2019-12-03T11:52:06-06:00 2019-06-30 410746749 CLIFTONLARSONALLEN LLP 1301 W 22ND ST STE 1100 OAK BROOK IL 60523 990 2018-07-01 364333423 WASHINGTON AND JANE SMITH COMMUNITY - ORLAND PARK WASH 7083262300 10501 EMILIE LANE ORLAND PARK IL 60467 RAY MARNERIS CFO 7083262300 2019-11-26 1 CHRIS MANDERFIELD P01238973 6305738600 2019-11-17 67.137.57.251 2019-11-26 14:07:30 CS P 82E529E4E4A7453430FC95DC7CD7478FBE6B70F3 901F5690EC36325D0A7918B3E7A7D1D1E4EC0A15 2018 2020-03-31 21:24:44Z SMITH CROSSING KEVIN MCGEE 10501 EMILIE LANE ORLAND PARK IL 60467 19529291 0 X WWW.SMITHCROSSING.ORG X 1999 IL THE MISSION OF WASHINGTON AND JANE SMITH COMMUNITY - ORLAND PARK IS TO ENRICH THE (SEE SCHEDULE O) LIVES OF SENIOR ADULTS BY OFFERING THOUGHTFUL INNOVATIONS IN SERVICES FOR A VARIETY OF LIFESTYLES. 7 7 301 138 0 0 19461 15002 17344245 17942531 902884 514831 235945 -40856 18502535 18431508 152735 147023 0 0 4816127 5265317 0 0 0 13772658 14174115 18741520 19586455 -238985 -1154947 80886969 90362483 85262888 101045308 -4375919 -10682825 X WASHINGTON AND JANE SMITH COMMUNITY - ORLAND PARK WAS INCORPORATED FOR THE CHARITABLE PURPOSE OF PROVIDING INDEPENDENT LIVING, ASSISTED LIVING, AND NURSING CARE SERVICES TO MEN AND WOMEN THROUGH THE OPERATION OF A CONTINUING CARE RETIREMENT COMMUNITY. (SEE SCHEDULE O) LOCATED IN ORLAND PARK, ILLINOIS. WITHIN THE COMMUNITY, WASHINGTON AND JANE SMITH COMMUNITY - ORLAND PARK OPERATES A 173 UNIT INDEPENDENT LIVING, 62 BED ASSISTED LIVING, AND 46 BED SKILLED NURSING FACILITY LICENSED BY THE ILLINOIS DEPARTMENT OF PUBLIC HEALTH (IPDH). 30 OF THE SKILLED BEDS ARE CERTIFIED FOR PARTICIPATION IN THE MEDICARE AND MEDICAID PROGRAMS. 16 OF THE SKILLED BEDS ARE DEDICATED FOR SHORT TERM REHABILITATION AND ARE CERTIFIED FOR PARTICIPATION IN THE MEDICARE PROGRAM. WASHINGTON AND JANE SMITH COMMUNITY - ORLAND PARK IS SUBJECT TO PERIODIC REGULATORY INSPCETIONS PERFORMED BY IDPH. 0 0 4941622 70571 4257162 THE ORGANIZATION PROVIDES RETIREMENT HOUSING AND HEALTH CARE SERVICES TO SENIOR ADULTS IN A CONTINUING CARE RETIREMENT COMMUNITY SETTING. WITHIN THE COMMUNITY, WASHINGTON AND JANE SMITH COMMUNITY - ORLAND PARK OPERATES A 46 BED SKILLED NURSING CARE UNIT. SERVICES PROVIDED INCLUDE 24-HOUR NURSING CARE AND REHABILITATION SERVICES. WASHINGTON AND JANE SMITH COMMUNITY - ORLAND PARK IS LICENSED FOR AND ACCEPTS BOTH MEDICARE AND MEDICAID AS SUPPLEMENTAL PAYMENT SOURCES. CONTRACTUAL ARRANGEMENTS UNDER THESE PROGRAMS DO NOT ALWAYS PROVIDE COVERAGE FOR ALL COSTS OF SERVICES. ALLOWANCE FOR CONTRACTUAL ADJUSTMENTS WERE $1,059,974 OF SERVICES FOR THESE TWO GOVERNMENTAL SPONSORED PROGRAMS. DURING FYE 2019, $70,571 IN CHARITABLE SERVICES WERE PROVIDED TO RESIDENTS IN SKILLED NURING. THE COMMUNITY ALSO PROVIDED $195,775 IN HEALTH CARE DISCOUNTS TO ITS RESIDENTS. 8097974 6976331 THE ORGANIZATION PROVIDES RETIREMENT HOUSING AND HEALTH CARE SERVICES TO SENIORS AGED 62 AND OLDER IN A CONTINUING CARE RETIREMENT COMMUNITY SETTING. WITHIN THE COMMUNITY, WASHINGTON AND JANE SMITH COMMUNITY - ORLAND PARK OPERATES 173 INDEPENDENT LIVING APARTMENTS. RESIDENTS RECEIVE DISCOUNTED SERVICES IN HEALTHCARE SHOULD THEY REQUIRE TRANSITION TO ASSISTED LIVING OR INTO SKILLED CARE. RESIDENTS WHO OUTLIVE THEIR FINANCIAL RESOURCES CAN APPLY FOR SUPPORT THROUGH THE CHARITABLE CARE FUNDS OF WASHINGTON AND JANE SMITH COMMUNITY - ORLAND PARK. 4973154 76452 4284327 THE ORGANIZATION PROVIDES RETIREMENT HOUSING AND HEALTH CARE SERVICES TO SENIORS AGED 55 AND OLDER IN A CONTINUING CARE RETIREMENT COMMUNITY SETTING. WASHINGTON AND JANE SMITH COMMUNITY - ORLAND PARK OPERATES A 62 UNIT ASSISTED LIVING CENTER. SERVICES INCLUDE PROVISION OF ASSISTANCE TO INDIVIDUALS WHO CAN NO LONGER LIVE INDEPENDENTLY AND NEED ASSISTANCE WITH AT LEAST THREE ACTIVITIES OF DAILY LIVING SUCH AS EATING, BATHING, DRESSING, MEDICATIONS, ETC. INDIVIDUALS RESIDING IN ASSISTED LIVING WHO HAVE OUTLIVED THEIR FINANCIAL RESOURCES ARE FURTHER SUPPORTED BY THE CHARITABLE CARE FUNDS OF WASHINGTON AND JANE SMITH COMMUNITY - ORLAND PARK. DURING FYE 2019, $76,452 IN CHARITABLE SERVICES WERE PROVIDED TO RESIDENTS IN ASSISTED LIVING. THE COMMUNITY ALSO PROVIDED $249,850 IN HEALTH CARE DISCOUNTS TO ITS RESIDENTS. 2424711 2424711 18012750 1 0 0 1 0 0 0 0 1 0 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 0 0 0 0 0 1 0 0 0 1 20 0 1 301 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X X RAY MARNERIS 7734747350 2320 WEST 113TH PLACE CHICAGO IL 60643 ANDREW ANELLO BOARD CHAIR 2.00 1.00 X X 0 0 0 KEVIN A LANE TRUSTEE 1.00 1.00 X 0 0 0 TIMOTHY A REGAN TRUSTEE 1.00 1.00 X 0 0 0 JUDITH K LEWIS TRUSTEE 1.00 1.00 X 0 0 0 GEORGE E PETRAITIS TRUSTEE 1.00 1.00 X 0 0 0 JOHN E LEAHY VICE CHAIR 2.00 1.00 X X 0 0 0 KAY E THURN TRUSTEE 1.00 4.00 X 0 0 0 RAYMOND J MARNERIS TREASURER/CFO 12.00 37.50 X 0 184009 34177 KEVIN MCGEE PRESIDENT/CEO 12.00 37.50 X 0 200893 37765 JAMES SCHMITT CHIEF INFORMATION OFFICER 12.00 37.50 X 0 145180 34393 FRANK GUAJARDO EXECUTIVE DIRECTOR 37.50 X 140081 0 34334 140081 530082 140669 1 0 1 0 MORRISON MANAGEMENT SPECIALIST PO BOX 102289 ATLANTA GA 30268 DINING SERVICES 1621495 WASHINGTON AND JANE SMITH HOME 2320 W 113TH PLACE CHICAGO IL 60643 NURSING SERVICES 1604996 WASHINGTON AND JANE SMITH HOME 2320 W 113TH PLACE CHICAGO IL 60643 CONSULTING 1437762 AEGIS THERAPIES INC PO BOX 8103 FORT SMITH AR 72902 REHABILITATION SERVICES 724858 PELAR CONSTRUCTION INC 9929 S WOOD STREET CHICAGO IL 60643 CONSTRUCTION CONTRACTOR 668506 15 15002 15002 INDEPENDENT LIVING SERVICES 623000 6976331 6976331 ASSISTED LIVING SERVICES 623000 4284327 4284327 NURSING CARE SERVICES 623000 4257162 4257162 ANCILLARY SERVICES 623000 1817819 1817819 ENTRANCE FEES 623000 606892 606892 17942531 378822 378822 1233792 1097783 136009 136009 136009 MISCELLANEOUS 900099 248368 248368 OFFICE RENT AND UTILITIES 900099 6000 6000 LOSS ON REFINANCE 900099 -295224 -295224 -40856 18431508 17942531 0 473975 X 147023 147023 4320335 4320335 65404 65404 553256 553256 326322 326322 1437762 1437762 54140 54140 15814 15814 3216754 3183443 33311 309643 308650 993 186990 159434 27556 81681 81681 1574550 1574550 8022 8022 8440 4311 4129 1386146 1386146 1604997 1604997 3873265 3873265 313096 313096 TAXES AND FEES 102815 102815 19586455 18012750 1573705 0 532 532 2650154 3194266 1740053 1839587 92857 104619 97018536 28868040 62367251 68150496 13542249 17047232 493873 25751 80886969 90362483 3439681 4589512 3516220 3564558 32238719 40082435 166187 188740 45902081 52620063 85262888 101045308 X -4375919 -10682825 -4375919 -10682825 80886969 90362483 X -1154947 271712 -5423671 X 0 1 X 1 0 X 60192 55084 20850 19461 15002 170589 16187346 16528733 17200897 17344245 17942531 85203752 16247538 16583817 17221747 17363706 17957533 85374341 85965 80012 44965 210942 0 85965 80012 44965 210942 85163399 159848 235984 270885 343188 378822 1388727 159848 235984 270885 343188 378822 1388727 253005 305798 278678 235945 248368 1321794 16660391 17125599 17771310 17942839 18584723 88084862 0.96680 0.97130 0.01580 0.01310 X 0 0 0 0 0 0 0 0 1 2611 2611 0 PART II-B, LINE 1: THE EXPENSES DETAILED ABOVE REPRESENT AN ALLOCATION OF MEMBERSHIP DUES TO LEADINGAGE ILLINOIS (TRADE ASSOCIATION). 0 1 X 6452639 6452639 79037046 26891431 52145615 2719704 1777841 941863 8809147 198768 8610379 68150496 REFUNDABLE ENTRANCE FEES 46384375 REFUNDABLE RESERVATION DEPOSITS 531053 LEASE PAYABLE 1179 FAIR VALUE INTEREST RATE SWAP 5703456 52620063 X 13132526 271712 -5423671 -5151959 18284485 147023 147023 18431508 19439432 0 19439432 147023 147023 19586455 PART IV, LINE 2B: RESIDENTS CAN ELECT TO USE THE ORGANIZATION FOR THE MANAGEMENT OF THEIR FUNDS THROUGH THE RESIDENT TRUST ACCOUNTS. THERE IS NO UPPER LIMIT ON AMOUNTS THAT CAN BE ACCEPTED. RESIDENTS AUTHORIZE THE ORGANIZATION TO UTILIZE THEIR FUNDS TO PAY FOR ITEMS AS NEEDED. ALL FUNDS ARE HELD SEPARATELY FROM CORPORATE FUNDS, BUT COMMINGLED WITH OTHER RESIDENTS' FUNDS. INTEREST IS PAID ON A PASS-THROUGH BASIS FROM BANKING INSTITUTIONS. NO ADDITIONAL FEES ARE INCURRED FOR RESIDENTS TO UTILIZE THIS TRUST FUND ARRANGEMENT. PART X, LINE 2: THE ORGANIZATION QUALIFIES AS A TAX-EXEMPT CORPORATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE IRC. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL OPEN YEARS COULD BE SUBJECT TO REVIEW BY THE INTERNAL REVENUE SERVICE (IRS). PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN FAIR MARKET VALUE OF INTEREST RATE SWAP -5,423,671. PART XI, LINE 4B - OTHER ADJUSTMENTS: CHARITABLE CARE 147,023. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN FAIR MARKET VALUE OF INTEREST RATE SWAP PART XII, LINE 4B - OTHER ADJUSTMENTS: CHARITABLE CARE 147,023. 1 CHARITABLE CARE 13 147023 0 N/A N/A PART I, LINE 2: THE ORGANIZATION'S CHARITABLE SUPPORT PROGRAM HAS TWO COMPONENTS. IN SEVERAL INSTANCES, THE ORGANIZATION HAS AGREED TO PROVIDE A FIXED AMOUNT PER MONTH IN CHARITABLE SUPPORT WITH THE EXPECTATION THAT THE INDIVIDUAL IS THEN RESPONSIBLE FOR THE BALANCE OF THEIR MONTHLY BILL. THE SECOND COMPONENT DESIGN IS WHEN AN INDIVIDUAL HAS ESSENTIALLY RUN OUT OF ASSETS AND THE ORGANIZATION CONTINUES TO PROVIDE ALL THE REQUIRED SERVICES WITH CHARITABLE CARE. X X X 0 0 0 0 0 0 0 0 0 RAYMOND J MARNERIS TREASURER/CFO 0 180436 0 0 0 3573 0 7409 0 26768 0 218186 0 0 KEVIN MCGEE PRESIDENT/CEO 0 196971 0 0 0 3922 0 8132 0 29633 0 238658 0 0 JAMES SCHMITT CHIEF INFORMATION OFFICER 0 142317 0 0 0 2863 0 5983 0 28410 0 179573 0 0 FRANK GUAJARDO EXECUTIVE DIRECTOR 137246 0 0 0 2835 0 5924 0 28410 0 174415 0 0 0 PART I, LINE 3 THE ORGANIZATION RELIES ON WASHINGTON AND JANE SMITH HOME, A RELATED TAX-EXEMPT ORGANIZATION TO DETERMINE THE COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIALS. THE COMPENSATION COMMITTEE OF WASHINGTON AND JANE SMITH HOME EVALUATES AND ESTABLISHES COMPENSATION AND REVIEWS PROTOCOL FOR THE ORGANIZATION'S CEO AND CFO. ANNUAL COMPENSATION COMPARISONS TO INDUSTRY PROFESSIONALS ARE GATHERED AND REVIEWED ON AN ANNUAL BASIS. DECISIONS ARE DOCUMENTED IN THE COMPENSATION COMMITTEE MEETING MINUTES. A ILLINOIS FINANCE AUTHORITY 861091967 2018-10-10 24500000 REFINANCE SERIES 2013 BONDS AND CONSTRUCTION LOANS 0 0 0 B ILLINOIS FINANCE AUTHORITY 861091967 2018-10-10 18064000 REFINANCE SERIES 2013 BONDS AND CONSTRUCTION LOANS 0 0 0 C ILLINOIS FINANCE AUTHORITY 861091967 2018-10-10 14686000 REFINANCE SERIES 2013 BONDS AND CONSTRUCTION LOANS 0 0 0 A 24500000 84512 189636 7928359 16297493 0 0 0 1 B 246000 18064000 146281 17917719 1 0 1 1 C 200000 14686000 118926 14567074 1 0 1 1 A 0 0 1 1 0 0.00190 0.00190 0 0 1 B 0 0 1 1 0 0.00190 0.00190 0 0 1 C 0 0 1 1 0 0.00190 0.00190 0 0 1 A 0 1 0 0 1 1 COMPASS BANK 12.000000000000 0 0 0 0 1 B 0 1 0 0 1 1 COMPASS BANK 12.000000000000 0 0 0 0 1 C 0 1 0 0 1 1 FIRST MIDWEST BANK 12.000000000000 0 0 0 0 1 A 1 B 1 C 1 SCHEDULE K, PART II, LINE 13: FOR COLUMN A SUBSTANTIAL COMPLETION IS CURRENTLY IN PROGRESS. FOR COLUMNS B AND C THE YEAR OF SUBSTANTIAL COMPLETION IS NOT APPLICABLE. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION HAS AN AGREEMENT WITH WASHINGTON AND JANE SMITH HOME TO OVERSEE ITS GENERAL OPERATIONS. THE INITIAL TERM OF THIS AGREEMENT WAS FOR A PERIOD OF ONE (1) YEAR. THIS AGREEMENT RENEWS ANNUALLY THEREAFTER UNLESS TERMINATED IN ACCORDANCE WITH OTHER TERMS AND CONDITIONS CONTAINED THEREIN. FURTHERMORE, CERTAIN SUBORDINATION AND DEFERRAL PROVISIONS APPLY IN CONNECTION WITH PAYMENT OF COMPENSATION TO WASHINGTON AND JANE SMITH HOME. UNDER THE TERMS OF THE AGREEMENT, THE ORGANIZATION MUST COMPENSATE WASHINGTON AND JANE SMITH HOME FOR SERVICES RENDERED. THE AGREEMENT ALSO CONTAINS A PROVISION TO COMPENSATE WASHINGTON AND JANE SMITH HOME FOR SUPPLEMENTAL SERVICES IT MAY PROVIDE ABOVE AND BEYOND THOSE ENUMERATED IN THE AGREEMENT. IN ADDITION, THE ORGANIZATION MUST PAY WASHINGTON AND JANE SMITH HOME AN ADDITIONAL SUM ON A MONTHLY BASIS AS REIMBURSEMENT FOR WASHINGTON AND JANE SMITH HOME'S OVERHEAD EXPENSES RELATED TO THE ORGANIZATION. EXPENSES INCURRED BY THE ORGANIZATION UNDER THIS AGREEMENT WERE $1,437,762. FORM 990, PART VI, SECTION A, LINE 6 WASHINGTON AND JANE SMITH COMMUNITY - ORLAND PARK HAS A SINGLE CLASS OF VOTING MEMBERS AND THE SOLE MEMBER OF THAT CLASS IS WASHINGTON AND JANE SMITH HOME , A RELATED ILLINOIS TAX-EXEMPT ORGANIZATION, WHICH SHALL CONTINUE FROM YEAR-TO-YEAR AS THE SOLE MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION MUST HAVE APPROVAL OF ITS SOLE MEMBER, WASHINGTON AND JANE SMITH HOME, BEFORE ELECTING OR REMOVING ANY OF THE ORGANIZATION'S TRUSTEES OR OFFICERS. FORM 990, PART VI, SECTION A, LINE 7B THE ORGANIZATION SHALL NOT TAKE ANY OF THE FOLLOWING ACTIONS WITHOUT THE APPROVAL OF THE SOLE MEMBER: (1) ELECTION AND REMOVAL OF TRUSTEES AND OFFICERS. (2) AMENDMENT OF THE ARTICLES OF INCORPORATION OF THE ORGANIZATION. (3) AMENDMENT OF THE BYLAWS OF THE ORGANIZATION. (4) MERGER, CONSOLIDATION OR DISSOLUTION OF THE ORGANIZATION. (5) THE CREATION OF ANY SUBSIDIARIES OR AFFILIATES OF THE ORGANIZATION. (6) ADOPTION OF THE BUSINESS PLAN APPROVED ANNUALLY BY THE BOARD OF TRUSTEES OF THE ORGANIZATION. (7) ADOPTION OF THE ANNUAL BUDGET APPROVED BY THE ORGANIZATION AND ANY ACTIONS TAKEN BY THE ORGANIZATIONN WHICH WOULD OR COULD INVOLVE EXPENDITURES WHICH EXCEED ONE HUNDRED AND TEN PERCENT (110%) OF THE APPROVED BUDGETED AMOUNTS FOR SUCH EXPENDITURES. (8) THE SELECTION OF BANKING AFFILIATIONS, ACCOUNTING FIRMS OR LEGAL COUNSEL, AS WELL AS APPROVAL OF THE ENGAGEMENT OF ANY CONSULTANTS NOT SPECIFICALLY PROVIDED IN AN APPROVED BUDGET. (9) THE SELECTION AND RETENTION OF THE EXECUTIVE DIRECTOR OF THE ORGANIZATION. (10) THE MAKING OF CAPITAL EXPENDITURES OR SALE OF ANY CAPITAL ASSETS BY THE ORGANIZATION IN EXCESS OF FIFTY THOUSAND DOLLARS ($50,000) UNLESS PROVIDED IN THE ANNUAL BUDGET. (11) THE SELECTION OF THE MANNER AND LOCATION OF INVESTMENT OF ANY FUNDS. (12) THE EXTENSION OF ANY LOANS BY OR ANY BORROWING BY THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S INTERNAL MANAGEMENT AND THE FINANCE COMMITTEE REVIEWS THE RETURN WITH ITS PAID TAX PREPARER. AFTER REVIEW, COPIES OF THE FULL FORM 990 ARE MADE AVAILABLE TO ALL TRUSTEES PRIOR TO FILING THE RETURN WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY ALL TRUSTEES, CORPORATE OFFICERS, EXECUTIVE AND KEY PERSONNAL ARE REQUIRED TO COMPLETE A DISCLOSURE FOR CONFLICTS OF INTEREST. THE DISCLOSURES ARE SUMMARIZED BY THE CFO AND REVIEWED BY THE GOVERNANCE COMMITTEE WHO DETERMINES IF A POTENTIAL OR ACTUAL CONFLICT OF INTEREST EXISTS. IF A POTENTIAL OR ACTUAL CONFLICT OF INTEREST EXISTS THE TRUSTEE IS REQUIRED TO RECUSE THEMSELVES FROM ANY VOTING, DELIBERATION, OR DECISION ON THE TRANSACTION AT THE BOARD LEVEL. FURTHERMORE, ALL VENDOR PAYMENT ACTIVITY IS REVIEWED BY THE CFO FOR VENDORS THAT MAY BE RELATED TO THE FILING ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION RELIES ON WASHINGTON AND JANE HOME A RELATED TAX-EXEMPT ORGANIZATION TO DETERMINE THE COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIALS. THE COMPENSATION COMMITTEE OF WASHINGTON AND JANE SMITH HOME EVALUATES AND ESTABLISHES COMPENSATION AND REVIEWS PROTOCOL FOR THE ORGANIZATION'S CEO AND CFO. ANNUAL COMPENSATION COMPARISONS TO INDUSTRY PROFESSIONALS ARE GATHERED AND REVIEWED ON AN ANNUAL BASIS. DECISIONS ARE DOCUMENTED IN THE COMPENSATION COMMITTEE MEETING MINUTES. THE LAST COMPENSATION REVIEW WAS COMPLETED IN OCTOBER 2018. THE CEO OF WASHINGTON AND JANE SMITH HOME DETERMINES THE ANNUAL COMPENSATION OF ALL OTHER OFFICERS, WITH THE EXCEPTION OF THE CFO, BY COMPARING THE COMPENSATION OF EACH OFFICER AND KEY EMPLOYEES TO PROFESSIONALS PERFORMING SIMILAR SERVICES IN SIMILAR INDUSTRIES ON AN ANNUAL BASIS. THE LAST COMPENSATION REVIEW WAS COMPLETED IN JULY 2018. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104, AND ARE NOT AVAILABLE TO THE PUBLIC AT THIS TIME. FORM 990, PART IX, LINE 11G NURSING MANAGEMENT, PHARMACY, OTHER CONSULTING: PROGRAM SERVICE EXPENSES 864,919. MANAGEMENT AND GENERAL EXPENSES 33,311. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 898,230. DINING SERVICES: PROGRAM SERVICE EXPENSES 1,478,949. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,478,949. REHABILITATION SERVICES: PROGRAM SERVICE EXPENSES 682,382. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 682,382. MARKETING SERVICES: PROGRAM SERVICE EXPENSES 157,193. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 157,193. FORM 990, PART XI, LINE 9: CHANGE IN FAIR MARKET VALUE OF INTEREST RATE SWAP -5,423,671. WASHINGTON AND JANE SMITH HOME 2320 W 113TH PLACE CHICAGO IL 60643 364435178 CONSULTING IL 501(C)(3) LINE 12B, II N/A 0 WASHINGTON AND JANE SMITH COMMUNITY - BEVERLY 2320 W 113TH PLACE CHICAGO IL 60643 362167948 LIFE PLAN COMMUNITY IL 501(C)(3) LINE 11 WASHINGTON AND JANE SMITH HOME 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 WASHINGTON AND JANE SMITH HOME M 3042758 COST