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      <OtherRevenueMisc>
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      <OtherRevenueMisc>
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      <GrantsToDomesticIndividuals>
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        <ProgramServices>6424</ProgramServices>
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      <FeesForServicesAccounting>
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        <ProgramServices>193278</ProgramServices>
        <ManagementAndGeneral>337302</ManagementAndGeneral>
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        <ManagementAndGeneral>148909</ManagementAndGeneral>
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        <ManagementAndGeneral>91770</ManagementAndGeneral>
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        <ManagementAndGeneral>69344</ManagementAndGeneral>
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        <ManagementAndGeneral>1518</ManagementAndGeneral>
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        <ProgramServices>2527992</ProgramServices>
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        <ProgramServices>3043716</ProgramServices>
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        <Description>CULINARY EXPENSE</Description>
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        <ProgramServices>1490894</ProgramServices>
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      <OtherExpenses>
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        <ProgramServices>1294701</ProgramServices>
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      <OtherExpenses>
        <Description>MA SURCHARGE/LICENSE</Description>
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      <AllOtherExpenses>
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        <Identifier>SCHEDULE K, PART II, COLUMN A, LINE 3</Identifier>
        <Explanation>THE TOTAL PROCEEDS OF $25,667,440 INCLUDED ON LINE 3 IN PART II, COLUMN A IS DIFFERENT THAN THE ISSUE PRICE OF $28,000,000 INCLUDED IN PART I, LINE A, COLUMN E BECAUSE THE ORGANIZATION DID NOT DRAW DOWN ALL AVAILABLE FUNDS OF THIS DEBT ISSUANCE.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 6</ReturnReference>
        <Explanation>THE SOLE MEMBER OF PRESBYTERIAN HOMES HOUSING &amp; ASSISTED LIVING, INC. IS PRESBYTERIAN HOMES AND SERVICES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7A</ReturnReference>
        <Explanation>THE MEMBERS OF THE ORGANIZATION ELECT THE MEMBERS OF THE GOVERNING BODY, BUT NOT IF THE PERSONS ON THE GOVERNING BODY ARE THE ORGANIZATION'S ONLY MEMBERS OR THEIR DELEGATES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE ORGANIZATION'S FORM 990 IS PROVIDED TO VOTING MEMBERS OF THE GOVERNING BODY PRIOR TO FILING WITH THE IRS. OFFICERS AND MANAGEMENT OF THE ORGANIZATION HAVE BEEN INVOLVED IN THE PREPARATION OF THE FORM 990 AND HAVE REVIEWED IT THROUGHOUT THE PROCESS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>THE ORGANIZATION OBTAINS ANNUALLY WRITTEN DISCLOSURES FROM GOVERNING BODY MEMBERS, OFFICERS, AND KEY EMPLOYEES. MANAGEMENT AND OFFICERS REVIEW THESE DISCLOSURES AND EVALUATE WHETHER THE INTEREST COULD RESULT IN A CONFLICT AND THEN TAKE THE NECESSARY STEPS TO REMEDIATE ANY SUCH CONFLICT.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>THE PRESBYTERIAN HOMES &amp; SERVICES BOARD OF DIRECTORS IS RESPONSIBLE FOR THE GOVERNANCE AND STRUCTURE OF COMPENSATION PLANS AND FOR ENSURING REGULATORY COMPLIANCE OF THESE PLANS. CEO, SENIOR MANAGEMENT, EXECUTIVES AND OFFICERS' COMPENSATION SYSTEMS ARE MANAGED BY THE EXECUTIVE COMMITTEE AND PRESBYTERIAN HOMES &amp; SERVICES BOARD OF DIRECTORS. SYSTEMS ARE REVIEWED MANUALLY AND THE ORGANIZATION ENGAGES AN EXTERNAL INDEPENDENT COMPENSATION CONSULTANT TO PROVIDE A FAIR MARKET VALUE OPINION. THE TARGET FOR TOTAL COMPENSATION FOR EXECUTIVE STAFF WHO MEET PERFORMANCE EXPECTATIONS IS SET AT 105% OF THE MIDPOINT IN EACH RESPECTIVE MARKET PRICE PAY RANGE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>SHARING OF HOURS</Identifier>
        <ReturnReference>FORM 990, PART VII, SECTION A</ReturnReference>
        <Explanation>OFFICERS AND KEY EMPLOYEES SHARE THEIR HOURS BETWEEN THE ORGANIZATION AND ITS RELATED ORGANIZATIONS.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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          <AddressLine1>2845 HAMLINE AVE N</AddressLine1>
          <City>ROSEVILLE</City>
          <State>MN</State>
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        </AddressUS>
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      <Form990ScheduleRPartI>
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          <AddressLine1>2845 HAMLINE AVE N</AddressLine1>
          <City>ROSEVILLE</City>
          <State>MN</State>
          <ZIPCode>55113</ZIPCode>
        </AddressUS>
        <EIN>203078661</EIN>
        <PrimaryActivities>SENIOR HOUSING INTERIOR DESIGN</PrimaryActivities>
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          <City>ROSEVILLE</City>
          <State>MN</State>
          <ZIPCode>55113</ZIPCode>
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          <AddressLine1>2845 HAMLINE AVE N</AddressLine1>
          <City>ROSEVILLE</City>
          <State>MN</State>
          <ZIPCode>55113</ZIPCode>
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          <City>ROSEVILLE</City>
          <State>MN</State>
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