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THE TOTAL AMOUNT OF DUES PAID THAT ARE ALLOCABLE TO LOBBYING IS $920."}]},"ScheduleD":{"escrow_accounts":{"agent_trustee_etc":false,"included_on_financial_statements":true},"land_buildings_equipment":{"land":{"other_cost_or_other_basis":166379,"book_value":166379},"buildings":{"other_cost_or_other_basis":73070529,"book_value":40030541,"depreciation":33039988},"equipment":{"other_cost_or_other_basis":5055259,"book_value":1452884,"depreciation":3602375},"other_land_buildings":{"other_cost_or_other_basis":2161405,"book_value":1312103,"depreciation":849302},"total_book_value":42961907},"other_liabilities":{"liabilities":[{"description":"OTHER LIABILITIES","amount":635},{"description":"EXECUTIVE PENSION LIABILITY","amount":1219315}],"total_liability":1219950},"net_assets_reconciliation":{"total_revenue":21655045,"total_expenses":20956203,"excess_or_deficit_for_year":698842,"net_unrealized_gains_losses_on_investments":595211,"total_adjustments":595211,"excess_or_deficit_per_financial_statements":1294053},"revenue_reconciliation":{"total_revenue_audited_financial_statements":22133856,"net_unrealized_gains_investments":595211,"revenue_not_reported":595211,"revenue_subtotal":21538645,"investment_expenses_not_included":140876,"other_revenues_not_included":-24476,"revenue_not_reported_financial_statement":116400,"total_revenue_per_990":21655045},"expense_reconciliation":{"total_expenses_audited_financial_statements":20839803,"other_expenses_included":24476,"expenses_not_reported":24476,"expenses_subtotal":20815327,"investment_expenses_not_included":140876,"expenses_not_reported_financial_statement":140876,"total_expenses_per_990":20956203},"supplemental_information":[{"explanation":"FOR RESIDENTS DIRECTLY ADMITTED TO THE HEALTH CENTER, WINCHESTER HOLDS A ONE MONTH ESCROW PAYMENT THAT IS APPLIED TO THEIR ACCOUNT IN THE MONTH OF MOVE OUT. WINCHESTER ALSO COLLECTS WAIT-LIST DEPOSITS AND 10% DEPOSITS FOR POTENTIAL RESIDENTS WHO MOVE INTO INDEPENDENT LIVING APARTMENTS."},{"explanation":"WINCHESTER GARDENS FOLLOWS THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (\"FASB\") INTERPRETATION NO. 48, \"ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - AN INTERPRETATION OF FASB STATEMENT NO. 109\" (\"FIN 48\"). FIN 48 CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN A COMPANY'S FINANCIAL STATEMENTS AND PRESCRIBES 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 HAS BEEN MET. FIN 48 ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, AND DISCLOSURE. MANAGEMENT HAS DETERMINED THAT FIN 48 DOES NOT HAVE A MATERIAL EFFECT ON THE FINANCIAL STATEMENTS. WINCHESTER GARDENS' FEDERAL RETURNS OF ORGANIZATION EXEMPT FROM INCOME TAX FOR THE YEARS ENDED DECEMBER 31, 2009, 2008, AND 2007 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE."},{"explanation":"RENTAL EXPENSES -24,476."},{"explanation":"RENTAL EXPENSES 24,476."}]},"ScheduleI":{"reported_domestic_individual_grants":2060,"reported_domestic_individual_grants_program_services":2060,"total_domestic_grants":2060,"total_domestic_program_services":2060,"grant_monitoring":{"claims_monitoring_procedures":false,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false}},"ScheduleJ":{"benefits_and_procedures":{"housing_allowance_or_residence":true,"personal_services":true,"substantiation_required":true,"written_policy_travel_and_entertainment":false},"compensation_process":{"compensation_committee":true,"independent_consultant":true,"form_990_of_other_organizations":true,"written_employment_contract":true,"compensation_survey_or_study":true,"board_or_committee_approval":true},"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":true,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"GREGORY ROGERINO","base_compensation_filing_org":322000,"bonus_filing_org":25500,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":210206,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":22260,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":8378,"other_compensation_related_orgs":0,"total_compensation_filing_org":588344,"total_compensation_related_orgs":0,"name":"GREGORY ROGERINO"},{"person_name":"DANIEL RAUCH","base_compensation_filing_org":165763,"bonus_filing_org":2500,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":6756,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":24972,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":323,"other_compensation_related_orgs":0,"total_compensation_filing_org":200314,"total_compensation_related_orgs":0,"name":"DANIEL RAUCH"},{"person_name":"KEITH GRADY","base_compensation_filing_org":130484,"bonus_filing_org":500,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":5300,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":19763,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":149,"other_compensation_related_orgs":0,"total_compensation_filing_org":156196,"total_compensation_related_orgs":0,"name":"KEITH GRADY"},{"person_name":"EVELYN BLAIR","base_compensation_filing_org":11000,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":11000,"total_compensation_related_orgs":0,"name":"EVELYN BLAIR"}],"supplemental_information":[{"form_and_line_reference":"PART I, LINE 1A","explanation":"AS A CONDITION OF EMPLOYMENT, THE CEO AND THE DIRECTOR OF MARKETING ARE PROVIDED WITH HOUSING ON THE CAMPUS IN A BUILDING OWNED BY WINCHESTER GARDENS. THIS IS NOT TREATED AS TAXABLE COMPENSATION TO THE CEO OR THE DIRECTOR OF MARKETING."},{"form_and_line_reference":"PART I, LINE 1B","explanation":"EXPENSES INCURRED IN THE MAINTENANCE AND OPERATION OF THE EMPLOYER-PROVIDED HOUSING ARE PAID DIRECTLY BY WINCHESTER GARDENS."},{"form_and_line_reference":"PART I, LINE 4B","explanation":"WINCHESTER GARDENS SPONSORS A NON-QUALIFIED RETIREMENT PLAN FOR THE PRESIDENT/CEO. THE PLAN IS STRUCTURED TO PROVIDE A LUMP SUM PAYMENT AT RETIREMENT THAT WILL PROVIDE AN ANNUAL RETIREMENT BENEFIT OF $150,000 FOR THE LIFE OF THE CEO. THE EXPENSE INCURRED IN 2010 WAS $200,405."}]},"ScheduleK":{"bond_issues":[{"issuer_ein":222045817,"business_name_line1":"NJ ECONOMIC DEVELOPMENT AUTHORITY","cusip_number":"645916YQ4","date_issued":"2004-02-01T00:00:00","issue_price":35810000,"purpose":"ADVANCE REFUNDING OF 1996 NJEDA BONDS","defeased":false,"on_behalf_of_issuer":false,"pool_financing":false,"name":"NJ ECONOMIC DEVELOPMENT AUTHORITY"},{"issuer_ein":222045817,"business_name_line1":"NJ ECONOMIC DEVELOPMENT AUTHORITY","cusip_number":"645916XL6","date_issued":"2004-02-25T00:00:00","issue_price":10000000,"purpose":"ADVANCE REFUNDING OF 1996 NJEDA BONDS","defeased":false,"on_behalf_of_issuer":false,"pool_financing":false,"name":"NJ ECONOMIC DEVELOPMENT AUTHORITY"}],"bond_proceeds":[{"total_proceeds":35740936,"issuance_costs_from_proceeds":688782,"working_capital_expenditures":135532,"other_spent_proceeds":34916622,"substantial_completion_year":2004,"current_refunding":false,"advance_refunding":true,"final_allocation_made":true,"adequate_books_and_records_maintained":true},{"total_proceeds":9980713,"issuance_costs_from_proceeds":192343,"working_capital_expenditures":37848,"other_spent_proceeds":9750522,"substantial_completion_year":2004,"current_refunding":false,"advance_refunding":true,"final_allocation_made":true,"adequate_books_and_records_maintained":true}],"private_business_use":[{"private_business_use_by_others_percentage":0.01,"private_business_concerning_ubi_percentage":0.0,"total_private_business_use_percentage":0.01,"post_issuance_compliance_procedures":true,"management_contract":false,"bond_counsel_routinely_engaged":true,"research_agreements":false,"lease_arrangements":true,"partnership_or_llc_owning_property":false},{"private_business_use_by_others_percentage":0.01,"private_business_concerning_ubi_percentage":0.0,"total_private_business_use_percentage":0.01,"post_issuance_compliance_procedures":true,"management_contract":false,"bond_counsel_routinely_engaged":true,"research_agreements":false,"lease_arrangements":true,"partnership_or_llc_owning_property":false}],"arbitrage":[{"gross_proceeds_invested":false,"gross_proceeds_invested_in_gic":false,"hedge_identified_in_books_and_records":false,"variable_rate_issue":false,"exception_to_rebate":false,"form_8038t_filed":true},{"gross_proceeds_invested":false,"gross_proceeds_invested_in_gic":false,"hedge_identified_in_books_and_records":false,"variable_rate_issue":true,"exception_to_rebate":false,"form_8038t_filed":true}],"supplemental_information":[{"identifier":"PART II, LINE 3","form_and_line_reference":"DIFFERENCE BETWEEN ISSUE PRICE AND TOTAL PROCEEDS","explanation":"THE BOND ISSUE OF $35,810,000 AND $10,000,000 HAD ORIGINAL ISSUE DISCOUNTS TOTALING $88,350. THE AMOUNT ACCOUNTS FOR THE ENTIRE DIFFERENCE BETWEEN THE ORIGINAL ISSUE PRICE AND THE TOTAL PROCEEDS."}]},"ScheduleL":{"business_transactions_involving_interested_persons":[{"person_name":"GEORGE REINER","relationship":"BOARD MEMBER","description":"MR. REINER OWNS WARREN G. REINER, INC., WHICH IS AN INSURANCE BROKER THAT PROVIDES SERVICES TO WINCHESTER GARDENS. NOTE THE AMOUNT REPORTED IS ENTIRELY PREMIUMS, NOT PAYMENT FOR SERVICES RENDERED.THE BOARD MAINTAINS A CONFLICT OF INTEREST POLICY AND ALL TRANSACTIONS WITH MR. REINER'S FIRM ARE CONDUCTED AT ARM'S LENGTH.","amount":374466,"sharing_of_revenues":false,"name":"GEORGE REINER"}]},"source_xml":"201102029349300410_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Winchester gardens is an accredited continuing care retirement community.","primary_activities":"During 2012, 241 residents were provided a total of 76,053 days of residency in the 162 apartments and 40 villas under the terms of their ccrc contracts. The average age of the independent living residents as of 12/31/2012 was 88.1 years.during 2012, 123 residents were provided a total of 31,350 days of care in the health center. The average age of the health center residents as of 12/31/12 was 87.4 years.of the 123 residents in the health center, 69 received 11,562 days of care under the terms of the ccrc residency agreements and received discounts totaling approximately $600,000 when compared to rates charged to direct admit residents. Of the 54 direct admit residents (who received 19,788 days of care) winchester gardens provided approximately $400,000 of charitable assistance to 36 residents (for a total of 9,945 days) under the terms of a reduced rate direct admit contract in compliance with the terms of a court approved consent agreement modifying the will of marcus l. Ward, through participation in the nj assisted living medicaid waiver program, or direct financial assistance.","year":2012,"name":"MARCUS L WARD HOME DBA","phone":"9737625050","website":"WWW.WINCHESTERGARDENS.COM","type":"990","principal_officer":"GARRETT MIDGETT III","year_formation":1921,"state_legal_domicile":"NJ","total_volunteers":0,"tax_period_begin":"2012-01-01T00:00:00","tax_period_end":"2012-12-31T00:00:00","address":"333 ELMWOOD AVENUE, MAPLEWOOD, NJ, 07040, USA","city":"MAPLEWOOD","state":"NJ","country":"USA","zip_code":"07040"},"Governance":{"501c3 determination":true,"Number of voting members":15,"Number of independent voting members":14,"Number of employees total":278,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":278,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":true,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements separate":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":21089948,"Contributions":{"value":26159,"Other contributions":26159},"Program revenue":{"value":19412204,"Total revenue":{"value":19412204,"VARIOUS":19412204},"Unrelated business revenue":0},"Investment income":{"value":1415097,"Investment income total":829912,"Net investment gain":585185},"Other revenues":{"value":236488,"Other total":197751,"Net rental income":38737}},"Expenses":{"value":21831628,"Grant expense":{"value":850,"Grants to domestic individuals":850},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":8572504,"Current officers":802051,"Other salaries and wages":6284524,"Pension plan contributions":116494,"Other employee benefits":778669,"Payroll taxes":590766},"Other expenses":{"value":13258274,"Management services":205769,"Legal":63829,"Accounting":61601,"Lobbying services":1256,"Investment management fees":161967,"Other services":682984,"Advertising":355824,"Office expenses":1062853,"Information technology":85380,"Occupancy":5087893,"Travel":13771,"Conferences and meetings":112315,"Interest":70294,"Depreciation and depletion":3662702,"Insurance":386724,"Itemized Expenses":{"value":1140409,"VARIOUS":1140409},"All other expenses":102703}},"Assets":{"value":75354534,"Non-interest bearing cash":1125,"Savings and temp cash investments":1401247,"Accounts receivable":507330,"Prepaid expenses deferred charges":315709,"Land, building, equipment":39160476,"Investments publicly traded":32901840,"Intangible assets":704853,"Other assets":361954},"Liabilities":{"value":112864095,"Accounts payable, accrued":1681586,"Deferred, revenue":72019810,"Tax exempt bond liabilities":37009858,"Escrow account liability":506445,"Other liabilities":1646396},"Fund balance":{"value":-37509561},"Form990Details":{"program_service_accomplishments":[{"description":"DURING 2012, 241 RESIDENTS WERE PROVIDED A TOTAL OF 76,053 DAYS OF RESIDENCY IN THE 162 APARTMENTS AND 40 VILLAS UNDER THE TERMS OF THEIR CCRC CONTRACTS. 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PRESIDENT","average_hours_per_week":37.5,"reportable_comp_from_org":139432,"reportable_comp_from_related_orgs":0,"other_compensation":21786,"highest_compensated_employee":true},{"title":"DIRECTOR OF HEALTH SERVICES","average_hours_per_week":37.5,"reportable_comp_from_org":131090,"reportable_comp_from_related_orgs":0,"other_compensation":623,"highest_compensated_employee":true},{"title":"DIRECTOR OF MARKETING","average_hours_per_week":37.5,"reportable_comp_from_org":116425,"reportable_comp_from_related_orgs":0,"other_compensation":7127,"highest_compensated_employee":true},{"title":"MARKETING SALESPERSON","average_hours_per_week":37.5,"reportable_comp_from_org":107514,"reportable_comp_from_related_orgs":0,"other_compensation":7443,"highest_compensated_employee":true}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9447},"support_509":{"thirty_three_percent_test_current_year":true,"public_support_total":99735742,"public_support_percentage":0.9472,"investment_income_percentage":0.0439,"prior_year_investment_income_percentage":0.0461},"support_509_prior_schema":{"gross_receipts_from_admissions":{"current_year":19412205,"current_year_minus1":20148024,"current_year_minus2":20083758,"current_year_minus3":19953324,"current_year_minus4":20108572,"total":99705883},"amounts_from_substantial_contributors":{"total":0},"amounts_received_from_disqualified_persons":{"total":0},"gifts_grants_contributions_509":{"current_year":26159,"current_year_minus1":1000,"current_year_minus2":1000,"current_year_minus3":200,"current_year_minus4":1500,"total":29859},"gross_investment_income_509":{"current_year":895429,"current_year_minus1":917037,"current_year_minus2":847897,"current_year_minus3":917004,"current_year_minus4":1045642,"total":4623009},"other_income_509":{"current_year":197751,"current_year_minus1":195178,"current_year_minus2":183677,"current_year_minus3":189194,"current_year_minus4":171055,"total":936855},"investment_income_and_ubti":{"current_year":895429,"current_year_minus1":917037,"current_year_minus2":847897,"current_year_minus3":917004,"current_year_minus4":1045642,"total":4623009},"total_509":{"current_year":19438364,"current_year_minus1":20149024,"current_year_minus2":20084758,"current_year_minus3":19953524,"current_year_minus4":20110072,"total":99735742},"total_support_total":{"current_year":20531544,"current_year_minus1":21261239,"current_year_minus2":21116332,"current_year_minus3":21059722,"current_year_minus4":21326769,"total":105295606},"support_from_dqps":{"total":0}},"supplemental_information":{"general":{"explanation":"SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2009 AMOUNT: $ 4,617. 2010 AMOUNT: $ 8,464. 2011 AMOUNT: $ 5,514. 2012 AMOUNT: $ 9,993. MEAL REVENUE - 2008 AMOUNT: $ 89,539. 2009 AMOUNT: $ 95,033. 2010 AMOUNT: $ 89,438. 2011 AMOUNT: $ 90,536. 2012 AMOUNT: $ 96,216. PARKING REVENUE - 2008 AMOUNT: $ 38,748. 2009 AMOUNT: $ 33,445. 2010 AMOUNT: $ 33,426. 2011 AMOUNT: $ 40,730. 2012 AMOUNT: $ 37,445. BEAUTY/BARBER SHOP - 2008 AMOUNT: $ 39,341. 2009 AMOUNT: $ 39,402. 2010 AMOUNT: $ 40,256. 2011 AMOUNT: $ 42,362. 2012 AMOUNT: $ 41,606. PRIVATE FUNCTION REV - 2009 AMOUNT: $ 16,697. 2010 AMOUNT: $ 12,093. 2011 AMOUNT: $ 14,882. 2012 AMOUNT: $ 12,491. RECOVERY OF BAD DEBTS - 2011 AMOUNT: $ 1,154. ALL OTHER REVENUE - 2008 AMOUNT: $ 3,427."}}},"ScheduleB":{"attached":true,"required":true},"ScheduleC":{"lobbying_activities":{"other_activities":true,"other_activities_amount":1256,"total_lobbying_expenditures":1256,"not_described_section_501c3":false},"supplemental_information":[{"identifier":"EXPLANATION OF LOBBYING ACTIVITIES:","form_and_line_reference":"PART II-B, LINE 1:","explanation":"THE ORGANIZATION PAYS DUES TO LEADING AGE, A MEMBER ORGANIZATION WHICH SUPPORTS SENIOR LIVING FACILITIES. A PORTION OF THE DUES PAID ARE ALLOCABLE TO LOBBYING EXPENSES. THE TOTAL AMOUNT OF DUES PAID THAT ARE ALLOCABLE TO LOBBYING IS $1,256."}]},"ScheduleD":{"escrow_accounts":{"agent_trustee_etc":false,"included_on_financial_statements":true,"explanation_provided":true},"land_buildings_equipment":{"land":{"other_cost_or_other_basis":166379,"book_value":166379},"buildings":{"other_cost_or_other_basis":74958754,"book_value":35925259,"depreciation":39033495},"equipment":{"other_cost_or_other_basis":5900233,"book_value":1666164,"depreciation":4234069},"other_land_buildings":{"other_cost_or_other_basis":2465604,"book_value":1402674,"depreciation":1062930},"total_book_value":39160476},"other_liabilities":{"liabilities":[{"description":"OTHER LIABILITIES","amount":1898},{"description":"EXECUTIVE PENSION LIABILITY","amount":1644498}],"total_liability":1646396,"footnote_text":true},"revenue_reconciliation":{"total_revenue_audited_financial_statements":22090549,"net_unrealized_gains_investments":1130889,"revenue_not_reported":1130889,"revenue_subtotal":20959660,"investment_expenses_not_included":314135,"other_revenues_not_included":-26780,"revenue_not_reported_financial_statement":130288,"total_revenue_per_990":21089948},"expense_reconciliation":{"total_expenses_audited_financial_statements":21701341,"other_expenses_included":26780,"expenses_not_reported":26780,"expenses_subtotal":21674561,"investment_expenses_not_included":314135,"expenses_not_reported_financial_statement":157067,"total_expenses_per_990":21831628},"supplemental_information":[{"explanation":"FOR RESIDENTS DIRECTLY ADMITTED TO THE HEALTH CENTER, WINCHESTER HOLDS A ONE MONTH ESCROW PAYMENT THAT IS APPLIED TO THEIR ACCOUNT IN THE MONTH OF MOVE OUT. WINCHESTER ALSO COLLECTS WAIT-LIST DEPOSITS AND 10% DEPOSITS FOR POTENTIAL RESIDENTS WHO MOVE INTO INDEPENDENT LIVING APARTMENTS."},{"explanation":"WINCHESTER GARDENS ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING 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 HAS BEEN MET. MANAGEMENT DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2012 OR 2011. WINCHESTER GARDENS' FEDERAL RETURNS OF ORGANIZATION EXEMPT FROM INCOME TAX FOR THE YEARS ENDED PRIOR TO DECEMBER 31, 2009 ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE."},{"explanation":"RENTAL EXPENSES -26,780."},{"explanation":"RENTAL EXPENSES 26,780."}]},"ScheduleI":{"reported_domestic_individual_grants":850,"reported_domestic_individual_grants_program_services":850,"total_domestic_grants":850,"total_domestic_program_services":850,"grant_monitoring":{"claims_monitoring_procedures":false,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false}},"ScheduleJ":{"benefits_and_procedures":{"housing_allowance_or_residence":true,"personal_services":true,"substantiation_required":true,"written_policy_travel_and_entertainment":false},"compensation_process":{"compensation_committee":true,"independent_consultant":true,"form_990_of_other_organizations":true,"written_employment_contract":true,"compensation_survey_or_study":true,"board_or_committee_approval":true},"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":true,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":true,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"GREGORY ROGERINO","title":"PRESIDENT/CEO","base_compensation_filing_org":322000,"bonus_filing_org":17000,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":226560,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":27411,"other_compensation_filing_org":8855,"other_compensation_related_orgs":0,"total_compensation_filing_org":347855,"total_compensation_related_orgs":253971,"name":"GREGORY ROGERINO"},{"person_name":"DANIEL RAUCH","title":"CHIEF FINANCIAL OFFICER","base_compensation_filing_org":171301,"bonus_filing_org":2000,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":6945,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":30119,"other_compensation_filing_org":-695,"other_compensation_related_orgs":0,"total_compensation_filing_org":172606,"total_compensation_related_orgs":37064,"name":"DANIEL RAUCH"},{"person_name":"KEITH GRADY","title":"VICE PRESIDENT","base_compensation_filing_org":138854,"bonus_filing_org":2000,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":21786,"other_compensation_filing_org":-1422,"other_compensation_related_orgs":0,"total_compensation_filing_org":139432,"total_compensation_related_orgs":21786,"name":"KEITH GRADY"}],"supplemental_information":[{"form_and_line_reference":"PART I, LINE 1A","explanation":"AS A CONDITION OF EMPLOYMENT, THE PRESIDENT/CEO AND THE DIRECTOR OF MARKETING ARE REQUIRED TO RESIDE ON CAMPUS IN COMPANY-OWNED SPACE. AS SUCH THE COMPANY IS RESPONSIBLE FOR MAINTENANCE AND HOUSEKEEPING OF THE AREAS."},{"form_and_line_reference":"PART I, LINE 1B","explanation":"EXPENSES INCURRED IN THE MAINTENANCE AND OPERATION OF THE EMPLOYER-PROVIDED HOUSING ARE PAID DIRECTLY BY WINCHESTER GARDENS."},{"form_and_line_reference":"PART I, LINE 3","explanation":"COMPENSATION FOR THE CEO/DIRECTOR IS ULTIMATELY DETERMINED BY THE BOARD THROUGH A VARIETY OF CHANNELS INCLUDING EXECUTIVE COMPENSATION STUDIES, COMPENSATION COMPARISONS WITH SIMILAR CONTINUING CARE RETIREMENT FACILITIES, AND PERFORMANCE."},{"form_and_line_reference":"PART I, LINE 4B","explanation":"WINCHESTER GARDENS SPONSORS A NON-QUALIFIED RETIREMENT PLAN FOR THE PRESIDENT/CEO. THE PLAN IS STRUCTURED TO PROVIDE A LUMP SUM PAYMENT AT RETIREMENT THAT WILL PROVIDE AN ANNUAL RETIREMENT BENEFIT OF $150,000 FOR THE LIFE OF THE CEO. THE EXPENSE INCURRED IN 2012 WAS $216,760."},{"form_and_line_reference":"PART I, LINE 7","explanation":"TOP MANAGEMENT BONUSES ARE DETERMINED BY THE BOARD OF DIRECTORS USING KEY INDICATORS TO CONCLUDE ON THE AMOUNT AWARDED: EXECUTIVE COMPENSATION STUDIES AND COMPARISION WITH SIMILAR ENTITIES, AND PERFORMANCE-BASED EVALUATIONS."}]},"ScheduleK":{"bond_issues":[{"bond_reference":"A","issuer_ein":222045817,"business_name_line1":"NJ ECONOMIC DEVELOPMENT AUTHORITY","cusip_number":"645916YQ4","date_issued":"2004-02-01T00:00:00","issue_price":35810000,"purpose":"ADVANCE REFUNDING OF 1996 NJEDA BONDS","defeased":false,"on_behalf_of_issuer":false,"pool_financing":false,"name":"NJ ECONOMIC DEVELOPMENT AUTHORITY"},{"bond_reference":"B","issuer_ein":222045817,"business_name_line1":"NJ ECONOMIC DEVELOPMENT AUTHORITY","cusip_number":"645916XL6","date_issued":"2004-02-25T00:00:00","issue_price":10000000,"purpose":"ADVANCE REFUNDING OF 1996 NJEDA BONDS","defeased":false,"on_behalf_of_issuer":false,"pool_financing":false,"name":"NJ ECONOMIC DEVELOPMENT AUTHORITY"}],"bond_proceeds":[{"bond_reference":"A","total_proceeds":35740936,"issuance_costs_from_proceeds":688782,"working_capital_expenditures":135532,"other_spent_proceeds":37916622,"amount_retired":6375000,"substantial_completion_year":2004,"current_refunding":false,"advance_refunding":true,"final_allocation_made":true,"adequate_books_and_records_maintained":true},{"bond_reference":"B","total_proceeds":9980713,"issuance_costs_from_proceeds":192343,"working_capital_expenditures":37848,"other_spent_proceeds":9750522,"amount_retired":2365000,"substantial_completion_year":2004,"current_refunding":false,"advance_refunding":true,"final_allocation_made":true,"adequate_books_and_records_maintained":true}],"private_business_use":[{"bond_reference":"A","private_security_or_payment_test":false,"private_business_use_by_others_percentage":0.01,"total_private_business_use_percentage":0.01,"management_contract":false,"research_agreements":false,"lease_arrangements":true,"partnership_or_llc_owning_property":false,"change_in_use_bond_financed_property":false,"nonqualified_bond_remediated_procedures":true},{"bond_reference":"B","private_security_or_payment_test":false,"private_business_use_by_others_percentage":0.01,"total_private_business_use_percentage":0.01,"management_contract":false,"research_agreements":false,"lease_arrangements":true,"partnership_or_llc_owning_property":false,"change_in_use_bond_financed_property":false,"nonqualified_bond_remediated_procedures":true}],"arbitrage":[{"bond_reference":"A","gross_proceeds_invested":false,"gross_proceeds_invested_in_gic":false,"hedge_identified_in_books_and_records":false,"variable_rate_issue":false,"written_procedures_to_monitor_requirements":true,"form_8038t_filed":true},{"bond_reference":"B","gross_proceeds_invested":false,"gross_proceeds_invested_in_gic":false,"hedge_identified_in_books_and_records":false,"variable_rate_issue":true,"written_procedures_to_monitor_requirements":true,"form_8038t_filed":true}],"corrective_action_procedures":[{"bond_reference":"A","procedures_corrective_action":true},{"bond_reference":"B","procedures_corrective_action":true}],"supplemental_information":[{"identifier":"PART II, LINE 3","form_and_line_reference":"DIFFERENCE BETWEEN ISSUE PRICE AND TOTAL PROCEEDS","explanation":"THE BOND ISSUE OF $35,810,000 AND $10,000,000 HAD ORIGINAL ISSUE DISCOUNTS TOTALING $88,350. THE AMOUNT ACCOUNTS FOR THE ENTIRE DIFFERENCE BETWEEN THE ORIGINAL ISSUE PRICE AND THE TOTAL PROCEEDS."}]},"ScheduleL":{"business_transactions_involving_interested_persons":[{"person_name":"GEORGE REINER","relationship":"BOARD MEMBER","description":"MR. REINER OWNS WARREN G. REINER, INC., WHICH IS AN INSURANCE BROKER THAT PROVIDES SERVICES TO WINCHESTER GARDENS. NOTE THE AMOUNT REPORTED IS ENTIRELY PREMIUMS, NOT PAYMENT FOR SERVICES RENDERED.THE BOARD MAINTAINS A CONFLICT OF INTEREST POLICY AND ALL TRANSACTIONS WITH MR. REINER'S FIRM ARE CONDUCTED AT ARM'S LENGTH.","amount":371875,"sharing_of_revenues":false,"name":"GEORGE REINER"}]},"source_xml":"201343089349300234_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Winchester gardens is an accredited continuing care retirement community.","primary_activities":"During 2012, 241 residents were provided a total of 76,053 days of residency in the 162 apartments and 40 villas under the terms of their ccrc contracts. The average age of the independent living residents as of 12/31/2012 was 88.1 years.during 2012, 123 residents were provided a total of 31,350 days of care in the health center. The average age of the health center residents as of 12/31/12 was 87.4 years.of the 123 residents in the health center, 69 received 11,562 days of care under the terms of the ccrc residency agreements and received discounts totaling approximately $600,000 when compared to rates charged to direct admit residents. Of the 54 direct admit residents (who received 19,788 days of care) winchester gardens provided approximately $400,000 of charitable assistance to 36 residents (for a total of 9,945 days) under the terms of a reduced rate direct admit contract in compliance with the terms of a court approved consent agreement modifying the will of marcus l. Ward, through participation in the nj assisted living medicaid waiver program, or direct financial assistance.","year":2012,"name":"MARCUS L WARD HOME DBA","phone":"9737625050","website":"WWW.WINCHESTERGARDENS.COM","type":"990","principal_officer":"GARRETT MIDGETT III","year_formation":1921,"state_legal_domicile":"NJ","total_volunteers":0,"tax_period_begin":"2012-01-01T00:00:00","tax_period_end":"2012-12-31T00:00:00","address":"333 ELMWOOD AVENUE, MAPLEWOOD, NJ, 07040, USA","city":"MAPLEWOOD","state":"NJ","country":"USA","zip_code":"07040"},"Governance":{"501c3 determination":true,"Number of voting members":15,"Number of independent voting members":14,"Number of employees total":278,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":278,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":true,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements separate":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":21089948,"Contributions":{"value":26159,"Other contributions":26159},"Program revenue":{"value":19412204,"Total revenue":{"value":19412204,"VARIOUS":19412204},"Unrelated business revenue":0},"Investment income":{"value":1415097,"Investment income total":829912,"Net investment gain":585185},"Other revenues":{"value":236488,"Other total":197751,"Net rental income":38737}},"Expenses":{"value":21831628,"Grant expense":{"value":850,"Grants to domestic individuals":850},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":8572504,"Current officers":802051,"Other salaries and wages":6284524,"Pension plan contributions":116494,"Other employee benefits":778669,"Payroll taxes":590766},"Other expenses":{"value":13258274,"Management services":205769,"Legal":63829,"Accounting":61601,"Lobbying services":1256,"Investment management fees":161967,"Other services":682984,"Advertising":355824,"Office expenses":1062853,"Information technology":85380,"Occupancy":5087893,"Travel":13771,"Conferences and meetings":112315,"Interest":70294,"Depreciation and depletion":3662702,"Insurance":386724,"Itemized Expenses":{"value":1140409,"VARIOUS":1140409},"All other expenses":102703}},"Assets":{"value":75354534,"Non-interest bearing cash":1125,"Savings and temp cash investments":1401247,"Accounts receivable":507330,"Prepaid expenses deferred charges":315709,"Land, building, equipment":39160476,"Investments publicly traded":32901840,"Intangible assets":704853,"Other assets":361954},"Liabilities":{"value":112864095,"Accounts payable, accrued":1681586,"Deferred, revenue":72019810,"Tax exempt bond liabilities":37009858,"Escrow account liability":506445,"Other liabilities":1646396},"Fund balance":{"value":-37509561},"Form990Details":{"program_service_accomplishments":[{"description":"DURING 2012, 241 RESIDENTS WERE PROVIDED A TOTAL OF 76,053 DAYS OF RESIDENCY IN THE 162 APARTMENTS AND 40 VILLAS UNDER THE TERMS OF THEIR CCRC CONTRACTS. 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A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2009 AMOUNT: $ 4,617. 2010 AMOUNT: $ 8,464. 2011 AMOUNT: $ 5,514. 2012 AMOUNT: $ 9,993. MEAL REVENUE - 2008 AMOUNT: $ 89,539. 2009 AMOUNT: $ 95,033. 2010 AMOUNT: $ 89,438. 2011 AMOUNT: $ 90,536. 2012 AMOUNT: $ 96,216. PARKING REVENUE - 2008 AMOUNT: $ 38,748. 2009 AMOUNT: $ 33,445. 2010 AMOUNT: $ 33,426. 2011 AMOUNT: $ 40,730. 2012 AMOUNT: $ 37,445. BEAUTY/BARBER SHOP - 2008 AMOUNT: $ 39,341. 2009 AMOUNT: $ 39,402. 2010 AMOUNT: $ 40,256. 2011 AMOUNT: $ 42,362. 2012 AMOUNT: $ 41,606. PRIVATE FUNCTION REV - 2009 AMOUNT: $ 16,697. 2010 AMOUNT: $ 12,093. 2011 AMOUNT: $ 14,882. 2012 AMOUNT: $ 12,491. RECOVERY OF BAD DEBTS - 2011 AMOUNT: $ 1,154. ALL OTHER REVENUE - 2008 AMOUNT: $ 3,427."}}},"ScheduleB":{"attached":true,"required":true},"ScheduleC":{"lobbying_activities":{"other_activities":true,"other_activities_amount":1256,"total_lobbying_expenditures":1256,"not_described_section_501c3":false},"supplemental_information":[{"identifier":"EXPLANATION OF LOBBYING ACTIVITIES:","form_and_line_reference":"PART II-B, LINE 1:","explanation":"THE ORGANIZATION PAYS DUES TO LEADING AGE, A MEMBER ORGANIZATION WHICH SUPPORTS SENIOR LIVING FACILITIES. A PORTION OF THE DUES PAID ARE ALLOCABLE TO LOBBYING EXPENSES. THE TOTAL AMOUNT OF DUES PAID THAT ARE ALLOCABLE TO LOBBYING IS $1,256."}]},"ScheduleD":{"escrow_accounts":{"agent_trustee_etc":false,"included_on_financial_statements":true,"explanation_provided":true},"land_buildings_equipment":{"land":{"other_cost_or_other_basis":166379,"book_value":166379},"buildings":{"other_cost_or_other_basis":74958754,"book_value":35925259,"depreciation":39033495},"equipment":{"other_cost_or_other_basis":5900233,"book_value":1666164,"depreciation":4234069},"other_land_buildings":{"other_cost_or_other_basis":2465604,"book_value":1402674,"depreciation":1062930},"total_book_value":39160476},"other_liabilities":{"liabilities":[{"description":"OTHER LIABILITIES","amount":1898},{"description":"EXECUTIVE PENSION LIABILITY","amount":1644498}],"total_liability":1646396,"footnote_text":true},"revenue_reconciliation":{"total_revenue_audited_financial_statements":22090549,"net_unrealized_gains_investments":1130889,"revenue_not_reported":1130889,"revenue_subtotal":20959660,"investment_expenses_not_included":314135,"other_revenues_not_included":-26780,"revenue_not_reported_financial_statement":130288,"total_revenue_per_990":21089948},"expense_reconciliation":{"total_expenses_audited_financial_statements":21701341,"other_expenses_included":26780,"expenses_not_reported":26780,"expenses_subtotal":21674561,"investment_expenses_not_included":314135,"expenses_not_reported_financial_statement":157067,"total_expenses_per_990":21831628},"supplemental_information":[{"explanation":"FOR RESIDENTS DIRECTLY ADMITTED TO THE HEALTH CENTER, WINCHESTER HOLDS A ONE MONTH ESCROW PAYMENT THAT IS APPLIED TO THEIR ACCOUNT IN THE MONTH OF MOVE OUT. WINCHESTER ALSO COLLECTS WAIT-LIST DEPOSITS AND 10% DEPOSITS FOR POTENTIAL RESIDENTS WHO MOVE INTO INDEPENDENT LIVING APARTMENTS."},{"explanation":"WINCHESTER GARDENS ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING 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 HAS BEEN MET. MANAGEMENT DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2012 OR 2011. WINCHESTER GARDENS' FEDERAL RETURNS OF ORGANIZATION EXEMPT FROM INCOME TAX FOR THE YEARS ENDED PRIOR TO DECEMBER 31, 2009 ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE."},{"explanation":"RENTAL EXPENSES -26,780."},{"explanation":"RENTAL EXPENSES 26,780."}]},"ScheduleI":{"reported_domestic_individual_grants":850,"reported_domestic_individual_grants_program_services":850,"total_domestic_grants":850,"total_domestic_program_services":850,"grant_monitoring":{"claims_monitoring_procedures":false,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false}},"ScheduleJ":{"benefits_and_procedures":{"housing_allowance_or_residence":true,"personal_services":true,"substantiation_required":true,"written_policy_travel_and_entertainment":false},"compensation_process":{"compensation_committee":true,"independent_consultant":true,"form_990_of_other_organizations":true,"written_employment_contract":true,"compensation_survey_or_study":true,"board_or_committee_approval":true},"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":true,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":true,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"GREGORY ROGERINO","title":"PRESIDENT/CEO","base_compensation_filing_org":322000,"bonus_filing_org":17000,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":226560,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":27411,"other_compensation_filing_org":8855,"other_compensation_related_orgs":0,"total_compensation_filing_org":347855,"total_compensation_related_orgs":253971,"name":"GREGORY ROGERINO"},{"person_name":"DANIEL RAUCH","title":"CHIEF FINANCIAL OFFICER","base_compensation_filing_org":171301,"bonus_filing_org":2000,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":6945,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":30119,"other_compensation_filing_org":-695,"other_compensation_related_orgs":0,"total_compensation_filing_org":172606,"total_compensation_related_orgs":37064,"name":"DANIEL RAUCH"},{"person_name":"KEITH GRADY","title":"VICE PRESIDENT","base_compensation_filing_org":138854,"bonus_filing_org":2000,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":21786,"other_compensation_filing_org":-1422,"other_compensation_related_orgs":0,"total_compensation_filing_org":139432,"total_compensation_related_orgs":21786,"name":"KEITH GRADY"}],"supplemental_information":[{"form_and_line_reference":"PART I, LINE 1A","explanation":"AS A CONDITION OF EMPLOYMENT, THE PRESIDENT/CEO AND THE DIRECTOR OF MARKETING ARE REQUIRED TO RESIDE ON CAMPUS IN COMPANY-OWNED SPACE. AS SUCH THE COMPANY IS RESPONSIBLE FOR MAINTENANCE AND HOUSEKEEPING OF THE AREAS."},{"form_and_line_reference":"PART I, LINE 1B","explanation":"EXPENSES INCURRED IN THE MAINTENANCE AND OPERATION OF THE EMPLOYER-PROVIDED HOUSING ARE PAID DIRECTLY BY WINCHESTER GARDENS."},{"form_and_line_reference":"PART I, LINE 3","explanation":"COMPENSATION FOR THE CEO/DIRECTOR IS ULTIMATELY DETERMINED BY THE BOARD THROUGH A VARIETY OF CHANNELS INCLUDING EXECUTIVE COMPENSATION STUDIES, COMPENSATION COMPARISONS WITH SIMILAR CONTINUING CARE RETIREMENT FACILITIES, AND PERFORMANCE."},{"form_and_line_reference":"PART I, LINE 4B","explanation":"WINCHESTER GARDENS SPONSORS A NON-QUALIFIED RETIREMENT PLAN FOR THE PRESIDENT/CEO. THE PLAN IS STRUCTURED TO PROVIDE A LUMP SUM PAYMENT AT RETIREMENT THAT WILL PROVIDE AN ANNUAL RETIREMENT BENEFIT OF $150,000 FOR THE LIFE OF THE CEO. 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