2025-08-13T14:50:40-05:00 2024-09-30 390859910 BAKER TILLY ADVISORY GROUP LP 225 S LAKE AVE SUITE 900 PASADENA CA 91101 990 2023-10-01 952047121 CONGREGATIONAL HOMES INC CONG 9096245061 900 E HARRISON AVE POMONA CA 91767 PATRICIA L WILLIAMS PRESIDENT/CEO 9096245061 2025-08-12 1 0 LAUREN A HAVERLOCK P00545829 4159561500 2025-08-12 2023 2025-03-06 01:10:19Z MT SAN ANTONIO GARDENS PATRICIA L WILLIAMS 900 E HARRISON AVE POMONA CA 91767 39804884 0 X WWW.MSAGARDENS.ORG X 1957 CA THE MISSION OF CONGREGATIONAL HOMES, INC. IS TO HELP ENSURE A HIGH QUALITY OF LIFE FOR A DIVERSE COMMUNITY OF OLDER ADULTS BY PROVIDING COMPREHENSIVE AND SECURE SERVICES THAT PROMOTE WELLNESS, INDEPENDENCE, PARTICIPATION AND DIGNITY. 28 27 445 125 0 0 7273871 1377077 27297630 29695701 1686010 1867158 222672 300352 36480183 33240288 451283 519206 0 0 19000492 20532179 0 0 0 17881605 18209811 37333380 39261196 -853197 -6020908 163216964 165233178 126892236 128572111 36324728 36661067 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 26001282 519206 26334293 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 119,973 DAYS IN INDEPENDENT LIVING AND 28,709 DAYS IN ASSISTED LIVING. WE AVERAGED 325 INDEPENDENT LIVING RESIDENTS AND 76 ASSISTED LIVING RESIDENTS PER DAY. MSAG PROVIDED ASSISTED LIVING SERVICES TO AN AVERAGE OF 7 SENIORS IN THE COMMUNITY. THE MSAG CAMPUS COVERS OVER 30 ACRES AND ALL BUILDINGS (84) 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. 8020714 3361408 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 13,977 INCLUDING 1,701 DAYS FOR COMMUNITY PATIENTS. 12,996 OF THE TOTAL DAYS WERE FOR CUSTODIAL CARE WHICH IS NOT REIMBURSED BY MEDICARE OR HEALTH INSURANCE COMPANIES. WE AVERAGED 35 SENIOR PATIENTS IN OUR SKILLED NURSING FACILITY PER DAY. SKILLED NURSING HAS ONE LOCATION ON CAMPUS. 34021996 1 1 0 0 0 0 0 1 1 1 1 0 0 0 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 52 0 1 445 1 0 0 0 0 0 0 0 0 0 0 0 0 X 28 27 0 0 1 1 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 PATRICIA WILLIAMS PRESIDENT & CEO 40.00 X 254659 0 36051 LISA ATILANO VP HEALTHCARE SVCS (THRU 7/24); COO (START 8/24) 40.00 X 167648 0 13349 LINA DINO DIRECTOR OF NURSING 40.00 X 156701 0 11103 JENNIFER OSBORNE CFO 40.00 X 128432 0 26380 WILLIAM LEVITT VICE PRESIDENT OF FACILITI 40.00 X 126954 0 20246 NORMA DERAS COMPENSATION & BENEFITS AD 40.00 X 121259 0 19781 LINNETTE GUIDERA VICE PRESIDENT OF ENGAGEMENT 40.00 X 120570 0 23918 JOYCE FREMPONG LVN CHARGE NURSE 40.00 X 119241 0 11824 DR DALJINDER TAKHAR DIRECTOR, CHAIRPERSON - HEALTH SERVICES 2.00 X 26000 0 0 ROBIN ASPINALL BOARD CHAIRPERSON 3.00 X X 0 0 0 LISA ABRAMS 2ND VICE CHAIRPERSON 1.00 X X 0 0 0 ELEANOR BROWN BOARD SECRETARY 2.00 X X 0 0 0 ARLENE ANDREW DIRECTOR (THRU 12/23) 1.00 X 0 0 0 EVELIYN DIAZ BROWN DIRECTOR 1.00 X 0 0 0 JAN BUSH DIRECTOR 1.00 X 0 0 0 BETSY CRIGHTON DIRECTOR (THRU 12/23) 2.00 X 0 0 0 EUGENIA ELLIOTT DIRECTOR 1.00 X 0 0 0 HENRY FORD 1ST VICE CHAIRPERSON 2.00 X X 0 0 0 NEIL GERARD 2ND VICE CHAIRPERSON 2.00 X X 0 0 0 LEE GOLDSTEIN DIRECTOR (THRU 12/23) 1.00 X 0 0 0 JILL GRIGSBY DIRECTOR 1.00 X 0 0 0 JOHN HARPOLE DIRECTOR 1.00 X 0 0 0 CAMILLE LEE DIRECTOR 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 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 TIM SANDOVAL DIRECTOR 1.00 X 0 0 0 TOMAS SANDOVAL DIRECTOR (THRU 12/23) 1.00 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 (THRU 12/23) 1.00 X 0 0 0 MICHELLE STODDARD 2ND VICE CHAIRPERSON 1.00 X X 0 0 0 MICHAEL STRANGE DIRECTOR, CHAIRPERSON - HEALTH SERVICES 1.00 X 0 0 0 MICHAEL VESTINO DIRECTOR 1.00 X 0 0 0 NICOLE WEEKES DIRECTOR 1.00 X 0 0 0 WILLIAM WELLS DIRECTOR 1.00 X 0 0 0 JOHN WHITING DIRECTOR 1.00 X 0 0 0 RYAN ZIMMERMAN DIRECTOR, CHAIRPERSON - MA 2.00 X 0 0 0 1221464 0 162652 15 0 1 0 KAR CONSTRUCTION INC 1306 BROOKS ST ONTARIO CA 91762 CONSTRUCTION 959717 CIT III LLC 1720 PRAIRIE CITY ROAD SUITE 120 FOLSOM CA 95630 EMPLOYEE RETENTION CREDIT STUDY 811046 IMAGE DESIGN CONSTRUCTION 1753 N 2ND AVE UPLAND CA 91784 CONSTRUCTION 714605 ISN GLOBAL ENTERPRISES INC PO BOX 1391 CLAREMONT CA 917111391 COMPUTERS 339400 GRANITE KING INC 14772 APPLETON ST HESPERIA CA 92345 CONTRUCTION 187350 16 103779 1273298 745341 1377077 CARE AND SERVICE FEES 623000 22436562 22436562 AMORT OF ADVANCE FEES 623000 4314138 4314138 NON RESIDENT HLTH SRVCS/ASSISTED 623000 1211068 1211068 HMO/MEDICARE INSURANCE 623000 1021765 1021765 OTHER SRVCS-RESIDENT/NON-RESIDENT 623000 712168 712168 29695701 1694258 1694258 99815 0 99815 99815 99815 6737496 6519643 44953 217853 -44953 172900 172900 FOOD SERVICES 623000 200537 200537 200537 33240288 29695701 0 2167510 X 519206 519206 652629 190364 462265 16048761 14029847 2018914 594243 502347 91896 1978359 1767369 210990 1258187 1079079 179108 57597 57597 85869 4416 81453 96235 96235 4284500 3693641 590859 260051 27257 232794 1434322 938065 496257 92224 90943 1281 5133290 5088273 45017 68692 58902 9790 18135 4868 13267 5086566 4990223 96343 253642 251428 2214 OTHER EXPENSES 535029 103176 431853 MED SUPPLIES/EQUIPMENT 423103 400301 22802 OTHER EMPLOYEE EXPENSES 321361 223096 98265 PHARMACEUTICALS 59195 59195 39261196 34021996 5239200 0 7250862 2105587 1005216 1695633 770365 2154186 187851 153126 292884 297466 167313326 67089854 96792996 100223472 44841052 50713535 12075738 7890173 163216964 165233178 7191848 3606309 38134247 57808712 77478367 66581660 1592177 2495597 575430 126892236 128572111 X 23298488 22644653 13026240 14016414 36324728 36661067 163216964 165233178 X -6020908 6375460 -18213 X 0 1 X 1 0 X 1716813 4416730 2199041 7273871 1377077 16983532 28036186 27087513 26490337 27297630 29695701 138607367 163890 110309 132431 177657 200537 784824 29916889 31614552 28821809 34749158 31273315 156375723 259272 298304 431573 451208 507734 1948091 0 259272 298304 431573 451208 507734 1948091 154427632 984613 980358 1325978 1538639 1794073 6623661 984613 980358 1325978 1538639 1794073 6623661 45667 21229 66896 30947169 32616139 30147787 36287797 33067388 163066280 0.94700 0.95170 0.04060 0.03730 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 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 26093798 148644 5562504 1005546 716 30798684 24179744 92200 2729350 906996 500 26093798 21525439 7736967 -4275324 806438 900 24179744 18941936 50000 3280558 746515 540 21525439 17726508 59589 1813990 657350 801 18941936 0.62000 0.36000 0.02000 0 0 2195371 2195371 136465931 51023940 85441991 8672722 5108495 3564227 19979302 10957419 9021883 100223472 ASSET RETIREMENT OBLIGATION 140863 REFUNDABLE DEPOSITS 124614 WORKERS' COMPENSATION LIABILITY 82024 SPLIT-INTEREST AGREEMENTS 227929 575430 X 38982094 6375460 -537419 5838041 33144053 96235 96235 33240288 38645755 0 38645755 96235 519206 615441 39261196 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 $0 AND $1,592,000 AS OF SEPTEMBER 30, 2024 AND 2023, RESPECTIVELY. 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 WAS COMPLETED IN JANUARY 2024. DEPOSITS WERE RELEASED AS OF MARCH 2024. 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 -18,213. RECLASSIFICATION OF RESIDENT ASSISTANCE FROM REVENUE TO EXPENSES -519,206. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASSIFICATION OF RESIDENT ASSISTANCE FROM REVENUE TO EXPENSES 519,206. 1 CARE AND SERVICE FEE ASSISTANCE FROM HOMESHIP FUND 18 519206 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 PATRICIA WILLIAMS PRESIDENT & CEO 254659 0 0 0 0 0 22500 0 13551 0 290710 0 0 0 LISA ATILANO VP HEALTHCARE SVCS (THRU 7/24); COO (START 8/24) 167648 0 0 0 0 0 13349 0 0 0 180997 0 0 0 LINA DINO DIRECTOR OF NURSING 156701 0 0 0 0 0 3490 0 7613 0 167804 0 0 0 JENNIFER OSBORNE CFO 128432 0 0 0 0 0 13639 0 12741 0 154812 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 2205000 36739805 1223379 725678 18415748 16375000 2022 1 0 1 1 B 10080000 46743872 3060604 806131 39742126 3135311 0 0 0 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 A 1 B 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: CALIFORNIA MUNICIPAL FINANCE AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 08/14/2024 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 $1,055,100 INVESTMENT EARNINGS. X BLDG IMPRMTS 32 641562 FAIR MARKET VALUE X SUPPLIES 1 103779 FAIR MARKET VALUE 0 0 1 0 FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE CHANGED TO INCLUDE THE ADDITION OF THE CHIEF OPERATING OFFICER FORM 990, PART VI, SECTION A, LINE 5 IN EARLY 2024, THE ORGANIZATION WAS SUBJECT TO A CYBER INCIDENT AND AS A RESULT INCURRED A LOSS OF $498,465. THE ORGANIZATION PROMPTLY FILED A REPORT WITH THE POLICE AND FBI, AND THEIR INSURANCE COMPANY. THROUGH INSURANCE THEY WERE ABLE TO RECOVER $250,000 VIA INSURANCE PROCEEDS AND THE REMAINING UNREMIBURSED LOSS WAS $248,465. THE ORGANIZATION TOOK SEVERAL STEPS TO PREVENT FUTURE INCIDENTS INCLUDING SECURITY EVALUATION/TESTING FOR ALL NEW TECHNOLOGY AND SYSTEMS BEFORE USE IS ROLLED OUT, MULTIFACTOR AUTHENTICATION, AND ADOPTION OF NEW SOFTWARE AND PROCEDURES TO PROTECT SENSITIVE INFORMATION. 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 2,330,478. MANAGEMENT AND GENERAL EXPENSES 586,610. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,917,088. LINEN SUPPLIES AND SERVICES: PROGRAM SERVICE EXPENSES 170,460. MANAGEMENT AND GENERAL EXPENSES 949. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 171,409. MEDICAL AND THERAPY SERVICES: PROGRAM SERVICE EXPENSES 1,192,703. MANAGEMENT AND GENERAL EXPENSES 3,300. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,196,003. FORM 990, PART XI, LINE 9: CHANGES IN ACTUARIAL VALUE OF SPLIT-INTEREST AGREEMENTS -18,213.