2024-05-15T08:55:11-05:00 2023-06-30 FORVIS LLP 111 E Wayne St Suite 600 Fort Wayne IN 46802 990 2022-07-01 351431475 GREENCROFT MANOR III 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 46526 778020 false X WWW.GREENCROFT.ORG X 1978 IN GREENCROFT MANOR III PROVIDES AFFORDABLE HUD HOUSING, PROGRAMS, AND SERVICES FOR OLDER ADULTS. ESTIMATED RESIDENTS' SAVINGS FOR FY 2023 AMOUNTED TO $300,000. 8 8 0 12 0 0 0 0 709963 731248 622 3719 39723 43053 750308 778020 0 0 0 0 130954 147214 0 0 0 504286 521951 635240 669165 115068 108855 1436481 1490487 1900929 1846080 -464448 -355593 X THE MISSION OF GREENCROFT MANOR III IS TO PROVIDE AFFORDABLE HUD HOUSING, PROGRAMS, AND SERVICES FOR OLDER ADULTS. WE STRIVE TO CELEBRATE THE LIVES OF SENIORS AND ADDRESS THE CHALLENGES OF AGING. WE WORK WITH THEM TO ENSURE THEY HAVE OPPORTUNITIES TO LIVE LIFE OUT TO THE FULLEST THROUGH THE PROGRAMS AND SERVICES ALSO AVAILABLE ON THE SURROUNDING GREENCROFT GOSHEN CAMPUS. false false 488891 731248 GREENCROFT MANOR III, INC. (MANOR III) IS A NON-PROFIT COMMUNITY BENEFIT CORPORATION THAT PROVIDES RETIREMENT HOUSING SERVICES TO 100 RESIDENTS ON A 170-ACRE CAMPUS. MANOR III IS AFFILIATED WITH TWO HUD HOUSING ORGANIZATIONS AND A CONTINUING CARE RETIREMENT COMMUNITY (CCRC) CALLED GREENCROFT GOSHEN (GG). MANOR III'S SERVICES ARE INTEGRATED INTO GG'S SERVICES. MANOR III ALSO PROVIDES INDEPENDENT LIVING HOUSING SERVICES. RESIDENTS OF MANOR III ARE ELIGIBLE FOR ADVANCED SERVICES OFFERED BY GG INCLUDING ASSISTED LIVING, SKILLED NURSING, ADULT DAY PROGRAMS, SENIOR CENTER PROGRAMS, AND HOME CARE SERVICES. MANOR III RESIDENTS PAY A SUBSIDIZED MONTHLY FEE FOR RENT. WE ESTIMATE THAT MANOR III RESIDENTS SAVED $300,000 IN FY 2021 BY HAVING THIS AFFORDABLE HOUSING SERVICE AVAILABLE TO THEM AND STAYING OFF OTHER PUBLIC RESIDENTS PAY A SUBSIDIZED MONTHLY FEE FOR RENT. WE ESTIMATE THAT MANOR III RESIDENTS SAVED $300,000 IN FY 2021 BY HAVING THIS AFFORDABLE HOUSING SERVICE AVAILABLE TO THEM AND STAYING OFF OTHER PUBLIC ASSITANCE LONGER. 488891 true false false false false false false false true false true false false false true false true 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 0 0 0 false false false false false false false false false false false false X 8 8 false true false false true true true true true false false true true true true true true false false false IN X LYNDA OLINSKI 5745374000 1721 GREENCROFT BLVD GOSHEN IN 46526 SCOTT MARTIN TREASURER 1.0 44.0 X 0 169330 42396 RYDELL BONTRAGER SECRETARY 0.1 44.9 X 0 144621 57871 AIMEE RIEMKE ASSISTANT TREASURER 0.2 44.8 X 0 136740 54949 LINDA O'NEILL PRESIDENT 1.0 39.0 X 0 119880 43189 ERIC HERSHBERGER START 1022 ASSISTANT TREASURER 1.0 44.0 X 0 80215 701 DALE SHENK LEFT 1022 ASSISTANT TREASURER 0.5 11.5 X 0 43784 0 JACKSON BECK BOARD MEMBER 1.0 4.0 X 0 0 0 BEN BONTRAGER BOARD MEMBER 1.0 4.0 X 0 0 0 JIM CASKEY BOARD MEMBER 1.0 4.0 X 0 0 0 CAROL EBERSOLE CHAIR 1.0 4.0 X X 0 0 0 JULIE HERTZLER VICE CHAIR 1.0 4.0 X X 0 0 0 LAUNA LEFTWICH BOARD MEMBER 1.0 4.0 X 0 0 0 SUE NEEB BOARD MEMBER 1.0 4.0 X 0 0 0 GENE YODER BOARD MEMBER 1.0 4.0 X 0 0 0 0 694570 199106 0 false true false 0 0 NET RESIDENT REVENUE 623000 731248 731248 731248 3719 3719 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 TENANT CHARGES 812900 25676 25676 LAUNDRY INCOME 812300 12277 12277 HOUSEKEEPING 812300 4834 4834 266 266 43053 778020 774301 3719 0 0 0 0 0 0 105215 78912 26303 1468 1101 367 39000 29250 9750 1531 1148 383 44251 44251 124 124 29250 29250 0 0 0 34552 25568 8984 35 35 19119 17781 1338 16746 16746 0 71383 63531 7852 0 0 0 66988 66988 0 83376 83376 26688 26688 REPAIRS & MAINTENANCE 63250 63250 FACILITY MAINTENANCE 63999 56319 7680 DUES, TAXES, & LICENSES 1042 1042 PROF. DEVELOPMENT 625 625 523 523 669165 488891 180274 0 175 175 964396 1037069 0 0 8487 6553 0 0 0 0 0 0 0 0 0 0 4395256 3948566 463423 446690 0 0 0 0 0 0 0 0 0 0 1436481 1490487 8847 7583 0 0 0 0 0 0 37118 39968 0 0 1689909 1635973 0 0 165055 162556 1900929 1846080 X -464448 -355593 0 0 -464448 -355593 1436481 1490487 108855 X X false true X true true true X 0 0 0 0 0 0 729296 761579 778448 749686 774301 3793310 0 0 0 729296 761579 778448 749686 774301 3793310 0 102379 32963 29002 56647 31625 252616 102379 32963 29002 56647 31625 252616 3540694 1908 1918 931 811 3719 9287 0 1908 1918 931 811 3719 9287 0 0 731204 763497 779379 750497 778020 3802597 0.93112 0.91490 0.00244 0.00170 X false true X 45600 45600 3917297 3556803 360494 95347 91999 3348 337012 299764 37248 446690 0 DUE TO AFFILIATES 157062 ACCRUED INTEREST PAYABLE 5494 162556 X 778020 778020 778020 669165 669165 669165 PART IV, LINE 2B: THE ORGANIZATION REQUIRES SECURITY DEPOSITS FROM EACH RESIDENT FOR THE USE OF GARAGE SPACE AND FOR HAVING PETS LIVE WITH THEM. THE FUNDS ARE DEPOSITED INTO THE ORGANIZATION'S ACCOUNT, WHICH EARNS INTEREST THROUGHOUT THE YEAR. FUNDS ARE DESIGNATED FOR RECOVERY OF DAMAGES CAUSED BY THE RESIDENTS. ASC 740 FOOTNOTE MANAGEMENT HAS EVAULUATED 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. false false false false false false false false false LINDA O'NEILL PRESIDENT 0 119731 0 0 0 149 0 29355 0 13834 0 163069 0 RYDELL BONTRAGER SECRETARY 0 136203 0 8280 0 138 0 14729 0 43142 0 202492 0 AIMEE RIEMKE ASSISTANT TREASURER 0 125626 0 10976 0 138 0 20242 0 34707 0 191689 0 SCOTT MARTIN TREASURER 0 157710 0 11224 0 396 0 10786 0 31610 0 211726 0 SCHEDULE J, PART I THIS ENTITY RELIED ON A RELATED ORGANIZATION THAT USED THE FOLLOWING METHODS TO ESTABLISH COMPENSATION FOR THE PRESIDENT/CEO: 1. COMPENSATION SURVEY OR STUDY 2. APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE FORM 990, PART I, LINE 5 AND PART V, LINE 2A: THE ORGANIZATION'S EMPLOYEES ARE PAID BY GREENCROFT GOSHEN, INC (EIN 35-1270709), A RELATED TAX-EXEMPT ORGANIZATION. THESE EMPLOYEES ARE INCLUDED IN THE FORM W-3, TRANSMITTAL OF WAGE AND TAX STATEMENTS, THAT IS FILED BY GREENCROFT GOSHEN. FORM 990, PART VI, SECTION A, LINE 3: THE ORGANIZATION IS UNDER A MANAGEMENT AGREEMENT WITH GREENCROFT RETIREMENT COMMUNITIES INC. (GRC), A RELATED TAX-EXEMPT ORGANIZATION, FOR THE MANAGEMENT OF GREENCROFT MANOR III OPERATIONS. THE CURRENT AGREEMENT RENEWS AUTOMATICALLY ON A YEAR TO YEAR BASIS. FORM 990, PART VI, SECTION A, LINE 6: GREENCROFT GOSHEN, CENTRAL MANOR, MANOR II AND MANOR III'S (GG) 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. GG CONDUCTS PERIODIC REVIEW OF THE MARKET TO DEVELOP AVERAGE WAGES FOR POSITIONS WITHIN GREENCROFT GOSHEN. GREENCROFT GOSHEN STARTS TEAM MEMBERS THAT MEET THE MINIMUM REQUIREMENTS FOR THE POSITION AT/OR NEAR THE STARTING WAGE. WE MAKE ADJUSTMENTS TO THE STARTING WAGE BASED ON YEARS OF EXPERIENCE IN THAT SPECIFIC POSITION. OUR COMPENSATION PHILOSOPHY FOR TEAM MEMBERS OF OUR ORGANIZATION IS BASED ON VARIOUS TIERS. THE FIRST TIER IS GENERAL TEAM MEMBERS. WE HAVE HIRED AN OUTSIDE CONSULTANT TO DEVELOP A COMPENSATION SYSTEM FOR ALL OF GREENCROFT GOSHEN'S 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 WAGES SCALES HAVE A MINIMUM, A 25TH PERCENTILE, A 50TH PERCENTILE (AVERAGE) A 75TH PERCENTILE AND A MAXIMUM. WE STRIVE TO KEEP OUR AVERAGE FOR POSITIONS AT THE MID-POINT OF A RANGE 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, LEADINGAGE DATA, AND OTHER INDUSTRY DATA TO DEVELOP THE AVERAGE. OUR COMPENSATION PHILOSOPHY FOR MANAGEMENT AND EXECUTIVE TEAM MEMBERS (DIRECTORS AND VICE PRESIDENT) OF OUR ORGANIZATION IS SLIGHTLY DIFFERENT. THE SECOND TIER IS MANAGEMENT TEAM MEMBERS. THE WAGE SCALE SYSTEM IS THE SAME FOR OUR TEAM MEMBERS. HOWEVER, OUR POLICY STATES THAT DIRECTORS ARE LIKE OTHER TEAM MEMBERS AND CAN EARN UP TO THE 100TH PERCENTILE OF THE RANGE FOR THEIR POSITION. OUR THIRD TIER IS VICE PRESIDENT TEAM MEMBERS. THE WAGE SCALE SYSTEM IS THE SAME FOR OUR TEAM MEMBERS. HOWEVER, THERE IS ONE DIFFERENCE. THE POLICY STATES THAT VICE PRESIDENTS CAN EARN UP TO THE 100TH PERCENTILE OF THE RANGE FOR THEIRPOSITION. THE RANGE USES THE MEDIAN AS THE MID-POINT NOT THE AVERAGE. GENERALLY, THE MEDIAN IS BELOW THE AVERAGE. THE OVERALL COMPENSATION POLICY AND THE VP COMPENSATION POLICY ARE APPROVED BY THE GREENCROFT COMMUNITIES (GC) BOARD OF DIRECTORS. THE GREENCROFT GOSHEN (GG) BOARD REVIEWS THE COMPENSATION POLICIES. ANNUALLY THE GC BOARD AND THE GG BOARD REVIEW THE COMPENSATION OF THEIR RESPECTIVE EXECUTIVE TEAMS. THEY COMPARE CURRENT WAGES 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 GG BOARD HAS REVIEWED THE BASE WAGE AND THE VARIABLE PAY FOR THE PRESIDENT OF GREENCROFT GOSHEN. IN THE FISCAL YEAR 2023 (IRS 990 YEAR 2022) THIS POSITION WAS AT THE 82ND PERCENTILE OF THE RANGE FOR THIS POSITION IN BASE COMPENSATION AND THE 95TH PERCENTILE FOR TOTAL COMPENSATION. FORM 990, PART VI, SECTION A, LINE 7A: SEE NARRATIVE FOR PART VI, SECTION A, LINE 6 FORM 990, PART VI, SECTION A, LINE 7B: SEE NARRATIVE FOR PART VI, SECTION A, LINE 6 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 GOSHEN, CENTRAL MANOR, MANOR II AND MANOR III'S (GG) 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. GG CONDUCTS PERIODIC REVIEW OF THE MARKET TO DEVELOP AVERAGE WAGES FOR POSITIONS WITHIN GREENCROFT GOSHEN. GREENCROFT GOSHEN STARTS TEAM MEMBERS THAT MEET THE MINIMUM REQUIREMENTS FOR THE POSITION AT/OR NEAR THE STARTING WAGE. WE MAKE ADJUSTMENTS TO THE STARTING WAGE BASED ON YEARS OF EXPERIENCE IN THAT SPECIFIC POSITION. OUR COMPENSATION PHILOSOPHY FOR TEAM MEMBERS OF OUR ORGANIZATION IS BASED ON VARIOUS TIERS. THE FIRST TIER IS GENERAL TEAM MEMBERS. WE HAVE HIRED AN OUTSIDE CONSULTANT TO DEVELOP A COMPENSATION SYSTEM FOR ALL OF GREENCROFT GOSHEN'S 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 WAGES SCALES HAVE A MINIMUM, A 25TH PERCENTILE, A 50TH PERCENTILE (AVERAGE) A 75TH PERCENTILE AND A MAXIMUM. WE STRIVE TO KEEP OUR AVERAGE FOR POSITIONS AT THE MID-POINT OF A RANGE 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, LEADINGAGE DATA, AND OTHER INDUSTRY DATA TO DEVELOP THE AVERAGE. OUR COMPENSATION PHILOSOPHY FOR MANAGEMENT AND EXECUTIVE TEAM MEMBERS (DIRECTORS AND VICE PRESIDENT) OF OUR ORGANIZATION IS SLIGHTLY DIFFERENT. THE SECOND TIER IS MANAGEMENT TEAM MEMBERS. THE WAGE SCALE SYSTEM IS THE SAME FOR OUR TEAM MEMBERS. HOWEVER, OUR POLICY STATES THAT DIRECTORS ARE LIKE OTHER TEAM MEMBERS AND CAN EARN UP TO THE 100TH PERCENTILE OF THE RANGE FOR THEIR POSITION. OUR THIRD TIER IS VICE PRESIDENT TEAM MEMBERS. THE WAGE SCALE SYSTEM IS THE SAME FOR OUR TEAM MEMBERS. HOWEVER, THERE IS ONE DIFFERENCE. THE POLICY STATES THAT VICE PRESIDENTS CAN EARN UP TO THE 100TH PERCENTILE OF THE RANGE FOR THEIR POSITION. THE RANGE USES THE MEDIAN AS THE MID-POINT NOT THE AVERAGE. GENERALLY, THE MEDIAN IS BELOW THE AVERAGE. THE OVERALL COMPENSATION POLICY AND THE VP COMPENSATION POLICY ARE APPROVED BY THE GREENCROFT COMMUNITIES (GC) BOARD OF DIRECTORS. THE GREENCROFT GOSHEN (GG) BOARD REVIEWS THE COMPENSATION POLICIES. ANNUALLY THE GC BOARD AND THE GG BOARD REVIEW THE COMPENSATION OF THEIR RESPECTIVE EXECUTIVE TEAMS. THEY COMPARE CURRENT WAGES WITH NATIONAL DATA PROVIDED BY LEADINGAGE (FORMERLY 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 GG BOARD HAS REVIEWED THE BASE WAGE AND THE VARIABLE PAY FOR THE PRESIDENT OF GREENCROFT GOSHEN. IN THE FISCAL YEAR 2023 THIS POSITION WAS AT THE 82ND PERCENTILE OF THE RANGE FOR THIS POSITION IN BASE COMPENSATION, THE 95TH PERCENTILE FOR TOTAL COMPENSATION AND AT THE 160TH PERCENTILE OF THE MARKET FOR THE VARIABLE PAY COMPENSATION. THIS PROCESS WAS LAST PERFORMED IN FISCAL YEAR 2023. 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 XII, LINE 2C: THE AUDIT PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. GREENCROFT CENTRAL MANOR INC PO BOX 819 GOSHEN IN 46527 356047318 HOUSING IN 501(C)(3) LINE 10 GRC false GREENCROFT COMMUNITIES FOUNDATION INC PO BOX 819 GOSHEN IN 46527 237126990 FUNDRAISING IN 501(C)(3) LINE 7 GRC false GREENCROFT GOSHEN INC PO BOX 819 GOSHEN IN 46527 351270709 HEALTHCARE IN 501(C)(3) LINE 10 GRC false GREENCROFT HOME HEALTH SERVICES INC PO BOX 819 GOSHEN IN 46527 351606010 HOME HEALTH IN 501(C)(3) LINE 10 GRC false GREENCROFT MANOR II INC PO BOX 819 GOSHEN IN 46527 351377430 HOUSING IN 501(C)(3) LINE 10 GRC false GREENCROFT MIDDLEBURY INC PO BOX 819 GOSHEN IN 46527 300036865 HOUSING IN 501(C)(3) LINE 10 GRC false GREENCROFT RETIREMENT COMMUNITIES INC PO BOX 819 GOSHEN IN 46527 300036587 MANAGEMENT IN 501(C)(3) LINE 12C NA false HAVEN HUBBARD HOMES INC 31869 CHICAGO TRAIL NEW CARLISLE IN 46522 350870110 HEALTHCARE IN 501(C)(3) LINE 10 GRC false OAK GROVE CHRISTIAN RETIREMENT VILLAGE 221 WEST DIVISION ROAD DEMOTTE IN 46310 351986767 HEALTHCARE IN 501(C)(3) LINE 10 GRC false SOUTHFIELD VILLAGE INC 6450 MIAMI CIRCLE SOUTH BEND IN 46614 351866553 HEALTHCARE IN 501(C)(3) LINE 10 GRC false WALNUT HILLS RETIREMENT COMMUNITIES INC PO BOX 129 WALNUT CREEK OH 44687 351317338 HEALTHCARE IN 501(C)(3) LINE 10 GRC false EDGEWATER PLACE INC 11351 LAFAYETTE PLAIN CITY ROAD PLAIN CITY IN 43064 823596152 HEALTHCARE IN 501(C)(3) LINE 10 GRC false CHICAGO TRAIL VILLAGE INC 31869 CHICAGO TRAIL NEW CARLISLE IN 46552 310990629 HOUSING IN 501(C)(3) LINE 10 HHH false GREENCROFT MANANAGEMENT INC PO BOX 819 GOSHEN IN 46527 270259652 MANAGMENT SERVICE IN NA C CORP 0 0 0.00000 false false false false false true false false false false false false false true true true true false false false 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