2012-11-14T10:03:13-06:00 2011-12-31 232932984 PARENTEBEARD LLC 1650 MARKET STREET SUITE 4500 PHILADELPHIA PA 19103 990 2011-01-01 530128590 INGLESIDE PRESBYTERIAN RETIREMENT COMMUNITY INC INGL 2023638310 3050 MILITARY ROAD WASHINGTON DC 20015 YORAM TANAY 2023638310 2012-11-14 1 JULIUS GREEN CPA P00350393 2159720701 2011 2016-02-24 21:20:13Z INGLESIDE AT ROCK CREEK YORAM TANAY 3050 MILITARY ROAD WASHINGTON DC 20015 22518849 0 X WWW.IRCDC.ORG X 1906 DC PROVIDE QUALITY CONTINUING CARE SERVICES TO OLDER ADULTS IN A PRESBYTERIAN-AFFILIATED ORGANIZATION. 14 14 261 15 0 0 1171944 329052 15907305 15766196 2477 -437221 -135994 563136 16945732 16221163 0 0 0 0 8179577 8655062 0 0 0 12290981 9678466 20470558 18333528 -3524826 -2112365 55832520 56896089 57297372 65978546 -1464852 -9082457 X WESTMINSTER INGLESIDE 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 16512036 15766196 THE INGLESIDE PRESBYTERIAN RETIREMENT COMMUNITY, INC., (IRC) THROUGH ITS GOVERNANCE, MANAGEMENT AND RESIDENTS, IS A COMMUNITY BASED IN CHRISTIAN VALUES, MEETING THE NEEDS OF THE ELDERLY, AND CARING FOR EACH OTHER IN A LOVING AND COMPASSIONATE WAY. IT OFFERS A BROAD RANGE OF FACILITIES AND SERVICES THAT PROVIDE CONMFORTABLE RESIDENTIAL AND PROFESSIONAL HEALTH CARE FACILITIES TAILORED TO ELDERLY PERSONS OF VARIOUS PHYSICAL AND SPIRITUAL NEEDS AND ECONOMIC MEANS. LOCATED IN WASHINGTON, DC, THE COMMUNITY CONSISTS OF 112 INDEPENDENT LIVING APARTMENTS, 41 ASSISTED LIVING APARTMENTS, AND 60 NURSING HOME BEDS. WITH THE SUPPORT OF THE INGLESIDE RESIDENT SUPPORTING FUND (RSF), NO RESIDENT HAS EVER BEEN ASKED TO LEAVE AS A RESULT OF OUTLIVING HIS OR HER RESOURCES. IN 2011, SEVEN RESIDENTS WERE SUPPORTED WITH RSF. IRC PROVIDES 24-HOUR HIGH QUALITY, SKILLED NURSING CARE AND REHABILITATION SERVICES. IN THE NURSING FACILITIES, SPECIAL EMPHASIS IS PLACED ON THE EMOTIONAL WELL-BEING OF THE RESIDENTS AND THEIR FAMILIES DURING A DIFFICULT PERIOD IN THEIR LIVES. IN AN EFFORT TO ENSURE THE GREATEST MOBILITY FOR NURSING FACILITY RESIDENTS, A WHEELCHAIR ACCESSIBLE VAN IS PROVIDED, ENABLING NURSING FACILITY MOBILITY-IMPAIRED RESIDENTS TO GO WITH AMBULATORY RESIDENTS ON OUTINGS PREVIOUSLY INACESSIBLE TO THEM. IMPORTANT TO THE SPIRITUAL CARE OF OUR RESIDENTS, IRC OFFERS BEREAVEMENT AND SUPPORT COUNSELING FOR FAMILIES AND REFERRAL SERVICES. IRC WORKS DAILY TO OBTAIN THE HIGHEST DEGREE OF RESIDENT SATISFACTION. OUR COMMUNITY PROMOTES INDEPENDENCE AND INDIVIDUALITY WHILE CULTIVATING A SENSE OF COMMUNITY AND MUTUAL RESPECT. WE STRIVE TO FACILITATE AN ENVIRONMENT OF OPEN COMMUNICATION, ENCOURAGING RESIDENT PARTICIPATION IN ACTIVITIES AND MANAGEMENT DECISION-MAKING. THE FUNCTION, MAINTENANCE AND APPEARANCE OF OUR FACILITIES IS OF THE HIGHEST IMPORTANCE. MANAGEMENT ALONE CANNOT PROVIDE THE LEVELS OF CARE WE DEMAND. VOLUNTEERS ARE ESSENTIAL TO FULFILLING OUR MISSION. WE ARE GOVERNED BY A VOLUNTEER, COMMUNITY-BASED BOARD OF DIRECTORS. RESIDENTS VOLUNTEER AND MAINTAIN A RESIDENT ASSOCIATION WITH A VARIETY OF COMMITTEES THAT FOSTER COMMUNITY. OUTSIDE FAMILY AND FRIENDS OF THE COMMUNITY PROVIDE FELLOWSHIP. OUR WOMEN'S BOARD, CONSISTING OF OVER 100 VOLUNTEERS FROM LOCAL PRESBYTERIAN CONGREGATIONS, CONTINUES ITS 104-YEAR TRADITION OF SERVICE TO ASSISTED AND SKILLED NURSING RESIDENTS. IN 2011, APPROXIMATELY 20,000 HOURS OF VOLUNTEER SERVICE WERE PROVIDED BY RESIDENTS AND FRIENDS OF IRC. THE GOOD WORKS OF IRC EXTEND BEYOND OUR WALLS AS WELL. A SAMPLE OF THE MANY COMMUNITY BENEFITS PROVIDED BY IRC INCLUDE VARIOUS COMMUNITY-BASED SUPPORT SYSTEMS. THE LOCAL CHAPTER OF ALCOHOLICS ANONYMOUS MEETS IN OUR CONFERENCE ROOM FREE OF CHARGE. ALSO, OUR NEIGHBOR TEMPLE SINAI HOLDS THEIR ADULT HEBREW CLASS AND CONFIRMATION CLASS HERE THROUGHOUT THE YEAR FREE OF CHARGE. IRC REGULARLY DONATES TO THE LOADING DOCK, PROVIDING THEM WITH USEABLE CABINETS AND APPLIANCES WHEN WE RENOVATE APARTMENTS. THE CORPORATION MAINTAINS RECORDS TO IDENTIFY AND MONITOR THE LEVEL OF CHARITY CARE IT PROVIDES. THE COSTS ASSOCIATED WITH THE CHARITY CARE SERVICES PROVIDED ARE ESTIMATED BY APPLYING A COST-TO-CHARGE RATIO TO THE AMOUNT OF GROSS UNCOMPENSATED CHARGES FOR THE PATIENTS RECEIVING CHARITY CARE. THE LEVEL OF CHARITY CARE PROVIDED BY THE CORPORATION AMOUNTED TO APPROXIMATELY $1,400,000 IN 2011, INCLUDING COSTS RELATED TO THE MEDICAID PROGRAM. 16512036 1 1 0 1 0 0 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 31 0 1 261 1 0 0 0 0 0 0 0 0 0 0 X 14 14 0 1 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 DC X BRIAN AMTMANN CONTROLLER 2023638310 5121 BROAD BRANCH RD NW WASHINGTON DC 20008 X DALE CLARK 1.00 X 0 0 0 MORGAN DOOLITTLE III 1.00 X 0 0 0 ROY ENGLERT 0.50 X 0 0 0 SCOTT LEACHMAN 0.50 X 0 0 0 MICHAEL KELLY 0.50 X 0 0 0 BRUCE MACLAURY 1.00 X X 0 0 0 KARL MATTISON 1.00 X X 0 0 0 ROBERT FRI 6.00 X X 0 0 0 CHARLES PETTY 0.50 X 0 0 0 JOAN SHARKEY 0.50 X X 0 0 0 SHELLEY JENNINGS 3.00 X 0 0 0 TERRY WILLIAMS 1.00 X 0 0 0 RICHARD RIEGEL 1.00 X 0 0 0 SINCLAIR WINTON 3.00 X 0 0 0 LYNN O'CONNOR 20.00 X 322031 0 23079 YORAM TANAY 12.00 X 102938 118901 0 ANN SCHIFF 60.00 X 159427 0 12413 BRIAN AMTMANN 15.00 X 111601 0 17720 EMMALYN DUBRULE 3.00 X 100773 0 4595 MEGAN BAKER 15.00 X 0 108375 16490 ROBERT BELL 0.00 X 0 151256 15147 796770 378532 89444 5 1 1 0 WM L GRIFFITH & CO PO BOX 639 VIENNA VA 221830639 CONSTRUCTION 3447159 MORRISON MANAGEMENT PO BOX 102289 ATLANTA GA 30268 DINING MANAGEMENT 1364421 FLAGSHIP REHABILITATION 157 BALTIMORE ST CUMBERLAND MD 21502 SPEECH, PHYSICAL, AND OCCUPATIONAL THERA 619728 CLEAN QWEST CORP CONCORD ST STE 440 KENSINGTON MD 20895 RENOVATION SERVICES 429223 SHALOM BARANES ASSOCIATES PC 3299 K STREET NW SUITE 400 WASHINGTON DC DC 20007 ARCHITECT 262585 13 329052 329052 RESIDENT REVENUE 623000 15766196 15766196 15766196 92633 92633 120500 42926 77574 77574 77574 5724906 5707488 547272 17418 -547272 -529854 -529854 RESIDENT IMPROVEMENTS/ 623000 142985 142985 GUEST ROOM/GUEST MEALS 623000 104277 104277 BEAUTY/BARBER SHOP INC 623000 84992 84992 153308 153308 485562 16221163 15766196 0 125915 619888 581858 38030 6515299 6115587 399712 116858 113120 3738 807512 720141 87371 595505 563394 32111 655368 655368 83538 83538 101949 101949 447 447 23868 23868 967190 832515 134675 244704 244704 786202 719530 66672 29634 2100 27534 1552104 1551922 182 33414 32120 1294 1708 1243 465 1280396 1279589 807 1642379 1642379 145977 145977 FOOD 736480 736480 THERAPY EXPENSES 640405 640405 MEDICAL SUPPLIES 368029 368029 BAD DEBT EXPENSE 195092 195092 189582 171828 17754 18333528 16512036 1821492 0 3551 3381 357013 1412732 612089 572962 1032527 1214295 167040 127011 72181706 25762867 43387688 46418839 8925469 3898729 0 2145589 237177 224087 1109966 878464 55832520 56896089 2104202 3004859 13079933 12734907 23804283 23040751 28750 0 18280204 27198029 57297372 65978546 X -3624490 -12717032 1199233 2369047 960405 1265528 -1464852 -9082457 55832520 56896089 X -2112365 -5505240 X X 0 1 1 X 0 X 1171944 140367 1312311 16533619 16249873 16315647 15907305 16095248 81101692 316709 316709 16533619 16249873 16315647 17079249 16552324 82730712 0 0 0 82730712 794243 176823 124435 51493 213133 1360127 794243 176823 124435 51493 213133 1360127 28487 28487 17327862 16426696 16440082 17130742 16793944 84119326 0.98350 0.97850 0.01620 0.02150 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 447 447 0 EXPLANATION OF LOBBYING ACTIVITIES: 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. 1 19701 336700 336947 19454 0 964405 524581 1488986 878927 85478 964405 696830 182097 878927 962773 -265943 696830 0.00000 0.62000 0.38000 0 0 1452581 1452581 57321124 19974073 37347051 7288880 5788794 1500086 6119121 6119121 46418839 SECURITY DEPOSITS - RENTALS 4950 PRIORITY DEPOSITS 1475163 FUTURE SERVICE OBLIGATION 2727000 REFUNDABLE ENTRANCE FEES 22990916 27198029 16221163 18333528 -2112365 -44949 -256594 -5203697 -5505240 -7617605 21925402 -44949 5182858 5137909 16787493 23868 -590198 -566330 16221163 19156452 256594 590198 846792 18309660 23868 23868 18333528 PART IV, LINE 1B: 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE CORPORATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING 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. THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2011. THE CORPORATION'S FEDERAL RETURNS OF CORPORATION EXEMPT FROM INCOME TAX FOR THE YEARS ENDED DECEMBER 31, 2010, 2009, AND 2008 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN FUTURE SERVICE OBLIGATION 5,073,000. PRIOR PERIOD ADJUSTMENT DUE TO CHANGE IN ACCOUNTING METHOD -10,386,555. INCREASE IN NET ASSETS OF FOUNDATION 109,858. TOTAL TO SCHEDULE D, PART XI, LINE 8: -5,203,697. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN FUTURE SERVICE OBLIGATION 5,073,000. INCREASE IN NET ASSETS OF THE FOUNDATION 109,858. PART XII, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -42,926. LOSS ON DISPOSAL OF ASSETS -547,272. PART XIII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 42,926. LOSS ON DISPOSAL OF ASSETS 547,272. X X 1 0 X X X X 1 0 0 0 0 0 0 1 0 LYNN O'CONNOR 285001 0 36625 0 405 0 21267 0 1812 0 345110 0 0 0 YORAM TANAY 102938 118901 0 0 0 0 0 0 0 0 102938 118901 0 0 ANN SCHIFF 159427 0 0 0 0 0 4783 0 7630 0 171840 0 0 0 ROBERT BELL 0 101256 0 0 0 50000 0 0 0 15147 0 166403 0 0 PART I, LINE 1A ROBERT BELL, THE FORMER PRESIDENT AND CEO, RESIDED IN A RESIDENCE ON A "RENT-FREE" BASIS THROUGH MAY 2011. THE FAIR MARKET VALUE OF THE RENTAL PAYMENTS TOTALED $10,000. MR. BELL IS A CHAPLAIN AND HIS HOUSING WAS EXCLUDED FROM TAXATION UNDER CLERGY RULES. ALL PAYMENTS WERE BASED ON THE SEPARATION AGREEMENT BETWEEN THE ORGANIZATION AND MR. BELL. SUBSEQUENT TO MAY 2011, MR. BELL BEGAN PAYING RENT OF $2,000 PER MONTH. PART I, LINE 1B PAYMENTS ARE MADE PURSUANT TO MR. BELL'S SEPARATION AGREEMENT AND DO NOT REQUIRE ADDITIONAL SUBSTANTIATION. PART I, LINE 4A ROBERT BELL, FORMER PRESIDENT AND CEO, RECEIVED A SEVERANCE PAYMENT IN 2011 TOTALING $166,403. ALL PAYMENTS EXCLUDING HIS NON-TAXABLE HOUSING ALLOWANCE WERE INCLUDED IN TAXABLE INCOME. PART I, LINE 7 LYNN O'CONNOR, THE PRESIDENT AND CEO, RECEIVED A BONUS AT THE DISCRETION OF THE BOARD OF DIRECTORS. THE BONUS WAS BASED ON SET GOALS SUCH AS THE COMMUNITIES ACHIEVING THEIR BOND COVENANTS. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION HAS A CONTRACTED CFO TO PERFORM MANAGEMENT AND FINANCIAL DUTIES FOR THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE RESIDENTS OF THE COMMUNITY MAY ELECT ONE RESIDENT REPRESENTATIVE TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11 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. 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 B, LINE 15 THE BOARD EXECUTIVE COMMITTEE SERVING AS THE COMPENSATION COMMITTEE FOLLOWS COMPENSATION BEST PRACTICE PROCESSES TO EVALUATE AND COMPENSATE THE PRESIDENT/CEO. THE PROCESSES INCLUDE THE FOLLOWING: THE BOARD EXECUTIVE COMMITTEE SERVES AS THE COMPENSATION COMMITTEE AND USES TWO SALARY SURVEYS TO ESTABLISH COMPENSATION WITHIN FAIR VALUE RANGE. ONE SURVEY PROVIDES INFORMATION ON AN INDUSTRY-WIDE BASIS AND THE OTHER PROVIDES COMPARABLES FOR THE DC METROPOLITAN AREA. THE RESULTS OF THE COMPENSATION SURVEY PROVIDE ADDITIONAL BENCHMARKING INFORMATION TO ESTABLISH THE COMPENSATION PACKAGE FOR THE PRESIDENT/CEO. THE BOARD EXECUTIVE COMMITTEE OPERATING AS THE COMPENSATION COMMITTEE APPROVES THE PRESIDENT/CEO'S COMPENSATION, WHICH THEN GOES TO THE BOARD OF DIRECTORS FOR APPROVAL. THE PRESIDENT/CEO ALSO HAS A WRITTEN EMPLOYMENT CONTRACT. SIMILAR PROCEDURES ARE ESTABLISHED FOR OTHER KEY EMPLOYEES AS WELL. 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. HOURS WORKED FOR RELATED ORGANIZATIONS FORM 990, PART VII, COLUMN B OFFICERS AND KEY FINANCIAL PERSONNEL DEVOTE THEIR TIME TO EACH ORGANIZATION WITHIN THE GROUP OF ENTITIES KNOWN AS WESTMINSTER INGLESIDE PRESBYTERIAN COMMUNITIES. EACH OF THE OFFICERS LISTED BELOW DEVOTES 2 HOURS PER WEEK TO THE WESTMINSTER INGLESIDE PRESBYTERIAN FOUNDATION. THEY ALSO WORK AT THE THREE COMMUNITIES AS FOLLOWS: WESTMINSTER PRESBYTERIAN RETIREMENT COMMUNITY (LAKE RIDGE) INGLESIDE PRESBYTERIAN RETIREMENT COMMUNITY (ROCK CREEK) KING FARM PRESBYTERIAN RETIREMENT COMMUNITY LYNN O'CONNOR, PRESIDENT/CEO 20 HOURS PER WEEK YORAM TANAY, CFO 12 HOURS PER WEEK BRIAN AMTMANN, CONTROLLER 15 HOURS PER WEEK ADDITIONALLY THE FOLLOWING TWO HIGHLY COMPENSATED EMPLOYEES DEVOTE THEIR TIME TO THE AFORE-REFERENCED COMMUNITIES: MEGAN BAKER, DIR. A/R & BILLING 15 HRS PER WEEK, EACH COMMUNITY EMMALYN DUBRULE, HR DIRECTOR 8 HRS PER WEEK, KING FARM/LAKE RIDGE 32 HRS PER WEEK, ROCK CREEK CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -44,949. PRIOR PERIOD ADJUSTMENTS: -256,594. CHANGE IN FUTURE SERVICE OBLIGATION 5,073,000. PRIOR PERIOD ADJUSTMENT DUE TO CHANGE IN ACCOUNTING METHOD -10,386,555. INCREASE IN NET ASSETS OF FOUNDATION 109,858. TOTAL TO FORM 990, PART XI, LINE 5: -5,505,240. AUDIT OVERSIGHT: FORM 990, PAGE 12, PART XII, LINE 2C THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS SELECTS THE AUDITORS. THE AUDITORS REPORT TO THE AUDIT COMMITTEE UPON COMPLETION OF THE AUDIT ANY FINDINGS. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS. WESTMINSTER INGLESIDE PRESBYTERIAN FOUNDATION 3050 MILITARY ROAD NW WASHINGTON VA 20015 541949766 SUPPORTING ORGANIZATION DC 501(C)(3) LINE 11B, II N/A 0 WESTMINSTER PRESBYTERIAN RETIREMENT COMMUNITY 12191 CLIPPER DRIVE NO 101 LAKE RIDGE VA 22192 521654803 RESIDENTIAL HEALTH CARE VA 501(C)(3) LINE 9 N/A 0 KING FARM PRESBYTERIAN RETIREMENT COMMUNITY 701 KING FARM BLVD ROCKVILLE MD 20850 202004162 RESIDENTIAL HEALTH CARE MD 501(C)(3) LINE 9 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0