2019-11-15T12:05:40-06:00 2018-12-31 PricewaterhouseCoopers LLP 2001 MARKET ST SUITE 1800 PHILADELPHIA PA 19103 990 2018-01-01 941437728 Northern California Presbyterian Homes and Services Inc % NAN BOYD CFO NORT 4152027800 1525 POST STREET SAN FRANCISCO CA 94109 NAN BOYD CFO 4152027800 2019-11-15 true LAUREN E BENNETT P01787029 4154985000 52.173.198.38 52580220193195000003 2019-11-15 P E65C6096EDE0F81D2E5654CAA768594F7137E527 6CFBC1E470B119DB9F0B0C745D98B714AAF1A9A1 2018 2020-03-31 21:24:44Z DAVID BERG 1525 POST STREET SAN FRANCISCO CA 94109 88203864 false X WWW.NCPHS.ORG X 1958 CA NCPHS PROVIDES ORGANIZATIONAL STRUCTURE AND LEADERSHIP TO MEET THE NEEDS AND IMPROVE THE QUALITY OF LIFE OF OLDER PERSONS BY OFFERING HOUSING AND PROGRAMS. 13 13 729 375 0 42068 5671725 4576949 62133474 68698598 5579312 6470094 6306 83376 73390817 79829017 0 5000 0 0 33784091 35216524 0 0 686617 30474167 33988663 64258258 69210187 9132559 10618830 275468243 270494642 191376526 190626693 84091717 79867949 X NORTHERN CALIFORNIA PRESBYTERIAN HOMES AND SERVICES, INC. ("NCPHS") WILL, WITHIN ITS HUMAN RESOURCES AND FINANCIAL CAPABILITIES, PROVIDE ORGANIZATIONAL STRUCTURE AND LEADERSHIP TO MEET THE NEEDS AND IMPROVE THE QUALITY OF LIFE OF OLDER PERSONS FROM ALL ECONOMIC LEVELS AND VARIED CULTURAL BACKGROUNDS THROUGH DIVERSIFIED OPERATIONS WHICH OFFER HOUSING AND PROGRAMS OF PHYSICAL, SOCIAL, HEALTH AND SPIRITUAL CARE. false false 53468251 0 64880673 CONTINUING CARE RETIREMENT COMMUNITIES: NCPHS PROVIDES APARTMENTS, MEALS, LAUNDRY, HOUSEKEEPING, SOCIAL AND CULTURAL ACTIVITIES, AND MEDICAL CARE FOR AROUND 984 RESIDENTS. NEARLY ALL OCCUPANTS HAVE EXECUTED LIFE CARE RESIDENCE AND CARE AGREEMENTS THAT GIVE THEM ACCESS TO ASSISTED LIVING, DEMENTIA CARE, AND SKILLED NURSING IF NEEDED AS THEY AGE AND BECOME FRAILER. A MAJOR PROBLEM FOR THE ELDERLY IS ISOLATION AND DEPRESSION CAUSED BY ECONOMIC, SOCIAL, AND PHYSICAL BARRIERS TO PARTICIPATION IN ACTIVITIES AND CIVIC LIFE. CONTINUING CARE COMMUNITIES REMOVE THESE BARRIERS AND FACILITATE THE ACTIVE ENGAGEMENT OF RESIDENTS. THEY ALSO SMOOTH OUT DIFFICULT AND DISRUPTIVE TRANSITIONS OCCASIONED WHEN PEOPLE NEED HIGHER LEVELS OF PROFESSIONAL ASSISTANCE. IN THE EVENT THAT A RESIDENT RUNS SHORT OF RESOURCES TO COVER THE COST OF CARE, NCPHS WILL WORK WITH THEM AND THEIR FAMILIES AND THROUGH ITS FOUNDATION, WILL SUBSIDIZE EXPENSES SO THAT RESIDENTS ARE NOT FORCED TO MOVE. 2911445 0 785559 LOW INCOME HOUSING: NCPHS PROVIDES HOUSING FOR 599 LOW AND MODERATE INCOME RESIDENTS IN TWO PROPERTIES IN SAN FRANCISCO AND ONE PROPERTY IN SAN JOSE. FEDERAL SUPPORT WAS PROVIDED IN THE FINANCING OF THE PROPERTIES THROUGH HUDS SECTION 236 PROGRAM (2 PROPERTIES) AND THE SECTION 202 PROGRAM (1 PROPERTY) RENT SUBSIDIES FOR A PORTION OF THE RESIDENTS ARE AVAILABLE THROUGH THE SECTION 8 RENT SUBSIDY PROGRAM THAT ENABLES RESIDENTS TO PAY NO MORE THAN 30% OF INCOME FOR RENT AND UTILITIES. THE MEDIAN HOUSEHOLD INCOME OF THE RESIDENTS OF NCPHS'S THREE AFFORDABLE HOUSING COMMUNITIES RANGED FROM $10,000 $25,000. THE SECTION 8 RENT SUBSIDY COVERS ONLY 85% OF RESIDENTS OF THESE PROPERTIES. EVEN SO, NCPHS SETS RENTS FOR ALL APARTMENTS AT THE SAME AFFORDABLE RATES TO PROMOTE ACCESS TO AFFORDABLE HOUSING. 1339731 0 123122 SAN FRANCISCO SENIOR CENTER: DAILY PROGRAMS AND CLASSES HELP IN MAINTAINING VITALITY THROUGH EXTENDED LEARNING AND SOCIALIZATION. AN AVERAGE OF 50 CLASSES/EVENTS PER WEEK PROVIDE KNOWLEDGE ENRICHMENT AND PHYSICAL, EMOTIONAL AND SPIRITUAL HEALTH. CONGREGATE LUNCH PROGRAM: IN PARTNERSHIP WITH PROJECT OPEN HAND, 18,500 LOW COST, NUTRITIOUS LUNCHES WERE SERVED AT OUR TWO SITES. BETTER NUTRITION RESULTS IN IMPROVED HEALTH FOR THE ELDERLY WHO MIGHT NOT OTHERWISE COOK NUTRITIOUS MEALS FOR THEMSELVES. THE AVERAGE DAILY ATTENDANCE FOR PROGRAMS, CLASSES AND LUNCH IS 240. CASE MANAGEMENT: THE DOWNTOWN CENTER PROVIDES ONGOING CASE MANAGEMENT AND SOCIAL WORK SERVICES. LOW INCOME AND MEDICALLY AT RISK SENIORS RECEIVE TEMPORARY CASE MANAGEMENT, HOME-CARE ASSISTANCE AND IN-HOME PERSONAL CARE. 1,318 CLIENTS WERE SERVED. HEALTH AND WELLNESS: THE AQUATIC PARK FITNESS CENTER IS A STUDIO FOR ADULTS 55+. WE PROVIDE COST EFFECTIVE FITNESS AND RECREATION PROGRAMS THAT SUPPORT HEALTHY LIVING FOR THE SECOND HALF OF LIFE. AN AVERAGE OF 33 CLASSES PER WEEK RANGE FROM FALL PREVENTION AND ARTHRITIS MANAGEMENT TO STRENGTH AND BALANCE TRAINING AND ZUMBA. EXERCISE EQUIPMENT INCLUDES TREADMILLS, ELLIPTICAL MACHINES, RECUMBENT BICYCLES AND WEIGHTS. WE ARE ALSO HE HOST SITE FOR THE ALWAYS ACTIVE PROGRAM, A HEALTH PROMOTION PROGRAM FUNDED BY THE CITY AND COUNTY OF SAN FRANCISCO. LOCATED AT THE SALA BURTON MARITIME MUSEUM BUILDING AT AQUATIC PARK, THE WATER'S EDGE AND VIEW OF THE GOLDEN GATE BRIDGE PROVIDE A BEAUTIFUL AND SERENE BACKDROP FOR OUR PROGRAMS. 3214652 5000 2885873 NCPHS COMMUNITY SERVICES 1098791 0 23371 NCPHS CORPORATE SERVICES 4313443 5000 2909244 62032870 true true false false false false false false false false true false false false true false false true false false false false false false false false false false false true true true false false false false false false false false false false false false false true true true true false false true 192 0 true 729 true true true false false false false false false false false false false false X 13 13 false false false false false false false true true false false true true true true true true true true false CA X X NAN BOYD CFO 4152027800 1525 POST STREET SAN FRANCISCO CA 94109 X C Gordon Howie BOARD MEMBER, CHAIR 1.8 1.2 X 0 0 0 Michele Stratton BOARD MEMBER, VICE CHAIR 0.5 0.5 X 0 0 0 M Kingsley Brown BOARD MEMBER 1.0 1.4 X 0 0 0 Gary Freeman BOARD MEMBER 0.5 0.5 X 0 0 0 Gayle S Geary BOARD MEMBER 0.5 1.4 X 0 0 0 David Jamison Board member 0.5 0.5 X 0 0 0 Philip R Placier Board member 0.5 0.5 X 0 0 0 Dianne J Spaulding Board member 0.5 0.4 X 0 0 0 ARI BELIAK BOARD MEMBER 0.5 0.4 X 0 0 0 NEAL MCNAMARA BOARD MEMEBR 0.5 0.4 X 0 0 0 REX JAMISON MD BOARD MEMBER 0.5 0.4 X 0 0 0 SUSANNE B COHEN BOARD MEMBER (END. 5/1/18) 0.5 1.3 X 0 0 0 STEVE HERMAN BOARD MEMBER (BEG. 8/1/18) 0.3 0.2 X 0 0 0 NANCY MAYEDA BOARD MEMBER 0.5 0.4 X 0 0 0 KATHIE CHEATHAM BOARD MEMBER (END. 4/30/18) 0.1 0.9 X 0 0 0 David Berg PRESIDENT & CEO 30.0 10.0 X 409358 0 25416 NAN Boyd VP OF FINANCE 30.0 10.0 X 163194 0 6048 Don Meninga VP OF FINANCE (END. 5/31/18) 30.0 10.0 X 148796 0 17042 Martha Atwood VP HR & COMPLIANCE 30.0 10.0 X 219297 0 37215 David Latina VP of Business Development 30.0 10.0 X 249098 0 28290 JUDITH LOURA EXECUTIVE DIRECTOR - NCPHS FDN 10.0 30.0 X 116280 0 15172 RONALD STREITZ EXECUTIVE DIRECTOR, NCPHS FDN 10.0 30.0 X 126695 0 6176 GLEN GODDARD EXEC DIR, THE SEQUOIAS - SF 30.0 10.0 X 187553 0 17425 STEVEN HIEGER VP OF INFORMATION SYSTEMS 30.0 10.0 X 200662 0 20100 1820933 0 172884 63 false true false PINNACLE BUILDING DESIGN 5157 ABBEY DRIVE FAIRFIELD CA 94534 CONSTRUCTION/DEVELOP 1117087 CJ REED CONSTRUCTION 1658 SEQUOIA DRIVE PETALUMA CA 94954 Apartment Renov. 537595 GREENBRIER DEVELOPMENT LLC 3232 MCKINNEY AVENUE SUITE 1160 DALLAS TX 75204 Developer 371697 FONG CHAN ARCHITECTS 1361 BUSH STREET SAN FRANCISCO CA 94109 Architects 354739 JEFFREY B ZIMMERMAN 35 MILLER AVENUE 305 MILL VALLEY CA 94941 Design 154410 8 2095420 2481529 4576949 MONTHLY CARE FEES 623000 41496400 41496400 AMORTIZATION OF ENTRANCE FEES 623000 12587045 12587045 FEES FOR SERVICE TO RESIDENTS 900099 13845356 13845356 RENTAL INCOME 721000 769797 769797 68698598 4872569 4872569 0 0 0 0 0 9972372 8374847 1597525 1597525 1597525 0 0 0 0 0 0 0 0 0 OTHER INCOME 83376 83376 83376 79829017 68698598 6553470 5000 5000 0 0 0 830456 86420 744036 0 25724513 23296524 1990510 437479 888332 785051 97845 5436 5829396 5365016 418206 46174 1943827 1740942 169418 33467 1051137 1051137 316740 316740 334914 334914 0 0 141131 141131 5470938 5166266 304672 173001 172139 862 2610231 2536137 74094 714004 120124 593880 0 3344906 3340127 4779 115993 91929 24064 0 219117 185288 33829 1874741 1874741 0 8201220 8201220 611363 611363 REPAIRS AND MAINTENANCE 4262787 4247007 15780 FOOD 2811286 2743188 68098 DEVELOPMENT 170930 6869 164061 OTHER TAXES AND LICENSES 165431 165431 1398793 1017745 381048 69210187 62032870 6490700 686617 2627964 2162731 2348 0 0 0 36504316 38507513 0 0 0 0 52846366 52846366 0 0 1994142 1601031 222753048 121855126 98694620 100897922 74799035 67728683 0 0 0 0 0 0 7999452 6750396 275468243 270494642 11907844 11209971 0 0 89119759 86167276 64551390 62080509 0 0 0 0 1237528 1832129 0 2000000 24560005 27336808 191376526 190626693 X 84091717 79867949 0 0 0 0 84091717 79867949 275468243 270494642 X 10618830 -6846899 -7995699 X false true X true true true X 7493404 7630817 4481776 5671725 4576949 29854671 0 0 7493404 7630817 4481776 5671725 4576949 29854671 0 29854671 1912318 2097632 3169179 4025295 4872569 16076993 0 495453 85348 36997 6306 83376 707480 46639144 298975550 0.64012 0.70470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2149347 2149347 194562224 103726179 90836045 7299598 5413716 1885882 18741879 12715231 6026648 100897922 0 REFUNDABLE DEPOSITS 551029 PENSION LIABILITY 11731385 OTHER LONG TERM LIABILITIES 15054394 27336808 X X X X X false false false false false false false false false David Berg PRESIDENT & CEO 406043 0 0 0 3315 0 10322 0 15094 0 434774 0 0 0 NAN Boyd VP OF FINANCE 153631 0 5000 0 4563 0 0 0 6048 0 169242 0 0 0 Don Meninga VP OF FINANCE (END. 5/31/18) 130595 0 10000 0 8201 0 6795 0 10247 0 165838 0 0 0 Martha Atwood VP HR & COMPLIANCE 214221 0 0 0 5076 0 5012 0 32203 0 256512 0 0 0 David Latina VP of Business Development 224729 0 23500 0 869 0 6295 0 21995 0 277388 0 0 0 GLEN GODDARD EXEC DIR, THE SEQUOIAS - SF 177898 0 0 0 9655 0 4884 0 12541 0 204978 0 0 0 STEVEN HIEGER VP OF INFORMATION SYSTEMS 187091 0 0 0 13571 0 5289 0 14811 0 220762 0 0 0 A CALIFORNIA HEALTH FACILITIES FINANCING AUTHORITY 521643828 13033L7N1 2015-04-15 70844640 TO IMPROVE FACILITIES & REFUND false false false A 4550173 0 70852660 4039775 0 0 1021235 2122766 0 13874636 49137364 198000 true false false true A false true true false false 0.00100 0.00100 true false false true A false true true false false false 0 false 0 false true A true SCHEDULE K, PART I, COLUMN (F): THE BOND ISSUE REFUNDS THE SERIES 2004 (ISSUED 09/15/04) AND THE SERIES 1998 (ISSUED 07/29/98). SCHEDULE K, PART II, LINE 3: THE DIFFERENCE BETWEEN PART I (E) AND PART II, LINE 3 IS DUE TO INTEREST EARNINGS ON BOND PROCEEDS. SCHEDULE K, PART III, LINE 7: AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS REPORTED IN PART III, LINE 6, IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. SCHEDULE K, PART IV, LINE 2 (B): THE CURRENT REFUNDING PORTION OF THE BOND ISSUE MEETS THE 6-MONTH SPENDING EXCEPTION. FORM 990, PART VI, LINE 11B: THE FORM 990 IS PREPARED BY PRICEWATERHOUSECOOPERS LLP ("PWC"), BASED ON THE INFORMATION PROVIDED BY THE ORGANIZATION'S STAFF. PRIOR TO FILING, THE FORM 990 IS DISTRIBUTED TO ALL MEMBERS OF THE BOARD OF DIRECTORS AND REVIEWED BY THE AUDIT & COMPLIANCE COMMITTEE OF THE BOARD OF DIRECTORS. ONCE THE FORM 990 IS APPROVED BY THE COMMITTEE, PWC SIGNS AS PREPARER AND THE CHIEF FINANCIAL OFFICER SIGNS ON BEHALF OF THE ORGANIZATION. FORM 990, PART VI, LINE 12C: NCPHS, INC. ANNUALLY REVIEWS ANY CONFLICTS DISCLOSED BY ITS BOARD MEMBERS. ANY QUESTIONS THAT ARISE REGARDING POTENTIAL CONFLICTS ARE ADDRESSED IMMEDIATELY. BOARD MEMBERS WHO HAVE A CONFLICT OF INTEREST DO NOT VOTE ON ANY MATTER RELATED TO THE ISSUE FOR WHICH THEY HAVE THE CONFLICT. FORM 990, PART VI, LINE 15A & 15B: SALARY RANGES ARE ESTABLISHED FOR EACH MANAGEMENT POSITION. THE SALARY RANGES ARE INTENDED TO BE COMPETITIVE WITH SIMILAR ORGANIZATIONS AND ADEQUATE TO ATTRACT HIGHLY QUALIFIED MANAGEMENT STAFF. THE SALARY RANGES ARE REVIEWED AT LEAST EVERY THREE YEARS BY THE PERSONNEL COMMITTEE, WHICH THEN RECOMMENDS ANY ADJUSTMENTS TO THE BOARD. THE PRESIDENT/CEO GENERALLY PERFORMS SALARY REVIEWS OF MANAGEMENT STAFF SIMULTANEOUSLY WITH THEIR ANNUAL PERFORMANCE REVIEWS. THE PRESIDENT/CEO'S PERFORMANCE AND SALARY REVIEWS ARE PERFORMED ANNUALLY BY THE PERSONNEL COMMITTEE, WHICH THEN REPORTS ITS RESULTS TO THE BOARD. THE PRESIDENT/CEO IS RESPONSIBLE FOR RECOMMENDING SALARY ADJUSTMENTS FOR OTHER MANAGEMENT STAFF TO THE PERSONNEL COMMITTEE FOR APPROVAL BASED ON THE ORGANIZATION'S COMPENSATION PROGRAM. THE PERSONNEL COMMITTEE REPORTS ITS RECOMMENDATION FOR THE PRESIDENT/CEO'S SALARY ADJUSTMENTS ALONG WITH ANY APPROVED ADJUSTMENTS FOR OTHER MANAGEMENT STAFF TO THE BOARD. FORM 990, PART VI, LINE 19: GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE NOT MADE AVAILABLE TO THE PUBLIC. THE FINANCIAL STATEMENTS AND THE FORM 990 ARE AVAILABLE THROUGH THE NCPHS WEBSITE. NCPHS ALSO MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN PENSION LIABILITY $ -7,995,699 ---------- TOTAL OTHER CHANGES IN NET ASSETS/FUND BALANCE: $ -7,995,699 NCPHS WPA LLC 1525 POST STREET SAN FRANCISCO CA 94109 PROPERTY MGMT CA -36088 1672 NCPHS INC NCPHS TPT LLC 1525 POST STREET SAN FRANCISCO CA 94109 PROPERTY MGMT CA -41481 0 NCPHS INC ROSS VALLEY HOMES INC 501 VIA CASITAS GREENBRAE CA 94904 941635654 ELDERLY CARE CA 501(C)(3) 9 NCPHS true SENIOR SERVICES FOR NORTHERN CALIFORNIA 1525 POST STREET SAN FRANCISCO CA 94109 946615829 SUPPORT NCPHS CA 501(C)(3) 12; TYPE I NCPHS true NCPHS COMMUNITY SERVICES 1525 POST STREET SAN FRANCISCO CA 94109 452355370 COMMUNITY SVC CA 501(C)(3) 12; TYPE I NCPHS true SAN FRANCISCO SENIOR CENTER 890 BEACH STREET SAN FRANCISCO CA 94109 941212136 COMMUNITY SVC CA 501(C)(3) 7 NCPHS CS true VIAMONTE SENIOR LIVING 1 INC 1525 POST STREET SAN FRANCISCO CA 94109 812951897 ELDERLY CARE CA 501(C)(3) 10 NCPHS CS true NCP SENIOR VENTURES LLC 1525 POST STREET SAN FRANCISCO CA 94109 261847720 PROPERTY MGMT CA NA C CORP 290587 0 1.00000 true false true true false false false false false false false false true false false false false true false false NCP SENIOR VENTURES LLC B 569695 GAAP SENIOR SERVICES FOR NORTHERN CALIFORNIA C 2443045 GAAP SENIOR SERVICES FOR NORTHERN CALIFORNIA Q 245137 GAAP