2021-11-15T15:45:12-06:00 2020-12-31 952089835 BARTLETT PRINGLE & WOLF LLP 1123 CHAPALA ST PO BOX 90860 SANTA BARBARA CA 931900860 990 2020-01-01 237425754 MONTECITO RETIREMENT ASSOCIATION MONT 8059698011 300 HOT SPRINGS ROAD MONTECITO CA 93108 ROBIN DREW CFO 8059698011 2021-11-12 1 ROBIN DREW 999009999 JOHN J BRITTON P00290353 8059637811 2021-10-22 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z BRIAN MCCAGUE 300 HOT SPRINGS ROAD MONTECITO CA 93108 31409285 0 X WWW.CASADORINDA.ORG X 1970 CA THE MONTECITO RETIREMENT ASSOCIATION OPERATES CASA DORINDA, A CCRC LIFECARE RETIREMENT COMMUNITY IN MONTECITO, CALIFORNIA. 13 13 330 0 0 0 757072 671061 27184129 28369444 915881 716401 81182 162800 28938264 29919706 70000 85025 0 0 15561321 16477020 0 0 194415 11655967 12561938 27287288 29123983 1650976 795723 123201859 147965717 93405681 115112201 29796178 32853516 X THE MISSION OF THE MONTECITO RETIREMENT ASSOCIATION IS TO OPERATE AT CASA DORINDA A LIFECARE PROGRAM WITH A COMMITMENT TO EXCELLENCE IN THE QUANTITY AND QUALITY OF ITS SERVICES SO THAT ITS RESIDENTS MAY CONTINUE TO LIVE THEIR LIVES WITH DIGNITY, SECURITY AND AS INDEPENDENTLY AND FULLY AS THEY ARE ABLE. 0 0 25411746 85025 29248645 CASA DORINDA PROVIDES THREE LEVELS OF CARE AND SERVICE TO ITS RESIDENTS. IN RESIDENTIAL LIVING, AN AVERAGE OF 272 SENIORS WERE PROVIDED HOUSING AND HOSPITALITY SERVICES, ALONG WITH SUPERVISION AND INTERMITTENT CARE DELIVERED THROUGH THE ON-SITE CLINIC AND IN-HOME SUPPORTIVE SERVICE STAFF. THE MEDICAL CENTER PROVIDES NURSING SERVICES ON A PERMANENT AND TEMPORARY BASIS IN ITS 52 BED SKILLED NURSING FACILITY (SNF). IN 2020, THERE WAS AN AVERAGE DAILY CENSUS OF 33 PATIENTS; AN AVERAGE OF 5 PATIENTS WERE CARED FOR ON A TEMPORARY BASIS AND 28 RECEIVED CARE ON A LONG-TERM BASIS. ASSISTED LIVING IS PROVIDED TO RESIDENTS IN THE PERSONAL/MEMORY CARE BUILDING. THERE ARE 21 PERSONAL CARE ROOMS AND 5 SPECIAL CARE ROOMS. IN 2020, THE AVERAGE DAILY CENSUS OF THE TWO UNITS WAS 19. OTHER SERVICES OFFERED TO SENIORS ON THE CASA DORINDA CAMPUS INCLUDE: DINING, MAINTENANCE, HOUSEKEEPING, SECURITY, ACTIVITIES, HEALTH AND FITNESS, THERAPIES, SOCIAL AND ADMINISTRATIVE SERVICES. ALL OF THESE PROGRAMS, INCLUDING THE THREE LARGEST, ARE WITHIN THE UMBRELLA OF CONTINUING CARE. 25411746 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 198 0 1 330 1 0 0 0 0 1 1 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X ROBIN DREW 8059698014 300 HOT SPRINGS ROAD MONTECITO CA 93108 LARRY DAM TREASURER 2.00 X X 0 0 0 DR RAMONA CLARK DIRECTOR 2.00 X 0 0 0 DR ROGER C DUNHAM DIRECTOR 2.00 X 0 0 0 KATINA ZANINOVICH DIRECTOR 2.00 X 0 0 0 ANDREA GARZON DIRECTOR 2.00 X 0 0 0 STEPHEN HICKS DIRECTOR 2.00 X 0 0 0 VICTORIA HAZARD SECRETARY 2.00 X X 0 0 0 BRADLEY HOLLISTER DIRECTOR 2.00 X 0 0 0 LACHLAN HOUGH CHAIRMAN 4.00 X X 0 0 0 NANCY SPIVEY DIRECTOR 2.00 X 0 0 0 CHRISTOPHER J TOOMEY DIRECTOR 2.00 X 0 0 0 DR ALEX WEINSTEIN DIRECTOR 2.00 X 0 0 0 KATHRYN WASHBURN DIRECTOR 2.00 X 0 0 0 VICKY MACGREGOR SENIOR DIRECTOR OF MEDICAL 40.00 X 191500 0 24202 TIMOTHY GALLAGHER SENIOR DIRECTOR OF PLANT O 40.00 X 187150 0 20471 BRIAN MCCAGUE CEO 40.00 X 391330 0 40057 ROBIN DREW CFO 40.00 X 208089 0 23865 CAROL WHITEHURST MEDICAL CENTER DIRECTOR 40.00 X 140066 0 15286 JEROME WILLIAMS HR DIRECTOR 40.00 X 126870 0 13546 ALAN BLAVER IT DIRECTOR 40.00 X 113484 0 15148 LISA THOMAS FUNDRAISING DIRECTOR 40.00 X 117651 0 26112 KATIE HOEGH-GULDBERG MARKETING DIRECTOR 40.00 X 127088 0 13157 1603228 0 191844 9 0 1 0 SUNSERI CONSTRUCTION INC 48 COMANCHE CT CHICO CA 95928 CONSTRUCTION 17854632 MGS GENERAL ENGINEERING INC PO BOX 30764 SANTA BARBARA CA 93110 ENGINEERING 639836 AFFIRMA REHABILITATION INC 27071 ALISO CREEK RD 100 ALISO VIEJO CA 92656 HEALTHCARE 473920 CEARNAL COLLECTIVE LLP 521 1/2 STATE ST SANTA BARBARA GA 93101 ARCHITECTURE 473301 GRANITE CONSTRUCTION CO 5335 DEBBIE RD SANTA BARBARA CA 93111 CONSTRUCTION 463218 21 671061 57330 671061 PROGRAM SERVICE FEES 623000 27996056 27996056 SERVICE INCOME 623990 373388 373388 28369444 546450 546450 1659530 1460912 28667 198618 -28667 169951 169951 OTHER OPERATING INCOME 623000 162800 162800 162800 29919706 29248645 0 0 85025 85025 1069440 1069440 11489072 10355144 1009037 124891 766132 570278 183653 12201 2233427 1914888 296774 21765 918949 770985 139648 8316 100743 86300 13343 1100 22699 22699 103798 103798 480204 471025 9179 4800630 4728245 69708 2677 578909 570180 8406 323 FOOD PURCHASES 1511452 1506623 4805 24 UTILITIES 1113159 1108764 4232 163 OTHER MEDICAL SERVICES 1021008 1002384 18324 300 SUPPLIES 678208 611136 62168 4904 2151128 1630769 502608 17751 29123983 25411746 3517822 194415 18398501 13947514 3813482 3195448 1664507 1846621 564203 907766 181475 158015 469396 479868 147589931 43288826 82044340 104301105 15474726 22485681 591229 643699 123201859 147965717 5779711 8377786 1503607 1902444 24591348 33627497 5562802 61531015 65641672 93405681 115112201 X 20519683 28125021 9276495 4728495 29796178 32853516 123201859 147965717 795723 2261615 0 X X 0 1 X 1 0 X 1524183 3243805 3830129 757072 671061 10026250 24840224 26640326 27064348 27184129 28369444 134098471 0 26364407 29884131 30894477 27941201 29040505 144124721 524500 444410 400000 59706 59510 1488126 0 524500 444410 400000 59706 59510 1488126 142636595 464490 555516 527159 604230 546450 2697845 464490 555516 527159 604230 546450 2697845 26828897 30439647 31421636 28545431 29586955 146822566 0.97150 0.97170 0.01840 0.01830 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 303666 6000 32060 341726 265168 2853 35645 303666 268222 -3054 265168 260641 1000 6581 268222 237068 21000 2573 260641 1.00000 1 0 5015934 5015934 44323204 20798876 23524328 59352221 19446873 39905348 5402228 3043077 2359151 33496344 33496344 104301105 UNEARNED ENTRANCE FEES 60888020 LIABILITY UNDER CHARITABLE REMAINDER TRUSTS 9763 DEFERRED COMPENSATION PLAN LIABILITIES 259940 REFUNDABLE DEPOSITS IN ESCROW 4483949 65641672 X 32181321 2261615 2261615 29919706 0 29919706 29123983 0 29123983 0 29123983 PART X, LINE 2: THE FINANCIAL ACCOUNTING STANDARDS BOARD ISSUED NEW GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH THE ASSOCIATION ADOPTED AS OF JANUARY 1, 2009. THE UPDATED STANDARD ADDRESSES DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. MANAGEMENT EVALUATED THE ASSOCIATION'S TAX POSITIONS AND CONCLUDED THAT THE ASSOCIATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. THE ASSOCIATION IS NO LONGER SUBJECT TO EXAMINATION BY THE U.S. FEDERAL TAX AUTHORITIES FOR YEARS BEFORE 2017 AND BY THE STATE OF CALIFORNIA TAX AUTHORITIES FOR YEARS BEFORE 2016. 1 ADVENTURES IN CARING FOUNDATION 1528 CHAPALA ST 202 SANTA BARBARA CA 93101 5000 GENERAL UCSB REGENTS CHEADLE HALL 1210 MESA RD SANTA BARBARA CA 93106 15000 GENERAL UNITED WAY OF SANTA BARBARA 320 E GUTIERREZ ST SANTA BARBARA CA 93101 6500 GENERAL MUSIC ACADEMY OF THE WEST 1070 FAIRWAY RD SANTA BARBARA CA 93108 15000 GENERAL FOODBANK 4554 HOLLISTER AVE SANTA BARBARA CA 93110 5000 GENERAL UNITY SHOPPE 1209 STATE ST SANTA BARBARA CA 93101 5000 GENERAL STATE STREET BALLET 2285 LAS POSITAS RD SANTA BARBARA CA 93105 5000 GENERAL SANTA BARBARA BUCKET BRIGADE PO BOX 50640 SANTA BARBARA CA 93150 5000 GENERAL VNA HEALTH 509 E MONTECITO ST SANTA BARBARA CA 93101 5000 MOTHERS DAY LUNCHEON, 2021 SPONSORSHIP 9 PART I, LINE 2: THE ASSOCIATION MAINTAINS RECORDS TO IDENTIFY AND MONITOR THE LEVEL OF ASSISTANCE TO INDIVIDUALS AND OTHER ORGANIZATIONS. THOSE RECORDS INCLUDE MANAGEMENT'S ESTIMATE OF THE EXPENSE TO RESIDENT SERVICES AND EXPENSE OF SERVICES AND SUPPLIES FURNISHED FOR RESIDENT PROGRAMS. THE AMOUNT OF ASSISTANCE TO INDIVIDUALS AND OTHER ORGANIZATIONS, SHOWN ABOVE, IS INCLUDED IN PROGRAM EXPENSES REPORTED ON FORM 990, PART III, LINE 4A. X X 0 1 X X X X 0 0 0 0 0 1 0 0 0 BRIAN MCCAGUE CEO 261272 0 70050 0 60008 0 33132 0 6925 0 431387 0 0 0 ROBIN DREW CFO 185451 0 22638 0 0 0 20809 0 3056 0 231954 0 0 0 VICKY MACGREGOR SENIOR DIRECTOR OF MEDICAL 174328 0 17172 0 0 0 18715 0 5487 0 215702 0 0 0 TIMOTHY GALLAGHER SENIOR DIRECTOR OF PLANT O 167760 0 19390 0 0 0 18715 0 1756 0 207621 0 0 0 CAROL WHITEHURST MEDICAL CENTER DIRECTOR 133980 0 6086 0 0 0 13471 0 1815 0 155352 0 0 0 PART I, LINE 1A SUBSIDIZED HEALTH CLUB DUES ARE PROVIDED FOR ALL EMPLOYEES. HOUSING IS INCLUDED AS PART OF THE CEO'S EMPLOYMENT CONTRACT. PART I, LINE 6 ONE CRITERIA OF THE DIRECTOR AND SENIOR DIRECTOR BONUS CALCULATION IS BASED ON FINANCIAL PERFORMANCE. A COUNTY OF SANTA BARBARA W FINANCING FROM SANTA BARBARA BANK AND TRUST 2012-03-01 11550000 TO TAKE ADVANTAGE OF LOWER INTEREST RATES IN ORDER TO IMPROVE CASH FLOW 0 0 0 B FINANCING AUTHORITY REVENUE BONDS FROM US BANK 2017-06-22 52500000 TO REFINANCE 2012 COPS AND TO HELP FINANCE 2017 CONSTRUCTION PROJECT 0 0 0 A 11550000 11550000 250773 2032 0 0 1 1 B 3154902 52500000 388897 2032 0 0 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 A 0 B 0 TB CABINETS OWNER IS BROTHER-IN-LAW OF ASSOCIATE DIRECTOR OF FINANCE 186135 SUPPLIES AND LABOR FOR CUSTOM CABINETS, KITCHENS AND BATHROOMS 0 X 5 57330 FAIR MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PROVIDED FIRST TO THE AUDIT COMMITTEE IN DRAFT FORM. THE BOARD ALSO REVIEWS THE TAX RETURN BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C NEW MEMBERS ARE GIVEN A COPY OF THE CONFLICT OF INTEREST STATEMENT AND ETHICS DECLARATION UPON JOINING THE MONTECITO RETIREMENT ASSOCIATION BOARD OF DIRECTORS. THE NEWLY ELECTED MEMBERS ARE ASKED TO READ THE STATEMENT, SIGN AND COMPLY WITH THE POLICY DURING THEIR TERM. ALL MEMBERS SIGN THE STATEMENT ANNUALLY THEREAFTER. THE CORPORATE COMPLIANCE COMMITTEE MONITORS AND ENFORCES COMPLIANCE WITH THIS POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMPENSATION COMMITTEE REVIEWS THE COMPENSATION LEVELS OF THE CEO AND OTHER SENIOR MANAGEMENT POSITIONS. THE COMMITTEE USED AN INDEPENDENT CONSULTANT IN 2019 TO HELP EVALUATE COMPENSATION LEVELS OF CASA DORINDA SENIOR STAFF TO OTHER LIKE COMPARABLE POSITIONS. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS ARE POSTED ON THE WEBSITE AND MADE AVAILABLE UPON REQUEST. GOVERNING DOCUMENTS ARE INCLUDED IN THE RESIDENT HANDBOOK AND ARE MADE AVAILABLE TO RESIDENTS AS THEY SIGN IN. FORM 990, PART XII, LINE 2C THERE IS NO CHANGE FROM THE PRIOR YEAR. SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION MONTECITO RETIREMENT ASSOCIATION 300 HOT SPRINGS ROAD MONTECITO, CA 93108 EMPLOYER IDENTIFICATION NUMBER: 23-7425754 FOR THE YEAR ENDING DECEMBER 31, 2020 MONTECITO RETIREMENT ASSOCIATION IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER REG. SEC. 1.263(A)-1(F).