2024-09-11T06:41:21-05:00 2023-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2023-01-01 481199065 VILLAGE SHALOM INC VILL 9133172600 5500 WEST 123RD STREET OVERLAND PARK KS 66209 SIMON ABRAHAMS CEO 9133172600 2024-09-10 1 0 X KERRI N BOGDA CPA P00760402 7177404863 2024-09-10 2023 2024-08-08 14:25:15Z SIMON ABRAHMS 5500 WEST 123RD STREET OVERLAND PARK KS 66209 25693598 0 X WWW.VILLAGESHALOM.ORG X 1996 KS HIGH QUALITY RESIDENT CARE TO SENIORS TO SUPPORT THEIR HIGHEST LEVEL OF INDEPENDENCE. 21 21 250 33 0 0 3898452 1542887 19093890 23013660 193566 334473 232833 411699 23418741 25302719 48557 137932 0 0 9647254 11132431 0 0 503945 19449539 20780879 29145350 32051242 -5726609 -6748523 94838189 84238939 101283157 96938604 -6444968 -12699665 X OUR MISSION IS TO NURTURE THE PHYSICAL, EMOTIONAL, SOCIAL AND SPIRITUAL WELL-BEING OF EVERY INDIVIDUAL WHOM WE ARE PRIVILEGED TO SERVE, INSPIRED BY OUR HERITAGE AS A JEWISH-SPONSORED CONTINUING-CARE RETIREMENT COMMUNITY. 0 0 26343131 137932 23013660 ACROSS THE SPECTRUM OF OUR PROGRAMS AND SERVICES, VILLAGE SHALOM IS COMMITTED TO A PHILOSOPHY OF PROVIDING CARE THAT SUPPORTS THE HIGHEST LEVEL OF INDEPENDENCE FOR AN INDIVIDUAL. MOREOVER, WE ARE COMMITTED TO PROVIDING SENIORS WITH THE HIGHEST QUALITY CARE REGARDLESS OF THEIR LEVEL OF NEED, FROM BASIC RETIREMENT LIVING TO FULL NURSING CARE, AND REGARDLESS OF THEIR ABILITY TO PAY. FOR OVER 100 YEARS, VILLAGE SHALOM HAS PROVIDED EXCEPTIONAL LONG-TERM CARE FOR SENIORS IN THE GREATER KANSAS CITY AREA. WE ARE PLEASED TO BE ABLE TO OFFER TAILORED PROGRAMS AND SERVICES TO SENIORS IN AN AWARD-WINNING INNOVATIVE ENVIRONMENT THAT PROVIDES MAXIMUM INDEPENDENCE TO OUR RESIDENTS. VILLAGE SHALOM IS, AND REMAINS, A LEADER WITHIN THE SENIOR LIVING CARE INDUSTRY. VILLAGE SHALOM COMMITS TIME AND RESOURCES AND RETAINS OUTSTANDING PROFESSIONALS DEVOTED TO DEVELOPING NEW AND INNOVATIVE SERVICES THAT ENRICH THE LIVES OF SENIORS REGARDLESS OF ECONOMIC RESOURCES. NEARLY FORTY PERCENT OF THE RESIDENTS AT VILLAGE SHALOM ARE RECIPIENTS OF MORE THAN $1.8 MILLION IN FINANCIAL ASSISTANCE. OUR FINANCIAL ASSISTANCE PROGRAM ACCOMPLISHES OUR MISSION BY ENSURING ALL RESIDENTS, EVEN THOSE WHO HAVE EXHAUSTED THEIR FINANCIAL RESOURCES, OR HAVE COME TO US WITH NO RESOURCES, ARE PROVIDED 24/7 NURSING CARE, THERAPIES, PRESCRIPTION MANAGEMENT, ENGAGING PROGRAMMING, INDIVIDUALIZED AND GROUP WELLNESS OPPORTUNITIES, CUSTOMIZED MEALS PER DIETARY RESTRICTIONS, AND A SAFE AND SECURE PLACE TO CALL HOME. THEIR DIGNITY, PRIVACY, AND LONG-TERM CARE ARE OUR PRIMARY CONCERN. NO RESIDENT HAS EVER BEEN ASKED TO LEAVE DUE TO THE INABILITY TO PAY FOR THE COST OF THEIR CARE. THIS IS UNIQUE IN SENIOR LIVING AND A POINT OF PRIDE FOR VILLAGE SHALOM.THE ORGANIZATION PROVIDES SERVICES TO RESIDENTS WHO MEET CERTAIN CRITERIA UNDER ITS BENEVOLENT CARE POLICY AT AMOUNTS LESS THAN ITS ESTABLISHED RATES. BECAUSE THE ORGANIZATION DOES NOT PURSUE COLLECTION OF AMOUNTS DETERMINED TO QUALIFY AS BENEVOLENT CARE, THE AMOUNTS ARE NOT REPORTED AS REVENUE. 26343131 1 1 0 1 0 0 0 0 1 1 1 0 0 0 1 0 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 0 0 0 0 0 0 0 0 0 1 38 0 250 1 0 0 0 0 0 0 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 KS X MARK CAMPELL CFO 9132668403 5500 WEST 123RD STREET OVERLAND PARK KS 66209 BOB GERSHON CHAIR 1.00 0.00 X X 0 0 0 NEAL SCHWARTZ VICE CHAIR 1.00 0.00 X X 0 0 0 SIMON ABRAHMS TREASURER/INTERIM CEO (AS OF 6/23) 40.00 0.00 X X 50754 0 0 RACHEL KRANTZ SECRETARY 1.00 0.00 X X 0 0 0 ASHLEY ALPERT DIRECTOR 1.00 0.00 X 0 0 0 ROBERT BARAN DIRECTOR 1.00 0.00 X 0 0 0 ALLISON BEREY DIRECTOR 1.00 0.00 X 0 0 0 IRENE BETTINGER DIRECTOR 1.00 0.00 X 0 0 0 SHIRLEY HELZBERG DIRECTOR 1.00 0.00 X 0 0 0 JAMES KLEIN DIRECTOR 1.00 0.00 X 0 0 0 JEREMY KRASHIN DIRECTOR 1.00 0.00 X 0 0 0 FRANK LIPSMAN DIRECTOR 1.00 0.00 X 0 0 0 AMANDA PALAN DIRECTOR 1.00 0.00 X 0 0 0 ROSANNE ROSEN DIRECTOR 1.00 0.00 X 0 0 0 STEVE RUBEN DIRECTOR 1.00 0.00 X 0 0 0 TRACY SHAFTON DIRECTOR 1.00 0.00 X 0 0 0 KEN SIGMAN DIRECTOR 1.00 0.00 X 0 0 0 DAVID SPIZMAN DIRECTOR 1.00 0.00 X 0 0 0 STEWART STEIN DIRECTOR 1.00 0.00 X 0 0 0 TODD STETTNER DIRECTOR 1.00 0.00 X 0 0 0 BEN WARNER DIRECTOR 1.00 0.00 X 0 0 0 MATTHEW LEWIS PRESIDENT/CEO (UNTIL 06/30/23) 40.00 0.00 X 279042 0 18564 SHARON LATIMER CFO (UNTIL 02/24/23) 40.00 0.00 X 27211 0 5243 MARK CAMPBELL CFO (AS OF 9/23) 40.00 0.00 X 43269 0 1303 DEBRA GILLETTE DIRECTOR OF HR 40.00 0.00 X 150746 0 0 JAMIE PAREDES CHIEF OPERATING OFFICER 40.00 0.00 X 144279 0 20984 LYNETTE PLAISTED MC SKILLED NURSE 40.00 0.00 X 134200 0 15678 JILL ALLIN DIRECTOR OF SALES & MARKETING 40.00 0.00 X 167551 0 17269 NIKOL TERRILL DIRECTOR OF PHILANTHROPY 40.00 0.00 X 103544 0 5318 1100596 0 84359 8 0 1 0 NEXDINE HOSPITALITY 905B SOUTH MAIN STREET MANSFIELD MA 02048 DINING CONTRACTOR 2814662 UNIDINE PO BOX 102289 ALANTA GA 303682289 DINING CONTRACTOR 1868869 COREWORKS - ACH PAYMENT 13028 COLLECTION CENTER DRIVE CHICAGO IL 60693 OUTSOURCED EVS 747651 SUMMIT CARE INC 6731 W 121ST STREET SUITE 10 OVERLAND PARK KS 66209 CLINICAL STAFFING 529623 TIDY UP ANGELS LLC 9800 W 130TH ST OVERLAND PARK KS 66212 CLEANING SERVICES 434064 23 1542887 1542887 RESIDENT CARE REVENUE 623000 23013660 23013660 23013660 384480 384480 340872 388327 2552 -47455 -2552 -50007 -50007 INSURANCE REIMBURSEMENT 623000 352340 352340 WELLNESS CENTER 623000 25255 25255 MEALS 623000 16479 16479 17625 17625 411699 25302719 23013660 0 746172 X 137932 137932 425385 329805 86428 9152 9061523 7025464 1841075 194984 35378 26178 8514 686 920534 699510 201020 20004 689611 525051 149968 14592 35259 35259 204772 204772 228791 228791 1800 1800 43298 43298 5952770 5319303 631804 1663 3530 797 2733 1391862 421360 735274 235228 431708 48 431660 1219244 1057261 161983 84991 82156 2628 207 81 81 2531001 2531001 4551980 4551980 459710 459710 DIETARY 1638648 1638648 REPAIRS & MAINTENANCE 587246 563873 23373 GRIEVANCE EXPENSE 382964 382964 BAD DEBT EXPENSE 278314 278314 752910 554831 170650 27429 32051242 26343131 5204166 503945 5096 60000 1791255 1832752 770505 318907 1167962 1384559 104345 38379 540200 135517 124365106 52648240 74964594 71716866 14481547 7846717 1012685 905242 94838189 84238939 3044538 2771032 49581866 50067193 47332334 43803610 4292 2012 305380 1014747 294757 101283157 96938604 X -10025675 -15349445 3580707 2649780 -6444968 -12699665 94838189 84238939 X -6748523 533266 -39440 X 0 1 X 1 1 1 X 2633199 2969793 2621316 3898452 1542887 13665647 14272143 14122276 16827963 19093890 23013660 87329932 16905342 17092069 19449279 22992342 24556547 100995579 206544 35000 10000 251544 2052581 8234242 3913540 2548712 1803387 18552462 2052581 8440786 3948540 2558712 1803387 18804006 82191573 219042 60953 32220 101411 384480 798106 219042 60953 32220 101411 384480 798106 112204 1640935 144456 232833 411699 2542127 17236588 18793957 19625955 23326586 25352726 104335812 0.78780 0.73760 0.00760 0.00520 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 2,177. 2020 AMOUNT: $ 775. 2021 AMOUNT: $ 9,596. 2022 AMOUNT: $ 4,476. 2023 AMOUNT: $ 2,099. WELLNESS CENTER - 2019 AMOUNT: $ 49,040. 2020 AMOUNT: $ 10,177. 2021 AMOUNT: $ 18,147. 2022 AMOUNT: $ 20,159. 2023 AMOUNT: $ 25,255. SALON REVENUE - 2019 AMOUNT: $ 6,695. 2020 AMOUNT: $ 2,800. 2021 AMOUNT: $ 7,434. 2022 AMOUNT: $ 6,495. 2023 AMOUNT: $ 8,216. MEALS - 2019 AMOUNT: $ 48,292. 2020 AMOUNT: $ 14,859. 2021 AMOUNT: $ 4,483. 2022 AMOUNT: $ 11,456. 2023 AMOUNT: $ 16,479. DEPOSITS - 2019 AMOUNT: $ 6,000. SETTLEMENT CLAIMS - 2020 AMOUNT: $ 984. FINANCE CHARGE REVENUE - 2020 AMOUNT: $ 805. 2021 AMOUNT: $ -392. 2022 AMOUNT: $ 998. 2023 AMOUNT: $ 2,454. MEDICAL RECORDS - 2020 AMOUNT: $ 375. 2021 AMOUNT: $ 67. 2022 AMOUNT: $ 338. 2023 AMOUNT: $ 349. RESIDENT INTEREST - 2020 AMOUNT: $ 360. 2021 AMOUNT: $ 338. 2022 AMOUNT: $ 5,379. PPP LOAN FORGIVENESS - 2020 AMOUNT: $ 1,609,800. VENDING MACHINE - 2021 AMOUNT: $ 949. 2022 AMOUNT: $ 723. 2023 AMOUNT: $ 503. REGISTER FEE - 2021 AMOUNT: $ 3,784. PROVIDER RELIEF FUNDING - 2021 AMOUNT: $ 100,050. INSURANCE REIMBURSEMENT - 2022 AMOUNT: $ 166,302. 2023 AMOUNT: $ 352,340. REIMBURSEMENTS - 2022 AMOUNT: $ 16,507. 2023 AMOUNT: $ 4,004. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 1800 1800 0 PART II-B, LINE 1: THE ORGANIZATION PAYS DUES TO LEADINGAGE KANSAS, ORGANIZATIONS WHICH ADVOCATE FOR SENIOR CITIZENS. PORTIONS OF THE DUES PAID ARE ALLOCATED TO LOBBYING EXPENSES. 0 1 X 1814681 191868 57635 1948914 2104042 -226580 62781 1814681 1974521 212361 82840 2104042 1836330 200756 62565 1974521 1652322 215354 31346 1836330 0.00000 0.85700 0.14300 0 0 2252860 2252860 95785285 32798260 62987025 21857164 17039770 4817394 4469797 2810210 1659587 71716866 DEFERRED CONTRACT INVESTMENTS 294757 294757 25306273 533266 -177372 355894 24950379 352340 352340 25302719 31560970 -352340 -352340 31913310 137932 137932 32051242 PART IV, LINE 2B: SKILLED NURSING RESIDENTS MAY ELECT TO HAVE PERSONAL FUNDS MANAGED BY VILLAGE SHALOM. RESIDENTS WHOSE PERSONAL FUNDS ARE HELD BY VILLAGE SHALOM MAY GO TO THE BUSINESS OFFICE AND WITHDRAW CASH FOR THEIR NEEDS. PART V, LINE 4: EARNINGS FROM THE ENDOWMENT FUNDS ARE TO BE USED FOR RESIDENT ACTIVITIES, FINANCIAL ASSISTANCE, EMPLOYEE RECOGNITION, STAFF DEVELOPMENT AND TRAINING. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS -58,384. CHANGE IN VALUE OF PLEDGES RECEIVABLE 18,944. GRANTS/OTHER ASSISTANCE TO INDIVIDUALS -137,932. PART XI, LINE 4B - OTHER ADJUSTMENTS: INSURANCE REIMBURSEMENT 352,340. PART XII, LINE 2D - OTHER ADJUSTMENTS: INSURANCE SETTLEMENT RECLASS -352,340. PART XII, LINE 4B - OTHER ADJUSTMENTS: INSURANCE REIMBURSEMENT 137,932. 1 FINANCIAL ASSISTANCE 39 137932 PART I, LINE 2: VILLAGE SHALOM, INC. PROVIDES FINANCIAL ASSISTANCE TO INDIVIDUALS WHO DO NOT HAVE THE RESOURCES TO PAY FOR THEIR CARE. INDIVIDUALS AND FAMILIES MUST COMPLETE AN APPLICATION INDICATING THEIR NEED FOR FINANCIAL ASSISTANCE. THE ORGANIZATION'S STAFF REVIEWS THE INDIVIDUAL AND FAMILY APPLICATIONS THROUGH THE ESTABLISHED CRITERIA OF THE ASSISTANCE PLAN. INDIVIDUALS AND FAMILIES ARE REQUIRED TO PROVIDE INCOME AND ASSET VERIFICATION AS WELL AS ANNUALLY DISCLOSING THEIR FINANCIAL INFORMATION THROUGH THEIR CONTINUATION WITHIN THE ASSISTANCE PROGRAM. X X X X 1 0 0 0 0 0 0 1 0 MATTHEW LEWIS PRESIDENT/CEO (UNTIL 06/30/23) 184707 0 0 0 94335 0 9235 0 9329 0 297606 0 0 0 JILL ALLIN DIRECTOR OF SALES & MARKETING 125311 0 42240 0 0 0 6686 0 10583 0 184820 0 0 0 JAMIE PAREDES CHIEF OPERATING OFFICER 144279 0 0 0 0 0 7214 0 13770 0 165263 0 0 0 DEBRA GILLETTE DIRECTOR OF HR 150746 0 0 0 0 0 0 0 0 0 150746 0 0 0 PART I, LINE 4A MATTHEW LEWIS RECEIVED A SEVERANCE OF $94,335. PART I, LINE 7 BONUSES ARE BASED ON A NUMBER OF FACTORS INCLUDING EXCEPTIONAL PERFORMANCE, OPERATIONAL AND ORGANIZATION-BASED GOALS, AND KEY INITIATIVES. BONUSES ARE TIED TO KEY ANNUAL STRATEGIC GOALS THAT SUPPORT THE MISSION, THE ACHIEVEMENT OF THE ORGANIZATION'S MISSION, AND THE ANNUAL REVIEW PROCESS. SALARIES OF COMPARABLE POSITIONS AT ORGANIZATIONS OF SIMILAR SIZES AND MISSION ARE EVALUATED AS PART OF THE PROCESS AS WELL. THE BOARD HAS SOLE DISCRETION TO REDUCE OR REVOKE THE BONUS AMOUNT. A KANSAS DEVELOPMENT FINANCE AUTHORITY 481066589 2013-05-29 12155000 NOTE IN PART VI 0 0 0 B KANSAS DEVELOPMENT FINANCE AUTHORITY 481066589 48542RCB8 2018-07-16 59841375 NOTE IN PART VI 0 0 0 A 7737008 12155000 12155000 2002 1 0 1 1 B 19500000 61341352 3778052 6979268 1183985 49400047 2022 0 0 1 1 A 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 1 0 0 0 1 B 0 1 0 0 0 0 0 1 1 A 1 B 1 PART I, LINE A, COLUMN (F): REFUND 1998AA BONDS (ORIGINALLY ISSUED 12/2/1998). PART I, LINE B, COLUMN (F): CONSTRUCTION AND IMPROVEMENT TO THE INSTITUTION'S CONTINUING CARE RETIREMENT COMMUNITY. PART II, COLUMN A, LINE 11: THIS AMOUNT WAS USED TO CURRENT REFUND THE 1998AA BONDS ON THE ISSUE DATE. PART II, COLUMN B, LINE 3: TOTAL PROCEEDS DO NOT EQUAL ISSUE PRICE LISTED IN PART I, COLUMN (E) DUE TO INVESTMENT EARNINGS EARNED DURING THE PROJECT PERIOD. PART II, COLUMN B, LINE 16: THE INSTITUTION IS CURRENTLY IN THE PROCESS OF COMPLETING THE FINAL WRITTEN ALLOCATION FOR THE BONDS. PART IV, COLUMN B, LINE 6: THE INVESTMENT YIELD ON ANY PROCEEDS INVESTED BEYOND THE 3-YEAR TEMPORARY PERIOD DID NOT EXCEED THE YIELD ON THE BONDS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS COMPILED/COMPLETED BY AN INDEPENDENT CPA FIRM, BAKER TILLY ADVISORY GROUP LP (BAKER TILLY). BAKER TILLY ALSO CONDUCTS THE ANNUAL INDEPENDENT AUDIT OF VILLAGE SHALOM, INC. THE 990 IS COMPLETED IN COOPERATION WITH THE CFO AND PRESIDENT OF VILLAGE SHALOM. PRIOR TO THE MAILING TO THE VILLAGE SHALOM BOARD, THE CFO AND PRESIDENT REVIEW THE 990 AND RELATED SCHEDULES WITH BAKER TILLY. THE 990 DRAFT IS E-MAILED TO ALL VOTING MEMBERS OF THE ORGANIZATION'S GOVERNING BOARD PRIOR TO THE FILING WITH THE IRS. THE 990 IS A TOPIC AT THE FINANCE COMMITTEE MEETING AND THE REGULARLY SCHEDULED BOARD MEETING PRIOR TO THE FILING. FORM 990, PART VI, SECTION B, LINE 12C VILLAGE SHALOM HAS A WRITTEN COMPLIANCE PLAN. THE COMPLIANCE PLAN IS REVIEWED WITH EVERY EMPLOYEE AT ORIENTATION, AND EVERY BOARD MEMBER WHEN THEY ARE INSTALLED. A CODE OF CONDUCT IS SIGNED BY EVERY EMPLOYEE AND BOARD MEMBER AT ORIENTATION (UPON HIRE OR INSTALLATION). ANNUALLY, EVERY EMPLOYEE MEMBER COMPLETES AN IN-SERVICE/UPDATE ON THE CODE OF CONDUCT/COMPLIANCE PLAN. ANNUALLY, EVERY BOARD MEMBER REVIEWS THE CODE OF CONDUCT AND SIGNS AN UPDATED CONFLICT OF INTEREST POLICY. FAMILY AND BUSINESS RELATIONSHIPS ARE EXPRESSLY MENTIONED IN THE POLICY. THE CODE OF CONDUCT AND COMPLIANCE PLAN LAY THE FOUNDATION FOR A COMPLIANT CULTURE AND AN ATMOSPHERE FOR SELF-DISCLOSURE. VILLAGE SHALOM IS DEDICATED TO THE HIGHEST ETHICAL PRACTICES AND MAKES EVERY EFFORT TO CONDUCT RELATIONSHIPS WITH THIS BUSINESS CULTURE. FORM 990, PART VI, SECTION B, LINE 15 VILLAGE SHALOM HAS A DESIGNATED COMPENSATION COMMITTEE APPOINTED BY THE BOARD OF DIRECTORS. THE COMMITTEE REVIEWS SALARY DATA FOR THE INDUSTRY. THE SALARY DATA INCLUDES BOTH LOCAL AND REGIONAL COMPARATIVE DATA. THE COMMITTEE REVIEWS THE COMPENSATION PACKAGE AS A WHOLE, INCLUDING BOTH SALARY AND BENEFIT STRUCTURE. THE COMMITTEE MAINTAINS DOCUMENTATION RELATING TO DATES MET, TOPICS DISCUSSED, AND PROCESSES UNDERTAKEN AND CONCLUSIONS FOR COMPENSATION PACKAGES. THE BOARD ONLY REVIEWS THE CEO/PRESIDENT SALARY - ALL MANAGEMENT POSITIONS ARE REVIEWED BY THE CEO. THE CEO REVIEWS AVAILABLE COMPARABLE SALARY DATA FROM LOCAL AND REGIONAL SOURCES, INCLUDING LEADINGAGE, TO ENSURE ALL COMPENSATION IS WITHIN FAIR MARKET VALUE FOR THE INDUSTRY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING FEES: PROGRAM SERVICE EXPENSES 8,455. MANAGEMENT AND GENERAL EXPENSES 124,794. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 133,249. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 1,971,751. MANAGEMENT AND GENERAL EXPENSES 372,487. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,344,238. CONTRACTED THERAPY SERVICES: PROGRAM SERVICE EXPENSES 550,082. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 550,082. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 2,627,163. MANAGEMENT AND GENERAL EXPENSES 134,523. FUNDRAISING EXPENSES 1,663. TOTAL EXPENSES 2,763,349. PHARMACY SERVICES: PROGRAM SERVICE EXPENSES 161,852. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 161,852. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS -58,384. CHANGE IN VALUE OF PLEDGES RECEIVABLE 18,944.