2024-10-02T16:39:05-05:00 2023-12-31 420714325 RSM US LLP 100 INTERNATIONAL DRIVE SUITE 1400 BALTIMORE MD 21202 990 2023-01-01 550878964 MARIS GROVE INC MARI 6104591090 100 MARIS GROVE WAY GLEN MILLS PA 19342 EILEEN ERSTAD TREASURER 6104591090 2024-09-27 1 1 JULIA FLANNERY P00928918 4102469300 2024-09-27 2023 2024-10-15 13:58:12Z BARBARA BISGAIER 100 MARIS GROVE WAY GLEN MILLS PA 19342 89394265 0 X WWW.NATIONALSENIORCOMMUNITIES.ORG X 2005 PA PROVIDE A HOME FOR SENIORS THAT SATISFIES THEIR THREE PRIMARY NEEDS. 11 7 1442 113 0 0 1329200 1576107 78434148 87034911 17042615 545104 241662 231771 97047625 89387893 113022 118033 0 0 34995690 37563393 0 0 96607 80279873 59816149 115388585 97497575 -18340960 -8109682 636153110 368714127 716323171 438725096 -80170061 -70010969 X MISSION STATEMENT - HOME IS BELONGING, PEACE OF MIND, LOVE AND ACCEPTANCE. WELCOME HOME!VISION STATEMENT - MARIS GROVE, INC. CELEBRATES AGING! GROUNDED IN INCLUSION, INNOVATION AND ADVOCACY, WE CREATE UNPARALLELED VALUE AND OPPORTUNITIES FOR EVERY LIFE WE TOUCH. AS PART OF THE NATIONAL SENIOR COMMUNITIES ENTERPRISE, WE LEVERAGE OUR STRONG FINANCIAL FOUNDATION AND GOVERNANCE FOR THE BENEFIT OF SENIORS AND THOSE WHO SUPPORT THEM. 0 0 83445674 118033 87034911 MARIS GROVE PROVIDES SERVICES NEEDED BY SENIOR RESIDENTS, WHO RESIDE IN 1,278 INDEPENDENT LIVING UNITS, 84 ASSISTED LIVING UNITS, 66 SKILLED NURSING BEDS AND 44 MEMORY CARE BEDS. THE SERVICES WE PROVIDE TO OUR RESIDENTS INCLUDE, BUT ARE NOT LIMITED TO HOUSING, FOOD, MEDICAL, SECURITY AND MAINTENANCE SERVICES, RECREATIONAL AND PASTORAL ACTIVITES. 83445674 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 1 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 1 0 0 0 1 67 0 1 1442 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 11 7 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X X IBI KHAN 4102422880 701 MAIDEN CHOICE LANE BALTIMORE MD 21228 X ARNOLD SPEERT DIRECTOR (THRU 3/31/23) 0.20 8.00 X 0 22500 0 BARBARA C BISGAIER CHAIR & PRESIDENT 0.50 7.50 X X 0 110000 0 C JACKSON BAIN DIRECTOR (THRU 3/31/23) 0.20 6.50 X 0 22500 0 EILEEN G ERSTAD TREASURER 0.10 14.50 X X 0 167500 0 IAN BROWN DIRECTOR (BEG 4/1/23) 0.10 7.80 X 0 65000 0 MARY D COLINS SECRETARY 0.10 10.30 X X 0 150000 0 MICHAEL W ROSKIEWICZ DIRECTOR 0.10 9.50 X 0 110000 0 MONTY C LEONARD DIRECTOR 0.10 8.40 X 0 87500 0 PAMELA D PAULK DIRECTOR 0.10 8.20 X 0 87500 0 PATRICIA M BROWN DIRECTOR 0.10 7.60 X 0 87500 0 REV DR ZINA JACQUE VICE CHAIR & VICE PRESIDENT 0.10 9.30 X X 0 215000 0 RUSSELL SHARP DIRECTOR (BEG 4/1/23) 0.10 7.80 X 0 65000 0 STEPHANIE L REEL DIRECTOR 0.10 9.90 X 0 150000 0 CHRIS RATHMANN ASSISTANT TREASURER 0.50 7.00 X 0 0 0 JOHN HALL ASSISTANT TREASURER 0.50 7.00 X 0 0 0 MARK EMBLEY ASSISTANT TREASURER 0.50 8.00 X 0 0 0 MAUREEN HECKLER EXECUTIVE DIRECTOR 40.00 X 292588 0 9528 NEAL GANTERT ASSISTANT TREASURER 0.50 7.00 X 0 0 0 RANDALL COX DIRECTOR, FINANCE 40.00 X 157317 0 16070 CASEY KAMINSKI DIRECTOR, NURSING 40.00 X 163736 0 2441 JAN SCHECHTER PERSONAL MOVING CONSULTANT 40.00 X 142717 0 15711 KIM HUNTER ASST DIRECTOR, NURSING 40.00 X 132843 0 6673 KIMBERLY DILL SALES COUNSELOR 40.00 X 129691 0 15772 PAGONA NARUN PHYSICAL THERAPIST 40.00 X 134506 0 424 ELIZABETH MEREDITH ASSISTANT ADMIN CONTINUING CARE 40.00 X 124984 0 9630 1278382 1340000 76249 30 0 1 0 ERICKSON SENIOR LIVING LLC 701 MAIDEN CHOICE LANE BALTIMORE MD 21228 MANAGEMENT - SEE SCH. O 11414382 CROWN FLOORING CO 3045 MCCANN FARM DR STE 101 GARNET VALLEY PA 19060 FLOORING 1723915 MR JOHNSON ENTERPRISES INC 108 SKYVIEW DR COATESVILLE PA 19320 BUILDING CONTRACTOR 1365522 RC LEGNINI COMPANY INC 46 PENNSYLVANIA AVE MALVERN PA 19355 BUILDING CONTRACTOR 736039 PIC RITE MANAGEMENT & CONSULTING INC 234 W BROAD ST C HATFIELD PA 19440 CONSULTING SERVICES 660792 22 535 734491 841081 10448 1576107 RESIDENT FEES 623000 77130585 77130585 ANCILLARY FEES 623000 6971000 6971000 RESIDENT DEPOSITS 623000 2929876 2929876 PROCESSING FEES 623000 3450 3450 87034911 544901 544901 219102 0 219102 219102 219102 203 0 203 203 203 4665 535 250 4415 4415 12143 6122 6021 6021 PANDEMIC RELATED RESID 900099 2233 2233 2233 89387893 87034911 0 776875 13633 13633 104400 104400 641680 641680 29894638 25610983 4212503 71152 548133 424748 121312 2073 4024716 3153272 863055 8389 2454226 2084840 364087 5299 3547908 3547908 44178 44178 121817 121817 15 15 8531065 2295609 6235456 1702253 1702253 8248116 7189947 1050811 7358 20244934 20221270 23653 11 26841 12277 14564 9650 9650 13048307 13048307 1039348 1039348 EQUIPMENT RENTAL 2331371 2319703 11668 CHARITY CARE 505809 505809 RESIDENT RELATIONS 414537 161717 250495 2325 97497575 83445674 13955294 96607 1250 0 17210822 25558882 1317917 839239 344429690 5986100 193005 174188 2706365 2781512 43422706 20661526 267882785 22761180 2403524 2716418 7752 8195 0 307888413 636153110 368714127 8183995 12703548 1284400 2061300 706854776 423960248 716323171 438725096 X -83050350 -73086699 2880289 3075730 -80170061 -70010969 636153110 368714127 X -8109682 68 17955812 312894 X 0 1 X 1 0 X 968593 1463634 2691142 1329200 1576107 8028676 66064969 68425223 71460295 78434148 87051719 371436354 67033562 69888857 74151437 79763348 88627826 379465030 125000 125000 388000 258025 224058 1120083 0 125000 125000 388000 258025 224058 1120083 378344947 17974023 17952410 17515362 17283413 764003 71489211 17974023 17952410 17515362 17283413 764003 71489211 823 2233 3056 85007585 87841267 91666799 97047584 89394062 450957297 0.83900 0.79860 0.15850 0.19910 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 697824 72712 625112 29711507 13515906 16195601 8997718 5577470 3420248 4015657 1495438 2520219 22761180 FINANCE LEASE RIGHT OF USE ASSETS, NET 307888413 307888413 CLAIMS RESERVE 875452 RESIDENT DEPOSITS 412632529 FUNDS HELD FOR RESIDENTS 66947 RESIDENT REFUNDS PAYABLE 7910425 PARKING DEPOSITS 2297500 DEFERRED MANAGEMENT FEES 177395 423960248 X 89647040 68 312894 312962 89334078 15 53800 53815 89387893 97443760 -53800 -53800 97497560 15 15 97497575 PART IV, LINE 2B: PROSPECTIVE RESIDENTS ARE REQUIRED TO MAKE CERTAIN INSTALLMENT PAYMENTS PRIOR TO THE FINAL SETTLEMENT OF THE GIVEN UNIT. THOSE ADVANCE DEPOSITS ARE REPORTED ON FORM 990, PART X, LINE 21. PART X, LINE 2: MARIS GROVE, INC. ("MGC") IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND THE APPLICABLE STATE INCOME TAX REGULATIONS. MANAGEMENT HAS EVALUATED MGC'S TAX POSITIONS AND HAS CONCLUDED THAT MGC HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: ADJUSTMENT TO NET ASSETS WITH DONOR RESTRICTIONS CHANGE IN RESTRICTED NET INVESTMENT RETURN 312,894. PART XI, LINE 4B - OTHER ADJUSTMENTS: ERTC NETTED WITH EXPENSES ON THE FINANCIAL STATEMENTS 53,800. ADJUSTMENT TO NET ASSETS WITH DONOR RESTRICTIONS -250. SPECIAL EVENT EXPENSES NETTED WITH REVENUE ON FORM 990 250. PART XII, LINE 2D - OTHER ADJUSTMENTS: ADJUSTMENT TO NET ASSETS WITH DONOR RESTRICTIONS -250. ERTC NETTED WITH EXPENSES ON THE FINANCIAL STATEMENTS -53,800. SPECIAL EVENT EXPENSES NETTED WITH REVENUE ON FORM 990 250. 1 AMERICAN RED CROSS 431 18TH ST NW WASHINGTON DC 20006 530196605 501(C)(3) 8000 0 MAUI FIRE FUNDRAISER 1 0 EDUCATIONAL SCHOLARSHIPS - SEE PART IV 76 104400 SCHEDULE I, PART I, LINE 2 SCHOLAR CANDIDATES MUST BE CURRENTLY EMPLOYED YEAR-ROUND AT MARIS GROVE. ONLY MEDICAL LEAVES OF ABSENCE ARE ALLOWABLE DURING THE TWO YEARS. OTHER REQUESTS FOR A LEAVE OF ABSENCE WILL BE REVIEWED AND DETERMINED CASE BY CASE. A SCHOLAR CANDIDATE MUST HAVE BEEN EMPLOYED BY MARIS GROVE ON OR BEFORE SEPTEMBER 30, OF THE START OF THEIR JUNIOR YEAR IN HIGH SCHOOL. THE CANDIDATE MUST ALSO ACHIEVE 700 HOURS OF WORK DURING A TIME SPAN THAT BEGINS NO EARLIER THAN JUNE 1, OF THEIR JUNIOR YEAR OF HIGH SCHOOL (300 OF 700 HOURS MUST BE COMPLETED BY THE END OF THEIR JUNIOR YEAR OF HIGH SCHOOL TO QUALIFY). ANY HOURS WORKED PRIOR TO JUNE 1, OF THE START OF THEIR JUNIOR YEAR DO NOT COUNT TOWARDS THE 700 HOURS REQUIREMENT. CANDIDATES MUST ACHIEVE THE 700 HOUR REQUIREMENT AS WELL AS FULFILL THE TWO-YEAR MINIMUM EMPLOYMENT REQUIREMENT. CANDIDATES MUST BE IN "GOOD STANDING" FROM THEIR ORIGINAL DATE OF HIRE THROUGH THEIR LAST DAY OF WORK. TO MAINTAIN "GOOD STANDING," SCHOLAR CANDIDATES, AS EMPLOYEES, MUST ABIDE BY ALL EMPLOYMENT POLICIES AND PROCEDURES, TO INCLUDE GIVING TWO WEEKS NOTICE TO THEIR SUPERVISOR WHEN TERMINATING EMPLOYMENT. SCHOLAR CANDIDATES MUST COMPLETE EACH STEP AS OUTLINED IN THE PROGRAM DESCRIPTION BY THE RESPECTIVE DUE DATE. FURTHERMORE, CANDIDATES MUST TURN IN PROOF OF FULL-TIME STATUS WITHIN THE DATES SPECIFIED IN THE PROGRAM DESCRIPTION FOR EACH SPRING AND FALL SEMESTER THEY ATTEND SCHOOL. FAILURE TO DO SO WILL DISQUALIFY THE SCHOLAR THAT SEMESTER AND WILL COUNT TOWARDS ONE OF THE TWO ALLOWABLE SEMESTER LAPSES. CANDIDATES SHOULD INTEND TO GO TO COLLEGE OR TRADE SCHOOL AFTER HIGH SCHOOL. SCHOLAR CANDIDATES MUST ATTEND SCHOOL FULL-TIME (12 CREDIT HOURS EACH SEMESTER) AFTER HIGH SCHOOL. SCHOLAR CANDIDATES MUST BE ACCEPTED AND/OR REGISTERED IN THE FALL OF 2023 AT A TRADE SCHOOL, COLLEGE, OR UNIVERSITY TO BENEFIT. (IN EXCEPTIONAL CASES, A SCHOLAR CANDIDATE MAY ARRANGE TO START SCHOOL UP TO TWO SEMESTERS AFTER BEING INDUCTED INTO THE PROGRAM, BUT THEY MUST MAKE ARRANGEMENTS WITH THE RESIDENT LIFE DEPARTMENT. THESE TWO SEMESTERS WILL COUNT AS THE TWO ALLOCABLE SEMESTER LAPSES.) SCHOLARS WHO LAPSE FROM THE PROGRAM FOR MORE THAN A TOTAL OF TWO SEMESTERS AFTER BEING INDUCTED INTO THE PROGRAM ARE NO LONGER ELIGIBLE TO RECEIVE THE AWARD. X X X 0 0 0 0 0 0 0 1 0 MAUREEN HECKLER EXECUTIVE DIRECTOR 235902 0 51150 0 5536 0 9150 0 378 0 302116 0 0 0 REV DR ZINA JACQUE VICE CHAIR & VICE PRESIDENT 0 215000 0 0 0 0 0 0 0 0 0 215000 0 0 RANDALL COX DIRECTOR, FINANCE 138768 0 16750 0 1799 0 4880 0 11190 0 173387 0 0 0 EILEEN G ERSTAD TREASURER 0 167500 0 0 0 0 0 0 0 0 0 167500 0 0 CASEY KAMINSKI DIRECTOR, NURSING 141005 0 22116 0 615 0 1949 0 492 0 166177 0 0 0 JAN SCHECHTER PERSONAL MOVING CONSULTANT 133086 0 9260 0 371 0 4059 0 11652 0 158428 0 0 0 PART I, LINE 7 THE EMPLOYEES LISTED ON FORM 990, PART VII, SECTION A, LINE 1A RECEIVED A DISCRETIONARY BONUS DURING THE YEAR. SCHEDULE J: MAUREEN HECKLER AND RANDALL COX ARE LISTED IN SCHEDULE J, PART II AND ARE EMPLOYEES OF ERICKSON SENIOR LIVING, LLC ("ESL"), AN UNRELATED ORGANIZATION TO MARIS GROVE, INC., IN ACCORDANCE WITH THE MANAGEMENT AGREEMENT BETWEEN MARIS GROVE, INC. AND ESL. SEE SCHEDULE O EXPLANATION FOR FORM 990, PART VI, SECTION A, LINE 3. THEREFORE, FOR IRS MATCHING PURPOSES, ESL IS THE ISSUER OF THESE FORMS W-2. UNDER THE MANAGEMENT AGREEMENT, MARIS GROVE, INC. REIMBURSES ESL FOR THE COST OF SERVICES PERFORMED FOR MARIS GROVE, INC. FORM 990, PART VI, SECTION A, LINE 1A IF THERE ARE MATERIAL DIFFERENCES IN VOTING RIGHTS AMONG MEMBERS OF THE GOVERNING BODY, OR IF THE GOVERNING BODY DELEGATED BROAD AUTHORITY TO AN EXECUTIVE COMMITTEE OR SIMILAR COMMITTEE, EXPLAIN IN SCHEDULE O. UNDER THE BYLAWS OF THE ORGANIZATION, THE BOARD HAS DELEGATED AUTHORITY TO AN EXECUTIVE COMMITTEE COMPRISED OF THE ORGANIZATION'S CHAIR, VICE CHAIRS, PRESIDENT, SECRETARY AND TREASURER. THE EXECUTIVE COMMITTEE HAS AND MAY EXERCISE ALL OF THE POWERS AND AUTHORITY OF THE BOARD IN THE MANAGEMENT OF THE BUSINESS AND AFFAIRS OF THE ORGANIZATION EXCEPT FOR THOSE ACTIONS RESERVED SOLELY TO THE MEMBER OR THE DIRECTORS UNDER THE GENERAL LAWS OF THE COMMONWEALTH OF PENNSYLVANIA. FORM 990, PART VI, SECTION A, LINE 1B: ENTER THE NUMBER OF VOTING MEMBERS INCLUDED ON LINE 1A, ABOVE, WHO ARE INDEPENDENT. THE BOARD MEMBERS THAT ARE DEEMED NOT INDEPENDENT ON THE FORM 990 ARE THOSE INDIVIDUALS WHO RECEIVE COMPENSATION AS AN OFFICER OR OTHER EMPLOYEE FROM THE ORGANIZATION OR FROM A RELATED ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 3 DID THE ORGANIZATION DELEGATE CONTROL OVER MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS, DIRECTORS, OR TRUSTEES, OR KEY EMPLOYEES TO A MANAGEMENT COMPANY OR OTHER PERSON? MARIS GROVE, INC. ENTERED INTO A NEW MANAGEMENT AND MARKETING AGREEMENT TO REPLACE THE EXISTING AMENDED & RESTATED MANAGEMENT AND MARKETING AGREEMENT ALREADY IN EFFECT WITH ERICKSON SENIOR LIVING, LLC ("ESL"). THE AGREEMENT WAS EFFECTIVE AS OF JANUARY 1, 2023. THE NEW MANAGEMENT AND MARKETING AGREEMENT MADE SEVERAL CHANGES, INCLUDING THE MODIFICATION OF THE MANAGEMENT FEE TO 4.5% THROUGH "STABILIZATION" AS DEFINED IN THE NEW AGREEMENT (TO OCCUR NO LATER THAN DECEMBER 31, 2030), AND TO CHANGE THE EXPIRATION DATE OF THE AGREEMENT TO THE EARLIER OF DECEMBER 31, 2050 OR ACQUISITION. ESL IS A MARYLAND LIMITED LIABILITY COMPANY WHICH MANAGES LARGE SCALE CONTINUING CARE RETIREMENT COMMUNITIES. THE FOLLOWING OFFICERS ARE LISTED IN PART VII, AS NON-COMPENSATED OFFICERS OF THE FILING ORGANIZATION, JOHN HALL, CHRIS RATHMANN, NEAL GANTERT, AND MARK EMBLEY. THEIR DUTIES ARE CONSIDERED PERFORMED PRO BONO. MAUREEN HECKLER, EXECUTIVE DIRECTOR AND RANDALL COX, DIRECTOR, FINANCE, ARE LEASED EMPLOYEES FROM THE MANAGEMENT COMPANY. THE FILING ORGANIZATION REIMBURSES THE MANAGEMENT COMPANY FOR THEIR COMPENSATION WHICH IS REPORTED ON FORM 990, PART VII, SECTION A. FORM 990, PART VI, SECTION A, LINE 6 DID THE ORGANIZATION HAVE MEMBERS OR STOCKHOLDERS? MARIS GROVE, INC.'S SOLE MEMBER IS NATIONAL SENIOR COMMUNITIES, INC. ("NSC"). NSC IS A MARYLAND NON-STOCK CORPORATION. NSC IS A "SUPPORTING ORGANIZATION" WITH RESPECT TO MARIS GROVE, AS WELL AS CERTAIN OTHER ORGANIZATIONS SPECIFIED IN ITS GOVERNING DOCUMENTS. AS REQUIRED BY THE REGULATIONS RELATING TO "SUPPORTING ORGANIZATIONS," CERTAIN MEMBERS OF THE BOARD OF DIRECTORS OF NSC WILL ALSO BE MEMBERS OF THE BOARD OF DIRECTORS OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A DID THE ORGANIZATION HAVE MEMBERS, STOCKHOLDERS, OR OTHER PERSONS WHO HAD THE POWER TO ELECT OR APPOINT ONE OR MORE MEMBERS OF THE GOVERNING BODY? THE BOARD OF DIRECTORS MAY NOMINATE A SLATE OF CANDIDATES FOR CONSIDERATION BY THE MEMBER, BUT THE MEMBER HAS SOLE DISCRETION TO ELECT DIRECTORS WHETHER OR NOT NOMINATED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B ARE ANY GOVERNANCE DECISIONS OF THE ORGANIZATION RESERVED TO (OR SUBJECT TO APPROVAL BY) MEMBERS, STOCKHOLDERS, OR PERSONS OTHER THAN THE GOVERNING BODY? CERTAIN EXTRAORDINARY ACTIONS OF THE CORPORATION REQUIRE THE APPROVAL OF THE MEMBER UNDER APPLICABLE STATE LAW. UNDER THE ORGANIZATION'S BYLAWS, CERTAIN GOVERNANCE DECISIONS ARE MADE BY THE BOARD WITH THE CONSENT OF THE MEMBER AS SHARED POWERS AND CERTAIN GOVERNANCE DECISIONS ARE RESERVED TO THE MEMBER. SHARED POWERS INCLUDE AMENDMENTS TO ANY OF THE COMMUNITY DOCUMENTS (EXCEPT WHERE IT INVOLVES A RESERVED POWER), APPROVAL OF ALL CONTRACTS WITH OR PAYMENTS TO THE MEMBER OR OTHER RELATED ENTITIES (OTHER THAN GOVERNANCE COSTS OF THE MEMBER), AUTHORIZING THE FILING OF ANY BANKRUPTCY, CHANGES TO SHARED POWERS, A SIGNIFICANT EXPANSION OR NEW LINE OF BUSINESS JUST INVOLVING THE ORGANIZATION, AND SELECTION OF THE MANAGEMENT COMPANY. RESERVED POWERS OF THE MEMBER INCLUDE: APPROVAL OF POLICIES AFFECTING MORE THAN ONE COMMUNITY; SPONSORSHIP OF A NEW COMMUNITY; PAYMENT OF REASONABLE AMOUNTS TO COVER THE MEMBER'S OPERATING COSTS; THE EXECUTION OF JOINT PURCHASE CONTRACTS OR SIMILAR AGREEMENTS ALONG WITH AFFILIATE(S); THE DISPOSITION OR PLEDGE OF ALL OR SUBSTANTIALLY ALL OF THE ORGANIZATION'S ASSETS (OTHER THAN A PLEDGE IN CONNECTION WITH AN ASSET OR FINANCING TRANSACTION); COMPENSATION OF OFFICERS, DIRECTORS AND ADVISORY COMMITTEE MEMBERS; AND APPROVAL OF CONTRACTS, AMENDMENTS, ETC. AFFECTING THE ORGANIZATION AND ONE OR MORE RELATED ENTITIES OR THE RESIDENTS OF THEIR COMMUNITIES. FORM 990, PART VI, SECTION B, LINE 11B HAS THE ORGANIZATION PROVIDED A COMPLETE COPY OF THIS FORM 990 TO ALL MEMBERS OF ITS GOVERNING BODY BEFORE FILING THE FORM? THE CHAIR OF THE AUDIT, INVESTMENT, AND TREASURY COMMITTEE APPOINTS THE REVIEWER OF THE FORM 990. ONCE THAT REVIEW IS COMPLETE, THE FULL BOARD IS GIVEN THE OPPORTUNITY TO REVIEW THE FINAL VERSION OF FORM 990 BEFORE IT IS FILED AND ASK QUESTIONS OF THE REVIEWER REGARDING THE FORM. FORM 990, PART VI, SECTION B, LINE 12C DID THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITOR AND ENFORCE COMPLIANCE WITH THE POLICY? ALL DIRECTORS, OFFICERS, KEY EMPLOYEES, EMPLOYEES AND VOLUNTEERS IN A POSITION TO EXERCISE SUBSTANTIAL INFLUENCE OVER MARIS GROVE, INC.'S AFFAIRS, COMMITTEE MEMBERS, PROSPECTIVE DIRECTORS, AND SENIOR STAFF PROVIDING SERVICES TO THE ORGANIZATION UNDER A MANAGEMENT AGREEMENT COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT ANNUALLY AND AS POTENTIAL CONFLICTS ARISE DURING THE YEAR. THE DIRECTOR CONFLICT OF INTEREST STATEMENTS ARE REVIEWED BY THE BOARD CHAIR. IF THE CONFLICT INVOLVES A COVERED EMPLOYEE, THE CHAIR DETERMINES WHETHER A CONFLICT EXISTS AND, IF SO, HOW IT IS TO BE HANDLED, OR THE CHAIR MAY REFER THE MATTER TO THE BOARD OF DIRECTORS FOR CONSIDERATION. FOR ALL OTHER CONFLICTS, THE BOARD OF DIRECTORS OR A COMMITTEE OF DISINTERESTED DIRECTORS WILL DETERMINE WHETHER A CONFLICT ACTUALLY EXISTS. A COVERED PERSON MAY NOT PARTICIPATE IN ANY DISCUSSION OR DEBATE BY THE BOARD BUT MAY ANSWER QUESTIONS OR PROVIDE CLARIFYING INFORMATION UNLESS ANY BOARD MEMBER OBJECTS. FORM 990, PART VI, SECTION B, LINE 15 DID THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S CEO, EXECUTIVE DIRECTOR, OR TOP MANAGEMENT OFFICIAL, OR OTHER OFFICERS OR KEY EMPLOYEES, INCLUDE A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION? THE BOARD HAS APPROVED A DIRECTORS' COMPENSATION POLICY WHICH ESTABLISHES THE PROCESS BY WHICH ALL DIRECTOR COMPENSATION IS DETERMINED. A REVIEW OF THE DIRECTORS' COMPENSATION IS CONDUCTED EACH FISCAL YEAR. AN INDEPENDENT COMPENSATION CONSULTANT IS PERIODICALLY RETAINED TO PERFORM AN ANALYSIS OF MARIS GROVE, INC.'S COMPENSATION USING COMPARABLES OF BOTH FOR-PROFIT AND NON-PROFIT PEERS. A COMMITTEE OF THE NSC BOARD REVIEWS THE CONSULTANT'S REPORT AND MAKES A RECOMMENDATION TO THE ORGANIZATION AS TO APPROPRIATE COMPENSATION OF DIRECTORS. THE COMMITTEE OF THE NSC BOARD HAS ACCESS TO THE CONSULTANT'S REPORT AND AN OPPORTUNITY TO QUESTION THE CONSULTANT ABOUT THE PROCESS, METRICS, AND COMPARABLES THAT WERE USED IN DETERMINING THE RECOMMENDED COMPENSATION. THE BOARD THEN VOTES ON THE COMPENSATION RECOMMENDATIONS AND A CONTEMPORANEOUS RECORD IS MADE OF THE MEETING AND THE VOTE. A NEW COMPENSATION STUDY WAS UNDERTAKEN IN THE FALL OF 2023 WHICH DID NOT RECOMMEND ANY CHANGE TO THE CURRENT STRUCTURE. COMPENSATION IS APPROACHED ON AN OVERALL BASIS AND THE TOTAL VALUE OF ALL FORMS OF COMPENSATION IS ESTABLISHED AND MONITORED. THERE IS A COMPREHENSIVE COMPENSATION REVIEW PERFORMED ANNUALLY FOR THE EXECUTIVE DIRECTOR AND OTHER KEY MANAGEMENT PERSONNEL. THE COMPENSATION IS REVIEWED, DOCUMENTED, AND APPROVED BY THE BOARD DURING THE BUDGET PROCESS. FORM 990, PART VI, SECTION C, LINE 19 DESCRIBE WHETHER (AND IF SO, HOW) THE ORGANIZATION MADE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC DURING THE TAX YEAR. THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST TO REVIEW AT THE EXECUTIVE DIRECTOR'S OFFICE FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). FORM 990, PART VII, SECTION B: INDEPENDENT CONTRACTORS COMPENSATION. THE AMOUNT INCLUDED IN COLUMN (C) FOR ERICKSON SENIOR LIVING IS FOR PAYMENTS MADE FOR MANAGEMENT SERVICES AND THE DIRECT AND SHARED COSTS ALLOCATED TO THE COMMUNITY. DIRECT AND SHARED COSTS INCLUDE SALARIES AND BENEFITS FOR MANAGEMENT PERSONNEL, AND THE USE OF SERVICES SUCH AS FINANCE, LEGAL, HUMAN RESOURCES, INFORMATION SERVICES, AND OPERATIONS. FORM 990, PART VII, SECTION A: REPORTABLE COMPENSATION FROM THE ORGANIZATION AND FROM RELATED ORGANIZATIONS. THE COMPENSATION INCLUDED IN COLUMNS D AND E FOR THE BOARD DIRECTORS IS FOR SERVICES PERFORMED FOR THE FILING ORGANIZATION AND ALL RELATED ORGANIZATIONS INCLUDED ON SCHEDULE R, PART II. FORM 990, PART XI, LINE 9: CHANGE IN RESTRICTED NET INVESTMENT RETURN 312,894. FORM 990, PAGE 11, PART X, LINE 23: WORKING CAPITAL LOAN. ON APRIL 30, 2010, MARIS GROVE, INC. ("MGC") AND REDWOOD-ERC CONCORD, LLC ("REC") ENTERED INTO A WORKING CAPITAL LOAN AGREEMENT ("WCLA"), WHICH ALLOWS MGC TO BORROW FROM REC AN AGGREGATE PRINCIPAL AMOUNT. THE AGREEMENT HAS BEEN AMENDED ON VARIOUS DATES TO ADJUST THE CAPACITY UNDER THE LOAN. THE LATEST AMENDMENT ON MARCH 1, 2015 SET THE BORROWING CAPACITY AT $6,000,000. THERE WAS NO OUTSTANDING BALANCE ON THE WCL AS OF DECEMBER 31, 2023 AND 2022. 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