WENTWORTH SENIOR LIVING: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: WENTWORTH SENIOR LIVING (EIN 02-0222243)
Tax period: 2017-01-01 to 2017-12-31
Filed: 2018-04-16
IRS object ID: 201831069349300103
Schema version: 2017v2.2
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 B
Schedule D
Schedule G
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2018-04-16T07:46:24-05:00	ReturnTs
Tax Period End	2017-12-31	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	2017-01-01	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	WILLIAM HENSON	PersonNm
Person Title	PRESIDENT & CEO	PersonTitleTxt
Phone	6034360169	PhoneNum
Signature	2018-04-04	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

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	WILLIAM HENSON	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	$9,233,652	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	HTTP://WENTWORTHSENIORLIVING.ORG/	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
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	11	VotingMembersGoverningBodyCnt
Voting Members Independent	10	VotingMembersIndependentCnt
Total Employee	106	TotalEmployeeCnt
Total Volunteers	26	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$217,594	PYContributionsGrantsAmt
CY Contributions Grants	$193,488	CYContributionsGrantsAmt
PY Program Service Revenue	$5,910,318	PYProgramServiceRevenueAmt
CY Program Service Revenue	$5,932,256	CYProgramServiceRevenueAmt
PY Investment Income	$283,252	PYInvestmentIncomeAmt
CY Investment Income	$465,878	CYInvestmentIncomeAmt
PY Other Revenue	$103,001	PYOtherRevenueAmt
CY Other Revenue	$101,692	CYOtherRevenueAmt
PY Total Revenue	$6,514,165	PYTotalRevenueAmt
CY Total Revenue	$6,693,314	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	$4,287,596	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$4,432,768	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,125,541	PYOtherExpensesAmt
CY Other Expenses	$2,184,739	CYOtherExpensesAmt
PY Total Expenses	$6,413,137	PYTotalExpensesAmt
CY Total Expenses	$6,617,507	CYTotalExpensesAmt
PY Revenues Less Expenses	$101,028	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$75,807	CYRevenuesLessExpensesAmt
Total Assets BOY	$16,829,398	TotalAssetsBOYAmt
Total Assets EOY	$16,836,481	TotalAssetsEOYAmt
Total Liabilities BOY	$7,303,036	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$6,462,558	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$9,526,362	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$10,373,923	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	$4,712,684	ExpenseAmt
Revenue	$5,960,628	RevenueAmt
Desc	DURING THE YEAR, WSL PROVIDED CARING SUPPORT AND PERSONALIZED HEALTHCARE SERVICE TO SEACOAST SENIORS, PROVIDING 23,215 CENSUS DAYS DURING 2017.	Desc
Total Program Service Expenses	$4,712,684	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	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
Temp Or Permanent Endowments	Yes (1)	TempOrPermanentEndowmentsInd
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	Yes (1)	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 With Officer Ent	0	BusinessRlnWithOfficerEntInd
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	25	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	106	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
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	11	GoverningBodyVotingMembersCnt
Independent Voting Member	10	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 (13 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
KELLY BOSTON
TRUSTEE	1.00	Yes (X)	$0	$0	$0
JAY S GIBSON
TRUSTEE	1.00	Yes (X)	$0	$0	$0
JOAN GILE
CHAIRPERSON	1.00	Yes (X)	$0	$0	$0	Yes (X)
KAREN FREDA
SECRETARY	1.00	Yes (X)	$0	$0	$0	Yes (X)
ALAN M ROBINSON
TRUSTEE	1.00	Yes (X)	$0	$0	$0
CAROL CLARK
TRUSTEE	1.00	Yes (X)	$0	$0	$0
JOHN HEBERT
TRUSTEE	1.00	Yes (X)	$0	$0	$0
JOAN NICKELL
TRUSTEE	1.00	Yes (X)	$0	$0	$0
DENIS DILLON
TRUSTEE	1.00	Yes (X)	$0	$0	$0
DAVID SPLAINE
TREASURER	1.00	Yes (X)	$0	$0	$0	Yes (X)
WILLIAM HENSON
PRESIDENT & CEO (EX-OFFICIO)	40.00	Yes (X)	$234,420	$0	$6,097	Yes (X)
SUZANNE RAPOZA
VP HEALTH RESOURCES	40.00		$131,162	$0	$324		Yes (X)
NANCY KEANE
VP FINANCIAL SERVICES	40.00		$102,191	$0	$6,097		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$467,773	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$12,518	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

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	GLENDALE SENIOR DINING INC	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	749 E INDUSTRIAL PARK DRIVE	AddressLine1Txt
City	MANCHESTER	CityNm
State Abbreviation	NH	StateAbbreviationCd
ZIP	03109	ZIPCd

Field	Value	IRS element (for citing)
Services	FOOD SERVICE	ServicesDesc
Compensation	$896,331	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Government Grants	$153,000	GovernmentGrantsAmt
All Other Contributions	$40,488	AllOtherContributionsAmt
Total Contributions	$193,488	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
NET RESIDENT SERV. REVENUE	900099	$5,918,571	$5,918,571
SENIOR TRANSPORTATION	900099	$13,685	$13,685

Field	Value	IRS element (for citing)
Total Program Service Revenue	$5,932,256	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$39,030	TotalRevenueColumnAmt
Exclusion	$39,030	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$77,012	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$19,978	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$57,034	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$57,034	TotalRevenueColumnAmt
Exclusion	$57,034	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$2,944,058	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$2,517,210	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$426,848	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$426,848	TotalRevenueColumnAmt
Exclusion	$426,848	ExclusionAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$19,436	GamingGrossIncomeAmt
Gaming Direct Expenses	$3,150	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$16,286	TotalRevenueColumnAmt
Exclusion	$16,286	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$28,372	TotalRevenueColumnAmt
Related Or Exempt Func Income	$28,372	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$28,372	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,693,314	TotalRevenueColumnAmt
Related Or Exempt Func Income	$5,960,628	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$539,198	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$486,381	TotalAmt
Program Services	$133,292	ProgramServicesAmt
Management And General	$353,089	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$3,337,404	TotalAmt
Program Services	$2,710,161	ProgramServicesAmt
Management And General	$627,243	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$363,650	TotalAmt
Program Services	$255,524	ProgramServicesAmt
Management And General	$108,126	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$245,333	TotalAmt
Program Services	$170,288	ProgramServicesAmt
Management And General	$75,045	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$13,949	TotalAmt
Management And General	$13,949	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$3,846	TotalAmt
Management And General	$3,846	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$31,700	TotalAmt
Management And General	$31,700	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$69,592	TotalAmt
Program Services	$57,800	ProgramServicesAmt
Management And General	$11,792	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$1,401,032	TotalAmt
Program Services	$902,910	ProgramServicesAmt
Management And General	$498,122	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$181,911	TotalAmt
Management And General	$181,911	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$482,709	TotalAmt
Program Services	$482,709	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$6,617,507	TotalAmt
Program Services	$4,712,684	ProgramServicesAmt
Management And General	$1,904,823	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,720	BOYAmt
EOY	$1,720	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,809,363	BOYAmt
EOY	$1,231,544	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$426,464	BOYAmt
EOY	$448,736	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$127,148	BOYAmt
EOY	$110,785	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$8,508,637	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$3,182,956	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$4,874,548	BOYAmt
EOY	$5,325,681	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$8,401,558	BOYAmt
EOY	$8,564,320	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$749,704	BOYAmt
EOY	$757,140	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$438,893	BOYAmt
EOY	$396,555	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$16,829,398	BOYAmt
EOY	$16,836,481	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$416,802	BOYAmt
EOY	$496,307	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$765,961	BOYAmt
EOY	$803,435	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$5,776,502	BOYAmt
EOY	$4,798,335	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$343,771	BOYAmt
EOY	$364,481	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$7,303,036	BOYAmt
EOY	$6,462,558	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,673,233	BOYAmt
EOY	$2,057,608	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$6,732,446	BOYAmt
EOY	$7,166,904	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,120,683	BOYAmt
EOY	$1,149,411	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$9,526,362	BOYAmt
EOY	$10,373,923	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$16,829,398	BOYAmt
EOY	$16,836,481	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$75,807	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$771,754	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	$494,751	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$187,972	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$194,957	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$217,594	CurrentTaxYearMinus1YearAmt
Current Tax Year	$193,488	CurrentTaxYearAmt
Total	$1,288,762	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,452,365	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,459,989	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$5,873,408	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,014,490	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,872,820	CurrentTaxYearAmt
Total	$28,673,072	TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$159,908	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$31,760	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$19,981	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$18,896	CurrentTaxYearMinus1YearAmt
Current Tax Year	$39,030	CurrentTaxYearAmt
Total	$269,575	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$6,107,024	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,679,721	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6,088,346	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,250,980	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,105,338	CurrentTaxYearAmt
Total	$30,231,409	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	$30,231,409	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$233,756	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$267,644	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$143,347	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$282,081	CurrentTaxYearMinus1YearAmt
Current Tax Year	$689,365	CurrentTaxYearAmt
Total	$1,616,193	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$233,756	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$267,644	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$143,347	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$282,081	CurrentTaxYearMinus1YearAmt
Current Tax Year	$689,365	CurrentTaxYearAmt
Total	$1,616,193	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$6,340,780	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,947,365	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6,231,693	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,533,061	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,794,703	CurrentTaxYearAmt
Total	$31,847,602	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.94930	PublicSupportCY509Pct
Public Support PY509	0.96280	PublicSupportPY509Pct
Investment Income CY	0.05070	InvestmentIncomeCYPct
Investment Income PY	0.03720	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

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 Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

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 Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

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

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$7,397,312	BeginningYearBalanceAmt
Investment Earnings Or Losses	$597,527	InvestmentEarningsOrLossesAmt
Other Expenditures	$471,539	OtherExpendituresAmt
End Year Balance	$7,523,300	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$6,511,249	BeginningYearBalanceAmt
Investment Earnings Or Losses	$1,339,425	InvestmentEarningsOrLossesAmt
Other Expenditures	$453,362	OtherExpendituresAmt
End Year Balance	$7,397,312	EndYearBalanceAmt

Field	Value	IRS element (for citing)
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	$7,111,301	OtherCostOrOtherBasisAmt
Depreciation	$2,470,991	DepreciationAmt
Book Value	$4,640,310	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,199,145	OtherCostOrOtherBasisAmt
Depreciation	$664,021	DepreciationAmt
Book Value	$535,124	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$101,687	OtherCostOrOtherBasisAmt
Depreciation	$47,944	DepreciationAmt
Book Value	$53,743	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$5,325,681	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	REFUNDABLE RESIDENT DEPOSITS	Desc
Amt	$364,481	Amt

Field	Value	IRS element (for citing)
Total Liability	$364,481	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$7,488,197	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$771,754	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$771,754	RevenueNotReportedAmt
Revenue Subtotal	$6,716,443	RevenueSubtotalAmt
Other Revenues Not Included	-$23,129	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	-$23,129	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$6,693,314	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$6,640,636	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$23,129	OtherExpensesIncludedAmt
Expenses Not Reported	$23,129	ExpensesNotReportedAmt
Expenses Subtotal	$6,617,507	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$6,617,507	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 2014.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	RENTAL EXPENSES -19,978. GAMING EXPENSES -3,151.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	RENTAL EXPENSES 19,978. GAMING EXPENSES 3,151.

Schedule G IRS990ScheduleG

Gaming Information GamingInformationGrp

Field	Value	IRS element (for citing)
Gross Revenue Other Gaming	$19,436	GrossRevenueOtherGamingAmt
Rent Fclty Costs Other Gaming	$3,150	RentFcltyCostsOtherGamingAmt
Volunteer Labor Other Gaming	0	VolunteerLaborOtherGamingInd
Gross Revenue Total Gaming	$19,436	GrossRevenueTotalGamingAmt
Rent Fclty Costs Total Gaming	$3,150	RentFcltyCostsTotalGamingAmt
Direct Expense Summary Gaming	$3,150	DirectExpenseSummaryGamingAmt
Net Gaming Income Summary	$16,286	NetGamingIncomeSummaryAmt

Field	Value	IRS element (for citing)
States Where Gaming Conducted	NH	StatesWhereGamingConductedCd
Licensed	Yes (1)	LicensedInd
License Suspended Etc	0	LicenseSuspendedEtcInd
Gaming With Nonmembers	Yes (1)	GamingWithNonmembersInd
Member Of Other Entity	0	MemberOfOtherEntityInd
Gaming Other Facility	1.00000	GamingOtherFacilityPct

Persons With Books Name PersonsWithBooksName

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

Persons With Books US Address PersonsWithBooksUSAddress

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

Field	Value	IRS element (for citing)
Cntrct With3rd Prty For Game Rev	Yes (1)	CntrctWith3rdPrtyForGameRevInd
Gaming Revenue Received By Org	$19,436	GamingRevenueReceivedByOrgAmt
Gaming Revenue Rtn By3 Prty	$36,095	GamingRevenueRtnBy3PrtyAmt

Third Party Business Name ThirdPartyBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SEABROOK GAMING LLC	BusinessNameLine1Txt

Third Party US Address ThirdPartyUSAddress

Field	Value	IRS element (for citing)
Address Line1	319 NEW ZEALAND ROAD	AddressLine1Txt
City	SEABROOK	CityNm
State Abbreviation	NH	StateAbbreviationCd
ZIP	03874	ZIPCd

Gaming Manager Business Name GamingManagerBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SEABROOK GAMING LLC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Gaming Manager Services Prov	SEABROOK GAMING, LLC PROVIDED THE FACILITIES, PRIZES, LABOR AND PAID THE TAXES DUE TO THE STATE OF NEW HAMPSHIRE.	GamingManagerServicesProvTxt
Gaming Manager Is Ind Cntrct	Yes (X)	GamingManagerIsIndCntrctInd
Charitable Distribution Rqr	0	CharitableDistributionRqrInd

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 (EX-OFFICIO)	TitleTxt
Base Compensation Filing Org	$234,420	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	$6,097	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$240,517	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 HAS BEEN NO CHANGE TO THIS PROCESS.