2024-05-15T08:53:54-05:00 2023-06-30 FORVIS LLP 111 E Wayne St Suite 600 Fort Wayne IN 46802 990 2022-07-01 300036587 GREENCROFT RETIREMENT COMMUNITIES INC % LYNDA OLINSKI GREE 5745374000 PO BOX 819 GOSHEN IN 46527 LYNDA OLINSKI CFO 5745374000 2024-05-15 true LYNDA OLINSKI 999009999 Lauren R Denton P01571860 2604604000 3 2022 2023-04-26 12:10:37Z LYNDA OLINSKI 1721 GREENCROFT BLVD GOSHEN IN 46527 8795658 false X WWW.GREENCROFT.ORG X 2002 IN TO PROVIDE MANAGEMENT & SUPPORT SERVICES TO RELATED NON-FOR-PROFIT ORGANIZATIONS THAT PROVIDE AFFORDABLE HOUSING, QUALITY CARE, AND CHARITY CARE FOR OLDER ADULTS. 9 9 50 7 0 0 215100 3125 6460286 7072304 140083 47123 4372 5078 6819841 7127630 20770 13235 0 0 5355248 5841411 0 0 0 1371863 1625882 6747881 7480528 71960 -352898 13639127 14149896 4202315 6237935 9436812 7911961 X GREENCROFT COMMUNITIES CREATES DYNAMIC LIVING COMMUNITIES THAT EMBRACE THE CREATIVITY, CONTRIBUTIONS AND CHALLENGES OF AGING FOR ALL, GROUNDED IN SERVICE EXCELLENCE, COMPASSIONATE CARE AND MENNONITE VALUES. false false 6102569 13235 7072304 GREENCROFT RETIREMENT COMMUNITIES, INC (GRC) IS THE SPONSOR OF THIRTEEN NOT-FOR-PROFIT CONTINUING CARE RETIREMENT COMMUNITIES (CCRC) AND HUD FACILITIES. GRC PROVIDES THEM WITH SUPPORT AND SERVICES, AND GIVES 2,200 ELDERLY RESIDENTS OF ALL ECONOMIC LEVELS AN ENVIRONMENT THAT EMBRACES THEIR CREATIVITY AND CONTRIBUTIONS, AS WELL AS THE CHALLENGES OF AGING. AT LEAST 30 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. FOR THE ORGANIZATION, AS A WHOLE, OVER 9% OF TOTAL REVENUES WERE USED TO PROVIDE COMMUNITY BENEFITS, WHICH INCLUDES INDIGENT/CHARITY CARE. 6102569 true false false false false false false false false false true false false true true false false true false false false false false false false false false false false true false false false false false false false false false false false false false true true true false false true 91 0 true 50 true false false false false false false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true true true false IN X LYNDA OLINSKI 5745374000 1721 GREENCROFT BLVD GOSHEN IN 46527 ROBERT GIBSON LEFT 0722 VICE PRESIDENT/CFO 10.0 1.0 X 596751 0 10351 MARK KING PRESIDENT/CEO 45.0 0.0 X 441319 0 124884 LYNDA OLINSKI TREASURER 30.0 15.0 X 246197 0 72589 JINNY LONGBRAKE VP HUMAN RESOURCES 40.0 0.0 X 184963 0 78433 STEVEN SCHAAF ADMIN - GOLDEN YEARS HOMESTEAD 0.0 40.0 X 172023 0 62253 SCOTT MARTIN ASSISTANT TREASURER 32.0 13.0 X 169330 0 42396 RYDELL BONTRAGER SECRETARY 36.0 9.0 X 144621 0 57871 AIMEE RIEMKE ASSISTANT SECRETARY 42.0 3.0 X 136740 0 54949 JOSEPH DORAN ADMIN - SOUTHFIELD VILLAGE 1.0 39.0 X 155851 0 20187 CHERRY SMITH DIRECTOR OF CLINICAL SERVICES 40.0 0.0 X 146929 0 16536 ANTHONY UGHETTI HEALTH CARE ADMINISTRATOR 40.0 0.0 X 143460 0 18409 DAVE WEAVER CHAIR 1.0 1.0 X X 0 0 0 JULIE CROSSLEY BOARD MEMBER 1.0 1.0 X 0 0 0 JIM EVANS BOARD MEMBERS 1.0 1.0 X 0 0 0 AMY FLORIA BOARD MEMBER 1.0 1.0 X 0 0 0 STEVE GARBODEN BOARD MEMBER 1.0 1.0 X 0 0 0 JONATHAN GEISER BOARD MEMBER 1.0 1.0 X 0 0 0 JIM RIDENOUR BOARD MEMBER 1.0 1.0 X 0 0 0 BYRON SHETLER BOARD MEMBER 1.0 1.0 X 0 0 0 DIANE WOODWORTH BOARD MEMBER 1.0 1.0 X 0 0 0 LIZ GUNDEN BOARD MEMBER (LEFT 12/22) 1.0 1.0 X 0 0 0 2538184 0 558858 17 false true false NETWORKS CONNECT HEALTHCARE STAFFIN 7930 CASTLEWAY DRIVE INDIANAPOLIS IN 46250 AGENCY STAFFING 3574599 ROSEWOOD STAFFING INC PO BOX 577 WEST BEND WI 53095 AGENCY STAFFING 2923825 R YODER CONSTRUCTION INC PO BOX 69 NAPPANEE IN 46550 CONSTRUCTION 1877676 HTS IN II INC 1500 AMERICAN WAY SUITE 100 GREENWOOD IN 46143 THERAPY 905199 DJ CONSTRUCTION COMPANY INC 3414 ELKHART RD GOSHEN IN 46526 CONSTRUCTION 562876 27 3125 3125 MGMT/AFFILIATE SUPPORT 561000 7072304 7072304 7072304 110059 110059 0 0 0 0 0 1605092 0 1665126 2902 -60034 -2902 -62936 -62936 0 0 0 0 0 0 0 0 0 GUEST ROOM INCOME 900099 2200 2200 MISCELLANEOUS 900099 2878 2878 5078 7127630 7072304 52201 13235 13235 0 0 0 1414113 1149184 264929 0 3135795 2548315 587480 201441 163702 37739 677444 550527 126917 412618 335315 77303 0 30513 30513 130068 130068 0 0 0 346858 346858 203950 203950 98450 98450 99415 99415 0 122180 122180 65230 65230 0 24560 24560 20478 20478 0 165916 165916 40627 40627 PROF. DEVELOPMENT 113666 113666 FACILITY MANAGEMENT 23900 23900 DUES & SUBSCRIPTIONS 15470 15470 REPAIRS & MAINTENANCE 7812 7812 116789 116789 7480528 6102569 1377959 0 200 200 6905674 5720202 0 0 461296 206066 0 0 0 0 0 0 988 869 155078 148616 2143223 1389153 701990 754070 0 0 0 0 0 0 0 0 5413901 7319873 13639127 14149896 946623 3488058 0 0 0 0 0 0 0 0 0 0 413642 0 0 0 2842050 2749877 4202315 6237935 X 9436812 7911961 0 0 9436812 7911961 13639127 14149896 X -352898 28047 -1200000 X false true X true false X X 13 GREENCROFT GOSHEN INC 351270709 10 true 0 0 GREENCROFT CENTRAL MANOR INC 356047318 10 true 0 0 GREENCROFT MANOR II INC 351377430 10 true 0 0 GREENCROFT MANOR III INC 351431475 10 true 0 0 GREENCROFT HOME HEALTH SERVICES INC 351606010 10 true 0 0 GREENCROFT COMMUNITIES FOUNDATION 237126990 7 true 0 0 GREENCROFT MIDDLEBURY INC 300036865 10 true 0 0 SOUTHFIELD VILLAGE INC 351866553 10 true 0 0 HAVEN HUBBARD HOMES INC 350870110 10 true 0 0 CHICAGO TRAIL VILLAGE INC 310990629 10 true 0 0 OAK GROVE CHRISTIAN RETIREMENT VILLAGE 351986767 10 true 0 0 WALNUT HILLS RETIREMENT COMMUNITIES 351317338 10 true 0 0 EDGEWATER PLACE INC 823596152 10 true 0 0 13 0 0 true false false false false false false false false false false false false false false true true true X true true SCHEDULE A, PART I, LINE 11G, COL. V: THE ORGANIZATION PROVIDES CORPORATE AND MANAGEMENT SERVICES TO ALL SUPPORTED ORGANIZATIONS. SCHEDULE A, PART IV, SECTION D, LINE 3: THE SUPPORTED ORGANIZATIONS HAVE REPRESENTATION, OR THE OPPORTUNITY THERETO, ON THE AUDIT/INVESTMENT COMMITTEE THAT REVIEWS INVESTMENT POLICIES AND AUDIT PLANNING/RESULTS FOR ALL AFFILIATED ENTITIES. SEVERAL TIMES A YEAR, THE PRESIDENTS OF EACH OF THE SUPPORTED ORGANIZATIONS MEET JOINTLY WITH THE PRESIDENT AND VICE-PRESIDENT, AND OTHER SENIOR MANAGEMENT, OF GREENCROFT RETIREMENT COMMUNITIES (GRC) TO REVIEW OPERATIONS. ALSO, EITHER THE PRESIDENT OR VICE-PRESIDENT OF GRC ARE PRESENT AT ALL OF THE BOARD MEETINGS OF THE SUPPORTED ORGANIZATIONS. SCHEDULE A, PART IV, SECTION E, LINE 3A: EACH OF THESE ENTITIES HAVE ONE MEMBER, GREENCROFT RETIREMENT COMMUNITIES, INC. (GRC), THAT IS ALSO A RELATED TAX-EXEMPT ORGANIZATION. THE RESERVED POWERS OF THE SOLE MEMBER ARE AS FOLLOWS: 1. APPROVAL TO ANY CHANGES IN CORPORATE MISSION, WHICH MAY BE PROPOSED BY THE ORGANIZATION, BUT WHICH SHALL BECOME EFFECTIVE ONLY UPON APPROVAL OF GRC 2. APPROVAL OF NOMINATED CANDIDATES TO SERVE AS DIRECTOR OF THE ORGANIZATION 3. THE CREATION OR DISCONTINUATION OF PROGRAMS OR SERVICES OFFERED BY THE ORGANIZATION 4. AMENDMENTS TO THE BYLAWS AND ARTICLES OF INCORPORATION 5. APPROVAL OR THE ADOPTION OF THE ANNUAL BUDGET 6. APPROVAL OF NON-BUDGETED CONTRACTS AND/OR NON-BUDGETED PURCHASES OF OVER $50,000 7. THE INCURRENCE OF INDEBTEDNESS OF OVER $500,000 8. THE SALE OF REAL ESTATE 9. THE DONATION OR TRANSFER OF ALL OR SUBSTANTIALLY ALL OF THE ORGANIZATION'S ASSETS 10. ANY MERGER OR CONSOLIDATION WITH ANY OTHER ORGANIZATION, OR THE PARTIAL OR TOTAL DISSOLUTION OF THE ORGANIZATION 11. THE CREATION OF SUBSIDIARY CORPORATIONS, LLCS, PARTNERSHIPS, OR OTHER ENTERPRISES 12. THE ACQUISITION OF CONTROLLING INTERESTS IN ANOTHER ENTITY 13. THE APPOINTMENT OF THE PRESIDENT/CEO, CFO, SECRETARY, AND TREASURER OF THE CORPORATION (BUT NOT THE OFFICERS OF THE BOARD OF DIRECTORS) 14. THE REMOVAL OF THE CHAIR OF THE BOARD OF DIRECTORS, WITH OR WITHOUT CAUSE 15. THE REMOVAL OF MEMBERS OF THE BOARD OF DIRECTORS, WITH OR WITHOUT CAUSE NOTWITHSTANDING THESE RESERVED POWERS, THE MEMBER HAS NO FINANCIAL OBLIGATIONS OR RESPONSIBILITIES FOR ANY ACTIONS OF THE ORGANIZATION BY REASON OF SERVING AS A MEMBER. SCHEDULE A, PART IV, SECTION E, LINE 3B: SEE NARRATIVE FOR SCHEDULE A, PART IV, SECTION E, LINE 3A. 383032 383032 9662 9242 420 1750529 1379911 370618 754070 ACCRUED INTEREST RECEIVABLE 2367 DFA - CHICAGO TRAIL VILLAGE 5008 DFA - EDGEWATER PLACE 1558143 DFA - GREENCROFT CENTRAL MANOR 18421 DFA - GREENCROFT MANOR III 14639 DFA - GREENCROFT MIDDLEBURY 1879201 DFA - HAMILTON GROVE 2988918 DFA - OAK GROVE CHRISTIAN 107610 DFA - SOUTHFIELD VILLAGE 132237 DFA - WALNUT HILLS RETIREMENT 555279 DFA - GREENCROFT GOSHEN 58050 7319873 0 DEFERRED COMPENSATION LIABILITY 530816 DTA - GREENCROFT MANOR II 1979043 DTA - GREENCROFT MANAGEMENT 56226 DTA - GREENCROFT FOUNDATION 136853 DTA - GREENCROFT GOSHEN 46939 2749877 X ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. X X false true false false false false false true false MARK KING PRESIDENT/CEO 420101 0 16880 0 4338 0 96127 0 28757 0 566203 0 ROBERT GIBSON LEFT 0722 VICE PRESIDENT/CFO 168878 0 0 0 427873 0 9965 0 386 0 607102 0 427137 LYNDA OLINSKI TREASURER 226706 0 19233 0 258 0 57106 0 15483 0 318786 0 SCOTT MARTIN ASSISTANT TREASURER 157710 0 11224 0 396 0 10786 0 31610 0 211726 0 RYDELL BONTRAGER SECRETARY 136203 0 8280 0 138 0 14729 0 43142 0 202492 0 AIMEE RIEMKE ASSISTANT SECRETARY 125626 0 10976 0 138 0 20242 0 34707 0 191689 0 JOSEPH DORAN ADMIN - SOUTHFIELD VILLAGE 145027 0 10428 0 396 0 19301 0 886 0 176038 0 STEVEN SCHAAF ADMIN - GOLDEN YEARS HOMESTEAD 146885 0 25000 0 138 0 38286 0 23967 0 234276 0 JINNY LONGBRAKE VP HUMAN RESOURCES 166100 0 18467 0 396 0 46823 0 31610 0 263396 0 ANTHONY UGHETTI HEALTH CARE ADMINISTRATOR 135075 0 8127 0 258 0 8240 0 10169 0 161869 0 CHERRY SMITH DIRECTOR OF CLINICAL SERVICES 135575 0 8952 0 2402 0 14809 0 1727 0 163465 0 PART I, LINE 4B: MARK KING - $0 ROBERT GIBSON - $427,137 JINNY LONGBRAKE - $0 SCHEDULE J, PART I, LINE 4B: 2000 SERP: EFFECTIVE JANUARY 1, 2000, THE BOARD OF DIRECTORS OF GREENCROFT GOSHEN ESTABLISHED A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN UNDER SECTION 457(F) ((AN UNQUALIFIED PLAN)) TO PROVIDE ITS EXECUTIVE GROUP OF EMPLOYEES WITH CERTAIN RETIREMENT BENEFITS. THE EXECUTIVE MUST HAVE BEEN EMPLOYED UNTIL AGE 62 TO RECEIVE THE BENEFIT. THIS PLAN ENDED. THE PLAN WAS RESTATED IN 2005 TO A QUALIFIED PLAN. NO PAYMENTS WERE MADE TO LISTED PERSONS IN CALENDAR YEAR 2023. PARTICIPANTS OF THE RESTATED 2005 PLAN (UNDER SECTION 457(b)) FOR FISCAL YEAR 2023 ARE JINNY LONGBRAKE, MARK KING AND LYNDA OLINSKI. 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 B, LINE 11B: 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 INTEREST 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 TEAM MEMBERS THAT MEET THE MINIMUM REQUIREMENTS FOR THE POSITION AT/OR NEAR THE STARTING WAGE. TEAM MEMBERS 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 TEAM MEMBERS OF OUR ORGANIZATION IS BASED ON THE VARIOUS TIERS. THE FIRST TIER IS GENERAL AND MANAGEMENT TEAM MEMBERS. 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 (MID-POINT) 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, LEADING AGE DATA, AND OTHER INDUSTRY DATA TO DEVELOP THE AVERAGE. OUR COMPENSATION PHILOSOPHY FOR EXECUTIVE TEAM MEMBERS (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 TEAM MEMBERS. HOWEVER, OUR POLICY STATES THAT VICE PRESIDENTS CAN EARN UP TO THE 100TH PERCENTILE OF THE RANGE FOR THEIR POSITION. OUR THIRD TIER IS SENIOR VICE PRESIDENTS AND CEO TEAM MEMBERS. THE WAGE SCALE SYSTEM IS THE SAME FOR OUR TEAM MEMBERS. 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. ANNUALLY THE BOARD SETS ASIDE UP TO 5% OF THESE TEAM MEMBERS' WAGES IN THIS PROGRAM. ANNUALLY THE BOARD REVIEWS THE SALARY AND WAGE COMPARISONS FOR EACH EXECUTIVE TEAM MEMBERS MEMBER. THE OVERALL COMPENSATION POLICY, THE VPS COMPENSATION POLICIES AND THE CEO COMPENSATION POLICY ARE REVIEWED BY THE GREENCROFT COMMUNITIES (GC) COMPENSATION COMMITTEE AND 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 LEADINGAGE. 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 2023 THIS POSITION WAS, COMPARED TO SIMILAR SIZE NON-PROFIT ORGANIZATIONS, AT THE 52ND PERCENTILE OF THE RANGE FOR BASE, AND THE 62ND PERCENTILE OF THE RANGE FOR TOTAL CASH COMPENSATION. THE LEADINGAGE/ZIEGLER 2023 DATA SHOWS TOTAL COMPENSATION TO BE $294,800 TO $701,400. ADDITIONALLY, THE BOARD LOOKED AT TWO ADDITIONAL DATA SOURCES FOR WAGE COMPARISONS. 1) GUIDESTAR 2018 DATA SHOWS THAT CEOS OF RETIREMENT SERVICES NON-PROFITS OF SIMILAR SIZE BASE COMPENSATION RANGE FROM $273,421 TO $820,510. 2) LEADINGAGE/ZIEGLER 2023 DATA SHOWS THAT FOR-PROFIT CEOS BASE COMPENSATION RANGE IS $405,000 TO $955,400 AND TOTAL CASH COMPENSATION RANGE IS $895,200 TO $5,604,500. 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 XI, LINE 9, CHANGES IN NET ASSETS: TRANSFER TO AFFILIATES (1,200,000). GREENCROFT CENTRAL MANOR INC PO BOX 819 GOSHEN IN 46527 356047318 HOUSING IN 501(C)(3) LINE 10 GRC true GREENCROFT COMMUNITIES FOUNDATION INC PO BOX 819 GOSHEN IN 46527 237126990 FUNDRAISING IN 501(C)(3) LINE 7 GRC true GREENCROFT GOSHEN INC PO BOX 819 GOSHEN IN 46527 351270709 HEALTHCARE IN 501(C)(3) LINE 10 GRC true GREENCROFT HOME HEALTH SERVICES INC PO BOX 819 GOSHEN IN 46527 351606010 HOME HEALTH IN 501(C)(3) LINE 10 GRC true GREENCROFT MANOR II INC PO BOX 819 GOSHEN IN 46527 351377430 HOUSING IN 501(C)(3) LINE 10 GRC true GREENCROFT MANOR III INC PO BOX 819 GOSHEN IN 46527 351431475 HOUSING IN 501(C)(3) LINE 10 GRC true GREENCROFT MIDDLEBURY INC PO BOX 819 GOSHEN IN 46527 300036865 HOUSING IN 501(C)(3) LINE 10 GRC true HAVEN HUBBARD HOMES INC 31869 CHICAGO TRAIL NEW CARLISLE IN 46522 350870110 HEALTHCARE IN 501(C)(3) LINE 10 GRC true OAK GROVE CHRISTIAN RETIREMENT VILLAGE 221 WEST DIVISION ROAD DEMOTTE IN 46310 351986767 HEALTHCARE IN 501(C)(3) LINE 10 GRC true SOUTHFIELD VILLAGE INC 6450 MIAMI CIRCLE SOUTH BEND IN 46614 351866553 HEALTHCARE IN 501(C)(3) LINE 10 GRC true WALNUT HILLS RETIREMENT COMMUNITIES INC PO BOX 129 WALNUT CREEK OH 44687 351317338 HEALTHCARE IN 501(C)(3) LINE 10 GRC true EDGEWATER PLACE INC 11351 LAFAYETTE PLAIN CITY ROAD PLAIN CITY IN 43064 823596152 HEALTHCARE IN 501(C)(3) LINE 10 GRC true CHICAGO TRAIL VILLAGE INC 31869 CHICAGO TRAIL NEW CARLISLE IN 46552 310990629 HOUSING IN 501(C)(3) 10 HHH true GREENCROFT MANAGEMENT INC PO BOX 819 GOSHEN IN 46527 270259652 MGMT SERVICES IN GRC C CORP -5082 56194 1.00000 true true true false true true false false false false false false true true true true false true true false EDGEWATER PLACE INC D 1515000 CASH VALUE GREENCROFT GOSHEN INC L 3148622 ACTUAL COST GREENCROFT MANOR II INC E 2000000 CASH VALUE GREENCROFT MANOR II INC L 108933 ACTUAL COST GREENCROFT MANOR III INC L 73251 ACTUAL COST GREENCROFT MIDDLEBURY INC D 1750000 CASH VALUE GREENCROFT MIDDLEBURY INC L 69200 ACTUAL COST HAVEN HUBBARD HOMES INC L 736806 ACTUAL COST OAK GROVE CHRISTIAN RETIREMENT VILLAGE INC L 494409 ACTUAL COST SOUTHFIELD VILLAGE INC L 574997 ACTUAL COST WALNUT HILLS RETIREMENT COMMUNITIES INC D 500000 CASH VALUE WALNUT HILLS RETIREMENT COMMUNITIES INC L 128100 ACTUAL COST EDGWATER PLACE INC L 211553 ACTUAL COST GREENCROFT CENTRAL MANOR L 51000 ACTUAL COST WALNUT HILLS RETIREMENT COMMUNITIES INC R 1200000 ACTUAL COST GREENCROFT MIDDLEBURY INC A 8750 ACTUAL COST PART IV, IDENTIFICATION OF RELATED ORGANIZATIONS TAXABLE AS CORP OR TRUST: NAME OF RELATED ORGANIZATION: GREENCROFT MANAGEMENT, INC. DIRECT CONTROLLING ENTITY: GREENCROFT RETIREMENT COMMUNITIES, INC.