WHITEMARSH CONTINUING CARE RETIREMENT COMMUNITY: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: WHITEMARSH CONTINUING CARE RETIREMENT COMMUNITY (EIN 83-0344521)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-08-28
IRS object ID: 201342409349300229
Schema version: 2012v2.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule J
Schedule K
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-08-28T15:47:27-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	410746749	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CLIFTONLARSONALLEN LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	610 WEST GERMANTOWN PIKE SUITE 400	AddressLine1
City	PLYMOUTH MEETING	City
State	PA	State
ZIP Code	19462	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	830344521	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	WHITEMARSH CONTINUING CARE RETIREMENT COMMUNITY	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	WHIT	NameControl
Phone	2154028500	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4000 FOX HOUND DRIVE	AddressLine1
City	LAFAYETTE HILL	City
State	PA	State
ZIP Code	19444	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	PETER E FLEMING	Name
Title	CFO	Title
Phone	2154028500	Phone
Date Signed	2013-08-22	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	JAMES D WATSON	Name
PTIN	P01450300	PTIN
Phone	2156433900	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	PETER E FLEMING	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	4000 FOX HOUND DRIVE	AddressLine1
City	LAFAYETTE HILL	City
State	PA	State
ZIP Code	19444	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	40829047	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.THEHILLATWHITEMARSH.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2001	YearFormation
State Legal Domicile	PA	StateLegalDomicile
Activity Or Mission Description	THE HILL AT WHITEMARSH SUPPORTS, HONORS, AND UPLIFTS THE LIVES OF ITS RESIDENTS AND THOSE WHO SERVE THEM.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	17	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	11	NbrIndependentVotingMembers
Total Nbr Employees	362	TotalNbrEmployees
Total Nbr Volunteers	20	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	437831	ContributionsGrantsPriorYear
Contributions Grants Current Year	1041096	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	28441669	ProgramServiceRevenuePriorYear
Program Service Revenue CY	30684480	ProgramServiceRevenueCY
Investment Income Prior Year	381806	InvestmentIncomePriorYear
Investment Income Current Year	63515	InvestmentIncomeCurrentYear
Other Revenue Prior Year	898120	OtherRevenuePriorYear
Other Revenue Current Year	2195172	OtherRevenueCurrentYear
Total Revenue Prior Year	30159426	TotalRevenuePriorYear
Total Revenue Current Year	33984263	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	9156791	SalariesEtcPriorYear
Salaries Etc Current Year	9077597	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	25034130	OtherExpensePriorYear
Other Expenses Current Year	24888638	OtherExpensesCurrentYear
Total Expenses Prior Year	34190921	TotalExpensesPriorYear
Total Expenses Current Year	33966235	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-4031495	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	18028	RevenuesLessExpensesCY
Total Assets BOY	228576833	TotalAssetsBOY
Total Assets EOY	225837577	TotalAssetsEOY
Total Liabilities BOY	254683880	TotalLiabilitiesBOY
Total Liabilities EOY	251904988	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	-26107047	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-26067411	NetAssetsOrFundBalancesEOY
Mission Description	TO PROVIDE QUALITY RESIDENTIAL AND HEALTH CARE SERVICES TO SENIOR CITIZENS IN OUR SURROUNDING COMMUNITIES TO ALLOW OUR RESIDENTS TO LIVE AS INDEPENDENT A LIFESTYLE AS POSSIBLE WITH DIGNITY AND COMPASSION.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	31492600	Expense
Revenue	30684480	Revenue
Description	WHITEMARSH CONTINUING CARE RETIREMENT COMMUNITY OWNS AND OPERATES A CONTINUING CARE RETIREMENT COMMUNITY WHICH PROVIDES HOUSING, HEALTH CARE, DINING, WELLNESS AND RELATED SERVICES AND AMENITIES TO SERVE ITS 65 AND OLDER SENIOR RESIDENTS. THE COMMUNITY IS COMPRISED OF 180 APARTMENT RESIDENCES, 86 ATTACHED AND DETACHED SINGLE FAMILY HOMES, 60 SKILLED NURSING ROOMS AND 28 ASSISTED LIVING SUITES IN THE HEALTH CENTER AND DINING AND WELLNESS FACILITIES LOCATED ON 96 ACRES IN WHITEMARSH TOWNSHIP, PENNSYLVANIA. AS OF DECEMBER 31, 2012, 253 OF THE RESIDENCES WERE OCCUPIED.	Description
Total Program Service Expense	31492600	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	0	LobbyingActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	1	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	1	ScheduleJRequired
Tax Exempt Bonds	1	TaxExemptBonds
Invest Tax Exempt Bonds	0	InvestTaxExemptBonds
Escrow Account	0	EscrowAccount
On Behalf Of Issuer	0	OnBehalfOfIssuer
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	26	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	362	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	17	NbrVotingGoverningBodyMembers
Number Independent Voting Members	11	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	1	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	PA	StatesWhereCopyOfReturnIsFiled
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	PETER E FLEMING CFO	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	2154028712	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	4000 FOX HOUND DRIVE	AddressLine1
City	LAFAYETTE HILL	City
State	PA	State
ZIP Code	19444	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (20 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Highest Compensated EmployeeHighestCompensatedEmployee
PATRICIA BAILEY
BOARD MEMBER	0.50	X	0	0	0
HENRY CROUTER
TREASURER	0.50	X	0	0	0	X
PHILIP S DEMING
CHAIRMAN	2.00	X	0	0	0	X
EDITH DIXON
BOARD MEMBER	0.50	X	0	0	0
ARMIN FRANK
BOARD MEMBER	0.50	X	0	0	0
LOUISE JOHNSTON
BOARD MEMBER	0.50	X	0	0	0
RICHARD JONES JR
BOARD MEMBER	0.50	X	0	0	0
WILLIAM MARAZZO
BOARD MEMBER	0.50	X	0	0	0
JUDITH MCGRUTHER
CHIEF EXECUTIVE OFFICER	50.00	X	416000	0	10125	X
LUDLOW MILLER
BOARD MEMBER	0.50	X	0	0	0
JESSICA MOORE
BOARD MEMBER	0.50	X	0	0	0
HUGH MOULTON
SECRETARY	0.50	X	0	0	0	X
SHAUN O'MALLEY
BOARD MEMBER	0.50	X	0	0	0
FRANK REED
BOARD MEMBER	0.50	X	0	0	0
JAMES STUDDIFORD
BOARD MEMBER	0.50	X	0	0	0
MACK STULB
VICE CHAIRMAN	2.00	X	0	0	0	X
CHRIS VAN DE VELDE
BOARD MEMBER	0.50	X	0	0	0
PETER FLEMING
CHIEF FINANCIAL OFFICER	50.00		155307	0	12949	X
SARAH JOLLES
MARKETING DIRECTOR	40.00		128391	0	8699		X
EMILY LIEBERT
RNAC	40.00		104433	0	7496		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	804131	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	39269	TotalOtherCompensation
Number Individuals GT100 K	4	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	1	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
CALDWELL HECKLES & EGAN INC
1270 GROFFTOWN ROAD	LANCASTER	PA	17602	GENERAL CONTRACTOR	4455989
SELECT MEDICAL REHABILITATION SERVICES
PO BOX 643920	PITTSBURGH	PA	15264	THERAPY PROVIDOR	725959
RJL SERVICES
852 MEADOWNWOOD LANE	WARMINSTER	PA	18974	GENERAL CONTRACTOR	515215
OMNICARE PHARMACY
PO BOX 715268	COLUMBUS	OH	43271	PHARMACY PROVIDER	380556
US FOODSERVICE
1200 HOOVER AVE	ALLENTOWN	PA	18109	FOOD	378462

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	26	NumberOfContractorsGT100K
All Other Contributions	1041096	AllOtherContributions
Total Contributions	1041096	TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
RESIDENT CARE FEES	623000	24585659	24585659
AMORT OF DEFERRED ENTRANCE FEES	623000	5869123	5869123
MEDICAL CARE FEES	623000	229698	229698

Field	Value	IRS element (for citing)
Total Program Service Revenue	30684480	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	176299	TotalRevenueColumn
Exclusion	$176,299	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	22341	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	0	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	22341	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	22341	TotalRevenueColumn
Exclusion	$22,341	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	6732000	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	6844784	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	-112784	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-112784	TotalRevenueColumn
Exclusion	-$112,784	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	ExclusionExclusionAmount
GAIN ON EXTINGUISHMENT OF DEBT	900090	1234609	$1,234,609
MEAL REVENUE	722210	364848	$364,848
UTILITIES REVENUE	221000	245824	$245,824

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	327550	TotalRevenueColumn
Exclusion	$327,550	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	2172831	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	33984263	TotalRevenueColumn
Related Or Exempt Function Income	30684480	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$2,258,687	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	671432	Total
Management And General	671432	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	6969723	Total
Program Services	6622638	ProgramServices
Management And General	347085	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	93004	Total
Management And General	93004	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	705281	Total
Program Services	638174	ProgramServices
Management And General	67107	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	638157	Total
Program Services	489326	ProgramServices
Management And General	148831	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	176371	Total
Management And General	176371	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	53066	Total
Management And General	53066	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	948113	Total
Program Services	948113	ProgramServices

Advertising Advertising

Field	Value	IRS element (for citing)
Total	295415	Total
Program Services	270561	ProgramServices
Management And General	24854	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	4337082	Total
Program Services	4085474	ProgramServices
Management And General	251608	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	179857	Total
Program Services	59027	ProgramServices
Management And General	120830	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	2984875	Total
Program Services	2933464	ProgramServices
Management And General	51411	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	15502	Total
Program Services	6754	ProgramServices
Management And General	8748	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	11149	Total
Program Services	9516	ProgramServices
Management And General	1633	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	8108922	Total
Program Services	8108922	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	7205493	Total
Program Services	7205493	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	410990	Total
Management And General	410990	ManagementAndGeneral

Other Expenses OtherExpenses (3 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
REPAIRS AND MAINTENANCE	108242	106939	1303
DUES AND SUBSCRIPTIONS	39719	8199	31520
EDUCATION AND TRAINING	13842		13842

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	33966235	Total
Program Services	31492600	ProgramServices
Management And General	2473635	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	5717002	BOY
EOY	2655842	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	508106	BOY
EOY	815416	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	665890	BOY
EOY	687081	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	223964674	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	30637206	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	192420473	BOY
EOY	193327468	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	20010635	BOY
EOY	20107728	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	9254727	BOY
EOY	8244042	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	228576833	BOY
EOY	225837577	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	1908837	BOY
EOY	2500744	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	111497345	BOY
EOY	111452770	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	123850792	BOY
EOY	121599816	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
BOY	307786	BOY
EOY	261299	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	34062	BOY
EOY	22459	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	6780000	BOY
EOY	6072000	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	10305058	BOY
EOY	9995900	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	254683880	BOY
EOY	251904988	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	-26107047	BOY
EOY	-26067411	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	-26107047	BOY
EOY	-26067411	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	228576833	BOY
EOY	225837577	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	18028	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	21608	ReconciliationUnrealizedInvest
Reconcilation Other Changes	0	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	1	AuditCommittee
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	405055	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	231537	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	192612	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	437831	CurrentTaxYearMinus1Year
Current Tax Year	1041096	CurrentTaxYear
Total	2308131	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	22056828	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	25572967	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	28618288	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	28441669	CurrentTaxYearMinus1Year
Current Tax Year	30684480	CurrentTaxYear
Total	135374232	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	22461883	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	25804504	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	28810900	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	28879500	CurrentTaxYearMinus1Year
Current Tax Year	31725576	CurrentTaxYear
Total	137682363	Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	280148	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	138979	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	92421	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	305549	CurrentTaxYearMinus1Year
Current Tax Year	670415	CurrentTaxYear
Total	1487512	Total

Amts From Subst Contributors AmtsFromSubstContributors

Field	Value	IRS element (for citing)
Total	0	Total

Support From DQ Ps Etc SupportFromDQPsEtc

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	280148	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	138979	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	92421	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	305549	CurrentTaxYearMinus1Year
Current Tax Year	670415	CurrentTaxYear
Total	1487512	Total

Field	Value	IRS element (for citing)
Public Support Total509	136194851	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	592673	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	419313	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	396013	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	390130	CurrentTaxYearMinus1Year
Current Tax Year	198640	CurrentTaxYear
Total	1996769	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	592673	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	419313	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	396013	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	390130	CurrentTaxYearMinus1Year
Current Tax Year	198640	CurrentTaxYear
Total	1996769	Total

Other Income509 OtherIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	620944	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	718907	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	812473	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	898120	CurrentTaxYearMinus1Year
Current Tax Year	2172831	CurrentTaxYear
Total	5223275	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	23675500	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	26942724	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	30019386	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	30167750	CurrentTaxYearMinus1Year
Current Tax Year	34097047	CurrentTaxYear
Total	144902407	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.93990	PublicSupportPercentage509
Prior Year Support Percentage	0.94520	PriorYearSupportPercentage
Investment Income Percentage	0.01380	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.01940	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	0	AgentTrusteeEtc
Included On FS	1	IncludedOnFS
Explanation In Part XIII	X	ExplanationInPartXIII

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	14343480	OtherCostOrOtherBasis
Book Value	14343480	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	205151547	OtherCostOrOtherBasis
Depreciation	28162904	Depreciation
Book Value	176988643	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	4469647	OtherCostOrOtherBasis
Depreciation	2474302	Depreciation
Book Value	1995345	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	193327468	TotalOfBookValueLandBuildings

Other Securities OtherSecurities (2 entries)

DescriptionDescription	Book ValueBookValue	Method Of ValuationMethodOfValuation
ASSETS LIMITED AS TO USE	10225028	C
STATUTORY LIQUID RESERVE	9882700	C

Field	Value	IRS element (for citing)
Total Of Book Value Securities	20107728	TotalOfBookValueSecurities

Other Liabilities OtherLiabilities (3 entries)

DescriptionDescription	AmountAmount
INTEREST PAYABLE ON BONDS	$3,155,425
INTEREST PAYABLE ON NOTES	$3,752,975
DEFERRED DEVELOPMENT FEES	$3,087,500

Field	Value	IRS element (for citing)
Total Of Amounts	9995900	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	34005871	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	21608	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	21608	RevenueNotRptdF990
Revenue Subtotal	33984263	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	33984263	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	33966235	TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	33966235	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	33966235	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

Return ReferenceReturnReference	ExplanationExplanation	IdentifierIdentifier
PART IV, LINE 2B:	DEPOSITS FROM PROSPECTIVE RESIDENTS CONSISTING OF RESERVATION FEE DEPOSITS ARE RECEIVED FROM PROSPECTIVE RESIDENTS PURSUANT TO THE EXECUTION OF THE RESIDENCY AGREEMENT AND GENERALLY REPRESENT 10% OF THE TOTAL ENTRANCE FEE FOR THE UNIT SELECTED. THE DEPOSITS ARE APPLIED TO THE TOTAL ENTRANCE FEE DUE UPON OCCUPANCY.
PART X, LINE 2:	THE CORPORATION HAS BEEN GRANTED EXEMPT STATUS RELATIVE TO FEDERAL AND STATE CORPORATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE CODES. THE CORPORATION 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 THE CORPORATION'S FINANCIAL STATEMENTS. THE CORPORATION'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE TAX RETURNS FOR THE YEARS 2009 TO 2011 ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES.	DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	X	CompensationCommittee
Form990 Of Other Organizations	X	Form990OfOtherOrganizations
Written Employment Contract	X	WrittenEmploymentContract
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	0	SeverancePayment
Supplemental Nonqual Retire Plan	0	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	0	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	0	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	0	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	0	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	0	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	0	AnyNonFixedPayments
Initial Contract Exception	0	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)

TitleTitle	Base Compensation Filing OrgBaseCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Filing OrgBonusFilingOrg	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Filing OrgOtherCompensationFilingOrg	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Filing OrgDeferredCompFilingOrg	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Filing OrgTotalCompensationFilingOrg	Total Compensation Related OrgsTotalCompensationRelatedOrgs	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
JUDITH MCGRUTHER
CHIEF EXECUTIVE OFFICER	303000	0	48000	0	65000	0	0	0	10125	0	426125	0	113000	0
PETER FLEMING
CHIEF FINANCIAL OFFICER	155307	0	0	0	0	0	0	0	12949	0	168256	0	0	0

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (2 entries)

Bond ReferenceBondReferenceCd	Issuer EINIssuerEIN	CUSIP NumberCUSIPNumber	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing
MONTGOMERY COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY
A	232241512	613609UP9	2005-02-07	179262187	CONSTRUCTION AND DEVELOPMENT OF CCRC	0	0	0
MONTGOMERY COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY
B	232241512	613609XP6	2008-04-03	6000000	CONSTRUCTION AND DEVELOPMENT OF CCRC	0	0	0

Form990 Schedule K Part II Form990ScheduleKPartII (2 entries)

Bond ReferenceBondReferenceCd	Amount RetiredAmountRetired	Total ProceedsTotalProceeds	Amount In Reserve FundAmountInReserveFund	Capitalized InterestCapitalizedInterest	Issuance Costs From ProceedsIssuanceCostsFromProceeds	Capital ExpendituresCapitalExpenditures	Year Of Subst CompletionYearOfSubstCompletion	Current RefundingCurrentRefunding	Advance RefundingAdvanceRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind
A	58505371	179262187	9517306	121186	1845973	167898908	2007	0	0	1	1
B		6000000	420000		120000	5460000	2008	0	0	1	1

Form990 Schedule K Part III Form990ScheduleKPartIII (2 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedProperty	Any Lease ArrangementsAnyLeaseArrangements	Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty	Any Research AgreementsAnyResearchAgreements	Prcntge Prvt Business Use By OthersPrcntgePrvtBusinessUseByOthers	Percentage Of Prvt Business Re UBIPercentageOfPrvtBusinessReUBI	Total Private Business UseTotalPrivateBusinessUse	Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest	Change In Use Bond Financed PropChangeInUseBondFinancedProp	Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs
A	0	1	0	0	0.00220	0.00000	0.00220	0	0	0
B	0	0	0	0	0.00000	0.00000	0.00000	0	0	0

Form990 Schedule K Part IV Form990ScheduleKPartIV (2 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiled	Rebate Not Due YetRebateNotDueYet	Exception To RebateExceptionToRebate	No Rebate DueNoRebateDue	Variable Rate IssueVariableRateIssue	Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds	Gross Proceeds Invested In GICGrossProceedsInvestedInGIC	Gross Proceeds InvestedGrossProceedsInvested	Written Proc To Monitor ReqsWrittenProcToMonitorReqs
A	0	0	0	1	0	0	0	0	1
B	0	0	0	1	0	0	0	0	1

Form990 Schedule K Part V Form990ScheduleKPartV (2 entries)

Bond ReferenceBondReferenceCd	Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction
A	1
B	1

Form990 Schedule K Part VI Form990ScheduleKPartVI

Field	Value	IRS element (for citing)
Identifier	SCHEDULE K PART IV LINE 2C COL. A AND B	Identifier
Return Reference	THE DATE THE REBATE COMPUTATION WAS PERFORMED	ReturnReference
Explanation	THE REBATE COMPUTATION FOR THE 2005 AND 2008 BOND WAS PERFORMED ON FEBRUARY 1 OF 2013.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

Return ReferenceReturnReference	ExplanationExplanation
FORM 990, PART VI, SECTION A, LINE 1	AN EXECUTIVE COMMITTEE AND/OR ANY OTHER STANDING OR TEMPORARY COMMITTEE, CONSISTING OF TWO (2) OR MORE DIRECTORS, MAY BE APPOINTED BY THE BOARD OF DIRECTORS FROM TIME TO TIME. EACH SUCH COMMITTEE SHALL HAVE AND EXERCISE SUCH AUTHORITY OF THE BOARD OF DIRECTORS ON BEHALF OF THE CORPORATION IN THE MANAGEMENT OF THE BUSINESS AND AFFAIRS OF THE CORPORATION AS THE BOARD MAY SPECIFIY IN THE RESOLUTION ESTABLISHING SUCH COMMITTEE OR AS THE BOARD BY RESOLUTION MAY SUBSEQUENTLY DETERINE, WHICH MAY INCLUDE ANY ACTION WHICH THE PENNSYLVANIA NONPROFIT CORPORATION LAW OF 1988 PROVIDES SHALL OR MAY BE TAKEN BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 11	THE 990 IS REVIEWED WITH THE BOARD'S AUDIT COMMITTEE AT ONE OF THEIR REGUALAR QUARTERLY MEETINGS AND THEN IT IS DISTRIBUTED TO THE WHOLE BAORD FOR THEIR REVIEW PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	CONFLCIT OF INTEREST STATEMENTS ARE COMPLETED ANNUALLY BY EACH BOARD MEMBER AND SUBMITTED TO THE GOVERNANCE COMMITTEE OF THE BOARD FOR THEIR REVIEW. BASED ON THEIR REVIEW, THE GOVERNANCE COMMITTEE DETERMINES WHETHER A POTENITAL OR ACTUALL CONFLICT OF INTEREST EXISTS AND SBIMITS THE MATTER TO THE FULL BOARD FOR THEIR CONSIDERATION. THE FULL BOARD THEN DECIDES WHAT ACTION SHOULD BE TAKEN IN REPSONSE TO THE CONFLICT WHICH MAY INLCUDE THE RESIGNATION FROM THE BOARD OF THE MEMBER WIHT A CONFLICT. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OR COMMITTEE MEETING, BUT AFTER SUCH PRESENTATION, SUCH PERSON SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT THAT RESULTS IN THE CONFLICT OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15	THE COMPENSATION OF THE CEO IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD BASED ON A REVIEW OF THE CEO'S PERFORMANCE RELATIVE TO THE ORGNANIZATION'S GOALS, A REVIEW OF THE COMPENSATION OF CEO'S FROM COMPARABLE NONPROFIT ORGANIZATIONS FROM THEIR FORM 990 AND A REVIEW OF RELVANT COMPENSATION SURVEY INFORMATION AND WITH THE ADVICE OF COUNSEL. THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS DETERMINED BY THE CEO BASED ON A REVIEW OF THE KEY EMPLOYEES PERFORMANCE RELATIVE TO THE ORGNANIZATION'S GOALS, A REVIEW OF COMPENSATION AT COMPARABLE NONPROFIT ORGANIZATIONS FROM THEIR FORM 990, A REVIEW OF RELEVANT SALARY SURVEYS AND WITH THE ADVICE OF THE EXECUTIVE COMMITTEE COMPENSATION REVIEWS FOR OFFICERS AND KEY EMPLOYEES LAST OCCURRED IN 2012.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S FINANCIAL STATEMENTS ARE POSTED TO A FINANCIAL DISCLOSURE WEB SITE, INCLUDED WITH THE PUBLICLY AVAILABLE DISCLOSURE STATEMENT OF THE COMMUNITY AND DISTRIBUTED UPON REQUEST TO ALL RESIDENTS OF THE COMMUNITY.
FORM 990, PART XII, LINE 2C:	THE PROCESS FOR OVERSIGHT OF THE AUDIT HAS NOT CHANGED SINCE THE PRIOR YEAR.