2026-01-13T13:44:04+00:00 2025-03-31 331498605 Plante & Moran PLLC 10 SOUTH RIVERSIDE PLAZA 9TH FLOOR CHICAGO IL 60606 990 2024-04-01 710945228 GENEVA FOUNDATION OF PRESBYTERIAN HOMES GENE 8479793902 8707 SKOKIE BOULEVARD 400 SKOKIE IL 60077 NADIM ABI-ANTOUN Principal Officer 2026-01-14 true DAVID LOWENTHAL CPA P00378651 3122071040 2026-01-14 2024 2025-03-06 01:10:19Z X GENEVA FOUNDATION OF PRESBYTERIAN LIVING NADIM ABI-ANTOUN 8707 SKOKIE BOULEVARD 400 SKOKIE IL 60077 27168950 false X WWW.PRESBYTERIANLIVING.ORG X 2003 IL THE GENEVA FOUNDATION TRANSFORMS LIVES BY ENRICHING PRESBYTERIAN LIVING AND WESTMINSTER PLACE COMMUNITIES THROUGH GENEROUS AND RESPONSIBLE PHILANTHROPY. 16 16 0 113 0 2335069 2907555 0 9201289 6104281 -5508 2 11530850 9011838 7123238 4043458 0 0 0 707253 1034926 1031475 8158164 5074933 3372686 3936905 172161101 179878112 613434 799562 171547667 179078550 THE GENEVA FOUNDATION TRANSFORMS LIVES BY ENRICHING PRESBYTERIAN LIVING AND WESTMINSTER PLACE COMMUNITIES THROUGH GENEROUS AND RESPONSIBLE PHILANTHROPY. false false 2415955 2415955 0 GENEVA FOUNDATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE FINANCIAL SUPPORT FOR THE CHARITABLE PROGRAMS OF PRESBYTERIAN LIVING AND WESTMINSTER PLACE. SPECIFICALLY, THE FELLOWSHIP FUND HELPS DISTINGUISH THE CHARACTER OF PRESBYTERIAN LIVING AND WESTMINSTER PLACE. THROUGH THE FELLOWSHIP FUND, GENEVA FOUNDATION ENSURES THAT NO RESIDENT WILL BE ASKED TO LEAVE THE COMMUNITY DUE TO INABILITY TO PAY. IT EXTENDS MEDICAL AND SUPPORTIVE SERVICES TO MAINTAIN THE RESIDENTS' SECURITY, HEALTH, DIGNITY, AND SELF-ESTEEM. THE FELLOWSHIP FUND AND ITS ENDOWMENT HAVE BEEN BUILT ENTIRELY BY CHARITABLE DONATIONS FROM RESIDENTS, FAMILIES, AND FRIENDS ACROSS THE ENTIRE PRESBYTERIAN LIVING AND WESTMINSTER PLACE ORGANIZATIONS. 1503382 1503382 0 GENEVA FOUNDATION SUPPORTS PRESBYTERIAN LIVING AND WESTMINSTER PLACE ON SPECIAL PROJECTS AND PROGRAMS AS NEEDED. 124121 124121 0 GENEVA FOUNDATION PROVIDES PRESBYTERIAN LIVING AND WESTMINSTER PLACE WITH CAPITAL GRANTS TO SUPPORT CAPITAL IMPROVEMENTS AND ADDITIONS THAT SECURE THE SAFETY, CONVENIENCE AND COMFORT OF RESIDENTS ON ALL CAMPUSES. 4043458 true true false false false false false false false true false false false true true true true true false false false false false false true false false true false true false false false false false false false false false false true false false false false true false false false false true 2 0 true 0 false false false false false true true false false false false false false X 16 16 false true false false true true true true true false false false true true true true true true true true false false IL X MARK HAVRILKA 8479793904 8707 SKOKIE BOULEVARD SUITE 400 SKOKIE IL 60077 ELINOR HITE Director /Secretary 1.0 2.0 X X 0 0 0 ERIC MOLLMAN Director /Co-Chair 1.0 2.0 X X 0 0 0 MIKE LINCOLN Director /Treasurer 1.0 2.0 X X 0 0 0 VINCE KELLY Director /Co-Chair 1.0 2.0 X X 0 0 0 CHARLIE DENISON Director 1.0 2.0 X 0 0 0 DENNIS MARX Director 1.0 2.0 X 0 0 0 JESSICA STRAUSBAUGH Director 1.0 2.0 X 0 0 0 JIM BRAULT Director 1.0 2.0 X 0 0 0 JULIE SEYMOUR Director 1.0 2.0 X 0 0 0 MARK WETZEL Director 1.0 2.0 X 0 0 0 MARSHA OBERREIDER Director 1.0 2.0 X 0 0 0 PAULA NOBLE Director 1.0 2.0 X 0 0 0 REV MICHAEL KIRBY Director 1.0 2.0 X 0 0 0 ROBERT DEARBORN Director 1.0 2.0 X 0 0 0 SAM REYNOLDS Director 1.0 2.0 X 0 0 0 THOMAS MCAFEE Director 1.0 2.0 X 0 0 0 MARK HAVRILKA CFO 2.0 35.5 X 0 697225 110992 NADIM ABI-ANTOUN CEO 7.5 30.0 X 0 939197 217349 SAMANTHA VICTOR-ALVARADO VP, Human Resources 2.0 35.5 X 0 216648 67064 LINDSEY AUMICK Director of Finance 2.0 35.5 X 0 237036 24800 LISA SCHIRO Sr. Director of Development 37.5 0.0 X 170028 0 11291 TODD SWORTZEL Executive Advisor/Former CEO 15.0 22.5 X 0 853267 12202 170028 2943373 443698 1 true true false FIDUCIENT ADVISORS LLC 500 W MADISON ST STE 1700 CHICAGO IL 60061 INVESTMENT MANAGEMENT 120395 1 251199 0 0 2656356 30766 2907555 0 0 0 0 0 5440955 5440955 0 0 18749000 18085674 663326 0 663326 663326 71440 251199 71438 2 2 0 0 0 0 0 9011838 0 0 6104283 4043458 4043458 202368 202368 121854 121854 72795 0 0 72795 4741 4741 1332 1332 Leased Employees 516503 516503 Donor Cultivation 58694 58694 Annual Report 35662 35662 17526 0 0 17526 5074933 4043458 324222 707253 2057684 1963740 0 0 0 0 0 0 0 0 0 128662451 136281753 0 0 41440966 41632619 172161101 179878112 104970 121826 0 0 508464 677736 613434 799562 X 109024204 118054076 62523463 61024474 171547667 179078550 172161101 179878112 3936905 3593978 0 X false true true false X X 2 PRESBYTERIAN HOMES DBA PRESBYTERIAN LIVING 471545753 9 true 1341408 0 WESTMINSTER PLACE 362167832 9 true 2702050 0 2 4043458 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 50935327 1679 2612782 2429737 51120051 47412924 0 5962521 2440118 50935327 51844405 69383 -2084639 2416225 47412924 52104862 4160 2140870 2405487 51844405 41042008 60000 13346123 2343269 52104862 0.0 1.0 0.0 false false OTHER ASSETS 18880 BENEFICIAL INTEREST IN PERPETUAL TRUST 41386203 IRREVOCABLE TRUSTS 227536 41632619 Federal Income Taxes DUE TO RELATED PARTIES 677736 677736 X 12555399 3593977 0 3593977 8961422 121854 -71438 50416 9011838 5024517 71438 71438 4953079 121854 0 121854 5074933 Schedule D, Part V, Line 4 Intended uses of endowment funds THE GENEVA FOUNDATION'S PERMANENTLY RESTRICTED FUNDS ARE PRIMARILY FOR THE FUNDING OF THE CHARITABLE SUPPORT FOR PRESBYTERIAN LIVING AND WESTMINSTER PLACE. THE ORGANIZATION'S FELLOWSHIP FUND ENSURES THAT NO RESIDENT IS ASKED TO LEAVE THE COMMUNITY DUE TO INABILITY TO PAY. IT EXTENDS MEDICAL AND SUPPORTIVE SERVICES TO MAINTAIN THE RESIDENTS SECURITY, HEALTH, DIGNITY AND SELF ESTEEM. THE PERMANENTLY RESTRICTED FELLOWSHIP FUND IS INTENDED TO PROVIDE FOR THE CARE OF RESIDENTS OF PRESBYTERIAN LIVING. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE FOUNDATION IS A NOT-FOR-PROFIT CORPORATION AND IS EXEMPT FROM TAX UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3). ACCORDINGLY, NO TAX PROVISION IS REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE FOUNDATION FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THE FOUNDATION FILES AN INFORMATION RETURN AS A TAX-EXEMPT ORGANIZATION. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements DIRECT FUNDRAISING EXPENSES - -71438 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 DIRECT FUNDRAISING EXPENSES - 71438 Annual Golf Outing 322639 251199 71440 61328 10110 0 0 322639 251199 71440 61328 10110 71438 2 true WESTMINSTER PLACE 3200 GRANT STREET EVANSTON IL 60201 362167832 501(C)(3) 2045395 FMV THE FELLOWSHIP FUND ENSURES NO RESIDENT WILL BE ASKED TO LEAVE THE COMMUNITY DUE TO INABILITY TO PAY. THE RESIDENTS RECEIVE MEDICAL AND SUPPORTIVE SERVICES TO MAINTAIN THEIR SECURITY, HEALTH, DIGNITY, AND SELF-STEEM. WESTMINSTER PLACE 3200 GRANT STREET EVANSTON IL 60201 362167832 501(C)(3) 16910 FMV THE CAPITAL AND BUILDING FUND PROVIDES WESTMINSTER PLACE WITH CAPITAL GRANTS TO SUPPORT CAPITAL IMPROVEMENTS AND ADDITIONS THAT SECURE THE SAFETY, CONVENIENCE AND COMFORT OF RESIDENTS ON ALL CAMPUSES. WESTMINSTER PLACE 3200 GRANT STREET EVANSTON IL 60201 362167832 501(C)(3) 639745 FMV OTHER GRANTS ARE PROVIDED TO WESTMINSTER PLACE FOR SPECIAL PROJECTS AND PROGRAMS ON AS NEEDED BASIS. PRESBYTERIAN LIVING 8707 SKOKIE BOULEVARD SUITE 400 SKOKIE IL 60077 471545753 501(C)(3) 370560 FMV THE FELLOWSHIP FUND ENSURES NO RESIDENT WILL BE ASKED TO LEAVE THE COMMUNITY DUE TO INABILITY TO PAY. THE RESIDENTS RECEIVE MEDICAL AND SUPPORTIVE SERVICES TO MAINTAIN THEIR SECURITY, HEALTH, DIGNITY, AND SELF-STEEM. PRESBYTERIAN LIVING 8707 SKOKIE BOULEVARD SUITE 400 SKOKIE IL 60077 471545753 501(C)(3) 107211 FMV THE CAPITAL AND BUILDING FUND PROVIDES PRESBYTERIAN LIVING WITH CAPITAL GRANTS TO SUPPORT CAPITAL IMPROVEMENTS AND ADDITIONS THAT SECURE THE SAFETY, CONVENIENCE AND COMFORT OF RESIDENTS ON ALL CAMPUSES. PRESBYTERIAN LIVING 8707 SKOKIE BOULEVARD SUITE 400 SKOKIE IL 60077 471545753 501(C)(3) 863637 FMV OTHER GRANTS ARE PROVIDED TO PRESBYTERIAN LIVING FOR SPECIAL PROJECTS AND PROGRAMS ON AS NEEDED BASIS. 2 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds GENEVA FOUNDATION CLOSELY WORKS WITH ITS SUPPORTED ORGANIZATIONS (PRESBYTERIAN HOMES, DBA PRESBYTERIAN LIVING, AND WESTMINSTER PLACE) TO ENSURE GRANT MONIES PROVIDED ARE USED FOR THE APPROPRIATE EXEMPT PURPOSE. false true false false false false false true false TODD SWORTZEL Executive Advisor/Former CEO 0 143945 0 133112 0 576210 0 11557 0 645 0 865469 0 409825 NADIM ABI-ANTOUN CEO 0 479144 0 133886 0 326167 0 179520 0 37829 0 1156546 0 249412 MARK HAVRILKA CFO 0 360559 0 102447 0 234219 0 81284 0 29708 0 808217 0 152146 SAMANTHA VICTOR-ALVARADO VP, Human Resources 0 178773 0 37406 0 469 0 31845 0 35219 0 283712 0 0 LINDSEY AUMICK Director of Finance 0 196202 0 40439 0 395 0 13912 0 10888 0 261836 0 0 LISA SCHIRO Sr. Director of Development 167376 0 1300 0 1352 0 9747 0 1544 0 181319 0 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation THE COMPENSATION COMMITTEE OF PRESBYTERIAN LIVING IS RESPONSIBLE FOR ALL COMPENSATION AND BENEFIT MATTERS FOR SENIOR MANAGEMENT AND KEY EMPLOYEES. PRESBYTERIAN LIVING ANNUALLY PARTICIPATES IN AN INDUSTRY SPECIFIC EXECUTIVE COMPENSATION SURVEY. THE RESULTS OF THIS SURVEY IS REVIEWED BY MANAGEMENT AND SHARED WITH THE COMMITTEE AS NECESSARY. IN ADDITION, THE COMMITTEE REGULARLY ENGAGES AN EXTERNAL COMPENSATION CONSULTING FIRM TO ASSIST IN ITS REVIEW OF THE LEVEL OF COMPENSATION, INCENTIVES AND BENEFITS FOR SENIOR EXECUTIVES AND KEY EMPLOYEES EVERY THREE YEARS. THE COMPENSATION CONSULTANTS ACCUMULATE AND PRESENT TO THE COMPENSATION COMMITTEE MARKET INFORMATION FOR EACH SENIOR EXECUTIVE POSITION, SUMMARIZE INDIVIDUAL EXECUTIVE COMPENSATION, INCENTIVE AND BENEFITS PACKAGES AND BENCHMARK THAT INFORMATION TO THE INDUSTRY DATA THEY HAVE ACCUMULATED. ANNUALLY, THE ORGANIZATION'S STAFF AND/OR THE BOARD OF DIRECTORS PREPARES PERFORMANCE REVIEWS FOR ALL SENIOR MANAGERS AND KEY EMPLOYEES AND MAKES A RECOMMENDATION TO THE COMPENSATION COMMITTEE REGARDING COMPENSATION, INCENTIVES AND BENEFITS ADJUSTMENTS. THE COMPENSATION COMMITTEE CONSIDERS THE PERFORMANCE RECOMMENDATION, COMPARISONS OF TOTAL COMPENSATION BY EXECUTIVE TO MARKET COMPENSATION PERCENTILE FOR INDUSTRY EXECUTIVES WITH SIMILAR JOB TITLES AND/OR SKILL SETS, AND ORGANIZATIONAL NEEDS IN TERMS OF MEETING THE CHALLENGES OF THE UNIQUE BUSINESS OF PROVIDING SENIOR CARE SERVICES. THE COMPENSATION COMMITTEE MAKES A RECOMMENDATION REGARDING COMPENSATION AND BENEFITS CHANGES FOR SENIOR MANAGEMENT WHICH IS APPROVED ANNUALLY BY THE FULL BOARD OF DIRECTORS WITHIN THE BUDGET PROCESS. THE COMPENSATION COMMITTEE PROCEEDINGS ARE CONTEMPORANEOUSLY DOCUMENTED AND MINUTES ARE MAINTAINED AND ON FILE AT THE CORPORATE OFFICE. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan PRESBYTERIAN LIVING (SOLE MEMBER OF GENEVA FOUNDATION) HAS ESTABLISHED A NON-QUALIFIED SECTION 457(F) DEFERRED COMPENSATION PLAN. THE ORGANIZATION'S ACCRUALS INTO THE PLAN ARE RECORDED ON THE 990 AS DEFERRED COMPENSATION. HOWEVER, THESE MONIES VEST OVER A FIVE-YEAR PERIOD AND ARE ONLY ELIGIBLE TO BE RECEIVED BASED UPON THE ACHIEVEMENT OR SATISFACTION OF SOME FUTURE EVENT. THE PLAN CONTRIBUTIONS ARE NOT UNDER THE CONTROL OF THE EXECUTIVE, THEY REMAIN THE ASSET OF THE ORGANIZATION, AND THE ENTIRE PLAN IS SUBJECT TO A FULL RISK OF FORFEITURE BY THE INDIVIDUAL. DURING THE YEAR THE FOLLOWING INDIVIDUALS PARTICIPATED IN A NON-QUALIFIED SECTION 457(F) DEFERRED COMPENSATION PLAN: TODD SWORTZEL, NADIM ABI-ANTOUN AND MARK HAVRILKA. DURING THE YEAR TODD SWORTZEL RECEIVED PAYMENTS TOTALING $173,622 FROM A NON-QUALIFIED SECTION 457(F) DEFERRED COMPENSATION PLAN. DURING THE YEAR NADIM ABI-ANTOUN RECEIVED PAYMENTS TOTALING $54,812 FROM A NON-QUALIFIED SECTION 457(F) DEFERRED COMPENSATION PLAN. DURING THE YEAR MARK HAVRILKA RECEIVED PAYMENTS TOTALING $47,985 FROM A NON-QUALIFIED SECTION 457(F) DEFERRED COMPENSATION PLAN. EFFECTIVE APRIL 1, 2021, PRESBYTERIAN LIVING (SOLE MEMBER OF GENEVA FOUNDATION) HAS ESTABLISHED AN EXECUTIVE RETENTION BONUS PROGRAM, A NON-QUALIFIED SECTION 457(F) DEFERRED COMPENSATION AGREEMENT. THE ORGANIZATION'S ACCRUALS INTO THE AGREEMENT ARE RECORDED ON THE 990 AS DEFERRED COMPENSATION. THESE COMPENSATIONS ARE VESTED OVER A THREE-YEAR PERIOD FOR THE CEO AND COO, AND A FOUR-YEAR PERIOD FOR THE CFO, AND ARE SUBJECT TO EXECUTIVE'S SATISFACTION OF THE TERMS AND CONDITIONS OF THE AGREEMENT. THE CONTRIBUTIONS OF THIS AGREEMENT ARE NOT UNDER THE CONTROL OF THE EXECUTIVE, AND THEY REMAIN THE ASSET OF THE ORGANIZATION. THE ENTIRE AGREEMENT IS SUBJECT TO A FULL RISK OF FORFEITURE BY THE INDIVIDUAL. DURING THE YEAR THE FOLLOWING INDIVIDUALS PARTICIPATED IN THIS RETENTION BONUS PROGRAM: TODD SWORTZEL, NADIM ABI-ANTOUN, AND MARK HAVRILKA. DURING THE YEAR TODD SWORTZEL RECEIVED PAYMENTS TOTALING $257,906 FROM THE EXECUTIVE RETENTION BONUS PROGRAM. DURING THE YEAR NADIM ABI-ANTOUN RECEIVED PAYMENTS TOTALING $213,727 FROM THE EXECUTIVE RETENTION BONUS PROGRAM. DURING THE YEAR MARK HAVRILKA RECEIVED PAYMENTS TOTALING $144,360 FROM THE EXECUTIVE RETENTION BONUS PROGRAM. Schedule J, Part I, Line 7 Non-fixed payments AS INDICATED IN SCHEDULE J, PART II, THE OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION RECEIVED A BONUS BASED ON PERFORMANCE, CENSUS METRICS AND THE FINANCIAL RESULTS OF THE ORGANIZATION. THIS BONUS WAS APPROVED BY BOARD OF DIRECTORS UPON THE RECOMMENDATION OF THE COMPENSATION COMMITTEE. 10 30766 Market value 0 false true false Schedule M, Part I, Line 9 Column B THE NUMBER OF CONTRIBUTIONS COLUMN REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. Form 990, Part VI, Line 1a Governing Body and Management THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS OF PRESBYTERIAN HOMES (DBA PRESBYTERIAN LIVING) SHALL SERVE AS THE EXECUTIVE COMMITTEE OF THE BOARD OF THE FOUNDATION. THE EXECUTIVE COMMITTEE SHALL HAVE AND EXERCISE THE AUTHORITY OF THE BOARD IN EMERGENCIES WHEN CONVENING THE FULL BOARD IS NOT PRACTICABLE AND SHALL REPORT ITS ACTIONS TO THE BOARD AT THE EARLIEST OPPORTUNITY. THE PRESIDENT/CEO SHALL BE A NON-VOTING ATTENDEE AT ALL MEETINGS OF THE COMMITTEE. Form 990, Part VI, Line 3 Delegation of management duties THE ORGANIZATION HAS AN AGREEMENT WITH PRESBYTERIAN HOMES (DBA PRESBYTERIAN LIVING) MANAGER, LLC WHO EMPLOYS THE MANAGEMENT TEAM AND MANAGES ALL OPERATING ENTITIES OF PRESBYTERIAN LIVING, INCLUDING GENEVA FOUNDATION AND PROVIDES A NUMBER OF SERVICES ON A CENTRALIZED BASIS UNDER THE TERMS OF A SEPARATE MANAGEMENT SERVICES AGREEMENT. PURSUANT TO THE MANAGEMENT SERVICES AGREEMENT, THE FEE IS DETERMINED ON AN ANNUAL BASIS BY AGREEMENT BETWEEN PH MANAGER, LLC AND THE ORGANIZATION. TOTAL MANAGEMENT FEES PAID FOR THE YEAR ENDED MARCH 31, 2025, WERE $202,368, 6.25% OF THE ORGANIZATION'S BUDGETED REVENUES. Form 990, Part VI, Line 6 Classes of members or stockholders PRESBYTERIAN LIVING IS THE SOLE CORPORATE MEMBER OF GENEVA FOUNDATION. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body PRESBYTERIAN LIVING, IN ITS CAPACITY AS THE SOLE CORPORATE MEMBER OF GENEVA FOUNDATION, HAS THE AUTHORITY TO APPROVE ACTIONS OF THE BOARD OF DIRECTORS OF GENEVA FOUNDATION. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders PRESBYTERIAN LIVING, IN ITS CAPACITY AS THE SOLE CORPORATE MEMBER OF GENEVA FOUNDATION, HAS THE AUTHORITY TO APPROVE ACTIONS OF THE BOARD OF DIRECTORS OF GENEVA FOUNDATION. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 OF GENEVA FOUNDATION OF PRESBYTERIAN LIVING IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM, AND WAS THEN PRESENTED TO THE AUDIT COMMITTEE, WHICH ACTS AS A REPRESENTATIVE OF THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. THIS IS ACCOMPLISHED PRIOR TO THE FILING OF THE FORM 990. THE AUDIT COMMITTEE FORWARDS ITS RECOMMENDATION FOR ACCEPTANCE OF THE FORM 990 TO THE BOARD OF DIRECTORS. COPIES OF THE FORM 990 ARE ALSO FORWARDED TO THE ENTIRE BOARD FOR THEIR REVIEW AND COMMENT PERIOD. THE BOARD THEN ACTS ON THE RECOMMENDATION OF THE AUDIT COMMITTEE PRIOR TO THE 990 BEING FILED WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy AN EXTENSIVE CONFLICTS OF INTEREST POLICY WAS ADOPTED IN APRIL 2001 AND MOST RECENTLY REVISED IN 2019. THE POLICY DEFINES COVERED FIDUCIARIES AS PERSONS TO WHOM THIS POLICY APPLIES, AND INCLUDES ALL DIRECTORS, OFFICERS, IDENTIFIED KEY EMPLOYEES AND AGENTS OF PRESBYTERIAN LIVING. AN ANNUAL DISCLOSURE FORM IS PROVIDED TO ALL IDENTIFIED COVERED FIDUCIARIES FOR COMPLETION AND RETURN. PRESBYTERIAN LIVING ALSO ASKS ALL COVERED FIDUCIARIES TO PROVIDE DISCLOSURE WHENEVER CONFLICTS OR DUALITIES OF INTEREST ARISE OR ARE SUSPECTED. IN ADDITION, ALL COMMITTEE CHAIRS REMIND DIRECTORS AT ALL MEETINGS OF THE BOARD OR BOARD COMMITTEES TO DISCLOSE ACTUAL OR POTENTIAL CONFLICTS OR DUALITIES AS ONE OF THEIR ONGOING DUTIES UNDER THE POLICY. COVERED FIDUCIARIES ARE REQUIRED TO DISCLOSE ANY FACTS OR CIRCUMSTANCES THAT MIGHT GIVE RISE TO POTENTIAL CONFLICTS OR DUALITIES. THE PRESIDENT/CEO OR HIS/HER DESIGNEE REVIEWS THE ANNUAL DISCLOSURE STATEMENTS SUBMITTED BY COVERED FIDUCIARIES AND DETERMINE SPECIFICALLY ANY ACTUAL OR POTENTIAL CONFLICTS OR DUALITIES OF INTEREST. THE PRESIDENT/CEO/DESIGNEE SHALL ADVISE THE APPROPRIATE BOARD OR BOARD COMMITTEE CHAIR AND THE AFFECTED COVERED FIDUCIARY(IS) ON THOSE MATTERS FOR WHICH CERTAIN COVERED FIDUCIARIES SHOULD NOT VOTE. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE COMPENSATION COMMITTEE OF PRESBYTERIAN LIVING IS RESPONSIBLE FOR ALL COMPENSATION AND BENEFIT MATTERS FOR SENIOR MANAGEMENT AND KEY EMPLOYEES. PRESBYTERIAN LIVING ANNUALLY PARTICIPATES IN AN INDUSTRY SPECIFIC EXECUTIVE COMPENSATION SURVEY. THE RESULTS OF THIS SURVEY IS REVIEWED BY MANAGEMENT AND SHARED WITH THE COMMITTEE AS NECESSARY. IN ADDITION, THE COMMITTEE REGULARLY ENGAGES AN EXTERNAL COMPENSATION CONSULTING FIRM TO ASSIST IN ITS REVIEW OF THE LEVEL OF COMPENSATION, INCENTIVES AND BENEFITS FOR SENIOR EXECUTIVES AND KEY EMPLOYEES EVERY THREE YEARS. THE COMPENSATION CONSULTANTS ACCUMULATE AND PRESENT TO THE COMPENSATION COMMITTEE MARKET INFORMATION FOR EACH SENIOR EXECUTIVE POSITION, SUMMARIZE INDIVIDUAL EXECUTIVE COMPENSATION, INCENTIVE AND BENEFITS PACKAGES AND BENCHMARK THAT INFORMATION TO THE INDUSTRY DATA THEY HAVE ACCUMULATED. ANNUALLY, THE ORGANIZATION'S STAFF AND/OR THE BOARD OF DIRECTORS PREPARES PERFORMANCE REVIEWS FOR ALL SENIOR MANAGERS AND KEY EMPLOYEES AND MAKES A RECOMMENDATION TO THE COMPENSATION COMMITTEE REGARDING COMPENSATION, INCENTIVES AND BENEFITS ADJUSTMENTS. THE COMPENSATION COMMITTEE CONSIDERS THE PERFORMANCE RECOMMENDATION, COMPARISONS OF TOTAL COMPENSATION BY EXECUTIVE TO MARKET COMPENSATION PERCENTILE FOR INDUSTRY EXECUTIVES WITH SIMILAR JOB TITLES AND/OR SKILL SETS, AND ORGANIZATIONAL NEEDS IN TERMS OF MEETING THE CHALLENGES OF THE UNIQUE BUSINESS OF PROVIDING SENIOR CARE SERVICES. THE COMPENSATION COMMITTEE MAKES A RECOMMENDATION REGARDING COMPENSATION AND BENEFITS CHANGES FOR SENIOR MANAGEMENT WHICH IS APPROVED ANNUALLY BY THE FULL BOARD OF DIRECTORS WITHIN THE BUDGET PROCESS. THE COMPENSATION COMMITTEE PROCEEDINGS ARE CONTEMPORANEOUSLY DOCUMENTED AND MINUTES ARE MAINTAINED AND ON FILE AT THE CORPORATE OFFICE. Form 990, Part VI, Line 19 Required documents available to the public THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST TO THE PUBLIC. CONTACT FOR THE INFORMATION IS THE CHIEF FINANCIAL OFFICER, MARK HAVRILKA AT PRESBYTERIAN LIVING, 8707 SKOKIE BOULEVARD, SUITE 400, SKOKIE, IL 60077. THE FINANCIAL STATEMENTS ARE AVAILABLE THROUGH THE ILLINOIS ATTORNEY GENERAL'S OFFICE. Form 990, Part VII, Section A Compensation of Officers, Directors, Trustees, Etc. THE CEO ASSIGNS 80 PERCENT OF HIS TIME TO RELATED ORGANIZATIONS, PRESBYTERIAN HOMES (DBA PRESBYTERIAN LIVING) AND WESTMINSTER PLACE, AND 20 PERCENT OF HIS TIME TO THE FILING ORGANIZATION, GENEVA FOUNDATION. THE CFO, DIRECTOR OF FINANCE AND VP OF HUMAN RESOURCES ASSIGN 5 PERCENT OF THEIR TIME TO GENEVA FOUNDATION. THE SENIOR DIRECTOR OF DEVELOPMENT ASSIGNS 100 PERCENT OF HER TIME TO GENEVA FOUNDATION. COMPENSATION REPORTED FOR THE SENIOR DIRECTOR OF DEVELOPMENT, LISA SCHIRO, HAS BEEN PAID BY A RELATED ORGANIZATION AND COMMON PAYMASTER, PRESBYTERIAN HOMES EIN# 47-1545753. SINCE ALL SERVICES PERFORMED BY THIS INDIVIDUAL WERE FOR GENEVA FOUNDATION, THE COMPENSATION HAS BEEN REPORTED IN COLUMN D AS IF PAID BY THE ORGANIZATION. PRESBYTERIAN HOMES HAS COMPLIED WITH PAYROLL FILING REQUIREMENTS. Form 990, Part XII, Line 2a Financial Statements and Reporting THE FINANCIAL STATEMENTS FOR PRESBYTERIAN LIVING AND AFFILIATE (GENEVA FOUNDATION) ARE AUDITED BY AN INDEPENDENT AUDITOR. ADDITIONALLY, GENEVA FOUNDATION OBTAINS AN AUDIT ON A SEPARATE BASIS, INCLUDING ONLY THE ACTIVITIES OF GENEVA FOUNDATION. PRESBYTERIAN HOMES DBA PRESBYTERIAN LIVING 8707 SKOKIE BOULEVARD SUITE 400 SKOKIE IL 60077 471545753 LIFE PLAN COMMUNITIES IL 501(c)(3) 10 NA false WESTMINSTER PLACE 3200 GRANT STREET EVANSTON IL 60201 362137832 LIFE PLAN COMMUNITIES IL 501(c)(3) 10 PRESBYTERIAN HOMES false false true false false false false false false false false false false false true true false false false false