2014-02-14T14:26:18-06:00 2013-03-31 410746749 CLIFTONLARSONALLEN LLP 1301 W 22ND ST STE 1100 OAK BROOK IL 60523 990 2012-04-01 362167832 PRESBYTERIAN HOMES PRES 8474924859 3200 GRANT STREET EVANSTON IL 60201 TODD F SWORTZEL 8474924859 2014-02-06 1 ROBERT J NOWAK CPA MST P00527435 6305738600 2012 2015-11-30 17:44:51Z MARK HAVRILKA 3200 GRANT STREET EVANSTON IL 60201 105080869 0 X WWW.PRESBYTERIANHOMES.ORG X 1904 IL PRESBYTERIAN HOMES IS AN INDEPENDENT, NOT-FOR-PROFIT CORPORATION PROVIDING THE HIGHEST LEVEL OF QUALITY RESIDENTIAL COMMUNITIES, HEALTH-CARE PROGRAMS, AND SERVICES FOR OLDER ADULTS FROM DIVERSE BACKGROUNDS. THROUGH ITS PROGRAMS AND ACTIVITES, PRESBYTERIAN HOMES SEEKS TO EMBODY THE VALUES OF THE CHRISTIAN TRADITION FOR PERSONS OF ALL FAITHS BY ATTENDING TO THEIR PHYSICAL, INTELLECTUAL, SOCIAL, EMOTIONAL, AND SPIRITUAL NEEDS. THROUGH THE GENEVA FOUNDATION, PRESBYTERIAN HOMES ASSISTS OLDER ADULTS WITH LIMITED FINANCIAL RESOURCES BY OFFERING A COMPREHENSIVE CONTINUUM OF CARE AND NURTURING ENVIRONMENT, PRESBYTERIAN HOMES ENCOURAGES OLDER ADULTS TO EXPERIENCE THE FULLNESS OF LIFE IN COMMUNITY WITH DIGNITY, JOY, AND THE MAXIMUM LEVEL OF INDEPENDENCE THEIR HEALTH WILL ALLOW. 14 14 1508 215 0 0 6245515 8709052 93650232 92549268 2815857 1762292 1173861 1316657 103885465 104337269 0 0 0 0 55807530 54572509 0 0 0 46983207 45957837 102790737 100530346 1094728 3806923 516053900 529475888 341261613 350209748 174792287 179266140 X PRESBYTERIAN HOMES IS AN INDEPENDENT, NOT-FOR-PROFIT CORPORATION PROVIDING THE HIGHEST LEVEL OF QUALITY RESIDENTIAL COMMUNITIES, HEALTH-CARE PROGRAMS, AND SERVICES FOR OLDER ADULTS FROM DIVERSE BACKGROUNDS. THROUGH ITS PROGRAMS AND ACTIVITES, PRESBYTERIAN HOMES SEEKS TO EMBODY THE VALUES OF THE CHRISTIAN TRADITION FOR PERSONS OF ALL FAITHS BY ATTENDING TO THEIR PHYSICAL, INTELLECTUAL, SOCIAL, EMOTIONAL, AND SPIRITUAL NEEDS. THROUGH THE GENEVA FOUNDATION, PRESBYTERIAN HOMES ASSISTS OLDER ADULTS WITH LIMITED FINANCIAL RESOURCES BY OFFERING A COMPREHENSIVE CONTINUUM OF CARE AND NURTURING ENVIRONMENT, PRESBYTERIAN HOMES ENCOURAGES OLDER ADULTS TO EXPERIENCE THE FULLNESS OF LIFE IN COMMUNITY WITH DIGNITY, JOY, AND THE MAXIMUM LEVEL OF INDEPENDENCE THEIR HEALTH WILL ALLOW. 0 0 50161688 48215729 WESTMINSTER PLACE, LAKE FOREST PLACE AND THE MOORINGS ARE NOT-FOR PROFIT INDEPENDENT LIVING, CONTINUING CARE RETIREMENT COMMUNITIES CURRENTLY SERVING 898 INDEPENDENT LIVING RESIDENTS AND 141 ASSISTED LIVING RESIDENTS. 16724251 31391166 PRESBYTERIAN HOMES HEALTH CARE CENTERS PROVIDE INTERMEDIATE AND SKILLED NURSING FOR BOTH SHORT AND LONG TERM STAYS. RESPITE, REHABILITATION, AND PROGRAMS TO CARE FOR THOSE WITH ALZHEIMER'S DISEASE AND OTHER COGNITIVE IMPAIRMENTS ARE ALSO AVAILABLE. THE HEALTH CARE CENTERS ARE CURRENTLY SERVING A TOTAL OF 330 RESIDENTS. 7222643 6543924 THE BENEVOLENT PROGRAMS OF PRESBYTERIAN HOMES ARE THE HEART OF OUR MISSION AND IN MANY WAYS, THE SOUL OF OUR COMMUNITY. EACH DAY THEY PROVIDE RESIDENTIAL MEDICAL, SPIRITUAL, AND SOCIAL SERVICES TO OLDER ADULTS IN NEED. THE FELLOWSIP FUND OF PRESBYTERIAN HOMES PROVIDES FUNDING FOR PROGRAMS THAT INCLUDE LIFE CARE, NEIGHBORHOOD HOMES, AND PASTORAL CARE. THE PROGRAMS ARE SERVING 231 RESIDENTS. 6454492 6398449 KING HOME AND 1020 GROVE LOCATIONS OFFER A CONTINUUM OF CARE AT THEIR LOCATION IN DOWNTOWN EVANSTON, INCLUDING INDEPENDENT LIVING AND ASSISTED LIVING UNITS. DURING 2013 HEALTH CARE SERVICES AT KING HOME WERE DISCOUNTINUED AND RESIDENTS WERE MOVED TO WESTMINSTER PLACE. THE TOTAL NUMBER OF RESIDENTS ON THIS CAMPUS IS 94 RESIDENTS. 6454492 6398449 80563074 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 0 1 1 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 1 0 0 0 1 159 0 1508 1 0 0 0 0 0 0 0 0 0 0 X 14 14 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 IL X MARK HAVRILKA 8474924859 3200 GRANT STREET EVANSTON IL 60201 X REV SARAH SARCHET BUTTER 1.00 X 0 0 0 FARIS F CHESLEY 1.00 X 0 0 0 THOMAS A DONAHOE 1.00 X 0 0 0 GEORGE F DROST 1.00 X 0 0 0 STEWART K HUDNUT 1.00 X 0 0 0 GREGORY W HUMMEL 1.00 X 0 0 0 LELAND E HUTCHINSON 1.00 X 0 0 0 EDWARD R JAMES 1.00 X 0 0 0 WALTER KASTEN II 1.00 X 0 0 0 DR DENNIS MURPHY 1.00 X 0 0 0 J MARSHALL PECK 1.00 X 0 0 0 HARLAN STANLEY 1.00 X 0 0 0 NEELE E STEARNS JR 1.00 X 0 0 0 MARK F TOLEDO 1.00 X 0 0 0 TODD F SWORTZEL 22.50 X 428164 0 55697 DR PETER L JAGGARD 37.50 X 289046 0 38545 JOHN BURNS 37.50 X 274412 0 44772 KEITH STOHLGREN 37.50 X 259355 0 63272 MARY E FITZGERALD 37.50 X 235610 0 15670 RICHARD B BERLIN 37.50 X 29556 0 2402 ROBERT E LANDSMAN 33.50 X 217885 0 48165 MARK HAVRILKA 33.50 X 70886 0 14468 DAVID L BENNI 37.50 X 195384 0 61152 ROBERT A WERDAN 37.50 X 188384 0 57399 NADIM M ABI-ANTOUN 37.50 X 169372 0 45704 NANCY TOLAN 37.50 X 160502 0 31291 ANDREW T WISSEL 37.50 X 127305 0 30718 TERESA J BEBOUT 37.50 X 122413 0 32117 PATRICK R GARRICK 37.50 X 174638 0 31985 DR DAVID KUO 37.50 X 220115 0 37657 DR MURRAY SALZMAN 37.50 X 215869 0 35871 MICHAEL DEBARI 37.50 X 180473 0 44218 LINDA L DOTSON 37.50 X 142939 0 16754 KAVORK E HAGOPIAN 37.50 X 133189 0 7846 3835497 0 715703 18 0 1 0 MORRISON MANAGEMENT SPECIALISTS PO BOX 102289 ATLANTA GA 30368 DINING/FOODS SERVICES 6990762 GREENLEAF CABINETS AND CONSTRUCTION 1100 FLORENCE EVANSTON IL 60202 CONSTRUCTION 2327033 AMERISOURCEBERGEN 127550 NETOWRK PLACE CHICAGO IL 60673 PHARMACY SERVICES 1373893 S & S CUSTOM CABINETRY PO BOX 59070 CHICAGO IL 60659 CUSTOM CABINETRY 1035980 ATOMATIC MECHANICAL 3733 N VENTURA DRIVE ARLINGTON HEIGHTS IL 60004 CONSTRUCTION 791962 56 8703310 5742 8709052 RESIDENCY FEES 623990 43582814 43582814 HEALTH CARE FEES 621990 37156881 37156881 DEFERRED ENTRANCE FEE INCOME 900099 11643060 11643060 ADULT DAY CARE 900099 166513 166513 92549268 1027387 1027387 96318 0 96318 96318 96318 734905 0 734905 734905 734905 729000 743600 -14600 -14600 RESIDENT EVENTS 900099 139851 139851 PARKING/GARAGES 900099 138013 138013 GUEST ROOMS-RENTAL 900099 87976 87976 869099 869099 1234939 104337269 92549268 0 3078949 3664900 2565430 1099470 39964237 27974966 11989271 1806827 1264779 542048 6191242 4333869 1857373 2945303 2061712 883591 1036260 1036260 209401 209401 266500 266500 6350218 4445153 1905065 971879 971879 1737927 1216549 521378 641447 449013 192434 69693 48785 20908 3564208 3564208 13931103 13931103 693438 693438 FOOD & DIETARY EXPENSES 4395979 4395979 DRUGS & MED SUPPLIES 4082993 4082993 UTILITIES & TELEPHONE 3923150 3923150 REPAIRS & MAINTENANCE 897861 897861 3185780 2230046 955734 100530346 80563074 19967272 0 5077489 -73154 2177438 2324106 5450025 5137997 3162448 1295878 432843627 178574257 250363286 254269370 114069649 118857755 140757540 142659961 516053900 529475888 10053629 11356244 184031657 192448194 119335000 115805000 27841327 30600310 341261613 350209748 X 71049983 76615477 60438677 58331508 43303627 44319155 174792287 179266140 516053900 529475888 X 3806923 1381185 -714255 X X 0 1 X 1 0 X 54656 402578 637498 346217 5742 1446691 85639716 86868947 89526965 93650233 92549268 448235129 326554 485842 654734 941290 1082326 3490746 86020926 87757367 90819197 94937740 93637336 453172566 0 0 0 453172566 4085836 2272312 2297144 2153280 1123705 11932277 4085836 2272312 2297144 2153280 1123705 11932277 107421 79389 152965 138076 138013 615864 90214183 90109068 93269306 97229096 94899054 465720707 0.97310 0.96180 0.02560 0.03650 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 43304016 28779 1418540 432180 44319155 41742578 1688713 1316155 1443430 43304016 38897675 462376 3233538 851011 41742578 33059515 692658 5966902 821400 38897675 39446717 671909 -7059111 33059515 1.00000 0 1 1 28458621 28458621 359023993 147064351 211959642 45361013 31509906 13851107 254269370 NET ASSETS OF AFFILATE-GENEVA FOUNDATION 140173390 DEFERRED FINANCING FEES 3408937 ENTRANCE FEES RECEIVABLE 1664597 PLEDGES RECEIVABLE-NON CURRENT 100798 INTERCOMPANY RECEIVABLE -2687761 142659961 SAFEKEEPING ACCOUNTS 674737 ENTRANCE FEE DEPOSITS 5751565 ENTRY FEE BENEFIT 1028697 PENSION LIABILITY 10921614 REFUNDABLE DEPOSITS 3542069 INTEREST RATE SWAP LIABILITY 8681628 30600310 X DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE GENEVA FOUNDATION'S PERMANENTLY RESTRICTED FUNDS ARE PRIMARILY FOR THE FUNDING OF THE CHARITABLE SUPPORT FOR PRESBYTERIAN HOMES. THE ORGANIZATION'S FELLOWSHIP FUND ENSURES THAT NO RESIDENT WILL BE ASKED TO LEAVE THE COMMUNITY DUE TO INABILITY TO PAY. IT EXTENDS MEDICAL AND SUPPORTIVE SERVICES TO MAINTAIN THE RESIDENTS SECURITY. HEALTH, DIGNITY AND SELF ESTEEM. THE PERMANENTLY RESTRICTED FELLOWSHIP FUND IS INTENDED TO PROVIDE FOR THE CARE OF RESIDENTS OF PRESBYTERIAN HOMES. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE HOMES AND FOUNDATION ARE NOT-FOR-PROFIT CORPORATIONS EXEMPT FROM INCOME TAXES PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). THE HOMES AND FOUNDATION FOLLOW THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THE HOMES AND FOUNDATION FILE INFORMATIONAL RETURNS AS A TAX-EXEMPT ORGANIZATION. THE INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE INFORMATIONAL RETURNS FOR THE YEARS 2010, 2011, AND 2012 ARE OPEN TO EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. 1 X X X X X 0 0 0 0 0 0 0 0 0 TODD F SWORTZEL 425842 0 0 0 2322 0 39500 0 16197 0 483861 0 0 0 DR PETER L JAGGARD 286634 0 0 0 2412 0 16864 0 21681 0 327591 0 0 0 JOHN BURNS 273602 0 0 0 810 0 17000 0 27772 0 319184 0 0 0 KEITH STOHLGREN 256997 0 0 0 2358 0 36500 0 26772 0 322627 0 0 0 MARY E FITZGERALD 233861 0 0 0 1749 0 11356 0 4314 0 251280 0 0 0 ROBERT E LANDSMAN 217885 0 0 0 0 0 36100 0 12065 0 266050 0 0 0 DAVID L BENNI 192834 0 0 0 2550 0 39500 0 21652 0 256536 0 0 0 ROBERT A WERDAN 187524 0 0 0 860 0 22500 0 34899 0 245783 0 0 0 NADIM M ABI-ANTOUN 169069 0 0 0 303 0 34000 0 11704 0 215076 0 0 0 NANCY TOLAN 160051 0 0 0 451 0 9151 0 22140 0 191793 0 0 0 ANDREW T WISSEL 126846 0 0 0 459 0 8687 0 22031 0 158023 0 0 0 TERESA J BEBOUT 121246 0 0 0 1167 0 21269 0 10848 0 154530 0 0 0 PATRICK R GARRICK 172335 0 0 0 2303 0 20800 0 11185 0 206623 0 0 0 DR DAVID KUO 218206 0 0 0 1909 0 22500 0 15157 0 257772 0 0 0 DR MURRAY SALZMAN 212938 0 0 0 2931 0 10629 0 25242 0 251740 0 0 0 MICHAEL DEBARI 178581 0 0 0 1892 0 22266 0 21952 0 224691 0 0 0 LINDA L DOTSON 139457 0 0 0 3482 0 8183 0 8571 0 159693 0 0 0 A ILLINOIS FINANCE AUTHORITY 861091967 45200BF94 2006-08-17 27135000 REFUND THE FY 1996 B BONDS ISSUED 10/3/96 0 0 0 B ILLINOIS FINANCE AUTHORITY 861091967 45200B6V5 2007-07-25 28000000 REFUND THE FY 1996 B BONDS ISSUED 6/24/99 0 0 0 A 7105000 27135000 459000 26676000 1 0 1 1 B 525000 28000000 225155 1718155 26056690 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 0 1 1 COUNTER PARTY CO LLC 17.000000000000 0 0 0 0 1 B 0 0 0 0 1 1 COUNTER PARTY CO LLC 24.000000000000 0 0 0 0 1 JOHN BURNS HOUSING X 35000 14000 0 1 1 14000 RACHELLE SANCHEZ LANDSMAN FAMILY MEMBER OF ROBERT LANDSMAN 51651 EMPLOYMENT 0 FORM 990, PART VI, SECTION A, LINE 2 THE FOLLOWING DIRECTORS OF PRESBYTERIAN HOMES ALSO SERVE AS DIRECTORS FOR GENEVA FOUNDATION: REV. SARAH SARCHET BUTTER, FARIS F. CHESLEY, THOMAS A. DONAHOE, GEORGE F. DROST, STEWART K HUDNUT, GREGORY W. HUMMEL, LELAND E. HUTCHINSON, EDWARD R. JAMES, WALTER KASTEN II, DR. DENNIS MURPHY, J. MARSHALL PECK, HARLAN STANLEY, NEELE E. STEARNS, JR., AND MARK F. TOLEDO. FORM 990, PART VI, SECTION B, LINE 11 PRESBYTERIAN HOMES AND GENEVA FOUNDATION 990'S WERE PRESENTED TO THE AUDIT COMMITTEE, WHICH ACTS AS A REPRESENTATIVE OF THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. THIS IS ACCOMPLISHED PRIOR TO THE FILING OF THE FORM 990. THE AUDIT COMMITTEE FORWARDS ITS RECOMMENDATION FOR ACCEPTANCE OF THE FORM 990 TO THE BOARD OF DIRECTORS, WHICH ACTS ON THE RECOMMENDATION OF THE AUDIT COMMITTEE. COPIES OF THE FORM 990 ARE MAINTAINED IN THE OFFICE OF THE CEO AND CFO AND MADE AVAILABLE TO ALL BOARD MEMBERS UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C PRESBYTERIAN HOMES AND GENEVA FOUNDATION EMPLOY MULTIPLE PRACTICES TO ENSURE SENIOR STAFF AND MEMBERS OF THE BOARD OF DIRECTORS FOLLOW BEST GOVERNANCE PRACTICES. AN EXTENSIVE CONFLICTS OF INTEREST POLICY WAS ADOPTED IN APRIL 2001, REVISED IN APRIL 2004 AND FURTHER REVISED IN 2011. ALL DIRECTORS AND SENIOR STAFF ARE REQUIRED TO FILE AN ANNUAL STATEMENT RELATED TO CONFLICTS OF INTEREST. IN ACCORDANCE WITH PRESBYTERIAN HOMES' ACCREDITATION BY THE COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES-CONTINUING CARE ACCREDITATION COMMISSION (CARF-CCAC), A CODE OF ETHICS WAS ADOPTED IN APRIL 2007 AND ALL DIRECTORS ARE REQUIRED TO FILE AN ANNUAL STATEMENT CONFIRMING THEIR ACCEPTANCE OF THE CODE. FINALLY, PRESBYTERIAN HOMES ADMINISTERS THE IRS RELATIONSHIP SURVEY TO ALL DIRECTORS AND KEY EMPLOYEES ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE GOVERNANCE COMMITTEE OF PRESBYTERIAN HOMES IS RESPONSIBLE FOR ALL COMPENSATION AND BENEFIT MATTERS FOR SENIOR MANAGEMENT AND KEY EMPLOYEES. THE COMMITTEE REGULARLY ENGAGES TWO EXTERNAL COMPENSATION CONSULTING FIRMS TO ASSIST IN ITS REVIEW OF THE LEVEL OF COMPENSATION, INCENTIVES AND BENEFITS FOR SENIOR EXECUTIVES AND KEY EMPLOYEES. THE COMPENSATION CONSULTANTS ACCUMULATE AND PRESENT TO THE GOVERNANCE COMMITTEE MARKET INFORMATION FOR EACH SENIOR EXECUTIVE POSITION, SUMMARIZE INDIVIDUAL EXECUTIVE COMPENSATION, INCENTIVE AND BENEFITS PACKAGES AND BENCHMARK THAT INFORMTION TO THE INDUSTRY DATA THEY HAVE ACCUMULATED. ANNUALLY, THE ORGANIZATIONS STAFF AND/OR THE BOARD OF DIRECTORS PREPARES PERFORMANCE REVIEWS FOR ALL SENIOR MANAGERS AND KEY EMPLOYEES AND MAKES A RECOMMENDATION TO THE GOVERNANCE COMMITTEE REGARDING COMPENSATION, INCENTIVES AND BENEFITS ADJUSTMENTS. THE GOVERNANCE COMMITTEE CONSIDERS THE PERFORMANCE RECOMENDATION, COMPARISONS OF TOTAL COMPENSATION BY EXECUTIVE TO MARKET COMPENSATION PERCENTILE FOR INDUSTRY EXECUTIVES WITH SIMILAR JOB TITLES AND/OR SKILL SETS, RETENTION NEEDS IN LIGHT OF ORGANIZATIONAL PLANS FOR GROWTH AND EXPANSION, AND ORGANIZATIONAL NEEDS IN TERMS OF MEETING THE CHALLENGES OF THE UNIQUE BUSINESS OF PROVIDING SENIOR CARE SERVICES. THE GOVERNANCE COMMITTEE MAKES A RECOMENDATION REGARDING COMPENSATION AND BENEFITS CHANGES FOR SENIOR MANAGEMENT WHICH IS APPROVED ANNUALLY BY THE FULL BOARD OF DIRECTORS WITHIN THE BUDGET PROCESS. THE GOVERNANCE COMMITTEE PROCEEDINGS ARE CONTEMPORANEOUSLY DOCUMENTED AND MINUTES ARE MAINTAINED AND ON FILE AT THE CORPORATE OFFICE. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST TO THE PUBLIC. CONTACT FOR THE INFORMATION IS THE CHIEF FINANCIAL OFFICER, MARK HAVRILKA AT PRESBYTERIAN HOMES, 3200 GRANT STREET, EVANSTON, IL 60201. THE FINANCIAL STATEMENTS ARE AVAILABLE THROUGH THE ILLINOIS ATTORNEY GENERAL'S OFFICE. FORM 990, PART VII MR. TODD F. SWORTZEL, CHIEF EXCECUTIVE OFFICER ASSIGNS 60 PERCENT OF HIS TIME TO PRESBYTERIAN HOMES AND 40 PERCENT OF HIS TIME TO THE GENEVA FOUNDATION. THE CFO ASSIGNS 10.6 PERCENT OF HIS TIME TO THE GENEVA FOUNDATION. THE FOLLOWING DIRECTORS OF PRESBYTERIAN HOMES ALSO SERVE AS DIRECTORS FOR GENEVA FOUNDATION: REV. SARAH SARCHET BUTTER, FARIS F. CHESLEY, THOMAS A. DONAHOE, GEORGE F. DROST, STEWART K. HUDNUT, GREGORY W. HUMMEL, LELAND E. HUTCHINSON, EDWARD R. JAMES, WALTER KASTEN II, DR. DENNIS MURPHY, J. MARSHALL PECK, HARLAN STANLEY, NEELE E. STEARNS, JR., AND MARK F. TOLEDO. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: NET ASSETS TRANSFERRED TO AFFILIATE -4,321,737. NET ASSETS RELEASED FROM RESTRICTIONS -301,247. CHANGE IN MARKET VALUE OF INTEREST RATE SWAPS -359,109. LETTER OF CREDIT DEFEASANCE EXPENSE -1,324,155. PENSION RELATED CHANGES OTHER THAN NET PERIODIC PENSION COST -1,816,788. CONTRIBUTIONS TO TEMPORARILY AND PERMANENTLY RESTRICTED NET ASSETS 578,000. CHANGE IN NET ASSETS OF GENEVA FOUNDATION 6,830,781. FORM 990, PART XII, LINE 2.C. THE ORGANIZATION HAS NOT CHANGED ITS PROCESS OF OVERSIGHT OF THE AUDIT OR SELECTION OF INDEPENDENT ACCOUNTANTS DURING THE PAST YEAR. GENEVA FOUNDATION OF PRESBYTERIAN HOMES 3200 GRANT STREET EVANSTON IL 60201 710945228 FOUNDATION IL 501(C)(3) LINE 11A, I PRESBYTERIAN HOMES 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 GENEVA FOUNDATION OF PRESBYTERIAN HOMES C 8703310 CASH PROVIDED GENEVA FOUNDATION OF PRESBYTERIAN HOMES O 323961 CASH PROVIDED