Hubbard Hill Estates Inc.

“BOARD MEMBERS: SHIRLEY MARKS AND J.R. ROHRER - Family relationship”

“The organization uses independent contractor, Morganroth to assist in financial management. Duties include financial reporting and analysis, board reporting on financial related matters, audit compliance, and other financial matters. This contractor regularly meets with the CEO on all financial matters. Final authority and decisions on all financial matters remains with the CEO. This contractor provides input to financial staff evaluations and supervision, but are not responsible for those activities.”

“The Conference of the Missionary Church, North Central District, Inc., a related party, has authority to approve 2/3 of the governing body.”

“A final draft of the full Form 990, including all applicable schedules, is provided to each member of the governing body prior to its filing with the IRS.”

“The organization requires all officers and directors of the board, as well as key employees and other interested persons, to annually review the conflict of interest policy and to document in writing any potential conflicts. A detailed questionnaire is also completed by each board member. Executive and financial management review the questionnaires for any potential conflicts. If a conflict does exist, that person must notify the board and/or excuse him or herself from the board meeting prior to discussion on the conflicting topic. That person will not be permitted to vote on any decisions regarding the conflicting issue.”

“The CEO's compensation is reviewed annually by the Evaluation Committee, which is made up of individuals from the governing board. This committee compares current compensation to compensation data for similar Continuing Care Retirement Community (CCRC) institutions. The committee looks at size, state, and other trends to ensure that compensation is aligned with similar organizations. Once the evaluation committee reviews performance and comparable compensation data, a compensation package which includes base rate is submitted to the full board for approval and any bonus compensation is reviewed by the finance committee with final approval by the full board. This review process was last completed during fiscal year 2017 and was documented in the board meeting minutes.”

“Governing documents, conflict of interest policies, and financial statements are not required disclosures pursuant to Internal Revenue Code (IRC) Section 6104. These documents are not available to the public at this time.”

“Joe Wenger, a board member, devoted approx 40 hours per week during the year to Missionary Church, a related tax-exempt organization”

“Other - Total Revenue: 11366, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 11366;”

“Hubbard hill estates, inc. (hubbard hill) is a full-service retirement community designed as a continuing care campus. Hubbard hill provides residents with a variety of living arrangements ranging from private houses to a skilled medicare certified health center with 24 hour professional nursing care. A full-time wellness/activities director and staff provide a full range of recreational and wellness programs. Social workers provide for social services needs. Physical, speech, and occupational therapies are available in the healthcare center's fully equipped therapy center for inpatient and outpatient therapy services. Residents have access to a beauty salon, massage therapy and reflexology therapy. A full-time chaplain is also available. Hubbard hill has a total of 251 individual living units within the continuum of care accommodations. There are 87 individual independent dwellings that offer maintenance-free living to residents and provide optional access to all services provided at hubbard hill including meals. The routine maintenance fee includes lawn care, snow removal, trash collection, and city water. Other services are also available. Hubbard hill provided 47,573 resident days of service toward independent care during the year ended june 30, 2017 the residential halls, licensed by the state for residential care, have 98 apartments designed for residents requiring some assistance with activities of daily living. Hubbard hill provides assistance such as dressing, bathing, medication management, and other limited nursing services to residents who need assistance. Monthly services available include three meals per day from a selective menu, housekeeping services, maintenance services, bed and bath linen services, and personal laundry services. Washers and dryers are available in each hall for residents desiring to do their own personal laundry. Additional assisted living services are available to any resident in any apartment in the residence halls for an additional fee. Utilities, internet access, phones with local call access and transportation to local appointments are also provided. A licensed nurse is on duty 24 hours a day for assessment, evaluation, and supervision of residents' needs. An rn serves as director of nursing who provides oversight throughout the week, along with an administrator. Hubbard hill provided 37,919 resident days of service toward assisted living care during the fiscal year ended june 30, 2017. Hubbard hill also operates a 66 bed skilled nursing facility that provides dedicated rehabilitation and long term care. All healthcare rooms are certified for medicare services. 12 medicaid certified beds were added in fiscal year 2017 for a total of 22 medicaid certified beds. Nursing care is provided 24 hours per day. The administrator and director of nursing head a staff that includes registered nurses, licensed practical nurses & certified nursing assistants. Several consultants, including a dietitian, pharmacists, psychiatrist, physicians, and therapists are also on staff. Hubbard hill provided 20,935 resident days for healthcare including 7,957 medicare days, 3,228 medicaid days, and 9,750 private pay days during the fiscal year ended june 30, 2017.”

“The organization uses an independent contractor, Morganroth Consulting, to provide financial management and consulting. Morganroth provides Lori Farkas, who receives compensation from her entity for her work performed not only for Hubbard Hill Estates, but also for work provided for other unrelated organizations. Ms. Farkas is not compensated directly by Hubbard Hill Estates.”

“Other Professional Fees - Total Expense: 142897, Program Service Expense: 128223, Management and General Expenses: 14674, Fundraising Expenses: ; Dietary Services - Total Expense: 577133, Program Service Expense: 577133, Management and General Expenses: , Fundraising Expenses: ; Rehab Therapy Staffing - Total Expense: 901610, Program Service Expense: 901610, Management and General Expenses: , Fundraising Expenses: ; Nurse Staffing - Total Expense: 189803, Program Service Expense: 189803, Management and General Expenses: , Fundraising Expenses: ;”