2022-11-14T16:10:21-06:00 2021-12-31 390859910 BAKER TILLY US LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2021-01-01 453825159 WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES INC WEST 3014072030 2275 RESEARCH BLVD 450 ROCKVILLE MD 20850 JAMES SPENCER CHIEF FINANCIAL OFFICER 3014072030 2022-11-14 1 JAMES SPENCER XXX-XX-XXXX KERRI N BOGDA CPA P00760402 7177404863 2022-11-14 X 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z INGLESIDE LYNN O'CONNOR 2275 RESEARCH BLVD 450 ROCKVILLE MD 20850 10825775 0 X INGLESIDEONLINE.ORG X 2011 DC PROVIDE MANAGEMENT SERVICES TO ITS AFFILIATED ORGANIZATIONS. 16 16 48 16 0 0 0 5361231 5897944 5464544 400300 0 0 0 6298244 10825775 4745614 0 0 0 4056089 4521578 0 0 0 2592465 1785241 11394168 6306819 -5095924 4518956 2343523 1817966 7098927 2054414 -4755404 -236448 X INGLESIDE PROVIDES STRATEGIC AND OPERATIONAL LEADERSHIP THAT ENABLES OUR AFFILIATES TO EXCEL IN THEIR MISSIONS. 0 0 915857 0 5464544 INGLESIDE IS AN ORGANIZATION OF PEOPLE IMBUED WITH A SPIRIT OF GIVING. AS THE NOT-FOR-PROFIT PARENT OF THE INGLESIDE FAMILY OF COMMUNITIES AND AFFILIATES, WE LEAD INGLESIDE AT ROCK CREEK, WESTMINSTER AT LAKE RIDGE, AND INGLESIDE AT KING FARM, ALL OF WHICH ARE 501(C)(3) NOT-FOR-PROFIT CONTINUING CARE RETIREMENT COMMUNITIES.WE ALSO LEAD THE WESTMINSTER INGLESIDE FOUNDATION, A 501(C)(3) CHARITABLE GIVING FOUNDATION DEDICATED TO ENHANCING THE QUALITY OF LIFE FOR THE RESIDENTS OF OUR THREE INGLESIDE CONTINUING CARE RETIREMENT COMMUNITIES NOTED ABOVE, RESPECTING THEIR INDIVIDUALITY AND DIGNITY, AND INSURING OUR RESIDENTS HAVE A WELCOMING AND SUPPORTIVE HOME THROUGHOUT THEIR LIFETIME; INGLESIDE AT HOME, A 501(C)(3) ORGANIZATION THAT PROVIDES A WIDE RANGE OF HOME CARE TO ASSIST RESIDENTS REMAINING IN THEIR HOMES; AND WESTMINSTER INGLESIDE GROUP, PROVIDER OF MANAGEMENT AND DEVELOPMENT SERVICES TO RETIREMENT COMMUNITIES AND RELATED BUSINESSES.ALL OF OUR PROGRAMS AND SERVICES PROVIDE EXCEPTIONAL EXPERIENCES FOR THE OLDER ADULTS WE SERVE, AS WELL AS EMPLOYEES, VOLUNTEERS AND PARTNERS. OUR WORK IS A REFLECTION OF OUR VISION, MISSION AND VALUES. 915857 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 19 0 48 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X AMANDA MASSETTI CONTROLLER 3014072067 2275 RESEARCH BLVD SUITE 450 ROCKVILLE MD 20850 NANCY KUHN SECRETARY 1.20 4.80 X X 0 0 0 BRUCE BARTELS CHAIR 1.20 4.80 X X 0 0 0 DR WILLIAM LEAHY VICE CHAIR 1.20 4.80 X X 0 0 0 ROBYN STONE DIRECTOR 0.80 3.20 X 0 0 0 DR HUGH HILL DIRECTOR 0.80 3.20 X 0 0 0 DENIS VON KAEPPLER DIRECTOR 0.80 3.20 X 0 0 0 STEVEN WAGNER DIRECTOR 0.80 3.20 X 0 0 0 ROBERT BREMNER DIRECTOR 0.80 3.20 X 0 0 0 SALLY COX DIRECTOR 0.80 3.20 X 0 0 0 CAROLYN JOHNSON DIRECTOR 0.80 3.20 X 0 0 0 JOHN KREUTZER DIRECTOR 0.80 3.20 X 0 0 0 ALICE BUHL DIRECTOR 0.80 3.20 X 0 0 0 DALE CLARK DIRECTOR 0.80 3.20 X 0 0 0 GREGG JOHNSON DIRECTOR 0.80 3.20 X 0 0 0 JANET KELLEY DIRECTOR 0.80 4.20 X 0 0 0 JAY NEWTON-SMALL DIRECTOR 0.80 3.20 X 0 0 0 LYNN O'CONNOR PRESIDENT/CEO 1.00 40.00 X 442307 0 33525 TIM MYERS CFO (UNTIL 10/23/21) 1.00 40.00 X 275320 0 16372 CHRISTINE PODLES COO 1.00 40.00 X 286760 0 9656 DUSANKA DELOVSKA-TRAKOVA CIO 1.00 40.00 X 159360 0 8016 SALVATORE ALBANESE SVP HUMAN RESOURCES 1.00 40.00 X 258058 0 14643 ALLEN HARRIS VP OF HUMAN RESOURCES & COMPLIANCE 40.00 X 152505 0 4575 CHRISTINE MILSTEAD DIRECTOR OF MARKETING 40.00 X 120080 0 11975 KENYA JEANLOUIS DIRECTOR OF CLINICAL OPERATIONS 40.00 X 151407 0 5368 KARIS WILSON JONES SEN. DIR. OF HEALTHCARE & MEM. SVSC 40.00 X 121577 0 3795 KRISTIN SHANKS DIRECTOR OF SALES 40.00 X 299035 0 10876 2266409 0 118801 15 0 1 0 PLANTE & MORAN PLLC 16060 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 CONSULTING SERVICES 180000 BAKER TILLY VIRCHOW KRAUSE LLP PO BOX 78975 MILWAUKEE WI 532788975 ACCOUNTING SERVICES 166200 VENABLE LLP PO BOX 62727 BALTIMORE MD 212642727 LEGAL COUNSEL 151977 3 5361231 5361231 MANAGEMENT FEES 561000 5464544 5464544 5464544 10825775 5464544 0 0 1504017 1504017 2375211 2375211 23589 23589 344542 344542 274219 274219 143034 143034 6762 6762 220595 220595 290 290 78101 78101 22936 22936 246304 246304 16198 16198 2461 2461 43997 43997 871860 871860 8913 8913 DIVIDEND REPAYMENT 75000 75000 EMPLOYEE RECOGNITION 30073 30073 LICENSE, FEES, DUES 9479 9479 EDUCATION 8731 8731 507 507 6306819 915857 5390962 0 342292 411981 2909226 2644520 1115323 264706 6080 6080 879828 1135199 2343523 1817966 1500030 1747120 316397 307294 5282500 0 7098927 2054414 X -4755404 -236448 -4755404 -236448 2343523 1817966 4518956 0 X 0 1 X 1 0 X X X 4 INGLESIDE PRESBYTERIAN RETIREMENT COMMUNITY INC 530128590 10 1 0 0 KING FARM PRESBYTERIAN RETIREMENT COMMUNITY INC 202004162 10 1 0 0 WESTMINSTER PRESBYTERIAN RETIREMENT COMMUNITY INC 521654803 10 1 0 0 INGLESIDE AT HOME INC 474127765 10 1 0 0 4 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2815806 2644520 171286 93420 93420 264706 DUE FROM AFFILIATES 1135199 1135199 X 11501969 676194 676194 10825775 0 10825775 6983013 0 6983013 -676194 -676194 6306819 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE FASB ACCOUNTING STANDARD FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S CONSOLIDATED FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE STANDARD ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES AND DISCLOSURE. MANAGEMENT HAS DETERMINED THAT THIS STANDARD DOES NOT HAVE A MATERIAL IMPACT ON THE CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: INTERCOMPANY ACTIVITY NET WITH REVENUE PER FINANCIALS 676,194. PART XII, LINE 4B - OTHER ADJUSTMENTS: INTERCOMPANY ACTIVITY NET WITH REVENUE PER FINANCIALS -676,194. X X X X 0 1 0 0 0 0 0 1 0 LYNN O'CONNOR PRESIDENT/CEO 442307 0 0 0 0 0 30775 0 2750 0 475832 0 0 0 KRISTIN SHANKS DIRECTOR OF SALES 105535 0 193500 0 0 0 8700 0 2176 0 309911 0 0 0 CHRISTINE PODLES COO 286760 0 0 0 0 0 8634 0 1022 0 296416 0 0 0 TIM MYERS CFO (UNTIL 10/23/21) 275320 0 0 0 0 0 8496 0 7876 0 291692 0 0 0 SALVATORE ALBANESE SVP HUMAN RESOURCES 258058 0 0 0 0 0 7646 0 6997 0 272701 0 0 0 DUSANKA DELOVSKA-TRAKOVA CIO 159360 0 0 0 0 0 4875 0 3141 0 167376 0 0 0 ALLEN HARRIS VP OF HUMAN RESOURCES & COMPLIANCE 152505 0 0 0 0 0 4575 0 0 0 157080 0 0 0 KENYA JEANLOUIS DIRECTOR OF CLINICAL OPERATIONS 146407 0 5000 0 0 0 0 0 5368 0 156775 0 0 0 PART I, LINE 4B LYNN O'CONNOR PARTICIPATED IN A NON-QUALIFIED DEFERRED COMPENSATION PLAN FOR WHICH $22,075 WAS CONTRIBUTED IN 2021. PART I, LINE 7 EXECUTIVE LYNN O'CONNOR, THE PRESIDENT AND CEO, CAN RECEIVE A BONUS AT THE DISCRETION OF THE BOARD OF DIRECTORS. THE BONUS IS BASED ON SET GOALS SUCH AS THE COMMUNITIES ACHIEVING THEIR BOND COVENANTS. OTHER OFFICERS AND KEY EMPLOYEES CAN ALSO RECEIVE BONUSES BASED UPON A SIMILAR SET OF GOALS. THE BONUS PROGRAM WAS DEFERRED DURING 2020 AS A RESULT OF COVID-19. AS A RESULT NO BONUSES WERE PAID OUT DURING 2021. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD DELEGATES AUTHORITY TO THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE IS COMPRISED OF THE CHAIR, VICE CHAIR, CHAIR EMERITUS, PRESIDENT/CEO, SECRETARY, AND TREASURER. ALL ARE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE INITIAL REVIEW IS PERFORMED BY THE PRESIDENT, CHIEF FINANCIAL OFFICER, AND CONTROLLER. ONCE THE MANAGEMENT TEAM APPROVES THE DRAFT, ALL BOARD MEMBERS RECEIVE A COPY OF THE RETURN FOR REVIEW. BOARD MEMBERS MAY DISCUSS CORRECTIONS, REVISIONS, AND QUESTIONS WITH MANAGEMENT. SUBSEQUENT TO BOARD REVIEW, THE RETURN IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE WRITTEN CONFLICT OF INTEREST POLICY STATES THAT DIRECTORS, OFFICERS, AND ALL EMPLOYEES ANNUALLY, OR AT ANY TIME THAT A SITUATION ARISES, DECLARE CONFLICTS OF INTEREST. NOT ONLY ACTUAL CONFLICTS BUT TRANSACTIONS FROM WHICH A CONFLICT MAY APPEAR TO EXIST ARE TO BE DISCLOSED TO THE BOARD CHAIR OR THE FOUNDATION DIRECTOR. THE BOARD CHAIRMAN, DIRECTOR, AND PRESIDENT/CEO OF THE ORGANIZATION MONITOR CONFLICT DISCLOSURES. ANY DIRECTOR OR OFFICER FOR WHICH A CONFLICT MAY BE INVOLVED IS EXPECTED TO REMAIN REMOVED FROM ANY DISCUSSIONS OR DECISION-MAKING RELATED TO THE CONFLICT. BUSINESS AND FAMILY RELATIONSHIPS ARE SPECIFICALLY MENTIONED IN THE CONFLICT OF INTEREST STATEMENT AS PART OF THE DUE DILIGENCE THE ORGANIZATION FOLLOWS TO ENSURE CONFLICTS ARE HANDLED IN AN ETHICAL MANNER. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD EXECUTIVE COMMITTEE SERVING AS THE COMPENSATION COMMITTEE FOLLOWS COMPENSATION BEST PRACTICE PROCESSES TO EVALUATE AND COMPENSATE THE PRESIDENT/CEO. THE PROCESS INCLUDES THE FOLLOWING: THE BOARD EXECUTIVE COMMITTEE SERVES AS THE COMPENSATION COMMITTEE AND USES TWO SALARY SURVEYS TO ESTABLISH COMPENSATION WITHIN FAIR VALUE RANGE. ONE SURVEY PROVIDES INFORMATION ON AN INDUSTRY-WIDE BASIS AND THE OTHER PROVIDES COMPARABLES FOR THE DC METROPOLITAN AREA. THE BOARD ALSO USES AN INDEPENDENT COMPENSATION CONSULTANT TO ASSIST IN THE COMPENSATION ANALYSIS AND DETERMINATION. THESE METHODS PROVIDE ADDITIONAL BENCHMARKING INFORMATION TO ESTABLISH THE COMPENSATION PACKAGE FOR THE PRESIDENT/CEO. THE BOARD EXECUTIVE COMMITTEE, OPERATING AS THE COMPENSATION COMMITTEE, APPROVES THE PRESIDENT/CEO'S COMPENSATION, WHICH THEN GOES TO THE BOARD OF DIRECTORS FOR APPROVAL. ALL DISCUSSIONS ON COMPENSATION ARE DOCUMENTED IN THE MINUTES OF THE EXECUTIVE SESSION. SIMILAR PROCEDURES ARE ESTABLISHED FOR OTHER KEY EMPLOYEES AS WELL. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF THE ORGANIZATIONS' GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE KEPT IN THE LIBRARIES AT EACH COMMUNITY. THEY ARE ALSO AVAILABLE UPON REQUEST. INGLESIDE PRESBYTERIAN RETIREMENT COMMUNITY 3050 MILITARY ROAD WASHINGTON DC 20015 530128590 RESIDENTIAL HEALTH CARE DC 501(C)(3) LINE 10 WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES INC 1 WESTMINSTER PRESBYTERIAN RETIREMENT COMMUNITY 12191 CLIPPER DRIVE LAKE RIDGE VA 22192 521654803 RESIDENTIAL HEALTH CARE VA 501(C)(3) LINE 10 WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES INC 1 WESTMINSTER INGLESIDE PRESBYTERIAN FOUNDATION 5121 BROAD BRANCH ROAD NW WASHINGTON DC 20008 541949766 PROVIDES SUPPORT TO RELATED ORGANIZATIONS DC 501(C)(3) LINE 12A, I WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES INC 1 KING FARM PRESBYTERIAN RETIREMENT COMMUNITY 701 KING FARM BLVD ROCKVILLE MD 20850 202004162 RESIDENTIAL HEALTH CARE MD 501(C)(3) LINE 10 WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES INC 1 INGLESIDE AT HOME LLC 5121 BROAD BRANCH ROAD NW WASHINGTON DC 20008 474127765 HOME CARE SERVICES VA 501(C)(3) LINE 10 WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES INC 1 THE WESTMINSTER INGLESIDE GROUP LLC 2275 RESEARCH BLVD STE 450 ROCKVILLE MD 20850 474479605 MANAGEMENT SVC. 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