2021-11-05T20:28:06-05:00 2020-12-31 390859910 BAKER TILLY US LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2020-01-01 237039408 HUMANGOOD FOUNDATION WEST HUMA 9259247100 1900 HUNTINGTON DRIVE DUARTE CA 91010 ANDREW MCDONALD CFO 9259247100 2021-11-04 1 ANDREW MCDONALD 999009999 KERRI N BOGDA CPA P00760402 7177404863 X 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z X JOHN H COCHRANE III 1900 HUNTINGTON DRIVE DUARTE CA 91010 25501990 0 X WWW.HUMANGOOD.ORG X 1968 CA TO HELP OLDER ADULTS LIVE THEIR BEST LIVES POSSIBLE, HOWEVER THEY DEFINE IT. 7 6 2 6 0 0 8526160 4529056 0 0 2635421 -680668 0 0 11161581 3848388 3762867 3677095 0 0 545375 256367 0 0 175590 878257 580496 5186499 4513958 5975082 -665570 69357494 73210412 2381908 2296588 66975586 70913824 THE MISSION OF THE ORGANIZATION IS TO HELP OLDER ADULTS LIVE THEIR BEST LIVES POSSIBLE, HOWEVER THEY DEFINE IT, AND TO DELIVER PRODUCTS AND SERVICES THAT OFFER OPPORTUNITIES TO PURSUE ENGAGED, PURPOSEFUL LIVES. 0 0 3677095 3677095 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. 3677095 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 2 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 JOHN H COCHRANE III PRESIDENT/CHIEF EXECUTIVE OFFICER 0.50 39.50 X 0 1015773 26534 DANIEL OGUS CHIEF OPERATING OFFICER 0.50 39.50 X 0 769390 30242 JEFF GLAZE PRES. PHILANTHROPY (UNTIL 1/20) 20.00 20.00 X 0 587283 7773 PAMELA S CLAASSEN FORMER CFO TO 12/19; CH CAP STRATEG 1/20 0.50 39.50 X 0 529142 25636 FLEMING MENG CHIEF INFORMATION OFFICER 0.50 39.50 X 0 497810 29856 ANDREW MCDONALD CHIEF FINANCIAL OFFICER 0.50 39.50 X 0 379342 29758 BETHANY GHASSEMI CHIEF LEGAL OFFICER 0.50 39.50 X 0 318467 12184 JUANITA FRALEY VP PHILANTHROPY 20.00 20.00 X 0 294682 28214 SUSAN LOUISE RANKIN FORMER LEGAL COUNSEL 0.00 0.00 X 0 122247 0 WILLIAM BATTISON DIRECTOR 0.50 6.40 X 0 63000 0 CAROLYN DOWNEY CHAIR 0.50 0.50 X X 0 0 0 CHARLOTTE MARTINELLI SECRETARY 0.50 0.50 X X 0 0 0 STEPHEN M ANNIS CHAIR (UNTIL 8/24/20) 0.50 0.50 X X 0 0 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 GLORIA MEADS DIRECTOR (UNTIL 12/31/20) 0.50 3.90 X 0 0 0 0 4577136 190197 0 1 1 0 MORGAN STANLEY 1333 N CALIFORNIA BLVD STE 133 WALNUT CREEK CA 94596 INVESTMENT MANAGEMENT 159169 1 10000 463605 4055451 11580 4529056 1426044 1426044 19546890 21653602 -2106712 -2106712 -2106712 3848388 0 0 -680668 1420026 1420026 2257069 2257069 206075 74893 131182 26848 9757 17091 23444 8520 14924 159169 159169 40960 40960 3653 3653 12393 12393 1783 1783 ANNUITIES DISTRIBUTIONS 308068 308068 DUES & SUBSCRIPTIONS 5286 5286 RENTALS/LEASES 187 187 48997 48997 4513958 3677095 661273 175590 228801 721289 520753 637097 68512448 71852026 95492 0 69357494 73210412 163986 83309 300 0 2217622 2213279 2381908 2296588 X 56186028 59166897 10789558 11746927 66975586 70913824 69357494 73210412 X -665570 4453061 150747 X 1 X 1 X 1 0 X X 6 HUMANGOOD NORCAL 941225374 10 1 841516 0 HUMANGOOD FRESNO 260650298 10 0 255394 0 HUMANGOOD ARIZONA 860176446 10 0 0 0 HUMANGOOD WASHINGTON 911659735 10 0 148761 0 HUMANGOOD IDAHO 203659420 10 0 43192 0 HUMANGOOD NEVADA 200566413 10 0 58663 0 6 1347526 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 10789643 2914000 765357 2723000 11746000 10001643 2479000 1369000 3060000 10789643 9610081 3435439 -334063 2709814 10001643 8719511 2172301 904269 2157694 28306 9610081 7731139 2097041 -22048 1080154 6467 8719511 0.00000 0.00000 1.00000 0 0 0 REVOCABLE TRUSTS 275297 OBLIGATIONS UNDER ANNUITY AGREEMENTS 1770128 DUE TO AFFILIATES 167854 2213279 X 8017315 4453061 -8422 4444639 3572676 275712 275712 3848388 4079077 -275712 -275712 4354789 159169 159169 4513958 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, 2020 AND 2019, AND FOR THE YEAR ENDED DECEMBER 31, 2020, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CONTRACTUAL LIABILITY ADJUSTMENT 150,747. INVESTMENT MGT. FEES NETTED AGAINST REVENUE ON FINANCIALS -159,169. PART XI, LINE 4B - OTHER ADJUSTMENTS: CONTRIBUTIONS FROM AFFILIATE NETTED AGAINST GRANTS ON FINANCIALS 435,000. TRANSFER OF MATURED ANNUITIES -159,288. PART XII, LINE 2D - OTHER ADJUSTMENTS: CONTRIBUTIONS FROM AFFILIATE NETTED AGAINST GRANTS ON FINANCIALS -435,000. TRANSFER OF MATURED ANNUITIES 159,288. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT MGT. FEES NETTED AGAINST REVENUE ON FINANCIALS 159,169. 1 HUMANGOOD NORCAL 6120 STONERIDGE MALL RD STE 100 PLEASANTON CA 94588 941225374 501(C)(3) 841516 0 N/A N/A SUPPORT OF BENEVOLENCE NEEDS HUMANGOOD FRESNO DBA THE TERRACES AT SAN JOAQUIN GARDENS 6120 STONERIDGE MALL RD STE 100 PLEASANTON CA 94588 260650298 501(C)(3) 255394 0 N/A N/A SUPPORT OF BENEVOLENCE NEEDS HUMANGOOD WASHINGTON DBA JUDSON PARK 6120 STONERIDGE MALL RD STE 100 PLEASANTON CA 94588 911659735 501(C)(3) 148761 0 N/A N/A SUPPORT OF BENEVOLENCE NEEDS HUMANGOOD CORNERSTONE 6120 STONERIDGE MALL RD STE 100 PLEASANTON CA 94588 300184304 501(C)(3) 72500 0 N/A N/A CAPITAL CONTRIBUTIONS HUMANGOOD NEVADA DBA LAS VENTANAS RETIREMENT COMMUNITY 6120 STONERIDGE MALL RD STE 100 PLEASANTON CA 94588 200566413 501(C)(3) 58663 0 N/A N/A SUPPORT OF BENEVOLENCE NEEDS AND CAPITAL CONTRIBUTIONS HUMANGOOD IDAHO DBA THE TERRACES OF BOISE 6120 STONERIDGE MALL RD STE 100 PLEASANTON CA 94588 203659420 501(C)(3) 43192 0 N/A N/A CAPITAL CONTRIBUTIONS 6 0 TEAM MEMBER APPRECIATION FUNDS 2309 1851476 0 N/A N/A OTHER SPECIAL PROJECTS DISTRIBUTIONS 339225 0 N/A N CRISIS FUNDS 29 43847 0 N/A N/A EDUCATION PAYMENTS 21 22521 0 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. 1 0 0 0 0 0 0 0 0 JOHN H COCHRANE III PRESIDENT/CHIEF EXECUTIVE OFFICER 0 519221 0 471192 0 25360 0 11400 0 15134 0 1042307 0 0 DANIEL OGUS CHIEF OPERATING OFFICER 0 421927 0 309521 0 37942 0 11400 0 18842 0 799632 0 0 JEFF GLAZE PRES. PHILANTHROPY (UNTIL 1/20) 0 21631 0 112484 0 453168 0 6540 0 1233 0 595056 0 0 PAMELA S CLAASSEN FORMER CFO TO 12/19; CH CAP STRATEG 0 290772 0 217061 0 21309 0 11400 0 14236 0 554778 0 0 FLEMING MENG CHIEF INFORMATION OFFICER 0 325961 0 171849 0 0 0 11400 0 18456 0 527666 0 0 ANDREW MCDONALD CHIEF FINANCIAL OFFICER 0 296552 0 82790 0 0 0 11400 0 18358 0 409100 0 0 BETHANY GHASSEMI CHIEF LEGAL OFFICER 0 234808 0 77000 0 6659 0 11400 0 784 0 330651 0 0 JUANITA FRALEY VP PHILANTHROPY 0 204682 0 90000 0 0 0 10791 0 17423 0 322896 0 0 SUSAN LOUISE RANKIN FORMER LEGAL COUNSEL 0 0 0 96059 0 26188 0 0 0 0 0 122247 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 4A PRESIDENT PHILANTHROPY RECEIVED SEVERANCE PAYMENT DURING THE CALENDAR YEAR 2020. 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. CONFLICT OF INTEREST IS NOT MADE AVAILABLE TO THE PUBLIC. 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. 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 XI, LINE 9: CONTRACTUAL LIABILITY ADJUSTMENT 150,747. HUMANGOOD NEVADA DBA LAS VENTANAS RETIREMENT COMMUNITY 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 200566413 LIFE PLAN COMMUNITY CA 501(C)(3) LINE 10 HUMANGOOD CORNERSTONE 0 HUMANGOOD IDAHO DBA TERRACES OF BOISE 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 203659420 LIFE PLAN COMMUNITY CA 501(C)(3) LINE 10 HUMANGOOD CORNERSTONE 0 HUMANGOOD FRESNO DBA THE TERRACES AT SAN JOAQUIN GARDENS 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 260650298 LIFE PLAN COMMUNITY CA 501(C)(3) LINE 10 HUMANGOOD 0 GOOD SHEPHERD SENIOR HOUSING 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 262704795 AFFORDABLE HOUSING WA 501(C)(3) LINE 10 HUMANGOOD AFFORDABLE HOUSING 0 HUMANGOOD CORNERSTONE 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 300184304 PARENT ORGANIZATION CA 501(C)(3) LINE 12B, II HUMANGOOD 0 REDLANDS SENIOR HOUSING TWO 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 311539936 AFFORDABLE HOUSING CA 501(C)(3) LINE 10 HUMANGOOD AFFORDABLE HOUSING 0 HUMANGOOD 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 311558961 PARENT ORGANIZATION CA 501(C)(3) LINE 12A, I N/A 0 BAY VISTA SENIOR HOUSING 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 460777494 AFFORDABLE HOUSING WA 501(C)(3) LINE 10 HUMANGOOD AFFORDABLE HOUSING 0 HILLCREST SENIOR HOUSING CORP 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 760801395 AFFORDABLE HOUSING CA 501(C)(3) LINE 10 HUMANGOOD AFFORDABLE HOUSING 0 JUDSON TERRACE LODGE 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 770389124 AFFORDABLE HOUSING CA 501(C)(3) LINE 10 HUMANGOOD AFFORDABLE HOUSING 0 HUMANGOOD ARIZONA INC DBA TERRACES OF PHOENIX 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 860176446 LIFE PLAN COMMUNITY AZ 501(C)(3) LINE 10 HUMANGOOD CORNERSTONE 0 SALISHAN SENIOR HOUSING INC 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 900504991 AFFORDABLE HOUSING WA 501(C)(3) LINE 10 HUMANGOOD AFFORDABLE HOUSING 0 HUMANGOOD WASHINGTON DBA JUDSON PARK RETIREMENT COMMUNITY 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 911659735 LIFE PLAN COMMUNITY WA 501(C)(3) LINE 10 HUMANGOOD CORNERSTONE 0 HUMANGOOD FOUNDATION SOUTH 516 BURCHETT STREET GLENDALE CA 91203 911931309 FUNDRAISING, FINANCIAL RESOURCES TO RELATED ENTITIES CA 501(C)(3) LINE 7 HUMANGOOD SOCAL 0 SAN LEANDRO SENIOR HOUSING INC 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 912158413 AFFORDABLE HOUSING CA 501(C)(3) LINE 10 HUMANGOOD AFFORDABLE HOUSING 0 HARBORVIEW PROPERTIES INC 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 916086253 AFFORDABLE HOUSING WA 501(C)(3) LINE 10 HUMANGOOD AFFORDABLE HOUSING 0 REDLANDS SENIOR HOUSING INC 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 942902763 AFFORDABLE HOUSING CA 501(C)(3) LINE 10 HUMANGOOD AFFORDABLE HOUSING 0 HUMANGOOD AFFORDABLE HOUSING 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 943085296 AFFORDABLE HOUSING CA 501(C)(3) LINE 10 HUMANGOOD CORNERSTONE 0 TAHOE SENIOR PLAZA INC 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 943292737 AFFORDABLE HOUSING CA 501(C)(3) LINE 10 HUMANGOOD AFFORDABLE HOUSING 0 HUMANGOOD SOCAL 516 BURCHETT STREET GLENDALE CA 91203 951894293 LIFE PLAN COMMUNITIES CA 501(C)(3) LINE 10 HUMANGOOD 0 OAK KNOLLS HAVEN CORPORATION 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 953497055 AFFORDABLE HOUSING CA 501(C)(3) LINE 10 HUMANGOOD AFFORDABLE HOUSING 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 PHILADELPHIA PRESBYTERY HOMES AND SERVICES FOR THE AGING 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 PHILADELPHIA PRESBYTERY HOMES AND SERVICES FOR THE AGING 0 MAKEMIE AT WHITELAND 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 208523793 INACTIVE PA 501(C)(3) LINE 10 PHILADELPHIA PRESBYTERY HOMES AND SERVICES FOR THE AGING 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 PHILADELPHIA PRESBYTERY HOMES AND SERVICES FOR THE AGING 0 PRESBYTERIAN HOME AT 58TH STREET 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 231352513 SUPPORT TO AFFILIATES PA 501(C)(3) LINE 12B, II PHILADELPHIA PRESBYTERY HOMES AND SERVICES FOR THE AGING 0 HUMANGOOD PENNSYLVANIA FKA PHILADELPHIA PRESBYTERY HOMES INC 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 231547587 PROVIDE SENIOR LIVING OPTIONS, FUNDRAISING & SUPPORT PA 501(C)(3) LINE 10 PHILADELPHIA PRESBYTERY HOMES AND SERVICES FOR THE AGING 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 PHILADELPHIA PRESBYTERY HOMES AND SERVICES FOR THE AGING 0 GERMANTOWN INTERFAITH HOUSING INC 2000 JOSHUA ROAD LAFAYETTE HILL PA 19444 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