2025-09-15T22:36:11-05:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 1301 A STREET SUITE 600 TACOMA WA 984024205 990 2024-01-01 910570870 JOSEPHINE CARING COMMUNITY JOSE 3606292126 9901 272ND PLACE NW STANWOOD WA 98292 TERRY ROBERTSON CHIEF EXECUTIVE OFFICER 3606292126 2025-06-13 1 1 WENDY CAMPOS P00448102 2535724100 2025-06-13 2024 2025-03-06 01:10:19Z TERRY ROBERTSON 9901 272ND PLACE NW STANWOOD WA 98292 35388251 0 9386 X WWW.JOSEPHINECC.COM X 1925 WA PROVIDING IN-PATIENT PHYSICAL REHAB., LONGTERM CARE, ASST. LIVING, CHILDCARE & EARLY LEARNING, HOME HEALTH. 11 11 325 35 0 0 547824 455614 23700685 24997084 -201926 769831 48942 2973 24095525 26225502 9086 19242 0 0 17104600 18218642 0 0 1127 7546960 8008123 24660646 26246007 -565121 -20505 34640562 41219133 8560042 14383617 26080520 26835516 X MISSION: JOSEPHINE IS A CAREGIVING COMMUNITY FOR ALL GENERATIONS. VISION: TO BE THE COMMUNITY OF CHOICE WHERE NO ONE IS LEFT UNCARED FOR. VALUES: JOSEPHINE, ROOTED IN GOD'S LOVE, BELIEVES IN:1) EXCELLENCE OF CARE2) A PIONEERING SPIRIT & COURAGE3) RESPONSIBLE STEWARDSHIPWE BELIEVE THAT ALL PEOPLE ARE WORTHY OF EXCEPTIONAL AND COMPASSIONATE CARE IN MIND, BODY, AND SPIRIT. WE HONOR OUR PAST WHILE RESPONDING TO CHANGING NEEDS AND MOVING INTO THE FUTURE. WE STRIVE TO BE PROACTIVE STEWARDS OF ALL POSSIBLE RESOURCES, LEVERAGING THEM TO ENSURE A SUSTAINABLE FUTURE. 0 0 16654324 11955 19601831 SARATOGA TRANSITIONAL REHAB & THE MEADOWS AT JOSEPHINE - *RECEIVED THE HIGHEST RATING FOR A NURSING HOME BY THE FEDERAL GOVERNMENT WITH A "4-5 STAR" RATING.*LISTED IN US NEWS & WORLD REPORT AS A "BEST NURSING HOME"*LISTED AS A "TOP 30 NON PROFIT IN SNOHOMISH COUNTY" BY THE EVERETT HERALD.*RECOGNIZED WITH SENATE RESOLUTION 8741 BY THE WASHINGTON STATE SENATE FOR PROVIDING OVER 100 YEARS OF CARE FOR THE ELDERLY AND CHILDREN. *VOTED "BEST RETIREMENT FACILITY" BY THE STANWOOD-CAMANO NEWS POLL.SKILLED NURSING:OUR "SARATOGA TRANSITIONAL REHAB" SERVICES PROVIDE NURSING AND THERAPY TREATMENT PLANS THAT RETURN OUR PATIENTS HOME SAFE AND AS QUICKLY AS POSSIBLE AFTER THEIR HOSPITAL STAY. WE OFFER INTENSIVE PHYSICAL, OCCUPATIONAL AND SPEECH THERAPY IN CONJUNCTION WITH REGISTERED NURSE MEDICAL TREATMENT UNDER PHYSICIAN SUPERVISION.LONG-TERM CARE AND MEMORY CARE RESIDENCE:"THE MEADOWS AT JOSEPHINE" PROVIDES A BROAD RANGE OF CARE SERVICES FOR THOSE WHO ARE VERY FRAIL, WHO HAVE DEMENTIA, OR FOR THOSE WHO ARE PHYSICALLY UNABLE TO CARE FOR THEMSELVES ANY LONGER. WE FOCUS ON MEANINGFUL DAYS. BINGO, FOOT MASSAGES AND QUILTING ARE A FEW OF THE ONSITE ACTIVITIES. OUTINGS TO A LOCAL BEACH OR DINING IN A PREFERRED RESTAURANT ARE REGULARLY SCHEDULED. MEALS ARE THOUGHTFULLY PREPARED AND SERVED WITH A "HOME COOKED" FLAIR. LARGE AND SMALL WORSHIP SERVICES ARE AVAILABLE THROUGHOUT THE WEEK.JOSEPHINE IS UNIQUE AMONG NURSING HOMES FOR ITS INTERGENERATIONAL EMPHASIS. CHILD CARE AND PRESCHOOL TAKE PLACE THROUGHOUT OUR 160 BED NURSING HOME. DAILY INTERACTION BRINGS ENRICHMENT TO THE LIVES OF BOTH RESIDENTS AND CHILDREN. 2717409 3504217 THE "SUITES" VIBRANT ASSISTED LIVING -RESIDENTS OF JOSEPHINE'S 57 ASSISTED LIVING APARTMENTS RECEIVE COMPREHENSIVE INDIVIDUAL RESIDENTIAL CARE INCLUDING MEALS, HOUSEKEEPING, LAUNDRY SERVICES, ACTIVITIES AND OUTINGS. CERTIFIED NURSING ASSISTANTS ARE STAFFED 24 HOURS A DAY TO PROVIDE PERSONAL CARE ASSISTANCE AS NEEDED. A REGISTERED NURSE IS ALSO AVAILABLE 24 HOURS PER DAY. WE STRIVE TO CREATE AN ENVIRONMENT THAT MEETS THE UNIQUE NEEDS OF EACH INDIVIDUAL, IN A SAFE AND RESPECTFUL MANNER. 1235291 1041 1327298 JOSIE'S LEARNING CENTER -JOSIE'S LEARNING CENTER PROVIDES CHILD CARE, PRESCHOOL AND AFTER SCHOOL PROGRAMS FOR MORE THAN 75 INFANT TO SCHOOL AGE CHILDREN. TWENTY-SEVEN CHILDREN ARE ENROLLED IN THE EARLY CHILDHOOD EDUCATION & ASSISTANCE PROGRAM (ECEAP) FOR UNDERPRIVILEGED CHILDREN. MONTESSORI KINDERGARTEN AND PRESCHOOL CLASSES ARE ALSO OFFERED. OUR CHILD CARE PROGRAMS ARE INTEGRATED THROUGHOUT JOSEPHINE'S FACILITY - GIVING CHILDREN AND NURSING HOME RESIDENTS DAILY OPPORTUNITIES FOR INTERGENERATIONAL ACTIVITIES AND LEARNING. 1218060 6246 563738 ADDITIONAL SOURCES OF PROGRAM REVENUE WERE GENERATED FROM THE FOLLOWING:1) HOME CARE SERVICES.2) FEES FOR TRANSPORTATION PROVIDED TO PRIVATE PAY RESIDENTS. 3) QUALITY ASSURANCE DIVIDENDS FOR ADMINISTERING MEDICARE-APPROVED PROGRAM THAT ALLOWS LONG TERM CARE RESIDENTS TO BE SAFELY AND EFFECTIVELY TREATED WITHIN OUR FACILITY RATHER THAN INCURRING A HOSPITAL STAY. OTHER PROGRAM EXPENSES INCLUDED EXPENDITURES FROM JOSEPHINE'S GOOD SAMARITAN FUND ON BEHALF OF RESIDENTS IN FINANCIAL NEED FOR SUCH THINGS AS DENTAL & VISION EXAMS, DENTURE REPLACEMENT, OUTINGS, CLOTHING AND SUBSCRIPTIONS. 1218060 6246 563738 21825084 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 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 1 45 0 1 325 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X TERRY ROBERTSON CEO 3606292126 9901 272ND PLACE NW STANWOOD WA 98292 TOM LUCAS CHAIR 2.00 X X 0 0 0 DAVID HAYES VICE CHAIR 2.00 X X 0 0 0 MICHAEL LARSEN TREASURER 2.00 X X 0 0 0 TOM CURTIS SECRETARY 2.00 X X 0 0 0 JANET BARNES BOARD MEMBER 2.00 X 0 0 0 BARBARA CHRISTOFERSON BOARD MEMBER 2.00 X 0 0 0 ERNEST FOSSE BOARD MEMBER 2.00 X 0 0 0 JULIE JOHNSON BOARD MEMBER 2.00 X 0 0 0 BRETT KINNEY BOARD MEMBER 2.00 X 0 0 0 KRISTI LAMBING BOARD MEMBER 2.00 X 0 0 0 PAUL SHOUP BOARD MEMBER 2.00 X 0 0 0 MICHAEL HUGHES BOARD MEMBER (THRU 03/24) 2.00 X 0 0 0 JIM KARSTETTER BOARD MEMBER (THRU 04/24) 2.00 X 0 0 0 TERRY ROBERTSON CHIEF EXECUTIVE OFFICER 50.00 X 472054 0 24365 EDNA AMES REGISTERED NURSE 40.00 X 330763 0 14259 ALISHA HANSON REGISTERED NURSE 40.00 X 217779 0 27041 SHANNON ELLERTON CONTROLLER 40.00 X 186546 0 29890 ELINA COOPER REGISTERED NURSE 40.00 X 185267 0 0 KIMBERLY COREY REGISTERED NURSE 40.00 X 152033 0 18745 1544442 0 114300 34 0 1 0 INFINITY REHAB 25117 SW PARKWAY STE D WILSONVILLE OR 97070 THERAPY-PHYSICAL, OCCUPATIONAL, SPEECH 666868 SIMITREE HEALTHCARE CONSULTING 2518 WHITNEY AVENUE UNIT B HAMDEN CT 06518 HEALTHCARE CONSULTING, BILLING 210190 2 402925 52689 455614 NURSING HOME-MEDICAID 623000 11978483 11978483 NURSING HOME-MEDICARE 623000 4869455 4869455 ASSISTED LIVING REVENUE 623000 3560701 3560701 NURSING HOME-PRIVATE 623000 3069853 3069853 CHILD CARE REVENUE 624410 945768 945768 572824 572824 24997084 317027 317027 14400 11427 2973 2973 2973 9604126 9136424 14898 467702 -14898 452804 452804 26225502 24997084 0 772804 10000 10000 9242 9242 365345 365345 15382951 14371147 1011804 291576 260834 30742 811909 769166 42743 1366861 1253277 113584 73606 73606 130423 130423 980596 980596 673540 162318 510427 795 441697 441697 962104 841036 121068 61719 58834 2885 84716 84716 633705 508139 125234 332 161055 14744 146311 MEDICAL SUPPLIES 624512 624512 FOOD AND SUPPLEMENTS 490815 490815 REPAIRS & MAINTENANCE 408405 388041 20364 ANCILLARY EXPENSES 318402 318402 1962828 1744577 218251 26246007 21825084 4419796 1127 3453335 1853813 985614 1936738 1674196 2365540 101307 86867 203671 219918 39281738 18281400 16112345 21000338 10521070 12051005 757799 825522 831225 879392 34640562 41219133 2735403 3726068 30101 42446 22399 13319 4023019 8064288 1749120 2537496 8560042 14383617 X 25221419 25919460 859101 916056 26080520 26835516 34640562 41219133 -20505 775501 0 X 0 1 X 1 0 X 1643087 3632894 430476 547824 455614 6709895 19422314 20113336 21643278 23700685 24997084 109876697 835 0 0 0 0 835 21066236 23746230 22073754 24248509 25452698 116587427 2870 1500 2240 240 6850 0 2870 1500 2240 240 6850 116580577 152111 190667 393390 333316 331427 1400911 152111 190667 393390 333316 331427 1400911 115574 50628 92250 44417 302869 21333921 23987525 22559394 24626242 25784125 118291207 0.98550 0.98420 0.01180 0.01080 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: LI AND WORKERS COMPENSATION REBATES - 2020 AMOUNT: $ 115,574. 2021 AMOUNT: $ 50,628. 2022 AMOUNT: $ 92,250. 2023 AMOUNT: $ 44,417. 2024 AMOUNT: $ 0. PART I, LINE 1: JOSEPHINE RECEIVED ITS GROUP TAX EXEMPTION BECAUSE OF ITS AFFILIATION WITH THE EVANGELICAL LUTHERAN CHURCH IN AMERICA. WE BELIEVE THAT THE ORGANIZATION QUALIFIES FOR PUBLIC CHARITY STATUS AS A CHURCH. AS SUCH, PART 1, LINE 1 ALSO APPLIES TO THE ORGANIZATION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 762438 90883 10000 13214 830107 685785 88480 11827 762438 771664 -74146 11733 685785 685298 100245 13879 771664 618452 76757 9911 685298 0.00000 0.72915 0.27085 1 0 5528907 387035 5915942 9061388 8370245 691143 7971953 6663811 1308142 4178096 2942081 1236015 12154359 305263 11849096 21000338 NON-QUALIFIED DEFINED CONTRIBUTION PLAN 766894 OPERATING LEASE LIABILITY 162735 DEPOSITS 1607867 2537496 X 27012430 775501 775501 26236929 -11427 -11427 26225502 26257434 11427 11427 26246007 0 26246007 PART IV, LINE 2B: THE ORGANIZATION MAINTAINS TWO RESIDENT TRUST BANK ACCOUNTS FOR ITS RESIDENTS UNDER AN AGENCY ARRANGEMENT AS REQUIRED BY THE DEPARTMENT OF SOCIAL AND HEALTH SERVICES OF WASHINGTON STATE. PART V, LINE 4: THE ENDOWMENT FUND WAS ESTABLISHED TO SUPPORT AND FURTHER THE MISSION AND MINISTRY OF THE JOSEPHINE CARING COMMUNITY. DISTRIBUTIONS FROM THE ENDOWMENT FUND SHALL BE CONSISTENT WITH THE ORGANIZATION'S MISSION, VISION AND VALUES AS WELL AS ITS STRATEGIC FRAMEWORK. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. EXEMPTION HAS ALSO BEEN GIVEN BY SNOHOMISH COUNTY (THE COUNTY) FROM ALL PERSONAL PROPERTY TAXES. IN ADDITION, THE COUNTY HAS GRANTED EXEMPTION FOR REAL PROPERTY ASSOCIATED WITH THE NURSING HOME, BOARDING HOME, AND CHILD CARE PROGRAMS. THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(L)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE ORGANIZATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS WHEREBY THE EFFECT OF THE UNCERTAINTY WOULD BE RECORDED IF THE OUTCOME WAS CONSIDERED PROBABLE AND WAS REASONABLY ESTIMABLE. AS OF DECEMBER 31, 2024 AND 2023, THE ORGANIZATION HAD NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL OR DISCLOSURE. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -11,427. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 11,427. 1 DARRINGTON FOOD BANK FOUNDATION PO BOX 696 DARRINGTON WA 98241 831619811 501(C)(3) 10000 0 GENERAL SUPPORT 1 0 EDUCATIONAL SCHOLARSHIPS 7 9000 GOOD SAMARITAN FUND 3 242 PART I, LINE 2: JOSEPHINE HAS A SCHOLARSHIP FUND THAT SUPPORTS STAFF MEMBERS IN PURSUING EDUCATION IN THE FIELD OF HUMAN SERVICES. ANY JOSEPHINE EMPLOYEE, IN GOOD STANDING, WISHING TO FURTHER THEIR EDUCATION IN A FIELD WHICH BENEFITS JOSEPHINE, AND HAS WORKED AT JOSEPHINE FOR AT LEAST 1 YEAR BY THE START DATE OF THE QUARTER FOR WHICH THEY ARE APPLYING FOR A SCHOLARSHIP, MAY APPLY FOR A SCHOLARSHIP. THE SCHOLARSHIP COMMITTEE CONSIDERS THE FOLLOWING CRITERIA IN AWARDING EDUCATION SCHOLARSHIPS: APPLICANT'S CAREER GOALS, ACCREDITATION OF INSTITUTION, COURSE OF STUDY, FULL OR PART-TIME STATUS, REFERENCES AND GRADES. IF EMPLOYMENT IS TERMINATED PRIOR TO COMPLETION OF COURSE WORK, OR IF EMPLOYMENT IS TERMINATED PRIOR TO ONE YEAR FROM THE SCHOLARSHIP AWARD DATE, THE FULL AMOUNT OF THE SCHOLARSHIP FUNDS AWARDED MAY BE DEDUCTED FROM THE EMPLOYEE'S PAYCHECK(S). THE GOOD SAMARITAN FUND WAS ESTABLISHED TO PROVIDE COMPASSIONATE SUPPORT FOR RESIDENTS WHO CANNOT AFFORD TO PAY FOR BASIC NEEDS. THE FUNDS ALSO SUPPORT FUN AND MEANINGFUL ACTIVITIES INCLUDING OUTINGS AND EVENTS FOR RESIDENTS. ALL DONATED FUNDS ARE DEDICATED TO THE FRAILEST, POOREST OLDER ADULT RESIDENTS WHO HAVE EXHAUSTED THEIR FINANCIAL MEANS. X X X X X 0 1 0 0 0 0 0 0 0 TERRY ROBERTSON CHIEF EXECUTIVE OFFICER 440292 0 31762 0 0 0 12189 0 12176 0 496419 0 131073 0 EDNA AMES REGISTERED NURSE 328424 0 103 0 2236 0 6779 0 7480 0 345022 0 0 0 ALISHA HANSON REGISTERED NURSE 189164 0 24102 0 4513 0 8671 0 18370 0 244820 0 0 0 SHANNON ELLERTON CONTROLLER 186444 0 102 0 0 0 6613 0 23277 0 216436 0 0 0 ELINA COOPER REGISTERED NURSE 183973 0 102 0 1192 0 0 0 0 0 185267 0 0 0 KIMBERLY COREY REGISTERED NURSE 150108 0 110 0 1815 0 6473 0 12272 0 170778 0 0 0 PART I, LINE 4B THE ORGANIZATION ADOPTED A NONQUALIFIED DEFERRED COMPENSATION PLAN IN 2013 FOR A CERTAIN HIGHLY PAID EMPLOYEE. THIS DEFERRED COMPENSATION ARRANGEMENT IS UNFUNDED, UNSECURED, AND SUBJECT TO A VESTING SCHEDULE THAT BEGINS WHEN THE EMPLOYEE REACHES 62 YEARS OF AGE. THE PLAN ALLOWS FOR BOTH AN ELECTIVE DEFERRAL AND AN EMPLOYER DEFERRAL. BENEFITS ARE REPORTED ON THE EMPLOYEE'S W-2 AND SUBJECT TO FICA TAX AS VESTING OCCURS. THE PARTICIPANT'S ENTIRE ACCRUED BENEFIT IS SUBJECT TO THE FOLLOWING VESTING SCHEDULE: AGE 62 - 20% AGE 63 - 40% AGE 64 - 60% AGE 65 - 80% AGE 66 - 100% EXCEPTION: 100% IF SEPARATION FROM SERVICE RESULTED FROM DEATH OR DISABILITY. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP SHALL BE OPEN TO EACH CHURCH CONGREGATION IN SNOHOMISH, ISLAND, SKAGIT AND WHATCOM COUNTIES WHO HAVE EXPRESSED A COMMITMENT TO THE MISSION OF JOSEPHINE AND WHOSE APPLICATION HAS BEEN APPROVED BY THE BOARD OF DIRECTORS OF JOSEPHINE. AT ALL TIMES THE MAJORITY OF CONGREGATIONS HOLDING CORPORATE MEMBERSHIP SHALL BE LUTHERAN. BYLAW 5.0.1-ANY CONGREGATION DESCRIBED IN ARTICLE V MAY, ACCORDING TO ITS CONSTITUTION AND BYLAWS WITH THE APPROVAL OF ANY HIGHER DISCIPLINE TO WHICH IT MAY BE RESPONSIBLE, ELECT TO APPLY FOR MEMBERSHIP IN THE CORPORATION. BYLAW 5.0.2-SUCH CONGREGATIONS SHALL SEND A FORMAL LETTER OF APPLICATION TO THE BOARD OF DIRECTORS OF JOSEPHINE. A DULY ENDORSED COVENANT STATEMENT OF THE CONGREGATION'S COMMITMENT TO THE MISSION OF JOSEPHINE SHALL ACCOMPANY THE LETTER OF APPLICATION. BYLAW 5.0.3-THE COVENANT STATEMENT SHALL BE RENEWED ANNUALLY AS A REQUISITE TO CONTINUED MEMBERSHIP IN THE CORPORATION. BYLAW 5.0.4-UPON APPROVAL OF THE APPLICATION FOR MEMBERSHIP BY THE BOARD OF DIRECTORS OF JOSEPHINE, THE MEMBERSHIP OF ANY SUCH CONGREGATION SHALL BE ESTABLISHED AND THE NAME OF THE CORPORATION ENTERED UPON THE ROLLS OF JOSEPHINE AS A VOTING MEMBER OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A 6.1-MEMBER CONGREGATIONS WILL BE REPRESENTED BY DELEGATES AT REGULAR AND SPECIAL MEETINGS OF THE CORPORATION. 6.2-THE NUMBER OF DELEGATES PER MEMBER CONGREGATION SHALL BE SET FORTH IN THE BYLAWS. BYLAW 6.2.1-IN ADDITION TO A PASTOR OF THE MEMBER CONGREGATION, EACH CONGREGATION SHALL DESIGNATE ANNUALLY TWO (2) DELEGATES TO REPRESENT THE CONGREGATION IN THE CORPORATION. BYLAW 6.2.2-IN THE EVENT A PASTOR OF THE MEMBER CONGREGATION CANNOT OR CHOOSES NOT TO BE A DELEGATE, THE MEMBER CONGREGATION MAY ELECT AN ALTERNATE DELEGATE. 6.3-DELEGATES WILL EXERCISE THE VOTING RIGHTS OF THE MEMBER CONGREGATION AND REPORT PERTINENT INFORMATION TO THE MEMBER CONGREGATION. BYLAW 6.3.1-IN THE EVENT THAT A MEMBER CONGREGATION MUST SEND A PROXY VOTER TO THE ANNUAL CORPORATION MEETING SUCH PERSON OR PERSONS MUST BE IDENTIFIED TO THE SECRETARY OF JOSEPHINE PRIOR TO THE BEGINNING OF THE MEETING. 6.4-ELECTION OR APPOINTMENT OF DELEGATES WILL BE DETERMINED BY EACH MEMBER CONGREGATION. BYLAW 6.4.1-EACH MEMBER CONGREGATION SHALL FORWARD ITS LIST OF DELEGATES WITH ADDRESSES AND TELEPHONE NUMBERS TO THE SECRETARY OF THE CORPORATION BY FEBRUARY 15TH EACH YEAR TO PROVIDE SUFFICIENT TIME FOR CORRESPONDENCE PRIOR TO THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY A PUBLIC ACCOUNTING FIRM. THE CONTROLLER REVIEWS FORM 990 BEFORE THE FORM 990 IS SENT BY EMAIL TO ALL BOARD MEMBERS IN ADVANCE OF A REGULARLY SCHEDULED BOARD MEETING. ALL BOARD MEMBERS IN ATTENDANCE ACKNOWLEDGE RECEIPT OF THE FORM 990. ABSENT MEMBERS ACKNOWLEDGE RECEIPT BY EMAIL TO THE BOARD CHAIR THEREAFTER. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. CONFLICT OF INTEREST ISSUES BROUGHT TO A BOARD MEMBER ARE REVIEWED BY THE BOARD FOR RESOLUTION TO DETERMINE IF PENDING/PRIOR ACTION IS MATERIAL/IMMATERIAL AND IF/WHAT MANNER OF RECUSAL IS TO BE TAKEN BY BOARD MEMBER OR KEY EMPLOYEE. IF AN ISSUE IS MATERIAL A BOARD MEMBER MUST RECUSE THEMSELVES FROM THE DISCUSSION OF AND VOTING ON THE ISSUE. FORM 990, PART VI, SECTION B, LINE 15 BOARD ANNUALLY REVIEWS COMPARATIVE DATA FOR SIMILAR ORGANIZATIONS AND KEY POSITIONS COMPILED FROM: AMERICAN ASSOCIATION OF HOMES FOR THE AGING-NURSING HOME SALARY & BENEFITS REPORT; AGING SERVICES OF WASHINGTON LONG TERM CARE & SENIOR HOUSING EMPLOYEE COMPENSATION SURVEY AND GUIDESTAR. COMPENSATION OFFERED TO CEO, EXECUTIVE DIRECTOR AND OTHER TOP MANAGEMENT PERSONNEL WAS NO MORE THAN PAID FOR SIMILAR POSITIONS IN SIMILAR ORGANIZATIONS. THE BOARD APPROVES COMPENSATION OF THE CEO, EXECUTIVE DIRECTOR, AND OTHER TOP MANAGEMENT PERSONNEL. BOARD MEMBERS ARE UNPAID. FORM 990, PART VI, SECTION C, LINE 18 THE FORM 990 IS AVAILABLE UPON REQUEST AND TO BE FILED WITH STATE OF WASHINGTON CHARITIES PROGRAM. THE FORM 1023 IS NOT AVAILABLE BECAUSE OF A GROUP EXEMPTION THROUGH THE EVANGELICAL LUTHERAN CHURCH IN AMERICA. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING/ORGANIZING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE ON REQUEST FROM THE CEO. THE AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST, PUBLISHED IN THE ANNUAL REPORT, AND DISTRIBUTED AT THE ANNUAL MEETING.