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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>WILLIAM J PATCH IV</PersonNm>
        <TitleTxt>DIRECTOR OF IT</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JAMES M TRACY</PersonNm>
        <TitleTxt>VP OF PROP MGMT &amp; SRVS</TitleTxt>
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        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
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        <OtherCompensationAmt>46294</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>MARGARET SEAGERS</PersonNm>
        <TitleTxt>MANAGER OF SALES</TitleTxt>
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        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>46009</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GLENNDA R HART</PersonNm>
        <TitleTxt>VP OF RESIDENT SERVICES</TitleTxt>
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        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>48528</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PAMELA BAILEY</PersonNm>
        <TitleTxt>VP OF HEALTH &amp; WELLNESS</TitleTxt>
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        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>58087</OtherCompensationAmt>
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      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
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      <IndivRcvdGreaterThan100KCnt>49</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>1</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>CCS BUILDING GROUP INC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>598 MILLWOOD RD</AddressLine1Txt>
            <CityNm>WILLOW STREET</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>17584</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>BUILDING CONTRACTOR</ServicesDesc>
        <CompensationAmt>48791028</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>ACTS ALLIANCE MANAGEMENT LLC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>420 DELAWARE DR</AddressLine1Txt>
            <CityNm>FORT WASHINGTON</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>19034</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>MANAGEMENT SERVICES</ServicesDesc>
        <CompensationAmt>3843027</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>TRAGO MECHANICAL INC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>5 WYNWOOD DR</AddressLine1Txt>
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            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>17584</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>HVAC CONTRACTOR</ServicesDesc>
        <CompensationAmt>2115417</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>WILLOW VALLEY DEVELOPMENT CORPORATION</BusinessNameLine1Txt>
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        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>100 WILLOW VALLEY LAKES DR</AddressLine1Txt>
            <CityNm>WILLOW STREET</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>17584</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>DEVELOPMENT SERVICES</ServicesDesc>
        <CompensationAmt>1338156</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>WEAVER COMPANIES INC</BusinessNameLine1Txt>
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        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>4873 DIVISION HWY</AddressLine1Txt>
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            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>17519</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>ROOFING CONTRACTOR</ServicesDesc>
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      <CntrctRcvdGreaterThan100KCnt>28</CntrctRcvdGreaterThan100KCnt>
      <AllOtherContributionsAmt>1212927</AllOtherContributionsAmt>
      <TotalContributionsAmt>1212927</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
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        <BusinessCd>623000</BusinessCd>
        <TotalRevenueColumnAmt>106402842</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>106402842</RelatedOrExemptFuncIncomeAmt>
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      <ProgramServiceRevenueGrp>
        <Desc>AMORTIZATION OF ENTRANCE FEE REV.</Desc>
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        <RelatedOrExemptFuncIncomeAmt>25665727</RelatedOrExemptFuncIncomeAmt>
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      <ProgramServiceRevenueGrp>
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        <BusinessCd>623000</BusinessCd>
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        <RelatedOrExemptFuncIncomeAmt>8179137</RelatedOrExemptFuncIncomeAmt>
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      <ProgramServiceRevenueGrp>
        <Desc>MEMBER SERVICE REV.</Desc>
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        <RelatedOrExemptFuncIncomeAmt>4708523</RelatedOrExemptFuncIncomeAmt>
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      <ProgramServiceRevenueGrp>
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    <IRS990ScheduleA documentId="RetDoc1039100001">
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        <CurrentTaxYearMinus1YearAmt>133365708</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>144960069</CurrentTaxYearAmt>
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      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>108385618</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>112232092</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>123032599</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>135435561</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>146172996</CurrentTaxYearAmt>
        <TotalAmt>625258866</TotalAmt>
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      <AmountsRcvdDsqlfyPersonGrp>
        <CurrentTaxYearAmt>141481</CurrentTaxYearAmt>
        <TotalAmt>141481</TotalAmt>
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      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearAmt>141481</CurrentTaxYearAmt>
        <TotalAmt>141481</TotalAmt>
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      <PublicSupportTotal509Amt>625117385</PublicSupportTotal509Amt>
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        <CurrentTaxYearMinus3YearsAmt>3154570</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3646059</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3969188</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>5250992</CurrentTaxYearAmt>
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      <InvestmentIncomeAndUBTIGrp>
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        <CurrentTaxYearMinus2YearsAmt>3646059</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3969188</CurrentTaxYearMinus1YearAmt>
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        <CurrentTaxYearMinus4YearsAmt>4315733</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5277392</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2824037</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4112170</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4558881</CurrentTaxYearAmt>
        <TotalAmt>21088213</TotalAmt>
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      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>115564465</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>120664054</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>129502695</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>143516919</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>155982869</CurrentTaxYearAmt>
        <TotalAmt>665231002</TotalAmt>
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      <PublicSupportCY509Pct>0.93970</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.93590</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.02840</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.02790</InvestmentIncomePYPct>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:</FormAndLineReferenceDesc>
        <ExplanationTxt>AUDIOLOGY SERVICES - 2020 AMOUNT: $ 172,186. 2021 AMOUNT: $ 200,162. 2022 AMOUNT: $ 36,720. 2023 AMOUNT: $ 36,708. 2024 AMOUNT: $ 62,668. CAFE GUEST MEALS - 2020 AMOUNT: $ 567,435. 2021 AMOUNT: $ 621,634. 2022 AMOUNT: $ 858,879. 2023 AMOUNT: $ 146,848. 2024 AMOUNT: $ 413,014. DAY SPA INCOME - 2020 AMOUNT: $ 49,490. 2021 AMOUNT: $ 136,857. FLEXIBLE MEAL PROGRAM - 2020 AMOUNT: $ 1,774,258. 2021 AMOUNT: $ 1,597,590. GUEST ROOM STORAGE CAGES RENT - 2020 AMOUNT: $ 298,675. 2021 AMOUNT: $ 474,770. 2022 AMOUNT: $ 394,412. 2023 AMOUNT: $ 564,324. 2024 AMOUNT: $ 611,330. MAID SERVICE - 2020 AMOUNT: $ 364,704. 2021 AMOUNT: $ 381,825. CABLE TV INTERNET - 2020 AMOUNT: $ 1,303,689. 2021 AMOUNT: $ 1,340,239. PERFORMING ARTS INCOME - 2020 AMOUNT: $ 47,058. 2021 AMOUNT: $ 68,818. PERSONAL LAUNDRY SERVICES - 2020 AMOUNT: $ 201,094. 2021 AMOUNT: $ 201,043. MISCELLANEOUS - 2020 AMOUNT: $ -462,856. 2021 AMOUNT: $ 254,454. VENDING REVENUE - 2022 AMOUNT: $ 82,367. 2023 AMOUNT: $ 65,816. 2024 AMOUNT: $ 181,955. COMMISSION - 2022 AMOUNT: $ 1,207,574. 2023 AMOUNT: $ 2,044,904. 2024 AMOUNT: $ 2,017,305. CULINARY INCOME - 2022 AMOUNT: $ 138,156. 2023 AMOUNT: $ 1,062,146. 2024 AMOUNT: $ 1,247,314. EVENT INCOME - 2022 AMOUNT: $ 13,311. APARTMENT UPGRADES - 2022 AMOUNT: $ 48,305. RESIDENT CHARGES - 2022 AMOUNT: $ 44,313. 2023 AMOUNT: $ 191,424. 2024 AMOUNT: $ 25,295.</ExplanationTxt>
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    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <AgentTrusteeEtcInd>0</AgentTrusteeEtcInd>
      <InclEscrowCustodialAcctLiabInd>1</InclEscrowCustodialAcctLiabInd>
      <ExplanationProvidedInd>X</ExplanationProvidedInd>
      <LandGrp>
        <OtherCostOrOtherBasisAmt>32746014</OtherCostOrOtherBasisAmt>
        <BookValueAmt>32746014</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>618202860</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>287850833</DepreciationAmt>
        <BookValueAmt>330352027</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>10075538</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>1132940</DepreciationAmt>
        <BookValueAmt>8942598</BookValueAmt>
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      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>58801516</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>36934175</DepreciationAmt>
        <BookValueAmt>21867341</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>92336559</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>26980292</DepreciationAmt>
        <BookValueAmt>65356267</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>459264247</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>DUE TO AFFILIATES</Desc>
        <Amt>1872721</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>ENTRANCE FEE DEPOSITS</Desc>
        <Amt>133622</Amt>
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      <OtherLiabilitiesOrgGrp>
        <Desc>ENTRANCE FEE REFUNDABLE</Desc>
        <Amt>37676922</Amt>
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      <TotalLiabilityAmt>39683265</TotalLiabilityAmt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART IV, LINE 2B:</FormAndLineReferenceDesc>
        <ExplanationTxt>ENTRANCE FEE DEPOSITS ARE KEPT SEPARATELY IN AN ESCROW ACCOUNT UNTIL RESIDENTS HAVE MOVED INTO THEIR UNIT. ONCE MOVED IN, FUNDS ARE RELEASED FROM ESCROW INTO THE OPERATING CASH.</ExplanationTxt>
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    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
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          <BusinessNameLine1Txt>WILLLOW VALLEY CHARITABLE FOUNDATION</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>100 WILLOW VALLEY LAKES DRIVE</AddressLine1Txt>
          <CityNm>WILLOW STREET</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>17584</ZIPCd>
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        <RecipientEIN>825031123</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>100000</CashGrantAmt>
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        <PurposeOfGrantTxt>RELATED ORGANIZATION GRANT</PurposeOfGrantTxt>
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      <Total501c3OrgCnt>1</Total501c3OrgCnt>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>RESIDENT ASSISTANCE</GrantTypeTxt>
        <RecipientCnt>12</RecipientCnt>
        <CashGrantAmt>263112</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>SCHOLARSHIPS</GrantTypeTxt>
        <RecipientCnt>83</RecipientCnt>
        <CashGrantAmt>324715</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHOLARSHIP APPLICATIONS ARE SUBMITTED TO RESIDENT COMMITTEES WHO REVIEW AND INTERVIEW APPLICANTS, AND THEN DETERMINE SCHOLARSHIP LEVELS. RESIDENT NEED FOR ASSISTANCE IS EVALUATED BY THE VICE PRESIDENT OF RESIDENT SERVICES AND REVIEWED WITH THE CHIEF FINANCIAL OFFICER. ANNUALLY, THE BOARD OF DIRECTORS APPROVES THE DISTRIBUTION OF ASSISTANCE BASED ON ACCUMULATED DEFERRAL AMOUNTS FOR THE PRECEDING 12 MONTH PERIOD.</ExplanationTxt>
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    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>0</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>0</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>0</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>0</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>0</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>0</CompBsdNetEarnsRltdOrgsInd>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>KENDALL HUNSICKER</PersonNm>
        <TitleTxt>SR VP OF HC SERVICES</TitleTxt>
        <BaseCompensationFilingOrgAmt>223612</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>23500</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>35197</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>282309</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>SHARON HABANEC</PersonNm>
        <TitleTxt>SR VP OF CULINARY SERVICES</TitleTxt>
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        <BonusFilingOrganizationAmount>19782</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
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        <TotalCompensationFilingOrgAmt>256610</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JAMES M TRACY</PersonNm>
        <TitleTxt>VP OF PROP MGMT &amp; SRVS</TitleTxt>
        <BaseCompensationFilingOrgAmt>161603</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>16654</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>5496</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>40798</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>224551</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>PAMELA BAILEY</PersonNm>
        <TitleTxt>VP OF HEALTH &amp; WELLNESS</TitleTxt>
        <BaseCompensationFilingOrgAmt>148650</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>15768</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>5203</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>52884</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>222505</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>GLENNDA R HART</PersonNm>
        <TitleTxt>VP OF RESIDENT SERVICES</TitleTxt>
        <BaseCompensationFilingOrgAmt>157383</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>16310</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>5383</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>43145</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>222221</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
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        <TitleTxt>MANAGER OF SALES</TitleTxt>
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        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>87200</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>5171</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>40838</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>212724</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>WILLIAM J PATCH IV</PersonNm>
        <TitleTxt>DIRECTOR OF IT</TitleTxt>
        <BaseCompensationFilingOrgAmt>175532</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>17742</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>12605</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>205879</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>KRISTEN LOOSE</PersonNm>
        <TitleTxt>VP HEALTHCARE OPERATIONS</TitleTxt>
        <BaseCompensationFilingOrgAmt>180174</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>17960</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>198134</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 7</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUALLY, THE WILLOW VALLEY COMMUNITIES BOARD OF DIRECTORS HAS APPROVED A YEAR-END GIFT TO LEADERSHIP WITH THE AMOUNT DETERMINED BASED ON THEIR MANAGERIAL LEVEL. FURTHER, SALES INCENTIVES ARE PAID PER POLICY TO THE MANAGER OF SALES. SALES INCENTIVES ARE A FLAT AMOUNT PER UNIT SOLD.</ExplanationTxt>
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    </IRS990ScheduleJ>
    <IRS990ScheduleK documentId="RetDoc1053100001">
      <TaxExemptBondsIssuesGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <IssuerName>
          <BusinessNameLine1Txt>LANCASTER INDUSTRIAL DEVELOPMENT AUTHORITY 2009 SERIES ABC</BusinessNameLine1Txt>
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        <BondIssuerEIN>231884507</BondIssuerEIN>
        <CUSIPNum>514349CF4</CUSIPNum>
        <BondIssuedDt>2009-07-23</BondIssuedDt>
        <IssuePriceAmt>60000000</IssuePriceAmt>
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        <OnBehalfOfIssuerInd>0</OnBehalfOfIssuerInd>
        <PoolFinancingInd>0</PoolFinancingInd>
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      <TaxExemptBondsIssuesGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <IssuerName>
          <BusinessNameLine1Txt>EAST HEMPFIELD INDUSTRIAL DEVELOPMENT AUTHORITY</BusinessNameLine1Txt>
        </IssuerName>
        <BondIssuerEIN>231925435</BondIssuerEIN>
        <CUSIPNum>273007CN2</CUSIPNum>
        <BondIssuedDt>2016-02-01</BondIssuedDt>
        <IssuePriceAmt>43794261</IssuePriceAmt>
        <PurposeDesc>REFUND PORTION OF 2009 A-B &amp; VISTAS CONSTRUCTION</PurposeDesc>
        <DefeasedInd>0</DefeasedInd>
        <OnBehalfOfIssuerInd>0</OnBehalfOfIssuerInd>
        <PoolFinancingInd>0</PoolFinancingInd>
      </TaxExemptBondsIssuesGrp>
      <TaxExemptBondsIssuesGrp>
        <BondReferenceCd>C</BondReferenceCd>
        <IssuerName>
          <BusinessNameLine1Txt>LANCASTER INDUSTRIAL DEVELOPMENT AUTHORITY</BusinessNameLine1Txt>
        </IssuerName>
        <BondIssuerEIN>231884507</BondIssuerEIN>
        <CUSIPNum>514349CZ0</CUSIPNum>
        <BondIssuedDt>2019-08-07</BondIssuedDt>
        <IssuePriceAmt>41705626</IssuePriceAmt>
        <PurposeDesc>CONSTRUCTION OF SOUTH POINTE EXPANSION</PurposeDesc>
        <DefeasedInd>0</DefeasedInd>
        <OnBehalfOfIssuerInd>0</OnBehalfOfIssuerInd>
        <PoolFinancingInd>0</PoolFinancingInd>
      </TaxExemptBondsIssuesGrp>
      <TaxExemptBondsProceedsGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <RetiredAmt>23320000</RetiredAmt>
        <TotalProceedsAmt>60000000</TotalProceedsAmt>
        <RefundingEscrowAmt>48576506</RefundingEscrowAmt>
        <IssuanceCostsFromProceedsAmt>677644</IssuanceCostsFromProceedsAmt>
        <CreditEnhancementAmt>277321</CreditEnhancementAmt>
        <CapitalExpendituresAmt>10468529</CapitalExpendituresAmt>
        <SubstantialCompletionYr>2009</SubstantialCompletionYr>
        <RefundingTaxExemptBondsInd>1</RefundingTaxExemptBondsInd>
        <RefundingTaxableBondsInd>0</RefundingTaxableBondsInd>
        <FinalAllocationMadeInd>1</FinalAllocationMadeInd>
        <AdequateBooksAndRecMaintInd>1</AdequateBooksAndRecMaintInd>
      </TaxExemptBondsProceedsGrp>
      <TaxExemptBondsProceedsGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <RetiredAmt>13735000</RetiredAmt>
        <TotalProceedsAmt>43794261</TotalProceedsAmt>
        <RefundingEscrowAmt>19175200</RefundingEscrowAmt>
        <IssuanceCostsFromProceedsAmt>598633</IssuanceCostsFromProceedsAmt>
        <CapitalExpendituresAmt>24020428</CapitalExpendituresAmt>
        <SubstantialCompletionYr>2017</SubstantialCompletionYr>
        <RefundingTaxExemptBondsInd>1</RefundingTaxExemptBondsInd>
        <RefundingTaxableBondsInd>0</RefundingTaxableBondsInd>
        <FinalAllocationMadeInd>1</FinalAllocationMadeInd>
        <AdequateBooksAndRecMaintInd>1</AdequateBooksAndRecMaintInd>
      </TaxExemptBondsProceedsGrp>
      <TaxExemptBondsProceedsGrp>
        <BondReferenceCd>C</BondReferenceCd>
        <TotalProceedsAmt>41705626</TotalProceedsAmt>
        <IssuanceCostsFromProceedsAmt>593528</IssuanceCostsFromProceedsAmt>
        <CapitalExpendituresAmt>41112098</CapitalExpendituresAmt>
        <SubstantialCompletionYr>2022</SubstantialCompletionYr>
        <RefundingTaxExemptBondsInd>0</RefundingTaxExemptBondsInd>
        <RefundingTaxableBondsInd>0</RefundingTaxableBondsInd>
        <FinalAllocationMadeInd>1</FinalAllocationMadeInd>
        <AdequateBooksAndRecMaintInd>1</AdequateBooksAndRecMaintInd>
      </TaxExemptBondsProceedsGrp>
      <TaxExemptBondsPrivateBusUseGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <OwningBondFinancedPropertyInd>0</OwningBondFinancedPropertyInd>
        <AnyLeaseArrangementsInd>1</AnyLeaseArrangementsInd>
        <MgmtContractBondFincdPropInd>1</MgmtContractBondFincdPropInd>
        <EngageBondCounselContractsInd>1</EngageBondCounselContractsInd>
        <AnyResearchAgreementsInd>0</AnyResearchAgreementsInd>
        <PrivateBusUseByOthersPct>0.00000</PrivateBusUseByOthersPct>
        <PrivateBusConcerningUBIPct>0.00000</PrivateBusConcerningUBIPct>
        <TotalPrivateBusinessUsePct>0.00000</TotalPrivateBusinessUsePct>
        <BondIssMeetPrvtSecPymtTestInd>0</BondIssMeetPrvtSecPymtTestInd>
        <ChangeInUseBondFinancedPropInd>0</ChangeInUseBondFinancedPropInd>
        <ProcsNonqualifiedBondRemdtdInd>0</ProcsNonqualifiedBondRemdtdInd>
      </TaxExemptBondsPrivateBusUseGrp>
      <TaxExemptBondsPrivateBusUseGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <OwningBondFinancedPropertyInd>0</OwningBondFinancedPropertyInd>
        <AnyLeaseArrangementsInd>1</AnyLeaseArrangementsInd>
        <MgmtContractBondFincdPropInd>1</MgmtContractBondFincdPropInd>
        <EngageBondCounselContractsInd>1</EngageBondCounselContractsInd>
        <AnyResearchAgreementsInd>0</AnyResearchAgreementsInd>
        <PrivateBusUseByOthersPct>0.00000</PrivateBusUseByOthersPct>
        <PrivateBusConcerningUBIPct>0.00000</PrivateBusConcerningUBIPct>
        <TotalPrivateBusinessUsePct>0.00000</TotalPrivateBusinessUsePct>
        <BondIssMeetPrvtSecPymtTestInd>0</BondIssMeetPrvtSecPymtTestInd>
        <ChangeInUseBondFinancedPropInd>0</ChangeInUseBondFinancedPropInd>
        <ProcsNonqualifiedBondRemdtdInd>0</ProcsNonqualifiedBondRemdtdInd>
      </TaxExemptBondsPrivateBusUseGrp>
      <TaxExemptBondsPrivateBusUseGrp>
        <BondReferenceCd>C</BondReferenceCd>
        <OwningBondFinancedPropertyInd>0</OwningBondFinancedPropertyInd>
        <AnyLeaseArrangementsInd>1</AnyLeaseArrangementsInd>
        <MgmtContractBondFincdPropInd>1</MgmtContractBondFincdPropInd>
        <EngageBondCounselContractsInd>1</EngageBondCounselContractsInd>
        <AnyResearchAgreementsInd>0</AnyResearchAgreementsInd>
        <PrivateBusUseByOthersPct>0.00000</PrivateBusUseByOthersPct>
        <PrivateBusConcerningUBIPct>0.00000</PrivateBusConcerningUBIPct>
        <TotalPrivateBusinessUsePct>0.00000</TotalPrivateBusinessUsePct>
        <BondIssMeetPrvtSecPymtTestInd>0</BondIssMeetPrvtSecPymtTestInd>
        <ChangeInUseBondFinancedPropInd>0</ChangeInUseBondFinancedPropInd>
        <ProcsNonqualifiedBondRemdtdInd>0</ProcsNonqualifiedBondRemdtdInd>
      </TaxExemptBondsPrivateBusUseGrp>
      <TaxExemptBondsArbitrageGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <Form8038TFiledInd>0</Form8038TFiledInd>
        <RebateNotDueYetInd>0</RebateNotDueYetInd>
        <ExceptionToRebateInd>0</ExceptionToRebateInd>
        <NoRebateDueInd>1</NoRebateDueInd>
        <VariableRateIssueInd>1</VariableRateIssueInd>
        <HedgeIdentifiedInBksAndRecInd>1</HedgeIdentifiedInBksAndRecInd>
        <HedgeProviderName>
          <BusinessNameLine1Txt>PNC BANK</BusinessNameLine1Txt>
        </HedgeProviderName>
        <TermOfHedgePct>0.013200000000</TermOfHedgePct>
        <SuperintegratedHedgeInd>0</SuperintegratedHedgeInd>
        <HedgeTerminatedInd>0</HedgeTerminatedInd>
        <GrossProceedsInvestedInGICInd>0</GrossProceedsInvestedInGICInd>
        <GrossProceedsInvestedInd>0</GrossProceedsInvestedInd>
        <WrittenProcToMonitorReqsInd>0</WrittenProcToMonitorReqsInd>
      </TaxExemptBondsArbitrageGrp>
      <TaxExemptBondsArbitrageGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <Form8038TFiledInd>0</Form8038TFiledInd>
        <RebateNotDueYetInd>0</RebateNotDueYetInd>
        <ExceptionToRebateInd>0</ExceptionToRebateInd>
        <NoRebateDueInd>1</NoRebateDueInd>
        <VariableRateIssueInd>0</VariableRateIssueInd>
        <HedgeIdentifiedInBksAndRecInd>0</HedgeIdentifiedInBksAndRecInd>
        <GrossProceedsInvestedInGICInd>0</GrossProceedsInvestedInGICInd>
        <GrossProceedsInvestedInd>0</GrossProceedsInvestedInd>
        <WrittenProcToMonitorReqsInd>0</WrittenProcToMonitorReqsInd>
      </TaxExemptBondsArbitrageGrp>
      <TaxExemptBondsArbitrageGrp>
        <BondReferenceCd>C</BondReferenceCd>
        <Form8038TFiledInd>0</Form8038TFiledInd>
        <RebateNotDueYetInd>1</RebateNotDueYetInd>
        <ExceptionToRebateInd>0</ExceptionToRebateInd>
        <NoRebateDueInd>0</NoRebateDueInd>
        <VariableRateIssueInd>0</VariableRateIssueInd>
        <HedgeIdentifiedInBksAndRecInd>0</HedgeIdentifiedInBksAndRecInd>
        <GrossProceedsInvestedInGICInd>0</GrossProceedsInvestedInGICInd>
        <GrossProceedsInvestedInd>0</GrossProceedsInvestedInd>
        <WrittenProcToMonitorReqsInd>0</WrittenProcToMonitorReqsInd>
      </TaxExemptBondsArbitrageGrp>
      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <ProceduresCorrectiveActionInd>0</ProceduresCorrectiveActionInd>
      </ProceduresCorrectiveActionGrp>
      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <ProceduresCorrectiveActionInd>0</ProceduresCorrectiveActionInd>
      </ProceduresCorrectiveActionGrp>
      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>C</BondReferenceCd>
        <ProceduresCorrectiveActionInd>0</ProceduresCorrectiveActionInd>
      </ProceduresCorrectiveActionGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>DATE REBATE COMPUTATION PERFORMED</FormAndLineReferenceDesc>
        <ExplanationTxt>ISSUER NAME: LANCASTER INDUSTRIAL DEVELOPMENT AUTHORITY 2009 SERIES A,B,C DATE THE REBATE COMPUTATION WAS PERFORMED: 07/23/2024 ISSUER NAME: EAST HEMPFIELD INDUSTRIAL DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 02/01/2021</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>POST-ISSUANCE COMPLIANCE PROCEDURES</FormAndLineReferenceDesc>
        <ExplanationTxt>BOND PROCEEDS ARE TRACKED SEPARATELY IN A SEPARATE GENERAL LEDGER ACCOUNT WHICH IS TIED TO THE FUND BALANCE (REQUISITION REDUCTIONS) IN THE CONSTRUCTION TRUST FUND.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>REFUND ISSUANCE</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 2016 EAST HEMPFIELD INDUSTRIAL DEVELOPMENT AUTHORITY TAX-EXEMPT BONDS PARTIALLY REFUNDED A PORTION OF THE 2009 A-B &amp; VISTA TAX-EXEMPT BONDS WHICH WERE ORIGINALLY ISSUED ON JULY 23, 2009.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleK>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTS ALLIANCE MANAGEMENT, LLC (AAM), D/B/A "WILLOW VALLEY LIVING" (WVL), A NON-AFFILIATED ENTITY, PROVIDED MANAGEMENT SERVICES TO WILLOW VALLEY COMMUNITIES THROUGH 10/31/24. WVL PROVIDED GENERAL MANAGEMENT AND SUPERVISION, ACCOUNTING, HUMAN RESOURCES AND OTHER SERVICES NEEDED TO MANAGE THE COMMUNITY. KEY POSITIONS OF WVL INCLUDED PRESIDENT AND CHIEF OPERATING OFFICER, CHIEF FINANCIAL OFFICER, CHIEF HUMAN RESOURCES OFFICER, CHIEF HOSPITALITY OFFICER AND CHIEF MARKETING OFFICER. IN RETURN FOR THESE SERVICES AND EXPERTISE, AAM RECEIVED A REVENUE-BASED FEE OF $4,008,227 IN 2024. EFFECTIVE 11/1/2024, THE CONTRACT WITH WVL TERMINATED AND WILLOW VALLEY RETIREMENT MANAGEMENT, ANOTHER NON-AFFILIATED ENTITY, TOOK OVER PROVIDING CEO SERVICES TO WILLOW VALLEY COMMUNITIES. IN RETURN FOR THESE SERVICES, WILLOW VALLEY RETIREMENT MANAGEMENT RECEIVED A FEE OF $135,000 IN 2024.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION AMENDED ITS ARTICLES OF INCORPORATION TO REMOVE ACTS RETIREMENT SERVICES, INC. AS THE SOLE MEMBER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S SOLE MEMBER THROUGH 10/31/2024 WAS ACTS RETIREMENT SERVICES, INC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THROUGH 10/31/2024, THE ELECTION OF BOARD OF DIRECTORS WAS HELD AT LEAST ANNUALLY BY THE MEMBER. CANDIDATES WERE NOMINATED BY THE CORPORATION'S BOARD OF DIRECTORS AND PRESENTED TO THE MEMBER FOR SELECTION. BEGINNING 11/01/2024, THERE IS NO LONGER A MEMBER, AND ALL BOARD MEMBERS ARE ELECTED AND APPOINTED BY THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S FINANCE DEPARTMENT PREPARES THE INFORMATION FOR THE FORM 990. OUR INDEPENDENT ACCOUNTING FIRM (BAKER TILLY ADVISORY GROUP, LP) REVIEWS THE INFORMATION AND PREPARES A DRAFT RETURN. THE DRAFT IS REVIEWED BY THE BOARD OF DIRECTORS WITH FILING APPROVAL GIVEN BY THE AUDIT &amp; FINANCE COMMITTEE. PRIOR TO FILING, THE FINAL COPY OF THE FORM 990, AS ULTIMATELY FILED WITH THE IRS, IS PROVIDED TO THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ON AN ANNUAL BASIS, OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST FORM. UPON COMPLETION THIS FORM MUST BE NOTARIZED. ONE COPY IS FORWARDED TO PA DEPARTMENT OF INSURANCE AND ANOTHER IS RETAINED BY THE MANAGEMENT COMPANY. AS NEW BUSINESS RELATIONSHIPS ARE DEVELOPED/FORMED, APPROPRIATE QUESTIONS ARE ASKED TO DETERMINE IF POTENTIONAL CONFLICTS EXIST. IN ADDITION, EACH INDIVIDUAL THAT COMPLETED THE FORM IS TO MAKE THE COMMUNITIES AWARE OF ANY POTENTIAL CONFLICTS OF INTEREST OF WHICH THEY MAY BECOME AWARE. ANY POTENTIAL CONFLICT WOULD BE REVIEWED, DISCUSSED AND BROUGHT TO THE EXECUTIVE COMMITTEE OF THE BOARD FOR RECOMMENDED RESOLUTION. AN INDIVIDUAL WITH A CONFLICT WILL RECUSE THEMSELVES FROM PARTICIPATING IN THE DELIBERATIONS AND DECISIONS IN THE TRANSACTION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICER AND KEY EMPLOYEE COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OR COMPENSATION COMMITTEE. ALL COMPENSATION IS REVIEWED TO CONFIRM IT'S WITHIN FAIR MARKET VALUE FOR THE INDUSTRY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BUT THEY ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGE IN FMV OF INTEREST RATE SWAP AGREEMENTS 120,640. NET ASSETS RELEASED FROM RESTRICTION 613,557.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdDisregardedEntitiesGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>CONNECTIONS AT HOME VIA WILLOW VALLEY</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>600 WILLOW VALLEY SQUARE</AddressLine1Txt>
          <CityNm>LANCASTER</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>17602</ZIPCd>
        </USAddress>
        <EIN>465013130</EIN>
        <PrimaryActivitiesTxt>HOME CARE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>PA</LegalDomicileStateCd>
        <TotalIncomeAmt>-26847</TotalIncomeAmt>
        <EndOfYearAssetsAmt>66140</EndOfYearAssetsAmt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>WILLOW VALLEY COMMUNITIES</BusinessNameLine1Txt>
        </DirectControllingEntityName>
      </IdDisregardedEntitiesGrp>
      <IdDisregardedEntitiesGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>MOSAIC REAL ESTATE LLC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>100 WILLOW VALLEY LAKES DRIVE</AddressLine1Txt>
          <CityNm>LANCASTER</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>17602</ZIPCd>
        </USAddress>
        <EIN>842893740</EIN>
        <PrimaryActivitiesTxt>REAL ESTATE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>PA</LegalDomicileStateCd>
        <TotalIncomeAmt>-735870</TotalIncomeAmt>
        <EndOfYearAssetsAmt>9837523</EndOfYearAssetsAmt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>WILLOW VALLEY COMMUNITIES</BusinessNameLine1Txt>
        </DirectControllingEntityName>
      </IdDisregardedEntitiesGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>WILLOW VALLEY COMMUNITIES CHARITABLE FOUNDATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>100 WILLOW VALLEY LAKES DRIVE</AddressLine1Txt>
          <CityNm>WILLOW STREET</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>17584</ZIPCd>
        </USAddress>
        <EIN>825031123</EIN>
        <PrimaryActivitiesTxt>SUPPORT WILLOW VALLEY COMMUNITIES</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>PA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 12A, I</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>WILLOW VALLEY COMMUNITIES</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>1</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>1</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>1</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>WILLOW VALLEY COMMUNITIES CHARITABLE FOUNDATION</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>R</TransactionTypeTxt>
        <InvolvedAmt>400000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>COST</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>MOSAIC REAL ESTATE</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>R</TransactionTypeTxt>
        <InvolvedAmt>800000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>COST</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>WILLOW VALLEY COMMUNITIES CHARITABLE FOUNDATION</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>B</TransactionTypeTxt>
        <InvolvedAmt>100000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>COST</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>