2026-08-17T10:39:58+00:00 2025-09-30 331498605 PLANTE & MORAN 995 YARD STREET SUITE 450 GRANDVIEW HEIGHTS OH 43212 990 2024-10-01 541666603 WESTMINSTER-CANTERBURY ON CHESAPEAKE BAY FOUNDATION WEST 7574961778 3100 SHORE DRIVE VIRGINIA BEACH VA 23451 ASHLEY ALLMAN VP DEVELOPMENT & MARKETING 7574961778 2026-08-17 true true AMY TOPALOV CPA P00796388 6148493000 2026-08-17 2024 2025-03-06 01:10:19Z WESTMINSTER-CANTERBURY FOUNDATION ASHLEY ALLMAN 3100 SHORE DRIVE VIRGINIA BEACH VA 23451 4574029 false X WWW.WCBAY.COM X 1992 VA TO SUPPORT THE MISSION OF WESTMINSTERCANTERBURY ON CHESAPEAKE BAY 23 22 0 35 0 1638459 1895797 0 0 684315 780697 -2296 -9854 2320478 2666640 2056985 902190 0 241396 161591 0 0 227208 448841 621776 2747222 1685557 -426744 981083 20487084 22474471 782253 330230 19704831 22144241 SEE SCHEDULE O false false 902190 902190 0 WESTMINSTER-CANTERBURY ON CHESAPEAKE BAY FOUNDATION PROVIDED FINANCIAL ASSISTANCE TO APPLICANTS WHO MEET THE ADMISSION REQUIREMENTS AND HAVE SERVED THEIR CHURCH AND/OR COMMUNITY, BUT LACK SUFFICIENT RESOURCES FOR ADMISSION. THE FOUNDATION ALSO PROVIDES FINANCIAL ASSISTANCE FOR RESIDENTS, WHO THROUGH NO FAULT OF THEIR OWN, EXPERIENCE FINANCIAL DIFFICULTIES AND CAN NO LONGER MEET THEIR MONTHLY OBLIGATIONS. DURING THE YEAR, 36 RESIDENTS RECEIVED MONTHLY FEE ASSISTANCE OF $663,171. THE FOUNDATION ALSO PAID AN ADDITIONAL $169,230 TO 44 RESIDENTS TO ASSIST WITH MEDICAL AND OTHER MISCELLANEOUS EXPENSES. THE RESIDENT EDUCATION FUND PROVIDES SCHOLARSHIP GRANTS TO EMPLOYEES AND CHILDREN OF EMPLOYEES ENROLLED IN A PROGRAM (USUALLY A DEGREEGRANTING PROGRAM) AT AN ACCREDITED INSTITUTION OF HIGHER LEARNING. DURING THE YEAR, THE FUND AWARDED SCHOLARSHIP GRANTS TOTALING $69,789 TO 32 RECIPIENTS. 455304 0 0 WESTMINSTER-CANTERBURY ON CHESAPEAKE BAY FOUNDATION HOLDS SEVERAL DIFFERENT FUNDS SUCH AS THE EMPLOYEE EMERGENCY FUND, THE CHAPEL FUND, THE LIBRARY FUND, ETC. THESE FUNDS ARE USED TO PROVIDE SERVICES TO THE RESIDENTS AND EMPLOYEES. CONTRIBUTIONS ARE COLLECTED AND THE FUNDS ARE HELD FOR EXPENDITURES RELATED TO THESE FUNDS. 1357494 true true false false false false false false false true false false true false true true false true false false false false false false true false false false true true false false false false false false false false false false false false false false false true false false false false true 32 0 true 0 false false false false false true true false false false false false false X 23 22 false false false false true true true true true false false false true true true true true true false false false false X DAVID B MYERS CFO 7574961778 3100 SHORE DRIVE VIRGINIA BEACH VA 23451 ALVIN A WALL TREASURER 1.0 2.0 X X 0 0 0 DR WILLIAM C HEDRICK TRUSTEE/CHAIR - PART YEAR 1.0 0 X X 0 0 0 FORREST E WILLIAMS CHAIR 1.0 0 X X 0 0 0 JOHN D CAVANAUGH CHAIR - BOT 1.0 3.0 X X 0 0 0 LAURA FULTON VICE CHAIR 1.0 0 X X 0 0 0 THOMAS BARTON SECRETARY/TREASURER 1.0 0 X X 0 0 0 CRAIG BISEK TRUSTEE 1.0 0 X 0 0 0 CRAIG COPE TRUSTEE 1.0 0 X 0 0 0 CYNTHIA EARHART TRUSTEE 1.0 0 X 0 0 0 DIANE KETERSON TRUSTEE 1.0 0 X 0 0 0 DR GEORGE FRANKLIN TRUSTEE 1.0 0 X 0 0 0 GEORGE ROBERTS TRUSTEE 1.0 0 X 0 0 0 GORDON HOLT TRUSTEE 1.0 0 X 0 0 0 HELEN BERND TRUSTEE 1.0 0 X 0 0 0 JAMES RUSSELL TRUSTEE 1.0 0 X 0 0 0 JENNIFER KREISER TRUSTEE 1.0 0 X 0 0 0 JOAN SPORE TRUSTEE 1.0 0 X 0 0 0 LESLIE DOYLE TRUSTEE 1.0 0 X 0 0 0 LESLIE WATSON TRUSTEE 1.0 0 X 0 0 0 LILLIE GILBERT TRUSTEE 1.0 0 X 0 0 0 NEIL ROSE TRUSTEE 1.0 0 X 0 0 0 REV JAY MAGNESS TRUSTEE 1.0 0 X 0 0 0 REV JOE VARNER TRUSTEE 1.0 0 X 0 0 0 REV RICHARD KEEVER TRUSTEE 1.0 0 X 0 0 0 RICK QUIGG TRUSTEE 1.0 0 X 0 0 0 SHIRLEY G WHARTON TRUSTEE 1.0 0 X 0 0 0 DAVID MYERS CFO/ASSISTANT TREASURER 1.0 39.0 X 0 427192 22774 J BENJAMIN UNKLE JR PRESIDENT/CEO (**SEE STATEMENT) 1.0 39.0 X 0 548969 28045 ASHLEY ALLMAN EXECUTIVE DIRECTOR 24.0 16.0 X 0 265913 34452 0 1242074 85271 0 false true false 0 189108 1706689 1895797 0 0 0 0 0 504663 504663 0 0 2123422 1847388 276034 0 276034 276034 50147 189108 60001 -9854 -9854 0 0 0 0 0 2666640 0 0 770843 902190 902190 136222 136222 18113 18113 7256 7256 49275 0 49275 0 26827 26827 9750 9750 1 1 PROGRAM SERVICES EXPENSES 455304 455304 SPECIAL EVENTS 53059 53059 FUNDRAISING EXPENSES 6652 6652 BAD DEBT EXPENSE 5906 5906 15002 0 15002 0 1685557 1357494 100855 227208 471563 672366 0 189580 344317 12784 0 0 0 0 0 0 0 0 0 19671204 21599741 0 0 20487084 22474471 542943 47471 239310 206791 0 0 0 75968 782253 330230 X 4244940 4961017 15459891 17183224 19704831 22144241 20487084 22474471 X 981083 1471268 -12941 X X false true true false X 1460599 1655595 1390645 1682264 1895797 8084900 0 0 1460599 1655595 1390645 1682264 1895797 8084900 2030462 6054438 383902 477781 469008 430381 504663 2265735 0 35294 24172 37103 43805 50147 190521 10541156 0 0.57436 0.77205 X SCHEDULE A, PART II, LINE 10 OTHER INCOME DESCRIPTION - FUNDRAISING REVENUE, COLUMN A - 35294.0, COLUMN B - 24172.0, COLUMN C - 37103.0, COLUMN D - 43805.0, COLUMN E - 50147.0, COLUMN F - 190521.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3417508 53400 304043 254707 3520244 2750451 667057 3417508 2520473 229978 2750451 3185535 -665062 2520473 2763373 422162 3185535 0.0906 0.6652 0.2442 false false INVESTMENTS 21599741 F 21599741 FEDERAL INCOME TAXES INTERCOMPANY PAYABLE 75968 75968 X 0 0 0 0 0 0 0 0 0 0 0 0 SCHEDULE D, PART V, LINE 4 INTENDED USES OF ENDOWMENT FUNDS TO SUPPORT THE MISSION OF WESTMINSTER CANTERBURY ON CHESAPEAKE BAY. SCHEDULE D, PART X, LINE 2 FIN 48 (ASC 740) FOOTNOTE WESTMINSTER-CANTERBURY ON CHESAPEAKE BAY FOUNDATION IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). THE FOUNDATION FILES AS A TAXEXEMPT ORGANIZATION. MANAGEMENT IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE THE TAXEXEMPT STATUS OF THE FOUNDATION. MANAGEMENT IS NOT AWARE OF ANY SIGNIFICANT ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES FOR THE FOUNDATION. THE FOUNDATION HAS ADOPTED GUIDANCE IN THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE IMPLEMENTATION HAS HAD NO IMPACT ON THE FOUNDATION'S FINANCIAL STATEMENTS. FESTIVAL OF TREES 124620 106089 18531 18533 GOLF TOURNAMENT 114635 83019 31616 32889 8579 0 239255 189108 50147 32889 27112 60001 -9854 true FELLOWSHIP ASSISTANCE FOR ENTRANCE FEES AND MONTHLY FEES 36 663171 RESIDENT ASSISTANCE FOR MEDICAL EXPENSES AND OTHER MISCELLANEOUS EXPENSES 44 169230 SCHOLARSHIP GRANTS TO EMPLOYEES AND IMMEDIATE FAMILY MEMBERS OF EMPLOYEE ENROLLED IN ACCREDITED INSTITUTION OF HIGH LEARNING OR TECHNICAL SCHOOL. 32 69789 SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING USE OF GRANT FUNDS PROSPECTIVE RESIDENTS REQUESTING ENTRANCE FEE AND/OR MONTHLY FEE ASSISTANCE TO MOVE INTO WESTMINSTERCANTERBURY MUST COMPLETE THE APPLICATION PACKAGE, WHICH INCLUDES A CONFIDENTIAL FINANCIAL STATEMENT. USING THE SUBMITTED CONFIDENTIAL FINANCIAL STATEMENT AND ACTUARIAL SOFTWARE, THE FINANCE DEPARTMENT CALCULATES THE FUTURE FINANCIAL NEEDS OF PROSPECTIVE RESIDENTS AND MAKES A RECOMMENDATION FOR FINANCIAL ASSISTANCE TO THE CFO. THE CFO AND THE FELLOWSHIP ASSISTANCE COMMITTEE MAKE THE FINAL DECISIONS TO AWARD FINANCIAL ASSISTANCE BASED ON NEED AND AVAILABILITY OF FUNDING. CURRENT RESIDENTS REQUESTING MONTHLY FEE ASSISTANCE TO MEET THEIR ROUTINE NEEDS MUST COMPLETE A CURRENT FINANCIAL STATEMENT, WHICH IS REVIEWED BY THE CFO. AFTER REVIEW, A DETERMINATION IS MADE WHETHER TO AWARD MONTHLY FEE ASSISTANCE BASED ON NEED AND AVAILABILITY OF FUNDING. MEDICAL AND OTHER ASSISTANCE IS AWARDED ON AN AS NEEDED BASIS BASED ON AVAILABILITY OF FUNDING. false true false false false false false false false DAVID MYERS CFO/ASSISTANT TREASURER 0 284902 0 142290 0 0 0 13800 0 8974 0 449966 0 0 J BENJAMIN UNKLE JR PRESIDENT/CEO (**SEE STATEMENT) 0 367805 0 110012 0 71152 0 13800 0 14245 0 577014 0 0 ASHLEY ALLMAN EXECUTIVE DIRECTOR 0 192003 0 73910 0 0 0 11063 0 23389 0 300365 0 0 SCHEDULE J, PART I, LINE 3 ARRANGEMENT USED TO ESTABLISH THE TOP MANAGEMENT OFFICIAL'S COMPENSATION COMPENSATION IS PAID BY WESTMINSTER-CANTERBURY ON CHESAPEAKE BAY, A RELATED ORAGNIZATION. THE POLICY OF THE ORGANIZATION IS TO SET COMPENSATION AT MARKET PAY FOR ALL EMPLOYEES WHO ARE FULLY COMPETENT IN THEIR POSITIONS. MARKET PAY IS DETERMINED BY INDEPENDENT, OUTSIDE EXPERTS. ADDITIONALLY, A SUBSTANTIAL PORTION OF THE PRESIDENT AND CEO'S COMPENSATION IS ATRISK PAY LINKED TO SPECIFIC GOALS AND RESULTS. ADDITIONALLY, THE BOARD PROVIDES A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP) FOR THE CEO CONTINGENT IN PART UPON LONGEVITY OF EMPLOYMENT TO ENCOURAGE RETENTION. TO DETERMINE COMPENSATION FOR THE PRESIDENT AND CEO, THE BOARD'S EXECUTIVE COMMITTEE, ACTING AS A PERSONNEL COMMITTEE, ENGAGES AN INDEPENDENT CONSULTANT WHO SPECIALIZES IN EXECUTIVE COMPENSATION. THE INDEPENDENT CONSULTANT PROVIDES THE EXECUTIVE COMMITTEE COMPENSATION DATA REPRESENTING COMPARABLE POSITIONS IN ORGANIZATIONS OF SIMILAR INDUSTRIES WITH SIMILAR REVENUE AND BUDGET SIZE. THE EXECUTIVE COMMITTEE USES THIS INFORMATION AND THE RECOMMENDATIONS OF THE INDEPENDENT CONSULTANT AS THE BASIS FOR SETTING COMPENSATION. SCHEDULE J, PART I, LINE 4B SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN INCLUDED IN THE COMPENSATION OF J. BENJAMIN UNKLE, JR. IS $71,152 FROM A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP). FOR DETAILS OF HOW THE ORGANIZATION SETS COMPENSATION, PLEASE SEE THE DESCRIPTION IN THE NOTE FOR PART I, LINE 3. SCHEDULE J, PART II, COLUMN (B)(II) IN THE PRIOR YEAR, THE CEO'S COMPENSATION EXCEEDED HISTORICAL AMOUNTS DUE TO THE VESTING OF A RETENTION BONUS. THIS BONUS WAS STRATEGICALLY IMPLEMENTED TO SAFEGUARD THE ORGANIZATION DURING A CRITICAL PHASE OF EXPANSION, WHICH INVOLVED OVER $400 MILLION IN BORROWING AND INVESTMENT. GIVEN THE CEO'S EXTENSIVE EXPERIENCE LEADING LARGE, MULTICAMPUS SENIOR LIVING OPERATIONS AND THE INTEREST EXPRESSED BY OTHER ORGANIZATIONS IN RECRUITING FOR SIMILAR ROLES, RETAINING THIS LEADERSHIP WAS CONSIDERED ESSENTIAL TO ENSURING THE SUCCESS OF THE ORGANIZATION'S GROWTH INITIATIVES. THE RETENTION BONUS DETAILS WERE EVALUATED FOR MARKET COMPETITIVENESS IN ACCORDANCE WITH THE COMPENSATION REVIEW POLICY AND RECEIVED BOARD APPROVAL. FORM 990, PART VI, LINE 15 PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL THE POLICY OF THE ORGANIZATION IS TO SET COMPENSATION AT MARKET PAY FOR ALL EMPLOYEES WHO ARE FULLY COMPETENT IN THEIR POSITIONS. MARKET PAY IS DETERMINED BY INDEPENDENT, OUTSIDE EXPERTS. ADDITIONALLY, A SUBSTANTIAL PORTION OF THE PRESIDENT AND CEO'S COMPENSATION IS ATRISK PAY LINKED TO SPECIFIC GOALS AND RESULTS. ADDITIONALLY, THE BOARD PROVIDES A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP) FOR THE CEO TO ENCOURAGE RETENTION. TO DETERMINE COMPENSATION FOR THE PRESIDENT AND CEO, THE BOARD'S EXECUTIVE COMMITTEE, ACTING AS A PERSONNEL COMMITTEE, ENGAGES AN INDEPENDENT CONSULTANT WHO SPECIALIZES IN EXECUTIVE COMPENSATION. THE INDEPENDENT CONSULTANT PROVIDES THE EXECUTIVE COMMITTEE COMPENSATION DATA REPRESENTING COMPARABLE POSITIONS IN ORGANIZATIONS OF SIMILAR INDUSTRIES WITH SIMILAR REVENUE AND BUDGET SIZE. THE EXECUTIVE COMMITTEE USES THIS INFORMATION AND THE RECOMMENDATIONS OF THE INDEPENDENT CONSULTANT AS A BASIS FOR SETTING COMPENSATION. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025. FORM 990, PART VI, LINE 6 CLASSES OF MEMBERS OR STOCKHOLDERS THE FILING ORGANIZATION'S SOLE MEMBER IS WESTMINSTER-CANTERBURY ON CHESAPEAKE BAY. FORM 990, PART VI, LINE 7A MEMBERS OR STOCKHOLDERS ELECTING MEMBERS OF GOVERNING BODY THE ORGANIZATION'S SOLE MEMBER, WESTMINSTER-CANTERBURY ON CHESAPEAKE BAY, HAS THE POWER TO ELECT OR REMOVE ALL MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, LINE 7B DECISIONS REQUIRING APPROVAL BY MEMBERS OR STOCKHOLDERS WESTMINSTER-CANTERBURY ON CHESAPEAKE BAY IS THE SOLE MEMBER OF THE ORGANIZATION AND HAS THE AUTHORITY TO APPROVE CERTAIN DECISIONS OF THE GOVERNING BODY. SUCH DECISIONS INCLUDE THE ELECTION OR REMOVAL OF MEMBERS OF THE GOVERNING BODY, AMENDMENTS TO THE ARTICLES OF INCORPORATION OR BYLAWS, DISSOLUTION OF THE ORGANIZATION, AND OTHER MATTERS RESERVED TO THE SOLE MEMBER UNDER THE ORGANIZATION'S GOVERNING DOCUMENTS. FORM 990, PART VI, LINE 11B REVIEW OF FORM 990 BY GOVERNING BODY THE FORM 990 IS REVIEWED BY MANAGEMENT AND A COPY OF THE RETURN, SUBSEQUENT TO THAT REVIEW, IS PROVIDED TO THE BOARD OF TRUSTEES PRIOR TO FILING. FORM 990, PART VI, LINE 12C CONFLICT OF INTEREST POLICY EMPLOYEES IN LEADERSHIP POSITIONS AND INDIVIDUALS WHO SERVE ON THE BOARD OF TRUSTEES ARE ASKED TO READ OUR CONFLICT OF INTEREST POLICY AND COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY. IF ANY POTENTIAL CONFLICTS ARE DISCLOSED IN THE ANNUAL QUESTIONNAIRE, THE SITUATION IS REVIEWED WITH THE PRESIDENT AND THE CHAIR OF THE BOARD. EMPLOYEES IN LEADERSHIP POSITIONS AND BOARD MEMBERS ALSO HAVE AN ONGOING DUTY TO DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST THAT ARISES DURING THE YEAR. IF NECESSARY, BOARD MEMBERS RECUSE THEMSELVES FROM VOTING IF THERE IS A POSSIBILITY OF A CONFLICT OF INTEREST. FORM 990, PART VI, LINE 19 REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AND WITHIN THE COMMUNITY'S LIBRARY. FORM 990, PART VII, SECTION A PRESIDENT/CEO COMPENSATION INCLUDED IN THE COMPENSATION OF J. BENJAMIN UNKLE JR. IS $71,152 FOR A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP). FOR DETAILS ON HOW THE ORGANIZATION SETS COMPENSATION, PLEASE SEE SCH J, PART III. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES ANNUITY REVENUE FASB LIABILITY ADJUSTMENT - -12941; TOTAL - -12941; FORM 990, PART XII, LINE 2C CHANGE OF OVERSIGHT PROCESS OR SELECTION PROCESS THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT OR SELECTION PROCESS FROM THE PRIOR YEAR. THE BALLENTINE HOME CORPORATION 3100 SHORE DRIVE VIRGINIA BEACH VA 23505 541327568 BIRDSONG TABLETS VA 501(C)(3) TYPE I WESTMINSTER-CANTERBURY ON CHESAPEAKE BAY false WESTMINSTER-CANTERBURY ON CHESAPEAKE BAY 3100 SHORE DRIVE VIRGINIA BEACH VA 23451 541071734 SERVICES TO OLDER ADULTS VA 501(C)(3) 10 NA false SENIOR OPTIONS COMMUNITY 3100 SHORE DRIVE VIRGINIA BEACH VA 23451 873737198 OPERATE AN INDEPENDENT LIVING FACILITY VA 501(C)(3) 10 WESTMINSTER-CANTERBURY ON CHESAPEAKE BAY false false false false false true false false false false false false false false true true true false false false