TY 2015 Form 990

(A) Name and Title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)
(1) SARAH BUTTER...................................................................... DIRECTOR	1.00 ................. 2.00	X		0	0
(2) CHARLES DENISON...................................................................... DIRECTOR	1.00 ................. 2.00	X		0	0
(3) GEORGE DROST...................................................................... DIRECTOR	1.00 ................. 2.00	X		0	0
(4) GREG HUMMEL...................................................................... DIRECTOR	1.00 ................. 2.00	X		0	0
(5) LEE HUTCHINSON...................................................................... CHAIR	1.00 ................. 2.00	X	X	0	0
(6) DENNIS MARX...................................................................... DIRECTOR	1.00 ................. 2.00	X		0	0
(7) DENNIS MURPHY...................................................................... DIRECTOR	1.00 ................. 2.00	X		0	0
(8) MARSHALL PECK...................................................................... TREASURER	1.00 ................. 2.00	X	X	0	0
(9) HARLAN STANLEY...................................................................... DIRECTOR	1.00 ................. 2.00	X		0	0
(10) NEELE STEARNS...................................................................... SECRETARY	1.00 ................. 2.00	X	X	0	0
(11) MARK TOLEDO...................................................................... DIRECTOR	1.00 ................. 2.00	X		0	0
(12) BETSY NICHOLS...................................................................... DIRECTOR	1.00 ................. 2.00	X		0	0
(13) JANE WESTERN...................................................................... DIRECTOR	1.00 ................. 2.00	X		0	0
(14) MONICA HEENAN...................................................................... DIRECTOR	1.00 ................. 2.00	X		0	0
(15) PAULA NOBLE...................................................................... DIRECTOR	1.00 ................. 2.00	X		0	0
(16) TODD F SWORTZEL...................................................................... CEO	22.50 ................. 15.00		X	613,191	25,209
(17) JOHN BURNS...................................................................... COO THROUGH 8/29/15	37.50 .................		X	274,577	24,057

(A) Name and Title	(B) Average hours per week (list any hours for related organizations below dotted line)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)	(F) Estimated amount of other compensation from the organization and related organizations
(18) MARK HAVRILKA........................................................................ CFO	35.20 .......................2.30	X			287,732	28,355
(19) DR PETER L JAGGARD........................................................................ MEDICAL DIRECTOR	37.50 .......................		X		222,887	13,346
(20) KEITH STOHLGREN........................................................................ VP/EXEC DIR. WESTMINSTER	37.50 .......................		X		294,287	27,023
(21) RICHARD B BERLIN........................................................................ EXEC DIR. LFP	37.50 .......................		X		198,396	21,659
(22) DAVID L BENNI........................................................................ VP/EXEC DIR. THE MOORINGS	37.50 .......................		X		226,304	11,837
(23) ROBERT A WERDAN........................................................................ VP MARKETING	37.50 .......................		X		203,587	25,272
(24) NADIM M ABI-ANTOUN........................................................................ VP INFORMATION SYSTEMS	37.50 .......................		X		224,251	18,153
(25) NANCY TOLAN........................................................................ VP FACILITIES MANAGEMENT	37.50 .......................		X		164,203	22,481
(26) ANDREW T WISSEL........................................................................ VP HUMAN RESOURCES	37.50 .......................		X		177,305	17,217
(27) JOHN DENKERT........................................................................ DIRECTOR OF HEALTH CARE-TH	37.50 .......................			X	134,213	14,743
(28) MICHAEL DEBARI........................................................................ DIRECTOR OF PHARMACY	37.50 .......................			X	177,719	13,489
(29) LINDA L DOTSON........................................................................ DIRECTOR OF HEALTH CARE-WE	37.50 .......................			X	155,980	15,644
(30) DAVID DIER........................................................................ MANAGER OF FINANCIAL REPORTING	37.50 .......................			X	133,255	16,406
(31) MARY ANN ANICHINI........................................................................ VP QUALITY IMPROVEMENT	37.50 .......................			X	135,705	7,733

(A) Name and business address	(B) Description of services	(C) Compensation
MORRISON COMMUNITY LIVING PO BOX 102289 ATLANTA,GA30368	DINING AND FOOD SERVICE	5,940,855
EXECUTIVE CONSTRUCTION INC 235 FENCL LANE HILLSIDE,IL60162	CONSTRUCTION	4,877,983
GREENLEAF CABINETS AND CONSTRUCTION 1100 FLORENCE EVANSTON,IL60202	CONSTRUCTION	1,726,650
RLPS ARCHITECTS 250 VALLEYBROOK DRIVE LANCASTER,PA17601	ARCHITECTS AND INTERIOR DESIGNING	1,257,609
INTERIOR DESIGN ASSOCIATES INC 618 CHURCH STREET SUITE 400 NASHVILLE,TN37219	INTERIOR DESIGNING	1,203,903
2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 50

- TIN:

SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
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Attach to Form 990 or Form 990-EZ.
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Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2015

Open to Public
Inspection

Name of the organization

WESTMINSTER PLACE

Employer identification number

36-2167832

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990 or 990-EZ))

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An organization that normally receives: (1) more than 331/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box in lines 11a through 11d that describes the type of supporting organization and complete lines 11e, 11f, and 11g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ..............

Provide the following information about the supported organization(s).

(i)Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i)Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990 or 990-EZ) 2015

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2011	(b) 2012	(c) 2013	(d) 2014	(e) 2015	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any unusual grants.) ....
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3	The value of services or facilities furnished by a governmental unit to the organization without charge..
4	Total. Add lines 1 through 3
5	The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6	Public support. Subtract line 5 from line 4.

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2011	(b) 2012	(c) 2013	(d) 2014	(e) 2015	(f) Total
7	Amounts from line 4..
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9	Net income from unrelated business activities, whether or not the business is regularly carried on..
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..
11	Total support. Add lines 7 through 10.

Gross receipts from related activities, etc. (see instructions) ..................

First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2015 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2014 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2015. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2014. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2015. If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain
in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization ..................................................... right arrow

10%-facts-and-circumstances test—2014. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly
supported organization ................................................ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990 or 990-EZ) 2015

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2011	(b) 2012	(c) 2013	(d) 2014	(e) 2015	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .	346,217	8,709,052	8,843,345	9,147,804	7,809,514	34,855,932
2	Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......	93,650,233	92,549,268	95,930,040	101,381,160	85,090,478	468,601,179
3	Gross receipts from activities that are not an unrelated trade or business under section 513...	941,290	1,082,326	992,157	757,251		3,773,024
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5	The value of services or facilities furnished by a governmental unit to the organization without charge..
6	Total. Add lines 1 through 5.	94,937,740	102,340,646	105,765,542	111,286,215	92,899,992	507,230,135
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons...		8,703,310	8,843,345	9,147,804	7,809,514	34,503,973
b	Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.						0
c	Add lines 7a and 7b..		8,703,310	8,843,345	9,147,804	7,809,514	34,503,973
8	Public support. (Subtract line 7c from line 6.)						472,726,162

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2011	(b) 2012	(c) 2013	(d) 2014	(e) 2015	(f) Total
9	Amounts from line 6...	94,937,740	102,340,646	105,765,542	111,286,215	92,899,992	507,230,135
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..	2,153,280	1,123,705	1,938,299	2,444,044	1,644,848	9,304,176
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c	Add lines 10a and 10b.	2,153,280	1,123,705	1,938,299	2,444,044	1,644,848	9,304,176
11	Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..	138,076	138,013	155,307	195,448	125,000	751,844
13	Total support. (Add lines 9, 10c, 11, and 12.)..	97,229,096	103,602,364	107,859,148	113,925,707	94,669,840	517,286,155

First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization,
check this box and stop here............................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2015 (line 8, column (f) divided by line 13, column (f)) .........

91.390 %

Public support percentage from 2014 Schedule A, Part III, line 15 ...............

92.740 %

Section D. Computation of Investment Income Percentage

Investment income percentage for 2015 (line 10c, column (f) divided by line 13, column (f)) ......

1.800 %

Investment income percentage from 2014 Schedule A, Part III, line 17 .............

1.930 %

19a

331/3% support tests—2015. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3% support tests—2014. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization .... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990 or 990-EZ) 2015

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 11 of Part I. If you checked 11a of Part I, complete Sections A and B. If you checked 11b of Part I, complete Sections A and C. If you checked 11c of Part I, complete Sections A, D, and E. If you checked 11d of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer (b) and (c) below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked 11a or 11b in Part I, answer (b) and (c) below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer (b) and (c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990 or 990-EZ) 2015

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization?

11a

A family member of a person described in (a) above?

11b

A 35% controlled entity of a person described in (a) or (b) above? If “Yes” to a, b, or c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in (2), did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer (a) and (b) below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described in (a) constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer (a) and (b) below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? Provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990 or 990-EZ) 2015

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970. See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by .035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990 or 990-EZ) 2015

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity
3 Administrative expenses paid to accomplish exempt purposes of supported organizations
4 Amounts paid to acquire exempt-use assets
5 Qualified set-aside amounts (prior IRS approval required)
6 Other distributions (describe in Part VI). See instructions
7Total annual distributions. Add lines 1 through 6.
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions
9 Distributable amount for 2015 from Section C, line 6
10 Line 8 amount divided by Line 9 amount

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2015	(iii) Distributable Amount for 2015
1 Distributable amount for 2015 from Section C, line 6
2 Underdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions)
3 Excess distributions carryover, if any, to 2015:
a
b
c
d From 2013.......
e From 2014.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2015 distributable amount
i Carryover from 2010 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from 3f.
4Distributions for 2015 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2015 distributable amount
c Remainder. Subtract lines 4a and 4b from 4.
5 Remaining underdistributions for years prior to 2015, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions)
6 Remaining underdistributions for 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions)
7 Excess distributions carryover to 2016. Add lines 3j and 4c.
8 Breakdown of line 7:
a
b
c Excess from 2013.......
d From 2014.......
e From 2015.......

Schedule A (Form 990 or 990-EZ) (2015)

Schedule A (Form 990 or 990-EZ) 2015

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation
SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:	2011 AMOUNT: $ 138,076. 2012 AMOUNT: $ 138,013. 2013 AMOUNT: $ 155,307. 2014 AMOUNT: $ 195,448. MANAGEMENT FEE - 2015 AMOUNT: $ 125,000.
SCHEDULE A, PART III, LINE 12	PARKING/GARAGES INCOME AND MANAGEMENT FEES

Schedule A (Form 990 or 990-EZ) 2015

Additional Data

Software ID:
Software Version:

- TIN:

Schedule B
(Form 990, 990-EZ,
or 990-PF)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2015

Name of the organization

WESTMINSTER PLACE

Employer identification number

36-2167832

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Do not complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Arrow Bullet

Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2015)

Schedule B (Form 990, 990-EZ, or 990-PF) (2015) Page 2

Name of organization WESTMINSTER PLACE

Part I	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$ RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2015)

Schedule B (Form 990, 990-EZ, or 990-PF) (2015)

Page 3

Name of organization WESTMINSTER PLACE		Employer identification number 36-2167832

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No.from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No.from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No.from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No.from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No.from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No.from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
Schedule B (Form 990, 990-EZ, or 990-PF) (2015)

Schedule B (Form 990, 990-EZ, or 990-PF) (2015)

Page 4


Name of organization WESTMINSTER PLACE			Employer identification number 36-2167832
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No.from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No.from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No.from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No.from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990, 990-EZ, or 990-PF) (2015)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet

Attach to Form 990.
Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2015

Open to Public Inspection

Name of the organization

WESTMINSTER PLACE

Employer identification number

36-2167832

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

			(a) Donor advised funds	(b) Funds and other accounts

1	Total number at end of year ....
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ....

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ...........

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ............................

Yes No

Part II

Conservation Easements. Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year SchDMd Bullet

Number of states where property subject to conservation easement is located SchDMd Bullet

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... SchDMd Bullet

(ii)

Assets included in Form 990, Part X ............................... SchDMd Bullet

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... SchDMd Bullet

Assets included in Form 990, Part X ............................... SchDMd Bullet

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2015

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ........

Part V

Endowment Funds. Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a)Current year	(b)Prior year	(c)Two years back	(d)Three years back	(e)Four years back

1a	Beginning of year balance ....	45,947,529	45,923,852	44,319,155	43,304,016	41,742,578
b	Contributions ...			13,650	28,779	1,688,713
c	Net investment earnings, gains, and losses	1,273,513	261,344	4,281,429	1,418,540	1,316,155
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...	42,237,227	237,667	2,690,382	432,180	1,443,430
f	Administrative expenses ....
g	End of year balance ......	4,983,815	45,947,529	45,923,852	44,319,155	43,304,016

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment SchDMd Bullet

Permanent endowment SchDMd Bullet

100.000 %

Temporarily restricted endowment SchDMd Bullet

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) unrelated organizations .................

3a(i)

(ii) related organizations .................

3a(ii)

Yes

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Yes

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b)Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land ...	7,269,878		7,269,878
b	Buildings	154,649,567	89,455,168	65,194,399
c	Leasehold improvements
d	Equipment ...	20,057,568	13,524,398	6,533,170
e	Other ...	3,403,464		3,403,464
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				82,400,911

Schedule D (Form 990) 2015

Page 3

Part VII

InvestmentsOther Securities. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b)Book value	(c)Method of valuation: Cost or end-of-year market value
(1)Financial derivatives
(2)Closely-held equity interests
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

InvestmentsProgram Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
SAFEKEEPING ACCOUNTS	768,349
REFUNDABLE ENTRANCE FEES	38,362,444
PENSION LIABILITY	4,225,978
REFUNDABLE DEPOSITS	543,081
DUE TO AFFILIATE	1,317,740
OTHER LONG-TERM LIABILITY	501,482
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	45,719,074
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) 2015

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......		1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................		2e
3	Subtract line 2e from line 1..................		3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................		4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......		5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........		1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................		2e
3	Subtract line 2e from line 1...................		3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................		4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......		5

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference

Explanation

PART V, LINE 4:

THE GENEVA FOUNDATION'S PERMANENTLY RESTRICTED FUNDS ARE PRIMARILY FOR THE FUNDING OF THE CHARITABLE SUPPORT FOR PRESBYTERIAN HOMES AND WESTMINSTER PLACE. GENEVA FOUNDATION'S FELLOWSHIP FUND 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 PERMANENTLY RESTRICTED FELLOWSHIP FUND IS INTENDED TO PROVIDE FOR THE CARE OF RESIDENTS OF PRESBYTERIAN HOMES AND WESTMINSTER PLACE. SEE PART VI, SECTION A, LINE 4 FOR DISCLOSURE REGARDING CORPORATE REORGANIZATION WHICH OCCURRED DURING THE YEAR. AS A RESULT OF THIS REORGANIZATION, ONLY THOSE ENDOWMENT FUNDS WHICH ARE SPECIFICALLY ASSOCIATED WITH WESTMINSTER PLACE WILL BE SHOWN AS ENDOWMENT FUNDS GOING FORWARD.

PART X, LINE 2:

WESTMINSTER PLACE IS A NONPROFIT CORPORATION EXEMPT FROM INCOME TAXES PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). WESTMINSTER PLACE FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. WESTMINSTER PLACE FILES INFORMATIONAL RETURNS AS A TAX-EXEMPT ORGANIZATION. THE INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES.

Schedule D (Form 990) 2015

Additional Data

Software ID:
Software Version:

- TIN:

Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
SchJMediumBullet

Attach to Form 990.
SchJMediumBullet

Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2015

Open to Public Inspection

Name of the organization

WESTMINSTER PLACE

Employer identification number

36-2167832

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .........

Yes

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..

Yes

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? ................

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Yes

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ...........................

Any related organization?

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization?

Any related organization? .........................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) 2015

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2 and/or 1099-MISC compensation			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column(B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1TODD F SWORTZELCEO	(i) (ii)	433,080 ------------- 0	153,789 ------------- 0	26,322 ------------- 0	15,900 ------------- 0	9,309 ------------- 0	638,400 ------------- 0	0 ------------- 0
2JOHN BURNSCOO THROUGH 8/29/15	(i) (ii)	200,033 ------------- 0	35,652 ------------- 0	38,892 ------------- 0	15,664 ------------- 0	8,393 ------------- 0	298,634 ------------- 0	0 ------------- 0
3MARK HAVRILKACFO	(i) (ii)	254,204 ------------- 0	32,299 ------------- 0	1,229 ------------- 0	15,900 ------------- 0	12,455 ------------- 0	316,087 ------------- 0	0 ------------- 0
4DR PETER L JAGGARDMEDICAL DIRECTOR	(i) (ii)	222,887 ------------- 0	0 ------------- 0	0 ------------- 0	13,346 ------------- 0	0 ------------- 0	236,233 ------------- 0	0 ------------- 0
5KEITH STOHLGRENVP/EXEC DIR. WESTMINSTER	(i) (ii)	258,001 ------------- 0	33,964 ------------- 0	2,322 ------------- 0	14,838 ------------- 0	12,185 ------------- 0	321,310 ------------- 0	0 ------------- 0
6RICHARD B BERLINEXEC DIR. LFP	(i) (ii)	169,252 ------------- 0	28,333 ------------- 0	811 ------------- 0	9,294 ------------- 0	12,365 ------------- 0	220,055 ------------- 0	0 ------------- 0
7DAVID L BENNIVP/EXEC DIR. THE MOORINGS	(i) (ii)	192,189 ------------- 0	12,701 ------------- 0	21,414 ------------- 0	11,837 ------------- 0	0 ------------- 0	238,141 ------------- 0	0 ------------- 0
8ROBERT A WERDANVP MARKETING	(i) (ii)	177,354 ------------- 0	24,598 ------------- 0	1,635 ------------- 0	12,817 ------------- 0	12,455 ------------- 0	228,859 ------------- 0	0 ------------- 0
9NADIM M ABI-ANTOUNVP INFORMATION SYSTEMS	(i) (ii)	201,283 ------------- 0	22,608 ------------- 0	360 ------------- 0	11,755 ------------- 0	6,398 ------------- 0	242,404 ------------- 0	0 ------------- 0
10NANCY TOLANVP FACILITIES MANAGEMENT	(i) (ii)	148,259 ------------- 0	15,471 ------------- 0	473 ------------- 0	10,296 ------------- 0	12,185 ------------- 0	186,684 ------------- 0	0 ------------- 0
11ANDREW T WISSELVP HUMAN RESOURCES	(i) (ii)	155,809 ------------- 0	20,769 ------------- 0	727 ------------- 0	10,819 ------------- 0	6,398 ------------- 0	194,522 ------------- 0	0 ------------- 0
12MICHAEL DEBARIDIRECTOR OF PHARMACY	(i) (ii)	176,115 ------------- 0	250 ------------- 0	1,354 ------------- 0	10,325 ------------- 0	3,164 ------------- 0	191,208 ------------- 0	0 ------------- 0
13LINDA L DOTSONDIRECTOR OF HEALTH CARE-WE	(i) (ii)	135,784 ------------- 0	18,248 ------------- 0	1,948 ------------- 0	9,383 ------------- 0	6,261 ------------- 0	171,624 ------------- 0	0 ------------- 0

Schedule J (Form 990) 2015

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation
PART I, LINE 1A	TODD F. SWORTZEL, CEO, RECEIVES A $24,000 TAXABLE HOUSING ALLOWANCE WHICH IS INCLUDED IN W-2 WAGES.
PART I, LINE 4B	DURING THE YEAR THE FOLLOWING INDIVIDUALS PARTICIPATED IN A NON-QUALIFIED SECTION 457(F) DEFERRED COMPENSATION PLAN: TODD SWORTZEL, MARK HAVRILKA, NADIM ABI-ANTOUN, NANCY TOLAN, ROBERT WERDAN, ANDREW WISSEL, KEITH STOHLGREN, RICHARD BERLIN AND DAVID BENNI. DURING THE YEAR DAVID BENNI RECEIVED PAYMENTS OF $19,052 FROM A NON-QUALIFIED SECTION 457(F) DEFERRED COMPENSATION PLAN

Schedule J (Form 990) 2015

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE N
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Liquidation, Termination, Dissolution, or Significant Disposition of Assets

Complete if the organization answered "Yes" on Form 990, Part IV, lines 31 or 32; or Form 990-EZ, line 36.

Attach certified copies of any articles of dissolution, resolutions, or plans.
bullet

Attach to Form 990 or 990-EZ.
bullet

Information about Schedule N (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2015

Open to Public
Inspection

Name of the organization
WESTMINSTER PLACE

Employer identification number
36-2167832

Part I

Liquidation, Termination, or Dissolution. Complete this part if the organization answered "Yes" on Form 990, Part IV, line 31, or Form 990-EZ, line 36.
Part I can be duplicated if additional space is needed.

1(a) Description of asset(s) distributed or transaction expenses paid	(b) Date of distribution	(c) Fair market value of asset(s) distributed or amount of transaction expenses	(d) Method of determining FMV for asset(s) distributed or transaction expenses	(e) EIN of recipient	(f) Name and address of recipient	(g) IRC section of recipient(s) (if tax-exempt) or type of entity

Yes

Did or will any officer, director, trustee, or key employee of the organization:

Become a director or trustee of a successor or transferee organization? .........................

Become an employee of, or independent contractor for, a successor or transferee organization? .....................

Become a direct or indirect owner of a successor or transferee organization? .....................

Receive, or become entitled to, compensation or other similar payments as a result of the organization's liquidation, termination, or dissolution? ........

If the organization answered "Yes" to any of the questions on lines 2a through 2d, provide the name of the person involved and explain in Part III. bullet

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or Form 990-EZ.

Cat. No. 50087Z

Schedule N (Form 990 or 990-EZ) (2015)

Page 2

Part I

Liquidation, Termination, or Dissolution (continued)

Note. If the organization distributed all of its assets during the tax year, then Form 990, Part X, column (B), line 16 (Total assets), and line 26 (Total liabilities), should equal -0-.

Yes

Did the organization distribute its assets in accordance with its governing instrument(s)? If "No," describe in Part III .............

Is the organization required to notify the attorney general or other appropriate state official of its intent to dissolve, liquidate, or terminate? ......

If "Yes," did the organization provide such notice? .....................

Did the organization discharge or pay all of its liabilities in accordance with state laws? .....................

Did the organization have any tax-exempt bonds outstanding during the year? .....................

If "Yes" on line 6a, did the organization discharge or defease all of its tax-exempt bond liabilities during the tax year in accordance with the Internal Revenue Code and state laws?

If "Yes" on line 6b, describe in Part III how the organization defeased or otherwise settled these liabilities. If "No" on line 6b, explain in Part III.

Part II

Sale, Exchange, Disposition, or Other Transfer of More Than 25% of the Organization's Assets. Complete this part if the organization answered "Yes" on Form 990, Part IV, line 32, or Form 990-EZ, line 36. Part II can be duplicated if additional space is needed.

1(a) Description of asset(s) distributed or transaction expenses paid	(b) Date of distribution	(c) Fair market value of asset(s) distributed or amount of transaction expenses	(d) Method of determining FMV for asset(s) distributed or transaction expenses	(e) EIN of recipient	(f) Name and address of recipient	(g) IRC section of recipient(s) (if tax-exempt) or type of entity

INTEREST IN NET ASSETS OF GENEVA FOUNDATION OF PREBYTERIAN HOMES	12-01-2015	140,821,848	BOOK VALUE	47-1545753	PRESBYTERIAN HOMES 3200 GRANT STREET EVANSTON,IL60201	501(C)(3)
NET ASSETS OF THE MOORINGS OF ARLINGTON HEIGHTS, LLC UPON CORPORATE REORGANIZATION	12-01-2015	21,000,000	BOOK VALUE	47-2235160	THE MOORINGS OF ARLINGTON HEIGHT LLC 3200 GRANT STREET EVANSTON,IL60201	LLC
NET ASSETS OF PRESBYTERIAN HOMES MANAGER, LLC UPON CORPORATE REORGANIZATION	12-01-2015	7,424,124	BOOK VALUE	47-2195328	PRESBYTERIAN HOMES MANAGER LLC 3200 GRANT STREET EVANSTON,IL60201	LLC
NET ASSETS OF PRESBYTERIAN HOMES OUTPATIENT REHABILITATION AGENCY, LLC UPON CORPORATE REORGANIZATION	12-01-2015	25,000	BOOK VALUE	61-1748512	PRESBYTERIAN HOMES OUTPATIENT REHABILITATION AGENCY LLC 3200 GRANT STREET EVANSTON,IL60201	LLC
CASH	03-02-2016	15,774,000	CASH PROVIDED	47-2195328	PRESBYTERIAN HOMES MANAGER LLC 3200 GRANT STREET EVANSTON,IL60201	LLC
CASH	03-31-2016	2,400,000	CASH PROVIDED	71-0945228	GENEVA FOUNDATION OF PRESBYTERIAN HOMES 3200 GRANT STREET EVANSTON,IL60201	501(C)(3)

Yes

Did or will any officer, director, trustee, or key employee of the organization:

Become a director or trustee of a successor or transferee organization? .....................

Yes

Become an employee of, or independent contractor for, a successor or transferee organization? .....................

Yes

Become a direct or indirect owner of a successor or transferee organization? .....................

Receive, or become entitled to, compensation or other similar payments as a result of the organization’s significant disposition of assets? .....................

If the organization answered "Yes" to any of the questions on lines 2a through 2d, provide the name of the person involved and explain in Part III. bullet

Schedule N(Form 990 or 990-EZ) (2015)

Schedule N (Form 990 or 990-EZ) (2015)

Page 3

Part III

Supplemental Information. Provide the information required by Part I, lines 2e and 6c, and Part II, line 2e. Also complete this part to provide any additional information.

Return Reference

Explanation

PART II, LINE 2E:

EXPLANATION OF INVOLVEMENT: FOLLOWING THE CORPORATE REORGANIZATION WHICH OCCURED ON DECEMBER 1, 2015, ALL DIRECTORS AND OFFICERS OF WESTMINSTER PLACE (EIN 36-2167832) ARE ALSO DIRECTORS AND OFFICERS OF PRESBYTERIAN HOMES (EIN 47-1545753) AND GENEVA FOUNDATION OF PRESBYTERIAN HOMES (EIN 71-0945228). FOLLOWING THE REORGANIZATION, TODD SWORTZEL, CEO, AND MARK HAVRILKA, CFO, BECAME OFFICERS OF PRESBYTERIAN HOMES.

FORM 990, SCHEDULE N

ON DECEMBER 1, 2015, THE ENTITY FORMERLY KNOWN AS PRESBYTERIAN HOMES (EIN 36-2167832), AN ILLINOIS 501(C)(3) NOT-FOR-PROFIT CORPORATION, WAS RENAMED WESTMINSTER PLACE AS PART OF A SIGNIFICANT CORPORATE REORGANIZATION. IN THE REORGANIZATION, PRESBYTERIAN HOMES (EIN 47-1545753), A NEWLY FORMED ILLINOIS 501(C)(3) NOT-FOR-PROFIT CORPORATION, FORMERLY NAMED PH TRANSITION NFP, BECAME THE MEMBER OF OR OBTAINED RESERVE CORPORATE POWERS OVER SIX SUBSIDIARIES WHICH TOGETHER PROVIDE RESIDENTIAL AND HEALTH CARE PROGRAMS FOR OLDER ADULTS IN ILLINOIS. THESE SUBSIDIARIES INCLUDED; PRESBYTERIAN HOMES MANAGER, LLC, PRESBYTERIAN HOMES OUTPATIENT REHABILITATION AGENCY, LLC, LAKE FOREST PLACE, LLC, THE MOORINGS OF ARLINGTON HEIGHTS, LLC, TEN TWENTY GROVE, LLC AND WESTMINSTER PLACE. PRESBYTERIAN HOMES (EIN 47-1545753) IS THE SOLE MEMBER OF BOTH WESTMINSTER PLACE AND GENEVA FOUNDATION OF PRESBYTERIAN HOMES.

Schedule N (Form 990 or 990-EZ) (2015)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2015

Open to Public
Inspection

Name of the organization

WESTMINSTER PLACE

Employer identification number

36-2167832

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 1	THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE CHAIR, THE VICE CHAIR, THE SECRETARY, THE TREASURER, AND SUCH ADDITIONAL MEMBERS OF THE BOARD AS FROM TIME TO TIME MAY BE DETERMINED BY THE BOARD OF DIRECTORS. THE PRESIDENT/CEO SHALL BE A NON-VOTING ATTENDEE AT ALL MEETINGS OF THE COMMITTEE. THE EXECUTIVE COMMITTEE SHALL HAVE AND EXERCISE THE AUTHORITY OF THE BOARD OF DIRECTORS IN EMERGENCIES WHEN CONVENING THE FULL BOARD IS NOT PRACTICABLE AND SHALL REPORT ITS ACTIONS TO THE BOARD AT THE EARLIEST OPPORTUNITY.
FORM 990, PART VI, SECTION A, LINE 4	ON DECEMBER 1, 2015, THE ENTITY FORMERLY KNOWN AS PRESBYTERIAN HOMES (EIN 36-2167832), AN ILLINOIS 501(C)(3) NOT-FOR-PROFIT CORPORATION, WAS RENAMED WESTMINSTER PLACE AS PART OF A SIGNIFICANT CORPORATE REORGANIZATION. IN THE REORGANIZATION, PRESBYTERIAN HOMES (EIN 47-1545753), A NEWLY FORMED ILLINOIS 501(C)(3) NOT-FOR-PROFIT CORPORATION, FORMERLY NAMED PH TRANSITION NFP, BECAME THE MEMBER OF OR OBTAINED RESERVE CORPORATE POWERS OVER SIX SUBSIDIARIES WHICH TOGETHER PROVIDE RESIDENTIAL AND HEALTH CARE PROGRAMS FOR OLDER ADULTS IN ILLINOIS. THESE SUBSIDIARIES INCLUDED; PRESBYTERIAN HOMES MANAGER, LLC, PRESBYTERIAN HOMES OUTPATIENT REHABILITATION AGENCY, LLC, LAKE FOREST PLACE, LLC, THE MOORINGS OF ARLINGTON HEIGHTS, LLC, TEN TWENTY GROVE, LLC AND WESTMINSTER PLACE. PRESBYTERIAN HOMES (EIN 47-1545753) IS NOW THE SOLE MEMBER OF BOTH WESTMINSTER PLACE AND GENEVA FOUNDATION OF PRESBYTERIAN HOMES.
FORM 990, PART VI, SECTION A, LINE 6	THE SOLE CORPORATE MEMBER OF WESTMINSTER PLACE IS PRESBYTERIAN HOMES (EIN 47-1545753)
FORM 990, PART VI, SECTION A, LINE 7A	ARTICLE I, SECTION 4 OF THE BYLAWS INDICATES THAT THE MEMBER (PRESBYTERIAN HOMES) SHALL BE ENTILED TO ONE VOTE ON EACH MATTER SUBMITTED TO A VOTE OF THE MEMBER. ARTICLE III, SECTION 1 OF THE BYLAWS INDICATES THAT THE NUMBER OF DIRECTORS MAY BE DECREASED TO NOT FEWER THAN THREE (3) OR INCREASED TO ANY NUMBER FROM TIME TO TIME BY THE MEMBER (PRESBYTERIAN HOMES), IN A WRITING SIGNED BY THE MEMBER (PRESBYTERIAN HOMES).
FORM 990, PART VI, SECTION B, LINE 11	THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM, AND IS 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, SECTION B, LINE 12C	WESTMINSTER PLACE EMPLOY MULTIPLE PRACTICES TO ENSURE SENIOR STAFF AND MEMBERS OF THE BOARD OF DIRECTORS FOLLOW BEST GOVERNANCE PRACTICES. AN EXTENSIVE CONFLICTS OF INTEREST POLICY WAS ADOPTED IN APRIL 2001, REVISED IN APRIL 2004 AND FURTHER REVISED IN 2011. ALL DIRECTORS AND SENIOR STAFF ARE REQUIRED TO FILE AN ANNUAL STATEMENT RELATED TO CONFLICTS OF INTEREST. IN ACCORDANCE WITH WESTMINSTER PLACE'S ACCREDITATION BY THE COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES-CONTINUING CARE ACCREDITATION COMMISSION (CARF-CCAC), A CODE OF ETHICS WAS ADOPTED IN APRIL 2007 AND ALL DIRECTORS ARE REQUIRED TO FILE AN ANNUAL STATEMENT CONFIRMING THEIR ACCEPTANCE OF THE CODE. FINALLY, WESTMINSTER PLACE ADMINISTERS THE IRS RELATIONSHIP SURVEY TO ALL DIRECTORS AND KEY EMPLOYEES ANNUALLY.
FORM 990, PART VI, SECTION B, LINE 15	THE GOVERNANCE COMMITTEE OF WESTMINSTER PLACE IS RESPONSIBLE FOR ALL COMPENSATION AND BENEFIT MATTERS FOR SENIOR MANAGEMENT AND KEY EMPLOYEES. WESTMINSTER PLACE 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 GOVERNANCE 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 ORGANIZATIIN'S STAFF AND/OR THE BOARD OF DIRECTORS PREPARES PERFORMANCE REVIEWS FOR ALL SENIOR MANAGERS AND KEY EMPLOYEES AND MAKES A RECOMMENDATION TO THE GOVERNANCE COMMITTEE REGARDING COMPENSATION, INCENTIVES AND BENEFITS ADJUSTMENTS. THE GOVERNANCE 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 GOVERNANCE 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 GOVERNANCE COMMITTEE PROCEEDINGS ARE CONTEMPORANEOUSLY DOCUMENTED AND MINUTES ARE MAINTAINED AND ON FILE AT THE CORPORATE OFFICE.
FORM 990, PART VI, SECTION C, LINE 19	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 HOMES, 3200 GRANT STREET, EVANSTON, IL 60201. THE FINANCIAL STATEMENTS ARE AVAILABLE THROUGH THE ILLINOIS ATTORNEY GENERAL'S OFFICE.
FORM 990, PART VII	MR. TODD F. SWORTZEL, CHIEF EXCECUTIVE OFFICER ASSIGNS 60 PERCENT OF HIS TIME TO WESTMINSTER PLACE AND PRESBYTERIAN HOMES, AND 40 PERCENT OF HIS TIME TO THE GENEVA FOUNDATION. THE CFO ASSIGNS 6.2 PERCENT OF HIS TIME TO THE GENEVA FOUNDATION OF PRESBYTERIAN HOMES.
FORM 990, PART XI, LINE 9:	CHANGE IN MARKET VALUE OF INTEREST RATE SWAPS 342,958. NET ASSETS TRANSFERRED TO AFFILIATES UPON CORPORATE REORGANIZATION -28,449,124. NET ASSETS TRANSFERRED TO AFFILIATES -18,174,000. CHANGE IN PENSION LIABILITY 1,297,502. CHANGES IN NET ASSETS OF THE GENEVA FOUNDATION OF PRESBYTERIAN HOMES -9,202,042. INTEREST IN NET ASSETS OF GENEVA FOUNDATION TRANSFERED UPON REORGANIZATION -140,821,848.
FORM 990, PART XII, LINE 2C:	THERE HAS BEEN NO CHANGE TO THE PROCESS FROM THE CURRENT YEAR. ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT REVIEW AND SELECTION OF THE INDEPENDENT ACCOUNTING ENGAGEMENT TEAM.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2015

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBullet

Attach to Form 990.
MediumBullet

Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2015

Open to Public Inspection

Name of the organization

WESTMINSTER PLACE

Employer identification number

36-2167832

Part I

Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33.

(a) Name, address, and EIN (if applicable) of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity

Part II

Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1)GENEVA FOUNDATION OF PRESBYTERIAN HOMES 3200 GRANT STREET EVANSTON,IL60201 71-0945228	SUPPORTING ORGANIZATION	IL	501(C)(3)	LINE 11A, I	PRESBYTERIAN HOMES	Yes
(2)PRESBYTERIAN HOMES 3200 GRANT STREET EVANSTON,IL60201 47-1545753	CONTINUING CARE RETIREMENT COMMUNITY	IL	501(C)(3)	LINE 9	N/A		No

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) 2015

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	Yes	No

Schedule R (Form 990) 2015

Page 3

Part V

Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................

b Gift, grant, or capital contribution to related organization(s) ............................

c Gift, grant, or capital contribution from related organization(s) ............................

Yes

d Loans or loan guarantees to or for related organization(s) ............................

e Loans or loan guarantees by related organization(s) ............................

f Dividends from related organization(s) ............................

g Sale of assets to related organization(s) ............................

h Purchase of assets from related organization(s) ............................

i Exchange of assets with related organization(s) ............................

j Lease of facilities, equipment, or other assets to related organization(s) .......................

k Lease of facilities, equipment, or other assets from related organization(s) ......................

l Performance of services or membership or fundraising solicitations for related organization(s) .....................

m Performance of services or membership or fundraising solicitations by related organization(s) .................

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................

Yes

o Sharing of paid employees with related organization(s) ............................

Yes

p Reimbursement paid to related organization(s) for expenses ............................

q Reimbursement paid by related organization(s) for expenses ............................

r Other transfer of cash or property to related organization(s) ............................

Yes

s Other transfer of cash or property from related organization(s) ............................

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved
(1) GENEVA FOUNDATION	C	4,705,951	CASH RECEIVED
(2) GENEVA FOUNDATION	O	253,889	CASH RECEIVED
(3) GENEVA FOUNDATION	N	133,848	CASH RECEIVED

Schedule R (Form 990) 2015

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) Are all partners section 501(c)(3) organizations?		(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No

Schedule R (Form 990) 2015

Page 5

Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R (see instructions).

Return Reference	Explanation
FORM 990, SCHEDULE R, PART II	THE GENEVA FOUNDATION OF PRESBYTERIAN HOMES WAS CONSIDERED TO BE A CONTROLLED ENTITY OF WESTMINSTER PLACE UP UNTIL DECEMBER 1, 2015 WHEN A CORPORATE REORGANIZATION OCCURED. AS OF DECEMBER 1, 2015 GENEVA FOUNDATION OF PRESBYTERIAN HOMES IS A CONTROLLED ENTITY OF PRESBYTERIAN HOMES.

Schedule R (Form 990) 2015

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: PRESBYTERIAN HOMES, A FAITH BASED NOT FOR PROFIT, CREATES VIBRANT COMMUNITIES FOR OLDER ADULTS THAT INSPIRE WELLNESS, INDEPENDENCE, JOY AND SECURITY - ENRICHING THE LIVES OF RESIDENTS AND THEIR FAMILIES.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	15
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	15
5	Total number of individuals employed in calendar year 2015 (Part V, line 2a) ......	5	1,478
6	Total number of volunteers (estimate if necessary) .............	6	472
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	9,147,804	7,809,514
9	Program service revenue (Part VIII, line 2g) .........	101,381,160	85,090,478
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	2,722,721	12,577,115
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	1,267,080	245,009
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	114,518,765	105,722,116
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	52,346,336	43,144,221
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	57,113,220	46,053,192
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	109,459,556	89,197,413
19	Revenue less expenses. Subtract line 18 from line 12.......	5,059,209	16,524,703
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	568,106,172	99,602,581
21	Total liabilities (Part X, line 26).............	383,767,794	95,212,990
22	Net assets or fund balances. Subtract line 21 from line 20.....	184,338,378	4,389,591

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 40,087,253 including grants of $ ) (Revenue $ 45,817,397 )
	WESTMINSTER PLACE IS A NOT-FOR PROFIT INDEPENDENT LIVING, CONTINUING CARE RETIREMENT COMMUNITY, FORMERLY KNOWN AS PRESBYTERIAN HOMES. ON DECEMBER 1, 2015, THE ENTITY FORMERLY KNOWN AS PRESBYTERIAN HOMES WAS RENAMED WESTMINSTER PLACE AS PART OF A SIGNIFICANT CORPORATE REORGANIZATION. WESTMINSTER PLACE CURRENTLY SERVES 277 INDEPENDENT LIVING RESIDENTS AND 81 ASSISTED LIVING RESIDENTS. THE HIGHLANDS AT KING HOME ("KING HOME"), OWNED BY WESTMINSTER PLACE, PROVIDES ASSISTED LIVING TO OLDER ADULTS WHO NEED ASSISTANCE WITH PERSONAL CARE AND DAILY ACTIVITIES. KING HOME CURRENTLY SERVES 42 ASSISTED LIVING RESIDENTS.

4b	(Code: ) (Expenses $ 32,756,288 including grants of $ ) (Revenue $ 37,912,112 )
	WESTMINSTER PLACE HEALTH CARE CENTERS PROVIDE INTERMEDIATE AND SKILLED NURSING FOR BOTH SHORT AND LONG TERM STAYS. RESPITE, REHABILITATION, AND PROGRAMS TO CARE FOR THOSE WITH ALZHEIMER'S DISEASE AND OTHER COGNITIVE IMPAIRMENTS ARE ALSO AVAILABLE. THE HEALTH CARE CENTERS ARE CURRENTLY SERVING A TOTAL OF 148 RESIDENTS.

4c	(Code: ) (Expenses $ 786,220 including grants of $ ) (Revenue $ 411,611 )
	NEIGHBORHOOD HOMES PROGRAM SERVICE AT-RISK OLDER ADULTS ON LIMITED INCOME ON THE NORTH AND NORTHWEST SIDES OF CHICAGO. MULVEY PLACE, CROWDER PLACE AND DEVON PLACE OFFER AN AFFORDABLE ALTERNATIVE TO LIVING IN PUBLIC HOUSING PROJECTS. THE PROGRAM SERVED 106 RESIDENTS BEFORE IT WAS SOLD DURING THE YEAR ENDED MARCH 31, 2016.

	(Code: ) (Expenses $ including grants of $ ) (Revenue $ 949,358 )
	REVENUE IS RELATED TO INCOME FROM PARKING/GARAGE/TRANSPORTATION, GUEST ROOM RENTAL AND OTHER INCOME.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ 949,358 )
4e	Total program service expenses73,629,761

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	3,623,592	0	302,624

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d	7,809,514
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f

g	Noncash contributions included in lines 1a-1f:$
h Total.Add lines 1a-1f.......		7,809,514

		Business Code
2a	HEALTH CARE FEES	621990	37,912,112	37,912,112
b	INDEPENDENT LIVING FEES	623990	23,534,680	23,534,680
c	ASSISTED LIVING FEES	623990	11,767,398	11,767,398
d	DEFERRED ENTRANCE FEE INCOME	900099	10,926,930	10,926,930
e	OTHER	900099	590,512	590,512
f	All other program service revenue.			358,846	358,846
g Total.Add lines 2a–2f.....			85,090,478

3 Investment income (including dividends, interest, and othersimilar amounts) ..........			1,551,745			1,551,745
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents		93,103
b	Less: rental expenses		0
c	Rental income or (loss)		93,103
d	Net rental income or (loss)......			93,103			93,103
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory		19,003,801
b	Less: cost or other basis and sales expenses		7,978,431
c	Gain or (loss)		11,025,370
d	Net gain or (loss).....			11,025,370			11,025,370
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
	a		603,525
b	Less: cost of goods sold ..b		576,619
c	Net income or (loss) from sales of inventory..			26,906			26,906
Business Code			Miscellaneous Revenue
11a	MANAGEMENT FEES		561000	125,000			125,000
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			125,000
12	Total revenue. See Instructions......			105,722,116	85,090,478	0	12,822,124

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21
2	Grants and other assistance to individuals in the United States. See Part IV, line 22
3	Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16
4	Benefits paid to or for members
5	Compensation of current officers, directors, trustees, and key employees ....	2,080,242	227,720	1,852,522
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....
7	Other salaries and wages	32,368,690	28,721,905	3,646,785
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	1,498,678	1,155,957	342,721
9	Other employee benefits .......	4,741,194	4,224,093	517,101
10	Payroll taxes ...........	2,455,417	2,132,237	323,180
11	Fees for services (non-employees):
a	Management ......	8,418,654	7,296,625	1,122,029
b	Legal .........	893,310		893,310
c	Accounting ...........	50,831		50,831
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	4,975,752	3,955,160	1,020,592
12	Advertising and promotion ....	1,239,487	5,350	1,234,137
13	Office expenses .......	165,668	66,270	99,398
14	Information technology ......	450,616	5,299	445,317
15	Royalties ..
16	Occupancy ...........
17	Travel ............	20,868	1,656	19,212
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........	2,448,743	2,448,743
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	14,497,731	14,470,792	26,939
23	Insurance ...	770,808	213,892	556,916
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	UTILITIES AND TELEPHONE	3,396,229	3,157,781	238,448
b	DRUGS & MED SUPPLIES	2,767,996	2,764,466	3,530
c	ENVIRONMENTAL SERVICES	1,945,923	1,942,663	3,260
d	EXTRAORDINARY ITEM-DB P	1,041,761	0	1,041,761
e	All other expenses	2,968,815	839,152	2,129,663
25	Total functional expenses. Add lines 1 through 24e	89,197,413	73,629,761	15,567,652	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			10,694,283	1	1,571,816
2	Savings and temporary cash investments .........			1,825,011	2	1,212,218
3	Pledges and grants receivable, net ......			0	3	0
4	Accounts receivable, net .............			3,795,604	4	1,577,079
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L
				0	5	0
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
				0	6	0
7	Notes and loans receivable, net ....			0	7	0
8	Inventories for sale or use ........			0	8	0
9	Prepaid expenses and deferred charges ......			1,115,387	9	461,930
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	185,380,477
b	Less: accumulated depreciation	10b	102,979,566	270,385,851	10c	82,400,911
11	Investments—publicly traded securities .			123,540,163	11	10,951,439
12	Investments—other securities. See Part IV, line 11 .....			0	12	0
13	Investments—program-related. See Part IV, line 11 ..			0	13	0
14	Intangible assets ...............			0	14	0
15	Other assets. See Part IV, line 11 ...........			156,749,873	15	1,427,188
16	Total assets. Add lines 1 through 15 (must equal line 34)...			568,106,172	16	99,602,581

17	Accounts payable and accrued expenses .....	13,445,774	17	5,057,613
18	Grants payable ...	0	18	0
19	Deferred revenue .........	104,650,019	19	30,436,303
20	Tax-exempt bond liabilities .........	108,350,000	20	14,000,000
21	Escrow or custodial account liability. Complete Part IV of Schedule D	0	21	0
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..	0	22	0
23	Secured mortgages and notes payable to unrelated third parties ..	0	23	0
24	Unsecured notes and loans payable to unrelated third parties ..	0	24	0
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D	157,322,001	25	45,719,074
26	Total liabilities. Add lines 17 through 25..	383,767,794	26	95,212,990

	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets	91,928,496	27	4,389,591
28	Temporarily restricted net assets ...........	46,462,382	28	0
29	Permanently restricted net assets	45,947,500	29	0
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds .....		30
31	Paid-in or capital surplus, or land, building or equipment fund ...		31
32	Retained earnings, endowment, accumulated income, or other funds		32
33	Total net assets or fund balances ...........	184,338,378	33	4,389,591
34	Total liabilities and net assets/fund balances ........	568,106,172	34	99,602,581