2019-11-15T09:58:04-06:00 2018-12-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2018-01-01 951894293 HUMANGOOD SOCAL FKA SOUTHERN CALIFORNIA PRESBYTERIAN HOMES HUMA 8182470420 516 BURCHETT STREET GLENDALE CA 91203 PAMELA S CLAASSEN CFO 8182470420 2019-11-15 1 KERRI N BOGDA CPA P00760402 7177404863 96.89.178.154 2019-11-15 09:57:32 ES P DAF0C676BA5D217E8E98654567F7DD0DDDA97E7C 9D0D8DD59390B7764A3ECE0F40BBFE3618018605 2018 2020-03-31 21:24:44Z BEGROUP JOHN H COCHRANE III 516 BURCHETT STREET GLENDALE CA 91203 165743245 0 X WWW.HUMANGOOD.ORG X 1955 CA TO REDEFINE THE MEANING FOR AGING WELL FOR ADULTS 55 AND OLDER. 6 0 1035 6 0 10757 1067063 38295483 71700202 80781075 9689202 4930634 1803236 1289231 84259703 125296423 3261639 12106580 0 0 37252298 46560340 0 0 0 43260997 42061950 83774934 100728870 484769 24567553 292746177 276934427 291309159 247033868 1437018 29900559 X THE MISSION OF THE ORGANIZATION IS TO REDEFINE THE MEANING OF AGING WELL FOR ADULTS 55 AND OLDER, AND DELIVER PRODUCTS AND SERVICES THAT OFFER OPPORTUNITIES TO PURSUE ENGAGED, PURPOSEFUL LIVES. 0 0 84036771 12106580 80781075 DIRECT RESIDENT CARE FOR SENIORS IN SIX CALIFORNIA LOCATIONS, INCLUDING INDEPENDENT LIVING AND ASSISTED LIVING, MEMORY CARE, NURSING, AND HOME CARE. IT ALSO PROVIDES OUTREACH AND WELLNESS SERVICES; SERVICES INCLUDE HOUSING, MEALS PROGRAM, HOUSEKEEPING, MAINTENANCE AND ACTIVITIES.HUMANGOOD SOCAL ACHIEVES ITS CHARITABLE OBJECTIVES THROUGH: - SERVICES PROVIDED TO SENIORS (A PROTECTED CLASS)- SUBSIDIZED ALLOWANCES TO RESIDENTS UNABLE TO PAY FULLY ESTABLISHED RATES- EDUCATIONAL ACTIVITIES INVOLVING STAFF, RESIDENTS, AND AGING SERVICES PROFESSIONALS- PAYMENT FOR ITEMS NOT REIMBURSED BY OTHER 3RD PARTY CONTRACTS- SUPPORT GROUPS FOR NON-RESIDENTS- USE OF FACILITIES BY THE COMMUNITY - COMMUNITY CHARITY AND VOLUNTEER SUPPORT- OTHER COMMUNITY BENEFITS TO RESIDENTS OF HUMANGOOD SOCAL AND TO THE COMMUNITY AT LARGE 84036771 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 226 0 1035 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 0 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X X PAMELA S CLAASSEN CFO 9259247117 6120 STONERIDGE MALL RD STE 100 PLEASANTON CA 94588 X RANDALL L STAMPER CHAIR 1.00 13.00 X X 0 50000 0 ALBERT W KELLEY VICE CHAIR 0.50 7.00 X X 0 42833 0 H DECLAN BROWN SECRETARY 0.50 6.00 X X 0 43833 0 JUDITH BAKER DIRECTOR 0.50 6.00 X 0 42833 0 REV MICHELLE HOLMES DIRECTOR 0.50 3.50 X 0 42833 0 WILLIAM BATTISON DIRECTOR 0.50 3.50 X 0 42833 0 GLORIA MARSHALL DIRECTOR (UNTIL 12/2018) 0.50 3.50 X 0 43434 0 REV LLOYD HOWARD DIRECTOR (UNTIL 10/2018) 0.50 2.00 X 0 0 0 RICHARD HETTISH DIRECTOR (UNTIL 10/2018) 0.50 2.00 X 0 0 0 S LOUISE RANKIN GENERAL COUNSEL 10.00 30.00 X 0 498947 22029 JOHN H COCHRANE III PRESIDENT/CHIEF EXECUTIVE OFFICER 10.00 30.00 X 971449 0 22054 PAMELA S CLAASSEN CHIEF FINANCIAL OFFICER 10.00 30.00 X 0 990318 26568 DANIEL OGUS CHIEF OPERATING OFFICER 10.00 30.00 X 729792 0 24848 DANIEL HUTSON CHIEF STRATEGY OFFICER 10.00 30.00 X 426024 0 24740 DENNIS GRADILLAS VP SALES 12.00 28.00 X 0 301148 24540 GREGORY BEARCE VP REGIONAL OPERATIONS 12.00 28.00 X 0 289666 19778 TARA MCGUINESS VP REGIONAL OPERATIONS 12.00 28.00 X 0 634415 23234 TYLER ICHIEN VP REGIONAL OPERATIONS 14.00 26.00 X 0 210282 22281 LISA HOLLAND VP REGIONAL OPERATIONS 12.00 26.00 X 0 175555 20508 MARC HERRERA VP HEALTHCARE & QUALITY 12.00 28.00 X 259583 0 21387 RUSSELL MAUK UNTIL 112018 VP CONSTRUCTION REDEVELOPMENT 12.00 28.00 X 0 435627 23949 SOPHIA LUKAS UNTIL 092018 VP REGIONAL OPERATIONS MANAGER 12.00 28.00 X 228891 0 16115 MELINDA FORNEY EXECUTIVE DIRECTOR 40.00 0.00 X 217184 0 19027 GARY BORIERO EXECUTIVE DIRECTOR 40.00 0.00 X 207215 0 8137 POLLY AHADZADEH CONTROLLER 40.00 0.00 X 256360 0 21428 NOEMI FLORES SALES DIRECTOR - REGENTS P 40.00 0.00 X 244057 0 19118 MICAELLA Y KIM DIRECTOR OF HEALTHCARE SER 40.00 0.00 X 230216 0 14694 3770771 3844557 374435 54 0 1 0 MORRISON MANAGEMENT SPECIALISTS PO BOX 102289 ATLANTA GA 303682289 DINING SERVICES 6110202 OLSON INC 4445 EASTGATE MALL STE 200 SAN DIEGO CA 921211979 CONSTRUCTION SERVICES 2565027 ASSURANCE HOME CARE SERVICES 2230 W CHAPMAN AVE ORANGE CA 92868 NURSE REGISTRY 1183984 CIRCLE OF CARE HOMECARE RESOURCES LLC 34145 PACIFIC COAST HWY 228 DANA POINT CA 92629 HOME CARE SERVICES 1014544 UNIVERSAL CONSTRUCTION - DAVID FRANKENBE PO BOX 8395 REDLANDS CA 92375 CONSTRUCTION SERVICES 902701 63 38295483 38295483 RESIDENT SERVICE FEE 623000 64673040 64673040 AMORTIZATION OF ENTRANCE FEE 623000 12714535 12714535 MANAGEMENT FEE REV. 623000 3393500 3393500 80781075 4819714 4819714 40557742 40265224 181598 292518 -181598 110920 110920 EMPLOYEE/GUEST MEALS 900099 401223 401223 BEAUTY & BARBER 900099 171525 171525 HOUSEKEEPING 900099 94008 94008 622475 622475 1289231 125296423 80781075 0 6219865 12106580 12106580 3176444 3176444 34803212 29619180 5184032 4859496 4063655 795841 3721188 3164045 557143 1451251 1451251 127494 127494 8712 8712 507846 507846 4786676 4192015 594661 756470 756470 287520 82603 204917 9336974 9257899 79075 822042 306819 515223 185793 39142 146651 12174362 11289224 885138 1301418 1055252 246166 SUPPLIES 6199668 5841081 358587 ANCILLARY SERVICES EXP 1154299 1154299 REPAIRS & MAINTENANCE 1134622 1108507 26115 BAD DEBT EXPENSE 913457 913457 913346 913346 100728870 84036771 16692099 0 8117645 4475446 19594651 18561929 11808934 6485946 3105430 0 203266 221815 850841 744409 273364971 130631195 143626624 142733776 90156771 90642783 555979 14726036 13068323 292746177 276934427 11744095 16373953 41057163 109276244 103722248 129231657 126937667 291309159 247033868 X 1437018 29900559 1437018 29900559 292746177 276934427 X 24567553 -2898818 6689078 105728 X 1 X 1 X 1 0 X 746333 1021524 1199939 1067063 38295483 42330342 65775459 68614152 69891600 59095609 80781075 344157895 66521792 69635676 71091539 60162672 119076558 386488237 0 0 0 386488237 3079330 2809240 2788861 854939 4819714 14352084 3079330 2809240 2788861 854939 4819714 14352084 10155840 10671993 10539973 1096826 1289231 33753863 79756962 83116909 84420373 62114437 125185503 434594184 0.88930 0.85950 0.03300 0.03090 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2014 AMOUNT: $ 10,155,840. 2015 AMOUNT: $ 10,671,993. 2016 AMOUNT: $ 10,539,973. 2017 AMOUNT: $ 1,096,826. 2018 AMOUNT: $ 1,289,231. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 8712 8712 0 PART II-B, LINE 1: THE ORGANIZATION PAYS DUES TO LEADING AGE, A PORTION OF WHICH IS CONSIDERED LOBBYING. 7378741 7378741 238707200 117003840 121703360 19903048 11342727 8560321 7375982 2284628 5091354 142733776 RESIDENT DEPOSITS 650500 ENTRANCE FEE - REBATABLE 49458144 ENTRANCE FEE - SUBJECT TO REFUND 32386171 ENTRANCE FEE - NONREFUNDABLE 43908835 OTHER LIABILITIES 534017 126937667 X 114919490 -2898818 -7478115 -10376933 125296423 0 125296423 93145027 4682657 4682657 88462370 12266500 12266500 100728870 PART X, LINE 2: THE ORGANIZATION ASSESSES UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH THE PROVISIONS OF THE FASB ASC TOPIC 740-10, INCOME TAXES. THE ORGANIZATION RECOGNIZES 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% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. AS OF DECEMBER 31, 2018, AND FOR THE YEAR ENDED DECEMBER 31, 2018, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: GRANTS TO RELATED ORG. NETTED AGAINST CONTRIBUTIONS ON F/S -11,758,654. INVESTMENT FEES NETTED AGAINST REVENUE ON F/S -507,846. UNREALIZED GAIN ON INTEREST RATE SWAP 105,728. ELIMINATION OF MANAGEMENT FEES BETWEEN RELATED ENTITIES 4,682,657. PART XII, LINE 2D - OTHER ADJUSTMENTS: ELIMINATION OF MANAGEMENT FEES BETWEEN RELATED ENTITIES 4,682,657. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS TO RELATED ORG. NETTED AGAINST CONTRIBUTIONS ON F/S 11,758,654. INVESTMENT FEES NETTED AGAINST REVENUE ON F/S 507,846. 1 HUMANGOOD FOUNDATION SOUTH FKA SOUTHERN CALIFORNIA PRESBYTERIAN HOMES FDN 516 BURCHETT STREET GLENDALE CA 91203 911931309 501(C)(3) 347926 0 N/A N/A GENERAL HUMANGOOD AFFORDABLE HOUSING FKA BEACON COMMUNITIES 6120 STONERIDGE MALL RD SUITE 100 PLEASANTON CA 94588 943085296 501(C)(3) 3000000 6090056 FMV ALLOCATION OF ASSETS (NET OF LIABILITIES) FROM HUMANGOOD SOCAL GENERAL HUMANGOOD CORNERSTONE FKA CORNERSTONE AFFILIATES 6120 STONERIDGE MALL RD SUITE 100 PLEASANTON CA 94588 300184304 501(C)(3) 1626586 0 N/A N/A GENERAL HUMANGOOD FOUNDATION WEST FKA AMERICAN BAPTIST HOME FOUNDATION OF THE WEST 6120 STONERIDGE MALL RD SUITE 100 PLEASANTON CA 94588 237039408 501(C)(3) 663819 0 N/A N/A GENERAL 4 0 PART I, LINE 2: STRATEGIC GRANTS MADE BY HUMANGOOD SOCAL (FKA SOUTHERN CALIFORNIA PRESBYTERIAN HOMES DBA: BE.GROUP) ARE DONE SO AS PART OF THE ANNUAL BUDGET PROCESS AND SUBJECT TO BOARD APPROVAL AND AUDIT COMMITTEE OVERSIGHT. X X 1 1 0 1 0 0 0 0 0 0 0 S LOUISE RANKIN GENERAL COUNSEL 0 315024 0 166185 0 17738 0 11000 0 11029 0 520976 0 0 JOHN H COCHRANE III PRESIDENT/CHIEF EXECUTIVE OFFICER 500010 0 417644 0 53795 0 11000 0 11054 0 993503 0 0 0 PAMELA S CLAASSEN CHIEF FINANCIAL OFFICER 0 268961 0 187218 0 534139 0 11000 0 15568 0 1016886 0 516434 DANIEL OGUS CHIEF OPERATING OFFICER 390036 0 308633 0 31123 0 11000 0 13848 0 754640 0 0 0 DANIEL HUTSON CHIEF STRATEGY OFFICER 275028 0 145085 0 5911 0 11000 0 13740 0 450764 0 0 0 DENNIS GRADILLAS VP SALES 0 199245 0 79695 0 22208 0 11000 0 13540 0 325688 0 19104 GREGORY BEARCE VP REGIONAL OPERATIONS 0 137339 0 128000 0 24327 0 11000 0 8778 0 309444 0 0 TARA MCGUINESS VP REGIONAL OPERATIONS 0 204409 0 71543 0 358463 0 11000 0 12234 0 657649 0 353581 TYLER ICHIEN VP REGIONAL OPERATIONS 0 164783 0 45499 0 0 0 8837 0 13444 0 232563 0 0 LISA HOLLAND VP REGIONAL OPERATIONS 0 135958 0 39597 0 0 0 7216 0 13292 0 196063 0 0 MARC HERRERA VP HEALTHCARE & QUALITY 200000 0 59499 0 84 0 10580 0 10807 0 280970 0 0 0 RUSSELL MAUK UNTIL 112018 VP CONSTRUCTION REDEVELOPMENT 0 215642 0 78753 0 141232 0 11000 0 12949 0 459576 0 133404 SOPHIA LUKAS UNTIL 092018 VP REGIONAL OPERATIONS MANAGER 132104 0 69996 0 26791 0 9296 0 6819 0 245006 0 0 0 MELINDA FORNEY EXECUTIVE DIRECTOR 164696 0 52488 0 0 0 8584 0 10443 0 236211 0 0 0 GARY BORIERO EXECUTIVE DIRECTOR 167477 0 39738 0 0 0 2423 0 5714 0 215352 0 0 0 POLLY AHADZADEH CONTROLLER 177827 0 62237 0 16296 0 7942 0 13486 0 277788 0 0 0 NOEMI FLORES SALES DIRECTOR - REGENTS P 79373 0 156437 0 8247 0 8883 0 10235 0 263175 0 0 0 MICAELLA Y KIM DIRECTOR OF HEALTHCARE SER 159462 0 46500 0 24254 0 8853 0 5841 0 244910 0 0 0 PART I, LINE 1A THE CHIEF EXECUTIVE OFFICER HAS A "DISCRETIONARY SPENDING ACCOUNT" THAT IS INCLUDED AS PART OF THE EXECUTIVE OFFICE CONTINGENCY BUDGET. ALL EXPENDITURES OF THESE FUNDS ARE SUBJECT TO CUSTOMARY APPROVAL PROCESSES AND ARE REVIEWED ON A RETROSPECTIVE BASIS WITH THE SUPPORTING DOCUMENTATION BY THE BOARD CHAIR OR COMPENSATION COMMITTEE. A COST REIMBURSEMENT BENEFIT OF $60/ MONTH IS AVAILABLE TO CERTAIN EXECUTIVE TEAM MEMBERS FOR MONTHLY GYM MEMBERSHIP DUES. PART I, LINE 3 COMPENSATION OF THE CEO IS DETERMINED BY HUMANGOOD USING THE FOLLOWING METHODS: COMPENSATION COMMITTEE, COMPENSATION CONSULTANT, COMPENSATION SURVEY/STUDY AND APPROVAL BY THE BOARD/COMPENSATION COMMITTEE. PART I, LINE 4B CERTAIN INDIVIDUALS LISTED ON SCHEDULE J PARTICIPATED IN A NON- QUALIFIED DEFERRED COMPENSATION IRC 457(F) PLAN. THE BENEFITS UNDER THE 457(F) PLAN WERE DISCRETIONARY AND DID NOT VEST UNTIL THE PARTICIPANT REACHED 65, DIED OR BECAME DISABLE OR WAS INVOLUNTARILY TERMINATED WITHOUT CAUSE. ON DECEMBER 1, 2017, THE HUMANGOOD BOARD OF DIRECTORS ELECTED TO TERMINATE THE PLAN, AND IN 2018, FINAL TERMINATIONS PAYOUTS OF $2,143,000 WERE MADE AS INCLUDED IN COLUMN B(III) AND COLUMN F, OTHER REPORTABLE COMPENSATION OF SCHEDULE J. A CALIFORNIA MUNICIPAL FINANCE AUTHORITY 201563466 2015-12-27 47900000 SEE PART VI 0 0 0 B CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT 680164610 130795J57 2009-08-18 76165419 SEE PART VI 0 0 0 A 52020270 544859 58545911 4190262 2017 0 1 0 1 B 78004591 5242420 3262295 69023708 2009 0 0 0 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 1 0 0 0 1 B 0 1 0 1 0 0 0 0 1 A 1 B 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: CALIFORNIA MUNICIPAL FINANCE AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 02/10/2011 SCHEDULE K, PART I, BOND ISSUES: (A) ISSUER NAME: CALIFORNIA MUNICIPAL FINANCE AUTHORITY (F) DESCRIPTION OF PURPOSE: MAJOR IMPROVEMENT, REDEVELOPMENT & ADVANCE REFUNDING OF 2006 ISSUE PLUS CCRC LA JOLLA (A) ISSUER NAME: CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY (F) DESCRIPTION OF PURPOSE: REFUND CHFFAIRB SERIES 1998 BONDS & 2006B BONDS SCHEDULE K, SUPPLEMENTAL INFORMATION: A PORTION OF EACH OF THESE TAX EXEMPT BONDS HAS BEEN ALLOCATED TO A RELATED ORGANIZATION (WESTMINSTER GARDENS FEIN: 95-1644046) OF THIS COMPANY. AS THE CONTROLLING ENTITY, THIS ORGANIZATION IS REPORTING THESE TAX EXEMPT BOND LIABILITIES ON ITS SCHEDULE K IN THEIR ENTRIRETY. THE RELATED ORGANIZATION WILL NOT BE REPORTING ANY PORTION OF THESE TAX EXEMPT BOND LIABILITIES. FORM 990, PART VI, SECTION A, LINE 4 ON MARCH 29, 2018, SOUTHERN CALIFORNIA PRESBYTERIAN HOMES DBA: BE.GROUP AMENDED ITS ARTICLES OF INCORPORATION TO CHANGE ITS NAME TO HUMANGOOD SOCAL. FORM 990, PART VI, SECTION A, LINE 6 THE HUMANGOOD SOCAL FKA SOUTHERN CALIFORNIA PRESBYTERIAN HOMES BOARD OF DIRECTORS IS ELECTED BY HUMANGOOD, HUMANGOOD SOCAL'S SOLE CORPORATE MEMBER. THE MEMBERS OF THE HUMANGOOD SOCAL BOARD OF DIRECTORS CONSISTS OF THE HUMANGOOD BOARD MEMBERS, ONE BOARD MEMBER SELECTED BY THE RESIDENTS, AND ONE BOARD MEMBER NOMINATED BY THE HUMANGOOD SOCAL BOARD. FORM 990, PART VI, SECTION A, LINE 7A HUMANGOOD MAINTAINS APPROVAL RIGHTS OVER HUMANGOOD SOCAL FOR THE ELECTION AND REMOVAL OF DIRECTORS, THE DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION, ANY MERGER AND ITS PRINCIPAL TERMS AND ANY AMENDMENTS OF THOSE TERMS, AND ANY ELECTION TO DISSOLVE THE CORPORATION. IN ADDITION, HUMANGOOD HAS ALL RIGHTS AFFORDED MEMBERS UNDER THE CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION LAW. FORM 990, PART VI, SECTION A, LINE 7B SEE EXPLANATION FOR 7A ABOVE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CFO AND FURNISHED TO THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EVERY YEAR, HUMANGOOD SOCAL (FKA SOUTHERN CALIFORNIA PRESBYTERIAN HOMES DBA; BE.GROUP) 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 BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. 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 AND MAKING SUCH FURTHER INVESTIGATION AS MAY BE WARRANTED IN THE CIRCUMSTANCES, 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 AND CHIEF FINANCIAL OFFICER OF HUMANGOOD SOCAL (FKA SOUTHERN CALIFORNIA PRESBYTERIAN HOMES DBA: BE.GROUP) IS REVIEWED ANNUALLY FOR MARKET COMPETITIVENESS AND INTERMEDIATE SANCTIONS COMPLIANCE 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 CEO ARE INDEPENDENT WITH RESPECT TO THE INDIVIDUALS WHOSE COMPENSATION IS BEING REVIEWED. THE 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. 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, AS WELL AS ON THE WEBSITE OF THE MUNICIPAL SECURITIES RULEMAKING BOARD ORGANIZATION (MSRB), AND ELECTRONIC MUNICIPAL MARKET ACCESS, EMMA.MSRB.ORG FORM 990, PART VII, SECTION A: CERTAIN BOARD MEMBERS RECEIVED A STIPEND FOR 2018 FOR THEIR BOARD AND COMMITTEE WORK RELATED TO HUMANGOOD. NO COMPENSATION IS PAID TO ANY BOARD MEMBERS FOR THEIR ROLE ON THE HUMANGOOD SOCAL 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 GENERAL AND MEETING SPECIFIC 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 OF 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, AND IS SUBJECT TO A CAP, FROM EXCEEDING BUDGETED NET CASH PRODUCTION ARISING FROM THE SUM OF OPERATIONAL PERFORMANCE AND NET TURNOVER ENTRANCE FEES. 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: UNREALIZED GAIN ON INTEREST RATE SWAP 105,728. HUMANGOOD NORCAL FKA AMERICAN BAPTIST HOMES OF THE WEST 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 941225374 NON-PROFIT RETIREMENT COMMUNITIES CA 501(C)(3) LINE 10 HUMANGOOD 0 HUMANGOOD FRESNO FKA THE TERRACES AT SAN JOAQUIN GARDENS 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 260650298 CONTINUING CARE RETIREMENT COMMUNITY CA 501(C)(3) LINE 10 HUMANGOOD 0 HUMANGOOD IDAHO FKA BOISE RETIREMENT COMMUNITY 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 203659420 NON-PROFIT RETIREMENT COMMUNITIES CA 501(C)(3) LINE 10 HUMANGOOD 0 HUMANGOOD FOUNDATION WEST FKA AMERICAN BAPTIST HOMES FOUNDATION OF THE WEST 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 237039408 SUPPORT FOR NON-PROFIT RESIDENTIAL COMMUNITIES CA 501(C)(3) LINE 12A, I HUMANGOOD NORCAL FKA AMERICAN BAPTIST HOMES OF THE WEST INC 0 HUMANGOOD NEVADA DBA LAS VENTANAS RETIREMENT COMMUNITY 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 200566413 CONTINUING CARE RETIREMENT COMMUNITY NV 501(C)(3) LINE 10 HUMANGOOD CORNERSTONE FKA CORNERSTONE 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 FKA 0 HUMANGOOD 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 311558961 PARENT ORGANIZATION CA 501(C)(3) LINE 12A, I N/A 0 HUMANGOOD AFFORDABLE HOUSING FKA BEACON COMMUNITIES INC 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 943085296 AFFORDABLE HOUSING CA 501(C)(3) LINE 10 HUMANGOOD NORCAL FKA AMERICAN BAPTIST HOMES OF THE WEST INC 0 HUMANGOOD CORNERSTONE FKA CORNERSTONE AFFILIATES 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 300184304 PARENT ORGANIZATION CA 501(C)(3) LINE 12B, II 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 FKA 0 HARBORVIEW PROPERTIES INC 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 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