2017-11-15T15:01:00-06:00 2016-12-31 990 2016-01-01 330605054 KIRKWOOD ASSISTED LIVING RESIDENCE KIRK 8182470420 516 BURCHETT STREET GLENDALE CA 912031014 PAMELA CLAASSEN CHIEF FINANCIAL OFFICER 9259247117 2017-11-15 12.188.204.147 2017-11-15 13:00:48 PS P D6C24130A0D5345FEC00CA7C3B35C3CCF9F71803 16E43E6A84AD79AC10FFD0EFB1BF2994E63BA572 2016 2017-02-10 21:41:12Z KIRKWOOD ORANGE JOHN H COCHRANE III 516 BURCHETT STREET GLENDALE CA 912031014 3450285 0 X WWW.HUMANGOOD.ORG X 1994 CA WE ARE DEDICATED TO PROVIDING QUALITY HOUSING, HEALTH AND SUPPORT SERVICES, PRIMARILY FOR OLDER ADULTS OF ALL FAITHS THAT ENRICH THE PHYSICAL, SOCIAL AND SPIRITUAL DIMENSIONS OF THEIR LIVES. 9 9 68 0 0 0 3275 10041 3449793 3434077 -16 0 0 6167 3453052 3450285 0 0 0 0 1774354 1541503 0 0 0 1594140 1902123 3368494 3443626 84558 6659 6118974 5887074 5435256 5196697 683718 690377 X WE SERVE AS A COMMUNITY RESOURCE IN TRAINING, PROVIDING TRAINING FACILITIES, AND PROVIDING PERSONNEL IN SEVERAL AREAS ON A VOLUNTARY BASIS ON LOCAL COMMITTEES AND TASK FORCES. 0 0 3181601 3440244 WE ARE AVAILABLE TO VARIOUS NOT-FOR-PROFIT COMMUNITY ORGANIZATIONS FOR A NUMBER OF ACTIVITIES. WE PROVIDE REFERRAL SERVICES TO FAMILIES AND RESIDENTS WITHIN THE AREA REGARDING ELDER CARE ISSUES. WE HOST MONTHLY SUPPORT GROUPS FOR CAREGIVERS OF DEMENTIA VICTIMS AT NO CHARGE. WE ENCOURAGE VOLUNTEER SERVICE IN THE COMMUNITY, THROUGH THE EMPLOYEE POPULATION. WE PROVIDE MORE THAN AN ATTRACTIVE PLACE TO LIVE: THEY PROVIDE THIS VULNERABLE SEGMENT OF THE POPULATION WITH A VARIETY OF PROGRAMS TO KEEP THEM HEALTHY, ACTIVE AND INDEPENDENT. WE PROVIDE A DIETARY PROGRAM WITH REGULAR NUTRITIOUS MEALS, A VITAL ASPECT OF RESIDENT CARE, SINCE MANY ELDERLY NO LONGER WISH TO TAKE THE TIME AND EFFORT TO PLAN AND COOK MEALS FOR THEMSELVES. SNACKS ARE ALSO OFFERED ANYTIME. A SECURITY SYSTEM IS IN PLACE TO ENSURE THE RESIDENTS SAFETY AND WELL BEING AT ALL TIMES, WITH A 24-HOUR PENDANT EMERGENCY CALL SERVICE. OTHER SERVICES INCLUDE WELLNESS SUPPORT SERVICES, SOCIAL SERVICES, RECREATIONAL ACTIVITIES, SPIRITUAL COUNSELING, TRANSPORTATION, HOUSEKEEPING, AND MAINTENANCE. AN ELEVEN UNIT SECURED AREA FOR RESIDENTS WITH ALZHEIMER AND OTHER DEMENTIA IS AVAILABLE. THIS AREA IS SPECIALLY STAFFED TO PROVIDE INDIVIDUAL PROGRAMMING FOR UP TO 16 RESIDENTS. IN AN EFFORT TO ENSURE THE GREATEST MOBILITY FOR ALL RESIDENTS, A WHEELCHAIR ACCESSIBLE VAN IS PROVIDED, ENABLING THEM TO GO WITH OTHER RESIDENTS ON OUTINGS PREVIOUSLY INACCESSIBLE TO THEM. THE TOTAL RESIDENT POPULATION AS OF DECEMBER 31, 2016 WAS 52, OF WHICH 24 WERE IN ASSISTED LIVING AND 28 WERE IN MEMORY CARE. 3181601 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 29 0 1 68 1 0 0 0 0 0 0 0 0 X 9 9 0 0 1 0 0 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X X ANIKA HARTOUNIAN SR VICE PRESIDENT OF FINANCE 8182470420 516 BURCHETT STREET GLENDALE CA 91203 X RANDALL STAMPER OFFICER/CHAIR 1.00 10.00 X X 0 0 0 ALBERT W KELLEY OFFICER/VICE CHAIR 0.50 5.00 X X 0 0 0 DECLAN BROWN OFFICER/SECRETARY/TREASURE 0.50 5.00 X X 0 0 0 JUDITH D BAKER DIRECTOR 0.50 5.00 X 0 0 0 WILLIAM J BATTISON DIRECTOR 0.50 2.50 X 0 0 0 MICHELLE HOLMES DIRECTOR 0.50 2.50 X 0 0 0 GLORIA MARSHALL DIRECTOR 0.50 2.50 X 0 0 0 LLOYD HOWARD DIRECTOR 0.50 2.00 X 0 0 0 RICHARD HETTISH RESIDENT DIRECTOR 0.50 2.00 X 0 0 0 JACK W ANDERSON DIRECTOR 0.00 1.00 X 0 0 0 JAMES R ANDERSON DIRECTOR 0.00 1.00 X 0 0 0 DONNA BENTON PHD DIRECTOR 0.00 1.00 X 0 0 0 JAMES D CASHION DIRECTOR 0.00 1.00 X 0 0 0 DAVID R DECKER ESQ DIRECTOR 1.00 3.00 X 0 1000 0 CAROLYN DOWNEY DIRECTOR 0.00 1.00 X 0 0 0 RAND M FERRIS DIRECTOR 0.00 1.00 X 0 0 0 PHOEBE S LIEBIG PHD DIRECTOR 0.00 2.00 X 0 0 0 PHYLLIS MANLEY DIRECTOR 0.00 1.00 X 0 0 0 EDWARD M NEWMAN PHD DIRECTOR 0.00 1.00 X 0 0 0 KAY RUSTAND ESQ DIRECTOR 0.00 1.00 X 0 0 0 JACK D SAMUELSON DIRECTOR 0.00 1.00 X 0 0 0 DAVID W STEINMAN CMB DIRECTOR 0.00 3.00 X 0 0 0 JOHN H COCHRANE III EX OFFICIO/CEO 2.00 38.00 X 0 720060 66914 DANIEL OGUS VP OPERATIONS 2.00 38.00 X 0 512721 43240 DAVID L PIERCE VP FINANCE/CFO 1.00 40.00 X 0 411622 65747 PAM CLAASSEN CFO 1.00 39.00 X 0 472446 83178 LOUISE RANKIN GENERAL COUNSEL 1.00 39.00 X 0 491297 19429 DANIEL HUTSON CHIEF STRATEGY OFFICER 0.00 40.00 X 0 319760 25601 0 2928906 304109 0 0 1 0 MORRISON MANAGEMENT SPECIALISTS P O BOX 102289 ATLANTA GA 303682289 DINING SERVICES 508045 ASSURANCE HOME CARE SERVICE 2230 W CHAPMAN AVE ORANGE CA 92868 HOME CARE 110428 2 10041 10041 ELDERLY RESIDENT FEES 623000 3434077 3434077 3434077 MISC INCOME 900099 6167 6167 6167 3450285 3440244 0 0 X 1227445 1148012 79433 55338 56740 -1402 162768 162012 756 95952 95952 856495 806587 49908 42421 7609 34812 28112 16611 11501 16221 1682 14539 294719 248711 46008 3219 3219 1065 190 875 306987 306987 95744 87549 8195 MISC ELDERLY RESIDENT E 239683 239683 LICENSES, TAXES 8759 8759 OTHER MISC EXPENSE 8656 15 8641 DUES & SUBSCRIPTIONS 42 42 3443626 3181601 262025 0 120777 491 520000 520000 101392 62396 4816 2936 12106 12850 7807589 2712009 5147116 5095580 212767 192821 6118974 5887074 308225 151659 3601892 3358332 1525139 1686706 5435256 5196697 X 683718 690377 683718 690377 6118974 5887074 6659 0 X X 1 X 1 X 1 0 X 5668 11974 3971 3275 10041 34929 3200767 3224474 3212053 3449793 3440244 16527331 3206435 3236448 3216024 3453068 3450285 16562260 0 0 0 16562260 4765 3745 491 -16 0 8985 4765 3745 491 -16 8985 -5161 -5161 8613 8613 3211200 3235032 3225128 3453052 3450285 16574697 0.99920 0.99880 0.00050 0.00090 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5132901 -98103 5034798 4698682 434219 5132901 4694305 4377 4698682 4759817 -65512 4694305 4748377 11440 4759817 0.31000 0.69000 0 1 1 7807589 2712009 5095580 5095580 ACCRUED LIABILITIES -10722 DEPOSITS 4400 INTERCOMPANY PAYABLES 1266656 PENSION LIABILITY 426372 1686706 X PART X, LINE 2: THE FASB HAS ISSUED FASB INTERPRETATION (FIN) NO. 48 ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - AN INTERPRETATION OF FASB STATEMENT NO. 109, AS AMENDED. THIS INTERPRETATION CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENT IN ACCORDANCE WITH FASB STATEMENT NO. 109, ACCOUNTING FOR INCOME TAXES. THIS INTERPRETATION PRESCRIBES A RECOGNITION THRESHOLD AND MEASURES ATTRIBUTES FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. AS A RESULT OF THE IMPLEMENTATION OF FIN NO. 48, BE.GROUP AND AFFILIATES HAVE NOT RECOGNIZED AN INCREASE IN THE LIABILITY FOR UNRECOGNIZED TAX BENEFITS. PART X LINE 2 THE FASB HAS ISSUED FASB INTERPRETATION (FIN) NO. 48 ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - AN INTERPRETATION OF FASB STATEMENT NO. 109, AS AMENDED. THIS INTERPRETATION CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENT IN ACCORDANCE WITH FASB STATEMENT NO. 109, ACCOUNTING FOR INCOME TAXES. THIS INTERPRETATION PRESCRIBES A RECOGNITION THRESHOLD AND MEASURES ATTRIBUTES FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. AS A RESULT OF THE IMPLEMENTATION OF FIN NO. 48, SCPH AND AFFILIATES HAVE NOT RECOGNIZED AN INCREASE IN THE LIABILITY FOR UNRECOGNIZED TAX BENEFITS. X X X 1 1 X X X X X 1 1 0 0 0 0 0 0 0 JOHN H COCHRANE III EX OFFICIO/CEO 0 451941 0 211200 0 56919 0 12057 0 54857 0 786974 0 0 DANIEL OGUS VP OPERATIONS 0 334954 0 142409 0 35358 0 8610 0 34630 0 555961 0 0 DAVID L PIERCE VP FINANCE/CFO 0 262999 0 127291 0 21332 0 7688 0 58059 0 477369 0 0 PAM CLAASSEN CFO 0 346232 0 115888 0 10326 0 64532 0 18646 0 555624 0 0 LOUISE RANKIN GENERAL COUNSEL 0 301176 0 184975 0 5146 0 6051 0 13378 0 510726 0 0 DANIEL HUTSON CHIEF STRATEGY OFFICER 0 234620 0 75240 0 9900 0 3997 0 21604 0 345361 0 0 PART I, LINE 1A THE CHIEF EXECUTIVE OFFICER (CEO), CHIEF FINANCIAL OFFICER, CHIEF OPERATIONS OFFICER, AND CHIEF STRATEGY OFFICER, WHO ARE PAID FROM SOUTHERN CALIFORNIA PRESBYTERIAN HOMES (SCPH) DBA: BE.GROUP (A RELATED ORGANIZATION), RECEIVE 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 WERE UNDER $15,000 PER OFFICER. 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. HUMAN RESOURCES POLICY HR-116 STATES THAT SCPH DBA:BE.GROUP WILL REIMBURSE SPECIFIC EXECUTIVE CLASS EMPLOYEES FOR THEIR INDIVIDUAL MEMBERSHIP FEES IN THE HEALTH CLUB OF THEIR CHOICE UP TO THE MAXIMUM ALLOWABLE MONTHLY REIMBURSMENT OF $60, WHICH IS DEEMED REASONABLE. PART I, LINE 1B PURSUANT TO HR-116, REIMBURSEMENT REQUESTS ARE TO BE SUBMITTED MONTHLY USING THE STANDARD EXPENSE REPORT FORM. PART I, LINES 4A-B THE ESTATE OF GERALD DINGIVAN $208,375 RECEIVED MONTHLY DEFERRED SEVERANCE PAYMENTS. 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 INVOLUNTARILY 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. PART I, LINE 6 ON AN ANNUAL BASIS, THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS (IN ITS CAPACITY OF COMPENSATION COMMITTEE) HELPS DEVELOP AND APPROVES THE CORPORATE GOALS THAT ARE USED IN CALCULATING THE COMPANY'S CEO AND SENIOR MANAGEMENT INCENTIVE COMPENSATION. THE EXECUTIVE COMMITTEE IN CONSULTATION WITH THE CEO ESTABLISHES CRITERIA TO BE MET FOR PURPOSES OF ANY INCENTIVE COMPENSATION THAT IS PAID OUT. INCENTIVE COMPENSATION IS CAPPED AT A PERCENT OF SALARY BASED ON POSITION. FOR 2016, THE CRITERIA USED IN CALCULATING INCENTIVE COMPENSATION WERE FINANCIAL PERFORMANCE (EBITDA) COMPARED TO BUDGET, QUALITY MEASURES AND OCCUPANCY GOALS WITH MINIMUM AND MAXIMUM RANGES. THERE WERE INCENTIVE BONUSES ACCRUED OR PAID IN THE AMOUNT OF $1,225,190 AS OF DECEMBER 31, 2016, AND FINAL PAYMENTS MADE IN JANUARY AND FEBRUARY OF 2017 IN THE AMOUNT OF $1,225,190 RELATED TO FISCAL YEAR 2016. FOR ADDITIONAL INFORMATION ABOUT THE METHODOLOGY OF DETERMINING EXECUTIVE COMPENSATION, PLEASE REFER TO SCHEDULE O. FORM 990, PART VI, SECTION A, LINE 4 IN JULY 2015, THE SCPH BOARD OF DIRECTORS ANNOUNCED PLANS TO AFFILIATE WITH AMERICAN BAPTIST HOMES OF THE WEST (ABHOW), A NONPROFIT SENIOR LIVING PROVIDER. ON MAY 1, 2016 IN CONJUNCTION WITH THE APPROVAL BY STATE REGULATORS OF SCPH AND ABHOW AFFILIATION, CALIFORNIA LIFE PLAN COMMUNITIES ("PARENT ORGANIZATION OR CLPC), A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION EXEMPT UNDER IRC 501(C)(3), BECAME THE SOLE MEMBER OF SCPH. ON 02/25/2017, CLPC AMENDED ITS ARTICLES OF INCORPORATION TO CHANGE ITS NAME TO HUMANGOOD AND ACCORDINGLY, SCPH AMENDED ITS BYLAWS TO REPORT THE NAME CHANGE. THE SCPH BOARD OF DIRECTORS IS ELECTED BY HUMANGOOD, SCPH'S SOLE CORPORATE MEMBER. THE NINE MEMBERS OF THE SCPH BOARD OF DIRECTORS CONSIST OF THE SEVEN HUMANGOOD BOARD MEMBERS, ONE BOARD MEMBER SELECTED BY THE RESIDENTS, AND ONE BOARD MEMBER NOMINATED BY THE SCPH BOARD. HUMANGOOD MAINTAINS APPROVAL RIGHTS OVER SCPH 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 MEMEBERS UNDER THE CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION LAW. THIS 990 IS REVIEWED BY THE CFO AND THE AUDIT COMMITTEE AND FURNISHED TO THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION A, LINE 7A AS THE SOLE MEMBER OF SOUTHERN CALIFORNIA PRESBYTERIAN HOMES, CLPC EXERCISES ITS DISCRETION AND CONTROL THROUGH THE APPOINTMENT OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE FOLLOWING TRANSACTIONS REQUIRE APPROVAL BY THE MEMBERS: A) MERGER, CONSOLIDATION OR DISSOLUTION OF THE CORPORATION; B) AMENDMENT, REPEAL, OR RESTATEMENT OF THE ARTICLES OF INCORPORATION OR BYLAWS; C) AGGREGATE BORROWING FOR ANY PURPOSE IN EXCESS OF $1,000,000; D) PURCHASE, SALE, LEASE, DISPOSITION, HYPOTHECATION, EXCHANGE, GIFT, PLEDGE, ENCUMBRANCE OR MORTGAGE OF ANY REAL PROPERTY, AND OF ANY PERSONAL PROPERTY WITH A VALUE IN EXCESS OF $1,000,000; E) APPOINTMENT OF THE INDEPENDENT AUDITOR FORM 990, PART VI, SECTION B, LINE 11B THIS 990 IS REVIEWED BY THE CFO AND THE AUDIT COMMITTEE AND FURNISHED TO THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EVERY YEAR, SOUTHERN CALIFORNIA PRESBYTERIAN HOMES (SCPH) 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 SOUTHERN CALIFORNIA PRESBYTERIAN HOMES 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. FORM 990, PART VII, SECTION A SCPH'S BOARD OF DIRECTORS HAS DELEGATED AN AUDIT COMMITTEE TO THE OVERSIGHT AND REVIEW OF THE AUDITED FINANCIAL STATEMENTS AND MAKE RECOMMENDATIONS TO ALL THE VOTING MEMBERS OF THE BOARD. DURING FISCAL YEAR 2016, THERE WERE NO CHANGES BY THE AUDIT COMMITTEE IN THEIR PROCESS OF REVIEWING THE AUDITED FINANCIAL STATEMENTS OR THEIR SELECTION OF THE INDEPENDENT AUDITORS. FORM 990, PART VII, SECTION A, COLUMN B THE NUMBER OF HOURS FOR CEO AND CFO REPRESENT TIME SPENT ON THIS ORGANIZATION AND ALL RELATED ORGANIZATIONS. THE BE.GROUP'S BOARD OF DIRECTORS HAS DELEGATED AN AUDIT COMMITTEE TO THE OVERSIGHT AND REVIEW OF THE AUDITED FINANCIAL STATEMENTS AND MAKE RECOMMENDATION TO ALL THE VOTING MEMBERS OF THE BOARD. DURING FISCAL YEAR 2013, THERE WERE NO CHANGES BY THE AUDIT COMMITTEE IN THEIR PROCESS OF REVIEWING THE AUDITED FINANCIAL STATEMENTS OR THEIR SELECTION OF THE INDEPENDENT AUDITORS. FORM 990, PART IX, LINE 11G FEES FOR SERVICES: PROGRAM SERVICE EXPENSES 806,587. MANAGEMENT AND GENERAL EXPENSES 49,908. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 856,495. FORM 990, PART XI, LINE 2C DURING FISCAL YEAR 2009, THERE WERE NO CHANGES BY THE AUDIT COMMITTEE IN THEIR PROCESS OF REVIEWING THE AUDITED FINANCIAL STATEMENTS OR THEIR SELECTION OF THE INDEPENDENT AUDITORS. VENICE SENIOR HOUSING CORPORATION ( DBA ADDA AND PAUL SAFFRAN SENIOR HOUSIN 151 OCEAN FRONT WALK VENICE CA 90291 954607627 LOW INCOME SENIOR HOUSING CA 501(C)(3) LINE 7 0 BEACON SENIOR HOUSING CORPORATION (DBA ROSEWOOD COURT ) 1888 N FAIR OAKS AVENUE PASADENA CA 91103 311654224 LOW INCOME SENIOR HOUSING CA 501(C)(3) LINE 7 0 CANTERBURY VILLAGE RETIREMENT CORPORATION ( DBA CANTERBURY VILLAGE ) 23420 AVENIDA ROTELLA SANTA CLARITA CA 91355 953864198 LOW INCOME SENIOR HOUSING CA 501(C)(3) LINE 7 0 CASA DE LA PALOMA 133 S KENWOOD STREET GLENDALE CA 91205 953276173 LOW INCOME SENIOR HOUSING CA 501(C)(3) LINE 7 SOUTHERN CALIFORNIA PRESBYTERIAN HOMES 0 CASTLE ARGYLE 1919 NORTH ARGYLE AVENUE LOS ANGELES CA 90068 954454256 LOW INCOME SENIOR HOUSING CA 501(C)(3) LINE 7 0 SENIOR AFFORDABLE HOUSING CORP #2 DBA CLARK TERRACE II 2680 CLARK AVENUE NORCO CA 92860 311718833 LOW INCOME SENIOR HOUSING CA 501(C)(3) LINE 7 0 SOROPTIMIST GARDENS HOUSING CORP DBA THE GARDENS 333 MONTEREY ROAD GLENDALE CA 91206 953927250 LOW INCOME SENIOR HOUSING CA 501(C)(3) LINE 7 0 BANDERA SENIOR HOUSING CORP DBA GEORGE MCDONALD COURT 1800 E 92ND STREET LOS ANGELES CA 90002 311538768 LOW INCOME SENIOR HOUSING CA 501(C)(3) LINE 7 0 PARK PASEO 123 S ISABEL STREET GLENDALE CA 91205 953628584 LOW INCOME SENIOR HOUSING CA 501(C)(3) LINE 7 0 WESTMINSTER COURT 6850 FLORENCE AVENUE BELL GARDENS CA 90201 953866226 LOW INCOME SENIOR HOUSING CA 501(C)(3) LINE 9 0 SENIOR AFFORDABLE HOUSING CORP #3 DBA HADLEY VILLAS 78-875 AVENUE 47 LA QUINTA CA 92253 300032287 LOW INCOME SENIOR HOUSING CA 501(C)(3) LINE 7 0 SENIOR AFFORDABLE HOUSING CORP #4 DBA MOUNTAIN VISTAS 675 PEPPERTREE LANE REDDING CA 96003 300032292 LOW INCOME SENIOR HOUSING CA 501(C)(3) LINE 7 0 SYCAMORE TERRACE 1301 SAN BERNARDINO ROAD UPLAND CA 91786 953248885 LOW INCOME SENIOR HOUSING CA 501(C)(3) LINE 7 0 SOUTHERN CALIFORNIA PRESBYTERIAN HOMES FOUNDATION 516 BURCHETT STREET GLENDALE CA 91203 911931309 FUNDRAISING, FINANCIAL RESOURCES TO RELATED ENTITIES CA 501(C)(3) LILINE 9 SO CAL PRESBY HOMES (DBA BEGROUP) 0 CENTER FOR AGING RESOURCES 516 BURCHETT ST GLENDALE CA 91203 330368618 INACTIVE CORPORATION CA 501(C)(3) LINE 7 SO CAL PRESBY HOMES (DBA BEGROUP) 0 COMMUNITY CARE FOR ADULTS 516 BURCHETT ST GLENDALE CA 91203 330110895 INACTIVE CORPORATION CA 501(C)(3) LINE 7 SO CAL PRESBY HOMES (DBA BEGROUP) 0 PRESBYTERIAN HOMES & SERVICES OF THE WEST 516 BURCHETT ST GLENDALE CA 91203 956058276 INACTIVE CORPORATION CA 501(C)(3) LINE 9 SO CAL PRESBY HOMES (DBA BEGROUP) 0 REDDING ASSISTED LIVING CORPORATION ( DBA KIRKWOOD REDDING ) 516 BURCHETT ST GLENDALE CA 91203 680385058 RESIDENTIAL CARE FACILITY FOR THE ELDERLY CA 501(C)(3) LINE 9 0 REDWOOD FOUNDATION FOR SENIOR SERVICES 516 BURCHETT ST GLENDALE CA 91203 330368622 INACTIVE CORPORATION CA 501(C)(3) LINE 9 SO CAL PRESBY HOMES (DBA BEGROUP) 0 REDWOOD SENIOR HOMES & SERVICES (DBA REDWOOD ELDERLINK ) 516 BURCHETT ST GLENDALE CA 91203 954634615 HOME AND COMMUNITY BASED SERVICES CA 501(C)(3) LINE 9 SO CAL PRESBY HOMES (DBA BEGROUP) 0 TWELVES OAKS FOUNDATION 2820 SYCAMORE AVENUE LA CRESCENTA CA 91214 951750019 ASSISTED LIVING RESIDENCE / RESIDENTIAL CARE FACILITY FOR THE ELDERLY CA 501(C)(3) LINE 9 SO CAL PRESBY HOMES (DBA BEGROUP) 0 WESTMINSTER GARDENS 1420 SANTO DOMINGO DUARTE CA 91010 951644046 CONTINUING CARE RETIREMENT COMMUNITY CA 501(C)(3) LINE 9 SO CAL PRESBY HOMES (DBA BEGROUP) 0 SENIOR AFFORDABLE HOUSING CORP #6 WILLIAM C ARTHUR TERRACE 1275 WEST 8TH STREET CORONA CA 92882 300204104 LOW INCOME SENIOR HOUSING CA 501(C)(3) LINE 7 0 ANDRES DUARTE TERRACE 1730 HUNTINGTON DRIVE DUARTE CA 91010 300155849 LOW INCOME SENIOR HOUSING CA 501(C)(3) LINE 7 0 LC HOTCHKISS TERRACE 51 BARSTOW AVENUE CLOVIS CA 93612 300155895 LOW INCOME SENIOR HOUSING CA 501(C)(3) LINE 7 0 REDDING MOUNTAIN VISTAS II 385 HILLTOP DRIVE REDDING CA 96003 300239400 LOW INCOME SENIOR HOUSING CA 501(C)(3) LINE 7 0 SIERRA GATEWAY SENIOR RESIDENCE 5125 N MARTY AVENUE FRESNO CA 93711 300239445 LOW 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