2024-11-15T17:17:46-06:00 2023-12-31 330690020 LAVINE LOFGREN MORRIS & ENGELBERG LLP 4180 LA JOLLA VILLAGE DR STE 300 LA JOLLA CA 92037 990 2023-09-01 952111196 ST PAUL'S EPISCOPAL HOME INC STPA 6192396900 328 MAPLE STREET SAN DIEGO CA 92103 GEORGE VIEU VP OF FINANCE 6192396900 2024-11-15 1 0 JENNIFER A GLASER P00886843 8584551200 2023 2024-10-15 13:58:12Z MICHAEL MCHALE 328 MAPLE STREET SAN DIEGO CA 92103 13483564 0 X WWW.STPAULSENIORS.ORG X 1961 CA ST. PAUL'S IS SPIRITUALLY GUIDED TO HELP SENIORS LEAD ENRICHED LIVES THROUGH EXCELLENT AND INNOVATIVE SERVICES. 22 22 532 59 0 0 134094 71793 29487035 10533109 -532176 35773 8519400 2670956 37608353 13311631 0 0 0 0 23032294 7637089 0 0 0 18710538 6168125 41742832 13805214 -4134479 -493583 92112964 95505738 42321498 46130819 49791466 49374919 X ST. PAUL'S IS SPIRITUALLY GUIDED TO HELP SENIORS LEAD ENRICHED LIVES THROUGH EXCELLENT AND INNOVATIVE SERVICES. 0 0 3322114 3342582 ST. PAUL'S PLAZA IS A LICENSED RESIDENTIAL CARE RETIREMENT COMMUNITY. THE PLAZA PROVIDES RENTAL HOUSING, FOOD SERVICES, ASSISTED LIVING, MEMORY CARE AND OTHER SUPPORT SERVICES TO RESIDENT SENIORS. THE PLAZA ALSO PROVIDES DIETARY AND OTHER SERVICES TO OTHER PROGRAMS OF THE ORGANIZATION. 2786892 2902187 ST. PAUL'S VILLA IS A SENIOR ASSISTED-LIVING COMMUNITY WHICH PROVIDES HOUSING, FOOD SERVICES, ASSISTED LIVING, MEMORY CARE, AND OTHER SUPPORTIVE SERVICES TO RESIDENT SENIORS. THE VILLA ALSO PROVIDES DIETARY AND OTHER SERVICES TO OTHER PROGRAMS OF THE ORGANIZATION. 2366675 2798249 MCCOLL HEALTH CENTER IS A SKILLED NURSING FACILITY. 1812828 4213851 ST. PAUL'S MANOR PROVIDES RENTAL HOUSING, FOOD SERVICES, AND OTHER SERVICES TO RESIDENT SENIORS. ST. PAUL'S HOME PROVIDES GENERAL AND ADMINISTRATIVE SUPPORT TO PROGRAMS.ST. PAUL'S CHILD CARE PROGRAM PROVIDES CHILD CARE SERVICES. 1812828 4213851 10288509 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 166 0 532 1 0 0 0 0 0 0 0 0 0 0 X 22 22 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X X THE ORGANIZATION 6192396900 328 MAPLE STREET SAN DIEGO CA 92103 RANDY TRUAX CHAIR 5.00 1.00 X X 0 0 0 JAKE SUTTON VICE CHAIR 1.00 1.00 X X 0 0 0 MAUREEN MCNULTY SECRETARY- CATHEDRAL REP 2.00 1.00 X X 0 0 0 BILL MCCOLL TREASURER 2.00 1.00 X X 0 0 0 MARK ALLAN DIRECTOR 1.00 1.00 X 0 0 0 JAMES DEVITO DIRECTOR 1.00 1.00 X 0 0 0 LAURY GRAVES DIRECTOR 1.00 1.00 X 0 0 0 PHIL GREINER DIRECTOR 1.00 1.00 X 0 0 0 DAN GROSS DIRECTOR 1.00 1.00 X 0 0 0 SHIRLEY HORTON DIRECTOR 1.00 1.00 X 0 0 0 JONATHAN HUNTER DIRECTOR 1.00 1.00 X 0 0 0 PATRICK HURLEY DIRECTOR 1.00 1.00 X 0 0 0 KIRK JACKSON DIRECTOR 1.00 1.00 X 0 0 0 LESSLIE KELLER DIRECTOR 1.00 1.00 X 0 0 0 JOHN MCCOLL DIRECTOR 1.00 1.00 X 0 0 0 MARK MCMAHON DIRECTOR 1.00 1.00 X 0 0 0 BEN MEZA DIRECTOR 1.00 1.00 X 0 0 0 JERRY RINDONE DIRECTOR 1.00 1.00 X 0 0 0 RICHARD THORN ESQ DIRECTOR 1.00 1.00 X 0 0 0 ALEXANDRA VINSON DIRECTOR 1.00 1.00 X 0 0 0 PHYLLIS LENGYEL CATHEDRAL REP 1.00 1.00 X 0 0 0 MICHAEL MCHALE CEO, PRESIDENT 16.00 44.00 X X 461718 0 20405 RANDALL SANNER FORMER CFO 15.00 45.00 X 260828 0 38382 SOPHIA LUKAS COO 50.00 0.00 X 221383 0 17829 TIM FRAZIER CAO 7.00 43.00 X 128081 0 13245 GEORGE VIEU VP OF FINANCE 16.00 44.00 X 183357 0 5235 AMANDA GOIS MARKETING DIRECTOR 20.00 30.00 X 157647 0 18932 CORY FISH HR DIRECTOR 40.00 10.00 X 159816 0 13404 KIM STRATMAN ADMINISTRATOR 40.00 10.00 X 156718 0 20029 MARK VALLADOLID IT DIRECTOR 30.00 20.00 X 171410 0 20500 1900958 0 167961 27 1 1 0 MFIB CA LLC 15721 N GREENWAY- HAYDEN LOOP STE 2 SCOTTSDALE AZ 85260 HOUSING RENOVATIONS 7650555 SODEXO INC & AFFILIATES PO BOX 360170 PITTSBURGH PA 152516170 FOOD & FACILITIES MANAGEMENT COMPANY 3476269 BRIGHTSTAR CARE OF CORONADOLA MESA 680 FLETCHER PKWY STE 206 EL CAJON CA 92020 HEALTH AND MEDICAL SERVICES 2670286 TABULA RASA HEALTHCARE 228 STRAWBRIDGE DR 100 MOORESTOWN NJ 08057 HEALTHCARE SERVICES 1724951 BETA HEALTHCARE GROUP RMA 1443 DANVILLE BLVD ALAMO CA 94507 PROPERTY AND LIABILITY INSURANCE 1595369 73 67795 3998 71793 VILLA AND PLAZA 623000 6244769 6244769 MCCOLL HEALTH CENTER 623000 2798249 2798249 RENTAL INCOME 531120 744526 744526 MANOR 623990 522458 522458 CHILDCARE 624410 223107 223107 10533109 40172 40172 56159 108963 -52804 -52804 -52804 58571 62970 -4399 -4399 -4399 MANAGEMENT FEES 541610 2671900 2671900 OTHER INCOME 624100 51860 51860 2723760 13311631 13256869 0 -17031 X 577461 577461 5997167 4644465 1352702 148679 102780 45899 566379 480503 85876 347403 259468 87935 67126 67126 19040 19040 2081 2081 1433796 1121523 312273 127424 127424 4038 236 3802 1199727 1182485 17242 54657 30221 24436 84213 63113 21100 331573 331573 670509 670509 110768 110768 RESIDENT SERVICES & SUP 946089 946089 OTHER OPERATING EXPENSE 651082 651082 MATERIALS & SUPPLIES 240711 200336 40375 LICENSES & FEES 204490 17016 187474 20801 20801 13805214 10288509 3516705 0 395649 2321342 97877 0 12788 2740 2376036 2761390 231462 441257 107232419 24229957 80075625 83002462 1718522 2058660 7205005 4917887 92112964 95505738 7610900 7881299 452366 131094 31113158 35061591 3145074 3056835 42321498 46130819 X 47357680 48174941 2433786 1199978 49791466 49374919 92112964 95505738 -493583 77036 0 X X 0 1 X 1 0 X 3174517 4079735 7853412 134094 71793 15313551 32743447 31875625 33865863 37914646 13256869 149656450 35917964 35955360 41719275 38048740 13328662 164970001 0 574426 2226226 7076713 9877365 574426 2226226 7076713 9877365 155092636 376748 422026 609427 528499 96331 2033031 376748 422026 609427 528499 96331 2033031 36294712 36377386 42328702 38577239 13424993 167003032 0.92870 0.92850 0.01220 0.01220 X SCHEDULE A, PART VI, EXPLANATION OF PUBLIC SUPPORT SHORT YEAR A CHANGE IN ACCCOUNTING PERIOD UNDER REVENUE PROCEDURE 85-58 RULES WAS MADE IN 2023 FROM FISCAL YEAR ENDING AUGUST 31 TO DECEMBER 31 TO MATCH THE CALENDER YEAR-END. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 11840 11840 0 PART II-B, LINE 1: THE ORGANIZATION ENGAGED IN ADVOCACY THROUGH (1) MEMBERSHIP IN ORGANIZATIONS REPRESENTING AND ADVOCATING FOR NON-PROFIT SENIOR PROVIDERS AT BOTH FEDERAL AND STATE LEVELS, PRIMARILY AT THE POLICY LEVEL WITH GOVERNMENT STAFF, BUT ALSO PERIODICALLY WITH LEGISLATORS AND THEIR STAFF, AND (2) DIRECT ADVOCACY WITH LEGISLATORS AND POLICY MAKERS AT THE FEDERAL, STATE, AND LOCAL LEVELS. DIRECT ADVOCACY CARRIED OUT BY THE ORGANIZATION'S STAFF REPRESENTS A DE MINIMUS PERCENTAGE OF THEIR TOTAL TIME. SUCH STAFF HAVE FULL-TIME DUTIES AND RESPONSIBILITIES FOCUSED ON THE ORGANIZATION'S SERVICES AND OPERATIONS. THE ORGANIZATION DOES NOT HIRE STAFF SPECIFICALLY TO ENGAGE IN LOBBYING OR ADVOCACY. 1181490 19835 1201325 1164368 20417 3295 1181490 1184691 -13696 6627 1164368 1186245 12689 14243 1184691 1142186 130612 21052 107605 1186245 0.09920 0.64000 0.26080 0 1 1 20129031 6464316 26593347 16622692 39627967 19917537 36333122 146580 5032662 4312420 866822 19209171 19209171 83002462 DUE FROM RELATED ENTITIES 1255449 OTHER RECEIVABLES 25411 RESERVES AND MORTGAGE IMPOUNDS 1003389 RIGHT OF USE ASSETS 2633638 4917887 DEPOSITS 92940 LEASE LIABILITY 2963895 3056835 X 13495549 77036 108963 185999 13309550 2081 2081 13311631 13912096 108963 108963 13803133 2081 2081 13805214 PART V, LINE 4: MEET CURRENT PROGRAM NEEDS OF THE ORGANIZATION. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, AND HAS BEEN CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. THE ORGANIZATION DETERMINED NO MATERIAL UNRECOGNIZED TAX BENEFITS OR LIABILITIES EXIST AS OF DECEMBER 31, 2023. IF APPLICABLE, THE ORGANIZATION WILL RECOGNIZE INTEREST AND PENALTIES RELATED TO UNDERPAYMENT OF INCOME TAXES AS INCOME TAX EXPENSE. AS OF DECEMBER 31, 2023, THE ORGANIZATION HAD NO AMOUNTS RELATED TO UNRECOGNIZED INCOME TAX BENEFITS AND NO AMOUNTS RELATED TO ACCRUED INTEREST AND PENALTIES. THE ORGANIZATION DOES NOT ANTICIPATE ANY SIGNIFICANT CHANGES TO UNRECOGNIZED TAX BENEFITS OVER THE NEXT YEAR. MANAGEMENT OF THE ORGANIZATION BELIEVES ITS ACTIVITIES ALLOW IT TO CONTINUE AS AN ORGANIZATION EXEMPT FROM INCOME TAX. THERE WERE NO ACTIVITIES SUBJECT TO UNRELATED BUSINESS INCOME TAX FOR THE YEAR ENDED DECEMBER 31, 2023. THE UNRELATED BUSINESS ACTIVITY HAS REPORTED NET LOSSES FOR THE YEARS ENDED AUGUST 31, 2023, 2022, AND 2021; THEREFORE, NO TAX LIABILITY IS RECORDED. THE ORGANIZATION BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DO NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION'S RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX AND EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN FOR THE TAX YEARS ENDED AUGUST 31, 2023, 2022, AND 2021, ARE OPEN FOR EXAMINATION AND MANAGEMENT ANTICIPATES THE STATUTE OF LIMITATIONS FOR THE TAX RETURN FOR THE YEAR ENDED DECEMBER 31, 2023, WILL EXPIRE IN NOVEMBER 2027. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 108,963. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 108,963. X X X X X 0 0 0 0 0 0 0 0 0 MICHAEL MCHALE CEO, PRESIDENT 460134 0 0 0 1584 0 13921 0 6484 0 482123 0 0 0 RANDALL SANNER FORMER CFO 254895 0 1000 0 4933 0 20832 0 17550 0 299210 0 0 0 SOPHIA LUKAS COO 216005 0 0 0 5378 0 17170 0 659 0 239212 0 0 0 GEORGE VIEU VP OF FINANCE 159231 0 24000 0 126 0 5235 0 0 0 188592 0 0 0 AMANDA GOIS MARKETING DIRECTOR 153715 0 1000 0 2932 0 12771 0 6161 0 176579 0 0 0 CORY FISH HR DIRECTOR 159629 0 0 0 187 0 13142 0 261 0 173219 0 0 0 KIM STRATMAN ADMINISTRATOR 150434 0 6000 0 284 0 13391 0 6637 0 176746 0 0 0 MARK VALLADOLID IT DIRECTOR 159434 0 11786 0 190 0 14039 0 6461 0 191910 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 CHAPTER OF THE CATHEDRAL CHURCH OF ST. PAUL (SOLE MEMBER) FORM 990, PART VI, SECTION A, LINE 7A SOLE MEMBER APPOINTS TWO EX-OFFICIO DIRECTORS TO THE BOARD OF THE ORGANIZATION. IN ADDITION, DEAN OF THE CATHEDRAL OF ST. PAUL'S SERVES AS THE PRESIDENT OF THE ORGANIZATION AND SITS EX-OFFICIO, IN THAT CAPACITY, ON THE BOARD. FORM 990, PART VI, SECTION A, LINE 7B DIRECTORS OF THE ORGANIZATION ARE APPROVED ANNUALLY BY THE SOLE MEMBER. CHANGES IN THE BY-LAWS OF THE ORGANIZATION ARE APPROVED, IN ADVANCE, BY THE SOLE MEMBER. FORM 990, PART VI, SECTION B, LINE 11B AFTER REVIEW AND APPROVAL BY MANAGEMENT, THE FORM 990 AND FORM 990-T ARE PROVIDED TO ALL BOARD MEMBERS FOR THEIR REVIEW BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS SIGN CONFLICT OF INTEREST POLICY STATEMENT ANUALLY. COMPLIANCE WITH THE POLICY MONITORED BY CEO AND BOARD CHAIR. FORM 990, PART VI, SECTION B, LINE 15 ANNUAL PERFORMANCE EVALUATION AND COMPENSATION REVIEW OF CEO AND OTHER OFFICERS CONDUCTED BY EXECUTIVE/COMPENSATION COMMITTEE ON THE BOARD'S BEHALF. FORM 990, PART VI, SECTION C, LINE 18 DOCUMENTS AVAILABLE FOR INSPECTION ARE MADE AVAILABLE AT PHYSICAL LOCATION AND UPON WRITTEN REQUEST. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS AVAILABLE FOR INSPECTION ARE MADE AVAILABLE AT PHYSICAL LOCATION AND UPON WRITTEN REQUEST. FORM 990, PART IX, LINE 11G CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 645,074. MANAGEMENT AND GENERAL EXPENSES 312,273. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 957,347. REGISTRY: PROGRAM SERVICE EXPENSES 476,449. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 476,449. FORM 990, PART XII, LINE 2C: NO CHANGE IN OVERSIGHT OR SELECTION PROCESS. FORM 990, PAGE 1, SECTION A CHANGE OF ACCOUNTING PERIOD, REVENUE PROCEDURE 85-58 RULES APPLY. ST PAUL'S REAL ESTATE HOLDINGS 1 LLC 328 MAPLE STREET SAN DIEGO CA 92103 REAL ESTATE HOLDINGS CA 12088 6080373 ST PAUL'S EPISCOPAL HOME INC COMMUNITY ELDERCARE OF SAN DIEGO 328 MAPLE STREET SAN DIEGO CA 92103 330853316 CARE FOR THE ELDERLY CA 501(C)(3) LINE 10 ST PAUL'S EPISCOPAL HOME INC 1 ST PAUL'S RETIREMENT HOMES FOUNDATION 328 MAPLE STREET SAN DIEGO CA 92103 330627795 PROVIDE FUNDRAISING SUPPORT TO PROGRAMS CA 501(C)(3) LINE 7 ST PAUL'S EPISCOPAL HOME INC 1 ST PAUL'S VILLA INC 328 MAPLE STREET SAN DIEGO CA 92103 200157629 LEASE OF REAL PROPERTY TO ST. 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