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        <FormAndLineReferenceDesc>Part IV, Line 2b:</FormAndLineReferenceDesc>
        <ExplanationTxt>Sun Dial Manor holds funds in trust for residents. Funds are disbursed to residents upon request.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part X, Line 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>The Manor believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The Manor would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 1a</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>The Bylaws were amended to state the corporation shall have an odd number of not less than five nor more than nine Directors.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>Contributors can choose to become members by making a donation and indicating their desire to become members. Once a member, they are members for lifetime.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>Eighteen members constitute a quorum for the annual meeting. Members select the Board of Directors. No one person can elect the governing body.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>A copy of the Form 990 will be given to the board members to review and approve at a board meeting held prior to the filing of the Form 990.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Each board member completes a Conflict of Interest Information Form. This form is to be renewed annually. If a potential conflict of interest arises, the governing board will discuss the issue in the absence of the interested person and vote upon the determination of whether a conflict of interest exists. Depending on the circumstances, the interested person might be precluded from voting on the proposed transaction or arrangement.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>The salary for the Administrator was determined by a third party, Caring Professionals, utilizing comparative data for nursing home adminstrator compensation. The board of directors approved the Administrator's salary.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Available upon request.</ExplanationTxt>
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        <ExplanationTxt>Contracted Services: Program service expenses 685,528. Management and general expenses 0. Fundraising expenses 0. Total expenses 685,528. Consultant Fees: Program service expenses 11,588. Management and general expenses 68,578. Fundraising expenses 0. Total expenses 80,166.</ExplanationTxt>
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