2018-11-09T18:32:17-06:00 2017-12-31 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2017-01-01 941225374 HUMANGOOD NORCAL FKA AMERICAN BAPTIST HOMES OF THE WEST HUMA 9259247100 C/O 6120 STONERIDGE MALL RD NO 100 PLEASANTON CA 94588 PAMELA S CLAASSEN CFO 9259247100 2018-11-02 1 TRACY S PAGLIA P00366884 4159561500 2018-11-02 12.129.7.100 2018-11-02 17:35:42 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 68BC8D16007A635797B63211188E0ACDDC1C3CBF 2017 2019-02-21 02:37:17Z X JOHN H COCHRANE III C/O 6120 STONERIDGE MALL RD NO 100 PLEASANTON CA 94588 165823290 0 X WWW.HUMANGOOD.ORG X 1955 CA THE MISSION OF THE ORGANIZATION IS TO DEFINE THE MEANING OF AGING WELL FOR ADULTS 55 AND OLDER, AND DELIVER PRODUCTS AND SERVICES THAT OFFER OPPORTUNITIES TO PURSUE ENGAGED, PURPOSEFUL LIVES. 9 9 1788 9 0 0 246012 984048 36667662 149759659 573174 3258600 0 406441 37486848 154408748 3732751 5522681 0 0 19135071 78321554 0 0 0 22863051 70613863 45730873 154458098 -8244025 -49350 471184386 481827596 457387261 463082193 13797125 18745403 SEE SCHEDULE O. 0 0 131045161 5522681 150166100 DIRECT RESIDENT CARE FOR SENIORS IN SEVEN CALIFORNIA LOCATIONS, INCLUDES INDEPENDENT LIVING AND ASSISTED LIVING, MEMORY CARE, NURSING, AND HOME CARE. ALSO INCLUDES OUTREACH AND WELNESS SERVICES; SERVICES INCLUDE HOUSING, MEALS PROGRAM, HOUSEKEEPING, MAINTENANCE AND ACTIVITIES. 131045161 1 1 0 0 0 0 0 0 0 0 1 0 0 1 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 1 408 0 1 1788 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 1 1 CA X X X PAMELA S CLAASSEN 9259247117 6120 STONERIDGE MALL RD STE 100 PLEASANTON CA 94588 RANDALL L STAMPER CHAIR 1.00 10.00 X X 0 0 0 ALBERT W KELLEY VICE CHAIR 0.50 5.00 X X 0 0 0 H DECLAN BROWN SECRETARY 0.50 5.00 X X 0 0 0 GLORIA MARSHALL DIRECTOR 0.50 2.50 X 0 0 0 JUDITH BAKER DIRECTOR 0.50 5.00 X 0 0 0 REV LLOYD HOWARD DIRECTOR 0.50 1.50 X 0 0 0 REV MICHELLE HOLMES DIRECTOR 0.50 2.50 X 0 0 0 RICHARD HETTISH DIRECTOR 0.50 1.50 X 0 0 0 WILLIAM BATTISON DIRECTOR 0.50 2.50 X 0 0 0 S LOUISE RANKIN GENERAL COUNSEL 12.00 28.00 X 531329 0 16698 JOHN COCHRANE PRESIDENT/CEO 10.00 30.00 X 0 931560 14111 PAMELA CLAASSEN CFO 12.00 28.00 X 598284 0 101093 DAN OGUS COO 10.00 30.00 X 0 681950 13328 DANIEL HUTSON CHIEF STRATEGY OFFICER 20.00 20.00 X 0 426320 12712 DAVID FERGUSON PRESIDENT (THRU 2/2017) 34.00 6.00 X 576768 0 10460 TERESE JUNTZ SR VP HR 20.00 20.00 X 557933 0 61334 GREG BEARCE CHIEF EXEC, CCRCS 20.00 20.00 X 456960 0 11003 RUSSELL MAUK CONSTRUCTION REDEV VP 20.00 20.00 X 305763 0 47557 DENNIS GRADILLAS REGIONAL OPS VP, CCRCS 20.00 20.00 X 273636 0 24296 TARA MCGUINESS REGIONAL OPS VP, CCRCS 20.00 20.00 X 289686 0 44377 SOPHIA LUKAS VP REGIONAL OPERATIONS MANAGER 20.00 20.00 X 0 234068 7377 JOE GERARDI CIO 20.00 20.00 X 351453 0 88600 TROY KEACH VP TM RELATIONS & TALENT 20.00 20.00 X 286753 0 6193 MAIA BONNER SALES VP CCRC 20.00 20.00 X 369767 0 15105 ANDY MCDONALD CORP CONTROLLER/VP OF FINANCE 40.00 0.00 X 323365 0 29626 MARC HERRERA VP HEALTHCARE & QUALITY 20.00 20.00 X 0 288903 11149 4921697 2562801 515019 65 0 1 0 SODEXO INC DEPT 880328 LOS ANGELES CA 900880328 DINING SERVICES 12372354 CONSONUS REHAB & PHARM SVS PO BOX 4800 PORTLAND OR 972084800 THERAPY SERVICES 5588309 BERTO VAN VEEN CONST-BERTO VAN VEEN 220 E CLARK AVE STE C ORCUTT CA 93455 CONSTRUCTION 4127701 GLYNN DEVINS 8880 WARD PKWY SUITE 400 KANSAS CITY MO 64114 MARKETING 2863466 MD WOLF CONSTRUCTION INC 11016 BELLFOUNDER DRIVE BAKERSFIELD CA 93312 CONSTRUCTION 1492836 99 984048 984048 MONTHLY RESIDENCE SERVICE 623990 124170490 124170490 AMORT OF ENTRANCE FEES 623990 19668098 19668098 PROFESSIONAL SERVICES INCOME 623990 3780009 3780009 OTHER SERVICE INCOME 623990 2141062 2141062 149759659 2491252 2491252 12181890 11414542 767348 767348 767348 PAYMENTS FROM AFFILIATES 900099 406441 406441 406441 154408748 150166100 0 3258600 5522681 5522681 6228606 6228606 58395017 51889702 6505315 1109260 1056134 53126 6848943 5560067 1288876 5739728 4562927 1176801 861175 861175 542510 542510 324611 324611 5724549 4123396 1601153 1293614 1226107 67507 2139170 896603 1242567 14934231 14934231 1561093 625783 935310 17352283 17063517 288766 1339224 1339224 SUPPLIES 10486006 10140296 345710 NURSING ANCILLARY SERVI 8874860 8874860 REPAIR & MAINTENANCE 1983326 1980580 2746 BAD DEBT EXPENSE 934625 934625 2262586 1249053 1013533 154458098 131045161 23412937 0 22264821 17905408 33048246 35405640 10849740 12187293 53923703 52783703 2997554 3822868 390229583 156204846 214858426 234024737 83317547 91711836 8985997 40938352 33986111 471184386 481827596 24593281 20523772 249994156 190818931 182799824 251739490 457387261 463082193 X 13797125 18745403 13797125 18745403 471184386 481827596 -49350 4997628 0 X 1 X 1 X 1 0 X 890732 895772 945716 246012 984048 3962280 123936268 133710270 138726207 36667662 149759659 582800066 124827000 134606042 139671923 36913674 150743707 586762346 887232 895772 945716 246012 984048 3958780 0 887232 895772 945716 246012 984048 3958780 582803566 1383926 1759475 2331083 617356 2491252 8583092 1383926 1759475 2331083 617356 2491252 8583092 126210926 136365517 142003006 37531030 153234959 595345438 0.97890 0.97870 0.01440 0.01360 X SCHDULE A, PART VI 2016 IS A SHORT TAX YEAR. 10244306 10244306 343431858 146758369 196673489 234828 234828 11991886 6151985 5839901 24326705 3294492 21032213 234024737 INTERCOMPANY DUE FROM CCRC'S OUTSIDE OBLIGATED GROUP 19662445 INTERCOMPANY DUE FROM BEACON 4270185 INTERCOMPANY DUE FROM OTHER RELATED PARTIES 1185479 ALL OTHER ASSETS 8868002 33986111 DEPOSITS 1286523 ENTRANCE FEES NON-REFUNDABLE 162882921 ENTRANCE FEES SUBJECT TO REFUND 44261804 OTHER LIABILITIES 10474097 PENSION LIABILITY 5094682 REBATABLE ENTRANCE FEES DUE 21963463 WORKERS COMP LIABILITY 5776000 251739490 X 158675324 4997628 4997628 153677696 324611 406441 731052 154408748 153727046 0 153727046 324611 406441 731052 154458098 PART X, LINE 2: THE CORPORATION IS A CALIFORNIA NONPROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS BEEN GRANTED TAX-EXEMPT STATUS BY THE INTERNAL REVENUE SERVICE AND THE CALIFORNIA FRANCHISE TAX BOARD. THE CORPORATION ASSESSES UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH THE PROVISIONS OF THE FASB ASC TOPIC 740-10, INCOME TAXES. THE CORPORATION 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. THE CORPORATION RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN OPERATING EXPENSES. AS OF DECEMBER 31, 2017, AND FOR THE YEAR ENDED DECEMBER 31, 2017 THERE WERE NO SUCH UNCERTAIN TAX POSITIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: PAYMENTS FROM AFFILIATES 406,441. PART XII, LINE 4B - OTHER ADJUSTMENTS: PAYMENTS FROM AFFILIATES 406,441. 1 HUMANGOOD FOUNDATION WEST FKA AMERICAN BAPTIST HOMES FOUNDATION OF THE WEST 6120 STONERIDGE MALL ROAD SUITE 100 100 PLEASANTON CA 94588 237039408 501(C)(3) 335004 GENERAL HUMANGOOD CORNERSTONE FKA CORNERSTONE AFFILIATES 6120 STONERIDGE MALL ROAD SUITE 100 100 PLEASANTON CA 94588 300184304 501(C)(3) 4050000 GENERAL HUMANGOOD PROPERTIES FKA SENIORITY PROPERTIES 6120 STONERIDGE MALL ROAD SUITE 100 100 PLEASANTON CA 94588 371788767 501(C)(3) 1137677 GENERAL 2 1 PART I, LINE 2: STRATEGIC GRANTS MADE BY HUMANGOOD NORCAL FKA AMERICAN BAPTIST HOMES OF THE WEST ARE DONE SO AS PART OF THE ANNUAL BUDGET PROCESS AND SUBJECT TO BOARD APPROVAL AND AUDIT COMMITTEE OVERSIGHT. SCHEDULE I, PART II AND 990, PART IX, LINE 1 HUMANGOOD NORCAL PROVIDED A $335,004 CAPITAL CONTRIBUTION TO THE HUMANGOOD FOUNDATION WEST FKA AMERICAN BAPTIST HOMES FOUNDATION OF THE WEST. HUMANGOOD NORCAL PROVIDED A $4,050,000 CAPITAL CONTRIBUTION TO HUMANGOOD CORNERSTONE FKA CORNERSTONE AFFILIATES. HUMANGOOD NORCAL PROVIDED A $1,066,242 CAPITAL CONTRIBUTION TO SENIORITY, INC. X X X 1 1 X X X X 0 1 0 0 0 0 0 0 0 S LOUISE RANKIN GENERAL COUNSEL 307363 0 206880 0 17086 0 5775 0 10923 0 548027 0 0 0 JOHN COCHRANE PRESIDENT/CEO 0 496658 0 428526 0 6376 0 1667 0 12444 0 945671 0 0 PAMELA CLAASSEN CFO 349691 0 236136 0 12457 0 85493 0 15600 0 699377 0 0 0 DAN OGUS COO 0 382502 0 286298 0 13150 0 650 0 12678 0 695278 0 0 DANIEL HUTSON CHIEF STRATEGY OFFICER 0 264611 0 155062 0 6647 0 458 0 12254 0 439032 0 0 DAVID FERGUSON PRESIDENT (THRU 2/2017) 98456 0 364870 0 113442 0 8483 0 1977 0 587228 0 0 0 TERESE JUNTZ SR VP HR 292922 0 197779 0 67232 0 47283 0 14051 0 619267 0 0 0 GREG BEARCE CHIEF EXEC, CCRCS 312578 0 139200 0 5182 0 533 0 10470 0 467963 0 0 0 RUSSELL MAUK CONSTRUCTION REDEV VP 215097 0 88597 0 2069 0 34020 0 13537 0 353320 0 0 0 DENNIS GRADILLAS REGIONAL OPS VP, CCRCS 189309 0 81165 0 3162 0 10898 0 13398 0 297932 0 0 0 TARA MCGUINESS REGIONAL OPS VP, CCRCS 197225 0 73226 0 19235 0 32357 0 12020 0 334063 0 0 0 SOPHIA LUKAS VP REGIONAL OPERATIONS MANAGER 0 170936 0 61250 0 1882 0 0 0 7377 0 241445 0 0 JOE GERARDI CIO 200229 0 135286 0 15938 0 76905 0 11695 0 440053 0 0 0 TROY KEACH VP TM RELATIONS & TALENT 203288 0 80938 0 2527 0 4872 0 1321 0 292946 0 0 0 MAIA BONNER SALES VP CCRC 162059 0 206258 0 1450 0 6600 0 8505 0 384872 0 0 0 ANDY MCDONALD CORP CONTROLLER/VP OF FINANCE 222243 0 100629 0 493 0 16063 0 13563 0 352991 0 0 0 MARC HERRERA VP HEALTHCARE & QUALITY 0 191749 0 90000 0 7154 0 333 0 10816 0 300052 0 0 PART I, LINE 1A THE CHIEF EXECUTIVE OFFICER RECEIVES REIMBURSEMENT FOR SPOUSAL TRAVEL AND CLUB DUES. REIMBURSEMENT FOR SPOUSAL TRAVEL IS TREATED AS ADDITIONAL TAXABLE INCOME. THE ORGANIZATION HAS A WRITTEN POLICY THAT REQUIRES SUBSTANTIATION OF THESE EXPENSES PRIOR TO REIMBURSEMENT. THE TOTAL OF THESE EXPENSES FOR THE FILING PERIOD WAS UNDER $15,000. THE CEO 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. PART I, LINE 4B CERTAIN INDIVIDUALS LISTED IN SCHEDULE J PARTICIPATE IN A NON-QUALIFIED DEFERRED COMPENSATION IRC 457(F) PLAN. THE BENEFITS UNDER THE 457(F) PLAN ARE DISCRETIONARY AND DO NOT VEST UNTIL THE PARTICIPANT REACHES AGE 65, DIES, BECOMES DISABLED OR IS INVOLUNTARY TERMINATED WITHOUT CAUSE. NO BENEFITS ARE DUE TO PARTICIPANTS WHO TERMINATE THEIR EMPLOYMENT PRIOR TO AGE 65. IN THE YEAR THAT PARTICIPANTS TURN 65, MATERIAL AMOUNTS OF ONE-TIME COMPENSATION WILL BE REPORTED IN THE SCHEDULE J. A CA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY 680164610 130795T31 2010-02-24 103689395 SEE PART VI 0 0 0 B CA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY 680164610 2012-01-05 20000000 CONSTRUCT & EQUIP FACILITY 0 0 0 C CA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY 680164610 1307957Y7 2013-02-07 73032496 CONSTRUCT & EQUIP FACILITY 0 0 0 D CA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY 680164610 13080SGV0 2015-05-28 55845517 SEE PART VI 0 0 0 A 4655000 105445406 6601601 158085 1145735 20438770 81851370 2014 1 0 1 1 B 2780000 20000000 20000000 2014 0 0 1 1 C 51250000 74404061 2008894 5809122 1452500 53733408 11400137 0 0 0 1 D 3795000 55909671 14839877 34728045 6341748 1 0 0 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 D 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 1 1 0 0 1 SEE PT VI 17.500000000000 1 1 1 B 0 0 0 1 1 0 0 0 1 C 0 1 0 0 0 0 0 0 1 D 0 1 1 0 0 0 0 0 1 A 0 B 0 C 0 D 0 SCHEDULE K, PART IV, ARBITRAGE, LINE 2C: (A) ISSUER NAME: CA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 01/31/2015 (A) ISSUER NAME: CA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 01/31/2014 NOTE REGARDING THE 1/31/2014 REBATE COMPUTATION: THIS DEBT WAS ISSUED ON A DRAW-DOWN BASIS AND AMOUNTS WERE DRAWN AS PROJECT COSTS WERE INCURRED. AS NO REBATABLE ARBITRAGE WAS EARNED AND THE DEBT SERVICE FUND WAS OPERATED ON A BONA FIDE BASIS, NO FURTHER REBATE ANALYSIS IS NECESSARY. PART I, ROW A, COLUMN (F) - CONSTRUCTION OF FACILITIES & REFUND PRIOR BONDS-10/30/97,4/1/98,4/1/98,3/1/02 PART I, ROW D, COLUMN (F) - RENOVATE FACILITY & REFUND PRIOR ISSUE (9/26/06) PART II, LINE 3 - THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE IN PART I, COLUMN (E) DUE TO INVESTMENT EARNINGS / MARKET VALUE FLUCTUATIONS. PART II, LINE 3 - THE TOTAL PROCEEDS DO NOT EQUAL THE SUMMATION OF LINES 4 -12 DUE TO TRANSFERRED OR REPLACEMENT PROCEEDS IN LINE 4. PART IV, COLUMN B, LINE 5B - LEHMAN BROTHERS SPECIAL FINANCING INC. SCHEDULE K, PART III, LINE 9 HUMANGOOD NORCAL FKA AMERICAN BAPTIST HOMES OF THE WEST HAS NOT HAD A SALE OR LEASE OF ASSETS THAT WOULD POTENTIALLY TRIGGER A NONQUALIFIED USE. AS PART OF DUE DILIGENCE AROUND EACH BOND ISSUE, DETAILED QUESTIONS ARE CONSIDERED AROUND MAINTAINING BONDS SUPPORTING ONGOING QUALIFIED USES. PROCEDURES TO REMEDIATE BONDS HAVE NOT BEEN REQUIRED TO BE EXECUTED AND HAVE NOT BEEN WRITTEN IN DETAIL FOR EACH ISSUE. FORM 990, PART III, LINE 1 - ORGANIZATION MISSION A PIONEERING LEADER IN THE SENIOR LIVING INDUSTRY, HUMANGOOD NORCAL HAS LED THE INDUSTRY IN HELPING FORM THE CONTINUING CARE RETIREMENT CONCEPT. HUMANGOOD NORCAL IS A LONG TIME RESPECTED NON-PROFIT PROVIDER OF RESIDENTIAL AND NURSING CARE FOR THE ELDERLY. ITS FOUNDERS CONTRIBUTED SIGNIFICANTLY TO THE FORMATION OF STATE AND NATIONAL STANDARDS AND INDUSTRY TRADE GROUPS. 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. HUMANGOOD NORCAL ACHIEVES ITS CHARITABLE OBJECTIVES THROUGH: - EDUCATIONAL ACTIVITIES INVOLVING STAFF, RESIDENTS AND AGING SERVICES PROFESSIONALS - SUBSIDIZED ALLOWANCES TO RESIDENTS UNABLE TO PAY FULLY ESTABLISHED RATES - 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 NORCAL AND TO THE COMMUNITY AT LARGE FORM 990, PART VI, SECTION A, LINE 4 ON MARCH 29, 2018, AMERICAN BAPTIST HOMES OF THE WEST AMENDED ITS ARTICLES OF INCORPORATION TO CHANGE ITS NAME TO HUMANGOOD NORCAL. FORM 990, PART VI, SECTION A, LINE 6 THE HUMANGOOD NORCAL'S BOARD OF DIRECTORS IS ELECTED BY HUMANGOOD, HUMANGOOD NORCAL'S SOLE CORPORATE MEMBER. THE NINE MEMBERS OF THE HUMANGOOD NORCAL BOARD OF DIRECTORS CONSIST OF THE SEVEN HUMANGOOD BOARD MEMBERS, ONE BOARD MEMBER SELECTED BY THE RESIDENTS, AND ONE BOARD MEMBER NOMINATED BY THE HUMANGOOD NORCAL BOARD. FORM 990, PART VI, SECTION A, LINE 7A HUMANGOOD MAINTAINS APPROVAL RIGHTS OVER HUMANGOOD NORCAL 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 ANSWER FOR 7B 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, ORGANIZATION 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, 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 15A COMPENSATION OF THE PRESIDENT AND CFO OF HUMANGOOD 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 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. 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), ELECTRONIC MUNICIPAL MARKET ACCESS, EMMA.MSRB.ORG, USING ONE OF THE FOLLOWING ABHOW CUSIP NUMBERS: 130795S73 130795S81 130795S99 130795T23 130795T31 AND THEN SELECTING INFORMATION TO REVIEW FROM THE "CONTINUING DISCLOSURE" TAB. PART VI, SECTION B, QUESTION 16: HUMANGOOD NORCAL CURRENTLY HAS A MINORITY INTEREST IN MASTERPIECE LIVING, LLC. THE ENTITY PROVIDES A HOLISTIC WELLNESS PROGRAM IN WHICH A NUMBER OF HUMANGOOD NORCAL MANAGED COMMUNITIES PARTICIPATE. ACCORDINGLY, THE ACTIVITIES OF MASTERPIECE LIVING, LLC ARE CONSISTENT WITH THE EXEMPT PURPOSES OF HUMANGOOD NORCAL. ALL JOINT VENTURE AND INVESTMENT ACTIVITIES OF HUMANGOOD NORCAL ARE REVIEWED TO ENSURE THAT THE EXEMPT STATUS OF HUMANGOOD NORCAL IS PROTECTED. HUMANGOOD FRESNO FKA 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 OF NON-PROFIT RESIDENTIAL COMMUNITIES CA 501(C)(3) LINE 12A, I HUMANGOOD NORCAL FKA AMERICAN BAPTIST HOMES OF THE WEST 0 HUMANGOOD NEVADA FKA 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 AFFILIATES 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 BEACON COMMUNITIES INC 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 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 BEACON COMMUNITIES INC 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 FKA BEACON COMMUNITIES INC 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 FKA BEACON COMMUNITIES INC 0 HUMANGOOD WASHINGTON FKA AMERICAN BAPTIST HOMES OF WASHINGTON DBA JUDSON PA 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 911659735 CONTINUING CARE RETIREMENT COMMUNITY WA 501(C)(3) LINE 10 HUMANGOOD CORNERSTONE FKA CORNERSTONE AFFILIATES 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 FKA BEACON COMMUNITIES INC 0 HUMANGOOD ARIZONA INC FKA AMERICAN BAPTIST ESTATES INC 6120 STONERIDGE MALL ROAD SUITE 100 PLEASANTON CA 94588 860176446 CONTINUING CARE RETIREMENT COMMUNITY AZ 501(C)(3) LINE 10 HUMANGOOD CORNERSTONE FKA CORNERSTONE AFFILIATES 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 FKA BEACON 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