2015-05-14T15:16:46-05:00 2014-06-30 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 1650 MARKET STREET 45TH FLOOR PHILADELPHIA PA 19103 990 2014-01-01 510082520 PENINSULA UNITED METHODIST HOMES INC PENI 2156618330 375 MORRIS ROAD PO BOX 90 WEST POINT PA 19486 KAREN I CHRISTIANSEN ASSISTANT TREASURER 2156618330 2015-05-14 1 P00350393 2159720701 2014 2016-02-25 16:41:14Z X J MARK VANDERBECK 375 MORRIS ROAD PO BOX 90 WEST POINT PA 19486 26483677 0 X N/A X 1954 DE THE PURPOSE OF PENINSULA UNITED METHODIST HOMES, INC. IS TO SERVE OLDER ADULTS SIXTY-TWO YEARS OF AGE AND OLDER, PROVIDING RETIREMENT-LIFE SERVICES INCLUDING INDEPENDENT LIVING, ASSISTED LIVING, SKILLED NURSING CARE AND COMPLEMENTARY SERVICES; MEETING RESIDENT NEEDS IN A CHRISTIAN MANNER WITHOUT PREJUDICE OR PREFERENCE TO ANY FAITH, IN AN EXPRESSION OF LOVING KINDNESS. X 9 6 756 361 0 0 1178512 313219 46292250 23155391 1011935 657595 835099 402714 49317796 24528919 4523 600 0 0 20357448 10716616 0 0 0 25287490 12448654 45649461 23165870 3668335 1363049 163056189 0 138012437 0 25043752 0 X AS AN ACTS RETIREMENT-LIFE COMMUNITY, PENINSULA UNITED METHODIST HOMES, INC. IS COMMITTED TO PROVIDING SECURITY AND PEACE OF MIND TO ALL SENIORS BY BEING THE PRE-EMINENT PROVIDER OF RETIREMENT-LIFE SERVICES, MEETING SENIORS' SOCIAL, PERSONAL, HEALTH AND SPIRITUAL NEEDS IN A CHRISTIAN ATMOSPHERE GRACED WITH LOVING-KINDNESS, DIGNITY, SENSITIVITY, HONESTY, AND RESPECT WITHOUT PREJUDICE TO ANY INDIVIDUAL OR PREFERENCE TO ANY PARTICULAR FAITH OR CREED. 0 1 20503417 600 23155391 PENINSULA UNITED METHODIST HOMES, INC. ("PUMH,INC.") PROVIDES COMPREHENSIVE LIFE CARE SERVICES TO SENIOR ADULTS AGED 62 AND OLDER THAT INCLUDE INDEPENDENT LIVING HOUSING, DINING AND NUTRITIONAL SERVICES, PASTORAL SERVICES, SECURITY, HOUSEKEEPING, MAINTENANCE SERVICES AND SOCIAL, CULTURAL, EDUCATIONAL, SPIRITUAL AND RECREATIONAL ACTIVITIES. IN ADDITION, WHEN A RESIDENT'S HEALTH CARE NEEDS CHANGE, HOME HEALTH, ASSISTED LIVING, SKILLED NURSING CARE AND HOSPICE SERVICES AREE AVAILABLE. ALL PHYSICAL ACCOMMODATIONS AND SERVICES ARE PROVIDED UNDER THE TERMS OF A FORMAL AGREEMENT WHICH ALSO ASSURE THAT ASSISTED LIVING AND SKILLED NURSING CARE ARE PROVIDED TO RESIDENTS WHEN THEY NEED IT, WITHOUT A CHANGE IN THEIR MONTHLY FEE, THEREBY OFFERING FURTHER SECURITY AND PEACE OF MIND. FOR THE PERIOD FROM JANUARY 1, 2014 THROUGH JUNE 30, 2014, PUMH SERVED, ON AVERAGE, 584 RESIDENTS IN INDEPENDENT LIVING, 119 RESIDENTS IN ASSISTED LIVING AND 140 RESIDENTS IN SKILLED CARE. 20503417 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 52 0 1 756 1 0 1 CJ 0 0 0 0 0 0 0 0 X 9 6 0 1 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 DE X KAREN I CHRISTIANSEN 2156618330 375 MORRIS ROAD PO BOX 90 WEST POINT PA 19486 MARVIN MASHNER CHAIRMAN 4.00 53.50 X X 0 621837 24811 WILLIAM E HOLLOWAY VICE CHAIRMAN 1.00 0.00 X X 0 0 0 ELRIC C GERNER SECRETARY 1.00 3.50 X X 0 0 0 GERALD T GRANT TREASURER 2.00 55.10 X X 0 418431 174351 J MARK VANDERBECK ASSISTANT SECRETARY 4.00 53.50 X X 0 407295 411171 SUSAN B ALLMOND DIRECTOR 1.00 0.00 X 0 0 0 DONALD L DAVIS DIRECTOR 1.00 15.10 X 0 0 0 JOHN D FAIRCHILD DIRECTOR 1.00 0.00 X 0 0 0 EDWARD J STEINER DIRECTOR 0.10 0.30 X 0 0 0 KAREN I CHRISTIANSEN ASSISTANT TREASURER 2.00 53.10 X 0 271298 26801 TERUKO WHITE EXECUTIVE DIRECTOR 40.00 5.00 X 0 136707 14449 ROBYN CRANDALL EXECUTIVE DIRECTOR 40.00 5.00 X 0 128741 13402 GEORGE CLEMES EXECUTIVE DIRECTOR 40.00 5.00 X 0 114584 1469 0 2098893 666454 0 0 1 0 SC&A CONSTRUCTION INC PO BOX 7202 WILMINGTON DE 19803 GENERAL CONTRACTOR 662640 GFP CEMENT CONTRACTORS LLC 101 S MARY STREET NEWPORT DE 19804 GENERAL CONTRACTOR 657871 AEGIS THERAPIES INC PO BOX 8103 FORT SMITH AR 72903 THERAPY SERVICES 266540 BLUE HEN MECHANICAL PO BOX 630 MIDDLETOWN DE 197090630 HVAC SERVICES 242790 VRC SERVICES 330 AMOROSO WAY NEWARK DE 19711 GENERAL CONTRACTOR 161539 12 313219 313219 MONTHLY FEES 623000 14923642 14923642 ENTRANCE FEE AMORTIZATION 623000 3567526 3567526 MEDICAL SERVICES REVENUE 623000 2138197 2138197 MEDICARE AND MEDICAID 623000 1862742 1862742 RESIDENT ANCILLARY REVENUE 623000 414910 414910 248374 248374 23155391 307665 307665 2303868 820 1954758 0 349110 820 349930 349930 CAFE & CATERING INCOME 722210 106266 106266 APARTMENT MODIFICATION 623000 84602 84602 GUEST SUITES REVENUE 721000 58530 58530 153316 153316 402714 24528919 23155391 0 1060309 600 600 8818758 8428075 390683 150131 146560 3571 1087198 1016246 70952 660529 626344 34185 21579 21579 34883 34883 63248 63248 1567959 1451000 116959 114005 114005 906442 819661 86781 65839 65839 1741406 1741406 56492 54074 2418 820874 820874 3499572 3480546 19026 410400 407208 3192 MANAGEMENT SERVICES 1535940 1535940 FOOD EXPENSE 1100617 1078071 22546 MEDICAL SUPPLIES 212220 212220 BEAUTY & BARBER SHOP 84478 84478 212700 136054 76646 23165870 20503417 2662453 0 5213 0 9840504 0 0 2525113 0 0 0 0 0 621601 0 0 0 114056207 0 22719247 0 2249518 0 10547498 0 0 491288 0 163056189 0 5763984 0 65019201 0 47675000 0 16875000 0 2679252 0 138012437 0 X 14496254 0 8675777 0 1871721 0 25043752 0 163056189 0 X 1363049 637651 -27044452 X X 0 1 X 1 0 X 429683 719872 997910 1178512 313219 3639196 30474969 46084176 45908047 47167619 23558105 193192916 30904652 46804048 46905957 48346131 23871324 196832112 0 0 0 196832112 655907 358289 1061445 574833 307665 2958139 655907 358289 1061445 574833 307665 2958139 10579 17646 28225 31571138 47179983 47967402 48920964 24178989 199818476 0.98510 0.98570 0.01480 0.01410 X SCHEDULE A, PART III, SECTION A THE CURRENT TAX YEAR ENDED JUNE 30, 2014. EFFECTIVE 7/1/2014, PENINSULA UNITED METHODIST HOMES, INC. MERGED INTO ACTS RETIREMENT-LIFE COMMUNITIES, INC. (EIN 23-1900132) AS AN OPERATING DIVISION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1871721 10746 23928 1906395 1864387 7334 103937 103937 1871721 1853550 10837 59440 59440 1864387 1753383 64912 95155 59900 1853550 1753383 104112 104112 1753383 0.00000 0.00000 0.00000 0 1 1 0 X 25449241 637651 282671 920322 24528919 0 24528919 23165870 0 23165870 0 23165870 PART V, LINE 4: ENDOWMENTS PROVIDE FOR THE FINANCIAL SECURITY OF RESIDENTS AND PROTECT AGAINST THE FINANCIAL RISKS ASSOCIATED WITH ADVANCED AGE TO MAINTAINING IN RESIDENCE ANY PERSON WHO BECOMES UNABLE TO PAY REGULAR CHARGES; PROVIDE EMPLOYEES DEVELOPMENT AND TRAINING OPPORTUNITIES WHICH ENHANCE THEIR ABILITY TO MEET THE PHYSICAL, EMOTIONAL, RECREATIONAL, SOCIAL AND SPIRITUAL NEEDS OF THOSE SERVED BY THE ORGANIZATION; AND PROVIDE FUNDS FOR FACILITY IMPROVEMENT AND MAINTENANCE. PART X, LINE 2: PENINSULA UNITED METHODIST HOMES, INC. ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD IS MET. MANAGEMENT DETERMINED THERE WERE NO TAX UNCERTAINITES THAT MET THE RECOGNITION THRESHOLD IN 2014. THE FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS FOR THE COMPANY FOR THE YEARS ENDED DECEMBER 31, 2013, 2012, AND 2011 HAVE BEEN FILED BUT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED GAIN ON INVESTMENT CONTRACTS 77,825. CHANGE IN BENEFICIAL INTEREST IN INVESTMENTS OF PUMH FOUNDATION, INC. 204,846. X 1 1 0 1 0 0 0 0 0 0 0 MARVIN MASHNER CHAIRMAN 0 448479 0 173358 0 0 0 11637 0 13174 0 646648 0 0 GERALD T GRANT TREASURER 0 322821 0 95610 0 0 0 157711 0 16640 0 592782 0 0 J MARK VANDERBECK ASSISTANT SECRETARY 0 320635 0 86660 0 0 0 404178 0 6993 0 818466 0 0 KAREN I CHRISTIANSEN ASSISTANT TREASURER 0 220828 0 50470 0 0 0 10400 0 16401 0 298099 0 0 TERUKO WHITE EXECUTIVE DIRECTOR 0 116631 0 20076 0 0 0 5723 0 8726 0 151156 0 0 PART I, LINE 1A PENINSULA UNITED METHODIST HOMES, INC. BOARD MEMBERS ARE INVITED TO PARTICIPATE IN AN EDUCATIONAL RETREAT WITH THE BOARD OF DIRECTORS FROM ACTS RETIREMENT-LIFE COMMUNITIES, NEAR ONE OR MORE OF ACTS' COMMUNITIES, WHICH MAY REQUIRE SOME OR ALL TO TRAVEL. SPOUSES OF BOARD MEMBERS ARE ALSO INVITED TO ATTEND AT THE COMPANY'S EXPENSE. THESE SPOUSES PARTICIPATE IN EDUCATIONAL SESSIONS, SINCE THEY TOO HAVE AN INTEREST IN THE MISSION OF THE ORGANIZATION, FREQUENTLY BECOME INVOLVED IN DISCUSSION OF THEIR SPOUSE'S ROLE AND HOW THE ORGANIZATION FUNCTIONS, AND ALSO MUST PROVIDE ENABLING SUPPORT TO THE BOARD MEMBER. IN ADDITION, SPOUSES ALSO PROVIDE INSIGHT INTO THE EFFECTS OF ORGANIZATIONAL PLANS AND STRATEGIES. AS SUCH, THIS BENEFIT WAS NOT TREATED AS TAXABLE COMPENSATION. PART I, LINE 3 IT HAS BEEN THE COMPANY'S PRACTICE UNDER THE AUSPICES AND DIRECTION OF ITS MANAGEMENT COMPANY TO UTILIZE AN INDEPENDENT COMPENSATION CONSULTANT ON AN APPROXIMATELY BIENNIAL BASIS FOR THE PURPOSE OF REVIEWING THE COMPENSATION PROGRAM FOR THE ORGANIZATION'S TOP MANAGEMENT POSITIONS, RANGING FROM THE COMMUNITY MANAGERS UP TO THE CEO. THE STUDY, THE LATEST VERSION OF WHICH WAS COMPLETED IN 2012, INCLUDES COMPARISON OF NOT-FOR-PROFIT AND FOR-PROFIT COMPETITORS, OPERATING EFFECTIVENESS, IDENTIFICATION OF INDUSTRY SPECIFIC TRENDS OR PRACTICES IN COMPENSATION OR RECRUITMENT/EMPLOYMENT. MEASUREMENT AND ACTION ARE GENERALLY FOCUSED AT THE MEDIAN AND SLIGHTLY ABOVE IN ACCORDANCE WITH LEVELS IDENTIFIED IN THE STUDY. THE REPORTS' FINDINGS ARE REVIEWED WITH THE PARENT BOARD OFFICERS. COMPENSATION ADJUSTMENTS FOR THE PRESIDENT & CEO ARE DETERMINED BY A COMMITTEE OF INDEPENDENT BOARD MEMBERS APPOINTED BY THE CHAIRMAN AND ARE BASED ON THE FINDINGS OF THE MOST RECENT STUDY AND A REVIEW OF PERFORMANCE COMPARED AGAINST OBJECTIVE CRITERIA. THIS DETERMINATION IS REPORTED TO AND APPROVED BY THE BOARD OF DIRECTORS AND IS DOCUMENTED IN WRITING BY THE BOARD CHAIR. SIMILARLY, COMPENSATION ADJUSTMENTS FOR THE MOST SENIOR MEMBERS OF MANAGEMENT REFLECT STUDY FINDINGS AND PERFORMANCE MEASUREMENT AGAINST SPECIFIED CRITERIA AND ARE DETERMINED BY THE CEO AND REVIEWED WITH THE BOARD CHAIR. PART I, LINE 4B OTHER COMPENSATION FROM GERALD T. GRANT AND J. MARK VANDERBECK INCLUDES ACCRUALS FOR A DEFERRED SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN. THE AMOUNT OF THE CURRENT YEAR ACCRUAL IS $147,311 FOR GERALD T. GRANT (NON-VESTED) AND $393,778 FOR J.MARK VANDERBECK (NON-VESTED). CASH - NON-INTEREST BEARING 2014-07-01 6150 BOOK VALUE 231900132 ACTS RETIREMENT-LIFE COMMUNITIES INC 375 MORRIS ROAD WEST POINT PA 19486 501(C)(3) SAVINGS & TEMPORARY CASH INVESTMENTS 2014-07-01 511977 BOOK VALUE 231900132 ACTS RETIREMENT-LIFE COMMUNITIES INC 375 MORRIS ROAD WEST POINT PA 19486 501(C)(3) ACCOUNTS RECEIVABLE, NET 2014-07-01 1995087 BOOK VALUE 231900132 ACTS RETIREMENT-LIFE COMMUNITIES INC 375 MORRIS ROAD WEST POINT PA 19486 501(C)(3) PREPAID EXPENSES 2014-07-01 321905 BOOK VALUE 231900132 ACTS RETIREMENT-LIFE COMMUNITIES INC 375 MORRIS ROAD WEST POINT PA 19486 501(C)(3) LAND, BUILDINGS AND EQUIPMENT, NET 2014-07-01 115325591 BOOK VALUE 231900132 ACTS RETIREMENT-LIFE COMMUNITIES INC 375 MORRIS ROAD WEST POINT PA 19486 501(C)(3) INVESTMENTS 2014-07-01 41970748 BOOK VALUE 231900132 ACTS RETIREMENT-LIFE COMMUNITIES INC 375 MORRIS ROAD WEST POINT PA 19486 501(C)(3) OTHER ASSETS 2014-07-01 2385760 BOOK VALUE 231900132 ACTS RETIREMENT-LIFE COMMUNITIES INC 375 MORRIS ROAD WEST POINT PA 19486 501(C)(3) ACCOUNTS PAYABLE AND ACCRUED EXPENSES 2014-07-01 -4752301 BOOK VALUE 231900132 ACTS RETIREMENT-LIFE COMMUNITIES INC 375 MORRIS ROAD WEST POINT PA 19486 501(C)(3) DEFERRED REVENUE 2014-07-01 -67061612 BOOK VALUE 231900132 ACTS RETIREMENT-LIFE COMMUNITIES INC 375 MORRIS ROAD WEST POINT PA 19486 501(C)(3) TAX-EXEMPT BOND LIABILITIES 2014-07-01 -47675000 BOOK VALUE 231900132 ACTS RETIREMENT-LIFE COMMUNITIES INC 375 MORRIS ROAD WEST POINT PA 19486 501(C)(3) SECURED MORTGAGES & NOTES PAYABLE TO UNRELATED THIRD PARTIES 2014-07-01 -14515000 BOOK VALUE 231900132 ACTS RETIREMENT-LIFE COMMUNITIES INC 375 MORRIS ROAD WEST POINT PA 19486 501(C)(3) OTHER LIABILITIES 2014-07-01 -1186182 BOOK VALUE 231900132 ACTS RETIREMENT-LIFE COMMUNITIES INC 375 MORRIS ROAD WEST POINT PA 19486 501(C)(3) UNRESTRICTED NET ASSETS 2014-07-01 -16574779 BOOK VALUE 231900132 ACTS RETIREMENT-LIFE COMMUNITIES INC 375 MORRIS ROAD WEST POINT PA 19486 501(C)(3) TEMPORARILY RESTRICTED NET ASSETS 2014-07-01 -10752344 BOOK VALUE 231900132 ACTS RETIREMENT-LIFE COMMUNITIES INC 375 MORRIS ROAD WEST POINT PA 19486 501(C)(3) 1 0 0 0 1 1 1 0 1 0 PART I, LINE 2E: EXPLANATION OF INVOLVEMENT: THE FOLLOWING PENINSULA UNITED METHODIST HOMES, INC. DIRECTORS AND OFFICERS ARE DIRECTORS AND OFFICERS OF THE TRANSFEREE ORGANIZATION, ACTS RETIREMENT-LIFE COMMUNITIES, INC.: MARVIN MASHNER, ELRIC C. GERNER, GERALD T. GRANT, J. MARK VANDERBECK, DONALD L. DAVIS AND KAREN I. CHRISTIANSEN PART I, LINE 6C: THE LIABILITIES INCLUDING TAX-EXEMPT BOND LIABILITIES OF PENINSULA UNITED METHODIST HOMES, INC. ("PUMH") WERE NOT DISCHARGED OR DEFEASED, BECAUSE THEY WERE TRANSFERRED TO ANOTHER 501(C)(3) ORGANIZATION, ACTS RETIREMENT-LIFE COMMUNITIES, INC. ("ACTS")(EIN 23-1900132), WITH THE MERGER ON 7/1/2014. BEFORE THE MERGER BOTH PUMH AND ACTS WERE MEMBERS OF THE ACTS OBLIGATED GROUP. FORM 990, PART III, LINE 3 EFFECTIVE 7/1/2014, PENINSULA UNITED METHODIST HOMES, INC. MERGED INTO ACTS RETIREMENT-LIFE COMMUNITIES, INC. (EIN 23-1900132) AS AN OPERATING DIVISION. FORM 990, PART VI, SECTION A, LINE 3 ACTS MANAGEMENT SERVICES, INC., AN AFFILIATED ENTITY, PROVIDED MANAGEMENT SERVICES TO PENINSULA UNITED METHODIST HOMES, INC. FORM 990, PART VI, SECTION A, LINE 4 EFFECTIVE 7/1/2014, PENINSULA UNITED METHODIST HOMES, INC. MERGED INTO ACTS RETIREMENT-LIFE COMMUNITIES, INC. (EIN 23-1900132) AS AN OPERATING DIVISION. SEE SCHEDULE N FOR THE DISTRIBUTION OF ASSETS UPON DISSOLUTION. FORM 990, PART VI, SECTION A, LINE 6 PENINSULA UNITED METHODIST HOMES, INC. ("PUMH") IS A DELAWARE TAX-EXEMPT ORGANIZATION, OF WHICH ACTS RETIREMENT-LIFE COMMUNITIES, INC., A RELATED PENNSYLVANIA TAX-EXEMPT ORGANIZATION (THROUGH ITS WHOLLY OWNED SUBSIDIARY ACTS ACQUISITION COMPANY, LLC) IS THE SOLE MEMBER. EFFECTIVE 7/1/2014, PENINSULA UNITED METHODIST HOMES, INC. MERGED INTO ACTS RETIREMENT-LIFE COMMUNITIES, INC. (EIN 23-1900132) AS AN OPERATING DIVISION. FORM 990, PART VI, SECTION A, LINE 7A ACTS RETIREMENT-LIFE COMMUNITIES, INC., A RELATED TAX-EXEMPT ORGANIZATION (THROUGH ITS WHOLLY OWNED SUBSIDIARY ACTS ACQUISITION COMPANY, LLC) IS THE SOLE MEMBER OF PENINSULA UNITED METHODIST HOMES, INC. AS SOLE MEMBER, IT HAS THE RIGHT TO ELECT THE MEMBERS OF THE ORGANIZATION'S BOARD. EFFECTIVE 7/1/2014, PENINSULA UNITED METHODIST HOMES, INC. MERGED INTO ACTS RETIREMENT-LIFE COMMUNITIES, INC. (EIN 23-1900132) AS AN OPERATING DIVISION. FORM 990, PART VI, SECTION A, LINE 7B ACTS RETIREMENT-LIFE COMMUNITIES, INC., A RELATED TAX-EXEMPT ORGANIZATION (THROUGH ITS WHOLLY OWNED SUBSIDIARY ACTS ACQUISITION COMPANY, LLC) IS THE SOLE MEMBER OF PENINSULA UNITED METHODIST HOMES, INC. AS SOLE MEMBER, IT HAS THE RIGHT TO AMEND THE ORGANIZATION'S ARTICLES OF INCORPORATION AND BYLAWS. EFFECTIVE 7/1/2014, PENINSULA UNITED METHODIST HOMES, INC. MERGED INTO ACTS RETIREMENT-LIFE COMMUNITIES, INC. (EIN 23-1900132) AS AN OPERATING DIVISION. FORM 990, PART VI, SECTION B, LINE 11 AFTER REVIEW BY THE ACTS' CFO AND CEO, THE FORM 990 IS REVIEWED, BEFORE FILING, BY THE ACTS BOARD OF DIRECTORS' AUDIT COMMITTEE, WHICH INCLUDES TWO CERTIFIED PUBLIC ACCOUNTANTS. THE FORM 990 IS THEN PROVIDED TO THE OTHER MEMBERS OF PENINSULA UNITED METHODIST HOME'S GOVERNING BODY BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST QUESTIONNAIRE IS COMPLETED ON AN ANNUAL BASIS BY THE ORGANIZATION'S OFFICERS, DIRECTORS AND TRUSTEES. THE RESPONSES ARE REVIEWED BY THE CEO AND CHAIRMAN OF THE BOARD OF DIRECTORS TO DETERMINE IF CONFLICTS ARE PRESENT AND IF SO, THE EXTENT OF THE CONFLICT. FOR CONFLICTS THAT ARISE, THE OFFICER, DIRECTOR OR TRUSTEE MUST RECUSE THEMSELVES FROM PARTICIPATING IN DELIBERATIONS AND DECISIONS THAT INVOLVE THE DETERMINED CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 IT HAS BEEN THE COMPANY'S PRACTICE UNDER THE AUSPICES AND DIRECTION OF ITS MANAGEMENT COMPANY TO UTILIZE AN INDEPENDENT COMPENSATION CONSULTANT ON AN APPROXIMATELY BIENNIAL BASIS FOR THE PURPOSE OF REVIEWING THE COMPENSATION PROGRAM FOR THE ORGANIZATION'S TOP MANAGEMENT POSITIONS, RANGING FROM THE COMMUNITY MANAGERS UP TO THE CEO. THE STUDY, THE LATEST VERSION OF WHICH WAS COMPLETED IN 2012, INCLUDES COMPARISON OF NOT-FOR-PROFIT AND FOR-PROFIT COMPETITORS, OPERATING EFFECTIVENESS, IDENTIFICATION OF INDUSTRY SPECIFIC TRENDS OR PRACTICES IN COMPENSATION OR RECRUITMENT/EMPLOYMENT. MEASUREMENT AND ACTION ARE GENERALLY FOCUSED AT THE MEDIAN AND SLIGHTLY ABOVE IN ACCORDANCE WITH LEVELS IDENTIFIED IN THE STUDY. THE REPORTS' FINDINGS ARE REVIEWED WITH THE PARENT BOARD OFFICERS. COMPENSATION ADJUSTMENTS FOR THE PRESIDENT & CEO ARE DETERMINED BY A COMMITTEE OF INDEPENDENT BOARD MEMBERS APPOINTED BY THE CHAIRMAN AND ARE BASED ON THE FINDINGS OF THE MOST RECENT STUDY AND A REVIEW OF PERFORMANCE COMPARED AGAINST OBJECTIVE CRITERIA. THIS DETERMINATION IS REPORTED TO AND APPROVED BY THE BOARD OF DIRECTORS AND IS DOCUMENTED IN WRITING BY THE BOARD CHAIR. SIMILARLY, COMPENSATION ADJUSTMENTS FOR THE MOST SENIOR MEMBERS OF MANAGEMENT REFLECT STUDY FINDINGS AND PERFORMANCE MEASUREMENT AGAINST SPECIFIED CRITERIA AND ARE DETERMINED BY THE CEO AND REVIEWED WITH THE BOARD CHAIR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE FILED WITH NUMEROUS REGULATORY AUTHORITIES AND THEREFORE, ARE AVAILABLE TO THE PUBLIC. IN ADDITION, UPON RECEIPT OF A REQUEST AND ITS REVIEW, THE ORGANIZATION WILL MAKE AVAILABLE SUCH DOCUMENTS, AS DEEMED APPROPRIATE. AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC. CERTAIN FINANCIAL STATEMENTS, SUCH AS ANNUAL REPORTS AND QUARTERLY REPORTS, ARE POSTED TO THE ORGANIZATION'S WEBSITE AND ARE ALSO AVAILABLE AT EACH OF THE ORGANIZATION'S COMMUNITIES. IN ADDITION, FINANCIAL INFORMATION IS INCLUDED IN THE DISCLOSURE PACKAGES THAT ARE PROVIDED TO PROSPECTIVE RESIDENTS AND MADE AVAILABLE TO THE PUBLIC. CERTAIN OTHER FINANCIAL STATEMENTS ARE ALSO PROVIDED UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN INVESTMENTS OF PUMH FOUNDATION, INC. 204,846. UNREALIZED GAIN ON INVESTMENT CONTRACTS 77,825. MERGER OF PENINSULA UNITED METHODIST HOMES, INC. INTO ACTS -27,327,123. FORM 990, PART VII, COMPENSATION OF OFFICERS* OTHER COMPENSATION INCLUDES ACCRUALS FOR A DEFERRED SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN FOR GERALD T. GRANT (NON-VESTED) AND J. MARK VANDERBECK (NON-VESTED). PUMH FOUNDATION INC 375 MORRIS ROAD WEST POINT PA 19486 912161987 FUNDRAISING DE 501(C)(3) 11A, TYPE 1 PENINSULA UNITED METHODIST HOMES INC 0 ACTS RETIREMENT-LIFE COMMUNITIES INC 375 MORRIS ROAD WEST POINT PA 19486 231900132 OWNS AND OPERATES CONTINUING CARE RETIREMENT COMMUNITIES PA 501(C)(3) 9 ACTS RETIREMENT SERVICES INC 0 PARK POINTE VILLAGE INC 375 MORRIS ROAD WEST POINT PA 19486 582420862 CONTINUING CARE RETIREMENT COMMUNITY SC 501(C)(3) 9 ACTS ACQUISITION COMPANY LLC 0 ACTS RETIREMENT SERVICES INC 375 MORRIS ROAD WEST POINT PA 19486 264573260 SUPPORTING ORGANIZATION PA 501(C)(3) 11B, II N/A 0 ACTS SIGNATURE COMMUNITY SERVICES INC 375 MORRIS ROAD WEST POINT PA 19486 264573131 HOSPICE AND HOME HEALTH SERVICES PA 501(C)(3) 9 ACTS RETIREMENT SERVICES INC 0 ACTS MISSION FOUNDATION 375 MORRIS ROAD WEST POINT PA 19486 264573334 FUNDRAISING PA 501(C)(3) 7 ACTS RETIREMENT SERVICES INC 0 ACTS MANAGEMENT SERVICES INC 375 MORRIS ROAD WEST POINT PA 19486 264573412 CENTRALIZED MANAGEMENT AND DEVELOPMENT SERVICES PA 501(C)(3) 11B, II ACTS RETIREMENT SERVICES INC 0 HERON POINT OF CHESTERTOWN INC 375 MORRIS ROAD WEST POINT PA 19486 521530598 CONTINUING CARE RETIREMENT COMMUNITY MD 501(C)(3) 9 ACTS ACQUISITION COMPANY LLC 0 PUMH HOME HEALTH CARE INC 375 MORRIS ROAD WEST POINT PA 19486 510347212 HOSPICE AND HOME HEALTH SERVICES DE 501(C)(3) 9 PENINSULA UNITED METHODIST HOMES INC 0 VILLAGE NURSING CARE INC 375 MORRIS ROAD WEST POINT PA 19486 582643482 HOME HEALTH SERVICE AGENCY GA N/A C 0 0 0 1 0 0 0 0 0 0 1 0 0 1 1 0 1 1 0 0