Intergenerational Living & Health Care Inc.

“The Form 990 is prepared by an independent certified public accounting firm. It is then reviewed by the controller of the management company who is a CPA. The form 990 is given to each board member in advance of a scheduled meeting of the board for their review. There is discussion of the form 990 at the board meeting with the preparers and the management company's representative prior to board approval of the Form 990.”

“Each member of the governing board annually completes a disclosure of conflict of interest questionnaire.”

“Compensation is based on experience and market salary surveys and is annualized every year.”

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

“Denise Gustafson is compensated as an officer of the entity and an employee,therefore is not considered an independent board member.”

“Gain on equity method of accounting for investment in outside project 56,867.”

“The financial statements are prepared by an independent accounting firm. The statements are reviewed and approved by the board before being issued. This process was the same as last year.”

“Valley View Estates Health Care Center, Hamilton, Montana is a long-term care community that serves 98 older adults. A program where residents and children work side by side to create gift packages for disadvantaged children, is just one of many intergenerational programs that helped this community win several awards for its innovative care from the Montana Health Care Association. Other programs and charitable initiatives provided by Valley View Estates Health Care Center to support the mission of ILHC include: Ravalli County Council on Aging Loan Closet donations of furniture and equipment, Operation Christmas Child in which 25 gift boxes were made, school supplies for Washington Elementary School, food donations for the Bitterroot Winter Special Olympics, donation of auction items twice a year for the Bitterroot Valley Chamber of Commerce, donation of prize items and book bags for the Bitterroot Library Summer Reading Program. Additional charitable initiatives include donation of food and paper products to area food banks, Haven House, Darby Bread Box and Pantry Partners; donation of used eye glasses to the Lions Club and hosting-monthly group meetings for the Alzheimer's Support Group. The Inn on Westport, Sioux Falls, South Dakota, offers a full range of care and services including independent living, assisted living, and memory care in 133 residences in a beautiful, park-like environment. Our goal is to have every resident at The Inn on Westport enjoy each day with the maximum independence and the highest quality of life, health and well-being. At The Inn on Westport, our "Aging in Place" philosophy allows residents to remain in their apartment home with health services delivered directly to them. We are the only retirement community in Sioux Falls and the surrounding areas to offer this unique experience. To support the mission of ILHC at this senior living community, students of all ages gather for various activities hosted by the local day cares, schools and churches. The Inn on Westport also supports the mission of ILHC through other various charitable initiatives such as: Rent Reduction-a program that offers reduced rates for residents to live at The Inn on Westport due to income qualifications. (Value: 2013 - $52,495) (Estimated value 2014: $47,880). Monetary Donations-cash donations are collected every Sunday through chapel services and used towards the following: The Banquet (meals for homeless), Hope Prison Mission, Gospel Mission, World Vision (world-wide missionary outreach), Gideon Bible donations, Achieve (school and work for developmentally disabled), and Salvation Army (Value: $1,300). An Inn on Westport employee chairs the annual United Way drive for our building holding various fundraisers throughout the year (Value: $1,500). The senior living community supports Meals on Wheels-a program where an employee and a resident drive weekly to deliver noon meals to home bound elderly in the Sioux Fall community (Value: $1,800). Alzheimer's and Parkinson's Associations-The Inn on Westport hosts events for both agencies and sponsors and participates in their annual fundraisers (Value: $1,500). The Senior Concert Association (Value - $2,000). Holiday Clearing House-employees and residents adopt two families during the holidays and are given a list of needs and wants. Items are given or money is donated to purchase items and is presented in person (Non-cash value: $1,000) . Center for Active Generations-sponsor monthly bingo with prizes and an annual car show at the local center for seniors and a community taste-testing event (Value: $1,500). Goodwill Drive Donation-twice annually donations of clothing and household goods are promoted and gathered at The Inn on Westport. Employees, residents and family members all participate in this event (Value: $500) (Non-cash). Ronald McDonald House-The Inn on Westport participates in a campaign to collect pop tabs for the Ronald McDonald House, which they in turn are able to us”

“The Commons on Marice, Eagan, Minnesota is a gracious senior living community that offers 147 residences where seniors choose independent living, assisted living and care suites with around-the-clock staffing and personal and health-related services. The memory care c community cares for individuals with Alzheimer's disease and is designed with a residential feel to familiarize residents with their surroundings to maximize independence while maintaining a safe environment. The Commons on Marice offers what few other senior communities can, an opportunity to interact in meaningful ways with children. The Intergenerational Learning Center, located one block away, provides both children and older adults with extraordinary opportunities for sharing and learning where children six weeks to eight years of age, not only develop confidence, skills and self-esteem, they also build meaningful relationships with the residents of The Commons on Marice. In addition to the Intergenerational Learning Center, The Commons on Marice also supports the mission of ILHC through other various charitable initiatives such as: Elderly Waiver Program-the elderly waiver program is the Minnesota state Medicaid program for licensed assisted living facilities that choose to participate. The Commons on Marice discounted care services a total of $552,810 under the state Medicaid program in 2013. In 2014, The Commons on Marice will likely discount an estimated $510,000 for residents who live with us and receive elderly waiver services (Value: $510,000). Operation Christmas Child-a ministry of Samaritan's Purse whose headquarters are in South Carolina. We started participating in this program in 2008. In 2012, we packed 120 boxes. The value of each box is about $10-15. This year, boxes were packed with a variety of school supplies, clothing items (hats, gloves, and socks), personal hygiene items, and toys. Materials are purchased with offering money designated to Operation Christmas Child and residents help with shipping costs. This is our biggest outreach of the year with 40 residents participating (Value: $2,000). Feed My Starving Children (FMSC) in Eagan, Minnesota-We go to FMSC three times a year. This is an organization that packs bags of a special highly nutritional rice and protein recipe and works with ministries around the world to serve hungry children. We have packed food and also gone to put labels on the bags. FMSC requests that volunteers make a donation when they volunteer to help cover costs. We don't do this but have supported this organization with money (Value: $1,500). We have also bundled and given cards that were made by our card making club. Supplies for the cards were purchased through the Activity budget (Value: $500). Global Health Ministries (GHM) in Fridley, Minnesota-This is an organization that sends out medical supplies to relief organizations in countries where medical supplies are either hard to come by or very expensive. One of the ways we support them is rolling bandages from old white sheets. We have done this project several times this year. The sheets have been donated from an individual donor and the Hyatt Regency, Downtown Minneapolis. The bandage rollers that we use (made of wood) were donated by a church youth group. We have made 350 bandages over the last year and are hoping to expand this activity with our Memory Care community (Value: $175) (Non-cash). Community Education-The Commons on Marice does quarterly events for community education on various topics such as estate planning, insurance, coping with loss, etc. (Value: $400) (Non-cash). The Family Partnership (Minneapolis, Minnesota)-an agency working to respond to a variety of concerns with children and families. In 2012, we made play-dough for them to use in therapy situations with children. We also made 40 snack packs for their after school program and 100 laundry packets (Value $110). Soles4Souls-The Commons on Marice collected shoes from staff and residents f”

“Made an effort to obtain information on compensation, if any were paid from a related organization. No other compensation or transactions noted other than board compensation as listed on Form 990, Part VII Line 1a.”

“The entity owes a 50% equity in Northern Arizona Senior Living Community, LLC valued by the equity method. This investment does not meet the 5% of total assets threshold to be included on the Schedule D, Part X, but is considered a closely held company.”

“The following line items have been presented separately in the 2013 Form 990: 1) Investment held for deferred compensation = $88,353 (prior year balance included in prepaid expenses) 2) Tenant/patient funds held in trust = $24,667 (prior year balance included in cash - non-interest bearing) 3) Deferred revenue = $101,582 (prior year balance netted against accounts receivable) 4) Deferred compensation payable = $88,353 (prior year balance included in accounts payable and accrued expenses)”