2012-05-02T09:36:35-05:00 2011-06-30 PLANTE & MORAN PLLC PO BOX 307 SOUTHFIELD MI 480370307 990 2010-07-01 300036587 GREENCROFT RETIREMENT COMMUNITIES INC GREE 5745374000 PO BOX 819 GOSHEN IN 46527 DALE SHENK 5745374000 2012-05-02 1 2483522500 2010 2016-02-24 21:20:13Z MARK KING 1721 GREENCROFT BLVD GOSHEN IN 46526 6144179 0 X WWW.GREENCROFT.ORG X 2002 IN GREENCROFT RETIREMENT COMMUNITIES' MISSION IS TO PROVIDE MANAGMENT & SUPPORT SERVICES TO RELATED NOT-FOR-PROFIT ORGANIZATIONS THAT PROVIDE AFFORDABLE HOUSING, QUALITY CARE, AND CHARITY CARE FOR OLDER ADULTS. 8 7 37 16 0 0 16960 16460 4196010 4577455 197494 211784 3552 3491 4414016 4809190 80195 799649 0 0 2676960 3456427 0 0 0 958225 701081 3715380 4957157 698636 -147967 11190322 11200049 1204689 1377305 9985633 9822744 X THE MISSION OF GREENCROFT RETIREMENT COMMUNTITIES (GRC) IS TO PROVIDE MANAGEMENT AND SUPPORT SERVICES TO RELATED NOT-FOR-PROFIT ORGANIZATIONS THAT PROVIDE AFFORDABLE HOUSING, QUALITY CARE, AND CHARITY CARE FOR OLDER ADULTS. WE STRIVE TO IMPROVE THE QUALITY OF CARE BY CELEBRATING THE LIVES OF THE SENIORS LIVING IN OUR COMMUNITIES AND WORKING WITH THEM TO ENSURE THEY HAVE OPPORTUNITIES TO LIVE LIFE OUT TO THE FULLEST AND TO WORK TOGETHER TO ADDRESS THE CHALLENGES OF AGING. 0 0 4813344 799649 4577455 GREENCROFT RETIREMENT COMMUNITIES, INC (GRC) IS THE SPONSOR OF TEN NOT-FOR-PROFIT CONTINUING CARE RETIREMENT COMMUNITIES (CCRC) AND HUD FACILITIES. GRC PROVIDES THEM WITH SUPPORT AND SERVICES, AND GIVES 2,000 ELDERLY RESIDENTS OF ALL ECONOMIC LEVELS AN ENVIRONMENT THAT EMBRACES THEIR CREATIVITY AND CONTRIBUTIONS, AS WELL AS THE CHALLENGES OF AGING. AT LEAST 40 PERCENT OF RESIDENTS HAVE INCOME BELOW THE FEDERAL POVERTY LINE. RESIDENTS WHO DO NOT MISUSE THEIR ASSETS ARE ELIGIBLE FOR SUPPORT FROM THE GREENCROFT COMMUNITIES FOUNDATION (ANOTHER RELATED ORGANIZATION) IF THEIR ASSETS RUN OUT. 4813344 1 1 0 0 0 0 0 0 0 1 0 1 1 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 44 0 1 37 1 0 0 0 0 0 0 0 0 0 0 X 8 7 0 0 1 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X DALE SHENK 5745374000 1721 GREENCROFT BLVD GOSHEN IN 46527 X DAVID OGLE 1.00 X X 0 0 0 KAREN THOMSON 1.00 X X 0 0 0 SHERMAN W HANSEN 1.00 X 0 0 0 JIM L HISTAND 1.00 X 0 0 0 SAM HOOVER III 1.00 X 0 0 0 JOHN L LIECHTY 1.00 X 0 0 0 LAURIE NEUMANN NAFZIGER 1.00 X 0 0 0 LOREN ROTH 1.00 X 0 0 0 DALE L WEAVER 1.00 X 0 0 0 PATRICIA FORD 40.00 X 48692 0 12027 MARK KING 40.00 X 284894 0 68276 ROBERT GIBSON 40.00 X 175397 0 64327 DALE SHENK 40.00 X 106750 0 27761 DAVID THOMPSON 5.00 X 106097 0 21707 SANDRA YODER 5.00 X 118941 0 33642 JENNIFER HAYES 5.00 X 94776 0 14641 KATHY BREWTON 40.00 X 101230 0 25051 P WILLIAM TRIPLETT 5.00 X 91634 0 24421 716963 0 197442 2 0 1 0 CROWE HORWATH LLP 307 SOUTH MAIN STREET SUITE 400 ELKHART IN 46516 ACCOUNTING 231700 YODER AINLAY ULMER & BUCKINGHAM 130 N MAIN ST PO BOX 575 GOSHEN IN 46527 LEGAL 221343 2 16460 16460 MANAGEMENT/AFFILIATE S 561000 4577455 4577455 4577455 221773 221773 1325000 1334970 19 -9970 -19 -9989 -9989 MISCELLANEOUS REVENUE 900099 3491 3491 3491 4809190 4577455 0 215275 799649 799649 822929 822929 1975868 1975868 240224 240224 294748 294748 122658 122658 63189 63189 27915 27915 68899 68899 50932 50932 52709 52709 24028 24028 76243 76243 22895 22895 19837 19837 110147 110147 2918 2918 PROFESSIONAL DEVELOPMEN 94700 94700 GROUND MAINTENANCE (SER 27000 27000 DUES & SUBSCRIPTIONS 18762 18762 REPAIRS & MAINTENANCE 14594 14594 EDUCATION REFERENCE LIB 288 288 26025 26025 4957157 4813344 143813 0 260 260 6482347 7631961 44244 44143 1687 1103 338193 283612 1539505 947558 1226600 591947 579234 341176 2517757 2305847 11190322 11200049 678510 773121 526179 604184 1204689 1377305 X 9985633 9822744 9985633 9822744 11190322 11200049 X -147967 -14922 X X 0 1 1 X 0 X X X 0 0 0 GREENCROFT GOSHEN INC 351270709 9 1 1 1 35000 GREENCROFT CENTRAL MANOR INC 356047318 9 1 1 1 0 GREENCROFT MANOR II INC 351377430 9 1 1 1 0 GREENCROFT MANOR III INC 351431475 9 1 1 1 0 GREENCROFT HOME HEALTH SERVICES INC 351606010 9 1 1 1 0 GREENCROFT FOUNDATION INC 237126990 7 1 1 1 0 GREENCROFT MIDDLEBURY INC 300036865 9 1 1 1 0 SOUTHFIELD VILLAGE INC 351866553 9 1 1 1 0 HAVEN HUBBARD HOMES INC 350870110 9 1 1 1 0 CHICAGO TRAIL VILLAGE INC 310990629 9 1 1 1 0 OAK GROVE CHRISTIAN RETIREMENT VILLAGE INC 351986767 9 1 1 1 0 WALNUT HILLS RETIREMENT COMMUNITIES INC 351317338 9 1 1 1 0 12 35000 MISC INCOME RECEIVED IN FURTHERANCE OF THE ORGANIZATION'S TAX-EXEMPT PURPOSE SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: SCHEDULE A, PART I, LINE 11H, COL. VII - THE ORGANIZATION PROVIDES CORPORATE AND MANAGEMENT SERVICES TO ALL SUPPORTED ORGANIZATIONS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 383032 383032 8235 4458 3777 1148238 943100 205138 591947 DUE FROM AFFILIATE - GREENCROFT CENTRAL MANOR 257986 DUE FROM AFFILIATE - GREENCROFT MANOR II 9372 DUE FROM AFFILIATE - GREENCROFT MANOR III 30842 DUE FROM AFFILIATE - GREENCROFT MIDDLEBURY 1011912 DUE FROM AFFILIATE - GREENCROFT GOSHEN 133177 DUE FROM AFFILIATE - SOUTHFIELD VILLAGE 62322 DUE FROM AFFILIATE - HAMILTON GROVE 110855 DUE FROM AFFILIATE - CHICAGO TRAIL VILLAGE 3253 DUE FROM AFFILIATE - WALNUT HILLS RETIREMENT COMMUNITIES 527895 DUE FROM AFFILIATE - GREENCROFT MANAGEMENT 98845 DUE FROM AFFILIATE - OAK GROVE CHRISTIAN RETIREMENT VILLAGE 37699 ACCRUED INTEREST RECEIVABLE 21689 2305847 DEFERRED COMPENSATION LIABILITY 604184 604184 1 GREENCROFT GOSHEN INC PO BOX 819 GOSHEN IN 46527 351270709 501(C)3 35000 N/A N/A TO SUPPORT OPERATIONS (MEMORIAL GARDEN) GREENCROFT MIDDLEBURY INC PO BOX 819 GOSHEN IN 46527 300036865 501(C)3 659071 COST BASIS OF PROPERTY REAL ESTATE TO SUPPORT OPERATIONS 2 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: GRANTS MADE ARE UNRESTRICTED AND CAN BE USED IN ANY WAY THE RECIPIENT SEES FIT TO FURTHER ITS TAX-EXEMPT PURPOSE X 1 1 X X X X X X 0 1 0 0 0 0 0 0 0 MARK KING 263140 0 18280 0 3474 0 46899 0 21377 0 353170 0 0 0 ROBERT GIBSON 160743 0 12894 0 1760 0 42684 0 21643 0 239724 0 0 0 PART I, LINE 4B PART I, LINE 4B: KATHY BREWTON - $0 ROBERT GIBSON - $0 SUPPLEMENTAL INFORMATION PART III SCHEDULE J, PART I, LINE 4B: EFFECTIVE JANUARY 1, 2000, THE BOARD OF DIRECTORS OF GREENCROFT GOSHEN ESTABLISHED A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN UNDER SECTION 457(F) TO PROVIDE ITS EXECUTIVE GROUP OF EMPLOYEES WITH CERTAIN RETIREMENT BENEFITS. THE EXECUTIVE MUST BE EMPLOYED UNTIL AGE 62 TO RECEIVE THE BENEFIT. THE PLAN WAS FROZEN IN 2005. NO PAYMENTS WERE MADE TO LISTED PERSONS IN CALENDAR 2010. SUPPLEMENTAL INFORMATION PART III SCHEDULE J, PART I, LINE 2: THE PRESIDENT/CEO'S SPOUSE AND/OR FAMILY IS ALLOWED TO ACCOMPANY HIM ON BUSINESS TRIPS, AMOUNTS PAID ARE TREATED AS TAXABLE INCOME TO THE PRESIDENT/CEO SUPPLEMENTAL INFORMATION PART III SCHEDULE J, PART I, LINE 3: A COMPLETE DESCRIPTION OF THE ORGANIZATION'S COMPENSATION PHILOSOPHY AND METHODOLOGY FOR ESTABLISHING COMPENSATION IS PROVIDED ON SCHEDULE O UNDER THE HEADING "FORM 990, PART VI. SECTION B, LINE 15." FORM 990, PART VI, SECTION A, LINE 4 THE ARTICLES OF INCORPORATION WERE AMENDED TO REVISE THE PURPOSES OF THE ORGANIZATION TO MEET THE REQUIREMENTS FOR A FUNCTIONALLY INTEGRATED TYPE III SUPPORTING ORGANIZATION UNDER IRC SECTION 509(A)(3), INCLUDING LISTING THE SUPPORTED ORGANIZATIONS. THE AMENDMENT ALSO ADDED THE LIMITATIONS OF TYPE III SUPPORTING ORGANIZATIONS. THE BYLAWS WERE AMENDED TO REFLECT THAT THE ORGANIZATION IS INTENDED TO BE A FUNCTIONALLY INTEGRATED TYPE III SUPPORTING ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION DOES NOT HAVE MEMBERS. THE ORGANIZATION'S SPONSOR, MENNONITE HEALTH SERVICES, APPOINTS SIX OF THE NINE DIRECTORS OF THE BOARD ("SPONSOR APPOINTED DIRECTORS"). A SPONSOR APPOINTED DIRECTOR MAY BE REMOVED AT ANY TIME WITH OR WITHOUT CAUSE. FORM 990, PART VI, SECTION B, LINE 11 A FINAL DRAFT OF THE FULL FORM 990, INCLUDING ALL APPLICABLE SCHEDULES, IS PRESENTED BY OUR TAX ADVISORS TO THE ORGANIZATION'S AUDIT COMMITTEE AT A REGULARLY SCHEDULED MEETING. A COPY OF THE FINAL DRAFT IS THEN PROVIDED TO EACH BOARD MEMBER PRIOR TO ITS FILING. THIS ALLOWS THE BOARD OF DIRECTORS AND MANAGEMENT TO REVIEW AND PROVIDE COMMENTS AND EXPLANATIONS REGARDING THE FORM. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND OFFICERS ARE REQUIRED TO ANNUALLY DISCLOSE ANY CONFLICTS OF INTERESTS THEY MAY HAVE WITH THE ORGANIZATION. THE TREASURER REVIEWS EACH POLICY STATEMENT SIGNED BY THESE INDIVIDUALS TO DETERMINE IF ANY CONFLICTS HAVE OCCURRED AND NEED TO BE BROUGHT TO THE ATTENTION OF THE BOARD. IF A CONFLICT ARISES, THE RESPECTIVE BOARD MEMBER WILL ABSTAIN HIM/HERSELF FROM ANY RELATED DISCUSSION, VOTE OR SIMILAR ACTION ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 GREENCROFT COMMUNITIES' (GC) PHILOSOPHY IS TO COMPENSATE TEAM MEMBERS IN A FAIR MANNER FOR THE WORTH OF WORK PROVIDED WITHIN THE CURRENT MARKET VALUE RANGE FOR EACH POSITION IN THE ORGANIZATION. GC WILL CONDUCT PERIODIC REVIEW OF THE MARKET TO DEVELOP AVERAGE WAGES FOR POSITIONS WITHIN GREENCROFT COMMUNITIES. GREENCROFT COMMUNITIES WILL START EMPLOYEES THAT MEET THE MINIMUM REQUIREMENTS FOR THE POSITION AT/OR NEAR THE STARTING WAGE. EMPLOYEES WITH EXPERIENCE IN A JOB ARE HIRED HIGHER UP IN THE WAGE SCALE. A HIRING GRID IS USED FOR UP TO ELEVEN YEARS OF EXPERIENCE. OUR COMPENSATION PHILOSOPHY FOR STAFF OF OUR ORGANIZATION IS BASED ON THE VARIOUS TIERS. THE FIRST TIER IS GENERAL AND MANAGEMENT STAFF. WE HAVE HIRED AN OUTSIDE CONSULTANT TO DEVELOP A COMPENSATION SYSTEM FOR ALL OF GREENCROFT COMMUNITIES' POSITIONS. THE CONSULTANTS DEVELOPED A SYSTEM WITH WAGE SCALES THAT USE THE MARKETPLACE AVERAGE FOR KEY POSITIONS AS THE STARTING POINT FOR THE SCALES. THE WAGE SCALES HAVE A MINIMUM, A 25TH PERCENTILE, A 50TH PERCENTILE (AVERAGE) A 75TH PERCENTILE AND A MAXIMUM. WE STRIVE TO KEEP THE AVERAGE PAY IN THE MARKETPLACE FOR POSITIONS AT THE MID-POINT OF OUR PAY RANGE FOR A POSITION DEVELOPED BY OUR CONSULTANTS. PERIODICALLY WE HIRE A CONSULTANT TO UPDATE THE MARKETPLACE AVERAGE FOR SEVERAL KEY POSITIONS. THE CONSULTANT WILL USE AREA MARKETPLACE DATA, AAHSA DATA, AND OTHER INDUSTRY DATA TO DEVELOP THE AVERAGE. OUR COMPENSATION PHILOSOPHY FOR EXECUTIVE STAFF (VICE PRESIDENTS AND ABOVE) OF OUR ORGANIZATION IS SLIGHTLY DIFFERENT. THE SECOND TIER IS VICE PRESIDENTS. THE WAGE SCALE SYSTEM IS THE SAME FOR OUR STAFF. HOWEVER, OUR POLICY STATES THAT VICE PRESIDENTS CAN EARN UP TO THE 85TH PERCENTILE OF THE RANGE FOR THEIR POSITION. OUR THIRD TIER IS SENIOR VICE PRESIDENTS AND CEO STAFF. THE WAGE SCALE SYSTEM IS THE SAME FOR OUR STAFF. HOWEVER, THERE ARE TWO DIFFERENCES. FIRST, THE POLICY STATES THAT SENIOR VICE PRESIDENTS AND THE CEO CAN EARN UP TO THE 75TH PERCENTILE OF THE RANGE FOR THEIR POSITION. THE PAY RANGE USES THE MARKETPLACE MEDIAN AS THE MID-POINT FOR THESE PAY RANGES, NOT THE MARKETPLACE AVERAGE. GENERALLY THE MEDIAN IS BELOW THE AVERAGE. THE BOARD HAS ALSO DESIGNED A QUALIFIED DEFERRED COMPENSATION PROGRAM FOR THIS TIER OF EMPLOYEE. ANNUAL THE BOARD SETS ASIDE UP TO 10% OF THESE EMPLOYEES' WAGES IN THIS PROGRAM. ANNUALLY THE BOARD REVIEWS THE SALARY AND WAGE COMPARISONS FOR EACH EXECUTIVE STAFF MEMBER. A FISCAL YEAR 2011 SURVEY OF OUR EXECUTIVE POSITIONS SHOW THE FOLLOWING BREAKDOWNS: VICE PRESIDENT, SENIOR VICE PRESIDENT & CEO: NUMBER OF EMPLOYEES IN GROUP 0 TO 24TH PERCENTILE 0 (0%) 25TH TO 49TH PERCENTILE 7 (54%) 50TH TO 74TH PERCENTILE 5 (38%) 75TH TO 100TH+ PERCENTILE 1 (8%) THE OVERALL COMPENSATION POLICY, THE VPS COMPENSATION POLICES AND THE CEO COMPENSATION POLICY ARE APPROVED BY THE GREENCROFT COMMUNITIES (GC) BOARD OF DIRECTORS. THE VARIOUS AFFILIATES IN THE GC STRUCTURE REVIEW THE COMPENSATION POLICIES. ANNUALLY THE GC BOARD AND ITS AFFILIATE BOARDS REVIEW THE COMPENSATION OF THEIR RESPECTIVE EXECUTIVE TEAMS. THEY COMPARE BASE WAGES AND VARIABLE PAY PLAN WITH NATIONAL DATA PROVIDED BY AMERICAN ASSOCIATION OF HOMES AND SERVICES FOR THE AGING (AAHSA). THE BOARDS REVIEW THE CURRENT WAGE, THE PERCENTILE RANKING OF THE EMPLOYEE IN HIS/HER RESPECTIVE RANGE AND THE MEDIAN OF THE MARKETPLACE COMPARED TO THE MID-POINT OF THE EMPLOYEE'S RANGE. THE BOARDS DOCUMENT THESE MEETINGS AND ACTIONS TAKEN IN THEIR BOARD MINUTES. THE GC BOARD HAS REVIEWED THE BASE WAGE AND THE VARIABLE PAY FOR THE PRESIDENT AND CEO OF GREENCROFT COMMUNITIES. IN THE FISCAL YEAR 2011 THIS POSITION WAS AT THE 44TH PERCENTILE OF THE MARKET FOR SIMILAR SIZE ORGANIZATIONS IN TOTAL CASH COMPENSATION AND AT THE 19TH PERCENTILE OF THE MARKET FOR THE VARIABLE PAY COMPENSATION. THE AAHSA/ZIEGLER 2011 DATA SHOWS TOTAL CASH COMPENSATION TO BE $224,900 TO $547,900. THIS YEAR THE BOARD ADDED AN UNQUALIFIED SERP PROGRAM FOR THE TOP TWO EXECUTIVES (THE CEO AND THE CFO) OF THE ORGANIZATION. THE PURPOSE IS IN RECOGNITION OF SEVEN YEARS OF POSITIVE PERFORMANCE AND TO SERVE AS A RETENTION INCENTIVE, SO THE ORGANIZATION DOES NOT LOSE THIS TALENT TO OTHERS OFFERING A MORE COMPETITIVE WAGE. PAYMENTS INTO THE SERP ARE BASED ON LONGEVITY AND ORGANIZATIONAL PERFORMANCE. ANNUALLY THE BOARD REVIEWS FINANCIAL PERFORMANCE AND ALLOCATES A DOLLAR AMOUNT INTO AN UNQUALIFIED SERP FOR THESE TWO EXECUTIVES. THE EXECUTIVES NEED TO BE EMPLOYED AT GC AT THE QUALIFYING AGE TO BE ELIGIBLE FOR PAYMENT FROM THIS FUND, IF THEY ARE NOT EMPLOYED THE FUNDS REMAIN WITH GC. IF THE EXECUTIVE WERE TO RECEIVE THE FUNDS TODAY, THEY WOULD EARN APPROXIMATELY THE 55TH AND 59TH PERCENTILE OF THE RANGE FOR THEIR RESPECTIVE POSITIONS. ADDITIONALLY, THE BOARD LOOKED AT TWO ADDITIONAL DATA SOURCES FOR WAGE COMPARISONS. 1) GUIDESTAR 2008 DATA SHOWS THAT CEOS OF A)CCRCS OF SIMILAR SIZE BASE COMPENSATION RANGE FROM $138,000 TO $739,000-- GC PRESIDENT IS AT THE 22TH PERCENTILE OF THE RANGE FOR CCRCS COUNTERPART ORGANIZATIONS. B)INDIANA NON-PROFITS OF SIMILAR SIZE HAVE A BASE COMPENSATION RANGE FROM $199,826 TO $1,030,711-- GC PRESIDENT IS AT THE 8TH PERCENTILE OF THE RANGE OF INDIANA NON-PROFITS COUNTERPARTS ORGANIZATIONS. 2) AAHSA/ZIEGLER 2011 DATA SHOWS THAT FOR-PROFIT CEOS BASE COMPENSATION RANGE IS $421,600 TO $805,900-- GC PRESIDENT IS BELOW THE STARTING RANGE OF FOR-PROFITS COUNTERPARTS ORGANIZATIONS. THIS EXCERCISE WAS LAST PERFORMED IN FISCAL YEAR 2011. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104. THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC AT THIS TIME. FORM 990, PART VII, SECTION A MARK KING, PRESIDENT, DEVOTES APPROXIMATELY ONE HOUR PER WEEK TO GREENCROFT HOME HEALTH SERVICES, INC., A RELATED TAX-EXEMPT ORGANIZATION. PATRICIA FORD, SECRETARY, DEVOTES APPROXIMATELY ONE HOUR PER WEEK TO THE FOLLOWING RELATED ORGANIZATIONS: GREENCROFT COMMUNITIES FOUNDATION, INC. GREENCROFT GOSHEN, INC. GREENCROFT CENTRAL MANOR, INC. GREENCROFT MANOR II, INC. GREENCROFT MANOR III, INC. GREENCROFT MIDDLEBURY, INC. GREENCROFT HOME HEALTH SERVICES, INC. GREENCROFT MANAGEMENT, INC. DALE SHENK, TREASURER, DEVOTES APPROXIMATELY ONE HOUR PER WEEK TO THE FOLLOWING RELATED ORGANIZATIONS: CHICAGO TRAIL VILLAGE, INC. GREENCROFT COMMUNITIES FOUNDATION, INC. GREENCROFT GOSHEN, INC. GREENCROFT CENTRAL MANOR, INC. GREENCROFT MANOR II, INC. GREENCROFT MANOR III, INC. GREENCROFT MIDDLEBURY, INC. GREENCROFT HOME HEALTH SERVICES, INC. SOUTHFIELD VILLAGE, INC. HAVEN HUBBARD HOMES, INC. D/B/A HAMILTON GROVE HAMILTON FOUNDATION WALNUT HILLS RETIREMENT COMMUNITIES, INC. OAK GROVE CHRISTIAN RETIREMENT VILLAGE, INC. GREENCROFT MANAGEMENT, INC. ROBERT GIBSON, VICE PRESIDENT, DEVOTES APPROXIMATELY ONE HOUR PER WEEK TO THE FOLLOWING RELATED ORGANIZATIONS: GREENCROFT HOME HEALTH SERVICES, INC. GREENCROFT MANAGEMENT, INC. VARIOUS BOARD MEMBERS ALSO CONTRIBUTE TIME TO OTHER RELATED ORGANIZATIONS REPORTED IN SCHEDULE R. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -14,922. FORM 990, PART XII, LINE 2C: THE AUDIT PROCESS HAS NOT CHANGED IN THE CURRENT YEAR. SCHEDULE A, PART I, LINE 11F THE ORGANIZATION WAS ORIGINALLY CLASSIFIED AS AN IRC SEC. 509(A)(2) ORGANIZATION. HOWEVER, AS OF JUNE 28, 2011, IT MODIFIED IT ARTICLES AND BYLAWS TO BE CLASSIFIED AS A IRC SEC. 509(A)(3) ORGANIZATION AND IS SEEKING FORMAL RE-CLASSIFICATION BY THE INTERNAL REVENUE SERVICE. GREENCROFT COMMUNITIES FOUNDATION INC PO BOX 819 GOSHEN IN 46527 237126990 FUNDRAISING IN 501(C)(3) LINE 7 N/A 1 GREENCROFT GOSHEN INC PO BOX 819 GOSHEN IN 46527 351270709 HEALTHCARE IN 501(C)(3) LINE 9 N/A 1 GREENCROFT CENTRAL MANOR INC PO BOX 819 GOSHEN IN 46527 356047318 HOUSING IN 501(C)(3) LINE 9 N/A 1 GREENCROFT MANOR II INC PO BOX 819 GOSHEN IN 46527 351377430 HOUSING IN 501(C)(3) LINE 9 N/A 1 GREENCROFT MANOR III INC PO BOX 819 GOSHEN IN 46527 351431475 HOUSING IN 501(C)(3) LINE 9 N/A 1 GREENCROFT MIDDLEBURY INC PO BOX 819 GOSHEN IN 46527 300036865 HOUSING IN 501(C)(3) LINE 9 N/A 1 GREENCROFT HOME HEALTH SERVICES INC PO BOX 819 GOSHEN IN 46527 351606010 HOME HEALTH IN 501(C)(3) LINE 9 N/A 1 HAVEN HUBBARD HOMES INC DBA HAMILTON GROVE 31869 CHICAGO TRAIL NEW CARLISLE IN 46552 350870110 HEALTHCARE IN 501(C)(3) LINE 9 N/A 1 SOUTHFIELD VILLAGE INC 6450 MIAMI CIRCLE SOUTH BEND IN 46614 351866553 HEALTHCARE IN 501(C)(3) LINE 9 N/A 1 WALNUT HILLS RETIREMENT COMMUNITIES INC PO BOX 129 WALNUT CREEK OH 44687 351317338 HEALTHCARE IN 501(C)(3) LINE 9 N/A 1 CHICAGO TRAIL VILLAGE INC 31891 CHICAGO TRAIL NEW CARLISLE IN 46552 310990629 HOUSING IN 501(C)(3) LINE 9 HAVEN HUBBARD HOMES INC DBA HAMILTON GROVE 1 OAK GROVE CHRISTIAN RETIREMENT VILLAGE INC 221 WEST DIVISION ROAD DEMOTTE IN 46310 351986767 HEALTHCARE IN 501(C)(3) LINE 9 N/A 1 HAMILTON FOUNDATION INC 31869 CHICAGO TRAIL NEW CARLISLE IN 46552 351764275 FUNDRAISING IN 501(C)(3) LINE 11A, I HAVEN HUBBARD HOMES INC DBA HAMILTON GROVE 1 MENNONITE HEALTH SERVICES 234 S MAIN STREET SUITE A GOSHEN IN 46526 231421919 HEALTHCARE IN 501(C)(3) LINE 9 N/A 0 GREENCROFT MANAGEMENT INC PO BOX 819 GOSHEN IN 46527 270259652 MANAGEMENT SERVICES IN N/A C -1600 98414 1.00000 0 1 1 1 0 0 0 0 0 0 1 0 1 1 0 1 0 0 GREENCROFT MIDDLEBURY INC K 53128 ACTUAL COST INCURRED GREENCROFT GOSHEN INC K 2360807 ACTUAL COST INCURRED GREENCROFT MANAGEMENT INC K 90945 ACTUAL COST INCURRED HAVEN HUBBARD HOMES INC K 754022 ACTUAL COST INCURRED OAKGROVE CHRISTIAN RETIREMENT VILLAGE INC K 307844 ACTUAL COST INCURRED SOUTHFIELD VILLAGE INC K 541267 ACTUAL COST INCURRED WALNUT HILLS RETIREMENT COMMUNITIES INC K 245148 ACTUAL COST INCURRED GREENCROFT CENTRAL MANOR INC K 50230 ACTUAL COST INCURRED GREENCROFT MANOR II INC K 89436 ACTUAL COST INCURRED GREENCROFT MANOR III INC K 64386 ACTUAL COST INCURRED WALNUT HILLS RETIREMENT COMMUNITIES INC D 527895 CASH VALUE GREENCROFT MIDDLEBURY INC B 659071 COST BASIS