2024-01-30T09:00:11-06:00 2023-01-31 390859910 BAKER TILLY US LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2023-01-01 630770753 PRESBYTERIAN RETIREMENT CORPORATION INC PRES 2156618330 420 DELAWARE DRIVE FORT WASHINGTON PA 190342711 SUSAN AHERN TREASURER 2156618330 2024-01-29 1 SUSAN AHERN 999009999 1 KERRI N BOGDA CPA P00760402 7177404863 2024-01-29 X 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z X WESTMINSTER VILLAGE GERALD T GRANT 420 DELAWARE DRIVE FORT WASHINGTON PA 190342711 1463370 0 X WWW.ACTSRETIREMENT.ORG X 1983 AL PRESBYTERIAN RETIREMENT CORPORATION'S PURPOSE IS TO SERVE OLDER ADULTS SIXTY-TWO YEARS OF AGE AND OLDER, PROVIDING RETIREMENT-LIFE SERVICES INCLUDING INDEPENDENT LIVING, ASSISTED LIVING, SKILLED NURSING CARE AND COMPLEMENTARY SERVICES; RESPONSIVE TO RESIDENT NEEDS IN A CHRISTIAN MANNER WITHOUT PREJUDICE OR PREFERENCE TO ANY FAITH, IN AN EXPRESSION OF LOVING KINDNESS. X 7 5 0 5 0 0 648357 0 16191891 1450644 642 576 163571 9923 17004461 1461143 0 0 0 0 8843071 668096 0 0 0 9529394 733779 18372465 1401875 -1368004 59268 50223038 0 53797511 0 -3574473 0 X AS AN ACTS RETIREMENT-LIFE COMMUNITY, PRESBYTERIAN RETIREMENT CORPORATION, INC. IS COMMITTED TO PROVIDING SECURITY AND PEACE OF MIND TO SENIORS BY BEING THE PRE-EMINENT PROVIDER OF RETIREMENT-LIFE SERVICES, RESPONSIVE TO INDIVIDUAL, SOCIAL, PERSONAL, HEALTH AND SPIRITUAL NEEDS IN A CHRISTIAN ATMOSPHERE GRACED WITH LOVING-KINDNESS, DIGNITY, SENSITIVITY, HONESTY, AND RESPECT WITHOUT PREJUDICE OR PREFERENCE. 0 1 1228904 0 1450644 PRESBYTERIAN RETIREMENT CORPORATION PROVIDED COMPREHENSIVE LIFE CARE SERVICES TO SENIOR ADULTS AGED 62 AND OLDER THAT INCLUDED INDEPENDENT LIVING HOUSING, DINING AND NUTRITIONAL SERVICES, PASTORAL SERVICES, SECURITY, HOUSEKEEPING, MAINTENANCE SERVICES AND SOCIAL, CULTURAL, EDUCATIONAL, SPIRITUAL AND RECREATIONAL ACTIVITIES. IN ADDITION, WHEN A RESIDENT'S HEALTH CARE NEEDS CHANGED, HOME HEALTH, ASSISTED LIVING, SKILLED NURSING CARE AND HOSPICE SERVICES WERE AVAILABLE. ALL PHYSICAL ACCOMMODATIONS AND SERVICES WERE PROVIDED UNDER THE TERMS OF A FORMAL LIFECARE AGREEMENT WHICH ALSO ASSURED THAT ASSISTED LIVING AND SKILLED NURSING CARE WERE PROVIDED TO RESIDENTS WHEN THEY NEEDED IT, WITHOUT A CHANGE IN THEIR MONTHLY FEE, THEREBY OFFERING FURTHER SECURITY AND PEACE OF MIND. IN JANUARY 2023, PRESBYTERIAN RETIREMENT CORPORATION SERVED, ON AVERAGE, 222 RESIDENTS IN INDEPENDENT LIVING, 13 IN ASSISTED LIVING AND 42 RESIDENTS IN SKILLED CARE. 1228904 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 5 0 1 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 AL X SUSAN AHERN TREASURER 2156618330 420 DELAWARE DRIVE FORT WASHINGTON PA 190342711 X X GERALD T GRANT CEO & CHAIRMAN 1.00 54.10 X X 0 0 0 KAREN I CHRISTIANSEN PRESIDENT & VICE CHAIRMAN 1.00 54.10 X X 0 0 0 JOHN L ESTERHAI JR MD DIRECTOR 0.30 4.00 X 0 0 0 MARVIN MASHNER DIRECTOR 0.30 4.30 X 0 0 0 ROBERT B EVANS DIRECTOR 0.50 5.50 X 0 0 0 JOHN E LAMMERS MD DIRECTOR 0.50 1.00 X 0 0 0 MICHAEL D KELLY DIRECTOR 0.50 2.50 X 0 0 0 GLENN D FOX SECRETARY 5.00 45.10 X 0 0 0 GEORGE R BRYAN ASSISTANT SECRETARY 1.00 45.00 X 0 0 0 SUSAN AHERN TREASURER 1.00 52.10 X 0 0 0 PEGGY C VALDIVIA ASSISTANT TREASURER 0.50 48.60 X 0 0 0 0 0 0 0 0 0 0 0 MONTHLY FEES 623000 723511 723511 ENTRANCE FEE AMORTIZAT 623000 220519 220519 MEDICAL SERVICES REVEN 623000 210841 210841 MEDICARE & MEDICAID 623000 176610 176610 RESIDENT ANCILLIARY RE 623000 117963 117963 1200 1200 1450644 576 576 5325 2227 3098 3098 3098 APARTMENT MODIFICATION 623000 2259 2259 EMPLOYEE MEALS 722514 1561 1561 GIFT SHOP 623000 1449 1449 1556 1556 6825 1461143 1450644 0 10499 536250 508600 27650 10783 9874 909 73927 73927 47136 43770 3366 3406 3406 71247 69022 2225 12985 12985 63592 48214 15378 3083 3083 115317 115317 2409 2220 189 80478 80478 180018 173283 6735 19331 18970 361 MANAGEMENT SERVICES 96193 96193 FOOD 57616 57616 MEDICAL SUPPLIES 12211 12211 PRIMARY CARE SERVICES 7380 7380 8513 8022 491 1401875 1228904 172971 0 2000 0 1457603 0 0 1527020 0 0 0 0 0 191378 0 0 0 40999850 0 0 1105 0 312539 0 4925429 0 806114 0 50223038 0 2185790 0 24221439 0 5017274 0 16800919 0 5572089 0 53797511 0 X -3887012 0 312539 0 -3574473 0 50223038 0 X 59268 3515205 X X 0 0 0 X 23520 707739 293248 648357 1672864 15387694 14131372 14857142 16330461 1457469 62164138 15411214 14839111 15150390 16978818 1457469 63837002 0 0 0 63837002 46731 22760 22656 44237 5901 142285 46731 22760 22656 44237 5901 142285 15457945 14861871 15173046 17023055 1463370 63979287 0.99780 0.99750 0.00220 0.00250 X PART III, SECTION A & B: THE CURRENT TAX PERIOD FROM JANUARY 1, 2023 THROUGH FEBRUARY 1, 2023. EFFECTIVE 2/1/2023 AT 12:01 AM, PRESBYTERIAN RETIREMENT CORPORATION, INC. DISSOLVED AND THE REMAINING ASSETS AND LIABILITIES WERE MERGED INTO ACTS RETIREMENT-LIFE COMMUNITIES, INC. (EIN 23-1900132). CASH 2023-02-01 794695 BOOK VALUE 231900132 ACTS RETIREMENT-LIFE COMMUNITIES INC 420 DELAWARE DRIVE FORT WASHINGTON PA 190342711 501(C)(3) ACCOUNTS RECEIVABLE 2023-02-01 1384116 BOOK VALUE 231900132 ACTS RETIREMENT-LIFE COMMUNITIES INC 420 DELAWARE DRIVE FORT WASHINGTON PA 190342711 501(C)(3) LAND BUILDINGS & EQUIPMENT 2023-02-01 40859423 BOOK VALUE 231900132 ACTS RETIREMENT-LIFE COMMUNITIES INC 420 DELAWARE DRIVE FORT WASHINGTON PA 190342711 501(C)(3) PREPAID EXPENSES 2023-02-01 170971 BOOK VALUE 231900132 ACTS RETIREMENT-LIFE COMMUNITIES INC 420 DELAWARE DRIVE FORT WASHINGTON PA 190342711 501(C)(3) INVESTMENTS - OTHER SECURITIES 2023-02-01 1282 BOOK VALUE 231900132 ACTS RETIREMENT-LIFE COMMUNITIES INC 420 DELAWARE DRIVE FORT WASHINGTON PA 190342711 501(C)(3) INVESTMENTS - PROGRAM RELATED 2023-02-01 312939 BOOK VALUE 231900132 ACTS RETIREMENT-LIFE COMMUNITIES INC 420 DELAWARE DRIVE FORT WASHINGTON PA 190342711 501(C)(3) INTANGIBLE ASSETS 2023-02-01 4925429 BOOK VALUE 231900132 ACTS RETIREMENT-LIFE COMMUNITIES INC 420 DELAWARE DRIVE FORT WASHINGTON PA 190342711 501(C)(3) DEFERRED COSTS 2023-02-01 838278 BOOK VALUE 231900132 ACTS RETIREMENT-LIFE COMMUNITIES INC 420 DELAWARE DRIVE FORT WASHINGTON PA 190342711 501(C)(3) 1 0 0 0 1 1 1 1 1 1 PART I, LINE 2E: THE FOLLOWING PRESBYTERIAN RETIREMENT CORPORATION, INC. DIRECTORS AND OFFICERS ARE DIRECTORS AND OFFICERS OF THE TRANSFEREE ORGANIZATION, ACTS RETIREMENT-LIFE COMMUNITIES, INC.: GERALD T. GRANT, KAREN I. CHRISTIANSEN, GLENN D. FOX, JOHN L. ESTERHAI, ROBERT B. EVANS, MICHAEL D. KELLY, JOHN E. LAMMERS, MARVIN MASHNER. PART I, LINE 6C: THE LIABILITIES OF PRESBYTERIAN RETIREMENT CORPORATION, INC. WERE DISCHARGED IN EFFECT THROUGH THE TRANSFER TO ANOTHER 501 (C) (3) ORGANZIATION, ACTS RETIREMENT-LIFE COMMUNITIES, INC. (EIN 23-1900132) WITH THE UNDERSTANDING THEY WIL BE TIMELY PAID AFTER THE MERGER ON 2/1/2023.IN CONNECTION WITH THE ENTRY INTO THE ACTS RETIREMENT-LIFE COMMUNITIES, INC. OBLIGATED GROUP, WESTMINSTER RECEIVED THE CONSENT OF THE PURCHASERS TO, AMONG OTHER THINGS, THE DISCHARGE OF THE WESTMINSTER MASTER INDENTURE, TO RELEASE ALL OBLIGATIONS OF THE OBLIGATED ISSUERS THEREUNDER, AND TO REPLACE THE WESTMINSTER MASTER INDENTURE AND THE NOTES ISSUED THEREUNDER WITH A SERIES 2022A NOTE AND A SERIES 2022B NOTE, RESPECTIVELY, EVIDENCING THE PAYMENT OBLIGATIONS WITH RESPECT TO THE 2019 BONDS PURSUANT TO SUPPLEMENT NO. 43 PURSUANT TO THE ACTS RETIREMENT-LIFE COMMUNITIES, INC. (ACTS) MASTER INDENTURE. THE SERIES 2022A NOTE AND THE SERIES 2022B NOTE REPLACED THE SERIES 2019A MASTER NOTE AND THE SERIES 2019B, RESPECTIVELY, AND THE SERIES 2019A MASTER NOTE AND THE SERIES 2019B MASTER NOTE WAS CANCELLED. THE SERIES 2022A NOTE WAS ISSUED IN A PRINCIPAL AMOUNT OF $16,944,000 AND THE SERIES 2022B NOTE WAS ISSUED IN A PRINCIPAL AMOUNT OF $5,100,000, WHICH REFLECTS THE OUTSTANDING PRINCIPAL AMOUNTS ON THE 2019A AND 2019B BONDS, RESPECTIVELY.IN CONNECTION WITH THE ENTRY INTO THE ACTS OBLIGATED GROUP AND THE RELEASE OF THE WESTMINSTER MTI, THE MORTGAGE HAS REMAINED OUTSTANDING. HOWEVER, THE MORTGAGE NOW SECURES THE PAYMENT OF THE SERIES 2022A NOTE AND THE SERIES 2022B NOTE. FORM 990, PART III, LINE 3 EFFECTIVE 2/1/2023 AT 12:01 AM, PRESBYTERIAN RETIREMENT CORPORATION, INC. MERGED INTO ACTS RETIREMENT-LIFE COMMUNITIES, INC. (EIN 23-1900132) AS AN OPERATING DIVISION. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE HAD THE AUTHORITY TO TRANSACT SUCH BUSINESS AS SHALL BE NECESSARY FOR THE ADMINISTRATION AND OPERATION OF THE CORPORATION BETWEEN BOARD OF DIRECTORS' MEETINGS SUBJECT TO CERTAIN LIMITS SPECIFIED IN THE BYLAWS. FORM 990, PART VI, SECTION A, LINE 3 ACTS RETIREMENT-LIFE COMMUNITIES MANAGEMENT LLC, AN AFFILIATED ENTITY, PROVIDED MANAGEMENT SERVICES TO PRESBYTERIAN RETIREMENT CORPORATION, INC. IN JANUARY 2023 PRIOR TO DISSOLUTION ON 2/1/2023 AT 12:01 AM. FORM 990, PART VI, SECTION A, LINE 4 EFFECTIVE 2/1/2023 AT 12:01 AM, PRESBYTERIAN RETIREMENT CORPORATION, INC. MERGED INTO ACTS RETIREMENT-LIFE COMMUNITIES, INC. (EIN 23-1900132) AS AN OPERATING DIVISION. SEE SCHEDULE N FOR THE DISTRIBUTION OF ASSETS UPON DISSOLUTION. FORM 990, PART VI, SECTION A, LINE 6 PRESBYTERIAN RETIREMENT CORPORATION, INC. WAS AN ALABAMA TAX-EXEMPT ORGANIZATION, OF WHICH ACTS RETIREMENT-LIFE COMMUNITIES, INC., A PENNSYLVANIA TAX-EXEMPT ORGANIZATION (THROUGH ITS WHOLLY OWNED SUBSIDIARY ACTS ACQUISITION AND DEVELOPMENT COMPANY, LLC), WAS THE SOLE MEMBER. EFFECTIVE 2/1/2023 AT 12:01 AM, PRESBYTERIAN RETIREMENT CORPORATION, INC. MERGED INTO ACTS RETIREMENT-LIFE COMMUNITIES, INC. (EIN 23-1900132) AS AN OPERATING DIVISION. FORM 990, PART VI, SECTION A, LINE 7A ACTS RETIREMENT-LIFE COMMUNITIES, INC., A TAX-EXEMPT ORGANIZATION (THROUGH ITS WHOLLY OWNED SUBSIDIARY ACTS ACQUISITION AND DEVELOPMENT COMPANY, LLC), WAS THE SOLE MEMBER OF PRESBYTERIAN RETIREMENT CORPORATION, INC. AS SOLE MEMBER, IT HAS THE RIGHT TO ELECT THE MEMBERS OF THE ORGANIZATION'S BOARD. EFFECTIVE 2/1/2023 AT 12:01 AM, PRESBYTERIAN RETIREMENT CORPORATION, INC. MERGED INTO ACTS RETIREMENT-LIFE COMMUNITIES, INC. (EIN 23-1900132) AS AN OPERATING DIVISION. FORM 990, PART VI, SECTION A, LINE 7B ACTS RETIREMENT-LIFE COMMUNITIES, INC., A TAX-EXEMPT ORGANIZATION (THROUGH ITS WHOLLY OWNED SUBSIDIARY ACTS ACQUISITION AND DEVELOPMENT COMPANY, LLC), WAS THE SOLE MEMBER OF PRESBYTERIAN RETIREMENT CORPORATION, INC. AS SOLE MEMBER, IT HAD THE RIGHT TO APPROVE ALL AMENDMENTS OR ALTERATIONS TO THE ORGANIZATION'S ARTICLES OF INCORPORATION AND BYLAWS BEFORE CHANGES BECOME EFFECTIVE. EFFECTIVE 2/1/2023 AT 12:01 AM, PRESBYTERIAN RETIREMENT CORPORATION, INC. MERGED INTO ACTS RETIREMENT-LIFE COMMUNITIES, INC. (EIN 23-1900132) AS AN OPERATING DIVISION. FORM 990, PART VI, SECTION B, LINE 11B AFTER REVIEW BY THE CFO, THE FORM 990 IS REVIEWED, BEFORE FILING, BY THE BOARD OF DIRECTORS' AUDIT AND COMPLIANCE COMMITTEE, WHICH INCLUDES TWO CERTIFIED PUBLIC ACCOUNTANTS. THE FORM 990 IS THEN PROVIDED TO THE OTHER MEMBERS OF THE PRESBYTERIAN RETIREMENT CORPORATION GOVERNING BODY BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST QUESTIONNAIRE IS COMPLETED ON AN ANNUAL BASIS BY THE ORGANIZATION'S OFFICERS, DIRECTORS AND TRUSTEES. THE OFFICERS AND DIRECTORS REPORT ON ANY FAMILY OR BUSINESS RELATIONSHIPS WITH ANY BOARD MEMBER, OFFICER OR KEY EMPLOYEE OF THE ORGANIZATION AND ITS AFFILIATES. IF ANY FAMILY OR BUSINESS RELATIONSHIPS ARE DISCLOSED, THEY ARE REPORTED ON SCHEDULE L AS APPROPRIATE. IN ADDITION, THE RESPONSES ARE REVIEWED BY THE PRESIDENT & CEO AND CHAIRMAN OF THE BOARD OF DIRECTORS TO DETERMINE IF CONFLICTS ARE PRESENT AND IF SO, THE EXTENT OF THE CONFLICT. FOR CONFLICTS THAT ARISE, THE OFFICER, DIRECTOR OR TRUSTEE MUST RECUSE THEMSELVES FROM PARTICIPATING IN DELIBERATIONS AND DECISIONS THAT INVOLVE THE DETERMINED CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 IT HAS BEEN THE PRACTICE OF THE MANAGEMENT COMPANY, ACTS MANAGEMENT SERVICES, INC., TO UTILIZE AN INDEPENDENT COMPENSATION CONSULTANT ON AN APPROXIMATELY BIENNIAL BASIS FOR THE PURPOSE OF REVIEWING THE COMPENSATION PROGRAM FOR THE ORGANIZATION'S TOP MANAGEMENT POSITIONS, RANGING FROM COMMUNITY MANAGERS UP TO THE CEO. THE STUDY, THE LATEST VERSION OF WHICH WAS COMPLETED IN 2020, INCLUDES COMPARISON OF NOT-FOR-PROFIT AND FOR-PROFIT COMPETITORS, OPERATION EFFECTIVENESS, AND IDENTIFICATION OF INDUSTRY SPECIFIC TRENDS OR PRACTICES IN COMPENSATION OR RECRUITMENT/EMPLOYMENT. MEASUREMENT AND ACTION ARE GENERALLY FOCUSED AT THE MEDIAN LEVELS IDENTIFIED IN THE STUDY. THE REPORT'S FINDINGS ARE REVIEWED WITH THE PARENT BOARD OFFICERS. COMPENSATION ADJUSTMENTS FOR THE PRESIDENT & CEO ARE DETERMINED BY A COMMITTEE OF INDEPENDENT BOARD MEMBERS APPOINTED BY THE CHAIRMAN AND ARE BASED ON THE FINDINGS OF THE MOST RECENT STUDY AND A REVIEW OF PERFORMANCE COMPARED AGAINST OBJECTIVE CRITERIA. THIS DETERMINATION IS REPORTED TO AND APPROVED BY THE BOARD OF DIRECTORS, AND IS DOCUMENTED IN WRITING BY THE BOARD CHAIR. SIMILARLY, COMPENSATION ADJUSTMENTS FOR THE MOST SENIOR MEMBERS OF MANAGEMENT REFLECT STUDY FINDINGS AND PERFORMANCE MEASUREMENT AGAINST SPECIFIED CRITERIA AND ARE DETERMINED BY THE CEO AND REVIEWED WITH THE BOARD CHAIR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE FILED WITH NUMEROUS REGULATORY AUTHORITIES AND THEREFORE, ARE AVAILABLE TO THE PUBLIC. IN ADDITION, UPON RECEIPT OF A REQUEST AND ITS REVIEW, THE ORGANIZATION WILL MAKE AVAILABLE SUCH DOCUMENTS, AS DEEMED APPROPRIATE. FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC. CERTAIN FINANCIAL STATEMENTS, SUCH AS ANNUAL REPORTS AND QUARTERLY REPORTS, ARE POSTED TO THE ORGANIZATION'S WEBSITE AND ARE ALSO AVAILABLE AT THE COMMUNITY. IN ADDITION, FINANCIAL INFORMATION IS INCLUDED IN THE DISCLOSURE PACKAGES THAT ARE PROVIDED TO PROSPECTIVE RESIDENTS AND MADE AVAILABLE TO THE PUBLIC. CERTAIN OTHER FINANCIAL STATEMENTS ARE ALSO PROVIDED UPON REQUEST. FORM 990, PART VII, COMPENSATION OF OFFICERS* OTHER COMPENSATION INCLUDES ACCRUALS FOR A DEFERRED SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN FOR KAREN I. CHRISTIANSEN (NONVESTED) AND GERALD T. GRANT (NONVESTED). FORM 990, PART XI, LINE 9: MERGER INTO ACTS RETIREMENT-LIFE COMMUNITIES, INC. (EIN 23-1900132) 3,515,205. FORM 990, PART XII, FINANCIAL STATEMENTS AND REPORTING THE PROCESS FOR THE ORGANIZATION'S AUDIT AND COMPLIANCE COMMITTEE OVERSIGHT OF THE ANNUAL AUDIT OF ITS FINANCIAL STATEMENTS AND THOSE OF AFFILIATES HAS NOT CHANGED FROM THE PRIOR YEAR. ACTS RETIREMENT-LIFE COMMUNITIES INC 420 DELAWARE DRIVE FORT WASHINGTON PA 190342711 231900132 OWNER AND OPERATOR OF CONTINUING CARE RETIREMENT COMMUNITIES PA 501(C)(3) LINE 10 ACTS RETIREMENT SERVICES INC 0 ACTS RETIREMENT SERVICES INC 420 DELAWARE DRIVE FORT WASHINGTON PA 190342711 264573260 SUPPORTING ORGANIZATION PA 501(C)(3) LINE 12B, II N/A 0 ACTS SIGNATURE COMMUNITY SERVICES INC 420 DELAWARE DRIVE FORT WASHINGTON PA 190342711 264573131 HOSPICE, HOME HEALTH AND PRIMARY CARE SERVICES PA 501(C)(3) LINE 10 ACTS RETIREMENT-LIFE COMMUNITIES INC 0 ACTS MANAGEMENT SERVICES INC 420 DELAWARE DRIVE FORT WASHINGTON PA 190342711 264573412 CENTRALIZED MANAGEMENT AND DEVELOPMENT SERVICES PA 501(C)(3) LINE 12B, II ACTS RETIREMENT SERVICES INC 0 ACTS LEGACY FOUNDATION INC 420 DELAWARE DRIVE FORT WASHINGTON PA 190342711 912161987 FUNDRAISING DE 501(C)(3) LINE 12A, I ACTS RETIREMENT-LIFE COMMUNITIES INC 0 INTEGRACE INC 420 DELAWARE DRIVE FORT WASHINGTON PA 190342711 521710891 OWNS AND OPERATES CONTINUING CARE RETIREMENT COMMUNITIES MD 501(C)(3) LINE 10 ACTS ACQUISITION AND DEVELOPMENT COMPANY LLC 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 1 0