2025-11-14T11:12:02-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2024-01-01 521710891 ACTS COMMUNITIES OF MARYLAND INC FKA INTEGRACE INC ACTS 2156618330 420 DELAWARE DRIVE FORT WASHINGTON PA 190342711 SUSAN AHERN TREASURER 2156618330 2025-11-13 1 1 KERRI N BOGDA P00760402 7177404863 2025-11-13 2024 2025-03-06 01:10:19Z X GERALD T GRANT 420 DELAWARE DRIVE FORT WASHINGTON PA 190342711 98095013 0 X WWW.ACTSRETIREMENT.ORG X 1974 MD THE PURPOSE OF ACTS COMMUNITIES OF MARYLAND, INC. FORMERLY KNOWN AS INTEGRACE, INC. (ACMD) 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. 9 7 1310 407 0 0 349618 607636 85156455 91252789 852314 1310770 775187 819102 87133574 93990297 4230 1500 0 0 43644690 45725861 0 0 0 43096584 47090410 86745504 92817771 388070 1172526 363100180 364309668 336998311 336060765 26101869 28248903 X ACTS COMMUNITIES OF MARYLAND, INC. FORMERLY KNOWN AS INTEGRACE, INC. (ACMD) 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 0 79992700 1500 91252789 ACMD PROVIDES COMPREHENSIVE LIFE CARE SERVICES TO SENIOR ADULTS AGED 62 AND OLDER THAT INCLUDE 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 CHANGE, ACMD OFFERS HOME HEALTH, ASSISTED LIVING, SKILLED NURSING CARE AND HOSPICE SERVICES. ALL PHYSICAL ACCOMMODATIONS AND SERVICES ARE PROVIDED IN ITS CONTINUING CARE RETIREMENT COMMUNITIES UNDER THE TERMS OF A FORMAL LIFECARE AGREEMENT WHICH ALSO ASSURES THAT ASSISTED LIVING AND SKILLED NURSING CARE WILL BE PROVIDED TO RESIDENTS WHEN THEY NEED IT, THEREBY OFFERING FURTHER SECURITY AND PEACE OF MIND. IN 2024, ACMD SERVED, ON AVERAGE, 895 RESIDENTS IN INDEPENDENT LIVING, 162 RESIDENTS IN ASSISTED LIVING, AND 145 RESIDENTS IN SKILLED CARE. 79992700 1 1 0 0 0 0 1 0 1 1 1 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 158 0 1310 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 7 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X SUSAN AHERN TREASURER 2156618330 420 DELAWARE DRIVE FORT WASHINGTON PA 190342711 X GERALD T GRANT CEO & CHAIRMAN 2.00 48.00 X X 0 873088 922751 KAREN I CHRISTIANSEN PRESIDENT & VICE CHAIRMAN 2.00 48.00 X X 0 637993 276649 ALVA BAKER DIRECTOR 0.10 0.00 X 0 0 0 CLINTON PETTUS DIRECTOR 0.50 0.00 X 0 0 0 H BRUCE DETWEILER DIRECTOR 0.50 1.30 X 0 0 0 ANNE FORREST DIRECTOR 3.00 0.00 X 0 0 0 MICHAEL D KELLY DIRECTOR 0.50 4.50 X 0 0 0 DANIEL W LAWSON II DIRECTOR 0.50 1.60 X 0 0 0 ELLEN PAQUETTE DIRECTOR 1.00 0.00 X 0 0 0 GLENN D FOX SECRETARY 5.00 45.00 X 0 499910 493396 SUSAN AHERN TREASURER 1.00 49.00 X 0 367783 33889 JONATHAN D GRANT ASSISTANT SECRETARY 1.00 49.00 X 0 458040 144921 PEGGY C VALDIVIA ASSISTANT TREASURER 1.00 49.00 X 0 253989 22383 SUSAN ARCADIA EXECUTIVE DIRECTOR 40.00 5.00 X 0 203570 19571 GEORGE CLEMES EXECUTIVE DIRECTOR 40.00 5.00 X 0 213265 8704 PHYLLIS MANKA LICENSED PRACTICAL NURSE 40.00 0.00 X 197769 0 19839 SHEILA B AKAYA REGISTERED NURSE 40.00 0.00 X 214913 0 26174 LINDSAY PATTERSON LICENSED PRACTICAL NURSE 40.00 0.00 X 179696 0 13255 592378 3507638 1981532 41 0 1 0 HBW PROPERTIES INC 1055 FIRST STREET SUITE 200 ROCKVILLE MD 20850 CONTRACTOR/CONSTRUCTION 2064382 ROSIN CREEK COLLABORATIVE LLC 7328 CHURCH HILL ROAD CHESTERTOWN MD 21620 CONTRACTOR/CONSTRUCTION 1637591 DIRECT CONTRACTING AND REMODELING LLC 5 W ROOSEVELT RD ELDERSBURG MD 21784 CONTRACTOR/CONSTRUCTION 1491831 BIRMINGHAM DESIGN MANAGEMENT INC PO BOX 763 WESTMINISTER MD 21158 CONTRACTOR/CONSTRUCTION 1165617 PLANO-COUDON LLC 2101 WASHINGTON BLVD BALTIMORE MD 21230 CONTRACTOR/CONSTRUCTION 996273 44 607636 607636 MONTHLY FEES 623000 45366163 45366163 ENTRANCE FEE AMORTIZAT 623000 15542890 15542890 MEDICAL SERVICE REVENU 623000 15360347 15360347 MEDICARE & MEDICAID 623000 11760634 11760634 ADMINISTRATIVE FEE INC 561000 1823665 1823665 1399090 1399090 91252789 985720 985720 117792 117792 82565 29446 53119 53119 53119 4276268 6260 4075270 0 200998 6260 207258 207258 APARTMENT MODIFICATION 900099 607578 607578 CAFE, CATERING, VENDIN 722514 140607 140607 GIFT SHOP 900099 13233 13233 4565 4565 765983 93990297 91252789 0 2129872 1500 1500 38687151 36699957 1987194 782115 763064 19051 3367900 3278171 89729 2888695 2740957 147738 186649 186649 208073 208073 184 184 4580289 4538757 41532 774846 5419 769427 2915339 2603365 311974 794485 794485 6979862 6978593 1269 193106 182556 10550 5820203 5820203 9768343 9554624 213719 1057407 951502 105905 MANAGEMENT SERVICES 7329190 7329190 FOOD EXPENSE 3611570 3532221 79349 MEDICAL SUPPLIES 1303697 1303697 BAD DEBT 601451 601451 965716 436663 529053 92817771 79992700 12825071 0 8236 7373 7326218 5561242 4433922 4947288 1265068 1352792 275415831 59471596 207257997 215944235 36531713 30036541 104538479 104538479 1738547 1921718 363100180 364309668 11697636 9171212 172096595 178204088 125540165 124667507 8265346 5298314 19398569 18719644 336998311 336060765 X 12499885 15224331 13601984 13024572 26101869 28248903 363100180 364309668 X 1172526 992218 -17710 X X 0 1 X 1 0 X 1041638 288071 1801411 349618 607636 4088374 41768405 60431947 61342394 85156455 91252789 339951990 42810043 60720018 63143805 85506073 91860425 344040364 0 0 0 344040364 1682677 713909 671366 920221 1186077 5174250 1682677 713909 671366 920221 1186077 5174250 190620 410646 346001 733120 765983 2446370 44683340 61844573 64161172 87159414 93812485 351660984 0.97830 0.97600 0.01470 0.01790 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2021 AMOUNT: $ 8,894. 2022 AMOUNT: $ 5,524. 2023 AMOUNT: $ 1,981. 2024 AMOUNT: $ 2,739. APARTMENT MODIFICATION - 2020 AMOUNT: $ 123,219. 2021 AMOUNT: $ 332,846. 2022 AMOUNT: $ 237,272. 2023 AMOUNT: $ 574,113. 2024 AMOUNT: $ 607,578. COPIER CHARGES - 2020 AMOUNT: $ 165. 2021 AMOUNT: $ 674. 2022 AMOUNT: $ 1,036. 2023 AMOUNT: $ 1,214. 2024 AMOUNT: $ 1,031. DISCOUNTS EARNED - 2020 AMOUNT: $ 4,487. 2021 AMOUNT: $ 2,994. 2023 AMOUNT: $ 151. 2024 AMOUNT: $ 795. GIFT SHOP - 2020 AMOUNT: $ 11,661. 2021 AMOUNT: $ 3,187. 2022 AMOUNT: $ 5,887. 2023 AMOUNT: $ 11,565. 2024 AMOUNT: $ 13,233. CAFE CATERING VENDING INCOME - 2020 AMOUNT: $ 51,088. 2021 AMOUNT: $ 62,051. 2022 AMOUNT: $ 96,282. 2023 AMOUNT: $ 142,310. 2024 AMOUNT: $ 140,607. EMPLOYEE MEALS - 2023 AMOUNT: $ 1,786. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 0 1 2632 40542 39724 3450 0 7591402 1111675 600020 290417 9012680 6794708 1032035 235341 7591402 6740479 996135 -605620 336286 6794708 395768 5392694 956134 4117 6740479 395768 51044 51044 395768 0.00000 1.00000 0.00000 0 0 27234721 27234721 221692159 48631174 173060985 5117902 1982897 3135005 21371049 8857525 12513524 215944235 DUE TO AFFILIATES 17617045 ENTRANCE FEE DEPOSITS 652800 SECURITY DEPOSITS 330360 GIFT ANNUITY LIABILITY 119439 18719644 94935359 992218 -47156 945062 93990297 0 93990297 92847217 29446 29446 92817771 0 92817771 PART II, LINE 3: THE CONSERVATION EASEMENT IS OF MINIMAL ACREAGE AND SUBSEQUENTLY IS NOT VALUED FOR INCLUSION IN THE FINANCIAL STATEMENTS. PART IV, LINE 1B: THE ORGANIZATION ASSISTS RESIDENTS WHO CAN NO LONGER UNDERTAKE THEIR OWN FINANCES BY PROVIDING THEM WITH BANK ACCOUNTS OVER WHICH THE ORGANIZATION PRESIDES AS CUSTODIAN. THE AMOUNTS ARE IMMATERIAL TO INCLUSION IN THE FINANCIAL STATEMENTS. PART V, LINE 4: THE ENDOWMENT FUNDS FOR ACTS COMMUNITIES OF MARYLAND INC. FORMERLY KNOWN AS INTEGRACE, INC. ARE USED TO REIMBURSE EMPLOYEES FOR CONTINUING EDUCATION, RESIDENT ASSISTANCE AND COMMUNITY ENRICHMENT. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN SPLIT INTEREST AGREEMENT -17,710. RENTAL EXPENSE -29,446. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 29,446. X 1 1 0 1 0 0 0 0 0 0 0 GERALD T GRANT CEO & CHAIRMAN 0 649885 0 223203 0 0 0 906605 0 16146 0 1795839 0 0 GLENN D FOX SECRETARY 0 393206 0 106704 0 0 0 477250 0 16146 0 993306 0 0 KAREN I CHRISTIANSEN PRESIDENT & VICE CHAIRMAN 0 477469 0 160524 0 0 0 256560 0 20089 0 914642 0 0 JONATHAN D GRANT ASSISTANT SECRETARY 0 358668 0 99372 0 0 0 124832 0 20089 0 602961 0 0 SUSAN AHERN TREASURER 0 296305 0 71478 0 0 0 13800 0 20089 0 401672 0 0 PEGGY C VALDIVIA ASSISTANT TREASURER 0 211254 0 42735 0 0 0 10175 0 12208 0 276372 0 0 SHEILA B AKAYA REGISTERED NURSE 214813 0 100 0 0 0 6862 0 19312 0 241087 0 0 0 SUSAN ARCADIA EXECUTIVE DIRECTOR 0 174652 0 28918 0 0 0 4113 0 15458 0 223141 0 0 GEORGE CLEMES EXECUTIVE DIRECTOR 0 184421 0 28844 0 0 0 8488 0 216 0 221969 0 0 PHYLLIS MANKA LICENSED PRACTICAL NURSE 196519 0 1250 0 0 0 8160 0 11679 0 217608 0 0 0 LINDSAY PATTERSON LICENSED PRACTICAL NURSE 176546 0 3150 0 0 0 3679 0 9576 0 192951 0 0 0 PART I, LINE 1A THE ORGANIZATION HAS AN ANNUAL BOARD OF DIRECTORS' EDUCATIONAL RETREAT NEAR ONE OR MORE OF THE ORGANIZATION'S COMMUNITIES, WHICH MAY REQUIRE SOME OR ALL BOARD MEMBERS TO TRAVEL. SPOUSES OF BOARD MEMBERS ARE ALSO INVITED TO ATTEND AT THE COMPANY'S EXPENSE. THESE SPOUSES PARTICIPATE IN EDUCATIONAL SESSIONS, SINCE THEY TOO HAVE AN INTEREST IN THE MISSION OF THE ORGANIZATION, FREQUENTLY BECOME INVOLVED IN DISCUSSION OF THEIR SPOUSE'S ROLE AND HOW THE ORGANIZATION FUNCTIONS, AND ALSO MUST PROVIDE ENABLING SUPPORT TO THE BOARD MEMBER. IN ADDITION, SPOUSES ALSO PROVIDE INSIGHT INTO THE EFFECTS OF ORGANIZATIONAL PLANS AND STRATEGIES. AS SUCH, THIS BENEFIT WAS NOT TREATED AS TAXABLE COMPENSATION. PART I, LINE 3 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 THE COMMUNITY MANAGERS UP TO THE CEO. THE STUDY, THE LATEST VERSION OF WHICH WAS COMPLETED IN 2023, INCLUDES COMPARISON OF NOT-FOR-PROFIT AND FOR-PROFIT COMPETITORS, OPERATING EFFECTIVENESS, AND IDENTIFICATION OF INDUSTRY SPECIFIC TRENDS OR PRACTICES IN COMPENSATION OR RECRUITMENT/EMPLOYMENT. MEASUREMENT AND ACTION ARE GENERALLY FOCUSED AT THE LEVELS FROM THE MEDIAN UP TO THE SEVENTY-FIFTH PERCENTILE AS IDENTIFIED IN THE STUDY. 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. PART I, LINE 4B OTHER COMPENSATION FOR KAREN I. CHRISTIANSEN, GERALD T. GRANT, GLENN D. FOX, AND JONATHAN D. GRANT INCLUDES ACCRUALS FOR A DEFERRED SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN. THE AMOUNT OF THE CURRENT YEAR ACCRUAL IS $242,760 FOR KAREN I. CHRISTIANSEN (NON-VESTED), $892,805 FOR GERALD T. GRANT (NON-VESTED), $463,450 FOR GLENN D. FOX (NON-VESTED), AND $111,032 FOR JONATHAN D. GRANT (NON-VESTED). A MARYLAND HEALTH AND HIGHER EDUCATIONAL FACILITIES AUTHORITY 520936091 2020-02-06 108905793 TO FUND CAPITAL AND REFUND AFFILIATE DEBT (2012ABC, 2013, 2004A, 2004C) 0 0 0 B THE TOWN OF CHESTERTOWN ECONOMIC DEVELOPMENT PROJECT SERIES 2018B 526000783 NONEAVAIL 2018-09-18 22390000 TO REFUND THE SERIES 2013 BONDS 0 0 0 A 108905793 366908 648108 34117135 75179629 2024 1 0 0 1 B 2990000 22390000 239157 210000 22180000 2018 1 0 1 1 A 0 1 1 1 0 0.00000 0.00000 0.00000 0 0 1 B 0 1 1 1 0 0.00000 0.00000 0.00000 0 0 1 A 1 0 0 0 0 1 B 0 0 1 0 0 0 0 0 1 A 1 B 0 SCHEDULE K, PART I, BOND ISSUES: DESCRIPTION OF PURPOSES (CON'T): (2008A, 2009A, 2009C) FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE HAS 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 MANAGEMENT SERVICES, INC., AN AFFILIATED ENTITY, PROVIDES MANAGEMENT SERVICES TO ACTS COMMUNITIES OF MARYLAND, INC. FORMERLY KNOWN AS INTEGRACE, INC. FORM 990, PART VI, SECTION A, LINE 6 ACTS COMMUNITIES OF MARYLAND, INC. FORMERLY KNOWN AS INTEGRACE, INC. IS A MARYLAND TAX-EXEMPT ORGANIZATION OF WHICH ACTS RETIREMENT-LIFE COMMUNITIES, INC., A RELATED PENNSYLVANIA TAX-EXEMPT ORGANIZATION (THROUGH ITS WHOLLY OWNED SUBSIDIARY ACTS ACQUISITION AND DEVELOPMENT COMPANY, LLC), IS THE SOLE MEMBER. FORM 990, PART VI, SECTION A, LINE 7A ACTS RETIREMENT-LIFE COMMUNITIES, INC., A RELATED PENNSYLVANIA TAX-EXEMPT ORGANIZATION (THROUGH ITS WHOLLY OWNED SUBSIDIARY ACTS ACQUISITION AND DEVELOPMENT COMPANY, LLC), IS THE SOLE MEMBER OF ACTS COMMUNITIES OF MARYLAND, INC. FORMERLY KNOWN AS INTEGRACE, INC. AS SOLE MEMBER, ACTS RETIREMENT-LIFE COMMUNITIES, INC. HAS THE RIGHT TO ELECT THE MEMBERS OF THE FILING ORGANIZATION'S BOARD. FORM 990, PART VI, SECTION A, LINE 7B ACTS RETIREMENT-LIFE COMMUNITIES, INC., A RELATED PENNSYLVANIA TAX-EXEMPT ORGANIZATION (THROUGH ITS WHOLLY OWNED SUBSIDIARY ACTS ACQUISITION AND DEVELOPMENT COMPANY, LLC), IS THE SOLE MEMBER OF ACTS COMMUNITIES OF MARYLAND, INC. FORMERLY KNOWN AS INTEGRACE, INC. AS SOLE MEMBER, ACTS RETIREMENT-LIFE COMMUNITIES, INC. HAS THE RIGHT TO APPROVE ALL AMENDMENTS OR ALTERATIONS TO THE ORGANIZATION'S ARTICLES OF INCORPORATION AND BYLAWS BEFORE CHANGES BECOME EFFECTIVE. FORM 990, PART VI, SECTION B, LINE 11B AFTER REVIEW BY THE ACTS' CFO, THE FORM 990 IS REVIEWED, BEFORE FILING, BY THE BOARD OF DIRECTORS' AUDIT AND FINANCE COMMITTEE. THE FORM 990 IS THEN PROVIDED TO THE OTHER MEMBERS OF ACTS COMMUNITIES OF MARYLAND, INC. FORMERLY KNOWN AS INTEGRACE, INC. 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 THE COMMUNITY MANAGERS UP TO THE CEO. THE STUDY, THE LATEST VERSION OF WHICH WAS COMPLETED IN 2023, INCLUDES COMPARISON OF NOT-FOR-PROFIT AND FOR-PROFIT COMPETITORS, OPERATING EFFECTIVENESS, AND IDENTIFICATION OF INDUSTRY SPECIFIC TRENDS OR PRACTICES IN COMPENSATION OR RECRUITMENT/EMPLOYMENT. MEASUREMENT AND ACTION ARE GENERALLY FOCUSED AT THE LEVELS FROM THE MEDIAN UP TO THE SEVENTY-FIFTH PERCENTILE AS IDENTIFIED IN THE STUDY. 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. AUDITED 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 EACH OF THE ORGANIZATION'S COMMUNITIES. 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 (NON-VESTED), GERALD T. GRANT (NON-VESTED), GLENN D. FOX (NON-VESTED), AND JONATHAN D. GRANT (NON-VESTED). FORM 990, PART XI, LINE 9: CHANGE IN SPLIT INTEREST AGREEMENT -17,710. FORM 990, PART XII, LINE 2C: THE PROCESS FOR THE ORGANIZATION'S AUDIT AND FINANCE COMMITTEE OVERSIGHT OF THE ANNUAL AUDIT OF ITS FINANCIAL STATEMENTS AND THOSE OF ITS AFFILIATES HAS NOT CHANGED FROM THE PRIOR YEAR. ACTS RETIREMENT-LIFE COMMUNITIES INC 420 DELAWARE DR FORT WASHINGTON PA 190342711 231900132 OWNS AND OPERATES CONTINUING CARE RETIREMENT COMMUNITIES PA 501(C)(3) LINE 10 ACTS RETIREMENT SERVICES INC 0 ACTS RETIREMENT SERVICES INC 420 DELAWARE DR FORT WASHINGTON PA 190342711 264573260 SUPPORTING ORGANIZATION PA 501(C)(3) LINE 12B, II N/A 0 ACTS SIGNATURE COMMUNITY SERVICES INC 420 DELAWARE DR 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 DR 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 DR FORT WASHINGTON PA 190342711 912161987 FUNDRAISING DE 501(C)(3) LINE 12A, I ACTS RETIREMENT-LIFE COMMUNITIES INC 0 BONITA SPRINGS RETIREMENT VILLAGE INC 420 DELAWARE DR FORT WASHINGTON PA 190342711 262386152 CONTINUING CARE RETIREMENT COMMUNITY FL 501(C)(3) LINE 10 ACTS ACQUISITION AND DEVELOPMENT COMPANY LLC 0 MEASE LIFE RESIDENTS FOUNDATION INC THRU 53124 700 MEASE PLAZA DUNEDIN FL 346986680 592437006 FUNDRAISING FL 501(C)(3) LINE 12C, III-FI MEASE LIFE INC 0 MEASE LIFE INC 420 DELAWARE DR FORT WASHINGTON PA 190342711 591005403 CONTINUING CARE RETIREMENT COMMUNITY FL 501(C)(3) LINE 10 ACTS ACQUISITION AND DEVELOPMENT COMPANY LLC 0 0 0 0 0 1 0 0 0 0 0 1 1 1 0 1 1 0 1 1 R 0 COST S 0 COST