Services provides oversight of nursing facilities that are commonly part of CCRCs, but this oversight focuses on the quality of care and safety of residents in those facilities that receive payments under the Medicare and Medicaid programs. If the community participates in Medicare and/or Medicaid (as opposed to private pay only), then the skilled nursing unit will be rated by the U.S. government on the basis of health inspections, staffing, and resident assessments. Potential residents, or their current caregivers, should inquire about licensing reports, prior inspections and verified complaints to help inform their opinion of a particular CCRC. It is also advisable for potential residents and their caregivers to have open discussions with current residents and receive their opinions on the CCRC in question. Given the complexity of CCRCs, a check list or worksheet is very useful. A list of accredited CCRCs (about 300 out of 1,900) can be procured from the Commission on Accreditation of Rehabilitation Facilities, which also provides resources to help evaluate CCRC options. It is important when considering CCRC contracts to have an elder law attorney review its terms and ensure legitimacy. In its 2010 report, GAO identified some risks CCRC residents might face, including: losing their residence and familiar surroundings in the event of a CCRC closure; losing the refundable portion of their entrance fees — which may amount to hundreds of thousand of dollars or more — if a CCRC encountered financial difficulties; facing larger-than-expected increases in monthly and other fees that could erode their existing assets or make the CCRC unaffordable to them. The biggest risk to CCRC residents is that the CCRC might default and not deliver its promised and paid-for care. CCRC residents should know that management’s ability to fill a vacant unit directly affects the level of fees that they must pay and the CCRC's ability to operate on a sound sustainable financial basis. In evaluating financial stability, one can examine the net assets (difference between the assets and the liabilities) of a non-profit CCRC as declared in Form 990, filed with the IRS annually for their tax-exempt status, and may be accessed online. One way CCRC residents can develop trust for the information and decisions coming from their leadership is to have a resident representative on the CCRC governing board. States that require residents to be represented on governing boards of CCRCs include New Jersey, Maryland, District of Columbia,