WENTWORTH SENIOR LIVING: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: WENTWORTH SENIOR LIVING (EIN 02-0222243)
Tax period: 2019-01-01 to 2019-12-31
Filed: 2020-05-14
IRS object ID: 202031359349300213
Schema version: 2019v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-05-14T07:16:16-05:00	ReturnTs
Tax Period End	2019-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	020327524	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	NATHAN WECHSLER & COMPANY PA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	70 COMMERCIAL STREET 4TH FLOOR	AddressLine1Txt
City	CONCORD	CityNm
State Abbreviation	NH	StateAbbreviationCd
ZIP	03301	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2019-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	020222243	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WENTWORTH SENIOR LIVING	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	WENT	BusinessNameControlTxt
Phone	6034360169	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	346 PLEASANT STREET	AddressLine1Txt
City	PORTSMOUTH	CityNm
State Abbreviation	NH	StateAbbreviationCd
ZIP	038014536	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LARRY CUTLIFFE	PersonNm
Person Title	INTERIM PRESIDENT & CEO	PersonTitleTxt
Phone	6034360169	PhoneNum
Signature	2020-05-04	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ORESTE J MOSCA CPA	PreparerPersonNm
PTIN	P00366101	PTIN
Phone	6032245357	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	74.220.235.65	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-05-04	IPDt
IP Tm	09:21:28	IPTm
IP Timezone	ED	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	7C3A9D47381CD6E41CE6D8ADEE397C132DEDFB20	AtSubmissionCreationDeviceId
At Submission Filing Device Id	7C3A9D47381CD6E41CE6D8ADEE397C132DEDFB20	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2019	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	LARRY CUTLIFFE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	346 PLEASANT ST	AddressLine1Txt
City	PORTSMOUTH	CityNm
State Abbreviation	NH	StateAbbreviationCd
ZIP	03801	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$8,316,022	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	HTTP://WENTWORTHSENIORLIVING.ORG/	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Other Organization Dsc	HOME	OtherOrganizationDsc
Formation	1911	FormationYr
Legal Domicile State	NH	LegalDomicileStateCd
Activity Or Mission	WENTWORTH SENIOR LIVING'S MISSION IS TO PROVIDE THE SENIORS WE SERVE WITH THE SUPPORT NECESSARY TO MAINTAIN THEIR INDIVIDUAL STRENGTHS AND CAPACITIES; THAT THEY, ALONG WITH THEIR FAMILIES AND FRIENDS, HAVE TRUST IN OUR DESIRE AND ABILITY TO HELP THEM SUCCEED; AND THAT ALL MEMBERS OF OUR STAFF FULLY EMBRACE THE BELIEF THAT THEY ARE GREATLY RESPECTED AND APPRECIATED FOR PLAYING AN IMPORTANT PART IN THIS EFFORT.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	90	TotalEmployeeCnt
Total Volunteers	20	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$164,967	PYContributionsGrantsAmt
CY Contributions Grants	$38,883	CYContributionsGrantsAmt
PY Program Service Revenue	$6,185,068	PYProgramServiceRevenueAmt
CY Program Service Revenue	$6,577,336	CYProgramServiceRevenueAmt
PY Investment Income	$485,105	PYInvestmentIncomeAmt
CY Investment Income	$804,502	CYInvestmentIncomeAmt
PY Other Revenue	$98,798	PYOtherRevenueAmt
CY Other Revenue	$88,271	CYOtherRevenueAmt
PY Total Revenue	$6,933,938	PYTotalRevenueAmt
CY Total Revenue	$7,508,992	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$4,606,264	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$4,064,175	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,299,814	PYOtherExpensesAmt
CY Other Expenses	$2,968,187	CYOtherExpensesAmt
PY Total Expenses	$6,906,078	PYTotalExpensesAmt
CY Total Expenses	$7,032,362	CYTotalExpensesAmt
PY Revenues Less Expenses	$27,860	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$476,630	CYRevenuesLessExpensesAmt
Total Assets BOY	$15,239,747	TotalAssetsBOYAmt
Total Assets EOY	$16,381,596	TotalAssetsEOYAmt
Total Liabilities BOY	$5,567,593	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$5,460,362	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$9,672,154	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$10,921,234	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	WENTWORTH SENIOR LIVING ("WSL") OPERATES AN ASSISTED LIVING FACILITY LOCATED IN PORTSMOUTH, NEW HAMPSHIRE. WSL'S MISSION IS TO PROVIDE THE SENIORS WE SERVE WITH THE SUPPORT NECESSARY TO MAINTAIN THEIR INDIVIDUAL STRENGTHS AND CAPACITIES; THAT THEY, ALONG WITH THEIR FAMILIES AND FRIENDS, HAVE TRUST IN OUR DESIRE AND ABILITY TO HELP THEM SUCCEED; AND THAT ALL MEMBERS OF OUR STAFF FULLY EMBRACE THE BELIEF THAT THEY ARE GREATLY RESPECTED AND APPRECIATED FOR PLAYING AN IMPORTANT PART IN THIS EFFORT.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$5,258,670	ExpenseAmt
Revenue	$6,609,860	RevenueAmt
Desc	DURING THE YEAR, WSL PROVIDED CARING SUPPORT AND PERSONALIZED HEALTHCARE SERVICE TO SEACOAST SENIORS, PROVIDING 22,619 CENSUS DAYS DURING 2019.	Desc
Total Program Service Expenses	$5,258,670	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	31	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	90	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	NH	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NANCY KEANE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6034360169	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	346 PLEASANT STREET	AddressLine1Txt
City	PORTSMOUTH	CityNm
State Abbreviation	NH	StateAbbreviationCd
ZIP	038014536	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
KELLY BOSTON
CHAIRPERSON	1.00	Yes (X)	Yes (X)	$0	$0	$0
TRISTAN SHANLEY
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
KAREN FREDA
SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0
ALAN M ROBINSON
VICE-CHAIR	1.00	Yes (X)	Yes (X)	$0	$0	$0
LARRY CUTLIFFE
TRUSTEE	1.00	Yes (X)		$0	$0	$0
JOHN HEBERT
TRUSTEE	1.00	Yes (X)		$0	$0	$0
DENIS DILLON
TRUSTEE	1.00	Yes (X)		$0	$0	$0
WILLIAM HENSON
PRESIDENT & CEO	40.00	Yes (X)	Yes (X)	$271,149	$0	$6,923
SUZANNE RAPOZA
VP HEALTH RESOURCES	40.00			$147,370	$0	$347	Yes (X)
NANCY KEANE
VP FINANCIAL SERVICES	40.00			$114,921	$0	$6,463	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$533,440	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$13,733	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	3	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$38,883	AllOtherContributionsAmt
Total Contributions	$38,883	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	NET RESIDENT SERV. REVENUE	Desc
Business	900099	BusinessCd
Total Revenue Column	$6,577,336	TotalRevenueColumnAmt
Related Or Exempt Func Income	$6,577,336	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$6,577,336	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$206,772	TotalRevenueColumnAmt
Exclusion	$206,772	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$74,127	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$27,310	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$46,817	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$46,817	TotalRevenueColumnAmt
Exclusion	$46,817	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$1,342,580	SecuritiesAmt
Other	$31,370	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$752,241	SecuritiesAmt
Other	$23,979	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$590,339	SecuritiesAmt
Other	$7,391	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$597,730	TotalRevenueColumnAmt
Exclusion	$597,730	ExclusionAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$12,430	GamingGrossIncomeAmt
Gaming Direct Expenses	$3,500	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$8,930	TotalRevenueColumnAmt
Exclusion	$8,930	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ADMIN INCOME	900099	$24,660	$24,660
MEALS SOLD INCOME	900099	$7,864	$7,864

Field	Value	IRS element (for citing)
Other Revenue Total	$32,524	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,508,992	TotalRevenueColumnAmt
Related Or Exempt Func Income	$6,609,860	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$860,249	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$278,072	TotalAmt
Management And General	$278,072	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$3,165,603	TotalAmt
Program Services	$2,368,833	ProgramServicesAmt
Management And General	$796,770	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$360,602	TotalAmt
Program Services	$239,570	ProgramServicesAmt
Management And General	$121,032	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$259,898	TotalAmt
Program Services	$175,256	ProgramServicesAmt
Management And General	$84,642	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$84,424	TotalAmt
Management And General	$84,424	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$17,459	TotalAmt
Management And General	$17,459	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$36,728	TotalAmt
Management And General	$36,728	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$173,626	TotalAmt
Program Services	$56,700	ProgramServicesAmt
Management And General	$116,926	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$90,543	TotalAmt
Program Services	$68,178	ProgramServicesAmt
Management And General	$22,365	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$28,062	TotalAmt
Program Services	$2,090	ProgramServicesAmt
Management And General	$25,972	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$791,732	TotalAmt
Program Services	$722,885	ProgramServicesAmt
Management And General	$68,847	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$12,260	TotalAmt
Program Services	$8,936	ProgramServicesAmt
Management And General	$3,324	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$151,554	TotalAmt
Program Services	$142,082	ProgramServicesAmt
Management And General	$9,472	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$571,078	TotalAmt
Program Services	$534,916	ProgramServicesAmt
Management And General	$36,162	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$59,090	TotalAmt
Management And General	$59,090	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
OUTSOURCED STAFFING	$583,727	$583,698	$29
REPAIRS AND MAINTENANCE	$211,888	$211,777	$111
PROGRAM SUPPLIES	$131,898	$131,898
EQUIPMENT AND RENTALS	$24,118	$11,851	$12,267

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$7,032,362	TotalAmt
Program Services	$5,258,670	ProgramServicesAmt
Management And General	$1,773,692	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$16,562	BOYAmt
EOY	$6,562	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,058,524	BOYAmt
EOY	$1,184,262	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$94,342	BOYAmt
EOY	$182,141	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$96,693	BOYAmt
EOY	$95,179	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$9,490,836	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$4,208,965	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$5,244,883	BOYAmt
EOY	$5,281,871	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$7,629,351	BOYAmt
EOY	$8,464,516	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$695,474	BOYAmt
EOY	$726,114	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$403,918	BOYAmt
EOY	$440,951	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$15,239,747	BOYAmt
EOY	$16,381,596	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$434,937	BOYAmt
EOY	$478,498	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$498,401	BOYAmt
EOY	$578,989	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$4,298,347	BOYAmt
EOY	$4,031,905	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$335,908	BOYAmt
EOY	$370,970	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$5,567,593	BOYAmt
EOY	$5,460,362	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,124,092	BOYAmt
EOY	$2,617,098	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,548,062	BOYAmt
EOY	$8,304,136	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$9,672,154	BOYAmt
EOY	$10,921,234	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$15,239,747	BOYAmt
EOY	$16,381,596	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$476,630	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$772,450	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$194,957	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$217,594	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$193,488	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$164,967	CurrentTaxYearMinus1YearAmt
Current Tax Year	$38,883	CurrentTaxYearAmt
Total	$809,889	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,873,408	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,014,490	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$5,960,628	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,215,825	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,609,880	CurrentTaxYearAmt
Total	$30,674,231	TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$19,981	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$18,896	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$39,030	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$18,658	CurrentTaxYearMinus1YearAmt
Current Tax Year	$12,430	CurrentTaxYearAmt
Total	$108,995	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$6,088,346	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,250,980	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6,193,146	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,399,450	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,661,193	CurrentTaxYearAmt
Total	$31,593,115	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$31,593,115	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$143,347	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$282,081	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$500,168	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$367,783	CurrentTaxYearMinus1YearAmt
Current Tax Year	$280,899	CurrentTaxYearAmt
Total	$1,574,278	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$143,347	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$282,081	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$500,168	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$367,783	CurrentTaxYearMinus1YearAmt
Current Tax Year	$280,899	CurrentTaxYearAmt
Total	$1,574,278	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$6,231,693	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,533,061	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6,693,314	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,767,233	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,942,092	CurrentTaxYearAmt
Total	$33,167,393	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.95250	PublicSupportCY509Pct
Public Support PY509	0.95170	PublicSupportPY509Pct
Investment Income CY	0.04750	InvestmentIncomeCYPct
Investment Income PY	0.04830	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$6,954,413	BeginningYearBalanceAmt
Investment Earnings Or Losses	$1,263,195	InvestmentEarningsOrLossesAmt
Other Expenditures	$511,228	OtherExpendituresAmt
End Year Balance	$7,706,380	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$7,624,788	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$166,017	InvestmentEarningsOrLossesAmt
Other Expenditures	$504,358	OtherExpendituresAmt
End Year Balance	$6,954,413	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$7,198,464	BeginningYearBalanceAmt
Investment Earnings Or Losses	$935,562	InvestmentEarningsOrLossesAmt
Other Expenditures	$509,238	OtherExpendituresAmt
End Year Balance	$7,624,788	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$7,072,216	BeginningYearBalanceAmt
Investment Earnings Or Losses	$634,082	InvestmentEarningsOrLossesAmt
Other Expenditures	$507,834	OtherExpendituresAmt
End Year Balance	$7,198,464	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$7,523,300	BeginningYearBalanceAmt
Investment Earnings Or Losses	$40,191	InvestmentEarningsOrLossesAmt
Other Expenditures	$491,275	OtherExpendituresAmt
End Year Balance	$7,072,216	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Prmnnt Endowment Balance EOY	0.07430	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.92570	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$96,504	OtherCostOrOtherBasisAmt
Book Value	$96,504	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$7,901,423	OtherCostOrOtherBasisAmt
Depreciation	$3,261,204	DepreciationAmt
Book Value	$4,640,219	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,409,639	OtherCostOrOtherBasisAmt
Depreciation	$865,571	DepreciationAmt
Book Value	$544,068	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$83,270	OtherCostOrOtherBasisAmt
Depreciation	$82,190	DepreciationAmt
Book Value	$1,080	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$5,281,871	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	REFUNDABLE RESIDENT DEPOSITS	Desc
Amt	$370,970	Amt

Field	Value	IRS element (for citing)
Total Liability	$370,970	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$8,312,252	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$772,450	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$772,450	RevenueNotReportedAmt
Revenue Subtotal	$7,539,802	RevenueSubtotalAmt
Other Revenues Not Included	-$30,810	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	-$30,810	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$7,508,992	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$7,063,172	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$30,810	OtherExpensesIncludedAmt
Expenses Not Reported	$30,810	ExpensesNotReportedAmt
Expenses Subtotal	$7,032,362	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$7,032,362	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	WSL HAS ADOPTED THE PROVISIONS OF FASB INTERPRETATION NO.48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (FASB ASC 740). ACCORDINGLY, MANAGEMENT HAS EVALUATED WSL'S TAX POSITIONS AND CONCLUDED WSL HAD MAINTAINED ITS TAX-EXEMPT STATUS, DOES NOT HAVE ANY SIGNIFICANT UNRELATED BUSINESS INCOME AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT OR DISCLOSURE IN THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, WSL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL OR STATE TAX AUTHORITIES FOR YEARS BEFORE 2016.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	RENTAL EXPENSES -3,500. GAMING EXPENSES -27,310.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	RENTAL EXPENSES 3,500. GAMING EXPENSES 27,310.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Substantiation Required	Yes (1)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Independent Consultant	Yes (X)	IndependentConsultantInd
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	WILLIAM HENSON	PersonNm
Title	PRESIDENT & CEO	TitleTxt
Base Compensation Filing Org	$271,149	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$6,923	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$278,072	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 3	FormAndLineReferenceDesc
Explanation	THE COMPANY HAS A COMPENSATION COMMITTEE CONSISTING WHOLLY OF INDEPENDENT, OUTSIDE TRUSTEES. THE COMMITTEE ENGAGED AN OUTSIDE CONSULTING FIRM THAT SPECIALIZES IN EXECUTIVE COMPENSATION REVIEWS FOR SIMILAR BUSINESSES ON A NATIONAL BASIS. THE CONSULTING FIRM WAS ASKED TO CONDUCT AN INDEPENDENT BENCHMARKING ANALYSIS OF CASH COMPENSATION INCLUDING BASE SALARY AND BASE SALARY PLUS INCENTIVE FOR THE CEO. THESE ANALYSES WERE DESIGNED TO PROVIDE AFFIRMATION OF THE COMPANY'S COMPLIANCE WITH IRS REGULATIONS RELATED TO THE REASONABLENESS OF EXECUTIVE COMPENSATION PRACTICES IN TAX-EXEMPT ORGANIZATIONS. THE COMMITTEE USED THE RESULTS OF THIS ANALYSIS TO ESTABLISH TOTAL COMPENSATION TARGETS FOR THE CEO AND THE FULL BOARD OF TRUSTEES APPROVED THE COMMITTEE'S RECOMMENDATIONS.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	WSL IS GOVERNED, IN PART, BY A BOARD OF INCORPORATORS. THEIR POWERS ARE DETAILED IN THE BY-LAWS AND INCLUDE THE ANNUAL APPOINTMENT OF THE BOARD OF TRUSTEES AND ELECTION OF NEW MEMBERS TO THE CORPORATION.
FORM 990, PART VI, SECTION A, LINE 7A	WSL IS GOVERNED, IN PART, BY A BOARD OF INCORPORATORS. THEIR POWERS ARE DETAILED IN THE BY-LAWS AND INCLUDE THE ANNUAL APPOINTMENT OF THE BOARD OF TRUSTEES AND ELECTION OF NEW MEMBERS TO THE CORPORATION. THE INCORPORATORS ALSO HAVE THE POWER TO REMOVE A TRUSTEE. RESPONSIBILITY FOR THE OPERATION OF WSL IS VESTED IN THE BOARD OF TRUSTEES.
FORM 990, PART VI, SECTION A, LINE 7B	WSL IS GOVERNED, IN PART, BY A BOARD OF INCORPORATORS. THEIR POWERS ARE DETAILED IN THE BY-LAWS AND INCLUDE THE ANNUAL APPOINTMENT OF THE BOARD OF TRUSTEES AND ELECTION OF NEW MEMBERS TO THE CORPORATION.
FORM 990, PART VI, SECTION B, LINE 11B	A DRAFT OF THE 990 IS PROVIDED TO THE BOARD AND APPROVED PRIOR TO FILING THE RETURN.
FORM 990, PART VI, SECTION B, LINE 12C	WSL DOES HAVE A CONFLICT OF INTEREST POLICY. A CONFLICT OF INTEREST DISCLOSURE IS ANNUALLY DISTRIBUTED TO ALL TRUSTEES, OFFICERS, AND KEY EMPLOYEES OF WSL. ANY CONFLICTS WHICH MIGHT BE CONSIDERED SERIOUS ARE BROUGHT TO THE BOARD'S ATTENTION AND RESOLVED ACCORDINGLY.
FORM 990, PART VI, SECTION B, LINE 15	THE COMPANY HAS A COMPENSATION COMMITTEE CONSISTING WHOLLY OF INDEPENDENT, OUTSIDE TRUSTEES. THE COMMITTEE ENGAGED AN OUTSIDE CONSULTING FIRM THAT SPECIALIZES IN EXECUTIVE COMPENSATION REVIEWS FOR SIMILAR BUSINESSES ON A NATIONAL BASIS. THE CONSULTING FIRM WAS ASKED TO CONDUCT AN INDEPENDENT BENCHMARKING ANALYSIS OF CASH COMPENSATION INCLUDING BASE SALARY AND BASE SALARY PLUS INCENTIVE FOR THE CEO. THESE ANALYSES WERE DESIGNED TO PROVIDE AFFIRMATION OF THE COMPANY'S COMPLIANCE WITH IRS REGULATIONS RELATED TO THE REASONABLENESS OF EXECUTIVE COMPENSATION PRACTICES IN TAX-EXEMPT ORGANIZATIONS. THE COMMITTEE USED THE RESULTS OF THIS ANALYSIS TO ESTABLISH TOTAL COMPENSATION TARGETS FOR THE CEO AND THE FULL BOARD OF TRUSTEES APPROVED THE COMMITTEE'S RECOMMENDATIONS.
FORM 990, PART VI, SECTION C, LINE 19	AVAILABLE UPON REQUEST.
PART XII, LINE 2C	THERE HAVE BEEN NO CHANGES TO THIS PROCESS.