2025-11-04T13:15:44-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2024-01-01 530128590 INGLESIDE PRESBYTERIAN RETIREMENT COMMUNITY INC INGL 2023638310 702 KING FARM ROAD STE 510 ROCKVILLE MD 20850 LYNN O'CONNOR PRESIDENT/CEO 2023638310 2025-10-29 1 0 X KERRI N BOGDA P00760402 7177404863 2025-10-29 2024 2025-03-06 01:10:19Z X INGLESIDE AT ROCK CREEK LYNN O'CONNOR 702 KING FARM ROAD STE 510 ROCKVILLE MD 20850 51797938 0 X WWW.INGLESIDEONLINE.ORG X 1906 DC PROVIDE QUALITY CONTINUING CARE SERVICES TO OLDER ADULTS IN A PRESBYTERIAN-AFFILIATED ORGANIZATION. 15 15 326 15 0 0 1212000 1780686 33111697 35013522 899681 1140441 1159180 649664 36382558 38584313 0 0 0 0 13747041 13701858 0 0 0 28188550 29938461 41935591 43640319 -5553033 -5056006 264160795 257008690 322395225 316105300 -58234430 -59096610 X THE FILING ORGANIZATION ADHERES TO ITS PARENT'S MISSION AS STATED: WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES INC. WILL EXCEL IN PROVIDING DISTINCTIVE AND SUSTAINABLE RESIDENTIAL SETTINGS WHERE ACTIVE SENIORS LIVE IN VIBRANT, CARING, AND SPIRITUALLY RICH COMMUNITIES, AND WHERE THEY CAN RELY ON CONTINUING WELLNESS AND HEALTHCARE SERVICES FOR THEMSELVES AND THEIR NEIGHBORS. 0 0 37814287 35013522 THE INGLESIDE PRESBYTERIAN RETIREMENT COMMUNITY, INC., DBA: INGLESIDE AT ROCK CREEK (IRC) THROUGH ITS GOVERNANCE, MANAGEMENT AND RESIDENTS, IS A LICENSED CONTINUING CARE RETIREMENT COMMUNITY (CCRC). INGLESIDE AT ROCK CREEK HAS A DEEP UNDERSTANDING OF THE CHANGING NEEDS THAT SOMETIMES ACCOMPANY RESIDENTS AS THEY AGE. AS A CCRC, WE OFFER INDEPENDENT, ADULT DAY, ASSISTED LIVING, MEMORY SUPPORT ASSISTED LIVING, AND NURSING CARE TO MEET ALL OF OUR RESIDENTS' NEEDS.LOCATED IN WASHINGTON DC, THE COMMUNITY CONSISTS OF 233 INDEPENDENT LIVING UNITS, 21 ASSISTED LIVING UNITS, 32 MEMORY SUPPORT ASSISTED LIVING UNITS, AND 34 NURSING HOME BEDS.WITH THE SUPPORT OF THE INGLESIDE RESIDENT SUPPORTING FUND, NO RESIDENT HAS EVER BEEN ASKED TO LEAVE AS A RESULT OF OUTLIVING HIS OR HER RESOURCES. IN PARTICULAR, THE CORPORATION EXTENDS CHARITY CARE AND OTHER SUPPORT TO RESIDENTS WHO MEET CERTAIN CRITERIA UNDER ITS BENEVOLENT CARE POLICY, WHICH APPLIES TO ALL LEVELS OF CARE. THOSE WHO ARE UNABLE TO PAY FOR SERVICES RECEIVE THEM AS NEEDED AND WHEN APPROPRIATE, WITHOUT CHARGE OR AT AMOUNTS LESS THAN ESTABLISHED RATES. IN AN EFFORT TO ENSURE THE GREATEST MOBILITY FOR ALL RESIDENTS, A WHEELCHAIR ACCESSIBLE BUS AND VAN ARE PROVIDED TO ENABLE EVERYONE TO GO ON OUTINGS. IMPORTANT TO THE SPIRITUAL CARE OF OUR RESIDENTS, IRC OFFERS BEREAVEMENT AND SUPPORT COUNSELING FOR FAMILIES AND REFERRAL SERVICES. IT ALSO PROVIDES ACCESS TO SERVICES IN A VARIETY OF FAITHS AND WEEKLY MEDITATION. IRC WORKS DAILY TO OBTAIN THE HIGHEST DEGREE OF RESIDENT SATISFACTION, INCLUDING PROMOTING THE INDIVIDUALITY OF OUR RESIDENTS. WE STRIVE TO FACILITATE AN ENVIRONMENT OF OPEN COMMUNICATION, ENCOURAGING RESIDENT PARTICIPATION IN ACTIVITIES AND PROVIDING US WITH INPUT ON THE DAILY OPERATIONS OF IRC. THE FUNCTION, MAINTENANCE AND APPEARANCE OF OUR FACILITIES ARE OF THE HIGHEST IMPORTANCE. VOLUNTEERS ARE ESSENTIAL TO FULFILLING OUR MISSION. WE ARE GOVERNED BY A VOLUNTEER, COMMUNITY-BASED BOARD OF DIRECTORS. RESIDENTS FROM ALL OVER IRC VOLUNTEER THEIR SERVICES TO ASSIST OTHER RESIDENTS AND TO PROVIDE THE SPECIAL ONE-ON-ONE FRIENDSHIP THAT STAFF CANNOT. RESIDENTS, FAMILY MEMBERS, AND OUTSIDE VOLUNTEERS CONTRIBUTE COUNTLESS HOURS TO ASSIST WITH SPECIAL FUNCTIONS AND TO PROVIDE FELLOWSHIP TO RESIDENTS, ESPECIALLY THOSE WITH COGNITIVE IMPAIRMENTS. THE GOOD WORKS OF IRC EXTEND BEYOND OUR WALLS AS WELL. FOR EXAMPLE, OUR INTERESTS IN THE OUTSIDE COMMUNITY INCLUDE EXPANDING MEDICAL SERVICES TO ALLOW COMMUNITY MEMBERS GREATER ACCESS TO PRIMARY CARE PHYSICIANS. WE ALSO OFFER COMMUNITY MEMBERS THE OPPORTUNITY TO PARTICIPATE IN IRC'S "ADULT DAYCARE" PROGRAM, AND MANY RESIDENTS ACTIVELY PARTICIPATE IN CHARITABLE ACTIVITIES IN THE LOCAL COMMUNITY. OTHER COMMUNITY CONTRIBUTIONS INCLUDE PROVIDING MEETNG SPACE FOR CHILDREN'S GROUPS AND CHOIRS TO PRACTICE; RESIDENTS' FAMILY MEMBERS MAY ALSO USE OUR MEETING SPACES. 37814287 1 1 0 1 0 0 0 0 1 1 1 0 0 1 1 1 1 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 0 1 0 0 0 1 33 0 326 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 DC X X AMANDA MASSETTI CONTROLLER 3014072067 702 KING FARM ROAD STE 510 ROCKVILLE MD 20850 NANCY KUHN CHAIR 1.20 4.80 X X 0 0 0 STEVEN WAGNER VICE CHAIRMAN 1.20 4.80 X X 0 0 0 JENNIFER CHANDLER HAUGE SECRETARY 1.20 4.80 X X 0 0 0 ROBERT BREMNER DIRECTOR 0.80 3.20 X 0 0 0 PEGGY CECCHINE DIRECTOR 0.80 4.00 X 0 0 0 SALLY COX DIRECTOR 0.80 3.20 X 0 0 0 HOWARD GLECKMAN DIRECTOR 0.80 3.20 X 0 0 0 GREGG JOHNSON DIRECTOR 0.80 3.20 X 0 0 0 RUTH KATZ DIRECTOR 0.80 3.20 X 0 0 0 JOHN KREUTZER DIRECTOR 0.80 3.20 X 0 0 0 PHILLIP MAGIDSON DIRECTOR 0.80 3.20 X 0 0 0 JAY NEWTON-SMALL DIRECTOR 0.80 3.20 X 0 0 0 LYNN O'CONNOR PRESIDENT/CEO 8.00 47.00 X 0 638176 36488 DOUGLAS MYERS PRESIDENT/CEO 8.00 47.00 X 0 410497 38358 CHRISTINE PODLES CHIEF OPERATING OFFICER 8.00 47.00 X 0 333731 10430 TRACI ALLEY CHIEF HR OFFICER 8.00 47.00 X 0 325167 23832 DUSANKA DELOVSKA-TRAJKOVA CHIEF INFORMATION OFFICER 8.00 47.00 X 0 259452 20299 JAMES SPENCER CFO & CHIEF GROWTH OFFICER 8.00 47.00 X 0 614084 0 JASON S BASILE EXECUTIVE DIRECTOR 40.00 0.00 X 265034 0 17523 ARVETTA HART REGISTERED NURSE 40.00 0.00 X 163964 0 14055 KENNETH N NJOKU LICENSED PRACTICAL NURSE 40.00 0.00 X 155280 0 13815 ALOZIE NWOGU SUPERVISOR - HOURLY 40.00 0.00 X 154672 0 8692 STEVEN H NOEL DIRECTOR 40.00 0.00 X 144384 0 8882 KADIE SAIDU LIXWNAWS PRACTICAL NURSE 40.00 0.00 X 125559 0 18916 1008893 2581107 211290 11 0 1 0 SODEXO INC AND AFFILIATES PO BOX 102289 ATLANTA GA 303682289 CONTRACTED DINING & HOUSEKEEPING SERVICE 3087986 RAND CONSTRUCTION CORPORATION 1029 NORTH ROYAL STREET ALEXANDRIA VA 22314 KITCHEN RENNOVATION SERVICES 1368850 CLI PAINTING PO BOX 2163 FAIRFAX VA 22031 UNIT RENOVATIONS & CUSTOMIZATIONS 1236986 UNIDINE CORPORATION PO BOX 102289 ATLANTA GA 303682289 CONTRACTED DINING & HOUSEKEEPING SERVICE 757070 FLAGSHIP REHABILITATION 157 BALTIMORE STREET CUMBERLAND MD 21502 THERAPY SERVICES 755911 28 1776747 3939 1780686 RESIDENT REVENUE 623000 35013522 35013522 35013522 1106894 1106894 313823 313823 81951 75121 6830 6830 6830 12858228 12258002 880502 600226 -880502 -280276 -280276 OTHER INCOME 623000 235240 235240 RESIDENT UPGRADES 623000 223762 223762 GUEST ROOM/GUEST MEALS 623000 108381 108381 75451 75451 642834 38584313 35013522 0 1790105 X 275223 244874 30349 11255339 10014196 1241143 147449 109702 37747 1089557 948800 140757 934290 868324 65966 1991386 1991386 96489 96489 51857 51857 149 149 39870 39870 6187900 4963390 1224510 257159 257159 310169 167324 142845 151120 151120 7533053 7533053 26920 26920 9135 1963 7172 175382 175382 9704503 9704503 255679 255679 DIETARY EXPENSES 1908373 1908373 THERAPY EXPENSES 357026 357026 STATE NH ASSESSMENT TAX 329860 329860 MEDICAL SUPPLIES 280724 280724 271707 179873 91834 43640319 37814287 5826032 0 114414 68405 4195558 1312437 38648 39772 1015537 828701 82456 730817 765177 263274203 64274365 204336035 198999838 40197522 38911596 13532264 16000308 264160795 257008690 4677726 4260643 27380142 27463838 100223861 98688178 123116 71663 189990380 185620978 322395225 316105300 X -71625232 -74696091 13390802 15599481 -58234430 -59096610 264160795 257008690 X -5056006 799757 3394069 X 0 1 X 1 0 X 1786723 901878 449643 1212000 1780686 6130930 21824086 27703363 32209670 33111697 35013522 149862338 1356459 1309416 427160 1120906 407594 4621535 24967268 29914657 33086473 35444603 37201802 160614803 0 0 0 160614803 631157 667864 784652 1224663 1502668 4811004 631157 667864 784652 1224663 1502668 4811004 9310 25056 26835 13181 235240 309622 25607735 30607577 33897960 36682447 38939710 165735429 0.96910 0.97220 0.02900 0.02720 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 9,310. 2021 AMOUNT: $ 25,056. 2022 AMOUNT: $ 26,835. 2023 AMOUNT: $ 13,181. 2024 AMOUNT: $ 235,240. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 149 149 0 PART II-B, LINE 1: THE FILING ORGANIZATION IS A MEMBER OF VARIOUS ORGANIZATIONS THAT SUPPORT SENIOR LIVING COMMUNITIES. A PORTION OF THE DUES PAID TO THESE ORGANIZATIONS IS ALLOCATED TO LOBBYING EXPENSES. 0 1 X 2533300 1319652 285792 181693 3957051 2392058 1545 203512 63815 2533300 918452 1488243 7106 21743 2392058 871230 47222 918452 847938 23292 871230 0.00000 0.92000 0.08000 0 1 1 2527443 2527443 239715292 59271932 180443360 6681742 3384822 3296920 14349726 1617611 12732115 198999838 OTHER ASSETS 23598 BENEFICIAL INTEREST IN PERPETUAL TRUST 793052 INTEREST IN NET ASSETS OF FOUNDATION 14766657 DUE FROM AFFILIATES 417001 16000308 PRIORITY DEPOSITS 3213376 REFUNDABLE ENTRANCE FEES 178093639 DUE TO AFFILIATES 529826 REFUNDABLE ADVANCES 3784137 185620978 X 42813390 799757 3354199 4153956 38659434 -75121 -75121 38584313 43675570 75121 75121 43600449 39870 39870 43640319 PART IV, LINE 2B: THE ORGANIZATION USES THE SERVICES PROVIDED BY THE COMPANY NATIONAL DATACARE. RESIDENTS SIGN UP FOR THE SERVICE, THROUGH WHICH THE RESIDENT'S INCOME IS AUTOMATICALLY DEPOSITED TO A DESIGNATED ACCOUNT. THE ORGANIZATION THEN PAYS BILLS FOR THE RESIDENT FROM THE DEPOSITED FUNDS. ANY BALANCE IS AVAILABLE TO THE RESIDENT TO ACCESS IN WHICH CASE THE ORGANIZATION WILL PROVIDE THE FUNDS TO THE RESIDENT. PART V, LINE 4: THERE ARE TWO ENDOWMENTS THAT SPECIFICALLY SUPPORT IRC RESIDENTS. THE FIRST IS REFLECTED ABOVE AND IS FOR RESIDENTS WHOSE FUNDS HAVE BEEN DEPLETED. THE SECOND ENDOWMENT RESIDES IN THE WESTMINSTER INGLESIDE PRESBYTERIAN FOUNDATION. INCOME GENERATED FROM THE IRC ENDOWMENT FUNDS IS USED TOWARD THE RESIDENT SUPPORTING FUND FOR THE RESIDENTS OF THE INGLESIDE PRESBYTERIAN RETIREMENT COMMUNITY, INC. THE FUNDS SUPPORT RESIDENTS WHO HAVE EXHAUSTED THEIR RESOURCES. PART X, LINE 2: THE ORGANIZATION FOLLOWS THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARD FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS AND PRESCRIBES 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 HAS BEEN MET. THE STANDARD ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES AND DISCLOSURE. MANAGEMENT HAS DETERMINED THAT THIS STANDARD DOES NOT HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: INCREASE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS 67,647. CHANGE IN NET ASSETS OF THE FOUNDATION 2,447,233. INVESTMENT FEES -39,870. DISTRIBUTION OF PERPETUAL TRUST -15,137. GAIN ON CHARITABLE GIFT ANNUITY 894,326. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -75,121. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 75,121. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES 39,870. 0 1 0 0 0 0 0 1 0 LYNN O'CONNOR PRESIDENT/CEO 0 473150 0 165000 0 26 0 32108 0 4380 0 674664 0 0 JAMES SPENCER CFO & CHIEF GROWTH OFFICER 0 437500 0 169946 0 6638 0 0 0 0 0 614084 0 0 DOUGLAS MYERS PRESIDENT/CEO 0 323620 0 86851 0 26 0 9150 0 29208 0 448855 0 0 TRACI ALLEY CHIEF HR OFFICER 0 241146 0 83995 0 26 0 8993 0 14839 0 348999 0 0 CHRISTINE PODLES CHIEF OPERATING OFFICER 0 270631 0 63074 0 26 0 9150 0 1280 0 344161 0 0 JASON S BASILE EXECUTIVE DIRECTOR 244008 0 21000 0 26 0 8424 0 9099 0 282557 0 0 0 DUSANKA DELOVSKA-TRAJKOVA CHIEF INFORMATION OFFICER 0 188073 0 71379 0 0 0 3800 0 16499 0 279751 0 0 ARVETTA HART REGISTERED NURSE 163937 0 0 0 27 0 5245 0 8810 0 178019 0 0 0 KENNETH N NJOKU LICENSED PRACTICAL NURSE 155280 0 0 0 0 0 5005 0 8810 0 169095 0 0 0 ALOZIE NWOGU SUPERVISOR - HOURLY 154645 0 0 0 27 0 0 0 8692 0 163364 0 0 0 STEVEN H NOEL DIRECTOR 108507 0 35850 0 27 0 0 0 8882 0 153266 0 0 0 PART I, LINE 3 THE CEO AND KEY EMPLOYEES ARE PAID BY A RELATED ORGANIZATION. COMPENSATION IS DETERMINED BY A COMPENSATION COMMITTEE, AN INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEYS OR STUDIES, AND APPROVAL BY THE BOARD'S COMPENSATION COMMITTEE. PART I, LINE 4B LYNN O'CONNOR PARTICIPATED IN A NON-QUALIFIED DEFERRED COMPENSATION PLAN FOR WHICH $22,958 WAS CONTRIBUTED IN 2024. PART I, LINE 7 EXECUTIVE LYNN O'CONNOR, THE PRESIDENT AND CEO, CAN RECEIVE A BONUS AT THE DISCRETION OF THE BOARD OF DIRECTORS. THE BONUS IS BASED ON SET GOALS SUCH AS THE COMMUNITIES ACHIEVING THEIR BOND COVENANTS. OTHER OFFICERS AND KEY EMPLOYEES CAN ALSO RECEIVE BONUSES BASED UPON A SIMILAR SET OF GOALS. A DISTRICT OF COLUMBIA 536001131 25483VSG0 2017-08-04 190095000 CAPITAL IMPROVEMENTS 0 0 0 A 86530000 187746960 7134664 20254110 4749473 155546950 2020 0 0 1 1 A 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 1 0 0 0 1 A 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: DISTRICT OF COLUMBIA DATE THE REBATE COMPUTATION WAS PERFORMED: 08/04/2022 SCHEDULE K, BOND ISSUE B THE FACE VALUE OF BOND ISSUE B, AS REPORTED ON PART I, LINE B, COLUMN (E) IS NOT EQUAL TO PART II, LINE 3 DUE TO THE BOND ISSUE BEING OFFERED AT A DISCOUNT. FORM 990, PART VI, SECTION A, LINE 1A AT TIMES, THE BOARD WILL DELEGATE AUTHORITY TO THE EXECUTIVE COMMITTEE, USUALLY IF THE BOARD IS UNABLE TO MEET AS A WHOLE. THE EXECUTIVE COMMITTEE IS COMPRISED OF THE CHAIR, VICE CHAIR, CHAIR EMERITUS, PRESIDENT/CEO, SECRETARY AND TREASURER. ALL ARE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 6 WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES, INC. (45-3825159) IS THE SOLE MEMBER OF THE FILING ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF THE PARENT, WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES, INC. (45-3825159), HOLDS THE POWER TO ELECT, APPOINT, AND REMOVE MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS. THE RESIDENTS OF THE COMMUNITY MAY ELECT ONE RESIDENT REPRESENTATIVE TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES, INC. THE PARENT ORGANIZATION, HAS THE POWER TO ACT ON BEHALF OF THE ORGANIZATION AS WELL AS THE POWER TO DEFINE THE MISSION, POLICIES, AND RETAINING, EVALUATING, AND SETTING COMPENSATION FOR THE PRESIDENT/CEO. THE AUTHORITY FOR SETTING THE COMPENSATION FOR THE PRESIDENT/CEO RESTS WITH THE EXECUTIVE COMMITTEE OF THE PARENT ORGANIZATION'S BOARD. IT ALSO HAS THE RIGHT TO DELEGATE ANY OF ITS POWERS TO THE OFFICERS OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE INITIAL REVIEW IS PERFORMED BY THE PRESIDENT, CHIEF FINANCIAL OFFICER, AND CONTROLLER. ONCE THE MANAGEMENT TEAM APPROVES THE DRAFT, ALL BOARD MEMBERS RECEIVE A COPY OF THE RETURN FOR REVIEW. BOARD MEMBERS MAY DISCUSS CORRECTIONS, REVISIONS, AND QUESTIONS WITH MANAGEMENT. SUBSEQUENT TO BOARD REVIEW THE RETURN IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE WRITTEN CONFLICT OF INTEREST POLICY STATES THAT DIRECTORS, OFFICERS, AND ALL EMPLOYEES ANNUALLY, OR AT ANY TIME THAT A SITUATION ARISES, DECLARE CONFLICTS OF INTEREST. NOT ONLY ACTUAL CONFLICTS BUT TRANSACTIONS FROM WHICH A CONFLICT MAY APPEAR TO EXIST ARE TO BE DISCLOSED TO THE BOARD CHAIR OR THE FOUNDATION DIRECTOR. THE BOARD CHAIRMAN, DIRECTOR, AND PRESIDENT/CEO OF THE ORGANIZATION MONITOR CONFLICT DISCLOSURES. ANY DIRECTOR OR OFFICER FOR WHICH A CONFLICT MAY BE INVOLVED IS EXPECTED TO REMAIN REMOVED FROM ANY DISCUSSIONS OR DECISION-MAKING RELATED TO THE CONFLICT. BUSINESS AND FAMILY RELATIONSHIPS ARE SPECIFICALLY MENTIONED IN THE CONFLICT OF INTEREST STATEMENT AS PART OF THE DUE DILIGENCE THE ORGANIZATION FOLLOWS TO ENSURE CONFLICTS ARE HANDLED IN AN ETHICAL MANNER. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF THE ORGANIZATIONS' GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE KEPT IN THE LIBRARIES AT EACH COMMUNITY. THEY ARE ALSO AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 4,806,321. MANAGEMENT AND GENERAL EXPENSES 1,224,510. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,030,831. CONSULTANTS: PROGRAM SERVICE EXPENSES 33,947. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 33,947. MAINTENANCE SERVICES: PROGRAM SERVICE EXPENSES 123,122. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 123,122. FORM 990, PART XI, LINE 9: CHANGE IN NET ASSETS OF FOUNDATION 2,447,233. INCREASE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS 67,647. DISTRIBUTION OF PERPETUAL TRUST -15,137. GAIN ON CHARITABLE GIFT ANNUITY 894,326. WESTMINSTER INGLESIDE PRESBYTERIAN FOUNDATION 702 KING FARM ROAD STE 510 ROCKVILLE MD 20850 541949766 SUPPORTING ORGANIZATION VA 501(C)(3) LINE 12A, I WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES INC 0 WESTMINSTER PRESBYTERIAN RETIREMENT COMMUNITY 12191 CLIPPER DRIVE NO 101 LAKE RIDGE VA 22192 521654803 RESIDENTIAL HEALTH CARE VA 501(C)(3) LINE 10 WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES INC 0 KING FARM PRESBYTERIAN RETIREMENT COMMUNITY 701 KING FARM BLVD ROCKVILLE MD 20850 202004162 RESIDENTIAL HEALTH CARE MD 501(C)(3) LINE 10 WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES INC 0 WESTMINSTER INGLESIDE KING FARM RETIREMENT COMMUNITIES INC 702 KING FARM ROAD STE 510 ROCKVILLE MD 20850 453825159 SUPPORTING ORGANIZATION VA 501(C)(3) LINE 12B, II N/A 0 INGLESIDE AT HOME INC 702 KING FARM ROAD STE 510 ROCKVILLE MD 20850 474127765 HOME CARE SERVICES VA 501(C)(3) LINE 10 WESTMINSTER INGLESIDE KING FARM PRESBYTERIAN RETIREMENT COMMUNITIES INC 0 THE WESTMINSTER INGLESIDE GROUP LLC 702 KING FARM BLVD STE 510 ROCKVILLE MD 20850 474479605 MANAGEMENT SVC. DE N/A C 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 1 1 1 0 0