Kahler Financial Group Presentation July 25, 2006

1. Westhills Village Quality of Life, Quality of Care Kahler Financial Group Presentation July 25, 2006

2. Apartment Amenities • 197 Independent Living Apartments • Delicious entrees served daily in newly remodeled Dining Room • Garages and Carports available • Emergency Call System • Social Activities • Wellness Programs, Fitness Center • US Bank, Post Office, Pantry Store, Beauty Shop, Woodworking Shop, Craft Room, Libraries, Computer Center, Billiards Room, Garden Room, Garden Plots, Putting Green

3. Home Health and Therapy Services • Serve everyone in Rapid City and surrounding areas • RN’s, CNA’s, Homemakers • Transportation • Occupational, Speech and Physical Therapy • Medicare, Medicaid, VA, Private Pay, Managed Care, Insurance

4. Assisted Living • 31 Private Assisted Living Suites • Medication Monitoring/Administration • 3 Meals Served Daily • Activities • 24-Hour Staffing • Serve community residents as well as Westhills residents • Licensed in all 6 levels of Assisted Living care

5. Health Care • 44 room, licensed facility • Long and short-term skilled nursing care for community residents as well as Westhills residents • Private/semi private rooms • Medical Director • Dr. Kenneth Diamond • Social Services • Activities • Rehab focus • Focus on quality, choices and outcomes

6. Clarkson Mt. View Health Care Facility • 52 room, licensed facility • A number of improvements have been made: • Landscaping • Air Conditioning • Dining Room Upgrade • Sun Room Upgrade • Resident Room Renovation • Nursing Area Upgrade • Staffing and Development • Rehab and Therapy • Upgrade to facility and services

7. The Villas at Westhills • 24 Duplex and Triplex Units • 4 Floor plans • 1288 to 3300 square feet • 17 with full basements, 7 without basements • Monthly housekeeping • Double car, attached garages • Groundskeeping, maintenance • Resident Check System • Dining at Westhills • Part of Westhills Village Continuum of Care • 24 Villas complete, May, 2004 • All Villas are occupied with two year waiting list.

8. Ranked one of the top four retirement communities by Money Magazine Recipient of the Rapid City Beautification Award 5 star Health Care Facility “A-” rating by Standards & Poor in 2003 Deficiency free State Department surveys in Home Health, Assisted Living and Health Care Daryl Reinicke selected as 2003 Administrator of the Year by the SD Health Care Association. Westhills Village Focuses on Quality and Customer Service

9. Part of a Quality Community • Employ a total of 275 employees • Provide excellent benefits including: • Continuing education • Educational Scholarships funded through the Westhills Village Foundation

10. Westhills Village Employees and Residents:Partnering with the Community • United Way Jeans Days and annual campaign and other fundraising activities • Volunteer at many local agencies • Hospice • RCRH • YMCA • Serve on State and Local Boards • Host many local group/club meetings

11. Westhills Statistics • Total of 375 residents at all facilities • Apartment Residents: • Represent 18 States • 72% Female • 28% Male • 25% Couples • Ages range from 62 - 100

12. The Facts about Westhills Village • Westhills Village is affordable • Options for all financial needs • Lease • Limited Refundable Contract • Return of Investment Contract • Compare the costs • Includes all utilities • Maintenance, insurance • Tax deductible Residence Fee • Contracts provide health care credits • The only life care community in the area

13. The Facts about Westhills Village • Old Folks Home – No! • Residents BEGIN their “new life” at Westhills Village • More time to enjoy their retirement years • Weekly Laundry (Apartments) • Housekeeping • One meal a day in Dining Room (Apartments) • Maintenance Free Living • Social Activities • Annual Picnic, Monthly Socials, Concerts, Birthday/Anniversary Parties, Line Dancing, Clubs, Card Games, BINGO, Billiards League • Volunteer in the WH Community as well as the Rapid City Community • Enjoy peace of mind that their future needs, including health care needs, will be met.

14. Planning • Most plan for: retirement savings, life insurance, health insurance, wills/estates, funerals, but have you planned for your retirement years? • Have you planned for where you will live? • To remain independent for as long as possible? • Accessibility of Home Care, Assisted Living, Skilled Nursing Care and supportive services • Will you be able to enjoy the benefits of your planning, or will you wait too long? • What quality of life have you planned for? • Socializing, security, traveling and enjoyment • What if something happens to your spouse or support plan?

15. Main reasons people hesitate to plan for retirement living: • Do not want to give up perceived independence • Think their lifestyle will have to change • Think they can wait until they have a reason to make a decision • Will not need the services provided • The transition is too overwhelming • Do not understand the costs • Today and in the future

16. Continuum of Care

17. What the Future Holds? • Part of the mission of Westhills Village is to stay on the leading edge of services, amenities and accommodations that our residents want and deserve. • Upgrading, renovating, providing quality service • Innovative approach to resident focused services and care • The Board’s goal is to continue to offer affordable, quality retirement living to middle income people in this area