ALL VOTING BOARD MEMBERS FOR THEIR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S BOARD MEMBERS AND OFFICERS ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST TO THE MEMBERS OF THE BOARD. BOARD MEMBERS SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY, WHICH ARE REVIEWED BY THE CEO. THE ORGANIZATION ALSO HAS A CONFLICT OF INTEREST SECTION IN ITS EMPLOYEE HANDBOOK WHICH ALL EMPLOYEES ARE REQUIRED TO FOLLOW AT THE APRIL QUARTERLY MEETING. IF CONFLICTS OF INTEREST DO ARISE, THE INTERESTED PARTY OR PARTIES ARE PROHIBITED FROM VOTING ON BOARD MATTERS. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD'S EXECUTIVE COMMITTEE APPROVES WHAT THE CEO'S COMPENSATION WILL BE. IT IS SUBMITTED IN WRITING BY THE CHAIR OF THE BOARD TO THE CFO USING A BOARD APPROVED EMPLOYMENT CONTRACT. THE LATEST CONTRACT WAS SIGNED ON 8/16/2018 AND IS FOR A THREE YEAR PERIOD COVERING 2019-2021. COMPARABILITY DATA INCLUDED THE 2016-2017 CCRC SALARY AND BENEFIT REPORT ENDORSED BY LEADING AGE. DELIBERATION AND FINAL DECISION IS THEN DOCUMENTED TIMELY. THIS PROCESS WAS LAST COMPLETED IN 2018. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE ANNUAL DISCLOSURE STATEMENT INCLUDES THE MOST RECENT AUDITED FINANCIAL STATEMENTS. THIS IS GIVEN TO RESIDENTS AND/OR PROSPECTIVE RESIDENTS WHO INQUIRE ABOUT THE ORGANIZATION. FORM 990, PART XI, LINE 9: CHANGE IN THE VALUE OF ANNUITY 1,562.