2025-02-14T10:14:00-06:00 2024-03-31 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2023-04-01 272027950 HAVERLAND CARTER LIFESTYLE GROUP HAVE 5052913100 10701 MONTGOMERY BLVD NE F ALBUQUERQUE NM 87111 ANGIE JULIAN BOARD CHAIR 5052913100 2025-02-10 1 1 KURT BENNION CPA P01469618 4252506100 2025-02-10 2023 2025-03-06 01:10:19Z DOUG WILSON 10701 MONTGOMERY BLVD NE F ALBUQUERQUE NM 87111 10574394 0 X WWW.HAVERLANDCARTER.COM X 2010 NM HAVERLAND CARTER LIFESTYLE GROUP, AS AN EXPRESSION OF ITS CHRISTIAN MISSION, ENHANCES THE WELL-BEING AND QUALITY OF LIFE FOR OLDER PERSONS THROUGH PREMIER MANAGEMENT SERVICES WITH COMPETENCY, COMPASSION, AND ETHICAL BEHAVIOR. 12 12 180 12 74514 22427 1968265 5350 9339476 10114700 80712 149506 0 120 11388453 10269676 2000 0 0 0 6209020 5896400 0 0 0 8312541 10255231 14523561 16151631 -3135108 -5881955 47118396 44507484 70169959 73406116 -23051563 -28898632 HAVERLAND CARTER LIFESTYLE GROUP, AS AN EXPRESSION OF ITS CHRISTIAN MISSION, ENHANCES THE WELL-BEING AND QUALITY OF LIFE FOR OLDER PERSONS THROUGH PREMIER MANAGEMENT SERVICES WITH COMPETENCY, COMPASSION, AND ETHICAL BEHAVIOR. 0 0 11982553 0 9948040 ENHANCEMENT OF THE WELL-BEING AND QUALITY OF LIFE FOR OLDER PERSONS THROUGH PREMIER MANAGEMENT SERVICES WITH COMPETENCY, COMPASSION, AND ETHICAL BEHAVIOR. 11982553 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 33 0 180 1 1 1 0 0 0 0 0 0 0 0 0 1 0 X 12 12 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NM X KATRINA BYWATER 5416463300 1 WEST MAIN STREET SUITE 303 MEDFORD OR 97501 X E DEANN EATON CEO 40.00 0.00 X 1143874 0 40053 ANGIE JULIAN CFO 40.00 0.00 X 212552 0 20642 LAURA BROECKER CORPORATE DIRECTOR OF OPERATIONS 40.00 0.00 X 141062 0 43605 LYNNE CARLBERG DIRECTOR OF CORPORATE H.R. 40.00 0.00 X 140201 0 43605 BLAKE WALLACE DIRECTOR OF SALES AND MARKETING 40.00 0.00 X 167794 0 9697 DAVID RODRIGUEZ EXECUTIVE DIRECTOR 40.00 0.00 X 145412 0 28943 MARGARET FARRAR EXECUTIVE DIRECTOR 40.00 0.00 X 114717 0 0 MARIE TRIGG CHAIR 1.00 2.00 X X 0 0 0 DAN SHAPIRO VICE-CHAIR 1.00 0.00 X X 0 0 0 EDWARD LICON SECRETARY/TREASURER 1.00 0.00 X X 0 0 0 WALT ARNOLD MEMBER 1.00 0.00 X 0 0 0 RENEE ENNIS MEMBER 1.00 0.00 X 0 0 0 DON HOSSINK MEMBER 1.00 1.00 X 0 0 0 MARCIA LUBAR MEMBER 1.00 0.00 X 0 0 0 REGNER RIDER MEMBER 1.00 0.00 X 0 0 0 ALISON SCHULER MEMBER 1.00 0.00 X 0 0 0 TERRY SHIRROD DIRECTOR 1.00 1.00 X 0 0 0 JESSICA TURNLEY MEMBER 1.00 0.00 X 0 0 0 DOUG WILSON DIRECTOR 1.00 1.00 X 0 0 0 2065612 0 186545 8 0 1 0 DA DAVIDSON 8 3RD STREET N GREAT FALLS MT 59401 LEGAL SERVICES 2248125 MODRALL SPERLING ROEHL HARRIS AND SIS PO BOX 2168 ALBUQUERQUE NM 87103 LEGAL SERVICES 249282 CLIFTONLARSONALLEN LLP PO BOX 31001-2433 PASADENA CA 911102433 ACCOUNTING SERVICES 145561 BROWN & BROWN OF NM INC PO BOX 842853 DALLAS TX 75284 LEGAL SERVICES 117987 4 5350 5350 HEALTHCARE SERVICES 623000 9850983 9850983 PROPERTY LEASE 531120 263717 97057 74514 92146 10114700 14044 14044 145180 145180 295000 304718 -9718 -9718 -9718 OTHER INCOME 990009 120 120 120 10269676 9948040 74514 241772 X 42555 42555 4551096 2104919 2446177 195549 89605 105944 572806 262473 310333 534394 244872 289522 414731 414731 10528 10528 2842540 2779535 63005 71798 71798 208627 188882 19745 261663 255863 5800 448512 438571 9941 233568 233568 1268 1240 28 2984538 2918385 66153 1494728 1461597 33131 240562 219648 20914 UBI TAXES 5837 5837 DIETARY 429028 429028 BAD DEBT EXPENSE 315904 315904 REPAIRS AND MAINTENANCE 173009 169174 3835 118390 102857 15533 16151631 11982553 4169078 0 345877 622687 4377920 3912502 3030182 1123483 73623 55257 44013736 8357472 36766374 35656264 1655043 1418608 869377 1718683 47118396 44507484 4062873 3767474 45196107 44496133 3600614 3202798 17310365 21939711 70169959 73406116 X -23051563 -28898632 -23051563 -28898632 47118396 44507484 -5881955 34886 0 X X 0 1 X 1 0 X 1173004 2411 1968265 5350 3149030 7963341 8508970 8256910 9269748 9948040 43947009 7963341 9681974 8259321 11238013 9953390 47096039 0 0 0 47096039 263385 105588 324890 134414 251370 1079647 33940 35626 41109 35820 22427 168922 297325 141214 365999 170234 273797 1248569 650 539 120 1309 8261316 9823727 8625320 11408247 10227307 48345917 0.97410 0.97410 0.02580 0.02580 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME 1920150 1920150 40263175 7388384 32874791 1830411 969088 861323 35656264 DUE TO RELATED PARTY 21939711 21939711 X PART X, LINE 2: THE ORGANIZATIONS ARE EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND A SIMILAR PROVISION FOR STATE LAW. HAVERLAND CARTER LIFESTYLE GROUP IS THE SOLE MEMBER OF HAVERLAND CARTER LIFESTYLE GROUP OPERATING, LLC; HAVERLAND CARTER LIFESTYLE GROUP PROPERTY, LLC; HAVERLAND CARTER LIFESTYLE GROUP PROPERTY HOLDINGS, LLC; HAVERLAND CARTER RALSTON CREEK, LLC; AND DEL CORAZON HOSPICE, LLC; WHICH ARE CONSIDERED DISREGARDED ENTITIES FOR INCOME TAX PURPOSES. RALSTON CREEK NEIGHBORHOOD, INC., RECEIVED ITS 501(C)(3) STATUS ON JULY 15, 2017, BUT THE ASSETS HAVE YET TO BE TRANSFERRED FROM HAVERLAND CARTER RALSTON CREEK, LLC. HOWEVER, THE ORGANIZATIONS ARE SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE ORGANIZATIONS ARE NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE THE TAX-EXEMPT STATUS. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL YEARS SINCE INCEPTION COULD BE SUBJECT TO REVIEW BY THE INTERNAL REVENUE SERVICE. X X X 0 0 0 0 0 0 0 0 0 E DEANN EATON CEO 1143874 0 0 0 0 0 30000 0 10053 0 1183927 0 0 0 ANGIE JULIAN CFO 210552 0 2000 0 0 0 10505 0 10137 0 233194 0 0 0 LAURA BROECKER CORPORATE DIRECTOR OF OPERATIONS 139562 0 1500 0 0 0 29978 0 13627 0 184667 0 0 0 LYNNE CARLBERG DIRECTOR OF CORPORATE H.R. 137701 0 2500 0 0 0 29978 0 13627 0 183806 0 0 0 BLAKE WALLACE DIRECTOR OF SALES AND MARKETING 122544 0 45250 0 0 0 0 0 9697 0 177491 0 0 0 DAVID RODRIGUEZ EXECUTIVE DIRECTOR 141912 0 3500 0 0 0 18806 0 10137 0 174355 0 0 0 PART I, LINE 3 THE ORGANIZATION TYPICALLY CONDUCTS COMPENSATION REVIEWS FOR CLINICAL POSITIONS AND NON-CLINICAL POSITIONS IN ALTERNATE YEARS. THIS PROCESS IS TYPICALLY CONDUCTED BETWEEN DECEMBER AND JANUARY TO RECOMMEND ALIGNMENTS IN TIME FOR BUDGET REVIEW. THE ORGANIZATION LAST REVIEWED ALL POSITIONS FOR ESCALATION AND DID TWO COMPANY-WIDE COMP REVIEWS ON CLINICAL POSITIONS IN THE FISCAL YEAR ENDING IN 2023. THE ORGANIZATION CONSIDERS INTERNAL AND EXTERNAL COMPENSATION DATA TO IDENTIFY COMPETITIVE RANGES AND ESTABLISH EQUITY. DATA FROM THESE EXTERNAL BENCHMARKS IS USED IN THE PROCESS: 1) HOSPITAL AND HEALTHCARE COMPENSATION SERVICE (HHCS) SURVEYS, IN WHICH THE ORGANIZATION ALSO PARTICIPATES. THE HHCS SURVEYS ARE ENDORSED BY LEADINGAGE, AND CONTAIN ACTUAL AND PREDICTIVE DATA ON COMPENSATION, BENEFITS, AND BONUSES FROM OTHER BUSINESSES SPECIFIC TO THE ORGANIZATION'S INDUSTRIES (CCRC, AL, AND HOSPICE). 2) U.S. DEPARTMENT OF LABOR BUREAU OF LABOR STATISTICS OCCUPATIONAL EMPLOYMENT STATISTICS (DOL BLS OES) SPECIFIC TO EACH LOCATION IN WHICH BUSINESS IS CONDUCTED BY THE ORGANIZATION. THE BLS OES DATA IS COMPARED TO THE HHCS SURVEY DATA TO ESTABLISH WHERE THE OES MEDIAN WAGES INTERSECT WITH THE HHCS WAGE RANGES. 3) OTHER EXTERNAL BENCHMARKS: THE ORGANIZATION MAY CONSIDER INFORMATION FROM WEBSITES LIKE GLASSDOOR.COM, PAY SCALE.COM, OR SALARY.COM, BUT THERE IS NO WAY TO VERIFY THE ACCURACY OF THEIR DATA, SO THEY ARE NOT HEAVILY WEIGHTED IN THE REVIEW. A COLORADO HEALTH FACILITIES AUTHORITY 840752932 19648FCL6 2017-05-17 46905421 ACQUIRE RESIDENTIAL CARE FACILITY 0 0 0 B NEW MEXICO HOSPITAL EQUIPMENT LOAN COUNCIL 850426875 657377AN0 2019-07-25 107934316 LA VIDA LLENA EXPANSION PROJECT AND REFUND TAXABLE BONDS 0 0 0 C NEW MEXICO HOSPITAL EQUIPMENT LOAN COUNCIL 850426875 647377AWO 2022-04-04 32383700 REFUND SERIES 2022 BONDS (ISSUED 1/24/13) 0 0 0 A 1405000 46905421 2809025 832976 47611 42345909 869900 2017 0 0 1 1 B 14855000 107934316 7786715 1970100 49302921 48874580 2022 0 1 1 1 C 940000 32424876 647674 31777202 2022 1 0 1 1 A 1 1 0 0 0.00000 0.00000 0.00000 0 0 1 B 1 1 0 0 0.00000 0.00000 0.00000 0 0 1 C 1 1 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 C 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: COLORADO HEALTH FACILITIES AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 07/07/2022 PART I, ROW A - SERIES 2017: HAVERLAND CARTER RALSTON CREEK, LLC, WHOSE SOLE MEMBER IS HAVERLAND CARTER LIFESTYLE GROUP, IS THE OWNER OF THE PROPERTY FINANCED BY THIS TAX EXEMPT BOND ISSUE. HAVERLAND CARTER RALSTON CREEK, LLC'S INFORMATION IS REPORTED ON PAGE 1, PART I OF SCHEDULE R OF HAVERLAND CARTER LIFESTYLE GROUP'S 990. PART 1, ROW B - SERIES 2019: THIS ISSUANCE IS BEING REPORTED ON THIS SCHEDULE K AS THE DESIGNATED BORROWER OF THE FUNDS, BUT THE RESULTING PROCEEDS / TAX-EXEMPT BOND LIABILITY HAS BEEN REPORTED ON THE RESPECTIVE BALANCE SHEETS OF THE TWO RELATED ORGANIZATIONS WHO BENEFITTED FROM THE BOND ISSUANCE - LA VIDA LLENA (EIN: 85-0282570) IN THE AMOUNT OF $59,959,671 AND THE NEIGHBORHOOD IN RIO RANCHO (EIN: 47-1462853) IN THE AMOUNT OF $47,973,491. PART II, LINE 3, COLUMN C: THE TOTAL PROCEEDS OF ISSUE INCLUDES INVESTED INTEREST EARNINGS FOR THE BOND ISSUE. PART II, LINE 11: OTHER SPENT PROCEEDS REPRESENTS PROCEEDS USED TO PAY OFF PRIOR TAXABLE BOND ISSUANCES OF THE HCLG OBLIGATED GROUP. FORM 990, PART VI, SECTION A, LINE 1A THROUGH SEPTEMBER 30, 2023, THE OFFICERS OF THE CORPORATION (CHIEF EXECUTIVE OFFICER, CHIEF FINANCIAL OFFICER, CHAIR, VICE-CHAIR, TREASURER, AND SECRETARY) CONSTITUTED THE EXECUTIVE COMMITTEE. THE CHAIR OF THE CORPORATION WAS THE CHAIR OF THE EXECUTIVE COMMITTEE. IT MET PRIOR TO EACH MEETING OF THE BOARD TO ESTABLISH THE AGENDA FOR BOARD MEETINGS AND ANY OTHER BUSINESS THAT MERITED ITS ATTENTION. SPECIAL MEETINGS OF THE EXECUTIVE COMMITTEE WERE CALLED BY THE CHAIR OR THE CHIEF EXECUTIVE OFFICER UPON AT LEAST TWO DAYS NOTICE OF THE MEETING IN PERSON, BY MAIL, ELECTRONICALLY OR TELEPHONICALLY. EXCEPT AS OTHERWISE LIMITED BY THE BYLAWS, THE EXECUTIVE COMMITTEE HAD THE AUTHORITY TO TAKE ANY ACTION THAT THE BOARD OF DIRECTORS WOULD HAVE THE AUTHORITY TO TAKE, IF SUCH ACTION WAS DEEMED NECESSARY TO THE OPERATION OF THE CORPORATION, INCLUDING THE ADOPTING OF BANKING RESOLUTIONS NECESSARY TO OPEN OR ESTABLISH ACCOUNTS AT BANKS, TRUST COMPANIES, OR OTHER DEPOSITORIES OR FINANCIAL INSTITUTIONS. ANY ACTION BY THE EXECUTIVE COMMITTEE HAD TO BE APPROVED BY A MAJORITY OF THE MEMBERS OF THE EXECUTIVE COMMITTEE. ANY ACTION OR RESOLUTION APPROVED OR ADOPTED BY THE EXECUTIVE COMMITTEE HAD TO BE REPORTED TO THE FULL BOARD OF DIRECTORS AT THE NEXT MEETING OF THE BOARD OF DIRECTORS. AS OF OCTOBER 1, 2023, THE ORGANIZATION DOES NOT HAVE A BOARD OF DIRECTORS WITH BROAD AUTHORITY TO ACT ON THE BOARD'S BEHALF. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE AMENDED ON OCTOBER 1, 2023, TO REFLECT THE ACQUISITION OF HAVERLAND CARTER LIFESTYLE GROUP BY PACIFIC RETIREMENT SERVICES, A 501(C)(3) ORGANIZATION BASED IN MEDFORD, OREGON. THE AMENDMENT INCLUDED THE FOLLOWING CHANGES: (A) IDENTIFICATION OF PACIFIC RETIREMENT SERVICES AS THE SOLE MEMBER OF HAVERLAND CARTER LIFESTYLE GROUP; (B) GRANTING VARIOUS POWERS TO PACIFIC RETIREMENT SERVICES AS THE SOLE MEMBER, INCLUDING THE POWER TO APPOINT AND REMOVE ALL BOARD MEMBERS; (C) REQUIRING APPROVAL FROM PACIFIC RETIREMENT SERVICES FOR VARIOUS ACTIONS; AND (D) CHANGING THE MINIMUM NUMBER OF BOARD MEMBERS TO THREE, REMOVING THE MAXIMUM NUMBER OF BOARD MEMBERS, AND ALLOWING BOARD MEMBERS TO SERVE AN UNLIMITED NUMBER OF 1-YEAR TERMS. FORM 990, PART VI, SECTION A, LINE 6 AS OF OCTOBER 1, 2023, PACIFIC RETIREMENT SERVICES IS THE SOLE MEMBER OF HAVERLAND CARTER LIFESTYLE GROUP. FORM 990, PART VI, SECTION A, LINE 7A THROUGH SEPTEMBER 30, 2023, IT WAS THE INTENT, WHEN POSSIBLE, THAT AT LEAST FOUR (4) OF THE BOARD MEMBERS AT ANY GIVEN TIME WOULD BE INDIVIDUALS WHO ARE MEMBERS OF THE DENOMINATIONS REPRESENTING LA VIDA LLENA'S FOUR FOUNDING CHURCHES: UNITED METHODIST CHURCH OF AMERICA, PRESBYTERIAN CHURCH USA, EPISCOPAL CHURCH OF THE UNITED STATES OF AMERICA, AND EVANGELICAL LUTHERAN CHURCH IN AMERICA. AS OF OCTOBER 1, 2023, ALL MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED BY PACIFIC RETIREMENT SERVICES, THE SOLE MEMBER. FORM 990, PART VI, SECTION A, LINE 7B AS OF OCTOBER 1, 2023, PACIFIC RETIREMENT SERVICES HAS THE EXCLUSIVE POWER TO TAKE THE FOLLOWING ACTIONS ON BEHALF OF HAVERLAND CARTER LIFESTYLE GROUP: (A) AMEND, RESTATE OR REPEAL THE BYLAWS OR ADOPT NEW BYLAWS; (B) COORDINATE THE ORGANIZATION'S ACTIVITIES AND ENGAGE IN THE OVERALL PLANNING, POLICY DEVELOPMENT, BUDGETING AND RESOURCE ALLOCATION FOR THE ORGANIZATION; (C) APPOINT OUTSIDE AUDITORS FOR THE ORGANIZATION; (D) ELECT OR APPOINT THE ORGANIZATION'S DIRECTORS AND FILL VACANCIES CAUSED BY THE DEATH, REMOVAL OR RESIGNATION OF A DIRECTOR; AND (E) REMOVE ANY OF THE ORGANIZATION'S DIRECTORS OR OFFICERS. AS OF OCTOBER 1, 2023, THE PRIOR APPROVAL OF PACIFIC RETIREMENT SERVICES IS REQUIRED BEFORE THE BOARD OF DIRECTORS MAY: (A) APPROVE ANY MERGER OR CONSOLIDATION OF THE ORGANIZATION WITH ANOTHER ENTITY, OR ANY PARTIAL OR TOTAL LIQUIDATION OF THE ORGANIZATION'S ASSETS; (B) INCUR ANY DEBT, OR ENTER INTO ANY CONTRACT, NOT CONTEMPLATED BY THE ANNUAL BUDGET IF THE AGGREGATE DOLLAR AMOUNT EXCEEDS $100,000; (C) MAKE ANY GIFT OR GRATUITOUS TRANSFER IN EXCESS OF $15,000 IN THE AGGREGATE IN ANY CALENDAR YEAR; (D) CREATE A TAXABLE OR TAX-EXEMPT SUBSIDIARY OR AFFILIATED ORGANIZATION; (E) ACQUIRE A CONTROLLING INTEREST IN ANOTHER ENTITY; AND (F) APPROVE ANY AMENDMENT, REPEAL OR RESTATE OF THE ORGANIZATION'S ARTICLES OF INCORPORATION OR ADOPT ANY ARTICLES OF INCORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS REVIEWED BY THE CORPORATE DIRECTOR OF ACCOUNTING, VICE PRESIDENT OF ACCOUNTING, CFO, AND THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY AND QUESTIONNAIRE ARE SENT TO ALL BOARD MEMBERS AND KEY EMPLOYEES ANNUALLY. THERE ARE TWO POLICIES RELATED TO CONFLICTS OF INTEREST: 1) BOARD OF DIRECTORS; 2)KEY EMPLOYEES, WHICH IDENTIFY THE PURPOSE, DEFINITIONS, AND PROCEDURES. IF A CONFLICT IS SELF-IDENTIFIED BY A BOARD MEMBER OR KEY EMPLOYEE IN THE QUESTIONNAIRE AND/OR MEETING, PROCEDURES ARE FOLLOWED AND DOCUMENTED ACCORDING TO THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 A COMPENSATION COMMITTEE OF THE PRS BOARD EXISTS TO DETERMINE COMPENSATION FOR THE EXECUTIVE DIRECTOR OF EACH RELATED COMMUNITY. THIS COMMITTEE IS COMPRISED OF THE OFFICERS OF THE PRS BOARD OF DIRECTORS. THE COMMITTEE HAS A CHARTER THAT OUTLINES ITS DUTIES AND RESPONSIBILITIES. IT ALSO HAS AGENDA ELEMENTS THAT DESCRIBE THE ACTIVITIES THAT THE COMMITTEE UNDERTAKES DURING THE YEAR. THE VP OF HUMAN RESOURCES PROVIDED SALARY STUDIES FROM THE FOLLOWING RESOURCES TO THE COMMITTEE RELATIVE TO EXECUTIVE DIRECTOR COMPENSATION: SALARY.COM, PAYSCALE.COM, 990 REVIEW (LIKE SIZE ORGANIZATIONS), CEMO (CHIEF EXECUTIVE OFFICERS OF MULTI-FACILITY ORGANIZATIONS) SALARY STUDY RESULTS, AND INDUSTRY STATE ASSOCIATION SALARY STUDY RESULTS BASED ON GEOGRAPHICAL LOCATION. THE RECOMMENDATION FOR BASE COMPENSATION AND BONUS ARE PROVIDED BY THE EXECUTIVE DIRECTOR'S DIRECT SUPERVISOR (COO OR VP OF OPERATIONS). FORM 990, PART VI, SECTION C, LINE 19 CORPORATE FINANCIAL DATA AND GOVERNANCE INFORMATION IS NOT PUBLIC INFORMATION, AND AS SUCH, IS RELEASED ONLY PURSUANT TO LEGAL REGULATION, COURT ORDER, OR OTHER APPLICABLE LAW, AND AS DIRECTED BY CORPORATE COUNSEL. FORM 990, PAGE 7, PART VII - COMPENSATION REPORTING: ALL LA VIDA LLENA, NEIGHBORHOOD IN RIO RANCHO AND SOMMERSET EMPLOYEES, INCLUDING OFFICERS, ARE ISSUED W-2'S BY HCLG OPERATING, LLC. THE ACTUAL COMPENSATION IS AN EXPENSE OF THE THREE RELATED PARTIES, LA VIDA LLENA, SOMMERSET NEIGHBORHOOD, AND NEIGHBORHOOD AT RIO RANCHO, AS VIRTUALLY ALL OF THE TIME SPENT BY EMPLOYEES IS FOR THOSE THREE ENTITIES. FORM 990, PART IX, LINE 11G CONTRACTED AND PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 2,750,976. MANAGEMENT AND GENERAL EXPENSES 62,358. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,813,334. FEES: PROGRAM SERVICE EXPENSES 28,559. MANAGEMENT AND GENERAL EXPENSES 647. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,206. FORM 990, PART XII, LINE 2C: AS OF OCTOBER 1, 2023, THE AUTHORITY AND PROCESS FOR SELECTING THE FINANCIAL STATEMENT AUDITOR AND FOR OVERSEEING THE FINANCIAL STATEMENT AUDIT MOVED FROM HAVERLAND CARTER LIFESTYLE GROUP'S BOARD OF DIRECTORS TO PACIFIC RETIREMENT SERVICES' BOARD OF DIRECTORS. 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INC 0 RVM DAVIS HOUSING CORPORATION 1 WEST MAIN ST SUITE 303 MEDFORD OR 97501 311662208 SENIOR HOUSING OR 501(C)(3) LINE 10 PACIFIC RETIREMENT SERVICES INC 0 RVM MYRTLE CREEK II HOUSING CORPORATION 1 WEST MAIN ST SUITE 303 MEDFORD OR 97501 311715321 SENIOR HOUSING OR 501(C)(3) LINE 10 PACIFIC RETIREMENT SERVICES INC 0 RVM PORTLAND HOUSING CORPORATION 1 WEST MAIN ST SUITE 303 MEDFORD OR 97501 311780332 SENIOR HOUSING OR 501(C)(3) LINE 10 PACIFIC RETIREMENT SERVICES INC 0 RVM PORTLAND II HOUSING CORPORATION 1 WEST MAIN ST SUITE 303 MEDFORD OR 97501 300037898 SENIOR HOUSING OR 501(C)(3) LINE 10 PACIFIC RETIREMENT SERVICES INC 0 RVM CENTRAL POINT HOUSING CORPORATION 1 WEST MAIN ST SUITE 303 MEDFORD OR 97501 300315618 SENIOR HOUSING OR 501(C)(3) LINE 10 PACIFIC RETIREMENT SERVICES INC 0 RVM MANSFIELD HOUSING CORPORATION 1 WEST MAIN ST SUITE 303 MEDFORD OR 97501 900292647 SENIOR HOUSING OR 501(C)(3) LINE 10 PACIFIC RETIREMENT SERVICES INC 0 MIDDLETON GLEN INC 1 WEST MAIN ST SUITE 303 MEDFORD OR 97501 911859494 SENIOR HOUSING OR 501(C)(3) LINE 10 CAPITOL LAKES INC 0 SENIOR HOUSING OF MIDDLETON INC 1 WEST MAIN ST SUITE 303 MEDFORD OR 97501 470825736 SENIOR HOUSING CA 501(C)(3) LINE 10 CAPITOL LAKES INC 0 MIRABELLA AT ASU INC 1 WEST MAIN ST SUITE 303 MEDFORD OR 97501 813784956 SENIOR HOUSING OR 501(C)(3) LINE 10 PACIFIC RETIREMENT SERVICES INC 0 BAY AREA SENIOR SERVICES INC 1 BALDWIN AVENUE SAN MATEO CA 94401 943008774 SENIOR HOUSING TX 501(C)(3) LINE 10 PACIFIC RETIREMENT SERVICES INC 0 THE FULL LIFE FOUNDATION 10501 LAGRIMA DE ORE NE ALBUQUERQUE NM 87111 850416157 FUNDRAISING - SENIOR LIVING NM 501(C)(3) LINE 12C, III-FI N/A 0 SOMMERSET NEIGHBORHOOD INC 1601 SW 119TH STREET OKLAHOMA CITY OK 73170 810684291 ASSISTED LIVING OK 501(C)(3) LINE 10 PACIFIC RETIREMENT SERVICES INC 0 LA VIDA LLENA 10501 LAGRIMA DE ORE NE ALBUQUERQUE NM 87111 850282570 SENIOR LIVING NM 501(C)(3) LINE 10 PACIFIC RETIREMENT SERVICES INC 0 THE NEIGHBORHOOD IN RIO RANCHO 900 LOMA COLORADO RIO RANCHO NM 87124 471462853 SENIOR LIVING NM 501(C)(3) LINE 10 PACIFIC RETIREMENT SERVICES INC 0 RALSTON CREEK NEIGHBORHOOD INC 10701 MONTGOMERY BLVD ND SUITE F ALBUQUERQUE NM 87111 822174664 NONE NM 501(C)(3) LINE 10 PACIFIC RETIREMENT SERVICES INC 0 THE HAVERLAND CARTER NEIGHBORHOOD FOUNDATION 10701 MONTGOMERY BLVD ND SUITE F ALBUQUERQUE NM 87111 842728227 SUPPORT THE NEIGHBORHOOD IN RIO RANCHO NM 501(C)(3) LINE 7 PACIFIC RETIREMENT SERVICES INC 0 HAVERLAND CARTER LIFESTYLE GROUP MANAGEMENT INC 10701 MONTGOMERY BLVD NE SUITE F ALBUQUERQUE NM 87111 272028098 MANAGEMENT SERVICES NM HAVERLAND CARTER LIFESTYLE GROUP C 1.00000 1 0 0 0 1 1 0 0 0 0 1 1 1 0 0 1 0 1 1 0 LA VIDA LLENA E 1899750 FMV THE NEIGHBORHOOD IN RIO RANCHO D 722403 FMV SOMMERSET NEIGHBORHOOD E 1045733 FMV LA VIDA LLENA Q 4971413 FMV THE NEIGHBORHOOD IN RIO RANCHO Q 737909 FMV SOMMERSET NEIGHBORHOOD Q 511685 FMV PART II, COLUMNS F AND G: HAVERLAND CARTER LIFESTYLE GROUP CONTROLLED THE FOLLOWING ORGANIZATIONS THROUGH SEPTEMBER 30, 2023. AS OF OCTOBER 1, 2023, THE ORGANIZATIONS ARE CONTROLLED BY PACIFIC RETIREMENT SERVICES. - SOMMERSET NEIGHBORHOOD - LA VIDA LLENA - THE NEIGHBORHOOD IN RIO RANCHO - RALSTON CREEK NEIGHBORHOOD, INC. - THE HAVERLAND CARTER NEIGHBORHOOD FOUNDATION