2025-09-19T07:31:31-05:00 2024-12-31 351178661 BLUE & CO LLC 500 N MERIDIAN ST SUITE 200 INDIANAPOLIS IN 46204 990 2024-01-01 350960298 CHURCH OF THE BRETHREN HOME INC CHUR 2609822118 2201 EAST STREET NORTH MANCHESTER IN 46962 CHRISTINE E HUIRAS EXECUTIVE DIRECTOR 2609822118 2025-09-19 1 1 TYLER K GREENE CPA P00057872 3176334705 2025-09-19 2024 2025-03-06 01:10:19Z TIMBERCREST SENIOR LIVING COMMUNITY CHRISTINE E HUIRAS 2201 EAST STREET NORTH MANCHESTER IN 46962 18252241 0 X WWW.TIMBERCREST.ORG X 1891 IN COMPREHENSIVE SENIOR SERVICES: PROVIDING HOUSING AND TOTAL CARE SERVICES TO SENIOR ADULTS. 14 14 176 14 0 0 3626984 315981 13161896 13969014 386434 923056 772471 491285 17947785 15699336 1000 0 0 0 6989240 6821233 0 0 308706 7511622 8365979 14501862 15187212 3445923 512124 29729345 31171745 12999914 13990619 16729431 17181126 X TO BE AN INNOVATIVE, COLLABORATIVE AND TRUSTWORTHY RESOURCE THAT ENABLES ADULTS TO EXPERIENCE AGING WITH PEACE OF MIND. 0 0 12130916 14027514 AT TIMBERCREST, WE ARE DEDICATED TO PROVIDING A WARM AND SUPPORTIVE COMMUNITY WHERE SENIORS CAN ENJOY LIFE WITH DIGNITY, COMFORT, AND PEACE OF MIND. OUR CONTINUUM OF CARE ENSURES THAT AS NEEDS CHANGE, RESIDENTS HAVE ACCESS TO THE RIGHT LEVEL OF SUPPORT-FROM INDEPENDENT LIVING APARTMENTS, TO ASSISTED LIVING, TO HEALTHCARE SERVICES THAT PROVIDE SKILLED AND COMPASSIONATE CARE, WHICH INCLUDE BUT NOT LIMITED TO DIETARY AND SOCIAL SERVICES. THIS SEAMLESS APPROACH ALLOWS RESIDENTS TO REMAIN PART OF THE TIMBERCREST FAMILY THROUGHOUT EVERY STAGE OF LIFE.** CONTINUED ON SCHEDULE O **TIMBERCREST IS COMMITTED TO A CHARITABLE CARE PROGRAM IN ORDER TO FACILITATE THE CONTINUITY OF CARE; SERVING NOT ONLY THOSE WHO CAN AFFORD CARE BUT ALSO THOSE WHO MAY OUTLIVE THEIR FINANCIAL RESOURCES. TIMBERCREST HAS AN ARRANGEMENT WHEREBY THE LICENSED RESIDENTIAL CARE FACILITY AND LICENSED SKILLED NURSING FACILITY AND THE ASSOCIATED REVENUES WERE TRANSFERRED TO WOODLAWN HOSPITAL. THE AMOUNT OF CHARITABLE ASSISTANCE PROVIDED, UNDER THE AFOREMENTIONED ARRANGEMENT, WAS $2,177,000 DURING THE YEAR.THE CONTINUUM OF CARE AT TIMBERCREST IS MORE THAN JUST A SERVICE-IT IS A MISSION. IT REFLECTS OUR PROMISE TO OFFER SECURITY, COMPASSION, AND BELONGING TO EVERY RESIDENT, WHILE LIVING OUT OUR CHRISTIAN VALUES OF CARE, GENEROSITY, AND COMMUNITY SUPPORT. 12130916 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 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 0 0 0 0 1 22 0 1 176 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 1 1 IN X DALE SHENK 2609822118 2201 EAST STREET NORTH MANCHESTER IN 46962 JAN FAHS BOARD MEMBER 1.00 0.00 X 0 0 0 STEVE HAMMER CHAIR 1.00 0.00 X X 0 0 0 EUNICE CULP BOARD MEMBER 1.00 0.00 X 0 0 0 MEGAN SARBER SECRETARY 1.00 0.00 X X 0 0 0 KELLY MCKEE BOARD MEMBER 1.00 0.00 X 0 0 0 BYRON SMITH BOARD MEMBER 1.00 0.00 X 0 0 0 SALLY BRUBAKER BOARD MEMBER 1.00 0.00 X 0 0 0 LORI ZIMMERMAN BOARD MEMBER 1.00 0.00 X 0 0 0 JAMES CHINWORTH BOARD MEMBER 1.00 0.00 X 0 0 0 TODD EASTIS VICE CHAIR 1.00 0.00 X X 0 0 0 GEORGE MERRYMAN TREASURER 1.00 0.00 X X 0 0 0 JEFF BAUMANN BOARD MEMBER 1.00 0.00 X 0 0 0 DAVID WYSONG BOARD MEMBER 1.00 0.00 X 0 0 0 JOHN WENGER BOARD MEMBER 1.00 0.00 X 0 0 0 CHRISTY HUIRAS EXECUTIVE DIRECTOR 45.00 0.00 X 124721 0 35398 ALISON CREAGER LPN 57.00 0.00 X 137757 0 6635 MELISSA MILLER DIRECTOR OF NURSING 40.00 0.00 X 103115 0 33452 CHARMIE GRACE DEL ROSARIO RN 42.00 0.00 X 100988 0 18323 SHANNA PRATER RN 48.00 0.00 X 124217 0 279 590798 0 94087 5 0 1 0 MORRISON LIVING 400 NORTHRIDGE RD SUITE 600 ATLANTA GA 30350 FOOD SERVICE PROVIDER & DINING SERVICES 1989755 ALLIED BENEFIT SYSTEMS 200 WEST ADAMS ST SUITE 500 CHICAGO IL 46060 BENEFIT SERVICES 499663 GREENCROFT INC PO BOX 819 GOSHEN IN 46527 MANAGEMENT FEES 409471 EVANS CONSTRUCTION 4801 E 1500 N NORTH MANCHESTER IN 46962 BUILDING CONTRACTOR 380424 HTS IN VI INC 1500 AMERICAN WAY SUITE 110 GREENWOOD IN 46143 PHYSICAL, SPEECH, OCCUPATIONAL THERAPY 368462 17 14500 301481 14500 315981 MANAGEMENT SERVICES RE 623300 11546405 11546405 NET RESIDENT SERVICE R 623300 1225146 1225146 ADVANCED FEES 623300 783036 783036 LEASE REVENUE 623300 412414 412414 2013 2013 13969014 390382 390382 58500 58500 3085379 200 2552905 0 532474 200 532674 532674 SAMARITAN ALLIANCE INC 900099 109290 109290 323495 323495 432785 15699336 14027514 0 1355841 160119 160119 5160765 4494210 646741 19814 83897 83897 1027322 243377 782098 1847 389130 347569 41561 113637 113637 1354278 782059 572219 222352 30685 191667 349429 301312 46136 1981 224488 49868 164327 10293 1010249 981590 28659 87676 84286 3390 23603 17774 3723 2106 1682 1682 1721444 1713144 7910 390 455703 455703 CUSTOM SERVICES 2335609 2247012 74545 14052 BAD DEBT EXPENSE 281065 281065 DUES & LICENSES 16918 504 16414 167846 99076 2214 66556 15187212 12130916 2747590 308706 860061 723058 122845 77209 1966499 2459419 85306 71327 8902 17781 56940641 40339586 15953231 16601055 9700759 10144164 500818 485854 530924 591878 29729345 31171745 538071 767123 4956944 5462108 40274 -4726 7464625 7766114 12999914 13990619 X 14215077 14543557 2514354 2637569 16729431 17181126 29729345 31171745 512124 -60429 0 X X 0 1 X 1 0 X 2491996 463409 474740 3626984 315981 7373110 11419937 11627140 11596482 13161896 13908379 61713834 13911933 12090549 12071222 16788880 14224360 69086944 24000 15000 39000 0 24000 15000 39000 69047944 247435 503474 329965 330696 448882 1860452 247435 503474 329965 330696 448882 1860452 155779 155507 317221 713971 432785 1775263 14315147 12749530 12718408 17833547 15106027 72722659 0.94950 0.95420 0.02560 0.02480 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: ALLIANCE JOINT VENTURE - 2020 AMOUNT: $ 137,863. 2021 AMOUNT: $ 101,840. 2022 AMOUNT: $ 75,484. 2023 AMOUNT: $ 213,846. 2024 AMOUNT: $ 109,290. MISCELLANEOUS INCOME - 2020 AMOUNT: $ 17,916. 2021 AMOUNT: $ 53,667. 2022 AMOUNT: $ 241,737. 2023 AMOUNT: $ 500,125. 2024 AMOUNT: $ 323,495. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10072904 -241198 461561 10144164 9963179 -443952 553677 10072904 13462658 -1541148 -1958331 9963179 12064763 288907 1108988 13462658 10421139 776125 867499 12064763 0.77692 0.22308 0.00000 1 0 463640 463640 39393588 26216206 13177382 16531741 14123380 2408361 551672 551672 16601055 REFUNDABLE FEES 7748180 CUSTOMER DEPOSITS 17934 7766114 X 15578072 -60429 -60635 -121064 15699136 200 200 15699336 15126377 -60835 -60835 15187212 0 15187212 PART V, LINE 4: THE INTENDED USE OF THE ENDOWMENT FUNDS IS TO SUPPORT OUR CHARITABLE ASSISTANCE PROGRAM THAT SUBSIDIZES THOSE RESIDENTS WHO HAVE INSUFFICIENT FUNDS AND TO HELP COVER OTHER UNREIMBURSED CHARITABLE CARE. PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY TIMBERCREST AND RECOGNIZE A TAX LIABILITY IF TIMBERCREST HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY TIMBERCREST AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. TIMBERCREST IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DISCOUNTS -60,635. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF EQUIPMENT 200. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF EQUIPMENT -200. DISCOUNTS -60,635. 0 0 0 0 0 0 0 0 0 CHRISTY HUIRAS EXECUTIVE DIRECTOR 124721 0 0 0 0 0 5292 0 30106 0 160119 0 0 0 FORM 990, PART I, DOING BUSINESS AS: TIMBERCREST SENIOR LIVING COMMUNITY TIMBERCREST RETIREMENT COMMUNITY TIMBERCREST CHURCH OF THE BRETHREN HOME TIMBERCREST TIMBERCREST HOME FORM 990, PART VI, SECTION A, LINE 1A EXECUTIVE COMMITTEE: THE EXECUTIVE COMMITTEE IS COMPOSED OF THE ORGANIZATION'S GOVERNING BODY VOTING OFFICERS INCLUDING: CHAIRPERSON, VICE CHAIRPERSON, SECRETARY, AND TREASURER. ADDITIONALLY, THE IMMEDIATE PAST CHAIRPERSON AND EXECUTIVE DIRECTOR ARE NON-VOTING EX-OFFICIO MEMBERS. THE IMMEDIATE PAST CHAIRPERSON MAY HAVE VOTING RIGHTS IF SERVING AS A BOARD MEMBER. THE GOVERNING BODY HAS DELEGATED SEVERAL DUTIES TO THE EXECUTIVE COMMITTEE INCLUDING TO EXERCISE ALL POWERS OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF BUSINESS AND AFFAIRS OF THE ORGANIZATION. THE COMMITTEE IS REQUIRED TO REPORT ALL ACTIONS AT THE FIRST MEETING SUCCEEDING ANY ACTIONS WITH SUCH ACTIONS SUBJECT TO REVISION OR ALTERATION BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS: THE FORM 990 IS SUBMITTED TO STAFF FOR REVIEW. IT IS SUBSEQUENTLY REVIEWED AND RECOMMENDED FOR APPROVAL BY THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS. THE FORM 990 INCLUDING REQUESTED SCHEDULES, AS ULTIMATELY FILED WITH THE IRS, IS PRESENTED TO THE BOARD OF DIRECTORS FOR FINAL REVIEW AND FOR ACTION ON THE FINANCE COMMITTEE'S RECOMMENDATION PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE OF THE CONFLICT OF INTEREST POLICY IS REGULARLY AND CONSISTENTLY MONITORED AND ENFORCED THROUGH ANNUAL AND ONGOING DISCLOSURE. ALL MEMBERS OF THE BOARD OF DIRECTORS, MEMBERS OF STANDING AND ADVISORY COMMITTEES, AND KEY EMPLOYEES OF TIMBERCREST MUST DIRECT THEIR CONDUCT, AND EXERCISE THEIR POWERS RELATING TO TIMBERCREST, IN THE INTEREST OF TIMBERCREST AND NOT IN THEIR OWN INTEREST OR IN THE INTEREST OF ANOTHER ENTITY OR PERSON. SAID OTHER ENTITIES OR PERSONS SHALL INCLUDE ORGANIZATIONS, BUSINESSES, VENDORS, RESIDENTS, AND/OR EMPLOYEES OF TIMBERCREST. ALL MEMBERS OF THE BOARD OF DIRECTORS, MEMBERS OF STANDING AND ADVISORY COMMITTEES, AND KEY EMPLOYEES OF TIMBERCREST SHALL BE REQUIRED TO ATTEST ANNUALLY TO THEIR FAMILIARITY WITH TIMBERCREST'S POLICY PERTAINING TO CONFLICTS OF INTEREST AND SHALL BE REQUIRED TO DISCLOSE ANY KNOWN, ACTUAL, OR POTENTIAL CONFLICTS OF INTEREST. ACTUAL OR POTENTIAL CONFLICTS OF INTEREST MUST BE DISCLOSED IMMEDIATELY TO THE BOARD OF TRUSTEES OR COMMITTEE MEMBERS WITH POWERS DELEGATED FROM THE BOARD OF TRUSTEES CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. THE PERSON WITH ACTUAL OR POTENTIAL CONFLICT IS EXCLUDED FROM DETERMINING OR REVIEWING IN DELIBERATIONS AND DECISIONS IN THE TRANSACTION. RECORDS OF PROCEEDINGS WILL BE REFLECTED IN THE MINUTES OF THE BOARD OF TRUSTEES OR COMMITTEES WITH POWERS DELEGATED FROM THE BOARD OF TRUSTEES AND INCLUDE: THE INTERESTED PERSON, NATURE OF THE FINANCIAL INTEREST, ACTIONS TAKEN TO DETERMINE A CONFLICT OF INTEREST, COURSE OF ACTION DETERMINED, NAMES OF PERSONS PRESENT FOR DISCUSSION AND VOTES, SUMMARY OF DISCUSSION, SUMMARY OF ALTERNATIVES, AND RECORD OF ANY VOTES TAKEN. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION DETERMINATION PROCESS: THE CHAIR OF THE BOARD OF DIRECTORS REVIEWS SALARY SURVEYS AS AVAILABLE. ONE IS CONDUCTED BY THE SAMARITAN ALLIANCE WHICH PROVIDES SALARY AND BENEFIT DATA FOR COMPARABLE POSITIONS IN COMPARABLE ORGANIZATIONS IN COMPARABLE ECONOMIC MARKET AREAS. THE CHAIR OF THE BOARD ALSO HAS ACCESS TO SALARY INFORMATION FOR COMPARABLE POSITIONS AS REPORTED ON THE 990S OF COMPARABLE ORGANIZATIONS. THE CHAIR WILL DISCUSS THIS INFORMATION WITH THE EXECUTIVE COMMITTEE OF THE BOARD AND THEN THE BOARD OF DIRECTORS. AT TIMES THIS INFORMATION MAY BE SHARED DIRECTLY WITH THE BOARD OF DIRECTORS WITHOUT THE ADDITIONAL REVIEW BY THE EXECUTIVE COMMITTEE. THE BOARD WILL BE PRESENTED WITH A RECOMMENDATION THAT RECOGNIZES THE TENURE AND SKILLS OF THE EXECUTIVE DIRECTOR; THAT IS REASONABLE IN COMPARISON WITH OTHER TIMBERCREST STAFF; AND IS REASONABLE AND COMPETITIVE IN COMPARISON TO COMPARABLE POSITIONS IN THE INDIANA MARKET AREA. THE BOARD OF DIRECTORS MAKES THE FINAL DECISION REGARDING THE EXECUTIVE DIRECTORS'S SALARY, BENEFITS, AND OTHER COMPENSATION. THE BOARD MAKES THIS DECISION ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 TIMBERCREST'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW BY THE PUBLIC UPON REQUEST. THESE MAY BE REVIEWED IN PERSON BETWEEN THE HOURS OF 8:30 A.M. AND 5:00 P.M., MONDAY THROUGH FRIDAY. REQUESTS FOR HARD COPIES WILL BE HONORED. A FEE OF $0.10 PER COPIED PAGE WILL BE CHARGED. ELECTRONIC (PDF) COPIES OF THE DOCUMENT ARE ALSO AVAILABLE UPON REQUEST. THERE IS NO CHARGE FOR PDF FILES. FORM 990, PART XI, LINE 2C, OVERSIGHT OF AUDIT: THE FINANCE COMMITTEE PROVIDES OVERSIGHT OF THE FINANCIAL AUDIT THROUGH SELECTION OF THE AUDITORS AND REVIEW OF THE ANNUAL AUDIT. THE BOARD OF DIRECTORS HAS FINAL APPROVAL AND THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.