2024-05-02T09:17:27-05:00 2023-09-30 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2022-10-01 952047121 CONGREGATIONAL HOMES INC CONG 9096245061 900 E HARRISON AVE POMONA CA 91767 PATRICIA L WILLIAMS PRESIDENT/CEO 9096245061 2024-04-29 1 PATRICIA WILLIAMS 999009999 0 LAUREN A HAVERLOCK P00545829 4159561500 2024-04-29 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MT SAN ANTONIO GARDENS PATRICIA L WILLIAMS 900 E HARRISON AVE POMONA CA 91767 38920473 0 X WWW.MSAGARDENS.ORG X 1957 CA THE MISSION OF CONGREGATIONAL HOMES, INC. IS TO HELP ENSURE A HIGH QUALITY OF LIFE FOR OLDER ADULTS BY PROVIDING COMPREHENSIVE AND SECURE SERVICES THAT PROMOTE WELLNESS, INDEPENDENCE, PARTICIPATION AND DIGNITY. 27 26 419 125 0 0 2199041 7273871 26490337 27297630 1380262 1686010 132741 222672 30202381 36480183 361701 451283 0 0 17997486 19000492 0 0 0 13786364 17881605 32145551 37333380 -1943170 -853197 158268055 163216964 122819756 126892236 35448299 36324728 X THE MISSION OF CONGREGATIONAL HOMES, INC IS TO HELP ENSURE A HIGH QUALITY OF LIFE FOR OLDER ADULTS BY PROVIDING COMPREHENSIVE AND SECURE SERVICES THAT PROMOTE WELLNESS, INDEPENDENCE, PARTICIPATION AND DIGNITY.MT. SAN ANTONIO GARDENS, FONDLY KNOWN AS "THE GARDENS", IS A NATIONALLY RECOGNIZED LIFE CARE COMMUNITY IN SOUTHERN CALIFORNIA THAT OFFERS THE IDEAL BASE FROM WHICH TO LAUNCH NEW ADVENTURES AND ENJOY THE RICHNESS OF LIFE OWING MUCH OF ITS APPEAL TO THE DIVERSITY AND HARMONY OF ITS RESIDENTS WHO SHARE AN INTEREST IN PURSUING AN ENGAGED, VIBRANT LIFESTYLE. 0 0 22117286 451283 24177126 RESIDENTIAL SERVICES - MSAG PROVIDES INDEPENDENT AND ASSISTED LIVING SENIOR SERVICES TO RESIDENTS FOR A STATED MONTHLY FEE. MSAG RECOGNIZES REVENUE FOR SENIOR LIVING SERVICES UNDER THE RESIDENTIAL SERVICES AGREEMENT FOR INDEPENDENT LIVING AND ASSISTED LIVING IN ACCORDANCE WITH THE PROVISION OF ASC 840. TOTAL RESIDENT DAYS THIS YEAR AMOUNTED TO 111,772 DAYS IN INDEPENDENT LIVING AND 28,815 DAYS IN ASSISTED LIVING. WE AVERAGED 299 INDEPENDENT LIVING RESIDENTS AND 77 ASSISTED LIVING RESIDENTS PER DAY. MSAG PROVIDED ASSISTED LIVING SERVICES TO AN AVERAGE OF 6 SENIORS IN THE COMMUNITY. THE MSAG CAMPUS COVERS OVER 30 ACRES AND ALL BUILDINGS (83) ARE MAINTAINED TO FIT THE SPECIAL NEEDS OF THE SENIOR POPULATION THAT LIVE HERE. MSAG WAS BUILT IN 1959-1961 WITH MANY RENOVATIONS OVER THE YEARS TO KEEP A MODERN, YET SAFE AND COMFORTABLE, FEEL FOR SENIOR LIVING. THE LASTEST COMPLETED PROJECT WAS THE WELLNESS CENTER CONSTRUCTION PROJECT. THE PROJECT COMPRISED OF A NEW WELLNESS CENTER OF APPROXIMATELY 11,330 GROSS SQUARE FEET. THE BUILDING IS A TWO-STORY WOOD FRAMED STRUCTURE THAT OFFERS MULTIPLE ROOMS FOR WELLNESS ACTIVITIES INCLUDING, FITNESS, CERTIFIED REHAB, AND CREATIVE ARTS (CENTER FOR HEALTHY LIVING). THE PROJECT ALSO INCLUDED REDEVELOPMENT OF A SITE OF APPROXIMATELY 22,000 GROSS SQUARE FEET, WHICH INCLUDED RETENTION OF THE EXISTING POOL AND SPA, RENOVATION OF EXISTING POOL HOUSE, AND ELECTRICAL INFRASTRUCTURE UPGRADES WHICH SERVICE THE EAST SIDE OF THE CAMPUS. THE NEW WELLNESS CENTER OPENED IN MAY 2022. THE CURRENT CONSTRUCTION PROJECT IS THE BUILDING OF A SINGLE THREE-STORY BUILDING CONTAINING 53 INDEPENDENT LIVING APARTMENTS, KNOWN AS THE CEDARS. THIS WILL REPLACE THE 62 UNITS THAT WERE ORGINALLY ON THE SAME SITE. THE CEDARS IS ESTIMATED TO TOTAL APPROXIMATELY 65,000 SQUARE FEET OF WOOD FRAMED CONSTRUCTION, AND A 20,000 SQUARE FOOT UNDERGROUND PARKING STRUCTURE. MSAG'S CLINIC AND HOME HEALTH DEPARTMENTS TRANSPORT RESIDENTS TO THEIR DOCTOR APPOINTMENTS AND PROVIDE HEALTH AND ASSISTANCE IN EACH OF OUR SENIOR'S HOMES. 7785138 0 3120504 MSAG PROVIDES SKILLED NURSING CARE REPORTED AS PATIENT SERVICE REVENUE. THESE AMOUNTS ARE DUE FROM PATIENTS, THIRD-PARTY PAYERS, AND OTHERS, NET OF CONTRACTUAL ALLOWANCES FOR MEDICARE, AND OTHER PROGRAMS. MSAG PROVIDED MEDICAL CARE AND OUTPATIENT SERVICES TO OUR AGED POPULATION AND AN AVERAGE OF 4 SENIORS IN THE COMMUNITY. TOTAL PATIENT DAYS THIS YEAR AMOUNTED TO 13,570 INCLUDING 1,317 DAYS FOR COMMUNITY PATIENTS. 12,374 OF THE TOTAL DAYS WERE FOR CUSTODIAL CARE WHICH IS NOT REIMBURSED BY MEDICARE OR HEALTH INSURANCE COMPANIES. WE AVERAGED 33 SENIOR PATIENTS IN OUR SKILLED NURSING FACILITY PER DAY. SKILLED NURSING HAS ONE LOCATION ON CAMPUS. 29902424 1 1 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 59 0 1 419 1 0 0 0 0 0 0 0 0 0 0 0 0 X 27 26 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X JENNIFER OSBORNE 9096245061 900 E HARRISON AVE POMONA CA 91767 DR DALJINDER TAKHAR DIRECTOR, CHAIRPERSON - HEALTH SERVICES COMMITTEE 2.00 X X 22000 0 0 LISA ABRAMS DIRECTOR 1.00 X 0 0 0 ARLENE ANDREW DIRECTOR 1.00 X 0 0 0 ROBIN ASPINALL BOARD CHAIRPERSON 3.00 X X 0 0 0 ELEANOR BROWN MEMBER AT LARGE 2.00 X X 0 0 0 EVELIYN DIAZ BROWN DIRECTOR 1.00 X 0 0 0 BETSY CRIGHTON 1ST VICE CHAIRPERSON, CHAIRPERSON - FINANCE/BUDGET 2.00 X X 0 0 0 EUGENIA ELLIOTT DIRECTOR 1.00 X 0 0 0 HENRY FORD MEMBER AT LARGE 2.00 X X 0 0 0 NEIL GERARD MEMBER AT LARGE, CHAIRPERSON - STRATEGIC PLAN/FUTU 2.00 X X 0 0 0 LEE GOLDSTEIN DIRECTOR, CHAIRPERSON - AUDIT COMMITTEE 1.00 X 0 0 0 JOHN HARPOLE DIRECTOR 1.00 X 0 0 0 BECCA KURTZ DIRECTOR (THRU 12/22) 1.00 X 0 0 0 JED LEANO DIRECTOR (THRU 12/22) 1.00 X 0 0 0 CONRAD MAAS DIRECTOR (THRU 12/22) 1.00 X 0 0 0 DAVID MENEFEE-LIBEY DIRECTOR 1.00 X 0 0 0 RACHELLE MURPHY DIRECTOR 1.00 X 0 0 0 MARY JEAN NEAULT DIRECTOR 1.00 X 0 0 0 LESLIE NEGRITTO DIRECTOR, CHAIRPERSON - INVESTMENT COMMITTEE 2.00 X 0 0 0 KATHY PEZDEK DIRECTOR 1.00 X 0 0 0 MARY ANN QUAY DIRECTOR 1.00 X 0 0 0 TOMAS SANDOVAL BOARD SECRETARY 2.00 X X 0 0 0 DARYL SMITH DIRECTOR 1.00 X 0 0 0 JEFF STARK DIRECTOR 1.00 X 0 0 0 DIANE STIELSTRA DIRECTOR 1.00 X 0 0 0 MICHELLE STODDARD DIRECTOR 1.00 X 0 0 0 MICHAEL STRANGE DIRECTOR 1.00 X 0 0 0 CINDY SULLIVAN DIRECTOR (THRU 12/22) 1.00 X 0 0 0 JIM TRANQUADA DIRECTOR (THRU 12/22) 2.00 X 0 0 0 MICHAEL VESTINO DIRECTOR 1.00 X 0 0 0 JOHN WHITING DIRECTOR 1.00 X 0 0 0 PETER YAO DIRECTOR (THRU 12/22) 1.00 X 0 0 0 RYAN ZIMMERMAN DIRECTOR, CHAIRPERSON - MARKETING & COMMUNITY OUTR 2.00 X 0 0 0 PATRICIA WILLIAMS CFO THRU 10/22); PRES & CEO (START 3/23) 40.00 X 189039 0 33009 JENNIFER OSBORNE CONTROLLER (THRU 11/22); CFO 40.00 X 93667 0 9367 MICHAEL LOGAN PRESIDENT & CEO (THRU 11/22) 40.00 X 111637 0 3329 LISA ATILANO VICE PRESIDENT OF HEALTHCARE SERVICES 40.00 X 164548 0 14300 MAUREEN BEITH PRESIDENT & CEO (THRU 8/22) 40.00 X 248892 0 34002 LINA DINO DIRECTOR OF NURSING 40.00 X 148503 0 7342 WILLIAM LEVITT VICE PRESIDENT OF FACILITIES & PROJECT MANAGEMENT 40.00 X 121748 0 19554 NORMA DERAS COMPENSATION & BENEFITS AD 40.00 X 119581 0 19491 EUNICE GAZON LVN CHARGE NURSE 40.00 X 116202 0 11642 1335817 0 152036 14 0 1 0 KAR CONSTRUCTION INC 1306 BROOKS ST ONTARIO CA 91762 CONSTRUCTION 3359139 IMAGE DESIGN CONSTRUCTION 1753 N 2ND AVE UPLAND CA 91784 CONSTRUCTION 543930 BINGE NETWORK SOLUTIONS PO BOX 1391 CLAREMONT CA 917111391 IT 315444 JESUS PEREZ VILLEGAS DBA GRANITE KING 14772 APPLETON ST HESPERIA CA 92345 CONSTRUCTION 312220 NAGCOGLASS 243 E HOLT AVE POMONA CA 91767 WINDOWS/SLIDING DOORS 226183 19 5533470 1740401 349983 7273871 CARE AND SERVICE FEES 623000 19632657 19632657 AMORT OF ADVANCE FEES 623000 4846778 4846778 NON RESIDENT HLTH SRVCS/ASSISTED 623000 1100350 1100350 HMO/MEDICARE INSURANCE 623000 1025722 1025722 OTHER SRVCS-RESIDENT/NON-RESIDENT 623000 692123 692123 27297630 1493624 1493624 45015 0 45015 45015 45015 2632676 2347731 92559 284945 -92559 192386 192386 FOOD SERVICES 623000 177657 177657 177657 36480183 27297630 0 1908682 X 451283 451283 635102 179957 455145 14699763 12854863 1844900 571482 478451 93031 1937964 1736656 201308 1156181 991353 164828 94923 94923 82330 2475 79855 89590 89590 3786455 3259895 526560 1069467 14328 1055139 1417616 819828 597788 119798 119145 653 4008976 3969959 39017 83396 65029 18367 8574 2221 6353 3978449 3899443 79006 228395 226108 2287 LEGAL SETTLEMENT 1755000 1755000 MED SUPPLIES/EQUIPMENT 457038 425218 31820 OTHER EMPLOYEE EXPENSES 417797 262294 155503 OTHER EXPENSES 233821 93938 139883 49980 49980 37333380 29902424 7430956 0 4174418 7250862 1111882 1005216 864555 770365 191755 187851 286648 292884 159520535 62727539 72723012 96792996 43249696 44841052 35666089 12075738 158268055 163216964 5159968 7191848 36774280 38134247 78273655 77478367 1630139 1592177 981714 2495597 122819756 126892236 X 22925511 23298488 12522788 13026240 35448299 36324728 158268055 163216964 X -853197 1712314 17312 X 0 1 X 1 0 X 850296 1716813 4416730 2199041 7273871 16456751 28002482 28036186 27087513 26490337 27297630 136914148 183108 163890 110309 132431 177657 767395 29035886 29916889 31614552 28821809 34749158 154138294 321020 259272 298304 431573 451208 1761377 0 321020 259272 298304 431573 451208 1761377 152376917 1148794 984613 980358 1325978 1538639 5978382 1148794 984613 980358 1325978 1538639 5978382 -74036 45667 21229 -7140 30110644 30947169 32616139 30147787 36287797 160109536 0.95170 0.95360 0.03730 0.03550 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ -74,036. 2019 AMOUNT: $ 45,667. 2020 AMOUNT: $ 21,229. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 65663 X ENJOYMENT OF RESIDENTS 0 0 1 X 24179744 92200 2729350 906996 500 26093798 21525439 7736967 -4275324 806438 900 24179744 18941936 50000 3280558 746515 540 21525439 17726508 59589 1813990 657350 801 18941936 17640548 58457 717582 689499 580 17726508 0.62000 0.29000 0.09000 0 0 2195371 2195371 94509482 47707738 46801744 7203828 4565204 2638624 55611854 10454597 45157257 96792996 DUE FROM RESTRICTED FUNDS 2849 ASSETS LIMITED TO USE 11824827 WORKERS' COMPENSATION RECEIVABLE 129382 CAPITALIZED INVESTMENT FEES 118680 12075738 ASSET RETIREMENT OBLIGATION 140863 REFUNDABLE DEPOSITS 204029 WORKERS' COMPENSATION LIABILITY 129382 SPLIT-INTEREST AGREEMENTS 266323 LEGAL LIABILITY 1755000 2495597 X 37668936 1712314 -433971 1278343 36390593 89590 89590 36480183 36792507 0 36792507 89590 451283 540873 37333380 PART III, LINE 4: FROM TIME TO TIME, MSAG RECEIVES DONATED WORKS OF ART WHICH ARE DISPLAYED AT THE FACILITY TO ENHANCE THE EXPERIENCE OF OUR RESIDENTS AND FAMILIES DURING THEIR VISIT. PART IV, LINE 2B: MSAG RECEIVED, FROM THE DEPARTMENT OF SOCIAL SERVICES, A PERMIT TO ACCEPT DEPOSITS FROM PROSPECTIVE RESIDENTS ON THE NEW RESIDENTIAL DEVELOPMENT (THE "CEDARS"). PROSPECTIVE RESIDENTS DEPOSIT AN AMOUNT EQUAL TO 10% OF THE ENTRANCE FEE FOR THE PARTICULAR UNIT THEY RESERVE IN THE CEDARS. MSAG HAS RECEIVED DEPOSITS OF APPROXIMATELY $1,592,000 AND $1,630,000 AS OF SEPTEMBER 30, 2023 AND 2022, RESPECTIVELY. THE NUMBER OF UNITS RESERVED ARE 46 AND 48 AS OF SEPTEMBER 30, 2023 AND 2022, RESPECTIVELY, OF THE 53 AVAILABLE UNITS. EACH DEPOSIT IS HELD IN A NONINTEREST-BEARING ACCOUNT INSURED BY THE FEDERAL DEPOSIT INSURANCE CORPORATION. CONSTRUCTION OF THE CEDARS BEGAN IN JANUARY 2022 AND IS EXPECTED TO REACH SUBSTANTIAL COMPLETION IN NOVEMBER 2023. PART V, LINE 4: TO GENERATE INCOME TO OFFSET OPERATING EXPENSES AND PROVIDE A SAVINGS ACCOUNT WITH A LONG-TERM INVESTMENT STRATEGY. PART X, LINE 2: MSAG HAS EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE POSITIONS WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED ARE RELATED TO MSAG'S CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE ARE UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED THAT WOULD BE TAXABLE. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE-LIKELY-THAN-NOT (>50%) OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN ACTUARIAL VALUE OF SPLIT-INTEREST AGREEMENTS 17,312. RECLASSIFICATION OF RESIDENT ASSISTANCE FROM REVENUE TO EXPENSES -451,283. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASSIFICATION OF RESIDENT ASSISTANCE FROM REVENUE TO EXPENSES 451,283. 1 CARE AND SERVICE FEE ASSISTANCE FROM HOMESHIP FUND 16 451283 PART I, LINE 2: IF A RESIDENT IS UNABLE TO AFFORD HIS/HER MONTHLY CARE FEES, HE/SHE MAY REQUEST FINANCIAL ASSISTANCE FROM MT. SAN ANTONIO GARDENS. THE RESIDENT COMPLETES AN APPLICATION FOR ASSISTANCE AND MEETS WITH THE CFO TO REVIEW HIS/HER FINANCIAL RESOURCES. THE CFO AND CEO REVIEW AND APPROVE ANY APPLICATIONS FOR ASSISTANCE. THE FUNDS ARE CREDITED TO THE RESIDENT'S INTERNAL ACCOUNTS TO REDUCE THE COST FOR THEIR MONTHLY CARE AND SERVICES. X X X X 0 0 0 0 0 0 0 0 0 MAUREEN BEITH PRESIDENT & CEO (THRU 8/22) 148892 0 100000 0 0 0 27000 0 7002 0 282894 0 0 0 PATRICIA WILLIAMS CFO THRU 10/22); PRES & CEO (START 3/23) 189039 0 0 0 0 0 19932 0 13077 0 222048 0 0 0 LISA ATILANO VICE PRESIDENT OF HEALTHCARE SERVICE 164548 0 0 0 0 0 14300 0 0 0 178848 0 0 0 LINA DINO DIRECTOR OF NURSING 148503 0 0 0 0 0 0 0 7342 0 155845 0 0 0 A CALIFORNIA MUNICIPAL FINANCE AUTHORITY 201563466 13049RBG0 2019-07-10 36283918 SEE PART VI 0 0 0 B CALIFORNIA MUNICIPAL FINANCE AUTHORITY 201563466 13049RBS4 2022-02-16 45688772 SEE PART VI 0 0 0 A 1620000 36739805 1223379 725678 18415748 16375000 2022 1 0 1 1 B 46601839 1897197 806131 32073684 11824827 0 0 0 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 A 1 B 1 SCHEDULE K, ROW A, PART I, COLUMN (F): THE PROCEEDS OF THE BONDS WERE USED TO REFINANCE ALL OF THE OUTSTANDING SERIES 2010 BONDS, REIMBURSE MSAG FOR THE PAYMENT OF PRIOR EXPENDITURES FOR PLANNING THE WELNESS/INDEPENDENT LIVING EXPANSION PROJECT, FINANCE CONSTRUCTION, IMPROVEMENT, RENOVATION, AND EQUIPPING OF THE CAMPUS, PAY A PORTION OF THE INTEREST ON THE 2019 BONDS DURING THE CONSTRUCTION OF DESCRIBED PROJECTS, AND PAY CERTAIN COSTS OF ISSUANCE OF THE BONDS. SCHEDULE K, COLUMN A, PART II, LINE 3: THE DIFFERENCE BETWEEN PART II, LINE 3 AND PART I, COLUMN (E) IS $455,887 INVESTMENT EARNINGS. SCHEDULE K, ROW B, PART I, COLUMN (F): THE PROCEEDS OF THE BONDS WERE USED TO FINANCE THE CONTRUCTION, IMPROVEMENT, RENOVATION, AND EQUIPPING OF 53 NEW INDEPENDENT LIVING UNITS AND RELATED FACILITIES AND AMENITIES (THE CEDARS); PAY A PORTION OF THE INTEREST OF THE 2022 BONDS DURING THE CONSTRUCTION OF THE CEDARS; AND PAY CERTAIN COSTS INCURRED IN CONNECTION WITH THE INSSURANCE OF THE 2022 BONDS. SCHEDULE K, COLUMN B, PART II, LINE 3: THE DIFFERENCE BETWEEN PART II, LINE 3 AND PART I, COLUMN (E) IS $913,067 INVESTMENT EARNINGS. X BLDG IMPRMTS 18 250013 FAIR MARKET VALUE X SUPPLIES 1 99970 FAIR MARKET VALUE 0 0 1 0 FORM 990, PART VI, SECTION A, LINE 4 CONGREGATIONAL HOMES, INC. NO LONGER HAS CORPORATE MEMBERS. THE ANNUAL MEETING WAS DISCONTINUED AS THE BOARD OF DIRECTORS WILL MEET FIVE TIMES A YEAR. THE NUMBER OF BOARD MEMBERS DECREASED FROM 25-35 TO 20-30 MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE TAX RETURNS ARE FIRST SUBMITTED TO THE AUDIT COMMITTEE WHEN A DRAFT IS AVAILABLE, BUT PRIOR TO ITS IRS DUE DATE OR EXTENDED DUE DATE. QUESTIONS ARE DIRECTED TO THE CFO OR CEO. ONCE ACCEPTED BY THE AUDIT COMMITTEE, THE FORM 990 WILL BE PROVIDED TO ALL BOARD MEMBERS FOR THEIR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C THE CEO'S SECRETARY DISTRIBUTES THE FORMS AT THE START OF EACH CALENDAR YEAR. SHE IS RESPONSIBLE FOR ENSURING THAT ALL ARE RETURNED. THE COMPLETED FORMS ARE THEN REVIEWED BY THE CHAIRMAN AND SECRETARY OF THE BOARD OF DIRECTORS. IT IS THE RESPONSIBILITY OF EACH DIRECTOR TO IDENTIFY WHEN POTENTIAL CONFLICTS OF INTEREST MAY OCCUR DURING BOARD PROCEEDINGS. THE CHAIRMAN AND THE SECRETARY MAY FIND IT NECESSARY TO REMIND INDIVIDUAL MEMBERS OF POTENTIAL CONFLICTS, AS NECESSARY. IN THE EVENT A POTENTIAL CONFLICT ARISES THE CHAIRMAN DECIDES IF THE INDIVIDUAL MEMBER SHOULD RECUSE HIM OR HERSELF FROM THE DISCUSSION AND/OR VOTE. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE SERVES AS THE MANAGEMENT COMPENSATION COMMITTEE. SALARY ADJUSTMENTS ARE BASED ON GENERAL SALARY ADJUSTMENTS FOR ALL EMPLOYEES, POSITION IN THE MARKET, INDIVIDUAL PERFORMANCE AND VALUE TO THE ORGANIZATION. COMPETITIVE SALARY REVIEWS ARE CONDUCTED ON A PERIODIC BASIS USING AN INDEPENDENT COMPENSATION CONSULTANT AND FORM 990 OF OTHER ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE KEPT IN THE ADMINISTRATION OFFICE IN A BINDER - FOR PUBLIC REVIEW - THAT CONTAINS IRS TAX EXEMPTION LETTER, ARTICLES OF INCORPORATION, BYLAWS, CONFLICT OF INTEREST POLICY, CODE OF ETHICAL CONDUCT, AND THREE YEARS OF 990'S AND AUDITED FINANCIAL STATEMENTS. FORM 990, PART IX, LINE 11G FOOD MANAGEMENT AND SUPPLIES: PROGRAM SERVICE EXPENSES 2,138,202. MANAGEMENT AND GENERAL EXPENSES 521,581. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,659,783. MEDICAL AND THERAPY SERVICES: PROGRAM SERVICE EXPENSES 940,687. MANAGEMENT AND GENERAL EXPENSES 3,803. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 944,490. LINEN SUPPLIES AND SERVICES: PROGRAM SERVICE EXPENSES 181,006. MANAGEMENT AND GENERAL EXPENSES 1,176. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 182,182. FORM 990, PART XI, LINE 9: CHANGES IN ACTUARIAL VALUE OF SPLIT-INTEREST AGREEMENTS 17,312.