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(DBA GRAYDON MANOR) CONCLUDED THAT THEY COULD BETTER SERVE THEIR RESPECTIVE MISSIONS BY COMBINING THEIR ASSETS THROUGH GRAFTON ACQUIRING GRAYDON MANOR AND ALL OF ITS ASSETS. THIS ACQUISITION INCLUDES THE NET ASSETS OF THE GRAYDON MANOR FOUNDATION, WHICH IS A SEPARATE TAX EXEMPT ENTITY UNDER THE CONTROL OF GRAYDON MANOR. THIS COMBINATION OF ASSETS WILL ALLOW THE ASSETS OF BOTH CORPORATIONS TO BETTER SERVE MENTALLY ILL AND DEVELOPMENTALLY DISABLED INDIVIDUALS BY CREATING ADMINISTRATIVE EFFICIENCIES AND PROVIDING GREATER INTELLECTUAL AND FISCAL RESOURCES TO ALL LOCATIONS OF THE COMBINED ENTITIES. THE ACQUISITION TOOK PLACE ON JANUARY 1, 2011 AT WHICH DATE THE GRAYDON MANOR BOARD CEASED TO EXIST AND 100% OF THE ASSETS OF GRAYDON MANOR CAME UNDER THE CONTROL OF THE GRAFTON BOARD OF DIRECTORS. THERE WAS NO OTHER CONSIDERATION TRANSFERRED. THE ACQUISITION HAS RESULTED IN A NET INHERENT CONTRIBUTION OF $7,073,159 TO GRAFTON SCHOOL, INCORPORATED. THIS CONTRIBUTION IS A RESULT OF THE EXCESS OF THE INDEPENDENTLY ASSESSED FAIR MARKET VALUES OF THE REAL PROPERTIES HELD BY GRAYDON MANOR AS COMPARED TO THEIR NET BOOK VALUES AT THE DATE THE ACQUISITION OCCURRED."},{"identifier":"OTHER TRANSFER OF CASH OR PROPERTY FROM A RELATED ORGANIZATION","form_and_line_reference":"FORM 990, SCHEDULE R, PART, V, LINE 1R","explanation":"GRAFTON SCHOOL, INCORPORATED TRANSFERRED CASH TOTALING $202,028 TO NATIONAL CHILDREN'S REHABILITATION CENTER, INC. TO ASSIST THE ORGANIZATION IN PAYING OPERATING EXPENSES. THIS AMOUNT HAS BEEN REFLECTED AS A PAYABLE TO THE RELATED ORGANIZATION ON THE BALANCE SHEET OF NATIONAL CHILDREN'S REHABILITATION CENTER, INC."}]},"Ratings":{"Mission Deployment Rate":{"score":null},"Program Expense Ratio":{"score":null},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":1.0},"Grant Itemization Coverage":{"score":null},"Independent Voting Board Pct":{"score":1.0},"Operating Margin":{"score":-0.27680926802911354,"percentile":0.16459034883218926},"Operating Reserve Ratio":{"score":0.0,"percentile":0.026800149493383534},"Liabilities to Assets Ratio":{"score":null,"percentile":null},"Officer Compensation Ratio":{"score":0.08121474269846526,"percentile":0.6063194845341626},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":1.0},"Related-Party Transparency":{"score":null},"Pay-Setting Controls":{"score":0.8333333333333334,"weight":5,"atoms":{"Compensation committee":{"value":true},"Independent compensation consultant":{"value":true},"Form 990 of other organizations reviewed":{"value":false},"Written employment contract":{"value":true},"Compensation survey or study":{"value":true},"Board or committee approval":{"value":true}}},"Governance Policy Score":{"score":1.0,"weight":5,"atoms":{"Conflict of interest policy":{"value":true},"Whistle blower policy":{"value":true},"Document retention policy":{"value":true},"Compensation process for CEO":{"value":true},"Compensation process for other employees":{"value":true},"Form 990 provided to governing body":{"value":true},"Minutes of governing body":{"value":true},"Audit committee":{"value":true},"Independent audit financial statements":{"value":true}}},"Categories":{"Financial Efficiency":{"score":null,"weight":45},"Transparency & Controls":{"score":0.9479166666666667,"weight":20},"Accountability":{"score":1.0,"weight":14},"Sustainability":{"score":0.17755750047951713,"weight":13},"Growth":{"score":null,"weight":8}},"Overall Score":{"score":0.7503527838205757,"percentile":0.5019304677511347}},"source_xml":"201201229349300855_public.xml"},"sector":"Health","donation_categories":[],"zakat_policy":null},"error":null}