2015-11-03T08:55:54-06:00 2014-12-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 1650 MARKET STREET SUITE 4500 PHILADELPHIA PA 19103 990 2014-01-01 521654803 WESTMINSTER PRESBYTERIAN RETIREMENT COMMUNITY INC WEST 7036439711 12191 CLIPPER DRIVE LAKE RIDGE VA 22192 JIM HAEGER CONTROLLER 7036439711 2015-10-29 1 JULIUS GREEN CPA JD P00350393 2159720701 2014 2016-04-25 22:37:26Z WESTMINSTER AT LAKE RIDGE LYNN O'CONNOR 5121 BROAD BRANCH RD NW WASHINGTON DC 20008 24909337 0 X WWW.WLRVA.ORG X 1993 VA PROVIDE QUALITY CONTINUING CARE SERVICES TO OLDER ADULTS IN PRESBYTERIAN-AFFILIATED ORGANIZATION. 14 14 354 257 0 0 178172 51052 19711093 21656858 342169 432509 375433 364869 20606867 22505288 0 5480 0 0 9372344 9877787 0 0 0 11160423 11333243 20532767 21216510 74100 1288778 48764716 50472583 90678242 90896730 -41913526 -40424147 X WESTMINSTER INGLESIDE WILL EXCEL IN PROVIDING DISTINCTIVE AND SUSTAINABLE RESIDENTIAL SETTINGS WHERE ACTIVE SENIORS LIVE IN VIBRANT, CARING, AND SPIRITUALLY RICH COMMUNITIES, AND WHERE THEY CAN RELY ON CONTINUING WELLNESS AND HEALTHCARE SERVICES FOR THEMSELVES AND THEIR NEIGHBORS. 0 0 18885391 5480 21656858 WESTMINSTER PRESBYTERIAN RETIREMENT COMMUNITY, INC., (WESTMINSTER) THROUGH ITS GOVERNANCE, MANAGEMENT AND RESIDENTS, IS A COMMUNITY BASED IN CHRISTIAN VALUES AND PRINCIPLES, MEETING THE NEEDS OF THE ELDERLY, AND CARING FOR EACH OTHER IN A LOVING AND COMPASSIONATE WAY. WESTMINSTER IS AFFILIATED WITH THE PRESBYTERIAN CHURCHES CONSTITUTING THE NATIONAL CAPITAL PRESBYTERY OF THE PRESBYTERIAN CHURCH (USA) AND OTHER CHURCHES THAT VOLUNTARILY SUPPORT WESTMINSTER AND ITS ACTIVITIES. WESTMINSTER OFFERS A BROAD RANGE OF FACILITIES AND SERVICES THAT PROVIDE COMFORTABLE RESIDENTIAL AND PROFESSIONAL HEALTH CARE FACILITIES, TAILORED TO ELDERLY PERSONS OF VARIOUS PHYSICAL, SOCIAL, EMOTIONAL, SPIRITUAL, AND ECONOMIC MEANS. LOCATED IN LAKE RIDGE, VIRGINIA, WESTMINSTER COMPRISES 235 APARTMENTS AND COTTAGES, 46 ASSISTED LIVING BEDS AND 60 SKILLED NURSING CARE BEDS. IN THE HEALTH CARE FACILITIES, SPECIAL EMPHASIS IS PLACED ON THE EMOTIONAL WELL-BEING OF THE RESIDENTS AND FAMILIES DURING DIFFICULT PERIODS IN THEIR LIVES, AND HOSPICE CARE IS AVAILABLE. WESTMINSTER OFFERS BEREAVEMENT, SUPPORT COUNSELING AND SUPPORT GROUPS FOR RESIDENTS, FAMILIES AND STAFF, INCLUDING REFERRAL SERVICES. WESTMINSTER SEEKS TO ENSURE THE HIGHEST DEGREE OF RESIDENT SATISFACTION AND QUALITY OF LIFE. WESTMINSTER STRIVES TO ENSURE RESIDENT INDEPENDENCE AND INDIVIDUALITY WHILE CULTIVATING A SENSE OF COMMUNITY, OPEN COMMUNICATION AND MUTUAL RESPECT. PROGRAMMING IS AVAILABLE TO ENABLE AND ENCOURAGE RESIDENT PARTICIPATION IN ALL AREAS OF RESIDENT WELLNESS AND MANAGEMENT DECISION MAKING. WESTMINSTER HAS ESTABLISHED A RESIDENT SUPPORT FUND TO PROVIDE CONFIDENTIAL FINANCIAL ASSISTANCE TO RESIDENTS UNDER CERTAIN CIRCUMSTANCES. IT IS WESTMINSTER'S POLICY TO PROVIDE, SUBJECT TO AVAILABILITY OF FUNDS, ASSISTANCE TO A RESIDENT BY SUBSIDIZING PART OF HIS OR HER MONTHLY FEE, WHERE THE FINANCIAL RESOURCES OF THE RESIDENT, THROUGH NO FAULT OF THEIR OWN, HAVE BEEN DEPLETED AND THEY ARE UNABLE TO PAY.VOLUNTEERS ARE ESSENTIAL TO THE FULFILLMENT OF WESTMINSTER'S MISSION. WESTMINSTER IS GOVERNED BY A VOLUNTEER, COMMUNITY-BASED BOARD OF DIRECTORS. RESIDENTS VOLUNTEER BOTH WITHIN WESTMINSTER AND IN THE BROADER COMMUNITY. RESIDENTS MAINTAIN A RESIDENT ASSOCIATION WITH A VARIETY OF COMMITTEES THAT FOSTER COMMUNITY AND ENHANCE THE OVERALL QUALITY OF THE LIVES OF RESIDENTS. OUTSIDE FAMILY AND FRIENDS VOLUNTEER AND PROVIDE FELLOWSHIP. DURING 2014, CUMULATIVE RECORDING OF CONTRIBUTIONS AT WESTMINSTER INDICATES RESIDENTS PROVIDED 30,970 HOURS OF VOLUNTEER HOURS. THESE HOURS WERE LOGGED AS 197 VOLUNTEERS WENT ABOUT GIVING BACK TO THE COMMUNITY THROUGHOUT THE YEAR. APPROXIMATELY 60 VOLUNTEERS FROM THE GREATER COMMUNITY CONTRIBUTED OVER 2,000 HOURS TO THE LIFE ENRICHMENT OF OUR RESIDENTS. WESTMINSTER RESIDENTS HAVE ESTABLISHED A SCHOLARSHIP FUND TO PROVIDE GRANTS TO STUDENTS WHO GRADUATE HIGH SCHOOL, ARE CONTINUING THEIR HIGHER EDUCATION, AND WHO WORK AT WESTMINSTER.OVER 20 OUTSIDE ORGANIZATIONS COME TO WESTMINSTER FOR FUNCTIONS. LAST YEAR APPROXIMATELY $52,000 WAS DONATED BY WESTMINSTER TO MAKE THESE EVENTS HAPPEN IN SUPPORT OF COMMUNITY GROUPS LIKE THE ROTARY CLUB, THE LION'S CLUB, AND THE PRINCE WILLIAM AREA AGENCY ON AGING AND THE BOYS AND GIRLS CLUB.WESTMINSTER AT LAKE RIDGE RESIDENTS AND STAFF VISIT ROCKLEDGE ELEMENTARY SCHOOL ONCE A MONTH TO MENTOR KINDERGARTENERS WHILE THEY READ AND PERFORM MATH ACTIVITIES. THE RESIDENTS ALSO HELP SORT FOOD ITEMS AT A LOCAL HOMELESS SHELTER IN MANASSAS.THE CORPORATION EXTENDS CHARITY CARE AND OTHER SUPPORT TO RESIDENTS, WHO MEET CERTAIN CRITERIA UNDER ITS BENEVOLENT CARE POLICY AND ARE UNABLE TO PAY FOR SERVICES, AT ALL LEVELS OF CARE AS NEEDED AND WHEN APPROPRIATE WITHOUT CHARGE OR AT AMOUNTS LESS THAN ITS ESTABLISHED RATES. BECAUSE THE CORPORATION DOES NOT PURSUE COLLECTION OF AMOUNTS DETERMINED TO BE BENEVOLENT CARE, THEY ARE NOT REPORTED AS RESIDENT SERVICE REVENUES.THE CORPORATION MAINTAINS RECORDS TO IDENTIFY AND MONITOR THE LEVEL OF CHARITY CARE IT PROVIDES. THE COSTS ASSOCIATED WITH THE CHARITY CARE SERVICES PROVIDED ARE ESTIMATED BY APPLYING A COST-TO-CHARGE RATIO TO THE AMOUNT OF GROSS UNCOMPENSATED CHARGES FOR THE PATIENTS RECEIVING CHARITY CARE. THE LEVEL OF CHARITY CARE PROVIDED BY THE CORPORATION AMOUNTED TO APPROXIMATELY $491,814 INCLUDING COSTS RELATED TO THE MEDICAID PROGRAM OF APPROXIMATELY $402,318 AND $51,052 OF SUPPORT PROVIDED BY THE FOUNDATION DURING 2014. 18885391 1 1 0 1 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 1 57 0 1 354 1 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 VA X JIM HAEGER CONTROLLER 2025963132 5121 BROAD BRANCH RD NW WASHINGTON DC 20008 DALE CLARK BOARD MEMBER 1.00 7.00 X 0 0 0 MORGAN DOOLITTLE III CHAIR 0.50 1.00 X X 0 0 0 JAN FELDMAN BOARD MEMBER 0.50 1.00 X 0 0 0 JERRY HOPKINS BOARD MEMBER 0.00 2.00 X 0 0 0 EDWARD KELLEY BOARD MEMBER 1.00 2.00 X 0 0 0 KARL MATTISON BOARD MEMBER 4.00 2.00 X 0 0 0 WILLIAM LEAHY BOARD MEMBER 0.50 1.00 X 0 0 0 RUDY COHEN BOARD MEMBER 1.00 2.00 X 0 0 0 BETH DAVIDSON SECRETARY 1.00 2.00 X X 0 0 0 RICHARD RIEGEL VICE CHAIR 1.00 3.00 X X 0 0 0 JANE CAMPBELL BOARD MEMBER 3.00 1.00 X 0 0 0 ROBYN STONE BOARD MEMBER 0.50 1.00 X 0 0 0 SHELLEY JENNINGS BOARD MEMBER 1.00 2.00 X 0 0 0 PETE WILLSON BOARD MEMBER 1.00 2.00 X 0 0 0 ROBERT FRI CHAIRMAN (RESIGNED OCTOBER 31, 2014) 5.00 10.00 X X 0 0 0 CHARLES PETTY SECRETARY (RESIGNED MARCH 31, 2014) 0.50 1.00 X X 0 0 0 LYNN O'CONNOR PRESIDENT 12.00 28.00 X 0 346822 28051 YORAM TANAY CFO 12.00 28.00 X 0 307317 34245 ELIZABETH BUSH EXECUTIVE DIRECTOR 40.00 0.00 X 176287 0 1397 DUSANKA DELOVSKA-TRAKOVA CIO 13.30 26.60 X 0 128309 6059 MONIQUE ELIEZER VP SALES MKTG & STRATEGY 13.30 26.60 X 0 326187 33266 KIMBERLY ANDREADIS DIRECTOR OF MARKETING 40.00 0.00 X 142126 0 1147 SUSAN HADEKA DIRECTOR OF NURSING 40.00 0.00 X 108537 0 23692 VICTORIA PAYLOR VP HUMAN RESOURCES 40.00 0.00 X 123527 0 13754 CYNTHIA FITHIAN MARKETING EXECUTIVE 40.00 0.00 X 127068 0 10549 677545 1108635 152160 5 0 1 0 FLAGSHIP REHABILITATION 157 BALTIMORE STREET CUMBERLAND MD 21502 OCCUP., PHYSICAL & SPEECH THERAPY 1057720 OMNICARE INC PO BOX 78000 DETROIT MI 48278 PHARMACY PROVIDER 320796 PARENTEBEARD LLC PO BOX 7398 MADISON WI 537077398 AUDITING SERVICES 136000 3 51052 51052 RESIDENT REVENUE 623000 21656858 21656858 21656858 444749 444749 2391809 2404049 -12240 -12240 -12240 SPECIAL EVENTS 623000 94487 94487 GUEST ROOM/GUEST MEALS 623000 86206 86206 CAFE/DELI 623000 51243 51243 132933 132933 364869 22505288 21656858 0 797378 5480 5480 177684 160755 16929 7470439 6645393 825046 69515 61900 7615 1437042 1117953 319089 723107 661501 61606 481296 481296 47659 47659 53378 53378 195 195 55329 55329 695608 565879 129729 422880 417848 5032 467075 385284 81791 72600 1834 70766 3661108 3658864 2244 51182 39537 11645 1985 32 1953 667 667 1772473 1772473 115031 115031 FOOD EXPENSES 1485712 1485712 THERAPY EXPENSES 1122815 1122815 MEDICAL SUPPLIES 628474 628474 BAD DEBT EXPENSE 114705 114705 83071 38285 44786 21216510 18885391 2331119 0 3536664 7233769 2993595 1119049 161313 130965 66909560 40565561 26756268 26343999 14334500 14567842 194131 151810 788245 925149 48764716 50472583 2586638 2265855 17271826 17955671 38180000 36245000 5872 6785 32633906 34423419 90678242 90896730 X -43204519 -41856653 1290993 1432506 -41913526 -40424147 48764716 50472583 X 1288778 63697 136904 X 0 1 X 1 0 X 79937 114266 178172 51052 423427 18448955 17707884 18454449 19711093 21656858 95979239 364830 318091 320710 295821 1299452 18448955 18152651 18886806 20209975 22003731 97702118 0 0 0 97702118 420282 690284 376025 443546 44749 1974886 420282 690284 376025 443546 44749 1974886 6647 45632 54723 69049 176051 18869237 18849582 19308463 20708244 22117529 99853055 0.97850 0.97450 0.01980 0.02440 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2011 AMOUNT: $ 6,647. 2012 AMOUNT: $ 1,013. 2013 AMOUNT: $ 10,520. 2014 AMOUNT: $ 14,670. EMPLOYEE MEALS - 2012 AMOUNT: $ 33,607. 2013 AMOUNT: $ 39,958. 2014 AMOUNT: $ 48,979. POOL INCOME - 2012 AMOUNT: $ 6,298. APPLICATION FEES - 2012 AMOUNT: $ 4,714. 2013 AMOUNT: $ 4,245. 2014 AMOUNT: $ 5,400. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 195 195 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. 0 1 X 7282832 7282832 52812592 35419173 17393419 6526192 5146388 1379804 287944 287944 26343999 DEPOSITS 338206 DUE TO AFFILIATES 129145 REFUNDABLE ENTRANCE FEES 33956068 34423419 X 22650560 63697 136904 200601 22449959 55329 55329 22505288 21161181 0 21161181 55329 55329 21216510 PART IV, LINE 2B: THE ORGANIZATION HOLDS FUNDS FOR RESIDENTS WHO ARE NOT CAPABLE OF HANDLING THEIR OWN FINANCES. RESIDENTS CAN SIGN UP TO HAVE THEIR MONTHLY INCOME DEPOSITED IN THE RESIDENT FUND MANAGEMENT SERVICE ACCOUNT. RESIDENTS' MONHTLY BILLS ARE PAID FROM THIS ACCOUNT. NATIONAL DATACARE IS USED AS THE RESIDENT FUND MANAGEMENT SERVICE TO TRACK AND REPORT THE ACTIVITY. PART X, LINE 2: THE CORPORATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING 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. THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN EITHER 2014 OR 2013. THE CORPORATION'S FEDERAL RETURNS OF ORGANIZATION EXEMPT FROM INCOME TAX FOR THE YEARS ENDED DECEMBER 31, 2013, 2012, AND 2011 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 2D - OTHER ADJUSTMENTS: INCREASE IN VALUE OF INVESTMENT IN FOUNDATION 136,904. 1 WESTMINSTER INGLESIDE PRESBYTERIAN FOUNDATION 5121 BROAD BRANCH RD NW WASHINGTON DC 20008 541949766 501(C)(3) 5480 GENERAL OPERATING SUPPORT 1 PART I, LINE 2: THE ASSISTANCE IS IN THE FORM OF REIMBURSED EXPENSES FOR A RELATED ENTITY. ALL ACCOUNTING FUNCTIONS ARE PERFORMED ON A CONSOLIDATED BASIS AND NO FURTHER MONITORING IS NECESSARY. X 1 1 X X X X 0 1 0 0 0 0 0 1 0 LYNN O'CONNOR PRESIDENT 0 296722 0 50100 0 0 0 24940 0 3111 0 374873 0 0 YORAM TANAY CFO 0 256317 0 51000 0 0 0 18392 0 15853 0 341562 0 0 ELIZABETH BUSH EXECUTIVE DIRECTOR 176287 0 0 0 0 0 0 0 1397 0 177684 0 0 0 MONIQUE ELIEZER VP SALES MKTG & STRATEGY 0 326187 0 0 0 0 0 10123 0 23143 0 359453 0 0 PART I, LINE 1A CYNTHIA FITHIAN LIVED IN A HOUSING UNIT AS PART OF HER COMPENSATION PACKAGE. SHE PAID $300 MONTHLY RENT WHICH WAS INCLUDED IN HER W-2. PART I, LINE 4B LYNN O'CONNOR PARTICIPATED IN A NON-QUALIFIED DEFERRED COMPENSATION PLAN FOR WHICH $14,813 WAS CONTRIBUTED IN 2014. YORAM TANAY ALSO PARTICIPATED IN THE SAME PLAN, WITH A $13,037 NON-VESTED CONTRIBUTION FOR THE YEAR. PART I, LINE 7 EXECUTIVES LYNN O'CONNOR, THE PRESIDENT AND CEO, AND YORAM TANAY, THE CFO, RECEIVED BONUSES AT THE DISCRETION OF THE BOARD OF DIRECTORS. THE BONUSES WERE BASED ON SET GOALS SUCH AS THE COMMUNITIES ACHIEVING THEIR BOND COVENANTS. A INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF PRINCE WILLIAM 521325659 741756BQ2 2006-11-02 45145093 REFUNDING ISSUE 0 0 0 A 8900093 45145093 898539 44246554 2006 1 0 1 1 A 0 0 0 1 0 0 0 0 1 A 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF PRINCE WILLI DATE THE REBATE COMPUTATION WAS PERFORMED: 12/31/2013 PART IV, LINE 2C: A REBATE CALCULATION WAS PERFORMED ON DECEMBER 31, 2013 BY AN OUTSIDE CONSULTANT SPECIALIZING IN THE CALCULATIONS AND DOCUMENTATION WAS PROVIDED TO THE ORGANIZATION THAT NO REBATE WAS DUE. THE NEXT REBATE CALCULATION IS DUE TO BE PERFORMED IN 2018. HARRY E ROGOFF SPOUSE OF KEY EMPLOYEE MONIQUE ELIEZER, VP SALES, MARKETING AND STRATEGY 53668 CONSULTING SERVICES AT INGLESIDE AT HOME. 0 FORM 990, PART VI, SECTION A, LINE 1 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 A, LINE 6 WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES, INC. (45-3825159) IS THE SOLE MEMBER OF THE FILING ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF THE PARENT, WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES, INC. (45-3825159), HOLDS THE POWER TO ELECT, APPOINT, AND REMOVE MEMBERS OF THE ORGANIZATION'S BOARD OF FORM 990, PART VI, SECTION A, LINE 7B WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES, INC. THE PARENT ORGANIZATION, HAS THE POWER TO ACT ON BEHALF OF THE ORGANIZATION AS WELL AS HAVING THE POWER TO DEFINE THE MISSION, POLICIES, AND RETAINING, EVALUATING, AND SETTING COMPENSATION FOR THE PRESIDENT/CEO. IT ALSO HAS THE RIGHT TO DELEGATE ANY OF ITS POWERS TO THE OFFICERS OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11 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 PROCESSES INCLUDE 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 USED AN INDEPENDENT COMPENSATION CONSULTANT, RODEGHERO CONSULTING GROUP, 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, WHICH THEN GOES TO THE BOARD OF DIRECTORS FOR APPROVAL. 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 XI, LINE 9: INCREASE IN VALUE OF INVESTMENT IN FOUNDATION 136,904. INGLESIDE PRESBYTERIAN RETIREMENT COMMUNITY 3050 MILITARY ROAD WASHINGTON DC 20015 530128590 RESIDENTIAL HEALTH CARE DC 501(C)(3) LINE 9 WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES INC 0 KING FARM PRESBYTERIAN RETIREMENT COMMUNITY 701 KING FARM BLVD ROCKVILLE MD 20850 202004162 RESIDENTIAL HEALTH CARE MD 501(C)(3) LINE 9 WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES INC 0 WESTMINSTER INGLESIDE PRESBYTERIAN FOUNDATION 5121 BROAD BRANCH ROAD WASHINGTON DC 20008 541949766 SUPPORTING ORGANIZATION VA 501(C)(3) LINE 11A, I WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES INC 0 WESTMINSTER INGLESIDE KING FARM RETIREMENT COMMUNITIES INC 5121 BROAD BRANCH ROAD WASHINGTON DC 20008 453825159 SUPPORTING ORGANIZATION DC 501(C)(3) LINE 11B, II 0 0 1 1 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0