{"success":true,"data":{"_id":356035944,"filings":[{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"The organization is a 150-bed licensed nursing facility organized under the laws of the state of indiana for the purpose of aiding and promoting the care of the sick, aged, and helpless in valparaiso, in.","primary_activities":"Intermediate care, short term respite, and congregate living -- we offer congregate living arrangements where seniors live independently on their own or in an assisted fashion sharing our common areas, social activities, and amenities. Most of their meals are enjoyed in the social environment of the dining room. In addition, we offer transportation services, personal care services, spiritual programs, and other support services. The primary goal with our congregate living arrangements is to create an atmosphere that fosters socialization and staying active. We want our seniors to remain engaged and to experience the full vibrancy that life allows for as long as they can participate. Whispering pines' congregate living programs achieve those goals on a daily basis.\n\nSpecialized and structured alzheimer's program (timbre) -- at whispering pines, our alzheimer's assistance is delivered through our timbre program. The acronym stands for \"that i might be richly esteemed.\" we assist our patients through three levels of service reflective of the progression of the disease. (continued in schedule o)\n\nSkilled care and therapy rehabilitation -- one out of every three older americans falls every year. Falls are a growing concern as 95% of hip fractures result from falls and 25% of elderly fall victims who sustain a hip fracture die within one year of the fall. Only one-half of elderly people can live independently after sustaining injuries from a fall. In addition to falls, there are surgical situations where previously independent individuals need assistance for short periods. As the patient recovers from the surgery, the additional support provided by whispering pines staff both decreases the recovery period while ensuring that additional trauma is not experienced by the individual. Finally, stroke recovery is another major demand on our rehabilitation services, each year we treat patients with a wide range of rehab needs directed from strokes. (continued in schedule o)\n\n(continued from part iii) owned and operated since 1964 by the porter county council of church women, whispering pines health care center (whispering pines) is a not-for-profit organization committed to the care of the elderly. Whispering pines offers full 24-hour care ranging from rehabilitative therapy services to restorative nursing and alzheimer's care in a secure home-like environment. Whispering pines is located within two miles of a large hospital and near shopping, parks, and restaurants for convenience and excursion. Our onsite services include physician services, nursing services, pharmacy services, occupational therapy, physical therapy, speech-language services, lab services, diagnostic x-ray, qualified activities professional, qualified social workers, chaplain, dentistry services, podiatry services, mental health services, dietary services, and housekeeping services. There were 42,961 patient days served during 2010. Services include a specialized and structured alzheimer's program, skilled and intermediate care, short term respite, and therapy rehabilitation. 46 percent of rehab residents were discharged to home, 20 percent were transferred to in-house long-term care, with a 13 percent census on skilled care unit. The 150 licensed beds in the facility were occupied 78.47 percent of the time, for an average daily census of 118 residents.\n\n(continued from part iii) \"elm\" is the first stage of the program for patients in the early stage assistance. During the early stages, the resident experiences some forgetfulness of the placement of items, names, dates, etc. Assisting our elm residents finds us helping bring these items back to cognitive memory. With assistance, elm residents can lead a near normal life style. \"maple\" is the middle stage of the program. Mid-state alzheimer's residents begin to experience challenges with mathematical functions, i.e. Counting backwards, planning events, remembering personal or family history, and dressing appropriately for the weather. Working with our maple residents requires an increased level of care in order to maintain a near normal life style. Finally, \"linden\" is the late stage alzheimer's care program. Residents with late stage alzheimer's face the greatest challenges. In this stage, our work is the most intensive as we work to provide quality care for these individuals. Although their previous life style has become a thing of the past, our team of skilled professionals provides unparalleled care that maximizes the quality of life these individuals can lead. Staging the disease in this manner is an imperfect science. However, alzheimer's is arguably one of the less than perfect events in one's life. Through our success in timbre, we strive to richly esteem each phase of the disease to make our patients' lives as near to perfect as is humanly possible.\n\n(continued from part iii) as these patients recover, their healing can be expedited through the services provided at whispering pines. Through the guided rehabilitation services of whispering pines staff, senior citizens can recover in a secure environment that meets their every need. Rehabilitation therapy services are provided in: physical therapy, occupational therapy, speech therapy, and respiratory therapy.","year":2010,"name":"PORTER COUNTY COUNCIL OF CHURCH WOMEN INC","phone":"2194620508","website":"WWW.WPHCC.ORG","type":"990","affiliation":"Christianity","foreign_countries":["India"],"year_formation":1955,"state_legal_domicile":"IN","total_volunteers":94,"tax_period_begin":"2010-01-01T00:00:00","tax_period_end":"2010-12-31T00:00:00","address":"3301 NORTH CALUMET AVENUE, VALPARAISO, IN, 46383, USA","city":"VALPARAISO","state":"IN","country":"USA","zip_code":"46383"},"Governance":{"501c3 determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":260,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":260,"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":false,"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":true,"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,"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":9536285,"Contributions":{"value":50820,"Other contributions":50820},"Program revenue":{"value":9474557,"Total revenue":9474557,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-28203,"Investment income total":3071,"Net investment gain":-31274,"Income from invest bond proceeds":0},"Other revenues":{"value":39111,"Other total":39111,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0}},"Expenses":{"value":9178873,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":5257667,"Current officers":141193,"Disqualified persons":0,"Other salaries and wages":4325545,"Pension plan contributions":445141,"Other employee benefits":345788,"Payroll taxes":0},"Other expenses":{"value":3921206,"Management services":0,"Legal":11360,"Accounting":47102,"Lobbying services":0,"Investment management fees":0,"Other services":1112934,"Advertising":41292,"Office expenses":1328455,"Information technology":0,"Royalties":0,"Occupancy":174937,"Travel":9586,"Conferences and meetings":0,"Interest":58112,"Payments to affiliates":0,"Depreciation and depletion":310275,"Insurance":100041,"Travel entertainment public officials":0,"Itemized Expenses":{"value":711900,"VARIOUS":711900},"All other expenses":15212}},"Assets":{"value":5096426,"Non-interest bearing cash":500,"Savings and temp cash investments":1859915,"Accounts receivable":971802,"Inventories for sale or use":21590,"Prepaid expenses deferred charges":8210,"Land, building, equipment":2153255,"Investments other":0,"Investments program related":17547,"Other assets":63607},"Liabilities":{"value":1535241,"Accounts payable, accrued":570653,"Deferred, revenue":5882,"Escrow account liability":15996,"Secured mortgages and notes payable":898210,"Other liabilities":44500},"Fund balance":{"value":3561185},"Form990Details":{"program_service_accomplishments":[{"description":"INTERMEDIATE CARE, SHORT TERM RESPITE, AND CONGREGATE LIVING -- WE OFFER CONGREGATE LIVING ARRANGEMENTS WHERE SENIORS LIVE INDEPENDENTLY ON THEIR OWN OR IN AN ASSISTED FASHION SHARING OUR COMMON AREAS, SOCIAL ACTIVITIES, AND AMENITIES. MOST OF THEIR MEALS ARE ENJOYED IN THE SOCIAL ENVIRONMENT OF THE DINING ROOM. IN ADDITION, WE OFFER TRANSPORTATION SERVICES, PERSONAL CARE SERVICES, SPIRITUAL PROGRAMS, AND OTHER SUPPORT SERVICES. THE PRIMARY GOAL WITH OUR CONGREGATE LIVING ARRANGEMENTS IS TO CREATE AN ATMOSPHERE THAT FOSTERS SOCIALIZATION AND STAYING ACTIVE. WE WANT OUR SENIORS TO REMAIN ENGAGED AND TO EXPERIENCE THE FULL VIBRANCY THAT LIFE ALLOWS FOR AS LONG AS THEY CAN PARTICIPATE. WHISPERING PINES' CONGREGATE LIVING PROGRAMS ACHIEVE THOSE GOALS ON A DAILY BASIS.","expense":3493820,"revenue":2935629},{"description":"SPECIALIZED AND STRUCTURED ALZHEIMER'S PROGRAM (TIMBRE) -- AT WHISPERING PINES, OUR ALZHEIMER'S ASSISTANCE IS DELIVERED THROUGH OUR TIMBRE PROGRAM. THE ACRONYM STANDS FOR \"THAT I MIGHT BE RICHLY ESTEEMED.\" WE ASSIST OUR PATIENTS THROUGH THREE LEVELS OF SERVICE REFLECTIVE OF THE PROGRESSION OF THE DISEASE. (CONTINUED IN SCHEDULE O)","expense":2976885,"revenue":2872998},{"description":"SKILLED CARE AND THERAPY REHABILITATION -- ONE OUT OF EVERY THREE OLDER AMERICANS FALLS EVERY YEAR. FALLS ARE A GROWING CONCERN AS 95% OF HIP FRACTURES RESULT FROM FALLS AND 25% OF ELDERLY FALL VICTIMS WHO SUSTAIN A HIP FRACTURE DIE WITHIN ONE YEAR OF THE FALL. ONLY ONE-HALF OF ELDERLY PEOPLE CAN LIVE INDEPENDENTLY AFTER SUSTAINING INJURIES FROM A FALL. IN ADDITION TO FALLS, THERE ARE SURGICAL SITUATIONS WHERE PREVIOUSLY INDEPENDENT INDIVIDUALS NEED ASSISTANCE FOR SHORT PERIODS. AS THE PATIENT RECOVERS FROM THE SURGERY, THE ADDITIONAL SUPPORT PROVIDED BY WHISPERING PINES STAFF BOTH DECREASES THE RECOVERY PERIOD WHILE ENSURING THAT ADDITIONAL TRAUMA IS NOT EXPERIENCED BY THE INDIVIDUAL. FINALLY, STROKE RECOVERY IS ANOTHER MAJOR DEMAND ON OUR REHABILITATION SERVICES, EACH YEAR WE TREAT PATIENTS WITH A WIDE RANGE OF REHAB NEEDS DIRECTED FROM STROKES. (CONTINUED IN SCHEDULE O)","expense":1924727,"revenue":3665930}],"program_service_revenue_detail":[{"description":"ROUTINE SERVICES 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INCOME, PART III, LINE 12, MISCELLANEOUS INCOME RECEIVED IN FURTHERANCE OF THE ORGANIZATION'S TAX-EXEMPT PURPOSE: 2006 - $29,144 2007 - $4,493 2008 - $151,362 2009 - $0 2010 - $5,215,"}}},"ScheduleB":{"attached":true,"required":true},"ScheduleC":{"political_activity":{"total_exempt_function_expenditures":0},"lobbying_activities":{"total_lobbying_expenditures":0},"dues_notices":{"nondeductible_lobbying_political_total":0}},"ScheduleD":{"escrow_accounts":{"agent_trustee_etc":false,"included_on_financial_statements":true},"land_buildings_equipment":{"land":{"other_cost_or_other_basis":123966,"book_value":123966},"buildings":{"other_cost_or_other_basis":5103223,"book_value":1492519,"depreciation":3610704},"leasehold_improvements":{"other_cost_or_other_basis":205400,"book_value":131022,"depreciation":74378},"equipment":{"other_cost_or_other_basis":1251081,"book_value":390982,"depreciation":860099},"other_land_buildings":{"other_cost_or_other_basis":14766,"book_value":14766},"total_book_value":2153255},"other_liabilities":{"federal_income_tax_liability":0,"liabilities":[{"description":"ESTIMATED THIRD PARTY SETTLEMENTS","amount":44500}],"total_liability":44500},"net_assets_reconciliation":{"total_revenue":9536285,"total_expenses":9178873,"excess_or_deficit_for_year":357412,"other_amount":-3593,"total_adjustments":-3593,"excess_or_deficit_per_financial_statements":353819},"revenue_reconciliation":{"total_revenue_audited_financial_statements":9563966,"other_revenue":31274,"revenue_not_reported":31274,"revenue_subtotal":9532692,"other_revenues_not_included":3593,"revenue_not_reported_financial_statement":3593,"total_revenue_per_990":9536285},"expense_reconciliation":{"total_expenses_audited_financial_statements":9210147,"other_expenses_included":31274,"expenses_not_reported":31274,"expenses_subtotal":9178873,"other_expenses_not_included":0,"expenses_not_reported_financial_statement":0,"total_expenses_per_990":9178873},"supplemental_information":[{"identifier":"Explanation of escrow agreement","form_and_line_reference":"Schedule D, Part IV, Line 2b","explanation":"THE ORGANIZATION HAS A RESIDENT TRUST ACCOUNT SET UP AS A BANK ACCOUNT FOR THE RESIDENTS' PERSONAL FUNDS. THE FUND FUNCTIONS AS \"BANK\" FOR RESIDENTS WHO RESIDE AT WHISPERING PINES AND ARE NOT ABLE TO GO TO A REGULAR BANK. EACH RESIDENT'S PORTION OF THE FUNDS IS ACCOUNTED FOR SEPARATELY, AND EACH RESIDENT HAS THE ABILITY TO ACCESS HIS OR HER FUNDS ANY TIME THE BUSINESS OFFICE IS OPEN."},{"identifier":"FIN 48 (ASC 740) footnote","form_and_line_reference":"Schedule D, Part X, Line 2","explanation":"THE ORGANIZATION IS EXEMPT FROM INCOME TAXES ON INCOME FROM RELATED ACTIVITIES UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING STATE TAX LAW. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES. U.S. GAAP REQUIRES THAT A TAX POSITION IS RECOGNIZED AS A BENEFIT ONLY IF IT IS \"MORE LIKELY THAN NOT\" THAT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE \"MORE LIKELY THAN NOT\" TEST, NO TAX BENEFIT IS RECORDED. DUE TO ITS TAX-EXEMPT STATUS, THE ORGANIZATION IS NOT GENERALLY SUBJECT TO U.S. FEDERAL INCOME TAX OR STATE INCOME TAX. THE ORGANIZATION'S FORM 990 HAS NOT BEEN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF INDIANA FOR THE LAST THREE YEARS. THE ORGANIZATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. THE ORGANIZATION RECOGNIZES INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THE ORGANIZATION DID NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES AT DECEMBER 31, 2010 AND 2009."},{"identifier":"Other changes in net assets","form_and_line_reference":"Schedule D, Part XI, Line 8","explanation":"CHANGE IN VALUE OF INVESTMENT IN CCRRG - -3593;"},{"identifier":"Other revenues in audited financial statements not in form 990","form_and_line_reference":"Schedule D, Part XII, Line 2d","explanation":"LOSS ON DISPOSAL OF FIXED ASSETS - 31274;"},{"identifier":"Other revenues in form 990 not in audited financial statements","form_and_line_reference":"Schedule D, Part XII, Line 4b","explanation":"CHANGE IN VALUE OF INVESTMENT IN CCRRG - 3593;"},{"identifier":"Other expenses in audited financial statements not in form 990","form_and_line_reference":"Schedule D, Part XIII, Line 2d","explanation":"LOSS ON DISPOSAL OF FIXED ASSETS - 31274;"}]},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":0,"total_domestic_grants":0},"ScheduleF":{"reported_foreign_grants":0},"source_xml":"201141809349300339_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"The organization is a 150-bed licensed nursing facility organized under the laws of the state of indiana for the purpose of aiding and promoting the care of the sick, aged, and helpless in valparaiso, in.","primary_activities":"Specialized and structured alzheimer's program (timbre) -- at whispering pines, our alzheimer's assistance is delivered through our timbre program. The acronym stands for \"that i might be richly esteemed.\" we assist our patients through three levels of service reflective of the progression of the disease. Our second specialized unit was opened in july 2011 and provides care to ventilator dependent residents. These residents are provided the same opportunities as any of our long term residents, including mobility, if their condition allows. (continued in schedule o)\n\nIntermediate care, short term respite, and congregate living -- we offer congregate living arrangements where seniors live independently on their own or in an assisted fashion sharing our common areas, social activities, and amenities. Most of their meals are enjoyed in the social environment of the dining room. In addition, we offer transportation services, personal care services, spiritual programs, and other support services. The primary goal with our congregate living arrangements is to create an atmosphere that fosters socialization and staying active. We want our seniors to remain engaged and to experience the full vibrancy that life allows for as long as they can participate. Whispering pines' congregate living programs achieve those goals on a daily basis.\n\nSkilled care and therapy rehabilitation -- one out of every three older americans falls every year. Falls are a growing concern as 95% of hip fractures result from falls and 25% of elderly fall victims who sustain a hip fracture die within one year of the fall. Only one-half of elderly people can live independently after sustaining injuries from a fall. In addition to falls, there are surgical situations where previously independent individuals need assistance for short periods. As the patient recovers from the surgery, the additional support provided by whispering pines staff both decreases the recovery period while ensuring that additional trauma is not experienced by the individual. Finally, stroke recovery is another major demand on our rehabilitation services, each year we treat patients with a wide range of rehab needs directed from strokes. (continued in schedule o)\n\n(continued from part iii) owned and operated since 1964 by the porter county council of church women, whispering pines health care center (whispering pines) is a not-for-profit organization committed to the care of the elderly. Whispering pines offers full 24-hour care ranging from rehabilitative therapy services to restorative nursing and alzheimer's care in a secure home-like environment. Whispering pines is located within two miles of a large hospital and near shopping, parks, and restaurants for convenience and excursion. Our onsite services include physician services, nursing services, pharmacy services, occupational therapy, physical therapy, speech-language services, lab services, diagnostic x-ray, qualified activities professional, qualified social workers, chaplain, dentistry services, podiatry services, mental health services, dietary services, and housekeeping services. There were 40,871 patient days served during 2011. Services include a specialized and structured alzheimer's program, skilled and intermediate care, short term respite, and therapy rehabilitation. 44 percent of rehab residents were discharged to home, 17 percent were transferred to in-house long-term care, with a 13 percent census on skilled care unit. The 150 licensed beds in the facility were occupied 74.65 percent of the time, for an average daily census of 112 residents.\n\n(continued from part iii) \"elm\" is the first stage of the program for patients in the early stage assistance. During the early stages, the resident experiences some forgetfulness of the placement of items, names, dates, etc. Assisting our elm residents finds us helping bring these items back to cognitive memory. With assistance, elm residents can lead a near normal life style. \"maple\" is the middle stage of the program. Mid-state alzheimer's residents begin to experience challenges with mathematical functions, i.e. Counting backwards, planning events, remembering personal or family history, and dressing appropriately for the weather. Working with our maple residents requires an increased level of care in order to maintain a near normal life style. Finally, \"linden\" is the late stage alzheimer's care program. Residents with late stage alzheimer's face the greatest challenges. In this stage, our work is the most intensive as we work to provide quality care for these individuals. Although their previous life style has become a thing of the past, our team of skilled professionals provides unparalleled care that maximizes the quality of life these individuals can lead. Staging the disease in this manner is an imperfect science. However, alzheimer's is arguably one of the less than perfect events in one's life. Through our success in timbre, we strive to richly esteem each phase of the disease to make our patients' lives as near to perfect as is humanly possible.\n\n(continued from part iii) as these patients recover, their healing can be expedited through the services provided at whispering pines. Through the guided rehabilitation services of whispering pines staff, senior citizens can recover in a secure environment that meets their every need. Rehabilitation therapy services are provided in: physical therapy, occupational therapy, speech therapy, and respiratory therapy.","year":2011,"name":"PORTER COUNTY COUNCIL OF CHURCH WOMEN INC","phone":"2194620508","website":"WWW.WPHCC.ORG","type":"990","affiliation":"Christianity","foreign_countries":["India"],"year_formation":1955,"state_legal_domicile":"IN","total_volunteers":120,"tax_period_begin":"2011-01-01T00:00:00","tax_period_end":"2011-12-31T00:00:00","address":"3301 North Calumet Avenue, Valparaiso, IN, 46383, USA","city":"Valparaiso","state":"IN","country":"USA","zip_code":"46383"},"Governance":{"501c3 determination":true,"Number of voting members":11,"Number of independent voting members":10,"Number of employees total":260,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":260,"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":false,"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":true,"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,"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":10218442,"Contributions":{"value":31529,"Other contributions":31529},"Program revenue":{"value":10201321,"Total revenue":10201321,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-56227,"Investment income total":3545,"Net investment gain":-59772,"Income from invest bond proceeds":0},"Other revenues":{"value":41819,"Other total":41819,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0}},"Expenses":{"value":9739230,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":5418769,"Current officers":152282,"Disqualified persons":26360,"Other salaries and wages":4329816,"Pension plan contributions":0,"Other employee benefits":557891,"Payroll taxes":352420},"Other expenses":{"value":4320461,"Management services":0,"Legal":14428,"Accounting":56107,"Lobbying services":0,"Investment management fees":1900,"Other services":1295345,"Advertising":48451,"Office expenses":174563,"Information technology":0,"Royalties":0,"Occupancy":191646,"Travel":7994,"Conferences and meetings":0,"Interest":52196,"Payments to affiliates":0,"Depreciation and depletion":324082,"Insurance":118308,"Travel entertainment public officials":0,"Itemized Expenses":{"value":1981996,"VARIOUS":1981996},"All other expenses":53445}},"Assets":{"value":5940520,"Non-interest bearing cash":500,"Savings and temp cash investments":1980821,"Accounts receivable":1321759,"Inventories for sale or use":15834,"Prepaid expenses deferred charges":47814,"Land, building, equipment":2235160,"Investments other":0,"Investments program related":31115,"Other assets":307517},"Liabilities":{"value":1886555,"Accounts payable, accrued":672133,"Deferred, revenue":4622,"Escrow account liability":19567,"Secured mortgages and notes payable":827073,"Other liabilities":363160},"Fund balance":{"value":4053965},"Form990Details":{"program_service_accomplishments":[{"description":"SPECIALIZED AND STRUCTURED ALZHEIMER'S PROGRAM (TIMBRE) -- AT WHISPERING PINES, OUR ALZHEIMER'S ASSISTANCE IS DELIVERED THROUGH OUR TIMBRE PROGRAM. THE ACRONYM STANDS FOR \"THAT I MIGHT BE RICHLY ESTEEMED.\" WE ASSIST OUR PATIENTS THROUGH THREE LEVELS OF SERVICE REFLECTIVE OF THE PROGRESSION OF THE DISEASE. OUR SECOND SPECIALIZED UNIT WAS OPENED IN JULY 2011 AND PROVIDES CARE TO VENTILATOR DEPENDENT RESIDENTS. THESE RESIDENTS ARE PROVIDED THE SAME OPPORTUNITIES AS ANY OF OUR LONG TERM RESIDENTS, INCLUDING MOBILITY, IF THEIR CONDITION ALLOWS. (CONTINUED IN SCHEDULE O)","expense":3765777,"revenue":3480728},{"description":"INTERMEDIATE CARE, SHORT TERM RESPITE, AND CONGREGATE LIVING -- WE OFFER CONGREGATE LIVING ARRANGEMENTS WHERE SENIORS LIVE INDEPENDENTLY ON THEIR OWN OR IN AN ASSISTED FASHION SHARING OUR COMMON AREAS, SOCIAL ACTIVITIES, AND AMENITIES. MOST OF THEIR MEALS ARE ENJOYED IN THE SOCIAL ENVIRONMENT OF THE DINING ROOM. IN ADDITION, WE OFFER TRANSPORTATION SERVICES, PERSONAL CARE SERVICES, SPIRITUAL PROGRAMS, AND OTHER SUPPORT SERVICES. THE PRIMARY GOAL WITH OUR CONGREGATE LIVING ARRANGEMENTS IS TO CREATE AN ATMOSPHERE THAT FOSTERS SOCIALIZATION AND STAYING ACTIVE. WE WANT OUR SENIORS TO REMAIN ENGAGED AND TO EXPERIENCE THE FULL VIBRANCY THAT LIFE ALLOWS FOR AS LONG AS THEY CAN PARTICIPATE. WHISPERING PINES' CONGREGATE LIVING PROGRAMS ACHIEVE THOSE GOALS ON A DAILY BASIS.","expense":3021603,"grants":0,"revenue":2659833},{"description":"SKILLED CARE AND THERAPY REHABILITATION -- ONE OUT OF EVERY THREE OLDER AMERICANS FALLS EVERY YEAR. FALLS ARE A GROWING CONCERN AS 95% OF HIP FRACTURES RESULT FROM FALLS AND 25% OF ELDERLY FALL VICTIMS WHO SUSTAIN A HIP FRACTURE DIE WITHIN ONE YEAR OF THE FALL. ONLY ONE-HALF OF ELDERLY PEOPLE CAN LIVE INDEPENDENTLY AFTER SUSTAINING INJURIES FROM A FALL. IN ADDITION TO FALLS, THERE ARE SURGICAL SITUATIONS WHERE PREVIOUSLY INDEPENDENT INDIVIDUALS NEED ASSISTANCE FOR SHORT PERIODS. AS THE PATIENT RECOVERS FROM THE SURGERY, THE ADDITIONAL SUPPORT PROVIDED BY WHISPERING PINES STAFF BOTH DECREASES THE RECOVERY PERIOD WHILE ENSURING THAT ADDITIONAL TRAUMA IS NOT EXPERIENCED BY THE INDIVIDUAL. FINALLY, STROKE RECOVERY IS ANOTHER MAJOR DEMAND ON OUR REHABILITATION SERVICES, EACH YEAR WE TREAT PATIENTS WITH A WIDE RANGE OF REHAB NEEDS DIRECTED FROM STROKES. 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RESIDENT TRUST ACCOUNT SET UP AS A BANK ACCOUNT FOR THE RESIDENTS' PERSONAL FUNDS. THE FUND FUNCTIONS AS \"BANK\" FOR RESIDENTS WHO RESIDE AT WHISPERING PINES AND ARE NOT ABLE TO GO TO A REGULAR BANK. EACH RESIDENT'S PORTION OF THE FUNDS IS ACCOUNTED FOR SEPARATELY, AND EACH RESIDENT HAS THE ABILITY TO ACCESS HIS OR HER FUNDS ANY TIME THE BUSINESS OFFICE IS OPEN."},{"identifier":"FIN 48 (ASC 740) footnote","form_and_line_reference":"Schedule D, Part X, Line 2","explanation":"THE ORGANIZATION IS EXEMPT FROM INCOME TAXES ON INCOME FROM RELATED ACTIVITIES UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING STATE TAX LAW. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES. U.S. GAAP REQUIRES THAT A TAX POSITION IS RECOGNIZED AS A BENEFIT ONLY IF IT IS \"MORE LIKELY THAN NOT\" THAT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE \"MORE LIKELY THAN NOT\" TEST, NO TAX BENEFIT IS RECORDED. DUE TO ITS TAX-EXEMPT STATUS, THE ORGANIZATION IS NOT GENERALLY SUBJECT TO U.S. FEDERAL INCOME TAX OR STATE INCOME TAX. THE ORGANIZATION'S FORM 990 HAS NOT BEEN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF INDIANA FOR THE LAST THREE YEARS. THE ORGANIZATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. THE ORGANIZATION RECOGNIZES INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THE ORGANIZATION DID NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES AT DECEMBER 31, 2011 AND 2010."}]},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":0,"total_domestic_grants":0},"ScheduleF":{"reported_foreign_grants":0},"ScheduleL":{"business_transactions_involving_interested_persons":[{"business_name_line1":"SHERI CARULLO","relationship":"DAUGHTER OF BOARD MEMBER WILLIAM PAULEY","description":"EMPLOYEE COMPENSATION","amount":26360,"sharing_of_revenues":false,"name":"SHERI CARULLO"}]},"source_xml":"201232099349300738_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"The organization is a 150-bed licensed nursing facility organized under the laws of the state of indiana for the purpose of aiding and promoting the care of the sick, aged, and helpless in valparaiso, in.","primary_activities":"Specialized and structured alzheimer's program (timbre) -- at whispering pines, our alzheimer's assistance is delivered through our timbre program. The acronym stands for \"that i might be richly esteemed.\" we assist our patients through three levels of service reflective of the progression of the disease. Our second specialized unit was opened in july 2011 and provides care to ventilator dependent residents. These residents are provided the same opportunities as any of our long term residents, including mobility, if their condition allows. (continued in schedule o)\n\nIntermediate care, short term respite, and congregate living -- we offer congregate living arrangements where seniors live independently on their own or in an assisted fashion sharing our common areas, social activities, and amenities. Most of their meals are enjoyed in the social environment of the dining room. In addition, we offer transportation services, personal care services, spiritual programs, and other support services. The primary goal with our congregate living arrangements is to create an atmosphere that fosters socialization and staying active. We want our seniors to remain engaged and to experience the full vibrancy that life allows for as long as they can participate. Whispering pines' congregate living programs achieve those goals on a daily basis.\n\nSkilled care and therapy rehabilitation -- one out of every three older americans falls every year. Falls are a growing concern as 95% of hip fractures result from falls and 25% of elderly fall victims who sustain a hip fracture die within one year of the fall. Only one-half of elderly people can live independently after sustaining injuries from a fall. In addition to falls, there are surgical situations where previously independent individuals need assistance for short periods. As the patient recovers from the surgery, the additional support provided by whispering pines staff both decreases the recovery period while ensuring that additional trauma is not experienced by the individual. Finally, stroke recovery is another major demand on our rehabilitation services, each year we treat patients with a wide range of rehab needs directed from strokes. (continued in schedule o)\n\n(continued from part iii) owned and operated since 1964 by the porter county council of church women, whispering pines health care center (whispering pines) is a not-for-profit organization committed to the care of the elderly. Whispering pines offers full 24-hour care ranging from rehabilitative therapy services to restorative nursing and alzheimer's care in a secure home-like environment. Whispering pines is located within two miles of a large hospital and near shopping, parks, and restaurants for convenience and excursion. Our onsite services include physician services, nursing services, pharmacy services, occupational therapy, physical therapy, speech-language services, lab services, diagnostic x-ray, qualified activities professional, qualified social workers, chaplain, dentistry services, podiatry services, mental health services, dietary services, and housekeeping services. There were 40,871 patient days served during 2011. Services include a specialized and structured alzheimer's program, skilled and intermediate care, short term respite, and therapy rehabilitation. 44 percent of rehab residents were discharged to home, 17 percent were transferred to in-house long-term care, with a 13 percent census on skilled care unit. The 150 licensed beds in the facility were occupied 74.65 percent of the time, for an average daily census of 112 residents.\n\n(continued from part iii) \"elm\" is the first stage of the program for patients in the early stage assistance. During the early stages, the resident experiences some forgetfulness of the placement of items, names, dates, etc. Assisting our elm residents finds us helping bring these items back to cognitive memory. With assistance, elm residents can lead a near normal life style. \"maple\" is the middle stage of the program. Mid-state alzheimer's residents begin to experience challenges with mathematical functions, i.e. Counting backwards, planning events, remembering personal or family history, and dressing appropriately for the weather. Working with our maple residents requires an increased level of care in order to maintain a near normal life style. Finally, \"linden\" is the late stage alzheimer's care program. Residents with late stage alzheimer's face the greatest challenges. In this stage, our work is the most intensive as we work to provide quality care for these individuals. Although their previous life style has become a thing of the past, our team of skilled professionals provides unparalleled care that maximizes the quality of life these individuals can lead. Staging the disease in this manner is an imperfect science. However, alzheimer's is arguably one of the less than perfect events in one's life. Through our success in timbre, we strive to richly esteem each phase of the disease to make our patients' lives as near to perfect as is humanly possible.\n\n(continued from part iii) as these patients recover, their healing can be expedited through the services provided at whispering pines. Through the guided rehabilitation services of whispering pines staff, senior citizens can recover in a secure environment that meets their every need. 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