TY 2020 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) WILLIAM H JAMES JR...................................................................... CHIEF EXECUTIVE OFFICER	40.00 .................		X		284,122	49,307
(2) JAN D EATON...................................................................... DIR. MARKETING/RESIDENT SVCS	40.00 .................			X	179,783	33,985
(3) MARTIN J CONLEY III...................................................................... CHIEF FINANCIAL OFFICER	40.00 .................		X		169,939	30,619
(4) DOUGLAS SHARP...................................................................... DIRECTOR OF FACILITIES	40.00 .................			X	124,171	41,628
(5) DIANNE TISDALE...................................................................... DIRECTOR OF HUMAN RESOURCE	40.00 .................			X	118,768	30,471
(6) ANN E NUNN...................................................................... HEALTH SVCS. ADMINISTRATOR	40.00 .................			X	135,937	11,592
(7) JULIE SIMO...................................................................... CONTROLLER	40.00 .................			X	113,949	20,334
(8) CHRISTOPHER J FLYNN...................................................................... CHAIR	1.00 .................	X	X		0	0
(9) GEORGE FOOTE...................................................................... VICE CHAIR	1.00 .................	X	X		0	0
(10) SUSAN PETERS...................................................................... SECRETARY	1.00 .................	X	X		0	0
(11) J RODERICK FALBY JR...................................................................... ASST. SECRETARY	1.00 .................	X	X		0	0
(12) CARL JOHNSON...................................................................... TREASURER	1.00 .................	X	X		0	0
(13) CHRISTOPHER BROWN...................................................................... TRUSTEE	1.00 .................	X			0	0
(14) ANNE PEIRCE...................................................................... TRUSTEE	1.00 .................	X			0	0
(15) RICHARD HANCE...................................................................... TRUSTEE	1.00 .................	X			0	0
(16) DEBORAH ROODY...................................................................... TRUSTEE	1.00 .................	X			0	0
(17) JOHN H MORISON III...................................................................... TRUSTEE	1.00 .................	X			0	0

(A) Name and business address	(B) Description of services	(C) Compensation
HUTTER CONSTRUCTION CORPORATION 810 TURNPIKE RD NEW IPSWICH,NH03071	CONSTRUCTION SERVICES	10,704,371
UNIDINE LIFESTYLES LLC PO BOX 102289 ATLANTA,GA303682289	DINING SERVICES MANAGEMENT	542,620
PRECISION TEMPERATURE CONTROL INC 24 SAW MILL DR JAFFREY,NH03452	CONSTRUCTION SERVICES	233,627
PRO-STOCK 70 JAFFREY RD PETERBOROUGH,NH03458	CONSTRUCTION SERVICES	180,897
HUNTER NORTH ASSOCIATES PO BOX 56346 ATLANTA,GA30343	SECURITY SERVICES	175,273
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 8

- 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.
right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2020

Open to Public
Inspection

Name of the organization

PETERBOROUGH RETIREMENT COMMUNITY AT
UPLAND FARM INC

Employer identification number

02-0446675

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 12, 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 agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

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 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

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) 2020

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 failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2016	(b) 2017	(c) 2018	(d) 2019	(e) 2020	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..
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) 2016	(b) 2017	(c) 2018	(d) 2019	(e) 2020	(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 5 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 2020 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2019 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2020. 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—2019. 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—2020. 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—2019. 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) 2020

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 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) 2016	(b) 2017	(c) 2018	(d) 2019	(e) 2020	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .	40,637	32,009	55,537	110,756	904,446	1,143,385
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	18,274,091	18,847,158	19,328,355	20,543,406	22,925,456	99,918,466
3	Gross receipts from activities that are not an unrelated trade or business under section 513 .....
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	18,314,728	18,879,167	19,383,892	20,654,162	23,829,902	101,061,851
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons						0
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..						0
8	Public support. (Subtract line 7c from line 6.)						101,061,851

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2016	(b) 2017	(c) 2018	(d) 2019	(e) 2020	(f) Total
9	Amounts from line 6...	18,314,728	18,879,167	19,383,892	20,654,162	23,829,902	101,061,851
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..	390,114	442,023	576,879	692,760	540,811	2,642,587
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c	Add lines 10a and 10b.	390,114	442,023	576,879	692,760	540,811	2,642,587
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.) ..	290,740	260,582	291,587	274,357	195,273	1,312,539
13	Total support. (Add lines 9, 10c, 11, and 12.)..	18,995,582	19,581,772	20,252,358	21,621,279	24,565,986	105,016,977

First 5 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 2020 (line 8, column (f) divided by line 13, column (f)) .........

96.230 %

Public support percentage from 2019 Schedule A, Part III, line 15 ...............

95.850 %

Section D. Computation of Investment Income Percentage

Investment income percentage for 2020 (line 10c, column (f) divided by line 13, column (f)) ......

2.520 %

Investment income percentage from 2019 Schedule A, Part III, line 17 .............

2.510 %

19a

331/3% support tests—2020. 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—2019. 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) 2020

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, 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 lines 3b and 3c 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 box 12a or 12b in Part I, answer lines 4b and 4c 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 lines 5b and 5c 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) 2020

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 lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described in 11a above?

11b

A 35% controlled entity of a person described in line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, 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 line 2 above, 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 lines 2a and 2b 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 line 2a, above 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 lines 3a and 3b 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?If "Yes" or "No", 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) 2020

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 (explain in Part VI). 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 0.015 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 0.035	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) 2020

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	1
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity	2
3 Administrative expenses paid to accomplish exempt purposes of supported organizations	3
4 Amounts paid to acquire exempt-use assets	4
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI)	5
6 Other distributions (describe in Part VI). See instructions	6
7Total annual distributions. Add lines 1 through 6.	7
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions	8
9 Distributable amount for 2020 from Section C, line 6	9
10 Line 8 amount divided by Line 9 amount	10

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2020	(iii) Distributable Amount for 2020
1 Distributable amount for 2020 from Section C, line 6
2 Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2020:
a From 2015.......
b From 2016.......
c From 2017.......
d From 2018.......
e From 2019.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2020 distributable amount
i Carryover from 2015 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2020 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2020 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2020, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2020. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2021. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2016.....
b Excess from 2017.....
c Excess from 2018.....
d Excess from 2019.....
e Excess from 2020.....

Schedule A (Form 990 or 990-EZ) (2020)

Schedule A (Form 990 or 990-EZ) 2020

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:	BEAUTY SHOP REVENUE - 2016 AMOUNT: $ 13,801. COUNTRY STORE REVENUE - 2016 AMOUNT: $ 7,983. 2017 AMOUNT: $ 7,504. 2018 AMOUNT: $ 7,059. 2019 AMOUNT: $ 8,880. 2020 AMOUNT: $ 4,862. COVERED PARKING - 2016 AMOUNT: $ 24,115. 2017 AMOUNT: $ 29,865. 2018 AMOUNT: $ 29,503. 2019 AMOUNT: $ 22,585. 2020 AMOUNT: $ 27,188. GUEST MEAL REVENUE - 2016 AMOUNT: $ 79,386. 2017 AMOUNT: $ 87,215. 2018 AMOUNT: $ 100,501. 2019 AMOUNT: $ 90,921. 2020 AMOUNT: $ 44,225. GUEST ROOM RENTAL - 2016 AMOUNT: $ 47,307. 2017 AMOUNT: $ 51,531. 2018 AMOUNT: $ 50,411. 2019 AMOUNT: $ 54,759. 2020 AMOUNT: $ 9,384. HOUSEKEEPING AND MAINTANENCE - 2016 AMOUNT: $ 26,821. 2017 AMOUNT: $ 14,565. 2018 AMOUNT: $ 16,429. 2019 AMOUNT: $ 19,547. 2020 AMOUNT: $ 11,605. MEMBER FUNCTIONS - 2016 AMOUNT: $ 29,987. 2017 AMOUNT: $ 26,788. 2018 AMOUNT: $ 32,713. 2019 AMOUNT: $ 43,426. 2020 AMOUNT: $ 24,676. MISCELLANEOUS REVENUE - 2016 AMOUNT: $ 3,477. 2017 AMOUNT: $ 2,605. 2018 AMOUNT: $ 2,822. 2019 AMOUNT: $ 3,085. 2020 AMOUNT: $ 3,310. NURSING SERVICES - 2016 AMOUNT: $ 57,863. 2017 AMOUNT: $ 40,509. 2018 AMOUNT: $ 52,149. 2019 AMOUNT: $ 31,154. 2020 AMOUNT: $ 70,023.

Return Reference

Explanation

SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:

BEAUTY SHOP REVENUE - 2016 AMOUNT: $ 13,801. COUNTRY STORE REVENUE - 2016 AMOUNT: $ 7,983. 2017 AMOUNT: $ 7,504. 2018 AMOUNT: $ 7,059. 2019 AMOUNT: $ 8,880. 2020 AMOUNT: $ 4,862. COVERED PARKING - 2016 AMOUNT: $ 24,115. 2017 AMOUNT: $ 29,865. 2018 AMOUNT: $ 29,503. 2019 AMOUNT: $ 22,585. 2020 AMOUNT: $ 27,188. GUEST MEAL REVENUE - 2016 AMOUNT: $ 79,386. 2017 AMOUNT: $ 87,215. 2018 AMOUNT: $ 100,501. 2019 AMOUNT: $ 90,921. 2020 AMOUNT: $ 44,225. GUEST ROOM RENTAL - 2016 AMOUNT: $ 47,307. 2017 AMOUNT: $ 51,531. 2018 AMOUNT: $ 50,411. 2019 AMOUNT: $ 54,759. 2020 AMOUNT: $ 9,384. HOUSEKEEPING AND MAINTANENCE - 2016 AMOUNT: $ 26,821. 2017 AMOUNT: $ 14,565. 2018 AMOUNT: $ 16,429. 2019 AMOUNT: $ 19,547. 2020 AMOUNT: $ 11,605. MEMBER FUNCTIONS - 2016 AMOUNT: $ 29,987. 2017 AMOUNT: $ 26,788. 2018 AMOUNT: $ 32,713. 2019 AMOUNT: $ 43,426. 2020 AMOUNT: $ 24,676. MISCELLANEOUS REVENUE - 2016 AMOUNT: $ 3,477. 2017 AMOUNT: $ 2,605. 2018 AMOUNT: $ 2,822. 2019 AMOUNT: $ 3,085. 2020 AMOUNT: $ 3,310. NURSING SERVICES - 2016 AMOUNT: $ 57,863. 2017 AMOUNT: $ 40,509. 2018 AMOUNT: $ 52,149. 2019 AMOUNT: $ 31,154. 2020 AMOUNT: $ 70,023.

Schedule A (Form 990 or 990-EZ) 2020

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.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2020

Name of the organization

PETERBOROUGH RETIREMENT COMMUNITY AT
UPLAND FARM INC

Employer identification number

02-0446675

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. Don't 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 isn't covered by the General Rule and/or the Special Rules doesn't 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 doesn't 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) (2020)

Schedule B (Form 990, 990-EZ, or 990-PF) (2020) Page 2

Name of organization PETERBOROUGH RETIREMENT COMMUNITY AT UPLAND FARM INC

Part I Contributors	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) (2020)

Schedule B (Form 990, 990-EZ, or 990-PF) (2020)

Page 3

Name of organization PETERBOROUGH RETIREMENT COMMUNITY AT UPLAND FARM INC		Employer identification number 02-0446675

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) (2020)

Schedule B (Form 990, 990-EZ, or 990-PF) (2020)

Page 4


Name of organization PETERBOROUGH RETIREMENT COMMUNITY AT UPLAND FARM INC			Employer identification number 02-0446675
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) (2020)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE C
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527

SchCMd Bullet

Complete if the organization is described below. SchCMd Bullet

Attach to Form 990 or Form 990-EZ.
SchCMd Bullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2020

Open to Public
Inspection

If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet

Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet

Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet

Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet

Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet

Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet

Section 501(c)(4), (5), or (6) organizations: Complete Part III.

Name of the organization

PETERBOROUGH RETIREMENT COMMUNITY AT
UPLAND FARM INC

Employer identification number

02-0446675

Part I-A

Complete if the organization is exempt under section 501(c) or is a section 527 organization.

Provide a description of the organization’s direct and indirect political campaign activities in Part IV (see instructions for definition of “political campaign activities")

Political campaign activity expenditures (see instructions) .................................................................... SchCMd Bullet

Volunteer hours for political campaign activities (see instructions) ..................................................................

Part I-B

Complete if the organization is exempt under section 501(c)(3).

Enter the amount of any excise tax incurred by the organization under section 4955 ................................ SchCMd Bullet

Enter the amount of any excise tax incurred by organization managers under section 4955 ....................... SchCMd Bullet

If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................

Yes No

Was a correction made? ......................................................................................................................

Yes No

If "Yes," describe in Part IV.

Part I-C

Complete if the organization is exempt under section 501(c), except section 501(c)(3).

Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... SchCMd Bullet

Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................ SchCMd Bullet

Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b........... SchCMd Bullet

Did the filing organization file Form 1120-POL for this year? ...................................................................

Yes No

Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.

(a) Name	(b) Address	(c) EIN	(d) Amount paid from filing organization's funds. If none, enter -0-.	(e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6

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

Cat. No. 50084S

Schedule C (Form 990 or 990-EZ) 2020

Page 2

Part II-A

Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).

A Check SchCMd Bullet

if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures).
B Check SchCMd Bullet

if the filing organization checked box A and "limited control" provisions apply.

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(b) Affiliated group totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................
b	Total lobbying expenditures to influence a legislative body (direct lobbying) ........................
c	Total lobbying expenditures (add lines 1a and 1b) ............................................................
d	Other exempt purpose expenditures ...............................................................................
e	Total exempt purpose expenditures (add lines 1c and 1d) ..................................................
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.
	If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
	Not over $500,00020% of the amount on line 1e.
	Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
	Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
	Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
	Over $17,000,000$1,000,000.

g	Grassroots nontaxable amount (enter 25% of line 1f) .................................................
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................
j	If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? ...................................................................................................................	Yes No

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2017	(b) 2018	(c) 2019	(d) 2020	(e) Total

2a	Lobbying nontaxable amount

b	Lobbying ceiling amount (150% of line 2a, column(e))

c	Total lobbying expenditures

d	Grassroots nontaxable amount

e	Grassroots ceiling amount (150% of line 2d, column (e))

f	Grassroots lobbying expenditures

Schedule C (Form 990 or 990-EZ) 2020

Page 3

Part II-B

Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).

For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.

(a)

Yes|No

(b)

Amount

During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:

Volunteers? ...........................................................................................................

Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........

Media advertisements? ...................................................................................................

Mailings to members, legislators, or the public? .............................................................................

Publications, or published or broadcast statements? ...........................................................

Grants to other organizations for lobbying purposes? ..........................................................

Direct contact with legislators, their staffs, government officials, or a legislative body? .......................

Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................

Other activities? ...................................................................................................................

Yes

482

Total. Add lines 1c through 1i ....................................................................................................

482

Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....

If "Yes," enter the amount of any tax incurred under section 4912 ...........................................

If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................

If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................

Part III-A

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).

Yes

Were substantially all (90% or more) dues received nondeductible by members? ...............................................

Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................

Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................

Part III-B

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."

Dues, assessments and similar amounts from members ......................................................................

Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).

Current year .............................................................................................................................

Carryover from last year ............................................................................................................

Total ...........................................................................................................................................

Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .

If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................

Taxable amount of lobbying and political expenditures (see instructions) .........................................

Part IV

Supplemental Information

Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.

Return Reference	Explanation
PART II-B, LINE 1:	RIVERMEAD IS A MEMBER OF THE LEADINGAGE MAINE AND NEW HAMPSHIRE AND THE LEADINGAGE NATIONAL ASSOCIATIONS. A PORTION OF THE DUES PAID TO THESE ORGANIZATIONS ARE AVAILABLE FOR LOBBYING EXPENDITURES ON BEHALF OF RIVERMEAD TO FURTHER OUR EXEMPT PURPOSE. RIVERMEAD DOES NOT DIRECTLY PERFORM ANY LOBBYING ACTIVITIES.

Schedule C (Form 990 or 990EZ) 2020

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.
SchDMd Bullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2020

Open to Public Inspection

Name of the organization

PETERBOROUGH RETIREMENT COMMUNITY AT
UPLAND FARM INC

Employer identification number

02-0446675

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 7/25/06, 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 FASB 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 FASB 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 FASB 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) 2020

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 ....	2,634,208	2,238,236	2,376,673	2,165,132	2,121,461
b	Contributions ...	25,150	109,119	55,535	33,366	26,390
c	Net investment earnings, gains, and losses	270,766	451,807	-78,561	268,856	109,414
d	Grants or scholarships ...	65,559	84,946	113,497	90,231	88,632
e	Other expenditures for facilities and programs ...		80,008	1,914	450	3,501
f	Administrative expenses ....
g	End of year balance ......	2,864,565	2,634,208	2,238,236	2,376,673	2,165,132

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

Board designated or quasi-endowment SchDMd Bullet

86.036 %

Permanent endowment SchDMd Bullet

8.875 %

Term endowment SchDMd Bullet

5.090 %

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)

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

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 .....	2,295,263		2,295,263
b	Buildings ....	91,568,881	26,703,576	64,865,305
c	Leasehold improvements
d	Equipment ....	13,100,895	7,502,235	5,598,660
e	Other .....	10,735,633	4,629,948	6,105,685
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				78,864,913

Schedule D (Form 990) 2020

Page 3

Part VII

Investments - Other 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
(B)
(C)
(D)
(E)
(F)
(G)
(H)
(I)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

Investments - Program 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

(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
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

(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
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
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	3,933,025
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) 2020

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	24,064,006
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	1,004,146
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d	-2,505,486
e	Add lines 2a through 2d .....................			2e	-1,501,340
3	Subtract line 2e from line 1..................			3	25,565,346
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	-26,198
c	Add lines 4a and 4b....................			4c	-26,198
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	25,539,148

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	27,015,262
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	1,694,580
e	Add lines 2a through 2d....................			2e	1,694,580
3	Subtract line 2e from line 1...................			3	25,320,682
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	122,992
c	Add lines 4a and 4b.....................			4c	122,992
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	25,443,674

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 IV, LINE 2B:	RIVERMEAD MAINTAINS A RESIDENT TRUST ACCOUNT FOR RESIDENTS IN ITS ASSISTED LIVING AND SKILLED NURSING TO UTILIZE FOR PERSONAL EXPENSES.
PART V, LINE 4:	RIVERMEAD MAINTAINS TEMPORARILY RESTRICTED FUNDS, WHICH HAVE BEEN CONTRIBUTED WITH DONOR SPECIFIC RESTRICTIONS THAT ARE REASONABLY EXPECTED TO BE MET IN THE NEAR TO MID-TERM. THESE RESTRICTIONS ARE OUTLINED BY THE DONOR AT THE TIME OF THE GIFT. PRINCIPAL AND EARNINGS OF THESE GIFTS ARE RESTRICTED TO THE PURPOSE OUTLINED BY THE DONOR. RIVERMEAD MAINTAINS PERMANENTLY RESTRICTED FUNDS, THE PRINCIPAL OF WHICH SHALL BE MAINTAINED IN PERPETUITY, WHILE INCOME IS AVAILABLE TO PROVIDE CHARITABLE ASSISTANCE TO RIVERMEAD RESIDENTS.
PART X, LINE 2:	RIVERMEAD ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD IS MET. MANAGEMENT DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2020 OR 2019.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	CHANGE IN FAIR VALUE OF DERIVATIVES -2,382,494. CHARITABLE ASSISTANCE TO RESIDENTS NETTED AGAINST REVENUE ON F/S -73,029. INVESTMENT FEES NETTED AGAINST REVENUE ON F/S -49,963.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	RENTAL EXPENSES -26,198.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	RENTAL EXPENSES 26,198. LOSS ON REFINANCING 1,668,382.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	CHARITABLE ASSISTANCE TO RESIDENTS NETTED AGAINST REVENUE ON F/S 73,029. INVESTMENT FEES NETTED AGAINST REVENUE ON F/S 49,963.

Schedule D (Form 990) 2020

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Schedule I
(Form 990)

Department of the Treasury
Internal Revenue Service

Grants and Other Assistance to Organizations,
Governments and Individuals in the United States

Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990.
lBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2020

Open to Public
Inspection

Name of the organization
PETERBOROUGH RETIREMENT COMMUNITY AT
UPLAND FARM INC

Employer identification number
02-0446675

Part I

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................

Yes No

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Part II

Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient

that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(c) IRC section (if applicable)	(d) Amount of cash grant	(e) Amount of non-cash assistance	(f) Method of valuation (book, FMV, appraisal, other)	(g) Description of noncash assistance	(h) Purpose of grant or assistance
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

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

Cat. No. 50055P

Schedule I (Form 990) 2020

Page 2

Part III

Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance	(b) Number of recipients	(c) Amount of cash grant	(d) Amount of noncash assistance	(e) Method of valuation (book, FMV, appraisal, other)	(f) Description of noncash assistance
(1) CHARITABLE ASSISTANCE WITH RESIDENT MONTHLY FEES	1	73,029	0	N/A	N/A
(2) EMPLOYEE EDUCATIONAL ASSISTANCE GRANTS	4	9,826	0	N/A	N/A
(2)
(3)
(4)
(5)
(6)
(7)

Part IV

Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.

Return Reference

Explanation

PART I, LINE 2:

MANAGEMENT IDENTIFIES RESIDENTS WHO MAY NEED CHARITABLE ASSISTANCE TO PAY THEIR MONTHLY FEES. ONCE IDENTIFIED, A REVIEW IS CONDUCTED OF THE RESIDENT'S FINANCES AND, IF THE RESIDENT TRULY HAS AN INABILITY TO PAY HIS OR HER MONTHLY FEE IN FULL, THEN THE REQUEST IS SENT TO THE CEO FOR APPROVAL. EMPLOYEES MAY REQUEST EDUCATIONAL ASSISTANCE UP TO CERTAIN LIMITS ESTABLISHED BY VARIOUS PROGRAMS ADMINISTERED BY RIVERMEAD. MANAGEMENT REVIEWS EACH REQUEST TO ENSURE IT IS COVERED UNDER THE PROGRAM AND THE EMPLOYEE MEETS CERTAIN ELIGIBILITY REQUIREMENTS. ONCE MANAGEMENT HAS REVIEWED AND APPROVED A REQUEST FOR EDUCATIONAL ASSISTANCE, A GRANT IS PROVIDED TO THE EMPLOYEE PER THE GUIDELINES OF THE PROGRAM.

Schedule I (Form 990) 2020

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Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
Graphic Arrow

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

Attach to Form 990.
Graphic Arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2020

Open to Public Inspection

Name of the organization

PETERBOROUGH RETIREMENT COMMUNITY AT
UPLAND FARM INC

Employer identification number

02-0446675

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 on 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 .....

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 on Line 1a? ....

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? .........

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 nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Yes

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) 2020

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)
1WILLIAM H JAMES JR CHIEF EXECUTIVE OFFICER	(i) (ii)	256,650 ------------- 0	27,270 ------------- 0	202 ------------- 0	17,100 ------------- 0	32,207 ------------- 0	333,429 ------------- 0	0 ------------- 0
2JAN D EATON DIR. MARKETING/RESIDENT SVCS	(i) (ii)	171,285 ------------- 0	8,431 ------------- 0	67 ------------- 0	11,230 ------------- 0	22,755 ------------- 0	213,768 ------------- 0	0 ------------- 0
3MARTIN J CONLEY III CHIEF FINANCIAL OFFICER	(i) (ii)	167,193 ------------- 0	2,679 ------------- 0	67 ------------- 0	10,565 ------------- 0	20,054 ------------- 0	200,558 ------------- 0	0 ------------- 0
4DOUGLAS SHARP DIRECTOR OF FACILITIES	(i) (ii)	121,425 ------------- 0	2,679 ------------- 0	67 ------------- 0	8,143 ------------- 0	33,485 ------------- 0	165,799 ------------- 0	0 ------------- 0

Schedule J (Form 990) 2020

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 7	THE MANAGEMENT BONUS IS CONTINGENT UPON MULTIPLE FACTORS INCLUDING OCCUPANCY, ACTUAL VS. BUDGETED RESULTS, RESIDENT SATISFACTION SURVEYS, STAFFING LEVELS, ETC.

Schedule J (Form 990) 2020

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Schedule K
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information on Tax-Exempt Bonds

Complete if the organization answered "Yes" to Form 990, Part Ⅵ, line 24a. Provide descriptions,
explanations, and any additional information in Part Ⅵ.
SchKMediumBullet

Attach to Form 990.
SchKMediumBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2020

Open to Public
Inspection

Name of the organization
PETERBOROUGH RETIREMENT COMMUNITY AT
UPLAND FARM INC

Employer identification number
02-0446675

Part Ⅰ

Bond Issues

(a) Issuer name		(b) Issuer EIN	(c) CUSIP #	(d) Date issued	(e) Issue price	(f) Description of purpose	(g) Defeased		(h) On behalf of issuer		(i) Pool financing
(a) Issuer name		(b) Issuer EIN	(c) CUSIP #	(d) Date issued	(e) Issue price	(f) Description of purpose	Yes	No	Yes	No	Yes	No
A	NEW HAMPSHIRE HEALTH AND EDUCATION FACILITIES AUTHORITY	02-0279866		12-28-2017	44,882,000	SEE PART VI		X		X		X

Part Ⅱ

Proceeds

	A		B		C		D
	1 Amount of bonds retired ..................	7,146,000
2 Amount of bonds legally defeased ..............
3 Total proceeds of issue ..................	37,140,927
4 Gross proceeds in reserve funds .............
5 Capitalized interest from proceeds .............	839,437
6 Proceeds in refunding escrows ...............
7 Issuance costs from proceeds ...............	28,795
8 Credit enhancement from proceeds .............
9 Working capital expenditures from proceeds .............	346,485
10 Capital expenditures from proceeds .............	25,544,210
11 Other spent proceeds .............	10,382,000
12 Other unspent proceeds .............
13 Year of substantial completion .............	2022
	Yes	No	Yes	No	Yes	No	Yes	No
14 Were the bonds issued as part of a current refunding issue of tax-exempt bonds (or, if issued prior to 2019, a current refunding issue)? ........	X
15 Were the bonds issued as part of an advance refunding issue of taxable bonds (or, if issued prior to 2019, an advance refunding issue)? ........		X
16 Has the final allocation of proceeds been made? ..........		X
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? ..................	X

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

Cat. No. 50193E

Schedule K (Form 990) 2020

Page 2

Part Ⅲ

Private Business Use

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? .............		X
2 Are there any lease arrangements that may result in private business use of bond-financed property? ...............	X
3a Are there any management or service contracts that may result in private business use of bond-financed property? .............		X
b If "Yes" to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property?
c Are there any research agreements that may result in private business use of bond-financed property? .............		X
d If "Yes" to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property?
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government ....	0.240 %
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government .........	0 %
6 Total of lines 4 and 5 .............	0.240 %
7 Does the bond issue meet the private security or payment test? ...		X
8a Has there been a sale or disposition of any of the bond-financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?.............		X
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of. ..
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? .............
9 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under Regulations sections 1.141-12 and 1.145-2? ........	X

Part Ⅳ

Arbitrage

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Has the issuer filed Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate? ...		X
2 If "No" to line 1, did the following apply? ....
a Rebate not due yet? .......	X
b Exception to rebate? ........		X
c No rebate due? .........		X
If "Yes" to line 2c, provide in Part Ⅵ the date the rebate computation was performed ......
3 Is the bond issue a variable rate issue? .....	X

Schedule K (Form 990) 2020

Page 3

Part Ⅳ

Arbitrage (Continued)

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
4a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?		X
b Name of provider ..........
c Term of hedge .........
d Was the hedge superintegrated? ......
e Was the hedge terminated? ........
5a Were gross proceeds invested in a guaranteed investment contract (GIC)?		X
b Name of provider ..........
c Term of GIC .........
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? ........
6 Were any gross proceeds invested beyond an available temporary period?		X
7 Has the organization established written procedures to monitor the requirements of section 148? ...	X

Part Ⅴ

Procedures To Undertake Corrective Action

---------------------------------------------------------------------------------------------------------------	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations?	X

Part Ⅵ

Supplemental Information. Provide additional information for responses to questions on Schedule K. (See instructions).

Return Reference	Explanation
SCHEDULE K, PART I, BOND ISSUES:	(A) ISSUER NAME: NEW HAMPSHIRE HEALTH AND EDUCATON FACILITIES AUTHORITY (A) DESCRIPTION OF PURPOSES: EXPANSION & RENOVATION OF COMMUNITY & REFUNDING OF SERIES 2013 BONDS
SCHEDULE K, PART II, BOND PROCEEDS:	TOTAL PROCEEDS REPORTED IN PART I, COLUMN (E) FOR THE 2017 BONDS IS THE TOTAL ISSUE PRICE. THE PROCEEDS REPORTED IN PART II, LINE 3 REPRESENT THE AMOUNT DRAWN DOWN AS OF 12/31/20.

Schedule K (Form 990) 2020

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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

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2020

Open to Public
Inspection

Name of the organization

PETERBOROUGH RETIREMENT COMMUNITY AT
UPLAND FARM INC

Employer identification number

02-0446675

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 4	THE BOARD OF DIRECTORS REVIEWED AND APPROVED ON OCTOBER 22, 2020 THE AMENDMENT AND RESTATEMENT OF THE ORGANIZATION'S BYLAWS IN THEIR ENTIRETY. THE AMENDED AND RESTATED BYLAWS GENERALLY UPDATED AND EXPANDED PROVISIONS FOR CURRENT TRADE NAME, BOARD PROTOCOLS, COMMITTEES, STATUTORY REFERENCES, AND CONSISTENCY. HIGHLIGHTS OF SPECIFIC CHANGES INCLUDE: SPECIFIED A BOARD RANGE OF SEVEN TO FIFTEEN MEMBERS WITH ACCOMMODATION FOR EXPANSION OF THE NUMBER AND TERMS OF TRUSTEES WITH BOARD APPROVAL. CLARIFIED THE MINIMUM (THREE) AND MAXIMUM (LESS THAN A MAJORITY) RIVERMEAD RESIDENTS ON THE BOARD. CLARIFIED CERTAIN QUORUM AND VOTING REQUIREMENTS FOR BOARD ACTION. EXPRESSLY STATED THE STATUTORY REQUIREMENTS FOR BOARD VOTING IN THE INSTANCE OF A PECUNIARY BENEFIT/CONFLICT OF INTEREST TRANSACTION. CLARIFIED THE MEETING PROTOCOLS FOR TELEPHONIC AND VIDEOCONFERENCE MEETINGS. CLARIFIED THE COMPOSITION, PROCEDURES, QUORUM, AND VOTING REQUIREMENTS OF COMMITTEES. CLARIFIED DETAILS OF THE CEO DUTIES AND AUTHORITY AND ADDED A DESCRIPTION OF THE CFO'S ROLES AND RESPONSIBILITIES. EXPRESSLY STATED THE STATUTORY INDEMNIFICATION PROVISIONS FOR THE BENEFIT OF BOARD MEMBERS AND OFFICERS, AND REFERENCED APPLICABLE PROTECTION AFFORDED BY STATUTORY IMMUNITY FOR VOLUNTEERS AND APPLICABLE INSURANCE COVERAGE.
FORM 990, PART VI, SECTION B, LINE 11B	MANAGEMENT, INCLUDING THE CEO AND CFO WILL REVIEW INITIAL DRAFT VERSIONS OF THE 990. AFTER THEIR INITAL REVIEW AND ANY CHANGES RESULTING FROM THEIR REVIEW HAVE BEEN MADE TO THE 990, THE 990 WILL BE REVIEWED BY THE AUDIT COMMITTEE. AFTER AUDIT COMMITTEE REVIEW AND UPON RECOMMENDATION FOR ACCEPTANCE BY THE AUDIT COMMITTEE, THE 990 WILL BE PROVIDED TO THE ENTIRE BOARD FOR THEIR FINAL REVIEW AND ACCEPTANCE. CONTACT INFORMATION FOR THE CEO, CFO, AUDIT COMMITTEE, AND 990 PREPARER (BAKER TILLY) WILL BE PROVIDED TO ALL BOARD MEMBERS SHOULD THEY HAVE ANY QUESTIONS OR CONCERNS.
FORM 990, PART VI, SECTION B, LINE 12C	EACH TRUSTEE AND OFFICER OF RIVERMEAD MUST BE EVER COGNIZANT AND AWARE OF POSSIBLE CONFLICT OF INTEREST SITUATIONS. ANY SUCH POSSIBLE CONFLICT MUST BE FULLY DISCLOSED IN WRITING TO THE BOARD OF TRUSTEES, AND WILL BE CONSIDERED BY THE BOARD FOR DISCUSSION, APPROVAL, OR ANY OTHER APPROPRIATE ACTION IN ACCORDANCE WITH THE REQUIREMENTS OF APPLICABLE LAW, AND ONLY IF THE MATTER SERVES THE BEST INTERESTS OF RIVERMEAD. RIVERMEAD IDENTIFIES POSSIBLE CONFLICTS OF INTEREST BY HAVING ALL TRUSTEES AND OFFICERS COMPLETE THE CONFLICT OF INTEREST QUESTIONNAIRES ANNUALLY. THE CEO IS RESPONSIBLE FOR ENSURING ALL QUESTIONNAIRES ARE COMPLETED. THE BOARD OF TRUSTEES REVIEWS EACH POTENTIAL CONFLICT OF INTEREST. BOARD MEMBERS WITH A CONFLICT ARE REQUIRED TO ABSTAIN FROM VOTING ON THE MATTER. NEW HAMPSHIRE AND FEDERAL LAWS REGARDING DISCLOSURE OF CONFLICTS OF INTEREST ARE FOLLOWED.
FORM 990, PART VI, SECTION B, LINE 15	COMPENSATION OF THE CEO IS DETERMINED BY THE BOARD OF TRUSTEES USING DATA FROM THE LEADINGAGE NATIONAL SALARY SURVEY AND FROM FORM 990 DATA FROM COMPARABLE REGIONAL ORGANIZATIONS. THE CEO'S ANNUAL PERFORMANCE REVIEW IS ALSO CONSIDERED IN DETERMINING HIS ANNUAL COMPENSATION PACKAGE. COMPENSATION OF OTHER MANAGEMENT STAFF IS DETERMINED BY THE CEO AND HR DIRECTOR. A COMPENSATION STUDY HAS BEEN CONDUCTED TO DEVELOP WAGE GRADES FOR EACH POSITION WITHIN THE ORGANIZATION. WAGE GRADES ARE REVIEWED ANNUALLY, UPDATED AS NEEDED AND ARE AN INTEGRAL PART OF DETERMINING COMPENSATION FOR NEW HIRES AND ADJUSTMENTS TO COMPENSATION FOR CURRENT EMPLOYEES. SALARY BENCHMARKING INFORMATION IS ALSO REVIEWED ANNUALLY TO DETERMINE THE APPROPRIATENESS OF COMPENSATION LEVELS.
FORM 990, PART VI, SECTION C, LINE 19	AUDITED FINANCIAL STATEMENTS ARE INCLUDED IN RIVERMEAD'S DISCLOSURE STATEMENT AND UPON REQUEST. THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 9:	CHANGE IN FAIR VALUE OF DERIVATIVES -2,382,494. LOSS ON REFINANCING -1,668,382.

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

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2020

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: TO PROVIDE EXCELLENT HOUSING AND HEALTH CARE SERVICES TO ITS RESIDENTS.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	16
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	16
5	Total number of individuals employed in calendar year 2020 (Part V, line 2a) ......	5	380
6	Total number of volunteers (estimate if necessary) .............	6	50
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 39 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	110,756	904,446
9	Program service revenue (Part VIII, line 2g) .........	20,543,406	22,925,456
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	1,043,730	1,517,493
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	278,728	191,753
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	21,976,620	25,539,148
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	119,773	87,526
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)	11,107,613	12,453,882
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)....	11,690,054	12,902,266
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	22,917,440	25,443,674
19	Revenue less expenses. Subtract line 18 from line 12.......	-940,820	95,474
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	99,342,175	103,652,506
21	Total liabilities (Part X, line 26).............	121,866,133	129,127,720
22	Net assets or fund balances. Subtract line 21 from line 20.....	-22,523,958	-25,475,214

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 22,510,881 including grants of $ 87,526 ) (Revenue $ 22,925,456 )
	INDEPENDENT LIVING:RIVERMEAD HAS 181 INDEPENDENT LIVING RESIDENCES AVAILABLE FOR INDIVIDUALS AGED 62 AND OLDER. THESE RESIDENCES ARE AVAILABLE UNDER A LIFECARE CONTRACT, WHICH GUARANTEES RESIDENTS ACCESS TO ASSISTED LIVING, MEMORY SUPPORT, AND SKILLED NURSING CARE WITH NO SIGNIFICANT CHANGE IN THEIR MONTHLY FEES AS THEY MOVE BETWEEN LEVELS OF CARE. RIVERMEAD HAS NEVER TERMINATED A RESIDENCE AND SERVICES AGREEMENT SOLELY BASED UPON A RESIDENT'S INABILITY TO PAY HIS OR HER MONTHLY FEE IN FULL. RIVERMEAD PROVIDED $73,000 IN CHARITABLE ASSISTANCE TO RESIDENTS IN 2020.CONTINUED ON SCHEDULE O.HEALTH CARE SERVICES: RIVERMEAD HAS ASSISTED LIVING RESIDENCES, MEMORY SUPPORT RESIDENCES, SKILLED NURSING RESIDENCES, AND A HOME HEALTH PROGRAM.PROGRAMS & AMENITIES:RIVERMEAD IS COMMITTED TO PROVIDING QUALITY PROGRAMS, SERVICES, AND AMENITIES TO ENRICH RESIDENTS' LIVES INCLUDING: EXCEPTIONAL DINING EXPERIENCES, THERAPY SERVICES, HOUSEKEEPING, MAINTENANCE SERVICES, A WELLNESS CENTER, AN INDOOR POOL, TRANSPORTATION, TWO LIBRARIES, A MOVIE THEATER, A WOODWORKING SHOP, A GREEN HOUSE, AN ART GALLERY, WALKING TRAILS, CROQUET COURTS, BOCCE COURTS, AND RAISED GARDEN BEDS.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses22,510,881

(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)	(D) Reportable compensation from the organization (W-2/1099-MISC)	(E) Reportable compensation from related organizations (W-2/1099-MISC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(18) PETER W LEBERMAN........................................................................ TRUSTEE	1.00 .......................	X	0	0	0
(19) CYNTHIA BURGESS........................................................................ TRUSTEE	1.00 .......................	X	0	0	0
(20) ROBERT EDWARDS........................................................................ TRUSTEE	1.00 .......................	X	0	0	0
(21) ROBERT BARCLAY BEAHM........................................................................ TRUSTEE	1.00 .......................	X	0	0	0
(22) JOE CARACAPPA........................................................................ TRUSTEE (AS OF 12/2020)	1.00 .......................	X	0	0	0
(23) GERRY DEBONIS........................................................................ TRUSTEE (AS OF 12/2020)	1.00 .......................	X	0	0	0
(24) JANET S GRANT........................................................................ TRUSTEE (UNTIL 12/2020)	1.00 .......................	X	0	0	0

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	1,126,669	0	217,936

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e	872,486

f	All other contributions, gifts, grants, and similar amounts not included above		1f	31,960

g	Noncash contributions included in lines 1a - 1f:$		1g	260

h Total. Add lines 1a-1f.......		904,446

		Business Code
2a	RESIDENT SERVICE FEES	623000	13,189,491	13,189,491
b	EARNED ENTRANCE FEES	623000	4,453,728	4,453,728
c	ASSISTED LIVING FEES	623000	3,109,514	3,109,514
d	HEALTH CENTER FEES	623000	1,402,982	1,402,982
e	SPECIAL CARE UNIT FEES	623000	769,741	769,741
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		22,925,456

3 Investment income (including dividends, interest, and othersimilar amounts) ......			518,133			518,133
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents		22,678	6a
b	Less: rental expenses		26,198	6b
c	Rental income or (loss)		-3,520	6c
d	Net rental income or (loss).......			-3,520			-3,520
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory		33,115,732	7a
b	Less: cost or other basis and sales expenses		32,116,372	7b
c	Gain or (loss)		999,360	7c
d	Net gain or (loss).........			999,360			999,360
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..
Business Code			Miscellaneous Revenue
11a	NURSING SERVICES		900099	70,023			70,023
b	GUEST MEAL REVENUE		900099	44,225			44,225
c	COVERED PARKING REVENUE		900099	27,188			27,188
d	All other revenue ....			53,837			53,837
e	Total. Add lines 11a–11d ......			195,273
12	Total revenue. See instructions.....			25,539,148	22,925,456	0	1,709,246

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	4,671	4,671
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	82,855	82,855
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	533,895		533,895
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........	9,917,693	8,576,080	1,341,613
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	266,704	266,704
9	Other employee benefits .......	1,003,062	963,424	39,638
10	Payroll taxes ...........	732,528	650,760	81,768
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	40,587		40,587
c	Accounting ...........	75,600		75,600
d	Lobbying ...........	482		482
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	49,963		49,963
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	1,304,659	1,206,745	97,914
12	Advertising and promotion ....	24,812		24,812
13	Office expenses .......	698,911	476,072	222,839
14	Information technology ......	283,737		283,737
15	Royalties ..
16	Occupancy ...........	2,496,353	2,478,518	17,835
17	Travel ............	42,448	41,337	1,111
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........	1,972,473	1,958,425	14,048
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	3,965,755	3,937,436	28,319
23	Insurance ...	158,081	143,637	14,444
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	FOOD	936,536	936,536
b	REPAIRS & MAINTENANCE	337,409	337,409
c	COVID-19 EXPENSES	242,232	242,232
d	MEDICAL SUPPLIES	89,096	89,096
e	All other expenses	183,132	118,944	64,188
25	Total functional expenses. Add lines 1 through 24e	25,443,674	22,510,881	2,932,793	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 ........			6,955	1	7,373
2	Savings and temporary cash investments .........			2,108,283	2	1,654,661
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			162,253	4	239,283
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............			57,150	8	63,284
9	Prepaid expenses and deferred charges ......			536,867	9	560,284
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	117,700,672
b	Less: accumulated depreciation	10b	38,835,759	71,236,079	10c	78,864,913
11	Investments—publicly traded securities .			25,162,698	11	22,190,263
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			71,890	15	72,445
16	Total assets. Add lines 1 through 15 (must equal line 33)...			99,342,175	16	103,652,506

17	Accounts payable and accrued expenses .....	5,429,928	17	3,326,181
18	Grants payable ...		18
19	Deferred revenue .........	71,946,238	19	69,725,240
20	Tax-exempt bond liabilities .........	42,653,586	20	28,758,111
21	Escrow or custodial account liability. Complete Part IV of Schedule D	7,189	21	6,307
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..	276,923	23	21,347,856
24	Unsecured notes and loans payable to unrelated third parties ..		24	2,031,000
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	1,552,269	25	3,933,025
26	Total liabilities. Add lines 17 through 25..	121,866,133	26	129,127,720

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	-22,927,988	27	-25,875,222
28	Net assets with donor restrictions ...........	404,030	28	400,008
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	-22,523,958	32	-25,475,214
33	Total liabilities and net assets/fund balances ........	99,342,175	33	103,652,506