2022-11-14T06:43:50-06:00 2021-12-31 390859910 BAKER TILLY US LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2021-01-01 237039408 HUMANGOOD FOUNDATION WEST HUMA 9259247100 1900 HUNTINGTON DRIVE DUARTE CA 91010 ANDREW MCDONALD CFO 9259247100 2022-11-08 1 ANDREW MCDONALD 999009999 KERRI N BOGDA CPA P00760402 7177404863 X 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z JOHN H COCHRANE III 1900 HUNTINGTON DRIVE DUARTE CA 91010 28642960 0 X WWW.HUMANGOOD.ORG X 1968 CA TO HELP OLDER ADULTS LIVE THEIR BEST LIVES POSSIBLE, HOWEVER THEY DEFINE IT. 7 6 1 6 0 0 4529056 4355507 0 0 -680668 4159898 0 0 3848388 8515405 3677095 3745952 0 0 256367 303802 0 0 186018 580496 551788 4513958 4601542 -665570 3913863 73210412 80965021 2296588 2824080 70913824 78140941 X AT HUMANGOOD WE BELIEVE EVERYONE SHOULD HAVE THE OPPORTUNITY TO LIVE WITH ENTHUSIASM, CONFIDENCE AND SECURITY, REGARDLESS OF PHYSICAL, SOCIAL, OR ECONOMIC CIRCUMSTANCES. AND WHEN WE SAY EVERYONE, WE MEAN EVERYONE - INCLUDING YOU. CONTINUED ON SCHEDULE O.BECAUSE WE BELIEVE THIS, OUR MISSION IS TO INSPIRE YOUR BEST LIFE.WE DO THAT BY WORKING HAND-IN-HAND TO CREATE EXPERIENCES THAT MATTER TO YOU. 0 0 3745952 3745952 0 THE PRIMARY PURPOSE OF HUMANGOOD FOUNDATION WEST (THE "FOUNDATION") IS TO DEVELOP, INVEST AND ADMINISTER FUNDS TO PROVIDE RESIDENTIAL AND NURSING HOME CARE ON BEHALF OF THE RESIDENTS OF FACILITIES OF HUMANGOOD NORCAL AND CERTAIN OF ITS AFFILIATES, WHICH ARE RELATED 501(C)(3) ORGANIZATIONS. THE FOUNDATION'S PRINCIPAL ACTIVITY IS TO ADMINISTER SUCH FUNDS UNDER TRUST AGREEMENTS. THE FOUNDATION MANAGES DONATED INVESTMENT FUNDS FOR HUMANGOOD NORCAL, HUMANGOOD WASHINGTON DBA JUDSON PARK, HUMANGOOD ARIZONA, INC. DBA TERRACES OF PHOENIX, HUMANGOOD NEVADA DBA LAS VENTANAS, HUMANGOOD IDAHO DBA TERRACES OF BOISE, AND HUMANGOOD FRESNO DBA TERRACES AT SAN JOAQUIN GARDENS WHICH ARE RELATED 501(C)(3) ORGANIZATIONS. 3745952 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 15 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 6 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 0 0 0 0 CA X X X ANDREW MCDONALD CFO 9259247196 1900 HUNTINGTON DRIVE DUARTE CA 91010 X CAROLYN DOWNEY CHAIR 0.50 0.50 X X 0 0 0 WILLIAM G YOUNG JR VICE CHAIR 0.50 3.20 X X 0 0 0 CHARLOTTE MARTINELLI SECRETARY 0.50 0.50 X X 0 0 0 WILLIAM BATTISON DIRECTOR 0.50 9.60 X 0 63000 0 DOROTHY COLE DIRECTOR 0.50 0.50 X 0 0 0 CAROLYN LEONTOS DIRECTOR 0.50 0.50 X 0 0 0 DAVID FUKUDA DIRECTOR 0.50 0.50 X 0 0 0 JOHN H COCHRANE III PRESIDENT/CHIEF EXECUTIVE OFFICER 0.50 39.50 X 0 645511 25672 DANIEL OGUS CHIEF OPERATING OFFICER 0.50 39.50 X 0 530748 31801 FLEMING MENG CHIEF INFORMATION OFFICER 0.50 39.50 X 0 353484 33191 ANDREW MCDONALD CHIEF FINANCIAL OFFICER 0.50 39.50 X 0 354675 31380 BETHANY GHASSEMI CHIEF LEGAL OFFICER 0.50 39.50 X 0 281269 13919 JUANITA FRALEY VP PHILANTHROPY 20.00 20.00 X 0 222909 28882 PAMELA S CLAASSEN FORMER CFO TO 12/19; EXEC.CONSULTANT 0.50 39.50 X 0 122473 121 0 2574069 164966 0 1 1 0 MORGAN STANLEY 1333 N CALIFORNIA BLVD STE 133 WALNUT CREEK CA 94596 INVESTMENT MANAGEMENT 182756 1 450000 3905507 4355507 1551458 1551458 22735995 20127555 2608440 2608440 2608440 8515405 0 0 4159898 1495608 1495608 2250344 2250344 258731 110442 148289 30779 13138 17641 14292 6101 8191 182756 182756 39129 39129 5528 5528 11897 11897 294 294 ANNUITIES DISTRIBUTIONS 307903 307903 REPAIRS & MAINTENANCE 2544 2544 DUES & SUBSCRIPTIONS 1737 1737 4601542 3745952 669572 186018 721289 916851 637097 632352 71852026 79415818 73210412 80965021 83309 66241 2213279 2757839 2296588 2824080 X 59166897 65479732 11746927 12661209 70913824 78140941 73210412 80965021 X 3913863 3541573 -228319 X 1 X 1 X 1 0 X X 6 HUMANGOOD NORCAL 941225374 10 1 779414 0 HUMANGOOD FRESNO 260650298 10 0 257962 0 HUMANGOOD WASHINGTON 911659735 10 0 143643 0 HUMANGOOD ARIZONA 860176446 10 0 134084 0 HUMANGOOD NEVADA 200566413 10 0 31255 0 HUMANGOOD IDAHO 203659420 10 0 0 0 6 1346358 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 SCHEDULE A, PART I, LINE 12G: EVEN THOUGH NOT NAMED INDIVIDUALLY, HUMANGOOD NORCAL AND ITS AFFILIATES ARE LISTED IN THE GOVERNING DOCUMENTS OF FOUNDATION WEST AS SUPPORTED ORGANIZATIONS. THE FOUNDATION PERIODICALLY ALSO MAKES MINOR CONTRIBUTIONS TO VARIOUS HUMANGOOD AFFORDABLE HOUSING PROPERTIES. SCHEDULE A, PART IV, SECTION A, LINE 6: THE SPECIFIC PURPOSE OF THIS CORPORATION IS TO SUPPORT HUMANGOOD NORCAL AND AFFILIATES BY DEVELOPING, INVESTING AND ADMINISTERING FUNDS TO PROVIDE RESIDENTIAL AND NURSING HOME CARE ON BEHALF OF THE RESIDENTS OF CERTAIN FACILITIES OF HUMANGOOD NORCAL. THIS IS AN INDEPENDENT PROGRAM THAT FURTHERS HUMANGOOD NORCAL'S MISSION. GRANTS ARE PROVIDED TO HUMANGOOD NORCAL AND AFFILIATES. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11746000 3208000 611000 2904000 12661000 10789643 2914000 765357 2723000 11746000 10001643 2479000 1369000 3060000 10789643 9610081 3435439 -334063 2709814 10001643 8719511 2172301 904269 2157694 28306 9610081 0.00000 0.00000 1.00000 0 0 0 REVOCABLE TRUSTS 250863 OBLIGATIONS UNDER ANNUITY AGREEMENTS 2170251 DUE TO AFFILIATES 336725 2757839 X 11310473 3541573 -411075 3130498 8179975 335430 335430 8515405 4083356 -335430 -335430 4418786 182756 182756 4601542 PART V, LINE 4: TEMPORARILY RESTRICTED NET ASSETS REPRESENT RESOURCES RESTRICTED BY DONORS FOR SPECIFIC EXPENDITURES AND ARE COMPOSED OF TRUSTS AS WELL AS DONATIONS FOR SPECIAL PROJECTS. PERMANENTLY RESTRICTED NET ASSETS REPRESENT CASH AND INVESTMENTS THAT ARE SUBJECT TO GIFT INSTRUMENT RESTRICTIONS THAT REQUIRE THE PRINCIPLE TO BE INVESTED IN PERPETUITY. THE RELATED INVESTMENT INCOME IS TRANSFERRED TO UNRESTRICTED NET ASSETS OR TEMPORARILY RESTRICTED NET ASSETS AND PRIMARILY USED TO FUND RESIDENT PROGRAMS AND ACTIVITIES AND OPERATING COSTS AS DESIGNATED BY DONORS. PART X, LINE 2: THE CORPORATIONS ASSESS UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH THE PROVISIONS OF THE FASB ASC TOPIC 740-10, INCOME TAXES. THE CORPORATIONS RECOGNIZE THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. AS OF DECEMBER 31, 2021 AND 2020, AND FOR THE YEAR ENDED DECEMBER 31, 2021, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CONTRACTUAL LIABILITY ADJUSTMENT -228,319. INVESTMENT MGT. FEES NETTED AGAINST REVENUE ON FINANCIALS -182,756. PART XI, LINE 4B - OTHER ADJUSTMENTS: CONTRIBUTIONS FROM AFFILIATE NETTED AGAINST GRANTS ON FINANCIALS 450,000. TRANSFER OF MATURED ANNUITIES AND TRUSTS -114,570. PART XII, LINE 2D - OTHER ADJUSTMENTS: CONTRIBUTIONS FROM AFFILIATE NETTED AGAINST GRANTS ON FINANCIALS -450,000. TRANSFER OF MATURED ANNUITIES AND TRUSTS 114,570. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT MGT. FEES NETTED AGAINST REVENUE ON FINANCIALS 182,756. 1 HUMANGOOD NORCAL 1900 HUNTINGTON DRIVE DUARTE CA 91010 941225374 501(C)(3) 779414 0 N/A N/A SUPPORT OF BENEVOLENCE NEEDS HUMANGOOD FRESNO 1900 HUNTINGTON DRIVE DUARTE CA 91010 260650298 501(C)(3) 257962 0 N/A N/A SUPPORT OF BENEVOLENCE NEEDS HUMANGOOD CORNERSTONE 1900 HUNTINGTON DRIVE DUARTE CA 91010 300184304 501(C)(3) 149250 0 N/A N/A CAPITAL CONTRIBUTION HUMANGOOD WASHINGTON 1900 HUNTINGTON DRIVE DUARTE CA 91010 911659735 501(C)(3) 143643 0 N/A N/A SUPPORT OF BENEVOLENCE NEEDS AND CAPITAL CONTRIBUTION HUMANGOOD ARIZONA 1900 HUNTINGTON DRIVE DUARTE CA 91010 203659420 501(C)(3) 134084 0 N/A N/A SUPPORT OF BENEVOLENCE NEEDS AND CAPITAL CONTRIBUTION HUMANGOOD NEVADA 1900 HUNTINGTON DRIVE DUARTE CA 91010 200566413 501(C)(3) 31255 0 N/A N/A SUPPORT OF BENEVOLENCE NEEDS 6 0 TEAM MEMBER APPRECIATION FUNDS 2218 1843094 N/A N/A OTHER SPECIAL PROJECTS DISTRIBUTIONS 37 328095 N/A N/A EDUCATION PAYMENTS 40 60751 N/A N/A CRISIS FUNDS 11 18404 N/A N/A PART I, LINE 2: PROCEDURES FOR MONITORING USE OF GRANTS FUNDS IN US: GRANTS ARE MONITORED THROUGH THE OVERALL CONTROL EXERCISED BY HUMANGOOD CORNERSTONE AND HUMANGOOD OVER THE ACTIVITIES OF THE ENTITIES. THE PRIMARY USE OF GRANTS IS TO SUPPORT THE BENEVOLENCE NEEDS OF COMMUNITIES PROVIDING CARE FOR RESIDENTS THAT HAVE EXHAUSTED THEIR FUNDS. IN ADDITION, GRANTS ARE MADE TO AFFORDABLE HOUSING COMMUNITIES FOR NEEDS NOT MET WITH GOVERNMENTAL ASSISTANCE AS WELL AS FOR SOCIAL ACCOUNTABILITY PURPOSES. SCHEDULE I, PART II - ADDITIONAL INFORMATION: IN ADDITION TO FUNDRAISING FOR ENDOWMENT FUNDS SUPPORTING BENEVOLENCE NEEDS OF THE COMMUNITIES, THE FOUNDATION ALSO SUPPORTS FUNDRAISING FOR SPECIAL PROJECTS OF RELATED ORGANIZATIONS INCLUDING CAPITAL PROJECTS. 0 1 0 0 0 0 0 1 0 JOHN H COCHRANE III PRESIDENT/CHIEF EXECUTIVE OFFICER 0 499990 0 118748 0 26773 0 10164 0 15508 0 671183 0 0 DANIEL OGUS CHIEF OPERATING OFFICER 0 410000 0 82000 0 38748 0 11225 0 20576 0 562549 0 0 FLEMING MENG CHIEF INFORMATION OFFICER 0 306234 0 47250 0 0 0 14076 0 19115 0 386675 0 0 ANDREW MCDONALD CHIEF FINANCIAL OFFICER 0 310385 0 37125 0 7165 0 12290 0 19090 0 386055 0 0 BETHANY GHASSEMI CHIEF LEGAL OFFICER 0 236431 0 25492 0 19346 0 12454 0 1465 0 295188 0 0 JUANITA FRALEY VP PHILANTHROPY 0 200000 0 22500 0 409 0 11297 0 17585 0 251791 0 0 PAMELA S CLAASSEN FORMER CFO TO 12/19; EXEC.CONSULTANT 0 34644 0 54002 0 33827 0 0 0 121 0 122594 0 0 PART I, LINE 3 COMPENSATION OF THE CEO IS DETERMINED BY HUMANGOOD USING THE FOLLOWING METHODS: COMPENSATION COMMITTEE, COMPENSATION CONSULTANT, FORM 990 OF OTHER ORGANIZATIONS, COMPENSATION SURVEY/STUDY AND APPROVAL BY THE BOARD/COMPENSATION COMMITTEE. PART I, LINE 4B A SEPARATE IRC 457(F) PLAN WAS ESTABLISHED FOR CERTAIN KEY EXECUTIVE LEADERSHIP WHEREBY THE PLAN WILL FUND BASED ON PREDETERMINED ANNUAL CONTRIBUTIONS AND EARN A RETURN EQUAL TO THE CONSUMER PRICE INDEX RATE PLUS 2.5 PERCENT WITH A CAP OF 6.0 PERCENT. PART I, LINE 7 INCENTIVE COMPENSATION: EXECUTIVE DIRECTORS, REGIONAL MANAGERS AND SENIOR MANAGEMENT ARE ELIGIBLE FOR INCENTIVE COMPENSATION. IN ADVANCE OF THE CALENDAR YEAR TO WHICH INCENTIVE COMPENSATION APPLIES, GOALS ARE SET FOR EACH INDIVIDUAL THAT ALIGN WITH THE STRATEGIC AND OPERATIONAL OBJECTIVES OF THE ORGANIZATION. THE GOALS OF THE CEO AND EXECUTIVE TEAM ARE REVIEWED BY THE BOARD COMPENSATION COMMITTEE. BEFORE ANY PAYMENT IS EARNED, THE INCENTIVE POOL MUST BE FUNDED FROM EXCEEDING BUDGETED NET CASH PRODUCTION ARISING FROM THE SUM OF OPERATIONAL PERFORMANCE AND NET TURNOVER ENTRANCE FEES, AND IS SUBJECT TO A CAP. THE ATTAINMENT OF EACH INCENTIVE GOAL IS ASSESSED BY EACH TEAM MEMBER'S SUPERVISOR AND ULTIMATELY REVIEWED BY THE CEO PRIOR TO AWARD. IF THE INCENTIVE POOL IS PARTIALLY FUNDED, THE PARTIAL PERCENTAGE IS APPLIED TO THE POTENTIAL AWARD FOR EACH MEMBER'S ATTAINED GOALS. FORM 990, PART V, LINE 2: THE FILING ENTITY IS AN AFFILIATE IN A GROUP OF WHICH HUMANGOOD NORCAL IS CONSIDERED A COMMON PAY AGENT FOR W-2 REPORTING. HUMANGOOD NORCAL REPORTS ALL EMPLOYEES ON ITS FORM W-3, HOWEVER EACH AFFILIATE HAS EMPLOYEES ALLOCATED TO THAT ENTITY. PER IRS INSTRUCTIONS, EMPLOYEES LISTED ON PART V, LINE 2, ARE THOSE WHO ARE EMPLOYEES OF THIS ORGANIZATION. THE FOUNDATION DOES NOT, HOWEVER, REPORT THESE EMPLOYEES ON A SEPARATE W-3 UNDER ITS OWN EIN. FORM 990, PART VI, SECTION A, LINE 6 THE FOUNDATION'S SOLE MEMBER IS HUMANGOOD NORCAL, AN ORGANIZATION EXEMPT UNDER IRC SECTION 501(C)(3). HUMANGOOD, A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION EXEMPT UNDER IRC SECTION 501(C)(3), IS THE SOLE MEMBER OF HUMANGOOD NORCAL. FORM 990, PART VI, SECTION A, LINE 7A VOTING DIRECTORS OF THE BOARD OF DIRECTORS ARE ELECTED BY HUMANGOOD NORCAL AS THE SOLE MEMBER. FORM 990, PART VI, SECTION A, LINE 7B THE BOARD OF DIRECTORS GOVERNS THE CORPORATION, EXCEPT FOR ANY POWERS RESERVED BY THE BYLAWS TO THE SOLE MEMBER. THE BOARD ESTABLISHES ALL POLICY MATTERS UNDER WHICH THE CORPORATION'S STAFF OPERATES AND EXERCISES ALL POWERS GRANTED BY THE ARTICLES OF INCORPORATION AND BY STATUTE TO DIRECTORS OF NONPROFIT CORPORATIONS. ALL CORPORATE POWERS OF THE CORPORATION ARE EXERCISED BY, AND THE BUSINESS AND AFFAIRS OF THE CORPORATION, INCLUDING THE RAISING, INVESTMENT AND ALLOCATION OF FUNDS, ARE CONTROLLED BY, THE BOARD WHICH GOVERNS AND CONTROLS THE AFFAIRS AND BUSINESS OF THIS CORPORATION AND MAKE SUCH RULES AND REGULATIONS THEREFOR NOT INCONSISTENT WITH LAW, WITH THE ARTICLES OF INCORPORATION OF THIS CORPORATION OR THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CFO AND FURNISHED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EVERY YEAR, THE ORGANIZATION'S DIRECTORS AND OFFICERS ARE ASKED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE ALONG WITH A STATEMENT OF COMMITMENT. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, DIRECTORS AND OFFICERS MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS RELATED THERETO TO THE DIRECTORS AND MEMBERS OF COMMITTEES. A VOTE IS TAKEN OUTSIDE THE PRESENCE OF THE INDIVIDUAL IN QUESTION TO DETERMINE IF AN ACTUAL CONFLICT EXISTS.IF THE BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE RESPONSE OF THE MEMBER, THE BOARD OR COMMITTEE DETERMINES THAT THE MEMBER HAS IN FACT FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE PRESIDENT, COO AND CFO OF HUMANGOOD IS REVIEWED ANNUALLY FOR MARKET COMPETITIVENESS BY A COMPENSATION COMMITTEE OF THE HUMANGOOD BOARD. COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS REVIEWED BY THE CEO WITH DISCLOSURE TO THE COMPENSATION COMMITTEE. THE HUMANGOOD BOARD MEMBERS AND PRESIDENT ARE INDEPENDENT WITH RESPECT TO THE INDIVIDUALS WHOSE COMPENSATION IS BEING REVIEWED, THE HUMANGOOD BOARD AND PRESIDENT RELY UPON WAGE AND SALARY STUDIES AND/OR REGULAR REVIEW BY A COMPENSATION CONSULTANT TO PROVIDE COMPARABLE SALARY DATA FOR THEIR CONSIDERATION. DECISIONS REGARDING COMPENSATION ARE DOCUMENTED ON A CONTEMPORANEOUS BASIS. COMPENSATION FOR THE PRESIDENT OF THE FOUNDATION IS DETERMINED BASED ON AN ANNUAL SALARY SURVEY PERFORMED BY THE HUMAN RESOURCES DEPARTMENT OF HUMANGOOD AND REVIEWED BY HUMANGOOD'S PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE FOR INSPECTION UPON REQUEST. FINANCIAL AND OTHER DATA IS AVAILABLE ON THE ORGANIZATION'S WEBSITE, HUMANGOOD.ORG. FORM 990, PART VII, SECTION A: CERTAIN BOARD MEMBERS RECEIVED A STIPEND FOR 2020 FOR THEIR BOARD AND COMMITTEE WORK RELATED TO HUMANGOOD. NO COMPENSATION IS PAID TO ANY BOARD MEMBERS FOR THEIR ROLE ON THE HUMANGOOD NORCAL BOARD. BOARD STIPENDS: COMMENCING TWO YEARS AFTER THE MAY 1, 2016 AFFILIATION OF HUMANGOOD NORCAL AND HUMANGOOD SOCAL, THE SEVEN-MEMBER HUMANGOOD BOARD BEGAN RECEIVING STIPENDS FOR THEIR SERVICE TO THE TOP GOVERNING ORGANIZATION, HUMANGOOD. AN EVALUATION WAS PERFORMED OF SIMILARLY COMPLEX NON-PROFIT ORGANIZATIONS TO DETERMINE THE REASONABLENESS OF THE STIPEND AMOUNT FOR THE HOURS COMMITTED TO GOVERNANCE. NO REMUNERATION IS ATTRIBUTABLE TO SERVICE BY THESE SEVEN BOARD MEMBERS ON BOARDS OF OTHER HUMANGOOD AFFILIATES. THE REMUNERATION IS TAXABLE TO EACH OF THE MEMBERS AND REPORTED ANNUALLY ON FORM 1099 IN ADDITION TO DISCLOSURE IN THE FORM 990. BASED ON RECEIVING THIS REMUNERATION AND THE ADVICE OF TAX CONSULTANTS, THESE BOARD MEMBERS ARE NOT REFLECTED AS BEING INDEPENDENT DIRECTORS. FORM 990, PART XI, LINE 9: CONTRACTUAL LIABILITY ADJUSTMENT -228,319. ANDRES DUARTE TERRACE 1900 HUNTINGTON DRIVE DUARTE CA 91010 300155849 AFFORDABLE HOUSING CA 501(C)(3) LINE 7 HUMANGOOD AFFORDABLE HOUSING 0 AVENUE OF THE ARTS PRESBYTERIAN-PSC APARTMENTS INC 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 233027613 LOW INCOME HOUSING FOR SENIOR CITIZENS AND HANDICAPPED PA 501(C)(3) LINE 10 HUMANGOOD EAST 0 BALA PRESBYTERIAN HOME FOUNDATION 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 232834398 FUNDRAISING & SUPPORT PA 501(C)(3) LINE 12B, II HUMANGOOD EAST 0 BANDERA SENIOR HOUSING CORP DBA GEORGE MCDONALD COURT 1900 HUNTINGTON DRIVE DUARTE CA 91010 311538768 AFFORDABLE HOUSING CA 501(C)(3) LINE 7 HUMANGOOD AFFORDABLE HOUSING 0 BAY VISTA SENIOR HOUSING 1900 HUNTINGTON DRIVE PLEASANTON CA 91010 460777494 AFFORDABLE HOUSING WA 501(C)(3) LINE 10 HUMANGOOD AFFORDABLE HOUSING 0 BEACON SENIOR HOUSING CORP DBA ROSEWOOD COURT 1900 HUNTINGTON DRIVE DUARTE CA 91010 311654224 AFFORDABLE HOUSING CA 501(C)(3) LINE 7 HUMANGOOD AFFORDABLE HOUSING 0 CANTERBURY VILLAGE RETIREMENT CORP 1900 HUNTINGTON DRIVE DUARTE CA 91010 953864198 AFFORDABLE HOUSING CA 501(C)(3) LINE 7 HUMANGOOD AFFORDABLE HOUSING 0 CASTLE ARGYLE 1900 HUNTINGTON DRIVE DUARTE CA 91010 954454256 AFFORDABLE HOUSING CA 501(C)(3) LINE 7 HUMANGOOD AFFORDABLE HOUSING 0 GERMANTOWN INTERFAITH HOUSING INC 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 232211053 LOW INCOME HOUSING FOR SENIOR CITIZENS AND HANDICAPPED PA 501(C)(3) LINE 10 HUMANGOOD EAST 0 GOOD SHEPHERD SENIOR HOUSING 1900 HUNTINGTON DRIVE PLEASANTON CA 91010 262704795 AFFORDABLE HOUSING WA 501(C)(3) LINE 10 HUMANGOOD AFFORDABLE HOUSING 0 GRACE COURT INC 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 232299928 LOW INCOME HOUSING FOR SENIOR CITIZENS AND HANDICAPPED PA 501(C)(3) LINE 10 HUMANGOOD EAST 0 GREENWAY PRESBYTERIAN APARTMENTS INC 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 861063722 LOW INCOME HOUSING FOR SENIOR CITIZENS AND HANDICAPPED PA 501(C)(3) LINE 10 HUMANGOOD EAST 0 HARBORVIEW PROPERTIES INC 1900 HUNTINGTON DRIVE PLEASANTON CA 91010 916086253 AFFORDABLE HOUSING WA 501(C)(3) LINE 10 HUMANGOOD AFFORDABLE HOUSING 0 HILLCREST SENIOR HOUSING CORP 1900 HUNTINGTON DRIVE PLEASANTON CA 91010 760801395 AFFORDABLE HOUSING CA 501(C)(3) LINE 10 HUMANGOOD AFFORDABLE HOUSING 0 HUMANGOOD 1900 HUNTINGTON DRIVE PLEASANTON CA 91010 311558961 PARENT ORGANIZATION CA 501(C)(3) LINE 12A, I N/A 0 HUMANGOOD AFFORDABLE HOUSING 1900 HUNTINGTON DRIVE PLEASANTON CA 91010 943085296 AFFORDABLE HOUSING CA 501(C)(3) LINE 10 HUMANGOOD CORNERSTONE 0 HUMANGOOD ARIZONA INC 1900 HUNTINGTON DRIVE PLEASANTON CA 91010 860176446 LIFE PLAN COMMUNITY AZ 501(C)(3) LINE 10 HUMANGOOD CORNERSTONE 0 HUMANGOOD CORNERSTONE 1900 HUNTINGTON DRIVE PLEASANTON CA 91010 300184304 PARENT ORGANIZATION CA 501(C)(3) LINE 12B, II HUMANGOOD 0 HUMANGOOD EAST 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 232828862 PARENT ENTITY PA 501(C)(3) LINE 12B, II HUMANGOOD CORNERSTONE 0 HUMANGOOD FOUNDATION SOUTH 1900 HUNTINGTON DRIVE DUARTE CA 91010 911931309 FUNDRAISING, FINANCIAL RESOURCES TO RELATED ENTITIES CA 501(C)(3) LINE 7 HUMANGOOD SOCAL 0 HUMANGOOD FRESNO DBA THE TERRACES AT SAN JOAQUIN GARDENS 1900 HUNTINGTON DRIVE DUARTE CA 19444 260650298 LIFE PLAN COMMUNITY CA 501(C)(3) LINE 10 HUMANGOOD 0 HUMANGOOD IDAHO DBA TERRACES OF BOISE 1900 HUNTINGTON DRIVE PLEASANTON CA 91010 203659420 LIFE PLAN COMMUNITY CA 501(C)(3) LINE 10 HUMANGOOD CORNERSTONE 0 HUMANGOOD NEVADA DBA LAS VENTANAS RETIREMENT COMMUNITY 1900 HUNTINGTON DRIVE PLEASANTON CA 91010 200566413 LIFE PLAN COMMUNITY CA 501(C)(3) LINE 10 HUMANGOOD CORNERSTONE 0 HUMANGOOD NORCAL 1900 HUNTINGTON DRIVE DUARTE CA 91010 941225374 LIFE PLAN COMMUNITIES CA 501(C)(3) LINE 10 HUMANGOOD 0 HUMANGOOD PENNSYLVANIA 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 231547587 PROVIDE SENIOR LIVING OPTIONS, FUNDRAISING & SUPPORT PA 501(C)(3) LINE 10 HUMANGOOD EAST 0 HUMANGOOD SOCAL 1900 HUNTINGTON DRIVE DUARTE CA 91010 951894293 LIFE PLAN COMMUNITIES CA 501(C)(3) LINE 10 HUMANGOOD 0 HUMANGOOD WASHINGTON DBA JUDSON PARK RETIREMENT COMMUNITY 1900 HUNTINGTON DRIVE PLEASANTON CA 91010 911659735 LIFE PLAN COMMUNITY WA 501(C)(3) LINE 10 HUMANGOOD CORNERSTONE 0 JUDSON TERRACE HOMES 1900 HUNTINGTON DRIVE PLEASANTON CA 91010 956153706 AFFORDABLE HOUSING CA 501(C)(3) LINE 10 HUMANGOOD AFFORDABLE HOUSING 0 JUDSON TERRACE LODGE 1900 HUNTINGTON DRIVE PLEASANTON CA 91010 770389124 AFFORDABLE HOUSING CA 501(C)(3) LINE 10 HUMANGOOD AFFORDABLE HOUSING 0 LC HOTCHKISS TERRACE 1900 HUNTINGTON DRIVE DUARTE CA 91010 300155895 AFFORDABLE HOUSING CA 501(C)(3) LINE 7 HUMANGOOD AFFORDABLE HOUSING 0 LIL JACKSON SENIOR COMMUNITY 1900 HUNTINGTON DRIVE DUARTE CA 91010 412205339 AFFORDABLE HOUSING CA 501(C)(3) LINE 7 HUMANGOOD AFFORDABLE HOUSING 0 MAKEMIE AT WHITELAND 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 208523793 INACTIVE PA 501(C)(3) LINE 10 HUMANGOOD EAST 0 MANTUA PRESBYTERIAN APARTMENTS INC 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 205006775 LOW INCOME HOUSING FOR SENIOR CITIZENS AND HANDICAPPED PA 501(C)(3) LINE 10 HUMANGOOD EAST 0 MOUNTAIN PARK TERRACE INC DBA CLARK TERRACE 1900 HUNTINGTON DRIVE DUARTE CA 91010 954570416 AFFORDABLE HOUSING CA 501(C)(3) LINE 7 HUMANGOOD AFFORDABLE HOUSING 0 OAK KNOLLS HAVEN CORPORATION 1900 HUNTINGTON DRIVE PLEASANTON CA 91010 953497055 AFFORDABLE HOUSING CA 501(C)(3) LINE 10 HUMANGOOD AFFORDABLE HOUSING 0 OLD CITY PRESBYTERIAN APARTMENTS INC 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 232778769 LOW INCOME HOUSING FOR SENIOR CITIZENS AND HANDICAPPED PA 501(C)(3) LINE 10 HUMANGOOD EAST 0 PALMER AVENUE RETIREMENT CORP 1900 HUNTINGTON DRIVE DUARTE CA 91010 953864197 AFFORDABLE HOUSING CA 501(C)(3) LINE 10 HUMANGOOD AFFORDABLE HOUSING 0 PASCHALL SENIOR HOUSING INC 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 205957419 LOW INCOME HOUSING FOR SENIOR CITIZENS AND HANDICAPPED PA 501(C)(3) LINE 10 HUMANGOOD EAST 0 PHILADELPHIA PRESBYTERY APARTMENTS OF MORRISVILLE INC 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 222466663 LOW INCOME HOUSING FOR SENIOR CITIZENS AND HANDICAPPED PA 501(C)(3) LINE 10 HUMANGOOD EAST 0 PHILADELPHIA PRESBYTERY APARTMENTS INC 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 232081651 LOW INCOME HOUSING FOR SENIOR CITIZENS AND HANDICAPPED PA 501(C)(3) LINE 10 HUMANGOOD EAST 0 PHILADELPHIA PRESBYTERY HOMES WC TRUST 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 237816031 INACTIVE PA 501(C)(3) LINE 10 HUMANGOOD EAST 0 PRESBYSERVICES 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 233000326 MASTER PAYROLL COMPANY PA 501(C)(3) LINE 12B, II HUMANGOOD EAST 0 PRESBYTERIAN APARTMENTS AT 58TH STREET INC 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 232605582 LOW INCOME HOUSING FOR SENIOR CITIZENS AND HANDICAPPED PA 501(C)(3) LINE 10 HUMANGOOD EAST 0 PRESBYTERIAN HOME AT 58TH STREET 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 231352513 SUPPORT TO AFFILIATES PA 501(C)(3) LINE 12B, II HUMANGOOD EAST 0 REDDING MOUNTAIN VISTAS II 1900 HUNTINGTON DRIVE DUARTE CA 91010 300239400 AFFORDABLE HOUSING CA 501(C)(3) LINE 7 HUMANGOOD AFFORDABLE HOUSING 0 REDLANDS SENIOR HOUSING TWO 1900 HUNTINGTON DRIVE PLEASANTON CA 91010 311539936 AFFORDABLE HOUSING CA 501(C)(3) LINE 10 HUMANGOOD AFFORDABLE HOUSING 0 REDLANDS SENIOR HOUSING INC 1900 HUNTINGTON DRIVE PLEASANTON CA 91010 942902763 AFFORDABLE HOUSING CA 501(C)(3) LINE 10 HUMANGOOD AFFORDABLE HOUSING 0 ROSE VIEW TERRACE INC 1900 HUNTINGTON DRIVE DUARTE CA 91010 264333422 AFFORDABLE HOUSING CA 501(C)(3) LINE 7 HUMANGOOD AFFORDABLE HOUSING 0 SALISHAN SENIOR HOUSING INC 1900 HUNTINGTON DRIVE PLEASANTON CA 91010 900504991 AFFORDABLE HOUSING WA 501(C)(3) LINE 10 HUMANGOOD AFFORDABLE HOUSING 0 SAN LEANDRO SENIOR HOUSING INC 1900 HUNTINGTON DRIVE PLEASANTON CA 91010 912158413 AFFORDABLE HOUSING CA 501(C)(3) LINE 10 HUMANGOOD AFFORDABLE HOUSING 0 SENIOR AFFORDABLE HOUSING CORP #1 DBA OTTO GRUBER HOUSING 1900 HUNTINGTON DRIVE DUARTE CA 91010 311538772 AFFORDABLE HOUSING CA 501(C)(3) LINE 7 HUMANGOOD AFFORDABLE HOUSING 0 SENIOR AFFORDABLE HOUSING CORP #2 DBA CLARK TERRACE II 1900 HUNTINGTON DRIVE DUARTE CA 91010 311718833 AFFORDABLE HOUSING CA 501(C)(3) LINE 7 HUMANGOOD AFFORDABLE HOUSING 0 SENIOR AFFORDABLE HOUSING CORP #3 DBA HADLEY VILLAS 1900 HUNTINGTON DRIVE DUARTE CA 91010 300032287 AFFORDABLE HOUSING CA 501(C)(3) LINE 7 HUMANGOOD AFFORDABLE HOUSING 0 SENIOR AFFORDABLE HOUSING CORP #4 DBA MOUTAIN VISTAS 1900 HUNTINGTON DRIVE DUARTE CA 91010 300032292 AFFORDABLE HOUSING CA 501(C)(3) LINE 7 HUMANGOOD AFFORDABLE HOUSING 0 SENIOR AFFORDABLE HOUSING CORP #6 WILLIAM C ARTHUR TERRACE 1900 HUNTINGTON DRIVE DUARTE CA 91010 300204104 AFFORDABLE HOUSING CA 501(C)(3) LINE 7 HUMANGOOD AFFORDABLE HOUSING 0 SIERRA GATEWAY SENIOR RESIDENCE 1900 HUNTINGTON DRIVE DUARTE CA 91010 300239445 AFFORDABLE HOUSING CA 501(C)(3) LINE 7 HUMANGOOD AFFORDABLE HOUSING 0 SIERRA GATEWAY SENIOR RESIDENCE II 1900 HUNTINGTON DRIVE DUARTE CA 91010 454945583 AFFORDABLE HOUSING CA 501(C)(3) LINE 7 HUMANGOOD AFFORDABLE HOUSING 0 SOROPTIMIST GARDENS HOUSING CORP DBA THE GARDENS 1900 HUNTINGTON DRIVE DUARTE CA 91010 953927250 AFFORDABLE HOUSING CA 501(C)(3) LINE 7 HUMANGOOD AFFORDABLE HOUSING 0 SOUTH PHILADELPHIA PRESBYTERIAN APARTMENTS INC 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 460477271 LOW INCOME HOUSING FOR SENIOR CITIZENS AND HANDICAPPED PA 501(C)(3) LINE 10 HUMANGOOD EAST 0 SOUTHWEST PHILADELPHIA NEIGHBORHOOD RENEWAL PROGRAM 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 233066741 INACTIVE PA 501(C)(3) PF HUMANGOOD EAST 0 SOUTHWEST PHILADELPHIA PRESBYTERY APARTMENTS INC 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 232700459 LOW INCOME HOUSING FOR SENIOR CITIZENS AND HANDICAPPED PA 501(C)(3) LINE 10 HUMANGOOD EAST 0 SYCAMORE TERRACE INC 1900 HUNTINGTON DRIVE DUARTE CA 91010 953248885 AFFORDABLE HOUSING CA 501(C)(3) LINE 7 HUMANGOOD AFFORDABLE HOUSING 0 TAHOE SENIOR PLAZA INC 1900 HUNTINGTON DRIVE PLEASANTON CA 91010 943292737 AFFORDABLE HOUSING CA 501(C)(3) LINE 10 HUMANGOOD AFFORDABLE HOUSING 0 TIOGA PRESBYTERIAN APARTMENTS INC 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 232763902 LOW INCOME HOUSING FOR SENIOR CITIZENS AND HANDICAPPED PA 501(C)(3) LINE 10 HUMANGOOD EAST 0 VENICE SENIOR HOUSING CORP DBA ADDA & PAUL SAFRAN SR HOUSING 1900 HUNTINGTON DRIVE DUARTE CA 91010 954607627 AFFORDABLE HOUSING CA 501(C)(3) LINE 7 HUMANGOOD AFFORDABLE HOUSING 0 WESTMINSTER COURT 1900 HUNTINGTON DRIVE DUARTE CA 91010 953866226 AFFORDABLE HOUSING CA 501(C)(3) LINE 7 HUMANGOOD AFFORDABLE HOUSING 0 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 1 1 1