2020-11-12T18:46:35-06:00 2019-12-31 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2019-01-01 910583380 WESLEY HOMES WESL 2068701260 815 SOUTH 216TH STREET DES MOINES WA 98198 JIM YAMAMOTO VICE PRESIDENT OF FINANCE 2068701223 2020-10-30 1 KURT BENNION CPA P01469618 4252506100 2020-10-30 67.137.57.251 2020-10-30 15:30:06 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 B236117B9166D2F893B54FD65EE150CAF84F9165 2019 2021-01-29 14:40:06Z KEVIN ANDERSON 815 SOUTH 216TH STREET DES MOINES WA 98198 61929059 0 X WWW.WESLEYCHOICE.ORG X 1944 WA PROVIDES RETIREMENT HOUSING AND CARE SERVICES FOR OLDER ADULTS. 14 14 856 69 0 0 3513719 423127 41987319 48467613 118392 171933 322739 357438 45942169 49420111 0 0 0 0 23154271 24359376 0 0 0 21632807 29980550 44787078 54339926 1155091 -4919815 211268027 265542941 196452744 254811039 14815283 10731902 X WESLEY HOMES IS A FAITH BASED ORGANIZATION PROVIDING RETIREMENT COMMUNITIES AND A NETWORK OF SERVICES FOR OLDER ADULTS. WITH LOVE AND JOY, WE ARE CALLED TO MEET THE PHYSICAL, SOCIAL AND SPIRITUAL NEEDS OF THOSE WE SERVE. WE AFFIRM THE WORTH OF ALL (CONTINUED IN SCHEDULE O) THOSE WE SERVE AND THOSE WHO PROVIDE SERVICE. 0 0 28407304 0 27970187 WESLEY HOMES DES MOINES SERVES AN AVERAGE OF 500 SENIORS AT ANY ONE TIME IN INDEPENDENT COTTAGES/APARTMENTS, ASSISTED LIVING AND SKILLED NURSING. THIS CAMPUS EMPLOYS APPROXIMATELY 356 PEOPLE WHO PROVIDE CARE GIVING AND HOSPITALITY SERVICES. IT ALSO HOUSES THE OFFICES FOR THE PACIFIC NORTHWEST CONFERENCE OF THE UNITED METHODIST CHURCH. WESLEY HOMES DES MOINES HAS VARIOUS PROGRAMS TO ASSIST RESIDENTS WITH MONTHLY FEES BASED ON AN ANALYSIS OF INDIVIDUAL NEED. RESIDENTS BENEFITED FROM THE BISHOP MCCONNELL PROGRAM IN 2019. SINCE ITS 2001 INCEPTION, THE ORGANIZATION HAS SUBSIDIZED $5,011,326 IN RESIDENCY AND SERVICE FEES FOR BISHOP MCCONNELL SCHOLARSHIP RESIDENTS. 13619112 0 15471555 WESLEY HOMES LEA HILL SERVES AN AVERAGE OF 250 SENIORS AT ANY ONE TIME IN INDEPENDENT COTTAGES/APARTMENTS, ASSISTED LIVING AND SKILLED NURSING. THIS CAMPUS EMPLOYS APPROXIMATELY 149 EMPLOYEES. WITH FULLY REFUNDABLE ENTRANCE DEPOSITS AND MODERATE MONTHLY FEES, THIS CAMPUS IS AFFORDABLE TO INDIVIDUALS OF MODEST MEANS WHILE PROVIDING HIGH QUALITY PROGRAMS AND AMENITIES TO PROMOTE ACTIVE AND HEALTHY AGING.STAFF AND RESIDENTS AT WESLEY HOMES LEA HILL ARE COMMITTED TO SUPPORTING OTHER COMMUNITY ORGANIZATIONS SUCH AS CHILDREN'S THERAPY CENTER OF KENT BY PROVIDING THE INDOOR POOL FOR THE CHILDREN'S WATER THERAPY PROGRAM. THEY ALSO SUPPORT ELEMENTARY SCHOOLS, THE AUBURN FOOD BANK, THE AUBURN SENIOR CENTER, AND FAMILIES DEALING WITH AGING ISSUES BY PROVIDING VOLUNTEERS, DONATIONS AND SUPPORT GROUPS. 8580452 0 5025871 WESLEY HOMES BRADLEY PARK IS DEVELOPING A RETIREMENT COMMUNITY IN PUYALLUP, WASHINGTON. THE FIRST PHASE OF THIS PROJECT WAS COMPLETED IN JULY 2019 AND CONSISTS OF 99 INDEPENDENT APARTMENTS, A BROWNSTONE-STYLE APARTMENT WITH 32 UNITS, 50 "HOUSING WITH SERVICES" UNITS, AND 17 MEMORY CARE UNITS. A FUTURE PHASE WILL INCLUDE A 36-BED SKILLED NURSING FACILITY AND ADDITIONAL BROWNSTONE APARTMENTS. THIS CAMPUS EMPLOYS APPROXIMATELY 54 PEOPLE WHO PROVIDE CARE GIVING AND HOSPITALITY SERVICES. 50606868 1 1 0 1 0 0 0 0 1 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 57 0 856 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X SYED RASHID 2068701310 815 SOUTH 216TH STREET DES MOINES WA 98198 KEVIN ANDERSON PRESIDENT/CEO 39.00 11.00 X 333269 0 34098 ALEX CANDALLA DES MOINES CAMPUS ADMINISTRATOR 40.00 0.00 X 201816 0 9711 JIM YAMAMOTO VP OF FINANCE 39.00 11.00 X 165993 0 15843 CHRISTINE TREMAIN VP OF MARKETING 40.00 0.00 X 164365 0 16774 GREG BYRGE LEA HILL CAMPUS ADMINISTRATOR 50.00 0.00 X 147325 0 15434 AIJA STAPARS VP OF HUMAN RESOURCES 40.00 10.00 X 138918 0 17071 JESSE DYKSHOORN DIRECTOR OF IT 40.00 0.00 X 139396 0 15175 SYED RASHID CONTROLLER 40.00 0.00 X 112216 0 15980 ALHAJI SUWANEH DIRECTOR OF NURSING SERVICES 40.00 0.00 X 111948 0 12334 SIMARPREET MINHAS NURSE 40.00 0.00 X 105389 0 11585 STEVE STORMS CHAIR 1.00 0.00 X X 0 0 0 JOE HARMON VICE CHAIR 1.00 0.00 X X 0 0 0 JERRY FLAGEL SECRETARY 1.00 0.00 X X 0 0 0 JOHN MCGILLIARD TREASURER 1.00 0.00 X X 0 0 0 ED ROGEL PAST PRESIDENT 1.00 1.00 X X 0 0 0 ROSS DECKMAN BOARD MEMBER 1.00 0.00 X 0 0 0 PHIL DYER BOARD MEMBER (THROUGH JULY 2019) 1.00 0.00 X 0 0 0 BRIAN GARRETT BOARD MEMBER 1.00 1.00 X 0 0 0 DENNIS MAGNUSON BOARD MEMBER 1.00 0.00 X 0 0 0 LYNN MICHAELIS BOARD MEMBER 1.00 0.00 X 0 0 0 DANA NELSON-PETERSON BOARD MEMBER 1.00 1.00 X 0 0 0 JEANI ROTTLE BOARD MEMBER 1.00 0.00 X 0 0 0 TIM SEARING BOARD MEMBER 1.00 0.00 X 0 0 0 JACK WIMPRESS BOARD MEMBER 1.00 0.00 X 0 0 0 MONTE WINDSOR BOARD MEMBER 1.00 0.00 X 0 0 0 1620635 0 164005 10 0 1 0 WALSH CONSTRUCTION 315 FIFTH AVENUE S SUITE 600 SEATTLE WA 98104 CONSTRUCTION 30459791 ABSHER CONSTRUCTION PO BOX 280 PUYALLUP WA 98371 CONSTRUCTION 11854091 CONSONUS PO BOX 4800 PORTLAND OR 972084800 THERAPY SERVICES 1588728 HAMLIN CAPITAL ADVISORS 5550 W EXECUTIVE DRIVE SUITE 235 TAMPA FL 33609 CONSULTING 1421776 SENIOR HOUSING PARTNERS 3116 FAIRVIEW AVENUE N ROSEVILLE MN 55113 CONSULTING 851240 23 423127 423127 SERVICE CHARGES 623990 23520845 23520845 HEALTH SERVICES 623000 23244271 23244271 RESIDENCY FEES 623990 1136875 1136875 OTHER REVENUE 623990 565622 565622 48467613 542398 542398 12138483 10815546 1693402 1322937 -1693402 -370465 -370465 MANAGEMENT FEES 561000 357438 357438 357438 49420111 48467613 0 529371 X 1097859 1097859 19190589 18039765 1150824 376047 372301 3746 2177976 1992678 185298 1516905 1355022 161883 89881 89881 62029 62029 74903 74903 5927847 5741521 186326 407163 388293 18870 478464 456290 22174 6642 6334 308 2186267 2084945 101322 47997 45773 2224 7733 7375 358 6866171 6866171 8453340 8293518 159822 626556 607088 19468 RESIDENT EXPENSES 2450911 2430374 20537 ALL OTHER EXPENSES 1415495 1349894 65601 HEALTH CARE SUPPLIES 574339 569526 4813 BAD DEBTS 304812 304812 54339926 50606868 3733058 0 3035328 5183981 134737 4522526 4518469 59853 1374429 527086 431746 258996514 59424194 159735939 199572320 16383667 20191402 26868891 34270594 211268027 265542941 10871441 11791164 17400192 10864902 146654672 189872679 353927 459687 1000000 21172512 40822607 196452744 254811039 X 14815283 10731902 14815283 10731902 211268027 265542941 -4919815 2152864 -1316430 0 X 0 1 X 1 0 X 250004 1409342 3092391 3513719 423127 8688583 35458078 36314082 40477169 41987319 48467613 202704261 35708082 37723424 43569560 45501038 48890740 211392844 18371 406130 115501 156542 696544 0 18371 406130 115501 156542 696544 210696300 777118 514452 419154 496779 542398 2749901 777118 514452 419154 496779 542398 2749901 172569 196786 231831 322739 357438 1281363 36657769 38434662 44220545 46320556 49790576 215424108 0.97810 0.97670 0.01280 0.01390 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MANAGEMENT FEES RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 37427 37427 0 PART II-B, LINE 1: DURING 2019, WESLEY HOMES PAID $37,427 OF ASSOCIATION DUES TO LEADINGAGE. $28,127 WENT TO LEADINGAGE WASHINGTON AND $9,300 WENT TO LEADINGAGE NATIONAL. 1.9% OF THE WASHINGTON AMOUNT AND 3.6% OF THE NATIONAL AMOUNT IS ATTRIBUTED TO LOBBYING ACTIVITIES CONDUCTED BY LEADINGAGE. 0 1 X 8533473 8533473 195331411 50576678 144754733 953643 798740 154903 10722713 8048776 2673937 43455274 43455274 199572320 ASSETS RESTRICTED FOR USE-BOND FUNDS 29805249 ACCRUED INTEREST 4759 DEPOSITS 2177389 DUE FROM RELATED ORGANIZATIONS 2283197 34270594 REFUNDABLE RESIDENCY FEES 40822607 40822607 X 55111223 2152864 8796379 10949243 44161980 74903 5183228 5258131 49420111 63117547 10041996 10041996 53075551 74903 1189472 1264375 54339926 PART IV, LINE 2B: THESE ARE RESIDENT TRUST FUNDS AND RENTAL SECURITY DEPOSIT FUNDS HELD FOR RESIDENTS. PART X, LINE 2: THE ORGANIZATION IS A NONPROFIT CORPORATION, EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES IN THE FINANCIAL STATEMENTS. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS AND IS NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS 1,693,402. WESLEY HOMES COMMUNITY HEALTH SERVICES REVENUES 6,912,334. WESLEY HOMES FOUNDATION REVENUES 190,643. PART XI, LINE 4B - OTHER ADJUSTMENTS: NET INVESTMENT INCOME 3,943,296. MANAGMENT FEES 357,438. TRANSACTIONS ELIMINATED IN THE FINANCIAL STATEMENTS 527,222. TRANSFERS FROM RELATED ORGANIZATIONS 50,460. BAD DEBT EXPENSE 304,812. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS 1,693,402. WESLEY HOMES COMMUNITY HEALTH SERVICES EXPENSES 7,229,804. WESLEY HOMES FOUNDATION EXPENSES 1,118,790. PART XII, LINE 4B - OTHER ADJUSTMENTS: MANAGMENT FEES 357,438. TRANSACTIONS ELIMINATED IN THE FINANCIAL STATEMENTS 527,222. BAD DEBT EXPENSE 304,812. X X X 0 0 0 0 0 0 0 0 0 KEVIN ANDERSON PRESIDENT/CEO 332477 0 0 0 792 0 13680 0 20418 0 367367 0 0 0 ALEX CANDALLA DES MOINES CAMPUS ADMINISTRATOR 201024 0 0 0 792 0 8095 0 1616 0 211527 0 0 0 JIM YAMAMOTO VP OF FINANCE 162315 0 0 0 3678 0 6570 0 9273 0 181836 0 0 0 CHRISTINE TREMAIN VP OF MARKETING 164089 0 0 0 276 0 6674 0 10100 0 181139 0 0 0 GREG BYRGE LEA HILL CAMPUS ADMINISTRATOR 147049 0 0 0 276 0 5967 0 9467 0 162759 0 0 0 AIJA STAPARS VP OF HUMAN RESOURCES 138438 0 0 0 480 0 5713 0 11358 0 155989 0 0 0 JESSE DYKSHOORN DIRECTOR OF IT 139235 0 0 0 161 0 5682 0 9493 0 154571 0 0 0 A WASHINGTON STATE HOUSING FINANCE COMMISSION 911874730 939783TW6 2016-11-07 25000000 FACILITY ACQUISITION, DEMOLITION, CONSTRUCTION AND EQUIPPING 0 0 0 B WASHINGTON STATE HOUSING FINANCE COMMISSION 911874730 939783UA2 2016-12-13 83030000 FACILITY ACQUISITION, CONSTRUCTION AND EQUIPPING 0 0 0 C WASHINGTON STATE HOUSING FINANCE COMMISSION 911874730 939783TS5 2016-09-23 54301691 REFUND SERIES 2007A AND 2014 BONDS 0 0 0 D WASHINGTON STATE HOUSING FINANCE COMMISSION 911874730 939783WY8 2018-08-23 84100000 FACILITY CONSTRUCTION & REFUND SERIES 2016 BONDS 0 0 0 A 5275000 25000000 1598953 538919 1029706 21821125 11298 0 0 0 1 B 14185000 83030000 5956962 3633441 2652243 70591749 195605 0 0 0 1 C 1295000 54301691 3147525 1143324 50010842 1 1 0 1 D 84100000 2717753 2111763 2269634 32782208 44218642 2018 0 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 C 0 0 0 0 0 0 1 D 0 0 0 0 0 0 1 A 0 1 0 0 1 0 0 0 1 B 0 1 0 0 1 0 0 0 1 C 0 1 0 0 0 0 0 0 1 D 0 1 0 0 1 0 0 0 1 A 1 B 1 C 1 D 1 FORM 990, PART VI, SECTION A, LINE 1 THE ORGANIZATION'S EXECUTIVE COMMITTEE CONSISTS OF THE CHAIR, PAST CHAIR, CHAIR ELECT, TREASURER AND SECRETARY OF THE BOARD OF TRUSTEES. THE EXECUTIVE COMMITTEE HAS AND EXERCISES THE AUTHORITY OF THE BOARD OF TRUSTEES, EXCEPT THE EXECUTIVE COMMITTEE DOES NOT HAVE THE AUTHORITY OF THE BOARD IN REFERENCE TO: 1. AMENDING, ALTERING, OR REPEALING THE BYLAWS; 2. ELECTING, APPOINTING, OR REMOVING ANY MEMBER OF THE EXECUTIVE COMMITTEE OR ANY DIRECTOR OR OFFICER OF THE CORPORATION; 3. AMENDING THE ARTICLES OF INCORPORATION; 4. ADOPTING A PLAN OR MERGER OR ADOPTING A PLAN OF CONSOLIDATION; 5. AUTHORIZING THE SALE, LEASE, OR EXCHANGE OF ALL OR SUBSTANTIALLY ALL OF THE ORGANIZATION'S PROPERTY AND ASSETS; 6. AUTHORIZING THE VOLUNTARY DISSOLUTION OF THE ORGANIZATION OR ADOPTING A PLAN FOR THE DISTRIBUTION OF THE ORGANIZATION'S ASSETS; OR 7. AMENDING, ALTERING, OR REPEALING ANY RESOLUTION OF THE BOARD OF TRUSTEES WHICH BY ITS TERMS PROVIDES THAT IT SHALL NOT BE AMENDED, ALTERED, OR REPEALED BY THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION AND INCLUDES MEMBERS FROM THE PACIFIC NORTHWEST CONFERENCE OF THE UNITED METHODIST CHURCH, WHO HAVE THE RIGHT TO PARTICIPATE IN THE SELECTION OF THE ORGANIZATION'S GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD MEMBERS ARE ELECTED AT THE ANNUAL MEETING OF THE MEMBERS. AT LEAST A MAJORITY OF THE ELECTED BOARD MEMBERS MUST BE MEMBERS OF THE UNITED METHODIST CHURCH. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS DELEGATED THE RESPONSIBILITY OF REVIEWING THE FORM 990 TO THE FINANCE COMMITTEE. MANAGEMENT AND THE FINANCE COMMITTEE REVIEWED IN DETAIL THE FORM 990. A COPY OF THE 990 WAS PRESENTED TO THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH MAY, OR WHEN A NEW MEMBER ARRIVES ON THE BOARD, BOARD MEMBERS ARE GIVEN A DISCLOSURE FORM TO SIGN AND SUBMIT DECLARING ANY POSSIBLE CONFLICT OF INTEREST. SHOULD CONFLICTS EXIST, THE CONFLICTS ARE DISCLOSED TO THE OTHER BOARD MEMBERS. BOARD MEETING MINUTES WOULD REFLECT THE CONFLICT AS IT RELATES TO A RELEVANT DISCUSSION AND THE MEMBER WITH THE CONFLICT WOULD ABSTAIN FROM THE DISCUSSION AND DECISION. EACH MEMBER HAS BEEN GIVEN THE POLICY UPON MEMBERSHIP TO THE BOARD. MONITORING OF CONFLICTS OF INTEREST IS MANAGED BY THE WESLEY HOMES EXECUTIVE ASSISTANT. FORM 990, PART VI, SECTION B, LINE 15A A FULL COMPENSATION ANALYSIS IS DONE ON AN ANNUAL BASIS FOR CERTIFIED NURSING ASSISTANT POSITIONS AND AS-NEEDED FOR ALL OTHER POSITIONS TO MAINTAIN INTERNAL AND EXTERNAL EQUITY. ADDITIONALLY ALL POSITIONS WERE BROUGHT UP TO THE MINIMUM WAGE. WE PURCHASED MILLIMAN NW HEALTHCARE AND NW PROFESSIONAL SALARY DATA IN 2019 AND WA LEADING AGE DATA IN 2019 TO ARRIVE AT MARKET BASED SALARY MEDIANS FROM WHICH TO CALCULATE RANGES FOR ANALYZED POSITIONS. 2019 CEMO DATA WAS USED FOR EXECUTIVE POSITIONS. WE USED AN OUTSIDE CONSULTANT TO DO THE ANALYSIS AND PRICING FOR THE PRESIDENT/CEO POSITION. A COMPENSATION ANALYSIS AND RECOMMENDATION WAS PREPARED FOR THE CHAIR OF THE BOARD WHO PRESENTED TO THE EXECUTIVE COMMITTEE. THE COMMITTEE REVIEWED AND APPROVED THE CEO SALARY INCREASE. A COMPENSATION ANALYSIS WAS DONE FOR ALL EXECUTIVE POSITIONS AND WAS PRESENTED TO THE CEO. WHILE FULL REVIEWS OCCUR SEMI-FREQUENTLY, THE ORGANIZATION MAKES AN EFFORT TO REVIEW COMPENSATION FOR KEY POSITIONS (RN, LPN, CNA, MAINTENANCE, FINANCE, MARKETING, ETC.) ON A REGULAR BASIS. FORM 990, PART VI, SECTION C, LINE 19 WESLEY HOMES' GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 5,741,521. MANAGEMENT AND GENERAL EXPENSES 186,326. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,927,847. WESLEY HOMES DES MOINES LLC 815 S 216TH STREET DES MOINES WA 98198 203541243 PLANNED RETIREMENT COMMUNITY WA 28073558 113096827 WESLEY HOMES WESLEY HOMES LEA HILL LLC 32049 109TH PLACE SE AUBURN WA 98092 202347503 PLANNED RETIREMENT COMMUNITY WA 15357909 59972946 WESLEY HOMES WESLEY HOMES BRADLEY PARK LLC 815 S 216TH STREET DES MOINES WA 98198 475289602 PLANNED RETIREMENT COMMUNITY WA 5104001 89452694 WESLEY HOMES WESLEY HOMES RENTON LLC 13434 SE 180TH STREET RENTON WA 98058 813601830 PLANNED RETIREMENT COMMUNITY WA 0 1598584 WESLEY HOMES WESLEY HOMES COMMUNITY HEALTH SERVICES 815 S 216TH STREET DES MOINES WA 98198 571160339 HOME HEALTH AGENCY WA 501(C)(3) LINE 10 WESLEY HOMES 1 WESLEY HOMES FOUNDATION 815 S 216TH STREET DES MOINES WA 98198 911732317 SUPPORT WESLEY HOMES AND ITS RESIDENTS WA 501(C)(3) LINE 12A, I WESLEY HOMES 1 WESLEY HOMES PIERCE COUNTY 815 S 216TH STREET DES MOINES WA 98198 823901394 SENIOR HOUSING CAMPUS WA 501(C)(3) LINE 10 WESLEY HOMES 1 0 0 1 1 1 0 0 0 0 0 0 1 1 1 1 0 0 0 0 WESLEY HOMES FOUNDATION C 423127 CASH WESLEY HOMES COMMUNITY HEALTH SERVICES M 357438 COST