2024-12-06T14:43:24-06:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 1301 W 22ND ST SUITE 1100 OAK BROOK IL 60523 990 2023-07-01 362167948 WASHINGTON AND JANE SMITH COMMUNITY - BEVERLY WASH 7734747300 2320 WEST 113TH PLACE CHICAGO IL 60643 RAY MARNERIS CFO 7734747350 2024-12-05 1 0 CHRIS MANDERFIELD P01238973 6305738600 2024-12-05 2023 2024-10-15 13:58:12Z SMITH VILLAGE KEVIN MCGEE 2320 WEST 113TH PLACE CHICAGO IL 60643 33231715 0 X WWW.SMITHVILLAGE.ORG X 1926 IL THE MISSION OF WASHINGTON AND JANE SMITH COMMUNITY - BEVERLY IS TO ENRICH THE (SEE SCHEDULE O) LIVES OF SENIOR ADULTS BY OFFERING THOUGHTFUL INNOVATIONS IN SERVICES FOR A VARIETY OF LIFESTYLES. 6 6 309 138 0 0 1118284 1988837 20453776 23959388 -615212 582542 389194 387270 21346042 26918037 26481 455547 0 0 8379101 8166874 0 0 0 18341458 19657013 26747040 28279434 -5400998 -1361397 75898053 75041234 78517103 78545811 -2619050 -3504577 X WASHINGTON AND JANE SMITH COMMUNITY - BEVERLY WAS INCORPORATED FOR THE CHARITABLE PURPOSE OF PROVIDING INDEPENDENT LIVING, ASSISTED LIVING, AND NURSING CARE SERVICES TO MEN AND WOMEN THROUGH THE OPERATION OF A CONTINUING CARE RETIREMENT COMMUNITY. (SEE SCHEDULE O) LOCATED IN CHICAGO, ILLINOIS. WITHIN THE COMMUNITY, WASHINGTON AND JANE SMITH COMMUNITY - BEVERLY OPERATES A 149 INDEPENDENT LIVING UNITS, 82 BED ASSISTED LIVING, AND 78 BED SKILLED NURSING FACILITY LICENSED BY THE ILLINOIS DEPARTMENT OF PUBLIC HEALTH (IDPH). ALL 100 SKILLED NURSING BEDS ARE CERTIFIED FOR PARTICIPATION IN THE MEDICARE AND MEDICAID PROGRAMS. WASHINGTON AND JANE SMITH COMMUNITY - BEVERLY IS SUBJECT TO PERIODIC REGULATORY INSPECTIONS PERFORMED BY IDPH. 0 0 12395286 393742 11362971 THE ORGANIZATION PROVIDES RETIREMENT HOUSING AND HEALTH CARE SERVICES TO SENIOR ADULTS IN A CONTINUING CARE RETIREMENT COMMUNITY SETTING. WASHINGTON AND JANE SMITH COMMUNITY - BEVERLY OPERATES A 78 BED SKILLED NURSING CARE UNIT. SERVICES PROVIDED INCLUDE 24-HOUR NURSING CARE AND REHABILITATION SERVICES. WASHINGTON AND JANE SMITH COMMUNITY - BEVERLY IS LICENSED FOR AND ACCEPTS BOTH MEDICARE AND MEDICAID AS SUPPLEMENTARY PAYMENT SOURCES. CONTRACTUAL ARRANGEMENTS UNDER THESE PROGRAMS DO NOT ALWAY PROVIDE FOR COVERAGE FOR ALL COST OF SERVICES. DURING THE YEAR, THE ORGANIZATION PROVIDED $393,742 IN CHARITABLE SERVICES TO RESIDENTS IN SKILLED NURSING. THE COMMUNITY ALSO PROVIDED $128,377 IN HEALTH CARE DISCOUNTS TO ITS RESIDENTS. 7532339 0 6849994 THE ORGANIZATION PROVIDES RETIREMENT HOUSING AND HEALTH CARE SERVICES TO SENIORS AGED 62 AND OLDER IN A CONTINUING CARE RETIREMENT COMMUNITY SETTING. WITHIN THE COMMUNITY, WASHINGTON AND JANE SMITH COMMUNITY - BEVERLY OPERATES 149 INDEPENDENT LIVING APARTMENTS. WASHINGTON AND JANE SMITH COMMUNITY - BEVERLY BEGAN OPERATION OF THESE UNITS IN NOVEMBER 2007. RESIDENTS RECEIVE DISCOUNTED SERVICES IN HEALTHCARE SHOULD THEY REQUIRE TRANSITION TO ASSISTED LIVING OR INTO SKILLED CARE. RESIDENTS WHO OUTLIVE THEIR FINANCIAL RESOURCES CAN APPLY FOR SUPPORT THROUGH THE CHARITABLE CARE FUNDS OF WASHINGTON AND JANE SMITH COMMUNITY - BEVERLY. 5846894 61805 5746423 THE ORGANIZATION PROVIDES RETIREMENT HOUSING AND HEALTH CARE SERVICES TO SENIORS AGED 55 AND OLDER IN A CONTINUING CARE RETIREMENT COMMUNITY SETTING. WASHINGTON AND JANE SMITH COMMUNITY - BEVERLY OPERATES A 82 UNIT ASSISTED LIVING CENTER. SERVICES INCLUDE PROVISION OF ASSISTANCE TO INDIVIDUALS WHO CAN NO LONGER LIVE INDEPENDENTLY AND NEED ASSISTANCE WITH AT LEAST THREE ACTIVITIES OF DAILY LIVING SUCH AS EATING, BATHING, DRESSING, MEDICATIONS, ETC. INDIVIDUALS RESIDING IN ASSISTED LIVING WHO HAVE OUTLIVED THEIR FINANCIAL RESOURCES ARE FURTHER SUPPORTED BY THE CHARITABLE CARE FUNDS OF WASHINGTON AND JANE SMITH COMMUNITY - BEVERLY. DURING THE YEAR $61,805 IN CHARITABLE SERVICES WERE PROVIDED TO RESIDENTS IN ASSISTED LIVING. THE COMMUNITY ALSO PROVIDED $143,4840 IN HEALTH CARE DISCOUNTS TO ITS RESIDENTS. 25774519 1 1 0 1 0 0 0 0 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 0 0 0 0 0 1 0 0 0 1 18 0 309 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X X RAY MARNERIS 7734747350 2320 WEST 113TH PLACE CHICAGO IL 60643 ALICE KEANE CHAIR 1.00 1.00 X X 0 0 0 BRIAN PIEJKO VICE CHAIR 1.00 1.00 X X 0 0 0 JOHN SIEGEL TRUSTEE 1.00 1.00 X 0 0 0 MICHEL STANTON TRUSTEE 1.00 2.00 X 0 0 0 ANN HASKINS TRUSTEE 1.00 4.00 X 0 0 0 TIM KELLEHER TRUSTEE 1.00 1.00 X 0 0 0 JAMES SCHMITT CHIEF INFOMATION OFFICER 12.00 37.50 X 0 165356 34284 RAYMOND MARNERIS TREASURER/CFO 12.00 37.50 X 0 204372 27246 KEVIN MCGEE PRESIDENT/CEO 12.00 37.50 X 0 224574 36722 MARTI JATIS EXECUTIVE DIRECTOR 37.50 X 153867 0 26362 RICARDO RAMOS DIRECTOR OF NURSING 37.50 X 127106 0 14350 280973 594302 138964 2 0 1 0 WASHINGTON AND JANE SMITH HOME 2320 W 113TH PLACE CHICAGO IL 60643 NURSING SERVICES 3197474 MORRISON MANAGEMENT SPECIALIST PO BOX 102289 ATLANTA GA 30268 DINING SERVICES 2178542 WASHINGTON AND JANE SMITH HOME 2320 W 113TH PLACE CHICAGO IL 60643 CONSULTING SERVICES 1930770 AEGIS THERAPIES INC PO BOX 936653 ATLANTA GA 31193 REHABILITATION SERVICES 1005628 SHIFTKEY LLC PO BOX 735913 DALLAS TX 75373 NURSE AGENCY 910344 10 1767609 221228 1988837 NURSING CARE SERVICES 623000 10723333 10723333 ASSISTED LIVING SERVCES 623000 5746423 5746423 INDEPENDENT LIVING SERVICES 623000 5702983 5702983 ENTRANCE FEES RECOGNIZED 623000 1147011 1147011 ANCILLARY SERVICES 623000 639638 639638 23959388 137349 137349 163366 0 163366 163366 163366 6758871 6313678 445193 445193 445193 MISCELLANEOUS 459900 223904 223904 223904 26918037 23959388 0 969812 X 455547 455547 6940872 6940872 88933 88933 611509 611509 525560 525560 1930770 1930770 97960 97960 8197 8197 5515507 5123114 392393 418109 418109 268063 193608 74455 228788 228788 1657753 1657753 13404 12264 1140 1929318 1929318 3010153 3010153 3680094 3680094 619723 619723 TAXES AND FEES 279174 279174 28279434 25774519 2504915 0 540 540 2015239 1110172 1162422 3399829 62748 114218 93741602 36929546 60091091 56812056 6996186 7849666 5569827 5754753 75898053 75041234 3190310 2772179 1251613 977146 48828105 47670162 192995 297509 25054080 26828815 78517103 78545811 X -2619050 -3504577 -2619050 -3504577 75898053 75041234 X -1361397 425614 50256 X 0 1 X 1 0 X 6813562 850519 854049 1118284 221288 9857702 20093330 15734481 15057829 20453776 23959388 95298804 26906892 16585000 15911878 21572060 24180676 105156506 6939582 311563 336023 371029 367686 8325883 0 6939582 311563 336023 371029 367686 8325883 96830623 585982 517524 424597 397457 137349 2062909 585982 517524 424597 397457 137349 2062909 903462 12561 184763 256726 223904 1581416 28396336 17115085 16521238 22226243 24541929 108800831 0.89000 0.88060 0.01900 0.02330 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2019 AMOUNT: $ 903,462. 2020 AMOUNT: $ 12,561. 2021 AMOUNT: $ 184,763. 2022 AMOUNT: $ 256,726. 2023 AMOUNT: $ 223,904. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 1410 1410 0 PART II-B, LINE 1: THE EXPENSES DETAILED ABOVE REPRESENT AN ALLOCATION OF MEMBERSHIP DUES TO LEADINGAGE ILLINOIS (TRADE ASSOCIATION) 0 1 X 15636259 51015 1901310 17588584 14734693 1609687 708121 15636259 17636806 -2259944 642169 14734693 13811961 4431860 607015 17636806 14582817 -340565 430291 13811961 0.05000 0.95000 0 1 1 2222867 2222867 88075345 35150851 52924494 3281362 1647293 1634069 162028 131402 30626 56812056 DEPOSITS 498 FAIR VALUE INTEREST RATE SWAP 2451775 BOND ESCROW - ONB SERIES 2019 COLLATERAL ACCOUNT 3302480 5754753 OTHER CURRENT LIABILITIES 39453 REFUNDABLE RESERVATION DEPOSITS 797593 REFUNDABLE ENTRANCE FEES 22775899 DUE TO AFFILIATES 3215870 26828815 X 26888104 425614 425614 26462490 455547 455547 26918037 27823887 0 27823887 455547 455547 28279434 PART IV, LINE 2B: RESIDENTS CAN ELECT TO USE THE ORGANIZATION FOR THE MANAGEMENT OF THEIR FUNDS THROUGH THE RESIDENT TRUST ACCOUNTS. THERE IS NO UPPER LIMIT ON AMOUNTS THAT CAN BE ACCEPTED. RESIDENTS AUTHORIZE THE ORGANIZATION TO UTILIZE THEIR FUNDS TO PAY FOR ITEMS AS NEEDED. ALL FUNDS ARE HELD SEPARATELY FROM CORPORATE FUNDS, BUT COMMINGLED WITH OTHER RESIDENTS' FUNDS. INTEREST IS PAID ON A PASS-THROUGH BASIS FROM BANKING INSTITUTIONS. NO ADDITIONAL FEES ARE INCURRED FOR RESIDENTS TO UTILIZE THIS TRUST FUND ARRANGEMENT. PART V, LINE 4: THE ENDOWMENT FUND IS HELD BY WASHINGTON AND JANE SMITH HOME, A RELATED TAX-EXEMPT ORGANIZATION. WASHINGTON AND JANE SMITH HOME DISBURSES FUNDS AS NEEDED WITHIN THE GUIDELINES OF THE ENDOWMENT FUND. THE EARNINGS ON THE ASSETS OF THE ENDOWMENT FUND HAVE BEEN DESIGNATED TO SUPPORT THE CHARITABLE CARE ACTIVITIES OF WASHINGTON AND JANE SMITH COMMUNITY - BEVERLY. PART X, LINE 2: THE ORGANIZATION QUALIFIES AS A TAX-EXEMPT CORPORATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE IRC. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL OPEN YEARS COULD BE SUBJECT TO REVIEW BY THE INTERNAL REVENUE SERVICE (IRS). PART XI, LINE 4B - OTHER ADJUSTMENTS: CHARITABLE CARE 455,547. PART XII, LINE 4B - OTHER ADJUSTMENTS: CHARITABLE CARE 455,547. 1 CHARITABLE CARE 18 455547 N/A N/A PART I, LINE 2: THE ORGANIZATION'S CHARITABLE SUPPORT PROGRAM HAS TWO COMPONENTS. IN SEVERAL INSTANCES, THE ORGANIZATION HAS AGREED TO PROVIDE A FIXED AMOUNT PER MONTH IN CHARITABLE SUPPORT WITH THE EXPECTATION THAT THE INDIVIDUAL IS THEN RESPONSIBLE FOR THE BALANCE OF THEIR MONTHLY BILL. THE SECOND COMPONENT DESIGN IS WHEN AN INDIVIDUAL HAS ESSENTIALLY RUN OUT OF ASSETS AND THE ORGANIZATION CONTINUES TO PROVIDE ALL THE REQUIRED SERVICES WITH CHARITABLE CARE. X X X 0 0 0 0 0 0 0 0 0 KEVIN MCGEE PRESIDENT/CEO 0 209574 0 15000 0 0 0 9278 0 27444 0 261296 0 0 RAYMOND MARNERIS TREASURER/CFO 0 196872 0 7500 0 0 0 8338 0 18908 0 231618 0 0 JAMES SCHMITT CHIEF INFOMATION OFFICER 0 165356 0 0 0 0 0 6840 0 27444 0 199640 0 0 MARTI JATIS EXECUTIVE DIRECTOR 153867 0 0 0 0 0 6454 0 19908 0 180229 0 0 0 PART I, LINE 3 THE ORGANIZATION RELIES ON WASHINGTON AND JANE SMITH HOME, A RELATED TAX-EXEMPT ORGANIZATION TO DETERMINE THE COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIALS. THE COMPENSATION COMMITTEE OF WASHINGTON AND JANE SMITH HOME EVALUATES AND ESTABLISHES COMPENSATION AND REVIEWS PROTOCOL FOR THE ORGANIZATION'S CEO AND CFO. ANNUAL COMPENSATION COMPARISONS TO INDUSTRY PROFESSIONALS ARE GATHERED AND REVIEWED ON AN ANNUAL BASIS. DECISIONS ARE DOCUMENTED IN THE COMPENSATION COMMITTEE MEETING MINUTES. A ILLINOIS FINANCE AUTHORITY 861091967 NONEAVAIL 2019-10-25 23608000 TO FUND SMITH VILLAGE PROJECT SERIES 2019A BONDS 0 0 0 B ILLINOIS FINANCE AUTHORITY 861091967 NONEAVAIL 2019-10-25 25000000 TO REFUND SERIES 2016 BONDS 0 0 0 C ILLINOIS FINANCE AUTHORITY 861091967 NONEAVAIL 2019-10-25 5119000 TO REFUND SERIES 2016 BONDS 0 0 0 A 971000 23608000 488807 205251 22913942 2022 0 0 0 1 B 4169000 25000000 233846 24766154 2019 1 0 1 1 C 527000 5119000 47654 5071346 2019 1 0 1 1 A 0 0 1 1 0 0.00360 0.00360 0 0 1 B 0 0 1 1 0 0.00360 0.00360 0 0 1 C 0 0 1 1 0 0.00360 0.00360 0 0 1 A 0 1 0 0 1 1 OLD NATIONAL BANK 10.000000000000 0 0 0 1 B 0 1 0 0 1 1 OLD NATIONAL BANK 10.000000000000 0 0 0 1 C 0 1 0 0 1 1 OLD NATIONAL BANK 10.000000000000 0 0 0 1 A 1 B 1 C 1 FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION HAS AN AGREEMENT WITH WASHINGTON AND JANE SMITH HOME TO OVERSEE ITS GENERAL OPERATIONS. THE INITIAL TERM OF THIS AGREEMENT WAS FOR A PERIOD OF ONE (1) YEAR. THIS AGREEMENT RENEWS ANNUALLY THEREAFTER UNLESS TERMINATED IN ACCORDANCE WITH OTHER TERMS AND CONDITIONS CONTAINED THEREIN. FURTHERMORE, CERTAIN SUBORDINATION AND DEFERRAL PROVISIONS APPLY IN CONNECTION WITH PAYMENT OF COMPENSATION TO WASHINGTON AND JANE SMITH HOME. UNDER THE TERMS OF THE AGREEMENT, THE ORGANIZATION MUST COMPENSATE WASHINGTON AND JANE SMITH HOME FOR SERVICES RENDERED. THE AGREEMENT ALSO CONTAINS A PROVISION TO COMPENSATE WASHINGTON AND JANE SMITH HOME FOR SUPPLEMENTAL SERVICES IT MAY PROVIDE ABOVE AND BEYOND THOSE ENUMERATED IN THE AGREEMENT. IN ADDITION, THE ORGANIZATION MUST PAY WASHINGTON AND JANE SMITH HOME AN ADDITIONAL SUM ON A MONTHLY BASIS AS REIMBURSEMENT FOR WASHINGTON AND JANE SMITH HOME'S OVERHEAD EXPENSES RELATED TO THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 WASHINGTON AND JANE SMITH COMMUNITY - BEVERLY HAS A SINGLE CLASS OF VOTING MEMBERS AND THE SOLE MEMBER OF THAT CLASS IS WASHINGTON AND JANE SMITH HOME, A RELATED ILLINOIS TAX-EXEMPT ORGANIZATION, WHICH SHALL CONTINUE FROM YEAR-TO-YEAR AS THE SOLE MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION MUST HAVE APPROVAL OF ITS SOLE MEMBER, WASHINGTON AND JANE SMITH HOME, BEFORE ELECTING OR REMOVING ANY OF THE ORGANIZATION'S TRUSTEES AND OFFICERS. FORM 990, PART VI, SECTION A, LINE 7B THE ORGANIZATION SHALL NOT TAKE ANY OF THE FOLLOWING ACTIONS WITHOUT THE APPROVAL OF THE SOLE MEMBER: (1) ELECTION AND REMOVAL OF TRUSTEES AND OFFICERS. (2) AMENDMENT OF THE ARTICLES OF INCORPORATION OF THE ORGANIZATION. (3) AMENDMENT OF THE BYLAWS OF THE ORGANIZATION. (4) MERGER, CONSOLIDATION OR DISSOLUTION OF THE ORGANIZATION. (5) THE CREATION OF ANY SUBSIDIARIES OR AFFILIATES OF THE ORGANIZATION. (6) ADOPTION OF THE BUSINESS PLAN APPROVED ANNUALLY BY THE BOARD OF TRUSTEES OF THE ORGANIZATION. (7) ADOPTION OF THE ANNUAL BUDGET APPROVED BY THE ORGANIZATION AND ANY ACTIONS TAKEN BY THE ORGANIZATION WHICH WOULD OR COULD INVOLVE EXPENDITURES WHICH EXCEED ONE HUNDRED AND TEN PERCENT (110%) OF THE APPROVED BUDGETED AMOUNTS FOR SUCH EXPENDITURES. (8) THE SELECTION OF BANKING AFFILIATIONS, ACCOUNTING FIRMS OR LEGAL COUNSEL, AS WELL AS APPROVAL OF THE ENGAGEMENT OF ANY CONSULTANTS NOT SPECIFICALLY PROVIDED IN AN APPROVED BUDGET. (9) THE SELECTION AND RETENTION OF THE EXECUTIVE DIRECTOR OF THE ORGANIZATION. (10) THE MAKING OF CAPITAL EXPENDITURES OR SALE OF ANY CAPITAL ASSETS BY THE ORGANIZATION IN EXCESS OF FIFTY THOUSAND DOLLARS ($50,000) UNLESS PROVIDED IN THE ANNUAL BUDGET. (11) THE SELECTION OF THE MANNER AND LOCATION OF INVESTMENT OF ANY FUNDS. (12) THE EXTENSION OF ANY LOANS BY OR ANY BORROWING BY THE ORGANIZATION FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S INTERNAL MANAGEMENT AND THE FINANCE COMMITTEE REVIEWS THE RETURN WITH ITS PAID TAX PREPARER. AFTER REVIEW, COPIES OF THE FULL FORM 990 ARE MADE AVAILABLE TO ALL TRUSTEES PRIOR TO FILING THE RETURN WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY ALL TRUSTEES, CORPORATE OFFICERS, EXECUTIVE AND KEY PERSONNAL ARE REQUIRED TO COMPLETE A DISCLOSURE FOR CONFLICTS OF INTEREST. THE DISCLOSURES ARE REVIEWED BY THE CFO WHO DETERMINES IF A POTENTIAL OR ACTUAL CONFLICT OF INTEREST EXISTS. IF A POTENTIAL OR ACTUAL CONFLICT OF INTEREST EXISTS THE TRUSTEE IS REQUIRED TO RECUSE THEMSELVES FROM ANY VOTING, DELIBERATION, OR DECISION ON THE TRANSACTION AT THE BOARD LEVEL. FURTHERMORE, ALL VENDOR PAYMENT ACTIVITY IS REVIEWED BY THE CFO FOR VENDORS THAT MAY BE RELATED TO THE FILING ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION RELIES ON WASHINGTON AND JANE SMITH HOME, A RELATED TAX-EXEMPT ORGANIZATION TO DETERMINE THE COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIALS. THE COMPENSATION COMMITTEE OF WASHINGTON AND JANE SMITH HOME EVALUATES AND ESTABLISHES COMPENSATION AND REVIEWS PROTOCOL FOR THE ORGANIZATION'S CEO AND CFO. ANNUAL COMPENSATION COMPARISONS TO INDUSTRY PROFESSIONALS ARE GATHERED AND REVIEWED ON AN ANNUAL BASIS. DECISIONS ARE DOCUMENTED IN THE COMPENSATION COMMITTEE MEETING MINUTES. THE LAST COMPENSATION REVIEW WAS COMPLETED IN OCTOBER 2023. THE CEO OF WASHINGTON AND JANE SMITH HOME DETERMINES THE ANNUAL COMPENSATION OF ALL OTHER OFFICERS, WITH THE EXCEPTION OF THE CFO, BY COMPARING THE COMPENSATION OF EACH OFFICER AND KEY EMPLOYEES TO PROFESSIONALS PERFORMING SIMILAR SERVICES IN SIMILAR INDUSTRIES ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104, AND ARE NOT AVAILABLE TO THE PUBLIC AT THIS TIME. FORM 990, PART IX, LINE 11G NURSING: PROGRAM SERVICE EXPENSES 898,798. MANAGEMENT AND GENERAL EXPENSES 31,750. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 930,548. DINING SERVICES: PROGRAM SERVICE EXPENSES 2,065,354. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,065,354. REHABILITATION SERVICES: PROGRAM SERVICE EXPENSES 1,663,393. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,663,393. MARKETING: PROGRAM SERVICE EXPENSES 94,002. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 94,002. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 360,643. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 360,643. OTHER: PROGRAM SERVICE EXPENSES 401,567. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 401,567. FORM 990, PART XI, LINE 9: CHANGE IN FAIR VALUE OF INTEREST RATE SWAP 50,256. WASHINGTON AND JANE SMITH HOME 2320 WEST 113TH PLACE CHICAGO IL 60643 364335178 CONSULTING IL 501(C)(3) LINE 12B, II N/A 0 WASHINGTON AND JANE SMITH COMMUNITY - ORLAND PARK 10501 EMILIE LANE ORLAND PARK IL 60467 364333423 LIFE PLAN COMMUNITY IL 501(C)(3) LINE 11 WASHINGTON AND JANE SMITH HOME 0 0 0 0 0 1 0 0 0 0 1 0 0 1 0 0 0 0 0 0 WASHINGTON AND JANE SMITH HOME E 3215870 COST WASHINGTON AND JANE SMITH HOME M 5128244 COST WASHINGTON AND JANE SMITH HOME J 163366 COST