MARCUS L WARD HOME: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- MARCUS L WARD HOME (EIN 22-1574538)
- Tax period
- 2010-01-01 to 2010-12-31
- Filed
- 2011-07-21
- IRS object ID
- 201102029349300410
- Schema version
- 2010v3.4
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-07-21T10:06:36-05:00 | Timestamp |
| Tax Period End Date | 2010-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PARENTEBEARD LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 46 PUBLIC SQUARE SUITE 400 | AddressLine1 |
| City | WILKESBARRE | City |
| State | PA | State |
| ZIP Code | 18701 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 221574538 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARCUS L WARD HOME | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | MARC | NameControl |
| Phone | 9737625050 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 333 ELMWOOD AVENUE | AddressLine1 |
| City | MAPLEWOOD | City |
| State | NJ | State |
| ZIP Code | 07040 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | GREGORY L ROGERINO | Name |
| Title | PRESIDENT/CEO | Title |
| Phone | 9737625050 | Phone |
| Date Signed | 2011-07-20 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JULIUS GREEN CPA | Name |
| Phone | 5708200100 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
Doing Business As DoingBusinessAs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WINCHESTER GARDENS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | GREGORY L ROGERINO | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 333 ELMWOOD AVENUE | AddressLine1 |
| City | MAPLEWOOD | City |
| State | NJ | State |
| ZIP Code | 07040 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 55746352 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.WINCHESTERGARDENS.COM | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1921 | YearFormation |
| State Legal Domicile | NJ | StateLegalDomicile |
| Activity Or Mission Description | WINCHESTER GARDENS IS AN ACCREDITED CONTINUING CARE RETIREMENT COMMUNITY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 17 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 16 | NbrIndependentVotingMembers |
| Total Nbr Employees | 275 | TotalNbrEmployees |
| Total Nbr Volunteers | 10 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 200 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1000 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 19923444 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 20083758 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 1210042 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1374915 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 200449 | OtherRevenuePriorYear |
| Other Revenue Current Year | 195372 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 21334135 | TotalRevenuePriorYear |
| Total Revenue Current Year | 21655045 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 900 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 2060 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 8350212 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 8456147 | 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 | 12720275 | OtherExpensePriorYear |
| Other Expenses Current Year | 12497996 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 21071387 | TotalExpensesPriorYear |
| Total Expenses Current Year | 20956203 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 262748 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 698842 | RevenuesLessExpensesCY |
| Total Assets BOY | 73146984 | TotalAssetsBOY |
| Total Assets EOY | 73843986 | TotalAssetsEOY |
| Total Liabilities BOY | 88852403 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 88255352 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -15705419 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -14411366 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | WINCHESTER GARDENS IS COMMITTED TO PROVIDING MATURE ADULTS AN ACTIVE LIFESTYLE THAT FOSTERS DIGNITY, PRIVACY, INDIVIDUALITY AND INDEPENDENCE IN A CARING ENVIRONMENT. THIS IS ACHIEVED THROUGH A HIGHLY SKILLED AND CONCERNED STAFF PROVIDING EXCEPTIONAL SERVICE WITH A FOCUS ON RESIDENT NEEDS AND DESIRES. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 17840248 | Expense |
| Grants | 2060 | Grants |
| Revenue | 20083758 | Revenue |
| Description | DURING 2010, 241 RESIDENTS WERE PROVIDED A TOTAL OF 75,536 DAYS OF RESIDENCY IN THE 162 APARTMENTS AND 40 VILLAS UNDER THE TERMS OF THEIR CCRC CONTRACTS. THE AVERAGE AGE OF THE INDEPENDENT LIVING RESIDENTS AS OF DECEMBER 31, 2010 WAS 87.6 YEARS.DURING 2010, 144 RESIDENTS WERE PROVIDED A TOTAL OF 31,697 DAYS OF CARE IN THE HEALTH CENTER. THE AVERAGE AGE OF THE HEALTHCARE RESIDENTS AS OF DECEMBER 31, 2010 WAS 88.8 YEARS.OF THE 144 RESIDENTS IN THE HEALTH CENTER, 76 RECEIVED 14,321 DAYS OF CARE UNDER THE TERMS OF THE CCRC RESIDENCY AGREEMENTS AND RECEIVED DISCOUNTS TOTALING $816,000 WHEN COMPARED TO RATES CHARGED TO DIRECT ADMIT RESIDENTS. OF THE 68 DIRECT ADMIT RESIDENTS (WHO RECEIVED 17,376 DAYS OF CARE) WINCHESTER GARDENS PROVIDED $834,800 OF CHARITABLE ASSISTANCE TO 25 RESIDENTS (FOR A TOTAL OF 7,735 DAYS) UNDER THE TERMS OF A REDUCED RATE DIRECT ADMIT CONTRACT IN COMPLIANCE WITH THE TERMS OF A COURT-APPROVED CONSENT AGREEMENT MODIFYING THE WILL OF MARCUS L. WARD OR THROUGH PARTICIPATION IN THE NJ ASSISTED LIVING MEDICAID WAIVER PROGRAM. | Description |
| Total Program Service Expense | 17840248 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 1 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 1 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | 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 | 1 | 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 |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 75 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 275 | 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 | 16 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 1 | 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 | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | NJ | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DANIEL RAUCH CFO | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 9733782392 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 333 ELMWOOD AVENUE | AddressLine1 |
| City | MAPLEWOOD | City |
| State | NJ | State |
| ZIP Code | 07040 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (24 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 | FormerFormer |
|---|---|---|---|---|---|---|---|---|
| ELAINE BECKER | ||||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |||
| S JERVIS BRINTON | ||||||||
| TREASURER | 2.00 | X | 0 | 0 | 0 | X | ||
| ROBERT CHILSTROM | ||||||||
| VICE CHAIRMAN | 2.00 | X | 0 | 0 | 0 | X | ||
| ELIZABETH CRANDALL MD | ||||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |||
| WALTER DANIELS | ||||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |||
| TILLY JO EMERSON | ||||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |||
| SPENCER GEORGE | ||||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |||
| PATRICK HELLEN | ||||||||
| CHAIRMAN | 4.00 | X | 0 | 0 | 0 | X | ||
| ERNA HOOVER | ||||||||
| SECRETARY | 2.00 | X | 0 | 0 | 0 | X | ||
| ROBERT KLEIN | ||||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |||
| FREDERICK LAPPIN | ||||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |||
| MARY ANN MOORE | ||||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |||
| ROBERT PUDLAK | ||||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |||
| GEORGE REINER | ||||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |||
| LEONARD SICHEL | ||||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |||
| JAQUELINE VOGELMAN TESTA | ||||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |||
| DENNIS IRVIN | ||||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |||
| GREGORY ROGERINO | ||||||||
| PRESIDENT/CEO | 37.50 | 355878 | 0 | 232466 | X | |||
| DANIEL RAUCH | ||||||||
| CHIEF FINANCIAL OFFICER | 37.50 | 168586 | 0 | 31728 | X | |||
| KEITH GRADY | ||||||||
| VICE PRESIDENT | 37.50 | 131133 | 0 | 25063 | X | |||
| ERNEST DIGIOVANNI | ||||||||
| DIRECTOR HEALTH SERVICES | 37.50 | 123472 | 0 | 6886 | X | |||
| COLIN STEWART | ||||||||
| MARKETING DIRECTOR | 37.50 | 126919 | 0 | 5813 | X | |||
| DIANA LIDDY | ||||||||
| MARKETING SALES PERSON | 37.50 | 100126 | 0 | 6384 | X | |||
| EVELYN BLAIR | ||||||||
| FORMER EXECUTIVE DIRECTOR | 11000 | 0 | 0 | X | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1017114 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 308340 | TotalOtherCompensation |
| Number Individuals GT100 K | 6 | NumberIndividualsGT100K |
| Formers Listed | 1 | 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 |
|---|---|---|---|---|---|
| SODEXHO | |||||
| PO BOX 81049 | WOBURN | MA | 01801 | DINING MANAGEMENT & SUPPLIES | 1365225 |
| SB&A | |||||
| 207 WEST FRANKLIN STREET | RICHMOND | VA | 23220 | MARKETING CONSULTANT & ADVERTISING | 517059 |
| WARREN G REINER | |||||
| 384 MORRIS AVE | SPRINGFIELD | NJ | 07088 | INSURANCE BROKER | 374466 |
| PREFERRED ELECTRIC SERVICES | |||||
| 2107 SPRINGFIELD AVENUE | VAUXHALL | NJ | 07088 | ELECTRICAL CONTRACTOR | 315184 |
| ARTHUR SHUSTER | |||||
| PO BOX 131115 | ST PAUL | MN | 55113 | DESIGN & CONTRACT FURNISHINGS | 186274 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 9 | NumberOfContractorsGT100K |
| All Other Contributions | 1000 | AllOtherContributions |
| Total Contributions | 1000 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| INDEPENDENT LIVING REV | 623000 | 8826909 | 8826909 |
| ASSISTED LIVING REV | 623000 | 7488065 | 7488065 |
| AMORT OF ENTRANCE FEES | 623000 | 3688610 | 3688610 |
| NET RESIDENT SVC REV | 623000 | 80174 | 80174 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 20083758 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 811726 | TotalRevenueColumn |
| Exclusion | $811,726 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 36171 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 24476 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 11695 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 11695 | TotalRevenueColumn |
| Exclusion | $11,695 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 34630020 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 34048683 | Securities |
| Other | 18148 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 581337 | Securities |
| Other | -18148 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 563189 | TotalRevenueColumn |
| Exclusion | $563,189 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount |
|---|---|---|---|
| MEAL REVENUE | 722210 | 89438 | $89,438 |
| BEAUTY/BARBER SHOP | 812900 | 40256 | $40,256 |
| PARKING REVENUE | 812930 | 33426 | $33,426 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 20557 | TotalRevenueColumn |
| Exclusion | $20,557 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 183677 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 21655045 | TotalRevenueColumn |
| Related Or Exempt Function Income | 20083758 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $1,570,287 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2060 | Total |
| Program Services | 2060 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 788658 | Total |
| Management And General | 788658 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6149388 | Total |
| Program Services | 5417335 | ProgramServices |
| Management And General | 732053 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 114717 | Total |
| Program Services | 93119 | ProgramServices |
| Management And General | 21598 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 697359 | Total |
| Program Services | 580111 | ProgramServices |
| Management And General | 117248 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 706025 | Total |
| Program Services | 573098 | ProgramServices |
| Management And General | 132927 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 182086 | Total |
| Program Services | 85847 | ProgramServices |
| Management And General | 96239 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 75777 | Total |
| Management And General | 75777 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 67617 | Total |
| Management And General | 67617 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 920 | Total |
| Management And General | 920 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 145776 | Total |
| Management And General | 145776 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 522818 | Total |
| Program Services | 380202 | ProgramServices |
| Management And General | 142616 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 324319 | Total |
| Management And General | 324319 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1001321 | Total |
| Program Services | 939907 | ProgramServices |
| Management And General | 61414 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 56607 | Total |
| Program Services | 1930 | ProgramServices |
| Management And General | 54677 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4998178 | Total |
| Program Services | 4998178 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 31133 | Total |
| Program Services | 9692 | ProgramServices |
| Management And General | 21441 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 85742 | Total |
| Program Services | 68273 | ProgramServices |
| Management And General | 17469 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 72796 | Total |
| Program Services | 72796 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3507460 | Total |
| Program Services | 3507460 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 288354 | Total |
| Program Services | 147478 | ProgramServices |
| Management And General | 140876 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| DIETARY EXPENSES | 727785 | 727785 | |
| RES ACTIVITIES/ENTRTNMT | 243245 | 167542 | 75703 |
| UNIT TURN-OVER EXP | 53429 | 53429 | |
| COLLATERAL MATERIALS | 36915 | 36915 | |
| DUES & SUBSCRIPTIONS | 21102 | 255 | 20847 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 54616 | Total |
| Program Services | 13751 | ProgramServices |
| Management And General | 40865 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20956203 | Total |
| Program Services | 17840248 | ProgramServices |
| Management And General | 3115955 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5997 | BOY |
| EOY | 5182 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 439476 | BOY |
| EOY | 450218 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 101032 | BOY |
| EOY | 97700 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 222345 | BOY |
| EOY | 287559 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 80453572 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 37491665 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 44299020 | BOY |
| EOY | 42961907 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26957900 | BOY |
| EOY | 28974925 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 830322 | BOY |
| EOY | 783584 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 290892 | BOY |
| EOY | 282911 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 73146984 | BOY |
| EOY | 73843986 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1290845 | BOY |
| EOY | 2029409 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 45695381 | BOY |
| EOY | 45202461 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 40320276 | BOY |
| EOY | 39263471 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 526072 | BOY |
| EOY | 540061 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1019829 | BOY |
| EOY | 1219950 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 88852403 | BOY |
| EOY | 88255352 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -16953798 | BOY |
| EOY | -15871048 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1248379 | BOY |
| EOY | 1459682 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -15705419 | BOY |
| EOY | -14411366 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 73146984 | BOY |
| EOY | 73843986 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 698842 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 595211 | 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 |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| 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 | 2500 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2128 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1500 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 200 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1000 | CurrentTaxYear |
| Total | 7328 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 17911411 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 18844501 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 20108572 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 19953324 | CurrentTaxYearMinus1Year |
| Current Tax Year | 20083758 | CurrentTaxYear |
| Total | 96901566 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 17913911 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 18846629 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 20110072 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 19953524 | CurrentTaxYearMinus1Year |
| Current Tax Year | 20084758 | CurrentTaxYear |
| Total | 96908894 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | 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) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 96908894 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1041887 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1115600 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1045642 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 917004 | CurrentTaxYearMinus1Year |
| Current Tax Year | 847897 | CurrentTaxYear |
| Total | 4968030 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1041887 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1115600 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1045642 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 917004 | CurrentTaxYearMinus1Year |
| Current Tax Year | 847897 | CurrentTaxYear |
| Total | 4968030 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 213414 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 223900 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 171055 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 189194 | CurrentTaxYearMinus1Year |
| Current Tax Year | 183677 | CurrentTaxYear |
| Total | 981240 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 19169212 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 20186129 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 21326769 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 21059722 | CurrentTaxYearMinus1Year |
| Current Tax Year | 21116332 | CurrentTaxYear |
| Total | 102858164 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.94220 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.94290 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.04830 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.04860 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
| General Explanation | SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME MEAL REVENUE PARKING REVENUE BEAUTY/BARBER SHOP PRIVATE FUNCTION REV RECOVERY OF BAD DEBTS ALL OTHER REVENUE | GeneralExplanation |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | Volunteers |
| Paid Staff Or Management | 0 | PaidStaffOrManagement |
| Media Advertisements | 0 | MediaAdvertisements |
| Mailings Members | 0 | MailingsMembers |
| Publications Or Broadcast | 0 | PublicationsOrBroadcast |
| Grants Other Organizations | 0 | GrantsOtherOrganizations |
| Direct Contact Legislators | 0 | DirectContactLegislators |
| Rallies Demonstrations | 0 | RalliesDemonstrations |
| Other Activities | 1 | OtherActivities |
| Other Activities | $920 | OtherActivitiesAmount |
| Total Lobbying Expenditures IIB | 920 | TotalLobbyingExpendituresIIB |
| Not Described In501c3 | 0 | NotDescribedIn501c3 |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | EXPLANATION OF OTHER LOBBYING ACTIVITIES: | Identifier |
| Return Reference | PART II-B, LINE 1I: | ReturnReference |
| Explanation | THE ORGANIZATION PAYS DUES TO LEADING AGE, A MEMBER ORGANIZATION WHICH SUPPORTS SENIOR LIVING FACILITIES. A PORTION OF THE DUES PAID ARE ALLOCABLE TO LOBBYING EXPENSES. THE TOTAL AMOUNT OF DUES PAID THAT ARE ALLOCABLE TO LOBBYING IS $920. | Explanation |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtc |
| Included On FS | 1 | IncludedOnFS |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 166379 | OtherCostOrOtherBasis |
| Book Value | 166379 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 73070529 | OtherCostOrOtherBasis |
| Depreciation | 33039988 | Depreciation |
| Book Value | 40030541 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5055259 | OtherCostOrOtherBasis |
| Depreciation | 3602375 | Depreciation |
| Book Value | 1452884 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2161405 | OtherCostOrOtherBasis |
| Depreciation | 849302 | Depreciation |
| Book Value | 1312103 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 42961907 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| OTHER LIABILITIES | $635 |
| EXECUTIVE PENSION LIABILITY | $1,219,315 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1219950 | TotalOfAmounts |
| Total Revenue | 21655045 | TotalRevenue |
| Total Expenses | 20956203 | TotalExpenses |
| Excess Or Deficit For Year | 698842 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 595211 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 595211 | TotalAdjustments |
| Excess Or Deficit Per FS | 1294053 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 22133856 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 595211 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 595211 | RevenueNotRptdF990 |
| Revenue Subtotal | 21538645 | RevenueSubtotal |
| Investment Expenses Not Included | 140876 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | -24476 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 116400 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 21655045 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 20839803 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 24476 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 24476 | ExpensesNotRptdF990 |
| Expenses Subtotal | 20815327 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 140876 | InvestmentExpensesNotIncluded2 |
| Expenses Not Rptd On Fin Stmt | 140876 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 20956203 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| PART IV, LINE 2B: | FOR RESIDENTS DIRECTLY ADMITTED TO THE HEALTH CENTER, WINCHESTER HOLDS A ONE MONTH ESCROW PAYMENT THAT IS APPLIED TO THEIR ACCOUNT IN THE MONTH OF MOVE OUT. WINCHESTER ALSO COLLECTS WAIT-LIST DEPOSITS AND 10% DEPOSITS FOR POTENTIAL RESIDENTS WHO MOVE INTO INDEPENDENT LIVING APARTMENTS. | |
| PART X: | WINCHESTER GARDENS FOLLOWS THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") INTERPRETATION NO. 48, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - AN INTERPRETATION OF FASB STATEMENT NO. 109" ("FIN 48"). FIN 48 CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN A COMPANY'S FINANCIAL STATEMENTS AND PRESCRIBES 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. FIN 48 ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, AND DISCLOSURE. MANAGEMENT HAS DETERMINED THAT FIN 48 DOES NOT HAVE A MATERIAL EFFECT ON THE FINANCIAL STATEMENTS. WINCHESTER GARDENS' FEDERAL RETURNS OF ORGANIZATION EXEMPT FROM INCOME TAX FOR THE YEARS ENDED DECEMBER 31, 2009, 2008, AND 2007 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: |
| RENTAL EXPENSES -24,476. | PART XII, LINE 4B - OTHER ADJUSTMENTS: | |
| RENTAL EXPENSES 24,476. | PART XIII, LINE 2D - OTHER ADJUSTMENTS: |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Personal Services | X | PersonalServices |
| Written Policy Re T And E Expenses | 0 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| 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 | 1 | 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 (4 entries)
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| GREGORY ROGERINO | |||||||||||||
| 322000 | 0 | 25500 | 0 | 8378 | 0 | 210206 | 0 | 22260 | 0 | 588344 | 0 | 0 | 0 |
| DANIEL RAUCH | |||||||||||||
| 165763 | 0 | 2500 | 0 | 323 | 0 | 6756 | 0 | 24972 | 0 | 200314 | 0 | 0 | 0 |
| KEITH GRADY | |||||||||||||
| 130484 | 0 | 500 | 0 | 149 | 0 | 5300 | 0 | 19763 | 0 | 156196 | 0 | 0 | 0 |
| EVELYN BLAIR | |||||||||||||
| 11000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11000 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (3 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| PART I, LINE 1A | AS A CONDITION OF EMPLOYMENT, THE CEO AND THE DIRECTOR OF MARKETING ARE PROVIDED WITH HOUSING ON THE CAMPUS IN A BUILDING OWNED BY WINCHESTER GARDENS. THIS IS NOT TREATED AS TAXABLE COMPENSATION TO THE CEO OR THE DIRECTOR OF MARKETING. |
| PART I, LINE 1B | EXPENSES INCURRED IN THE MAINTENANCE AND OPERATION OF THE EMPLOYER-PROVIDED HOUSING ARE PAID DIRECTLY BY WINCHESTER GARDENS. |
| PART I, LINE 4B | WINCHESTER GARDENS SPONSORS A NON-QUALIFIED RETIREMENT PLAN FOR THE PRESIDENT/CEO. THE PLAN IS STRUCTURED TO PROVIDE A LUMP SUM PAYMENT AT RETIREMENT THAT WILL PROVIDE AN ANNUAL RETIREMENT BENEFIT OF $150,000 FOR THE LIFE OF THE CEO. THE EXPENSE INCURRED IN 2010 WAS $200,405. |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI (2 entries)
| Issuer EINIssuerEIN | CUSIP NumberCUSIPNumber | Date IssuedDateIssued | Issue PriceIssuePrice | Description Of PurposeDescriptionOfPurpose | DefeasedDefeased | On Behalf Of IssuerOnBehalfOfIssuer | Pool FinancingPoolFinancing |
|---|---|---|---|---|---|---|---|
| NJ ECONOMIC DEVELOPMENT AUTHORITY | |||||||
| 222045817 | 645916YQ4 | 2004-02-01 | 35810000 | ADVANCE REFUNDING OF 1996 NJEDA BONDS | 0 | 0 | 0 |
| NJ ECONOMIC DEVELOPMENT AUTHORITY | |||||||
| 222045817 | 645916XL6 | 2004-02-25 | 10000000 | ADVANCE REFUNDING OF 1996 NJEDA BONDS | 0 | 0 | 0 |
Form990 Schedule K Part II Form990ScheduleKPartII (2 entries)
| Total ProceedsTotalProceeds | Issuance Costs From ProceedsIssuanceCostsFromProceeds | Working Capital ExpendituresWorkingCapitalExpenditures | Other Spent ProceedsOtherSpentProceeds | Year Of Subst CompletionYearOfSubstCompletion | Current RefundingCurrentRefunding | Advance RefundingAdvanceRefunding | Final Allocation MadeFinalAllocationMade | Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind |
|---|---|---|---|---|---|---|---|---|
| 35740936 | 688782 | 135532 | 34916622 | 2004 | 0 | 1 | 1 | 1 |
| 9980713 | 192343 | 37848 | 9750522 | 2004 | 0 | 1 | 1 | 1 |
Form990 Schedule K Part III Form990ScheduleKPartIII (2 entries)
| Owning Bond Financed PropertyOwningBondFinancedProperty | Any Lease ArrangementsAnyLeaseArrangements | Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty | Any Research AgreementsAnyResearchAgreements | Bond Counsel Routinely EngagedBondCounselRoutinelyEngaged | Prcntge Prvt Business Use By OthersPrcntgePrvtBusinessUseByOthers | Percentage Of Prvt Business Re UBIPercentageOfPrvtBusinessReUBI | Total Private Business UseTotalPrivateBusinessUse | Post Issuance Compliance ProcdrsPostIssuanceComplianceProcdrs |
|---|---|---|---|---|---|---|---|---|
| 0 | 1 | 0 | 0 | 1 | 0.01000 | 0.00000 | 0.01000 | 1 |
| 0 | 1 | 0 | 0 | 1 | 0.01000 | 0.00000 | 0.01000 | 1 |
Form990 Schedule K Part IV Form990ScheduleKPartIV (2 entries)
| Form8038 T FiledForm8038TFiled | Variable Rate IssueVariableRateIssue | Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds | Gross Proceeds Invested In GICGrossProceedsInvestedInGIC | Gross Proceeds InvestedGrossProceedsInvested | Exception To RebateExceptionToRebate |
|---|---|---|---|---|---|
| 1 | 0 | 0 | 0 | 0 | 0 |
| 1 | 1 | 0 | 0 | 0 | 0 |
Form990 Schedule K Part V Form990ScheduleKPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PART II, LINE 3 | Identifier |
| Return Reference | DIFFERENCE BETWEEN ISSUE PRICE AND TOTAL PROCEEDS | ReturnReference |
| Explanation | THE BOND ISSUE OF $35,810,000 AND $10,000,000 HAD ORIGINAL ISSUE DISCOUNTS TOTALING $88,350. THE AMOUNT ACCOUNTS FOR THE ENTIRE DIFFERENCE BETWEEN THE ORIGINAL ISSUE PRICE AND THE TOTAL PROCEEDS. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | GEORGE REINER | NamePerson |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | BOARD MEMBER | Relationship |
| Amount Of Transaction | 374466 | AmountOfTransaction |
| Description Of Transaction | MR. REINER OWNS WARREN G. REINER, INC., WHICH IS AN INSURANCE BROKER THAT PROVIDES SERVICES TO WINCHESTER GARDENS. NOTE THE AMOUNT REPORTED IS ENTIRELY PREMIUMS, NOT PAYMENT FOR SERVICES RENDERED.THE BOARD MAINTAINS A CONFLICT OF INTEREST POLICY AND ALL TRANSACTIONS WITH MR. REINER'S FIRM ARE CONDUCTED AT ARM'S LENGTH. | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | THE SPOUSE OF MARY ANN MOORE, BOARD MEMBER, IS EMPLOYED AT THE SAME FIRM AS ROBERT CHILSTROM, VICE CHAIRMAN. THE ORGANIZATION USES THE PREPARATION AND REVIEW OF ANNUAL CONFLICT OF INTEREST STATEMENTS TO DETERMINE WHETHER A FAMILY OR BUSINESS RELATIONSHIP EXISTS BETWEEN OFFICERS, TRUSTEES AND KEY EMPLOYEES. | |
| FORM 990, PART VI, SECTION A, LINE 3 | WINCHESTER GARDENS UTILIZED THE SERVICES OF SB&A ASSOCIATES TO PROVIDE DIRECT MARKETING OVERSIGHT AND THE SERVICES OF SODEXO TO PROVIDE MANAGEMENT OVERSIGHT OF THE DINING OPERATIONS. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE AUDIT COMMITTEE REVIEWS THE INITIAL DRAFT OF THE FORM 990 FILING. AFTER THIS REVIEW, A DRAFT IS CIRCULATED TO THE ENTIRE BOARD OF TRUSTEES FOR COMMENT PRIOR TO THE FILING OF THE RETURN WITH THE IRS. | |
| ANNUAL CONFLICT OF INTEREST STATEMENTS ARE PREPARED BY EMPLOYEES AND BOARD MEMBERS. EACH STATEMENT IS REVIEWED BY THE CORPORATE COMPLIANCE OFFICER WHO DETERMINES IF ANY ACTION IS REQUIRED. A SUMMARY OF ALL NOTED CONFLICTS IS PROVIDED TO THE BOARD AUDIT COMMITTEE. SHOULD A POSSIBLE OR APPARENT CONFLICT BE NOTED, THE RESPONSIBLE PARTY WILL RECUSE HIM OR HERSELF FROM ANY DISCUSSIONS AND/OR DECISIONS PERTAINING TO THE CONFLICT. | FORM 990, PART VI, SECTION B, LINE 12C | |
| THE BOARD COMMITTEE ANNUALLY EVALUATES THE PRESIDENT/CEO'S PERFORMANCE AND USES AVAILABLE DATA FROM CONSULTANTS, SALARY SURVEYS AND SIMILAR ENTITIES' INFORMATIONAL FILINGS TO ENSURE THAT THE COMPENSATION OF THE PRESIDENT/CEO IS WITHIN FMV RANGE. THE COMMITTEE DECISION IS SHARED WITH THE ENTIRE BOARD, DOCUMENTED IN BOARD MINUTES, AND WRITTEN EMPLOYMENT CONTRACTS ARE DRAWN. THE PRESIDENT/CEO IS RESPONSIBLE FOR DETERMINING THE COMPENSATION FOR KEY EMPLOYEES. LOCAL SALARY SURVEYS ARE REFERENCED TO DETERMINE THE LOCAL MARKET RANGE FOR THE POSITION'S SALARY BEING NEGOTIATED. | FORM 990, PART VI, SECTION B, LINE 15 | |
| GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST TO THE CORPORATE COMPLIANCE OFFICER. QUARTERLY FINANCIAL STATEMENTS ARE DISTRIBUTED BY MAIL TO BONDHOLDERS, THE FOUR NATIONALLY RECOGNIZED MUNICIPAL SECURITIES INFORMATION REPOSITORIES AND THE RESIDENT FINANCE COMMITTEE WITHIN 45 DAYS OF THE END OF THE QUARTER AND ARE AVAILABLE UPON REQUEST TO THE CHIEF FINANCIAL OFFICER. THE ANNUAL AUDITED FINANCIAL STATEMENTS ARE INCLUDED IN THE ANNUAL DISCLOSURE STATEMENT, WHICH IS AVAILABLE UPON REQUEST. | FORM 990, PART VI, SECTION C, LINE 19 | |
| CHANGES IN NET ASSETS OR FUND BALANCES: | NET UNREALIZED GAINS ON INVESTMENTS: 595,211. | FORM 990, PART XI, LINE 5: |
| AUDIT OVERSIGHT: | THE ORGANIZATION HAS NOT HAD ANY CHANGES IN THE PROCESSES USED BY THE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT SINCE THE PRIOR YEAR. | FORM 990, PART XI, LINE 2C |
| DOCUMENT RETENTION AND DESTRUCTION POLICY | THE ORGANIZATION IS CURRENTLY IN THE PROCESSING OF DEVELOPING A DOCUMENT RETENTION POLICY AND WILL FORMALLY INTRODUCE THE POLICY ONCE ALL ANALYSIS OF AND DOCUMENTATION FOR THE POLICY IS COMPLETE. | FORM 990, PART VI, SECTION B, LINE 14 |
Comments