2025-12-08T12:18:44-06:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 1301 W 22ND ST SUITE 1100 OAK BROOK IL 60523 990 2024-07-01 362167948 WASHINGTON AND JANE SMITH COMMUNITY - BEVERLY WASH 7734747300 2320 WEST 113TH PLACE CHICAGO IL 60643 RAY MARNERIS CFO 7734747350 2025-12-04 1 0 CHAD D KUNZE CPA P00639380 6305738600 2025-12-01 2024 2025-03-06 01:10:19Z SMITH VILLAGE RAYMOND MARNERIS 2320 WEST 113TH PLACE CHICAGO IL 60643 31637762 0 1 X WWW.SMITHVILLAGE.ORG X 1926 IL THE MISSION OF WASHINGTON AND JANE SMITH COMMUNITY - BEVERLY IS TO ENRICH THE (SEE SCHEDULE O) LIVES OF SENIOR ADULTS BY OFFERING THOUGHTFUL INNOVATIONS IN SERVICES FOR A VARIETY OF LIFESTYLES. 7 7 280 157 0 0 1988837 248702 23959388 25317720 582542 654879 387270 479706 26918037 26701007 455547 12809 0 0 8166874 8444242 0 0 0 19657013 19152951 28279434 27610002 -1361397 -908995 75041234 72419060 78545811 77923110 -3504577 -5504050 X WASHINGTON AND JANE SMITH COMMUNITY - BEVERLY WAS INCORPORATED FOR THE CHARITABLE PURPOSE OF PROVIDING INDEPENDENT LIVING, ASSISTED LIVING, AND NURSING CARE SERVICES TO MEN AND WOMEN THROUGH THE OPERATION OF A CONTINUING CARE RETIREMENT COMMUNITY. (SEE SCHEDULE O) LOCATED IN CHICAGO, ILLINOIS. WITHIN THE COMMUNITY, WASHINGTON AND JANE SMITH COMMUNITY - BEVERLY OPERATES A 149 INDEPENDENT LIVING UNITS, 82 BED ASSISTED LIVING, AND 78 BED SKILLED NURSING FACILITY LICENSED BY THE ILLINOIS DEPARTMENT OF PUBLIC HEALTH (IDPH). ALL 100 SKILLED NURSING BEDS ARE CERTIFIED FOR PARTICIPATION IN THE MEDICARE AND MEDICAID PROGRAMS. WASHINGTON AND JANE SMITH COMMUNITY - BEVERLY IS SUBJECT TO PERIODIC REGULATORY INSPECTIONS PERFORMED BY IDPH. 0 0 11734639 11927297 THE ORGANIZATION PROVIDES RETIREMENT HOUSING AND HEALTH CARE SERVICES TO SENIOR ADULTS IN A CONTINUING CARE RETIREMENT COMMUNITY SETTING. WASHINGTON AND JANE SMITH COMMUNITY - BEVERLY OPERATES A 78 BED SKILLED NURSING CARE UNIT. SERVICES PROVIDED INCLUDE 24-HOUR NURSING CARE AND REHABILITATION SERVICES. WASHINGTON AND JANE SMITH COMMUNITY - BEVERLY IS LICENSED FOR AND ACCEPTS BOTH MEDICARE AND MEDICAID AS SUPPLEMENTARY PAYMENT SOURCES. CONTRACTUAL ARRANGEMENTS UNDER THESE PROGRAMS DO NOT ALWAY PROVIDE FOR COVERAGE FOR ALL COST OF SERVICES. DURING THE YEAR, THE ORGANIZATION PROVIDED $333,302 IN CHARITABLE SERVICES TO RESIDENTS IN SKILLED NURSING. THE COMMUNITY ALSO PROVIDED $139,740 IN HEALTH CARE DISCOUNTS TO ITS RESIDENTS. 8006588 12809 7868538 THE ORGANIZATION PROVIDES RETIREMENT HOUSING AND HEALTH CARE SERVICES TO SENIORS AGED 62 AND OLDER IN A CONTINUING CARE RETIREMENT COMMUNITY SETTING. WITHIN THE COMMUNITY, WASHINGTON AND JANE SMITH COMMUNITY - BEVERLY OPERATES 149 INDEPENDENT LIVING APARTMENTS. WASHINGTON AND JANE SMITH COMMUNITY - BEVERLY BEGAN OPERATION OF THESE UNITS IN NOVEMBER 2007. RESIDENTS RECEIVE DISCOUNTED SERVICES IN HEALTHCARE SHOULD THEY REQUIRE TRANSITION TO ASSISTED LIVING OR INTO SKILLED CARE. RESIDENTS WHO OUTLIVE THEIR FINANCIAL RESOURCES CAN APPLY FOR SUPPORT THROUGH THE CHARITABLE CARE FUNDS OF WASHINGTON AND JANE SMITH COMMUNITY - BEVERLY. DURING THE YEAR, THE ORGANIZATION PROVIDED $12,809 IN CHARITABLE SERVICES TO RESIDENTS IN INDEPENDENT LIVING. 5781654 5521884 THE ORGANIZATION PROVIDES RETIREMENT HOUSING AND HEALTH CARE SERVICES TO SENIORS AGED 55 AND OLDER IN A CONTINUING CARE RETIREMENT COMMUNITY SETTING. WASHINGTON AND JANE SMITH COMMUNITY - BEVERLY OPERATES A 82 UNIT ASSISTED LIVING CENTER. SERVICES INCLUDE PROVISION OF ASSISTANCE TO INDIVIDUALS WHO CAN NO LONGER LIVE INDEPENDENTLY AND NEED ASSISTANCE WITH AT LEAST THREE ACTIVITIES OF DAILY LIVING SUCH AS EATING, BATHING, DRESSING, MEDICATIONS, ETC. INDIVIDUALS RESIDING IN ASSISTED LIVING WHO HAVE OUTLIVED THEIR FINANCIAL RESOURCES ARE FURTHER SUPPORTED BY THE CHARITABLE CARE FUNDS OF WASHINGTON AND JANE SMITH COMMUNITY - BEVERLY. DURING THE YEAR $68,176 IN CHARITABLE SERVICES WERE PROVIDED TO RESIDENTS IN ASSISTED LIVING. THE COMMUNITY ALSO PROVIDED $208,819 IN HEALTH CARE DISCOUNTS TO ITS RESIDENTS. 316683 DINING SERVICES, SALON INCOME, RESIDENT TRANSPORTATION, GUEST ROOM CHARGES, PARKING, ETC. 316683 25522881 1 1 0 1 0 0 0 0 1 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 23 0 1 280 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X X RAYMOND MARNERIS 7734747350 2320 W 113TH PLACE CHICAGO IL 60643 ALICE KEANE CHAIR 1.00 1.00 X X 0 0 0 BRIAN PIEJKO VICE CHAIR 1.00 1.00 X X 0 0 0 JOHN SIEGEL TRUSTEE 1.00 1.00 X 0 0 0 MICHEL STANTON TRUSTEE 1.00 2.00 X 0 0 0 ANN HASKINS TRUSTEE 1.00 4.00 X 0 0 0 TIM KELLEHER TRUSTEE 1.00 1.00 X 0 0 0 WILLIAM WADELL TRUSTEE 1.00 1.00 X 0 0 0 JAMES SCHMITT CHIEF INFOMATION OFFICER 12.00 37.50 X 0 183927 33203 RAYMOND MARNERIS TREASURER/CFO 12.00 37.50 X 0 215462 26634 KEVIN MCGEE PRESIDENT/CEO 12.00 37.50 X 0 233636 35427 MARTI JATIS EXECUTIVE DIRECTOR 37.50 X 163092 0 25425 RICARDO RAMOS DIRECTOR OF NURSING 37.50 X 120499 0 13334 283591 633025 134023 9 0 1 0 MORRISON MANAGEMENT SPECIALIST PO BOX 102289 ATLANTA GA 30268 DINING SERVICES 2363881 SHIFTKEY LLC PO BOX 735913 DALLAS TX 75373 NURSE AGENCY 1156302 FUNCTIONAL PATHWAYS 10133 SHERILL BLVD SUITE 200 KNOXVILLE TN 37932 REHABILITATION SERVICES 902215 DAVIS HARRISON DION 333 N MICHIGAN AVENUE CHICAGO IL 60601 MARKETING SERVICES 377327 SYMBRIA RX SERVICES LLC 28100 TORCH PARKWAY WARRENVILLE IL 60555 PHARMACY SERVICES 277793 10 248702 248702 NURSING CARE SERVICES 623000 11334998 11334998 INDEPENDENT LIVING SERVICES 623000 5838922 5838922 ASSISTED LIVING SERVCES 623000 5411986 5411986 ENTRANCE FEES RECOGNIZED 623000 2033498 2033498 ANCILLARY SERVICES 623000 698316 698316 25317720 376313 376313 163024 0 163024 163024 163024 5215321 4936755 278566 278566 278566 MISCELLANEOUS 459900 316682 316682 316682 26701007 25634402 0 817903 X 12809 12809 6936298 6936298 95930 95930 860372 860372 551642 551642 1926668 1926668 12410 12410 88815 88815 8777 8777 5762324 5762324 431753 423782 7971 248543 193653 54890 213378 213378 1823019 1823019 5921 5921 8047 8047 1809730 1809730 3051551 3051551 2878006 2878006 636938 636938 TAXES AND FEES 247071 247071 27610002 25522881 2087121 0 540 1038 1110172 1760473 3399829 2999418 114218 93418 94147042 39734496 56812056 54412546 7849666 8610200 5754753 4541967 75041234 72419060 2772179 3653256 977146 943449 47670162 46475219 297509 160205 26828815 26690981 78545811 77923110 X -3504577 -5504050 -3504577 -5504050 75041234 72419060 X -908995 239820 -1330298 X X 0 1 X 1 0 X 850519 854049 1118284 221288 248702 3292842 15734481 15057829 20453776 23959388 25317720 100523194 16585000 15911878 21572060 24180676 25566422 103816036 311563 336023 371029 367686 330288 1716589 0 311563 336023 371029 367686 330288 1716589 102099447 517524 424597 397457 137349 376313 1853240 517524 424597 397457 137349 376313 1853240 12561 184763 256726 223904 316682 994636 17115085 16521238 22226243 24541929 26259417 106663912 0.95720 0.89000 0.01740 0.01900 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2020 AMOUNT: $ 12,561. 2021 AMOUNT: $ 184,763. 2022 AMOUNT: $ 256,726. 2023 AMOUNT: $ 223,904. 2024 AMOUNT: $ 316,682. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 1410 1410 0 PART II-B, LINE 1: THE EXPENSES DETAILED ABOVE REPRESENTS AN ALLOCATION OF MEMBERSHIP DUES TO LEADING AGE ILLINOIS (TRADE ASSOCIATION) 0 1 X 17588584 17800 2115746 19722130 15636259 51015 1901310 17588584 14734693 1609687 708121 15636259 17636806 -2259944 642169 14734693 13811961 4431860 607015 17636806 0.05000 0.95000 0 1 1 2222867 2222867 88405501 37611387 50794114 3356646 1985395 1371251 162028 137714 24314 54412546 FAIR VALUE INTEREST RATE SWAP 1121477 BOND ESCROW - ONB SERIES 2019 COLLATERAL ACCOUNT 3420490 4541967 REFUNDABLE RESERVATION DEPOSITS 969601 REFUNDABLE ENTRANCE FEES 22867808 DUE TO AFFILIATES 2853572 26690981 X 26928018 239820 239820 26688198 12809 12809 26701007 27597193 0 27597193 12809 12809 27610002 PART IV, LINE 2B: RESIDENTS CAN ELECT TO USE THE ORGANIZATION FOR THE MANAGEMENT OF THEIR FUNDS THROUGH THE RESIDENT TRUST ACCOUNTS. THERE IS NO UPPER LIMIT ON AMOUNTS THAT CAN BE ACCEPTED. RESIDENTS AUTHORIZE THE ORGANIZATION TO UTILIZE THEIR FUNDS TO PAY FOR ITEMS AS NEEDED. ALL FUNDS ARE HELD SEPARATELY FROM CORPORATE FUNDS, BUT COMMINGLED WITH OTHER RESIDENTS' FUNDS. INTEREST IS PAID ON A PASS-THROUGH BASIS FROM BANKING INSTITUTIONS. NO ADDITIONAL FEES ARE INCURRED FOR RESIDENTS TO UTILIZE THIS TRUST FUND ARRANGEMENT. PART V, LINE 4: THE ENDOWMENT FUND IS HELD BY WASHINGTON AND JANE SMITH HOME, A RELATED TAX-EXEMPT ORGANIZATION. WASHINGTON AND JANE SMITH HOME DISBURSES FUNDS AS NEEDED WITHIN THE GUIDELINES OF THE ENDOWMENT FUND. THE EARNINGS ON THE ASSETS OF THE ENDOWMENT FUND HAVE BEEN DESIGNATED TO SUPPORT THE CHARITABLE CARE ACTIVITIES OF WASHINGTON AND JANE SMITH COMMUNITY - BEVERLY. PART X, LINE 2: THE ORGANIZATION QUALIFIES AS A TAX-EXEMPT CORPORATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE IRC. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL OPEN YEARS COULD BE SUBJECT TO REVIEW BY THE INTERNAL REVENUE SERVICE (IRS). PART XI, LINE 4B - OTHER ADJUSTMENTS: CHARITABLE CARE 12,809. PART XII, LINE 4B - OTHER ADJUSTMENTS: CHARITABLE CARE 12,809. 1 CHARITABLE CARE 16 12809 PART I, LINE 2: THE ORGANIZATION'S CHARITABLE SUPPORT PROGRAM HAS TWO COMPONENTS. IN SEVERAL INSTANCES, THE ORGANIZATION HAS AGREED TO PROVIDE A FIXED AMOUNT PER MONTH IN CHARITABLE SUPPORT WITH THE EXPECTATION THAT THE INDIVIDUAL IS THEN RESPONSIBLE FOR THE BALANCE OF THEIR MONTHLY BILL. THE SECOND COMPONENT DESIGN IS WHEN AN INDIVIDUAL HAS ESSENTIALLY RUN OUT OF ASSETS AND THE ORGANIZATION CONTINUES TO PROVIDE ALL THE REQUIRED SERVICES WITH CHARITABLE CARE. X X X 0 0 0 0 0 0 0 0 0 KEVIN MCGEE PRESIDENT/CEO 0 219851 0 13785 0 0 0 9814 0 25613 0 269063 0 0 RAYMOND MARNERIS TREASURER/CFO 0 202902 0 12560 0 0 0 8786 0 17848 0 242096 0 0 JAMES SCHMITT CHIEF INFOMATION OFFICER 0 175408 0 8519 0 0 0 7590 0 25613 0 217130 0 0 MARTI JATIS EXECUTIVE DIRECTOR 151097 0 11995 0 0 0 6827 0 18598 0 188517 0 0 0 PART I, LINE 3 THE ORGANIZATION RELIES ON WASHINGTON AND JANE SMITH HOME, A RELATED TAX-EXEMPT ORGANIZATION TO DETERMINE THE COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIALS. THE COMPENSATION COMMITTEE OF WASHINGTON AND JANE SMITH HOME EVALUATES AND ESTABLISHES COMPENSATION AND REVIEWS PROTOCOL FOR THE ORGANIZATION'S CEO AND CFO. ANNUAL COMPENSATION COMPARISONS TO INDUSTRY PROFESSIONALS ARE GATHERED AND REVIEWED ON AN ANNUAL BASIS. DECISIONS ARE DOCUMENTED IN THE COMPENSATION COMMITTEE MEETING MINUTES. A ILLINOIS FINANCE AUTHORITY 861091967 NONEAVAIL 2019-10-25 23608000 TO FUND SMITH VILLAGE PROJECT SERIES 2019A BONDS 0 0 0 B ILLINOIS FINANCE AUTHORITY 861091967 NONEAVAIL 25000000 TO REFUND SERIES 2016 BONDS 0 0 0 C ILLINOIS FINANCE AUTHORITY 861091967 NONEAVAIL 2019-10-25 5119000 TO REFUND SERIES 2016 BONDS 0 0 0 A 1577200 23608000 488807 205251 22913942 2022 0 0 0 1 B 4711000 25000000 233846 24766154 2019 1 0 1 1 C 647000 5119000 47654 5071346 2019 1 0 1 1 A 0 0 1 1 0 0.00360 0.00360 0 0 1 B 0 0 1 1 0 0.00360 0.00360 0 0 1 C 0 0 1 1 0 0.00360 0.00360 0 0 1 A 0 0 0 0 1 1 OLD NATIONAL BANK 10.000000000000 0 0 0 0 1 B 0 0 0 0 1 1 OLD NATIONAL BANK 10.000000000000 0 0 0 0 1 C 0 0 0 0 1 1 OLD NATIONAL BANK 10.000000000000 0 0 0 0 1 A 1 B 1 C 1 FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION HAS AN AGREEMENT WITH WASHINGTON AND JANE SMITH HOME TO OVERSEE ITS GENERAL OPERATIONS. THE INITIAL TERM OF THIS AGREEMENT WAS FOR A PERIOD OF ONE (1) YEAR. THIS AGREEMENT RENEWS ANNUALLY THEREAFTER UNLESS TERMINATED IN ACCORDANCE WITH OTHER TERMS AND CONDITIONS CONTAINED THEREIN. FURTHERMORE, CERTAIN SUBORDINATION AND DEFERRAL PROVISIONS APPLY IN CONNECTION WITH PAYMENT OF COMPENSATION TO WASHINGTON AND JANE SMITH HOME. UNDER THE TERMS OF THE AGREEMENT, THE ORGANIZATION MUST COMPENSATE WASHINGTON AND JANE SMITH HOME FOR SERVICES RENDERED. THE AGREEMENT ALSO CONTAINS A PROVISION TO COMPENSATE WASHINGTON AND JANE SMITH HOME FOR SUPPLEMENTAL SERVICES IT MAY PROVIDE ABOVE AND BEYOND THOSE ENUMERATED IN THE AGREEMENT. IN ADDITION, THE ORGANIZATION MUST PAY WASHINGTON AND JANE SMITH HOME AN ADDITIONAL SUM ON A MONTHLY BASIS AS REIMBURSEMENT FOR WASHINGTON AND JANE SMITH HOME'S OVERHEAD EXPENSES RELATED TO THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 WASHINGTON AND JANE SMITH COMMUNITY - BEVERLY HAS A SINGLE CLASS OF VOTING MEMBERS AND THE SOLE MEMBER OF THAT CLASS IS WASHINGTON AND JANE SMITH HOME, A RELATED ILLINOIS TAX-EXEMPT ORGANIZATION, WHICH SHALL CONTINUE FROM YEAR-TO-YEAR AS THE SOLE MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION MUST HAVE APPROVAL OF ITS SOLE MEMBER, WASHINGTON AND JANE SMITH HOME, BEFORE ELECTING OR REMOVING ANY OF THE ORGANIZATION'S TRUSTEES AND OFFICERS. FORM 990, PART VI, SECTION A, LINE 7B THE ORGANIZATION SHALL NOT TAKE ANY OF THE FOLLOWING ACTIONS WITHOUT THE APPROVAL OF THE SOLE MEMBER: (1) ELECTION AND REMOVAL OF TRUSTEES AND OFFICERS. (2) AMENDMENT OF THE ARTICLES OF INCORPORATION OF THE ORGANIZATION. (3) AMENDMENT OF THE BYLAWS OF THE ORGANIZATION. (4) MERGER, CONSOLIDATION OR DISSOLUTION OF THE ORGANIZATION. (5) THE CREATION OF ANY SUBSIDIARIES OR AFFILIATES OF THE ORGANIZATION. (6) ADOPTION OF THE BUSINESS PLAN APPROVED ANNUALLY BY THE BOARD OF TRUSTEES OF THE ORGANIZATION. (7) ADOPTION OF THE ANNUAL BUDGET APPROVED BY THE ORGANIZATION AND ANY ACTIONS TAKEN BY THE ORGANIZATION WHICH WOULD OR COULD INVOLVE EXPENDITURES WHICH EXCEED ONE HUNDRED AND TEN PERCENT (110%) OF THE APPROVED BUDGETED AMOUNTS FOR SUCH EXPENDITURES. (8) THE SELECTION OF BANKING AFFILIATIONS, ACCOUNTING FIRMS OR LEGAL COUNSEL, AS WELL AS APPROVAL OF THE ENGAGEMENT OF ANY CONSULTANTS NOT SPECIFICALLY PROVIDED IN AN APPROVED BUDGET. (9) THE SELECTION AND RETENTION OF THE EXECUTIVE DIRECTOR OF THE ORGANIZATION. (10) THE MAKING OF CAPITAL EXPENDITURES OR SALE OF ANY CAPITAL ASSETS BY THE ORGANIZATION IN EXCESS OF FIFTY THOUSAND DOLLARS ($50,000) UNLESS PROVIDED IN THE ANNUAL BUDGET. (11) THE SELECTION OF THE MANNER AND LOCATION OF INVESTMENT OF ANY FUNDS. (12) THE EXTENSION OF ANY LOANS BY OR ANY BORROWING BY THE ORGANIZATION FORM 990, PART VI, SECTION B, LINE 11B COPIES ARE DISTRIBUTED TO THE BOARD MEMBERS AND THE FORM 990 IS REVIEWED AT A BOARD MEETING PRIOR TO FILING THE RETURN FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY ALL TRUSTEES, CORPORATE OFFICERS, EXECUTIVE AND KEY PERSONNAL ARE REQUIRED TO COMPLETE A DISCLOSURE FOR CONFLICTS OF INTEREST. THE DISCLOSURES ARE REVIEWED BY THE CFO WHO DETERMINES IF A POTENTIAL OR ACTUAL CONFLICT OF INTEREST EXISTS. IF A POTENTIAL OR ACTUAL CONFLICT OF INTEREST EXISTS THE TRUSTEE IS REQUIRED TO RECUSE THEMSELVES FROM ANY VOTING, DELIBERATION, OR DECISION ON THE TRANSACTION AT THE BOARD LEVEL. FURTHERMORE, ALL VENDOR PAYMENT ACTIVITY IS REVIEWED BY THE CFO FOR VENDORS THAT MAY BE RELATED TO THE FILING ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION RELIES ON WASHINGTON AND JANE SMITH HOME, A RELATED TAX-EXEMPT ORGANIZATION TO DETERMINE THE COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIALS. THE COMPENSATION COMMITTEE OF WASHINGTON AND JANE SMITH HOME EVALUATES AND ESTABLISHES COMPENSATION AND REVIEWS PROTOCOL FOR THE ORGANIZATION'S CEO AND CFO. ANNUAL COMPENSATION COMPARISONS TO INDUSTRY PROFESSIONALS ARE GATHERED AND REVIEWED ON AN ANNUAL BASIS. DECISIONS ARE DOCUMENTED IN THE COMPENSATION COMMITTEE MEETING MINUTES. THE LAST COMPENSATION REVIEW WAS COMPLETED IN OCTOBER 2023. THE CEO OF WASHINGTON AND JANE SMITH HOME DETERMINES THE ANNUAL COMPENSATION OF ALL OTHER OFFICERS, WITH THE EXCEPTION OF THE CFO, BY COMPARING THE COMPENSATION OF EACH OFFICER AND KEY EMPLOYEES TO PROFESSIONALS PERFORMING SIMILAR SERVICES IN SIMILAR INDUSTRIES ON AN ANNUAL BASIS. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104, AND ARE NOT AVAILABLE TO THE PUBLIC AT THIS TIME. FORM 990, PART IX, LINE 11G ANCILLARY EXPENSE: PROGRAM SERVICE EXPENSES 1,658,787. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,658,787. EMPLOYEE SPECIAL FUNCTIONS: PROGRAM SERVICE EXPENSES 7,319. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,319. EMPLOYEE RECOGNITION: PROGRAM SERVICE EXPENSES 4,681. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,681. EMPLOYEE ORIENTATION: PROGRAM SERVICE EXPENSES 391. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 391. RAW FOOD COSTS - EMPLOYEES: PROGRAM SERVICE EXPENSES 95,169. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 95,169. HOUSEKEEPING - CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 11,998. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,998. SENIOR FITNESS: PROGRAM SERVICE EXPENSES 75,086. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 75,086. LIFE LONG LEARNING: PROGRAM SERVICE EXPENSES 1,645. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,645. THERAPY SERVICES: PROGRAM SERVICE EXPENSES 18,930. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,930. RELIGIOUS SERVICES: PROGRAM SERVICE EXPENSES 320. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 320. NURSE PRACTICIONER: PROGRAM SERVICE EXPENSES 3,132. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,132. OUTSIDE EVENTS EXPENSE: PROGRAM SERVICE EXPENSES -20. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES -20. ENTERTAINERS: PROGRAM SERVICE EXPENSES 17,327. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,327. FOOD - RESIDENTS: PROGRAM SERVICE EXPENSES 20,628. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,628. RAW FOOD COSTS - RESIDENTS: PROGRAM SERVICE EXPENSES 1,326,151. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,326,151. MORRISON WAGES AND BENEFITS: PROGRAM SERVICE EXPENSES 727,481. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 727,481. MORRISON MANAGEMENT FEE: PROGRAM SERVICE EXPENSES 84,360. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 84,360. SECURITY GUARD: PROGRAM SERVICE EXPENSES 211,606. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 211,606. OUTSIDE AGENCY - REGISTERED NRUSE: PROGRAM SERVICE EXPENSES 229,001. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 229,001. OUTSIDE AGENCY - LICENSED PRACTICAL NURSE: PROGRAM SERVICE EXPENSES 365,165. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 365,165. OUTSIDE AGENCY - CERTIFIED NURSE ASSISTANT: PROGRAM SERVICE EXPENSES 601,732. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 601,732. OUTSIDE CONSULTING FEES: PROGRAM SERVICE EXPENSES 105,326. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 105,326. MEDICAL DIRECTOR: PROGRAM SERVICE EXPENSES 30,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,000. SOCIAL WORKER: PROGRAM SERVICE EXPENSES 436. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 436. NON-BILLABLE SUPPLIES: PROGRAM SERVICE EXPENSES 35,158. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 35,158. TRAINING - INTERNAL: PROGRAM SERVICE EXPENSES 733. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 733. PRE-EMPLOY SCREENING: PROGRAM SERVICE EXPENSES 51,486. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 51,486. EMPLOYEE RECRUITMENT & RETENTION: PROGRAM SERVICE EXPENSES 7,344. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,344. SPECIAL EVENTS: PROGRAM SERVICE EXPENSES 5,325. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,325. RAW FOOD COSTS - CATERING: PROGRAM SERVICE EXPENSES 13,296. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,296. ACTIVITIES CONSULTANT: PROGRAM SERVICE EXPENSES 3,451 FORM 990, PART XI, LINE 9: CHANGE IN FAIR VALUE OF INTEREST RATE SWAP -1,330,298. FORM 990, PART XII, LINE 2C: NO CHANGE IN PROCESS SINCE THE PRIOR YEAR WASHINGTON AND JANE SMITH HOME 2320 WEST 113TH PLACE CHICAGO IL 60643 364335178 CONSULTING IL 501(C)(3) LINE 12B, II N/A 0 WASHINGTON AND JANE SMITH COMMUNITY - ORLAND PARK 10501 EMILIE LANE ORLAND PARK IL 60467 364333423 LIFE PLAN COMMUNITY IL 501(C)(3) LINE 11 WASHINGTON AND JANE SMITH HOME 0 0 0 0 0 1 0 0 0 0 1 0 0 1 0 0 0 0 0 0 WASHINGTON AND JANE SMITH HOME E 2853572 COST WASHINGTON AND JANE SMITH HOME M 4978220 COST WASHINGTON AND JANE SMITH HOME J 163024 COST