— in expenses

Lease of nursing home facility to provide housing and medical care to its elderly residents. The lessor organization supports the lessee in operating a nursing home facility in a charitable manner. The lessor and lessee are commonly controlled related tax-exempt organizations. In 2018, the operations of the lessee were sold to an unrelated party in an arm's length transaction. As a result, in the current year, the filing organization became inactive and dissolved effective 12/31/2019.