2014-04-10T13:07:52-05:00 2013-06-30 381357951 PLANTE & MORAN PLLC PO BOX 307 SOUTHFIELD MI 480370307 990 2012-07-01 351986767 OAK GROVE CHRISTIAN RETIREMENT VILLAGE INC OAKG 2199877005 221 WEST DIVISION ROAD DEMOTTE IN 46310 DALE SHENK 2199877005 2014-03-31 1 BETSY ARETZ P00996282 P00996282 2483522500 2012 2015-11-30 17:44:51Z ROSEMARY WEEKS 221 WEST DIVISION ROAD DEMOTTE IN 46310 5090175 0 X WWW.OAKGROVECRV.COM X 1999 IN OAK GROVE CHRISTIAN RETIREMENT VILLAGE PROVIDES HOUSING AND CARE FOR THE AGED IN AN ATMOSPHERE OF CHRISTIAN FELLOWSHIP WITH OTHERS. CHARITY CARE FYE JUNE 30, 2013 AMOUNTED TO $611,495. 9 9 153 55 0 0 38868 75140 5032711 4951938 -68948 78 232751 63019 5235382 5090175 0 0 0 0 2616769 2725419 0 0 0 2156699 2450042 4773468 5175461 461914 -85286 5806651 8619653 4051939 6991177 1754712 1628476 X OAK GROVE CHRISTIAN RETIREMENT VILLAGE, INC. IS A NON-PROFIT CORPORATION ORGANIZED UNDER THE LAWS OF THE STATE OF INDIANA FOR THE PURPOSE OF PROVIDING HOUSING AND CARE FOR THE AGED. THE ORGANIZATION CONSISTS OF 39 ASSISTED LIVING UNITS AND 49 NURSING CARE BEDS. 0 0 3464887 3955308 NURSING SERVICES - OAK GROVE'S SKILLED AND LONG-TERM NURSING CARE FACILITY CONSISTS OF 49 NURSING CARE BEDS, IS MEDICARE AND MEDICAID CERTIFIED, AND WAS REGISTERED WITH THE STATE OF INDIANA IN 2006 AS A CONTINUING CARE RETIREMENT COMMUNITY (CCRC). OAK GROVE IS A PLACE WHERE GENUINE LOVING CHRISTIAN CARE IS GIVEN TO ALL WHO RESIDE HERE AND TO ALL PEOPLE WHO ENTER ITS DOORS, WHETHER IT BE FAMILY OR FRIENDS, TO BE SHOWN WITH THE SAME KIND OF COURTESY. WE PLEDGE TO PROVIDE THE FINEST PERSONAL SERVICE AND FACILITIES FOR OUR RESIDENTS, WHO WILL ALWAYS ENJOY A WARM, RELAXED, AND REFINED ENVIRONMENT. OAK GROVE OFFERS SKILLED AND LONG-TERM NURSING CARE WHICH INCLUDES OUR NEW SHORT-TERM REHAB UNIT PROVIDING PHYSICAL, OCCUPATIONAL, AND SPEECH THERAPY. RESIDENTS WHO DO NOT MISUSE THEIR ASSETS MAY BE ELIGIBLE FOR SUPPORT FROM OAK GROVE IF THEIR ASSETS RUN OUT. OVER 30% OF TOTAL REVENUES WERE USED TO PROVIDE COMMUNITY BENEFITS, WHICH INCLUDES THE FOLLOWING AMOUNTS: INDIGENT CARE/CHARITY CARE - $611,495, MEDICARE WRITE-OFFS - $915,818. 979748 996630 ASSISTED LIVING AND DIETARY SERVICES - OAK GROVE CHRISTIAN RETIREMENT VILLAGE (OG) IS A CHRISTIAN RETIREMENT COMMUNITY WITH INDEPENDENT AND ASSISTED LIVING. OUR BEAUTIFUL TWO-STORY VICTORIAN ARCHITECTURE OFFERS SPACIOUS ACCOMMODATIONS AND PERSONALIZED CARE TO PROMOTE INDEPENDENCE. THE 39 INDEPENDENT AND ASSISTED LIVING FACILITIES OFFER BOTH STUDIO AND ONE BEDROOM APARTMENTS EQUIPPED WITH FULL KITCHENS. OG PROVIDES CCRC SERVICES INCLUDING ASSISTED LIVING AND SKILLED NURSING CARE. INDEPENDENT LIVING RESIDENTS PAY A LIFE-LEASE ENTRY FEE TO OCCUPY THE RESIDENCE AND PAY A MONTHLY SERVICE FEE FOR SERVICES RENDERED. ASSISTED LIVING AND SKILLED NURSING RESIDENTS PAY A MONTHLY OR DAILY FEE FOR SERVICES RENDERED. ADDITIONALLY, THEY HAVE SOME A LA CARTE FEES FOR INCIDENTALS AND SUPPLIES. 4444635 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 23 0 1 153 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X JAMELYN GRIFFIN 2199877005 221 WEST DIVISION ROAD DEMOTTE IN 46310 ROBERT KAPER 1.00 0.00 X X 0 0 0 DAVE GRUBE 1.00 0.00 X X 0 0 0 STANLEY SCHOLL 1.00 0.00 X X 0 0 0 OLIVER DORN 1.00 0.00 X 0 0 0 RON FIELDHOUSE 1.00 0.00 X 0 0 0 MIKE PETERSON 1.00 0.00 X 0 0 0 TOM POSTMA 1.00 0.00 X 0 0 0 JOEL SCHURMAN 1.00 0.00 X 0 0 0 WESLEY VAN BRUGGEN 1.00 0.00 X 0 0 0 ROSEMARY WEEKS 40.00 0.00 X 0 0 0 DAVID RIEGSECKER 40.00 0.00 X 0 94449 22832 DALE SHENK 1.00 47.00 X 0 113970 30720 JAMELYN GRIFFIN 40.00 0.00 X 47475 0 17422 47475 208419 70974 0 0 0 0 GREENCROFT RETIREMENT COMMUNITIES PO BOX 819 GOSHEN IN 46527 MANAGEMENT & CORPORATE SERVICES 311037 HEALTHCARE THERAPY SERVICES INC 5214 SOUTH EAST STREET INDIANAPOLIS IN 46227 THERAPY SERVICES 284314 GRANDVIEW PHARMACY PO BOX 926 CONNERSVILLE IN 47331 PHARMACY SERVICES 165143 3 75140 75140 NURSING SERVICES 623000 3955308 3955308 RESIDENT SERVICES 623000 996630 996630 4951938 78 78 BEAUTY/BARBER/MASSAGE 623990 32654 32654 TV/LAUNDRY/TRANSPORT 900099 19511 19511 GUEST MEALS/VENDING 722210 8624 8624 2230 2230 63019 5090175 4951938 0 63097 X 65542 65542 2223669 2118269 105400 69716 66412 3304 201531 191979 9552 164961 157142 7819 256226 256226 60367 60367 20857 20857 2116 2116 546474 447931 98543 22243 22243 493254 471618 21636 357869 357869 5826 2622 3204 234960 234960 312644 312644 12995 11046 1949 REPAIRS & MAINTENANCE 56797 14767 42030 BAD DEBTS 31618 31618 PROF. DEVELOPMENT 8152 6359 1793 DUES, LICENSE & SUBS. 7007 7007 20637 19399 1238 5175461 4444635 730826 0 100 300 486635 570627 248880 367833 22684 15631 11468168 3895236 4860771 7572932 2585 2585 184996 89745 5806651 8619653 186251 604711 15000 30011 3385000 6219314 465688 137141 4051939 6991177 X 1735151 1617890 19561 10586 1754712 1628476 5806651 8619653 X -85286 -40950 X X 0 1 X 1 0 X 25979 15648 62667 38868 75140 218302 5045771 5043509 5146479 5041250 4951938 25228947 29348 55735 71702 60370 60789 277944 5101098 5114892 5280848 5140488 5087867 25725193 20000 20000 238758 608845 705533 685330 2238466 238758 628845 705533 685330 2258466 23466727 1081 3653 858 428 78 6098 1081 3653 858 428 78 6098 26348 4884 11811 157993 2230 203266 5128527 5123429 5293517 5298909 5090175 25934557 0.90480 0.93010 0.00020 0.00030 X SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 396000 396000 6516314 2550505 3965809 13225 7948 5277 1553767 1336783 216984 2988862 2988862 7572932 DUE TO AFFILIATE 81891 ACCRUED INTEREST PAYABLE 14538 LIFE LEASE NOTES PAYABLE 40712 137141 X 5046443 -40950 -40950 5087393 2782 2782 5090175 5172679 -2782 -2782 5175461 0 5175461 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS RULED THAT THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION HAS BEEN DETERMINED TO BE A PUBLICLY SUPPORTED ORGANIZATION AND NOT A PRIVATE FOUNDATION. ACCORDINGLY, THE ORGANIZATION'S NET INVESTMENT INCOME IS NOT SUBJECT TO EXCISE TAX AND GIFTS MADE TO THE ORGANIZATION ARE DEDUCTIBLE ON THE PART OF DONORS, SUBJECT TO SPECIFIED LIMITATIONS FOR CHARITABLE CONTRIBUTIONS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF JUNE 30, 2013 AND 2012, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO JUNE 30, 2010. PART XI, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED LOSS ON INTEREST RATE SWAP -7,500. LOSS ON REFINANCING -33,450. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASSIFICATION OF INCOME AND EXPENSES 2,782. PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASSIFICATION OF INCOME AND EXPENSES -2,782. ORGANIZATION MISSION STATEMENT FORM 990, PART III, LINE 1 EACH YEAR THE ORGANIZATION STRIVES TO BE A GOOD NEIGHBOR IN THE COMMUNITY WHERE WE SERVE. WE HAVE A HISTORY OF ADDING VALUE TO OUR RESIDENTS, TO SENIORS LIVING OUTSIDE OF OUR COMMUNITY, AND TO THE BROADER COMMUNITY WE SERVE. WE STRIVE TO IMPROVE THE QUALITY OF CARE BY CELEBRATING THE LIVES OF THE SENIORS LIVING IN OUR COMMUNITY AND WORKING WITH THEM TO ENSURE THEY HAVE OPPORTUNITIES TO LIVE LIFE OUT TO THE FULLEST AND TO WORK TOGETHER TO ADDRESS THE CHALLENGES OF AGING. THE BOARD HAS BEEN INTENTIONAL ABOUT UNDERSTANDING COMMUNITY BENEFIT. THESE ARE AMONG THE COMPONENTS OF WHAT WE INCLUDE AS COMMUNITY BENEFIT: FREE OR REDUCED COST SERVICES WHEN A RESIDENT IS NOT ABLE TO PAY FOR THE FULL COST OF SERVICES PROVIDED, INDIGENT CARE, SERVICES TO THE VERY POOR NOT REIMBURSED BY OTHER SOURCES, AND UNREIMBURSED SERVICES FROM THIRD PARTY PAYERS, SUCH AS MEDICARE. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION IS UNDER A MANAGEMENT/AFFILIATION CONTRACT WITH GREENCROFT RETIREMENT COMMUNITIES, INC. (GRC), A RELATED TAX-EXEMPT ORGANIZATION. ACCORDING TO THE AGREEMENT, GRC HAS THE SOLE AND EXCLUSIVE RIGHT TO SUPERVISE, MANAGE, AND OPERATE THE ORGANIZATION'S FACILITY ("THE FACILITY"). IN ADDITION, GRC HAS THE SOLE CONTROL AND DISCRETION WITH REGARD TO THE OPERATION AND MANAGEMENT OF THE FACILITY FOR ALL CUSTOMARY PURPOSES, AS WELL AS THE RIGHT TO DETERMINE ALL OPERATING POLICIES AFFECTING OR CONCERNING THE APPEARANCE AND MAINTENANCE STANDARDS OF OPERATION, AND ANY OTHER MATTER AFFECTING THE FACILITY OR THE OPERATION THEREOF. THE AGREEMENT TERMINATES IN JUNE 2014, AND IS RENEWABLE ANNUALLY FOR ADDITIONAL ONE YEAR PERIODS. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS ONE MEMBER, GREENCROFT RETIREMENT COMMUNITIES, INC. (GRC), WHO IS ALSO A RELATED TAX-EXEMPT ORGANIZATION. THE RESERVED POWERS OF THE SOLE MEMBER ARE AS FOLLOWS: 1. APPROVAL TO ANY CHANGES IN CORPORATE MISSION, WHICH MAY BE PROPOSED BY THE ORGANIZATION, BUT WHICH SHALL BECOME EFFECTIVE ONLY UPON APPROVAL OF GRC 2. APPROVAL OF NOMINATED CANDIDATES TO SERVE AS DIRECTOR OF THE ORGANIZATION 3. THE CREATION OR DISCONTINUATION OF PROGRAMS OR SERVICES OFFERED BY THE ORGANIZATION 4. AMENDMENTS TO THE BYLAWS AND ARTICLES OF INCORPORATION 5. APPROVAL OR THE ADOPTION OF THE ANNUAL BUDGET 6. APPROVAL OF NON-BUDGETED CONTRACTS AND/OR NON-BUDGETED PURCHASES OF OVER $50,000 7. THE INCURRENCE OF INDEBTEDNESS OF OVER $500,000 8. THE SALE OF REAL ESTATE 9. THE DONATION OR TRANSFER OF ALL OR SUBSTANTIALLY ALL OF THE ORGANIZATION'S ASSETS 10. ANY MERGER OR CONSOLIDATION WITH ANY OTHER ORGANIZATION, OR THE PARTIAL OR TOTAL DISSOLUTION OF THE ORGANIZATION 11. THE CREATION OF SUBSIDIARY CORPORATIONS, LLCS, PARTNERSHIPS, OR OTHER ENTERPRISES 12. THE ACQUISITION OF CONTROLLING INTERESTS IN ANOTHER ENTITY 13. THE APPOINTMENT OF THE PRESIDENT/CEO, CFO, SECRETARY, AND TREASURER OF THE CORPORATION (BUT NOT THE OFFICERS OF THE BOARD OF DIRECTORS) 14. THE REMOVAL OF THE CHAIR OF THE BOARD OF DIRECTORS, WITH OR WITHOUT CAUSE 15. THE REMOVAL OF MEMBERS OF THE BOARD OF DIRECTORS, WITH OR WITHOUT CAUSE NOTWITHSTANDING THESE RESERVED POWERS, THE MEMBER HAS NO FINANCIAL OBLIGATIONS OR RESPONSIBILITIES FOR ANY ACTIONS OF THE ORGANIZATION BY REASON OF SERVING AS A MEMBER. FORM 990, PART VI, SECTION A, LINE 7A SEE NARRATIVE FOR PART VI, SECTION A, LINE 6 FORM 990, PART VI, SECTION A, LINE 7B SEE NARRATIVE FOR PART VI, SECTION A, LINE 6 FORM 990, PART VI, SECTION B, LINE 11 A FINAL DRAFT OF THE FULL FORM 990, INCLUDING ALL APPLICABLE SCHEDULES, IS PRESENTED BY OUR TAX ADVISORS TO THE ORGANIZATION'S AUDIT COMMITTEE AT A REGULARLY SCHEDULED MEETING. A COPY OF THE FINAL DRAFT IS THEN PROVIDED TO EACH BOARD MEMBER PRIOR TO ITS FILING. THIS ALLOWS THE BOARD OF DIRECTORS AND MANAGEMENT TO REVIEW AND PROVIDE COMMENTS AND EXPLANATIONS REGARDING THE FORM. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND OFFICERS ARE REQUIRED TO ANNUALLY DISCLOSE ANY CONFLICTS OF INTEREST THEY MAY HAVE WITH THE ORGANIZATION. THE TREASURER REVIEWS EACH POLICY STATEMENT SIGNED BY THESE INDIVIDUALS TO DETERMINE IF ANY CONFLICTS HAVE OCCURRED AND NEED TO BE BROUGHT TO THE ATTENTION OF THE BOARD. IF CONFLICT ARISES, THE RESPECTIVE BOARD MEMBER WILL ABSTAIN HIM/HERSELF FROM ANY RELATED DISCUSSION, VOTE OR SIMILAR ACTION ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 OAK GROVE'S (OG) PHILOSOPHY IS TO COMPENSATE TEAM MEMBERS IN A FAIR MANNER FOR THE WORTH OF WORK PROVIDED WITHIN THE CURRENT MARKET VALUE RANGE FOR EACH POSITION IN THE ORGANIZATION. OG CONDUCTS PERIODIC REVIEW OF THE MARKET TO DEVELOP AVERAGE WAGES FOR POSITIONS WITHIN OAK GROVE. OAK GROVE STARTS EMPLOYEES THAT MEET THE MINIMUM REQUIREMENTS FOR THE POSITION AT/OR NEAR THE STARTING WAGE. WE MAKE ADJUSTMENTS TO THE STARTING WAGE BASED ON YEARS OF EXPERIENCE IN THAT SPECIFIC POSITION. OUR COMPENSATION PHILOSOPHY FOR STAFF OF OUR ORGANIZATION IS BASED ON VARIOUS TIERS. THE FIRST TIER IS GENERAL STAFF. WE HAVE HIRED AN OUTSIDE CONSULTANT TO DEVELOP A COMPENSATION SYSTEM FOR ALL OF OAK GROVE'S POSITIONS. THE CONSULTANTS DEVELOPED A SYSTEM WITH WAGE SCALES THAT USE THE MARKETPLACE AVERAGE FOR KEY POSITIONS AS THE STARTING POINT FOR THE SCALES. THE WAGES SCALES HAVE A MINIMUM, A 25TH PERCENTILE, A 50TH PERCENTILE (AVERAGE) A 75TH PERCENTILE AND A MAXIMUM. WE STRIVE TO KEEP OUR AVERAGE FOR POSITIONS AT THE MID-POINT OF A RANGE DEVELOPED BY OUR CONSULTANTS. PERIODICALLY WE HIRE A CONSULTANT TO UPDATE THE MARKETPLACE AVERAGE FOR SEVERAL KEY POSITIONS. THE CONSULTANT WILL USE AREA MARKETPLACE DATA, LEADINGAGE DATA, AND OTHER INDUSTRY DATA TO DEVELOP THE AVERAGE. OUR COMPENSATION PHILOSOPHY FOR MANAGEMENT AND EXECUTIVE STAFF (DIRECTORS AND VICE PRESIDENT) OF OUR ORGANIZATION IS SLIGHTLY DIFFERENT. THE SECOND TIER IS MANAGEMENT STAFF. THE WAGE SCALE SYSTEM IS THE SAME FOR OUR STAFF. HOWEVER, OUR POLICY STATES THAT DIRECTORS ARE LIKE OTHER STAFF AND CAN EARN UP TO THE 100TH PERCENTILE OF THE RANGE FOR THEIR POSITION. OUR THIRD TIER IS VICE PRESIDENT STAFF. THE WAGE SCALE SYSTEM IS THE SAME FOR OUR STAFF. HOWEVER, THERE IS ONE DIFFERENCE. THE POLICY STATES THAT VICE PRESIDENTS CAN EARN UP TO THE 85TH PERCENTILE OF THE RANGE FOR THEIR POSITION. THE RANGE USES THE MEDIAN AS THE MID-POINT NOT THE AVERAGE. GENERALLY THE MEDIAN IS BELOW THE AVERAGE. THE OVERALL COMPENSATION POLICY AND THE VP COMPENSATION POLICY ARE APPROVED BY THE GREENCROFT COMMUNITIES (GC) BOARD OF DIRECTORS. THE OAK GROVE (OG) BOARD REVIEWS THE COMPENSATION POLICIES. ANNUALLY THE GC BOARD AND THE OG BOARD REVIEW THE COMPENSATION OF THEIR RESPECTIVE EXECUTIVE TEAMS. THEY COMPARE CURRENT WAGES WITH NATIONAL DATA PROVIDED BY, LEADINGAGE, FORMERLY AMERICAN ASSOCIATION OF HOMES AND SERVICES FOR THE AGING (AAHSA). THE BOARDS REVIEW THE CURRENT WAGE, THE PERCENTILE RANKING OF THE EMPLOYEE IN HIS/HER RESPECTIVE RANGE AND THE MEDIAN OF THE MARKETPLACE COMPARED TO THE MID-POINT OF THE EMPLOYEE'S RANGE. THE BOARDS DOCUMENT THESE MEETINGS AND ACTIONS TAKEN IN THEIR BOARD MINUTES. THE OG BOARD HAS REVIEWED THE BASE WAGE AND THE VARIABLE PAY FOR THE PRESIDENT OF OAK GROVE. IN THE FISCAL YEAR 2013 THIS POSITION WAS AT THE 72TH PERCENTILE OF THE RANGE FOR THIS POSITION IN BASE COMPENSATION AND NO VARIABLE PAY COMPENSATION FOR FY 2013. THIS PROCESS WAS LAST PERFORMED IN FISCAL YEAR 2013. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104. THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC AT THIS TIME. OTHER FEES FORM 990, PART IX, LINE 11G OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 447,931. MANAGEMENT AND GENERAL EXPENSES 36,116. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 484,047. CORPORATE SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 60,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 60,000. OTHER FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,427. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,427. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: UNREALIZED LOSS ON INTEREST RATE SWAP -7,500. LOSS ON REFINANCING -33,450. FORM 990, PART XII, LINE 2C: THE AUDIT PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. GREENCROFT CENTRAL MANOR INC PO BOX 819 GOSHEN IN 46527 356047318 HOUSING IN 501(C)(3) LINE 9 GREENCROFT RETIREMENT COMMUNITIES INC 1 GREENCROFT COMMUNITIES FOUNDATION INC PO BOX 819 GOSHEN IN 46527 237126990 FUNDRAISING IN 501(C)(3) LINE 7 GREENCROFT RETIREMENT COMMUNITIES INC 1 GREENCROFT GOSHEN INC PO BOX 819 GOSHEN IN 46527 351270709 HEALTHCARE IN 501(C)(3) LINE 9 GREENCROFT RETIREMENT COMMUNITIES INC 1 GREENCROFT MANOR III INC PO BOX 819 GOSHEN IN 46527 351431475 HOUSING IN 501(C)(3) LINE 9 GREENCROFT RETIREMENT COMMUNITIES INC 1 GREENCROFT MANOR II INC PO BOX 819 GOSHEN IN 46527 351377430 HOUSING IN 501(C)(3) LINE 9 GREENCROFT RETIREMENT COMMUNITIES INC 1 GREENCROFT MIDDLEBURY INC PO BOX 819 GOSHEN IN 46527 300036865 HOUSING IN 501(C)(3) LINE 9 GREENCROFT RETIREMENT COMMUNITIES INC 1 GREENCROFT RETIREMENT COMMUNITIES INC PO BOX 819 GOSHEN IN 46527 300036587 MANAGEMENT IN 501(C)(3) LINE 11C, III-FI N/A 0 GREENCROFT HOME HEALTH SERVICES INC PO BOX 819 GOSHEN IN 46527 351606010 HOME HEALTH IN 501(C)(3) LINE 9 GREENCROFT RETIREMENT COMMUNITIES INC 1 HAVEN HUBBARD HOMES INC DBA HAMILTON GROVE 31869 CHICAGO TRAIL NEW CARLISLE IN 46552 350870110 HEALTHCARE IN 501(C)(3) LINE 9 GREENCROFT RETIREMENT COMMUNITIES INC 1 SOUTHFIELD VILLAGE INC 6450 MIAMI CIRCLE SOUTH BEND IN 46614 351866553 HEALTHCARE IN 501(C)(3) LINE 9 GREENCROFT RETIREMENT COMMUNITIES INC 1 WALNUT HILLS RETIREMENT COMMUNITIES INC PO BOX 129 WALNUT CREEK OH 44687 351317338 HEALTHCARE IN 501(C)(3) LINE 9 GREENCROFT RETIREMENT COMMUNITIES INC 1 HAMILTON FOUNDATION INC 31869 CHICAGO TRAIL NEW CARLISLE IN 46552 351764275 FUNDRAISING IN 501(C)(3) LINE 11A, I HAVEN HUBBARD HOMES INC DBA HAMILTON GROVE 1 CHICAGO TRAIL VILLAGE INC 31869 CHICAGO TRAIL NEW CARLISLE IN 46552 310990629 HOUSING IN 501(C)(3) LINE 9 HAVEN HUBBARD HOMES INC DBA HAMILTON GROVE 1 MENNONITE HEALTH SERVICES 234 S MAIN STREET SUITE A GOSHEN IN 46526 231421919 HEALTHCARE IN 501(C)(3) LINE 9 N/A 0 GREENCROFT MANAGEMENT INC PO BOX 819 GOSHEN IN 46527 270259652 MANAGEMENT SERVICES IN N/A C 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 GREENCROFT RETIREMENT COMMUNITIES INC M 316226 ACTUAL COST