2026-05-15T15:22:04+00:00 2025-06-30 440160260 Forvis Mazars LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2024-07-01 351317338 WALNUT HILLS RETIREMENT COMMUNITIES INC WALN 3308933200 PO BOX 129 WALNUT CREEK OH 44687 PAM ALEXANDER CFO 3308933200 2026-05-15 true true Lauren Denton P01571860 2604604000 2026-05-15 2024 2025-03-06 01:10:19Z PAM ALEXANDER 4770 OLDE PUMP ST WALNUT CREEK OH 44687 9522235 false X WWW.WALNUTHILLSLIVING.COM X 2007 IN WALNUT HILLS PROVIDES ACTIVE, AFFORDABLE RETIREMENT LIVING WITH SUPPORTIVE SERVICES, ASSISTED LIVING, AND SKILLED NURSING CARE. 7 7 195 55 0 848547 46063 141095 9261182 9224411 792762 34368 182616 119872 10282623 9519746 12600 12600 0 4435562 5060052 0 0 6458619 6539563 10906781 11612215 -624158 -2092469 16844398 14494506 19274405 18976163 -2430007 -4481657 WALNUT HILLS IS A CARING CHRISTIAN COMMUNITY OFFERING LIFE WITH PURPOSE AND HIGH QUALITY RETIREMENT SERVICES WITHIN A BROADER COMMUNITY THAT CARES AND SERVES. false false 8179093 12600 7690800 SEE SCHEDULE O 2488284 1616213 RESIDENT & ANCILLARY SERVICES - ASSISTED LIVING APARTMENTS AT WALNUT HILLS ARE OFFERED BASED ON THE SOCIAL MODEL. ASSISTED LIVING HELPS MEET THE DESIRE OF OLDER PERSONS TO AGE IN PLACE WHILE THEY ARE ABLE TO RECEIVE THE CARE AND SUPPORTIVE SERVICES THEY REQUIRE ON A DAILY BASIS. ASSISTED LIVING PROVIDES AN ALTERNATIVE TO NURSING HOME CARE. THE PHILOSOPHY OF ASSISTED LIVING EMPHASIZES PERSONAL DIGNITY, AUTONOMY, INDEPENDENCE, AND PRIVACY. INDEPENDENT LIVING RESIDENTS PAY A LIFE-LEASE ENTRY FEE TO OCCUPY THE RESIDENCE AND PAY A MONTHLY SERVICE FEE FOR SERVICES RENDERED. ADDITIONALLY, THEY HAVE VARIOUS A LA CARTE FEES FOR INCIDENTALS AND SUPPLIES. 10667377 true true false false false false false false false false true false false false true false false true false false false false false false false false false true false true false false false false false false false false false false false false false false false true true true false false true 36 0 true 195 true false false false false false false false false false false false false X 7 7 false true false false true true true true true false false false true true true true true true true true false false OH X PAM ALEXANDER 5745374000 1721 GREENCROFT BLVD GOSHEN IN 46526 GARRETT ROACH CHAIR 1.0 0.0 X X 0 0 0 JASON COBLENTZ VICE CHAIR 1.0 0.0 X X 0 0 0 CARITA KEIM BOARD MEMBER 1.0 0.0 X 0 0 0 DARLENE FINZER BOARD MEMBER 1.0 0.0 X 0 0 0 DEBORAH HERSHBERGER BOARD MEMBER 1.0 0.0 X 0 0 0 MARVIN WENGERD BOARD MEMBER (LEFT 08/24) 1.0 0.0 X 0 0 0 PAUL SHETLER BOARD MEMBER 1.0 0.0 X 0 0 0 TERRY BURKHALTER BOARD MEMBER 1.0 0.0 X 0 0 0 AIMEE RIEMKE ASSISTANT SECRETARY 1.0 44.0 X 0 162518 31415 CALLIE SELNER HARTUNG ASSISTANT TREASURER (LEFT 08/24) 1.0 44.0 X 0 60386 7612 CHARITY YODER PRESIDENT (START 01/25) 45.0 0.0 X 0 59232 4053 DAVID MALETICH PRESIDENT (LEFT 01/25) 45.0 0.0 X 0 129617 14931 ERIC HERSHBERGER TREASURER (LEFT 04/25) 1.0 44.0 X 0 89803 5564 RYDELL BONTRAGER SECRETARY 1.0 44.0 X 0 160883 43366 0 662439 106941 0 false true false HEALTHCARE THERAPY SERVICES 1500 AMERICAN WAY SUITE 110 GREENWOOD IN 46143 THERAPY SERVICES 374622 SHIFTKEY LLC PO BOX 735913 DALLAS TX 753735913 AGENCY STAFFING 345096 WAYMAKER MEDSTAFF LLC PO BOX 4729 Winter Park FL 32793 AGENCY STAFFING 173856 MAXIM HEALTHCARE STAFFING SERVICES 12558 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 AGENCY STAFFING 130090 4 140995 100 141095 NURSING SERVICES 623000 7690800 7690800 RESIDENT SERVICES 623000 1533611 1533611 0 0 0 0 9224411 35307 35307 37270 37270 0 37270 37270 1550 2489 0 -939 -939 -939 TV/PHONE/MAINTENANCE 900099 47303 47303 TRANSPORTATION 480000 20861 20861 BEAUTY/BARBER SHOP 623990 14348 14348 90 90 0 0 82602 9519746 9307013 0 71638 X 12600 12600 4234714 3998795 235919 113537 107212 6325 318881 301116 17765 392920 371030 21890 135000 135000 7300 7300 29200 29200 1704452 1648094 56358 0 47414 47414 712537 605657 106880 3814 3242 572 630475 423341 207134 40010 40010 935004 935004 913296 913296 47733 40573 7160 LICENSE & FEES 440342 426735 13607 OTHER EXPENSES 318342 267410 50932 REPAIRS & MAINTENANCE 295786 295786 BAD DEBT 269643 269643 9215 7833 1382 0 11612215 10667377 944838 0 1999 2999 3289769 1374382 872516 807158 0 0 0 0 18429 18429 22959199 11597635 11761376 11361564 0 0 731000 731000 169309 198974 16844398 14494506 981179 1175087 1737920 1721231 0 0 7497524 7382142 3651536 3239409 5406246 5458294 19274405 18976163 X -2611076 -4703545 181069 221888 -2430007 -4481657 16844398 14494506 X -2092469 40819 X false true true false X 1678378 540037 1258139 46063 141095 3663712 8758248 8675680 9001889 9407183 9307013 45150013 0 0 0 10436626 9215717 10260028 9453246 9448108 48813725 0 0 0 0 0 0 0 1401 241112 309136 72832 624481 0 1401 241112 309136 72832 624481 48189244 93773 64464 104833 97656 72577 433303 0 93773 64464 104833 97656 72577 433303 0 0 0 0 0 0 0 10530399 9280181 10364861 9550902 9520685 49247028 0.97852 0.97966 0.01 0.01 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 576650 576650 18825766 9074485 9751281 1953548 1551999 401549 1603235 971151 632084 11361564 Federal Income Taxes LIFE LEASE NOTE PAYABLE 4342817 DUE TO AFFILIATE 845480 RESIDENT REFUNDS 269997 5458294 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part X, Line 2 ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. false GREENCROFT COMMUNITIES FOUNDATION INC PO BOX 819 GOSHEN IN 46527 237126990 501(C) (3) 12600 SUPPORT 1 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds CONTRIBUTIONS MADE ARE UNRESTRICTED AND CAN BE USED IN ANY WAY THE DONEE ORGANIZATION SEES FIT TO FURTHER ITS TAX-EXEMPT PURPOSE. false false false false false false false false false RYDELL BONTRAGER SECRETARY 0 144335 0 16272 0 276 0 7137 0 36229 0 204249 0 0 AIMEE RIEMKE ASSISTANT SECRETARY 0 146184 0 15818 0 516 0 7317 0 24098 0 193933 0 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 III, Line 4a NURSING SERVICES - WALNUT HILLS IS A NON-PROFIT COMMUNITY BENEFIT CORPORATION THAT PROVIDES CONTINUING CARE RETIREMENT COMMUNITY (CCRC) SERVICES TO 250 RESIDENTS ON A 110-ACRE CAMPUS. WALNUT HILLS' HEALTH FACILITIES PROVIDE STATE-OF-THE-ART HEALTH CARE TECHNIQUES AND TECHNOLOGY IN AN INVITING AND SUPPORTIVE RESIDENTIAL ENVIRONMENT. OUR SETTING IS APPROPRIATE FOR INDIVIDUALS WHO ARE RECOVERING FROM SURGERY OR ILLNESS, NEED REHABILITATION, OR REQUIRE ONGOING, LONG-TERM NURSING CARE. OUR RESTORATIVE CARE PHILOSOPHY REINFORCES THE HEALING AND REHABILITATION PROCESS AND PROMOTES INDEPENDENCE. A FULL RANGE OF ACTIVITIES, CHAPLAINCY, AND SOCIAL SERVICES ARE PROVIDED. RESIDENTS WHO DO NOT MISUSE THEIR ASSETS MAY BE ELIGIBLE FOR SUPPORT FROM WALNUT HILLS IF THEIR ASSETS RUN OUT. DURING THE YEAR ENDED JUNE 30, 2025, OVER 14% OF TOTAL REVENUES WERE USED TO PROVIDE COMMUNITY BENEFITS, WHICH INCLUDES THE FOLLOWING AMOUNT: INDIGENT CARE/CHARITY CARE - $1,673,308. Form 990, Part VI, Line 15 Greencroft Communities' (GC) and all related affiliate organization's philosophy is to compensate team members in a fair manner for the worth of work provided within the current market value range for each position in the organization. GC will conduct periodic review of the market to develop average wages for positions within Greencroft Communities. Greencroft Communities and its affiliates will start team members that meet the minimum requirements for the position at/or near the starting wage. Team members with experience in a job are hired higher up in the wage scale. A hiring grid is used for up to eleven years of experience. Our compensation philosophy for team members of our organization is based on the various tiers. The first tier is general team members. We have hired an outside consultant to develop a compensation system for all of Greencroft Communities' positions. The consultants developed a system with wage scales that use the marketplace average for key positions as the starting point for the scales. The wage scales have a minimum, a 25th percentile, a 50th percentile (average) a 75th percentile and a maximum. We strive to keep the average pay in the marketplace for positions at the mid-point of our pay range for a position developed by our consultants. Periodically we hire a consultant to update the marketplace average for several key positions. The consultant will use area marketplace data, LeadingAge data, and other industry data to develop the average. Our compensation philosophy for Management and Executive Team members (Directors, Vice Presidents and above) of our organization is slightly different. The second tier is Management team members and vice presidents. The wage scale system is the same for our team members. However, our policy states that the management positions can earn up to the 100th percentile of the range for their position based on market conditions and experience. Our third tier is Senior Vice Presidents and CEO team members. The Board has also designed a qualified deferred compensation program for this tier of employee. Annually the board sets aside up to 5% of these team members' wages in this program. Annually the Board reviews the salary and wage comparisons for each executive team members member. The overall compensation policy, the VPs compensation policies and the CEO compensation policy are approved by the Greencroft Communities (GC) Board of Directors. The various affiliates in the GC structure review the compensation policies. Annually the GC Board and its affiliate Boards review the compensation of their respective Executive Teams. They compare base wages and variable pay plan with national data provided by LeadingAge (formerly the 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 GC Board has reviewed the base wage and the variable pay for the President and CEO of Greencroft Communities for fiscal year 2025. Form 990, Part VI, Line 3 Delegation of management duties THE ORGANIZATION IS UNDER A MANAGEMENT/AFFILIATION CONTRACT WITH GREENCROFT RETIREMENT COMMUNITIES, INC. (GRC), A RELATED TAX-EXEMPT ORGANIZATION. ACCORDING TO THE AGREEMENT, GRC HAS THE SOLE AND EXCLUSIVE RIGHT TO SUPERVISE, MANAGE, AND OPERATE THE ORGANIZATION'S FACILITY ("THE FACILITY"). IN ADDITION, GRC HAS THE SOLE CONTROL AND DISCRETION WITH REGARD TO THE OPERATION AND MANAGEMENT OF THE FACILITY FOR ALL CUSTOMARY PURPOSES, AS WELL AS THE RIGHT TO DETERMINE ALL OPERATING POLICIES AFFECTING OR CONCERNING THE APPEARANCE AND MAINTENANCE STANDARDS OF OPERATION, AND ANY OTHER MATTER AFFECTING THE FACILITY OR THE OPERATION THEREOF. THE AGREEMENT TERMINATES IN JUNE 2028. Form 990, Part VI, Line 6 Classes of members or stockholders THE ORGANIZATION HAS ONE MEMBER, GREENCROFT RETIREMENT COMMUNITIES, INC. (GRC), THAT IS ALSO A RELATED TAX-EXEMPT ORGANIZATION. THE RESERVED POWERS OF THE SOLE MEMBER ARE AS FOLLOWS: 1. APPROVAL TO ANY CHANGES IN CORPORATE MISSION, WHICH MAY BE PROPOSED BY THE ORGANIZATION, BUT WHICH SHALL BECOME EFFECTIVE ONLY UPON APPROVAL OF GRC. 2. APPROVAL OF NOMINATED CANDIDATES TO SERVE AS DIRECTOR OF THE ORGANIZATION. 3. THE CREATION OR DISCONTINUATION OF PROGRAMS OR SERVICES OFFERED BY THE ORGANIZATION. 4. AMENDMENTS TO THE BYLAWS AND ARTICLES OF INCORPORATION. 5. APPROVAL OR THE ADOPTION OF THE ANNUAL BUDGET. 6. APPROVAL OF NON-BUDGETED CONTRACTS AND/OR NON-BUDGETED PURCHASES OF OVER $50,000. 7. THE INCURRENCE OF INDEBTEDNESS OF OVER $500,000. 8. THE SALE OF REAL ESTATE. 9. THE DONATION OR TRANSFER OF ALL OR SUBSTANTIALLY ALL OF THE ORGANIZATION'S ASSETS. 10. ANY MERGER OR CONSOLIDATION WITH ANY OTHER ORGANIZATION, OR THE PARTIAL OR TOTAL DISSOLUTION OF THE ORGANIZATION. 11. THE CREATION OF SUBSIDIARY CORPORATIONS, LLCS, PARTNERSHIPS, OR OTHER ENTERPRISES. 12. THE ACQUISITION OF CONTROLLING INTERESTS IN ANOTHER ENTITY. 13. THE APPOINTMENT OF THE PRESIDENT/CEO, CFO, SECRETARY, AND TREASURER OF THE CORPORATION (BUT NOT THE OFFICERS OF THE BOARD OF DIRECTORS). 14. THE REMOVAL OF THE CHAIR OF THE BOARD OF DIRECTORS, WITH OR WITHOUT CAUSE. 15. THE REMOVAL OF MEMBERS OF THE BOARD OF DIRECTORS, WITH OR WITHOUT CAUSE NOT WITHSTANDING THESE RESERVED POWERS, THE MEMBER HAS NO FINANCIAL OBLIGATIONS OR RESPONSIBILITIES FOR ANY ACTIONS OF THE ORGANIZATION BY REASON OF SERVING AS A MEMBER. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body SEE NARRATIVE FOR PART VI, SECTION A, LINE 6 Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders SEE NARRATIVE FOR PART VI, SECTION A, LINE 6 Form 990, Part VI, Line 11b Review of form 990 by governing body 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, Line 12c Conflict of interest policy 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, Line 19 Required documents available to the public 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 VIII, Line 11d Other Miscellaneous Revenue OTHER INCOME - Total Revenue: 90, Related or Exempt Function Revenue: 90, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part IX, Line 11g Other Fees OUTSIDE SERVICES - Total Expense: 1512347, Program Service Expense: 1462165, Management and General Expenses: 50182, Fundraising Expenses: ; PHYSICAL THERAPY - Total Expense: 171165, Program Service Expense: 165662, Management and General Expenses: 5503, Fundraising Expenses: ; BEAUTY/BARBER SHOP - Total Expense: 14329, Program Service Expense: 13868, Management and General Expenses: 461, Fundraising Expenses: ; PHARMACY FEES - Total Expense: 6611, Program Service Expense: 6399, Management and General Expenses: 212, Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN NET ASSETS OF THE FOUNDATION - 40819; Total - 40819; 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) 10 GRC false GREENCROFT COMMUNITIES FOUNDATION INC PO BOX 819 GOSHEN IN 46527 237126990 FUNDRAISING IN 501(c)(3) 7 GRC false GREENCROFT GOSHEN INC PO BOX 819 GOSHEN IN 46527 351270709 HEALTHCARE IN 501(c)(3) 10 GRC false GREENCROFT HOME HEALTH SERVICES INC PO BOX 819 GOSHEN IN 46527 351606010 HOME HEALTH IN 501(c)(3) 10 GRC false GREENCROFT MANOR II INC PO BOX 819 GOSHEN IN 46527 351377430 HOUSING IN 501(c)(3) 10 GRC false GREENCROFT MANOR III INC PO BOX 819 GOSHEN IN 46527 351431475 HOUSING IN 501(c)(3) 10 GRC false GREENCROFT MIDDLEBURY INC PO BOX 819 GOSHEN IN 46527 300036865 HOUSING IN 501(c)(3) 10 GRC false GREENCROFT RETIREMENT COMMUNITIES INC PO BOX 819 GOSHEN IN 46527 300036587 MANAGEMENT IN 501(c)(3) Type III-FI NA false HAVEN HUBBARD HOMES INC 31869 CHICAGO TRAIL NEW CARLISLE IN 46552 350870110 HEALTHCARE IN 501(c)(3) 10 GRC false OAK GROVE CHRISTIAN RETIREMENT VILLAGE 221 WEST DIVISION ROAD DEMOTTE IN 46310 351986767 HEALTHCARE IN 501(c)(3) 10 GRC false SOUTHFIELD VILLAGE INC 6450 MIAMI CIRCLE SOUTH BEND IN 46614 351866553 HEALTHCARE IN 501(c)(3) 10 GRC false CHICAGO TRAIL VILLAGE INC 31869 CHICAGO TRAIL NEW CARLISLE IN 46552 310990629 HOUSING IN 501(c)(3) 10 HHH false EDGEWATER PLACE INC 11351 LAFAYETTE PLAIN CITY ROAD PLAIN CITY IN 43064 823596152 HEALTHCARE IN 501(c)(3) 10 GRC false GREENCROFT MANAGEMENT INC PO BOX 819 GOSHEN IN 46527 270259652 MGMT SERVICES IN NA C Corporation 0 0 0 false false true true false true false false false false false false false true true true true false true false Schedule R, Part IV NAME OF RELATED ORGANIZATION: GREENCROFT MANAGEMENT, INC. DIRECT CONTROLLING ENTITY: GREENCROFT RETIREMENT COMMUNITIES, INC.