2025-09-29T16:39:52-05:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 4 BATTERYMARCH PARK SUITE 100 QUINCY MA 02169 990 2024-01-01 231379512 DUNWOODY VILLAGE DUNW 6103594400 3500 WEST CHESTER PIKE NEWTOWN SQUARE PA 19073 JOHN DUBYK CHIEF FINANCIAL OFFICER 6103594400 2025-09-26 1 0 DANIELLE NIHILL P01350943 7819821001 2025-09-24 2024 2025-03-06 01:10:19Z MAUREEN CASEY 3500 WEST CHESTER PIKE NEWTOWN SQUARE PA 19073 49617807 0 X WWW.DUNWOODY.ORG X 1974 PA DUNWOODY'S MISSION IS TO PROVIDE A WELCOMING AND COMPASSIONATE CONTINUING CARE COMMUNITY WITH DISTINCTIVE RESIDENTIAL AND HEALTHCARE SERVICES THAT PROMOTE WELLNESS, DIGNITY, AND RESPECT FOR OUR RESIDENTS AND HOME-BASED CLIENTS. 15 13 593 119 12117 11117 334972 1761261 41365286 43770739 1010534 3214679 96893 84656 42807685 48831335 622720 475344 0 0 24242293 25844004 0 0 0 18096534 20146016 42961547 46465364 -153862 2365971 160693406 167807110 116357613 118336218 44335793 49470892 X THE MISSION OF DUNWOODY VILLAGE IS TO PROVIDE A WELCOMING AND ENGAGING COMMUNITY THAT EXCELS IN OFFERING A COMPREHENSIVE APPROACH TO HEALTH AND WELLNESS, A SENSE OF BELONGING, AND THE HIGHEST QUALITY OF LIFE FOR ALL. 0 0 37295899 314744 43626138 SENIOR LIVING - DUNWOODY VILLAGE IS A CONTINUING CARE RETIREMENT COMMUNITY THAT PROVIDES CARE FOR RESIDENTIAL LIVING, PERSONAL CARE AND SKILLED NURSING AND MEDICAL CARE TO ITS ELDERLY RESIDENTS/PATIENTS. DUNWOODY CONTINUES TO PROVIDE AIDE TO RESIDENTS BY SUBSIDIZING THOSE THAT EXPERIENCE FINANCIAL HARDSHIP. THIS AIDE IS FUNDED FROM BOTH ENDOWMENT FUNDS AND THE OPERATING BUDGET OF DUNWOODY. 181507 160600 132484 FINANCIAL SUPPORT - A NUMBER OF RESIDENTS ARE SUBSIDIZED THROUGH A TRUST FUND AND DONATIONS. THIS FUND PROVIDES RESIDENTIAL SERVICES AND AMENITIES AS WELL AS HEALTHCARE SERVICES TO AGE-QUALIFIED INDIVIDUALS. 37477406 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 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 1 1 1 0 0 0 1 23 0 593 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 15 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X JOHN DUBYK 6103594454 3500 WEST CHESTER PIKE NEWTOWN SQUARE PA 19073 MAUREEN CASEY PRESIDENT AND CEO 40.00 1.50 X X 424230 0 21357 STEPHEN RUZANSKY RESIDENT ASSOCIATION PRESIDENT 2.00 0.00 X 0 0 0 BERT DALBY CHAIRMAN OF THE BOARD 3.00 0.00 X X 0 0 0 ERIN L HAAS TREASURER (LEFT APRIL 2024) 2.00 0.00 X X 0 0 0 ANNE MORSE SECRETARY 2.00 0.00 X X 0 0 0 STEPHANIE STRID-DAVIS TRUSTEE (LEFT APRIL 2024) 2.00 0.00 X 0 0 0 THEODORE BREDIKIN TRUSTEE (LEFT APRIL 2024) 1.00 1.00 X 0 0 0 STEPHEN YOUNG TRUSTEE 2.00 0.00 X 0 0 0 DR DAVID JONES TRUSTEE 2.00 0.00 X 0 0 0 ROBERT EDMISTON TREASURER (BEGINNING APRIL 2024) 2.00 0.00 X X 0 0 0 CHARLES LADNER TRUSTEE EMERITUS (NON-VOTING) 2.00 0.00 X 0 0 0 PATRICK BURKE TRUSTEE 2.00 0.00 X 0 0 0 NANCY BLOOMFIELD TRUSTEE 2.00 0.00 X 0 0 0 GARTH HOYT TRUSTEE 2.00 0.00 X 0 0 0 LINLEY GRANDISON TRUSTEE 2.00 0.00 X 0 0 0 CONSTANCE CARINO TRUSTEE 2.00 0.00 X 0 0 0 KELLY JOHNSON TRUSTEE 2.00 0.00 X 0 0 0 MICHAEL BUONGIORNO TRUSTEE 2.00 0.00 X 0 0 0 EDWARD CHIOSSO TRUSTEE EMERITUS (NON-VOTING) 2.00 0.00 X 0 0 0 JOHN DUBYK CHIEF FINANCIAL OFFICER 40.00 0.00 X 230510 0 19149 BRANDON JOLLY DIRECTOR OF HEALTH SERVICES (LEFT 40.00 0.00 X 101058 0 6786 CURT SAYERS DIRECTOR OF HUMAN RESOURCE 40.00 0.00 X 161470 0 19795 BROCK NICHOLS DIRECTOR OF CAMPUS OPERATIONS 40.00 0.00 X 167843 0 3589 MARCIA ANDERSON LICENSED PRACTICAL NURSE 40.00 0.00 X 140851 0 14818 THERESE DIGIROLAMO REGISTERED NURSE 40.00 0.00 X 132962 0 14722 1358924 0 100216 38 0 1 0 RUMFORD & RUMFORD INC 400 WEST STATE STREET MEDIA PA 19063 BUILDING CONTRACTOR SERVICES 3149440 POWERBACK REHABILITATION PO BOX 821322 PHILADELPHIA PA 19182 THERAPY SERVICES 935754 MERIPLEX SOLUTIONS LLC PO BOX 737650 DALLAS TX 75373 IT SERVICES 341780 INDUSTRIAL MECHANICAL CONTRACTORS INC 240 TANNER AVENUE HATBORO PA 19040 ELEVATOR MECHANICAL SERVICES 294035 COMCAST PO BOX 70219 PHILADELPHIA PA 19176 INTERNET AND CABLE SERVICES 253558 18 1626139 135122 1761261 RESIDENT CARE FEES 623000 24285858 24285858 MEDICAL CARE FEES 623000 12325990 12325990 AMORT. OF DEFERRED ENTRY FEES 623000 6769949 6769949 RESIDENT SERVICE FEE 623000 297726 297726 SOCIAL ENGAGEMENT FOOD/BEVERAGE 722515 34189 34189 57027 44910 12117 43770739 1398211 1398211 84656 0 84656 84656 84656 2602940 786472 1816468 1816468 1816468 48831335 43758622 12117 3299335 475344 475344 761521 761521 20590386 19540638 1049748 762905 702807 60098 2447845 1684707 763138 1281347 1175675 105672 69901 69901 78360 78360 15885 15885 3207095 2012957 1194138 388747 356997 31750 583168 449484 133684 422212 84803 337409 5921685 4257878 1663807 1452559 1452559 6178423 5543301 635122 567920 5373 562547 REPAIRS/MAINTENANACE 510618 510618 MEDICAL SUPPLIES 403975 403975 BAD DEBT 72619 72619 COVID-19 46460 46460 226389 226389 46465364 37477406 8987958 0 8815699 6099156 7290846 12255437 4049483 4923761 55182 42938 946444 1240632 170041379 75088980 96510692 94952399 30769795 34419662 589805 656254 11665460 13216871 160693406 167807110 5945590 6239532 51602286 53607816 57412337 55723645 1397400 2765225 116357613 118336218 X 39088691 44268564 5247102 5202328 44335793 49470892 160693406 167807110 X 2365971 1240708 1528420 X 0 1 X 1 0 X 1263825 4009889 19941 334972 1761261 7389888 35977024 37157062 38613124 41353715 43758622 196859547 37240849 41166951 38633065 41688687 45519883 204249435 357372 364136 416982 445133 411112 1994735 0 357372 364136 416982 445133 411112 1994735 202254700 656702 747110 665571 871369 1482867 4423619 656702 747110 665571 871369 1482867 4423619 11246 11571 12117 34934 37897551 41914061 39309882 42571627 47014867 208707988 0.96910 0.97180 0.02120 0.01870 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 29308675 63390 3781127 -234313 -75013 32843866 25062390 165350 4373176 -223340 -68901 29308675 30711757 11630 -5077899 523891 3470 55737 25062390 27463767 138950 3550470 391126 6967 43337 30711757 23272507 6350 4537316 310302 5842 36262 27463767 0.81350 0.03500 0.15150 0 0 162556515 71050731 91505784 6547008 3533734 3013274 937856 504515 433341 94952399 INTEREST RATE SWAP 7188445 INVESTMENT IN SUBSIDIARIES 6028426 13216871 REFUNDABLE DEPOSITS FROM PROSPECTIVE RESIDENTS 2765225 2765225 X PART V, LINE 4: ENDOWMENT FUNDS INCLUDE BOARD DESIGNATED OR QUASI-ENDOWMENT FUNDS, MEDICAL RESERVE FUND, RESIDENT'S ENDOWMENT FUND, RESIDENT'S RESERVE FUND, HEALTHCARE FUND, MEMORIAL GARDEN FUND AND TRUST FUND. THE MEDICAL RESERVE AND RESIDENT'S ENDOWMENT FUNDS PROVIDE FUNDS TO HELP SUPPORT THE CARE OF CERTAIN RESIDENTS WHO ARE UNABLE TO PAY THEIR MONTHLY FEE. THE HEALTHCARE FUND IS A SPECIFIC PURPOSE FUND TO SUPPORT NEW PROGRAMS TO IMPROVE THE CARE AND QUALITY OF LIFE FOR CARE CENTER RESIDENTS. THE MEMORIAL GARDEN FUND IS A SPECIFIC-PURPOSE FUND USED FOR THE MAINTENANCE OF A GARDEN DEDICATED TO THE MEMORY OF PAST RESIDENTS. THE TRUST FUND IS A PERMANENTLY RESTRICTED FUND, INCOME AND GAINS EARNED BY THE TRUST ARE UNRESTRICTED AND AVAILABLE FOR USE AS DESIGNATED BY THE BOARD OF TRUSTEES. PART X, LINE 2: DUNWOODY VILLAGE IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE CODES. DUNWOODY 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 DUNWOODY'S CONSOLIDATED FINANCIAL STATEMENTS. 1 DUNWOODY TRUST 1 103845 CHARITY CARE 1 160600 RESIDENT RESERVE 5 210899 PART I, LINE 2: DESCRIPTION OF ORGANIZATION'S PROCEDURES FOR MONITORING USE OF GRANTS DUNWOODY VILLAGE PROVIDES FINANCIAL ASSISTANCE TO CERTAIN ELIGIBLE RESIDENTS TO PAY FOR MONTHLY AND MEDICAL CARE FEES. THE INITIAL APPLICATION IS REVIEWED BY TOP MANAGEMENT AND IF DEEMED ELIGIBLE FOR FINANCIAL ASSISTANCE THE APPLICATION IS FORWARDED TO THE RESIDENT RESERVE COMMITTEE FOR FINAL APPROVAL. ONCE APPROVED THE PAPERWORK IS FORWARDED TO THE ACCOUNTING OFFICE FOR PROCESSING OF THE GRANT. THE OFFICE OF THE CONTROLLER MONITORS THE GRANT ON AN ON GOING BASIS. NO FUNDS ARE RELEASED TO RECIPIENTS DIRECTLY, THEY ARE INTERNALLY CREDITED TO A RESIDENTS ACCOUNTS, AS SUCH THE ORGANIZATION IS ABLE TO ENSURE FUNDS ARE USED FOR THEIR INTENDED PURPOSE. X X X X X 0 0 0 0 0 0 0 1 0 MAUREEN CASEY PRESIDENT AND CEO 352521 0 71709 0 0 0 19793 0 1564 0 445587 0 0 0 JOHN DUBYK CHIEF FINANCIAL OFFICER 221533 0 8977 0 0 0 0 0 19149 0 249659 0 0 0 CURT SAYERS DIRECTOR OF HUMAN RESOURCE 131366 0 30104 0 0 0 9562 0 10233 0 181265 0 0 0 BROCK NICHOLS DIRECTOR OF CAMPUS OPERATIONS 152700 0 15143 0 0 0 2025 0 1564 0 171432 0 0 0 MARCIA ANDERSON LICENSED PRACTICAL NURSE 140851 0 0 0 0 0 8304 0 6514 0 155669 0 0 0 PART I, LINE 7 A PAID BONUS FOR A MEMBER OF OUR LEADERSHIP TEAM IS EARNED AS PART OF THE EMPLOYEE'S OVERALL COMPENSATION. THE BONUS IS INTENDED TO ENCOURAGE AND REWARD A LEADERSHIP TEAM EMPLOYEE FOR MEETING OR EXCEEDING INDIVIDUAL AND TEAM-BASED PERFORMANCE GOALS EACH YEAR. THE ORGANIZATION'S BONUS PROGRAM PLAYS A ROLE IN MEETING THE ORGANIZATION'S OVERALL LEADERSHIP TEAM COMPENSATION POLICY. THAT POLICY TARGETS OVERALL COMPENSATION BETWEEN THE 50TH AND 80TH PERCENTILE AS DETERMINED WITH A THIRD-PARTY COMPENSATION CONSULTANT, APPROPRIATE COMPARATOR MARKETS, AND THE INDIVIDUAL'S EDUCATION AND EXPERIENCE. IMPORTANTLY, THE ORGANIZATION CONTRACTS WITH A COMPENSATION CONSULTANT TO ENSURE THAT BONUSES ARE COMPETITIVE FOR OUR INDUSTRY. THE ORGANIZATION ALSO PARTICIPATES IN INDUSTRY-SPECIFIC COMPENSATION SURVEYS. THE PROCESS FOR THE ORGANIZATION'S BONUS PROGRAM IS IMPLEMENTED AS FOLLOWS: INDIVIDUAL GOALS ARE DETERMINED BY THE MANAGER AND HIS/HER IMMEDIATE SUPERVISOR. TEAM-BASED GOALS ARE DETERMINED COLLABORATIVELY BETWEEN THE MEMBERS OF THE LEADERSHIP TEAM AND THE BOARD OF TRUSTEES WITH THE BOARD OF TRUSTEES ULTIMATELY APPROVING THESE GOALS. THE BOARD OF TRUSTEES DETERMINES BONUSES FOR THE FOLLOWING POSITION: PRESIDENT/CEO. THE BOARD OF TRUSTEES THEN PARTNERS WITH THE PRESIDENT/CEO TO DETERMINE BONUSES FOR THE FOLLOWING POSITIONS: CFO, DIRECTOR OF HEALTH SERVICES, AND DIRECTOR OF MARKETING. THE PRESIDENT/CEO PARTNERS WITH THE DIRECTOR OF HEALTH SERVICES TO ISSUE THE BONUS FOR THE DIRECTOR OF NURSING. THE PRESIDENT/CEO DETERMINES THE BONUSES FOR THE DIRECTOR OF CAMPUS OPERATIONS, THE DIRECTOR OF DINING SERVICES, THE DIRECTOR OF DUNWOODY AT HOME, AND THE DIRECTOR OF HUMAN RESOURCES. BONUS DECISIONS (INCLUDING CALCULATIONS) AND APPROVALS ARE DOCUMENTED IN THE EMPLOYEE'S PERSONNEL FILE AND/OR THE OFFICIAL MINUTES. ALL BONUSES ARE REPORTED IN W-2 COMPENSATION. THE 2024 BONUSES FOR THOSE LISTED ON FORM 990, PART VII, SECTION A, LINE 1 ARE AS FOLLOWS: MAUREEN CASEY: $71,709 JOHN DUBYK: $8,977 CURTIS SAYERS: $30,104 BROCK NICHOLS: $15,143 JULIA MCCARTHA: $16,092 A DELAWARE COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY 231997311 NONEAVAIL 2020-07-30 64395000 REFINANCE 2013 BONDS AND FUND EXPANSION/IMPROVEMENT/RENOVATION PROJECTS 0 0 0 A 5477274 60609754 483215 29534532 30592007 1 0 0 1 A 0 0 0 0 0 0 1 A 0 1 0 0 1 0 0 0 1 A 1 SCHEDULE K, PART II, PROCEEDS: PROCEEDS OF $59,695,952 INCLUDE $28,620,730 IN 2020A PROJECT COSTS IN 2020, 2021, 2022 AND 2023 $30,592,006 IN REFUNDING PREVIOUSLY OUTSTANDING BONDS, AND $483,215 OF ISSUANCE COSTS. $2,628,367 REMAIN AVAILABLE TO DRAW ON THE 2020A BONDS AS OF DECEMBER 31, 2024. FORM 990, PART III, LINE 4A, DESCRIPTION OF PROGRAM SERVICE: SENIOR LIVING - DUNWOODY VILLAGE IS A CONTINUING CARE RETIREMENT COMMUNITY THAT PROVIDES CARE FOR RESIDENTIAL LIVING, PERSONAL CARE AND SKILLED NURSING AND MEDICAL CARE TO ITS ELDERLY RESIDENTS/PATIENTS. DUNWOODY CONTINUES TO PROVIDE AIDE TO RESIDENTS BY SUBSIDIZING THOSE THAT EXPERIENCE FINANCIAL HARDSHIP. THIS AIDE IS FUNDED FROM BOTH ENDOWMENT FUNDS AND THE OPERATING BUDGET OF DUNWOODY. FORM 990, PART III, LINE 4B, DESCRIPTION OF PROGRAM SERVICE: FINANCIAL SUPPORT - A NUMBER OF RESIDENTS ARE SUBSIDIZED THROUGH A TRUST FUND AND DONATIONS. THIS FUND PROVIDES RESIDENTIAL SERVICES AND AMENITIES AS WELL AS HEALTHCARE SERVICES TO AGE-QUALIFIED INDIVIDUALS. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THE OFFICERS OF THE CORPORATION AND OTHER TRUSTEES THAT MAY BE NAMED TO THE COMMITTEE BY THE CHAIR. THE EXECUTIVE COMMITTEE: (A) SHALL HAVE AND EXERCISE THE AUTHORITY OF THE BOARD OF TRUSTEES IN THE MANAGEMENT OF THE BUSINESS OF THE CORPORATION AND SHALL: (I) ACT AS AN ETHICS COMMITTEE WHEN NEEDED TO DEVELOP POLICIES AND GUIDELINES FOR HANDLING OF ETHICAL ISSUES AND REVIEW AND GIVE CONSULTATION INVOLVING ETHICAL DIFFICULTIES. (II) CONDUCT PERFORMANCE REVIEW OF PRESIDENT CHIEF EXECUTIVE OFFICER. (III) MONITOR EFFECTIVENESS AND APPROVE INCENTIVE COMPENSATION OF EMPLOYEES UNDER INCENTIVE COMPENSATION PROGRAMS. (IV) REVIEW AND RECOMMEND TO THE BOARD CHANGES TO THE HUMAN RESOURCES POLICY AND BENEFIT PLANS OF THE CORPORATION. (V) SUCH OTHER DUTIES AND FUNCTIONS AS MAY BE ASSIGNED BY THE BOARD. (B) THE EXECUTIVE COMMITTEE, HOWEVER, SHALL NOT HAVE ANY POWER OR THE AUTHORITY AS TO THE FOLLOWING: (I) THE FILLING OF VACANCIES IN THE BOARD OF TRUSTEES. (II) THE ADOPTION, AMENDMENT OR REPEAL OF (THE) BYLAWS OF THE CORPORATION. (III) THE AMENDMENT OR REPEAL OF ANY RESOLUTION OF THE BOARD. (IV) ACTION ON MATTERS ASSIGNED BY (THE) BYLAWS OR RESOLUTION OF THE BOARD OF TRUSTEES TO ANOTHER COMMITTEE OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED ANNUALLY BY AN INDEPENDENT ACCOUNTING FIRM IN ACCORDANCE WITH IRS REQUIREMENTS. A COMPLETE COPY OF THE RETURN IS REVIEWED BY MANAGEMENT AND SHARED WITH THE BOARD OF DIRECTORS PRIOR TO FILING. THE ORGANIZATION FOLLOWS A FORMAL REVIEW PROCESS TO ENSURE ACCURACY AND TRANSPARENCY, AND ANY QUESTIONS OR COMMENTS FROM THE BOARD ARE ADDRESSED BEFORE SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C DUNWOODY VILLAGE REQUIRES THAT EACH TRUSTEE, OFFICER, EMPLOYEE AND MEMBER OF THE CLINICAL STAFF CONDUCT THEIR AFFAIRS IN AN ETHICAL MANNER AND IN A WAY THAT AVOIDS CONFLICTS OF INTEREST. ANY POTENTIAL CONFLICT OF INTEREST THAT THE MEMBERS OF DUNWOODY VILLAGE AND ITS RELATED PARTIES MAY HAVE IS DISCLOSED IN WRITING TO THE CORPORATE COMPLIANCE OFFICER. THE CORPORATE COMPLIANCE OFFICER IS RESPONSIBLE FOR OVERSEEING THIS PROCESS. IF A CONFLICT OF INTEREST SHOULD ARISE FROM A VOTING BOARD MEMBER, THAT BOARD MEMBER WOULD BE PROHIBITED FROM VOTING ON THOSE SPECIFIC CONFLICTING MATTERS. USE OF POSITION TO SECURE ANY SPECIAL DISCOUNT OR OTHER FAVORABLE TREATMENT FROM ANY PERSON OR ORGANIZATION WITH WHICH DUNWOODY VILLAGE CONDUCTS OR IS SEEKING TO DO BUSINESS WITH IS PROHIBITED. CONFLICT OF INTEREST POLICY IS REGULARLY REVIEWED AND SIGNED OFF ON, INCLUDING BOARD MEMBERS ON AN ANNUAL BASIS. THE CONFLICT OF INTEREST IS CONDUCTED BY FRIENDS SERVICE ALLIANCE AS THE COMPLIANCE OFFICER. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMPENSATION PHILOSOPHY APPLIES TO THE PRESIDENT/CEO, OTHER OFFICERS AND ANY KEY EMPLOYEES. THE EXECUTIVE COMPENSATION PHILOSOPHY IS TO MAINTAIN A PACKAGE OF SALARY AND BENEFITS THAT WILL ENSURE THAT DUNWOODY VILLAGE WILL CONSISTENTLY ATTRACT AND RETAIN COMPETENT EXECUTIVE MANAGEMENT. AT LEAST EVERY OTHER YEAR SALARY AND BENEFITS PAID BY SIMILAR ORGANIZATIONS WILL BE REVIEWED THROUGH WAGE AND BENEFITS SURVEYS BY THE HUMAN RESOURCES DIRECTOR. THE HUMAN RESOURCES DIRECTOR WILL ADVISE THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES HOW THE EXECUTIVE COMPENSATION COMPARES WITH THAT BEING PAID BY SIMILAR ORGANIZATIONS FOR SIMILAR POSITIONS. EMPLOYEE COMPENSATION IS ALSO REVIEWED AND COMPARED WITH NATIONAL AND STATE ASSOCIATIONS WAGE SURVEYS OF SIMILAR CCRC ENTITIES. FOR OTHER OFFICER AND KEY EMPLOYEE POSITIONS THE PRESIDENT/CEO ALSO WORKS WITH THE EXECUTIVE COMMITTEE AND COMPARABILITY DATA PULLED BY THE HUMAN RESOURCES DIRECTOR TO DETERMINE APPROPRIATE COMPENSATION. REVIEW OF THE PRESIDENT/CEO COMPENSATION IS COMPLETED ANNUALLY BY THE BOARD OF TRUSTEES. REVIEW OF 2024 PERFORMANCE AND COMPENSATION OF THE PRESIDENT/CEO OCCURED IN MARCH 2025. THE EXECUTIVE COMMITTEE HAD A MEETING TO DISCUSS 2024 PERFORMANCE AND COMPENSATION OF THE DIRECTOR OF HEALTH SERVICES, DIRECTOR OF MARKETING, AND THE PRESIDENT/CEO IN MARCH 2024. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE INCLUDED IN THE DUNWOODY ANNUAL REPORT BOOKLET. THE CONFLICT OF INTEREST POLICY AND GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF INTEREST RATE SWAP 927,915. CHANGE IN INVESTMENT IN AFFILIATE 623,496. GAIN (LOSS) ON DISPOSAL OF PROPERTY AND EQUIPMENT -22,991. DUNWOODY LONG TERM CARE SERVICES 3500 WEST CHESTER PIKE NEWTOWN SQUARE PA 19073 SERVICES FOR AGING POPULATION PA 60516 1023472 DUNWOODY VILLAGE INC THE DUNWOODY TRUST 3500 WEST CHESTER PIKE NEWTOWN SQUARE PA 19073 TRUST FOR CHARITABLE SERVICES PROVIDED TO AGING RESIDENTS PA 555050 4794467 DUNWOODY VILLAGE INC DUNWOODY ALLIED SERVICES INC 3500 WEST CHESTER PIKE NEWTOWN SQUARE PA 19073 232854206 HOME CARE SERVICES PA 501(C)(3) LINE 12A, I DUNWOODY VILLAGE INC 1 0 0 0 0 0 0 0 0 0 1 0 1 0 1 1 0 1 1 0