Washington and Jane Smith Community -

“The organization has an agreement with washington and jane smith home to oversee its general operations. The initial term of this agreement was for a period of one (1) year. This agreement renews annually thereafter unless terminated in accordance with other terms and conditions contained therein. Furthermore, certain subordination and deferral provisions apply in connection with payment of compensation to washington and jane smith home. Under the terms of the agreement, the organization must compensate washington and jane smith home for services rendered. The agreement also contains a provision to compensate washington and jane smith home for supplemental services it may provide above and beyond those enumerated in the agreement. In addition, the organization must pay washington and jane smith home an additional sum on a monthly basis as reimbursement for washington and jane smith home's overhead expenses related to the organization.”

“Washington and jane smith community - orland park has a single class of voting members and the sole member of that class is washington and jane smith home , a related illinois tax-exempt organization, which shall continue from year-to-year as the sole member of the organization.”

“The organization must have approval of its sole member, washington and jane smith home, before electing or removing any of the organization's trustees or officers.”

“The organization shall not take any of the following actions without the approval of the sole member: (1) election and removal of trustees and officers. (2) amendment of the articles of incorporation of the organization. (3) amendment of the bylaws of the organization. (4) merger, consolidation or dissolution of the organization. (5) the creation of any subsidiaries or affiliates of the organization. (6) adoption of the business plan approved annually by the board of trustees of the organization. (7) adoption of the annual budget approved by the organization and any actions taken by the organizationn which would or could involve expenditures which exceed one hundred and ten percent (110%) of the approved budgeted amounts for such expenditures. (8) the selection of banking affiliations, accounting firms or legal counsel, as well as approval of the engagement of any consultants not specifically provided in an approved budget. (9) the selection and retention of the executive director of the organization. (10) the making of capital expenditures or sale of any capital assets by the organization in excess of fifty thousand dollars ($50,000) unless provided in the annual budget. (11) the selection of the manner and location of investment of any funds. (12) the extension of any loans by or any borrowing by the organization.”

“The form 990 is distributed and reviewed at the board meeting prior to filing the return”

“Annually all trustees, corporate officers, executive and key personnal are required to complete a disclosure for conflicts of interest. The disclosures are summarized by the cfo and reviewed by the governance committee who determines if a potential or actual conflict of interest exists. If a potential or actual conflict of interest exists the trustee is required to recuse themselves from any voting, deliberation, or decision on the transaction at the board level. Furthermore, all vendor payment activity is reviewed by the cfo for vendors that may be related to the filing organization.”

“The organization relies on washington and jane home a related tax-exempt organization to determine the compensation of the organization's top management officials. The compensation committee of washington and jane smith home evaluates and establishes compensation and reviews protocol for the organization's ceo and cfo. Annual compensation comparisons to industry professionals are gathered and reviewed on an annual basis. Decisions are documented in the compensation committee meeting minutes. The last compensation review was completed in october 2023. The ceo of washington and jane smith home determines the annual compensation of all other officers, with the exception of the cfo, by comparing the compensation of each officer and key employees to professionals performing similar services in similar industries on an annual basis. The process described here was last completed in 2024.”

“Financial statements are made available to the public. Governing documents and conflict of interest policies are not required disclosures pursuant to internal revenue code (irc) section 6104, and are not available to the public at this time.”

“Ancillary expense: program service expenses 2,528,943. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,528,943. Employee special functions: program service expenses 4,420. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,420. Employee recognition: program service expenses 4,500. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,500. Employee in-service: program service expenses 10. Management and general expenses 0. Fundraising expenses 0. Total expenses 10. Raw food costs - employees: program service expenses 68,728. Management and general expenses 0. Fundraising expenses 0. Total expenses 68,728. Senior fitness: program service expenses 74,880. Management and general expenses 0. Fundraising expenses 0. Total expenses 74,880. Therapy services: program service expenses 19,415. Management and general expenses 0. Fundraising expenses 0. Total expenses 19,415. Entertainers: program service expenses 33,295. Management and general expenses 0. Fundraising expenses 0. Total expenses 33,295. Food - residents: program service expenses 149,467. Management and general expenses 0. Fundraising expenses 0. Total expenses 149,467. Raw food costs - residents: program service expenses 1,308,953. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,308,953. Morrison wages and benefits: program service expenses 880,601. Management and general expenses 0. Fundraising expenses 0. Total expenses 880,601. Morrison management fee: program service expenses 84,339. Management and general expenses 0. Fundraising expenses 0. Total expenses 84,339. Security guard: program service expenses 248,874. Management and general expenses 0. Fundraising expenses 0. Total expenses 248,874. Outside agency - registered nurse: program service expenses 66,728. Management and general expenses 0. Fundraising expenses 0. Total expenses 66,728. Outside agency - licensed practical nurse: program service expenses 692,684. Management and general expenses 0. Fundraising expenses 0. Total expenses 692,684. Outside agency - certified nurse assistant: program service expenses 530,810. Management and general expenses 0. Fundraising expenses 0. Total expenses 530,810. Outside consulting fees: program service expenses 102,900. Management and general expenses 0. Fundraising expenses 0. Total expenses 102,900. Medical director: program service expenses 16,500. Management and general expenses 0. Fundraising expenses 0. Total expenses 16,500. Social worker: program service expenses 2,268. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,268. Non-billable supplies: program service expenses 42,057. Management and general expenses 0. Fundraising expenses 0. Total expenses 42,057. Training - internal: program service expenses 1,974. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,974. Pre-employ screening: program service expenses 53,386. Management and general expenses 0. Fundraising expenses 0. Total expenses 53,386. Employee recruitment & retention: program service expenses 15,858. Management and general expenses 0. Fundraising expenses 0. Total expenses 15,858. Special events: program service expenses 44. Management and general expenses 0. Fundraising expenses 0. Total expenses 44. Quality improvement: program service expenses 2,699. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,699. Association dues: program service expenses 32,303. Management and general expenses 0. Fundraising expenses 0. Total expenses 32,303. Food - meetings/staff: program service expenses 28,003. Management and general expenses 0. Fundraising expenses 0. Total expenses 28,003. Miscellaneous: program service expenses 0. Management and general expenses 9,180. Fundraising expenses 0. Total expenses 9,180.”

“No change in process from the prior year”