2016-11-14T16:38:15-06:00 2015-12-31 990 2015-01-01 951894293 SOUTHERN CALIFORNIA PRESBYTERIAN HOMES SOUT 8182470420 516 BURCHETT STREET GLENDALE CA 91203 DAVID L PIERCE CHIEF FINANCIAL OFFICER 8182470420 2016-11-14 2015 2017-02-10 21:41:12Z BEGROUP JOHN H COCHRANE III 516 BURCHETT STREET GLENDALE CA 91203 83177909 0 X WWW.THEBEGROUP.ORG X 1955 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. 16 12 1155 442 0 0 746333 1021524 65775459 68614152 2606421 2822263 10155840 10671993 79284053 83129932 775 0 77760 72646 37211160 39343231 0 0 0 41019150 45394176 78308845 84810053 975208 -1680121 245862042 300982547 245417780 297102051 444262 3880496 X BE.GROUP IS 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. BE.GROUP IS ALSO COMMITTED TO ACTING AS A RESOURCE FOR THE COMMUNITIES IN WHICH WE OPERATE. 0 0 19248362 43302612 SOUTHERN CALIFORNIA PRESBYTERIAN HOMES, A CALIFORNIA NONPROFIT PUBLIC-BENEFIT CORPORATION, INCLUDING FOUR CONTINUING CARE RETIREMENT COMMUNITIES OF ROYAL OAKS MANOR, WHITE SANDS, WINDSOR MANOR, AND REGENTS POINT (COLLECTIVELY, "SOUTHERN CALIFORNIA PRESBYTERIAN HOMES"), TOGETHER WITH ITS CONTROLLED AFFILIATES, REDWOOD SENIOR HOMES AND SERVICES (RSHS), KIRKWOOD ASSISTED LIVING RESIDENCE AT ORANGE ("KIRKWOOD ORANGE"), WESTMINSTER GARDENS, AND PALMER HOUSE LP ("PALMER HOUSE"), OWNS AND OPERATES RETIREMENT COMMUNITIES, FREESTANDING ASSISTED LIVING COMMUNITIES, AND ADULT DAY CENTERS, PRIMARILY IN SOUTHERN CALIFORNIA. RESIDENTS OF THE RETIREMENT COMMUNITIES RECEIVE RESIDENCE, SERVICE, AND CARE IN EXCHANGE FOR AN ENTRANCE FEES AND A MONTHLY FEE, WHICH IS REDETERMINED ANNUALLY. IN ADDITION, RESIDENTS OF THE SKILLED NURSING FACILITIES ARE CHARGED FOR THE COSTS OF MEDICAL SERVICES PROVIDED. THE COMMUNITIES INCLUDE ON AVERAGE APPROXIMATELY 866 RESIDENTIAL UNITS, 269 PERSONAL CARE BEDS, AND 231 SKILLED NURSING BEDS. BE.GROUP ALSO PROVIDES A RANGE OF LONG-TERM CARE SERVICES THAT ARE AFFORDABLE TO LOW- AND MODERATE-INCOME SENIORS. THESE SERVICES INCLUDE ADULT DAY SOCIAL CARE, ADULT DAY HEALTH CARE, AND ON-SITE OUTPATIENT THERAPY. 16598609 23166242 NURSING RELATED EXPENSES FOR SENIORS - BE.GROUP PROVIDES 24-HOUR HIGH-QUALITY NURSING CARE AND REHABILITATION SERVICES. IN THE NURSING COMMUNITIES, SPECIAL EMPHASIS IS PLACED ON THE EMOTIONAL WELL BEING OF THE RESIDENTS AND THEIR FAMILIES DURING A DIFFICULT PERIOD IN THEIR LIVES. BE.GROUP NURSING COMMUNITIES ALSO INCLUDE BEREAVEMENT AND SUPPORT COUNSELING FOR FAMILIES, AND REFERRAL SERVICES. IN AN EFFORT TO ENSURE THE GREATEST MOBILITY FOR NURSING FACILITY RESIDENTS, A WHEELCHAIR ACCESSIBLE VAN IS PROVIDED, ENABLING NURSING FACILITY MOBILITY IMPAIRED RESIDENTS TO GO WITH AMBULATORY RESIDENTS ON OUTINGS PREVIOUSLY INACCESSIBLE TO THEM. BE.GROUP VANS ARE ALSO AVAILABLE FOR CCRC'S AND LOW-INCOME SENIORS IN OTHER BE.GROUP MANAGED COMMUNITIES. 612004 2322594 AFFORDABLE HOUSING FOR LOW INCOME AND VERY LOW INCOME SENIORS - WE SERVE THE LOW AND VERY LOW-INCOME SENIOR CITIZENS AND MOBILITY IMPAIRED ADULTS WHO MAKE UP OUR RESIDENT POPULATIONS. IT IS OUR INTENT AND DESIRE TO ASSURE OUR RESIDENTS OF SAFE, AFFORDABLE HOUSING AND TO PROMOTE A SECURE AND SUPPORTIVE ENVIRONMENT. WE STRIVE DAILY TO OBTAIN THE HIGHEST DEGREE OF RESIDENT SATISFACTION; TO PROMOTE INDEPENDENCE AND INDIVIDUALITY, WHILE CULTIVATING A SENSE OF COMMUNITY AND MUTUAL RESPECT; TO EDUCATE AND ADVOCATE SENSITIVITY TO CULTURAL DIVERSITY; TO FACILITATE AN ENVIRONMENT OF OPEN COMMUNICATION; TO ENCOURAGE RESIDENT PARTICIPATION IN ACTIVITIES AND MANAGEMENT DECISION MAKING; AND TO MAINTAIN THE FUNCTION AND APPEARANCE OF OUR COMMUNITIES AT THEIR HIGHEST LEVELS. WE ARE PROUD OF OUR BUILDINGS AND RESIDENTS. WE REACH OUT AND ADDRESS A DESPERATE HOUSING NEED, WHICH IS INVALUABLE TO THE COMMUNITIES WE SERVE. 8252941 13316960 BE.GROUP HOME CARE FOR SENIORS AND ASSISTED LIVING FOR SENIORS - SERVICES ARE PROVIDED TO PEOPLE IN THEIR OWN HOMES AND RESIDENTIAL COMMUNITIES WHO NEED ASSISTANCE WITH COOKING, CLEANING, SHOPPING, LAUNDRY, TRANSPORTATION, OR COMPANIONSHIP. THIS PROGRAM WAS DEVELOPED IN 1995. THE SERVICE IS OFFERED TO LOW-INCOME SENIORS THROUGH CALIFORNIA'S MSSP FRAIL ELDERLY PROGRAM AS WELL AS TO THOSE WHO PAY PRIVATELY. AS PART OF BE.GROUP'S MISSION TO ENHANCE THE LIVES OF SENIORS, BE.GROUP HAS DEVELOPED TWO STAND-ALONE ASSISTED LIVING COMMUNITIES. THESE COMMUNITIES PROVIDE ASSISTANCE TO INDIVIDUALS WHO NEED HELP WITH ACTIVITIES OF DAILY LIVING (ADL'S) SUCH AS BATHING, DRESSING, AMBULATING AND MEDICATION MONITORING. THEY DO NOT NEED 24-HOUR MEDICAL SUPERVISION BUT MAY BENEFIT FROM SPECIALIZED ACTIVITY PROGRAMS OR MEMORY SUPPORT. 8252941 13316960 44711916 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 285 0 1 1155 1 0 0 0 0 0 0 0 0 X 16 12 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X X DAVID L PIERCE CHIEF FINANCIAL OFFICER 8182470420 516 BURCHETT STREET GLENDALE CA 91203 X DAVID R DECKER ESQ OFFICER/SECRETARY 7.00 X X 24250 0 0 ALBERT W KELLEY OFFICER/CHAIR 10.00 X X 18600 0 0 EDWARD M NEWMAN PHD DIRECTOR 1.00 X 0 0 0 JACK W ANDERSON DIRECTOR 1.00 X 0 0 0 JAMES R ANDERSON DIRECTOR 1.00 X 0 0 0 DONNA BENTON PHD DIRECTOR 1.00 X 0 0 0 PHYLLIS MANLEY DIRECTOR 1.00 X 0 0 0 JUDITH D BAKER DIRECTOR 5.00 X 16325 0 0 RAND M FERRIS DIRECTOR 7.00 X 27839 0 0 ELDON F HOLL UNTIL FEB 2015 DIRECTOR 3.00 X 0 0 0 PHOEBE S LIEBIG PHD DIRECTOR 2.00 X 0 0 0 WILLIAM J BATTISON DIRECTOR 1.00 X 0 0 0 KAY RUSTAND ESQ DIRECTOR 1.00 X 0 0 0 JACK D SAMUELSON DIRECTOR 1.00 X 0 0 0 DAVID W STEINMAN CMB DIRECTOR 2.00 X 0 0 0 CAROLYN DOWNEY DIRECTOR 1.00 X 0 0 0 JAMES D CASHION DIRECTOR 1.00 X 0 0 0 JOHN H COCHRANE III EX OFFICIO/CEO 40.00 X 613038 0 56845 DANIEL OGUS VP OPERATIONS 40.00 X 427525 0 37309 DAVID L PIERCE VP FINANCE/CFO 40.00 X 380029 0 65032 BENJAMIN F BECKLER VP OF PROJECT DEVELOPMENT 40.00 X 450564 0 11529 MARC HERRERA VP SKILLED NURSING & RISK 40.00 X 384507 0 15885 MICHELLE ESSER VP TALENT MANAGEMENT/HR 40.00 X 265076 0 16851 DANIEL HUTSON VP COMMUNICATION & MKTG 40.00 X 261692 0 20524 POLLY AHADZADEH CONTROLLER 40.00 X 203788 0 17784 THE ESTATE OF GERALD DINGIVAN FORMER CEO 0.00 X 208375 0 0 3281608 0 241759 29 1 1 0 MORRISON MANAGEMENT SPECIALISTS PO BOX 102289 ATLANTA GA 303682289 SENIOR DINING 5180024 ASSURANCE HOME CARE SERVICES 2230 W CHAPMAN AVENUE ORANGE CA 92868 NURSE REGISTRY 1043917 IMAGINATION PUBLISHING 600 W FULTON STREET CHICAGO IL 60661 PUBLIC RELATIONS 1002187 BARNEY & BARNEY PO BOX 85638 SAN DIEGO CA 921865638 INSURANCE 905542 CONLEY 360 LLC PO BOX 860520 MINNEAPOLIS MN 55486 CONSTRUCTION 625363 5 1021524 1021524 ELDERLY RESIDENT INCOME 623000 50416184 50416184 ENTRANCE FEE AMORTIZATION 623000 12292769 12292769 MEDICARE/MEDICAID AND OTHER GOVT 623000 5370021 5370021 FEES AND CONTRACTS FROM GOVT AGEN 623000 535178 535178 68614152 1913429 1913429 895811 61000 0 47977 895811 13023 908834 908834 MANAGEMENT FEES 900099 7442860 7442860 DEVELOPER FEE 531390 2622178 2622178 OTHER MISC INCOME 900099 576955 576955 30000 30000 10671993 83129932 82108408 0 0 72646 72646 2255663 721812 1533851 27918161 17739991 10178170 1135887 684878 451009 5730814 3555545 2175269 2302706 1454330 848376 4323199 96963 4226236 773734 773734 244812 244812 6416096 5032041 1384055 1033962 59259 974703 1375634 122092 1253542 475067 15108 459959 4742519 1308 4741211 446891 69331 377560 280084 34889 245195 6631303 6631303 9184148 9184148 1271410 1271410 MISCELLANEOUS ELDERLY E 5578753 5278141 300612 OTHER MISCELLANEOUS EXP 2220931 584123 1636808 LICENSES, TAXES 209036 1118 207918 DUES & SUBSCRIPTIONS 186597 4193 182404 84810053 44711916 40098137 0 2091456 4331034 9287668 4576140 5826328 8084539 2368515 2689235 222804 214175 869109 1260020 246421543 112019296 135335502 134402247 67847837 78944861 555979 555979 21456844 65924317 245862042 300982547 9645665 12535403 96284735 100111585 105618669 147803948 33868711 36651115 245417780 297102051 X 444262 3880496 444262 3880496 245862042 300982547 X -1680121 -3559046 1355766 7319635 X X 0 1 X 1 0 X 204401 677554 618574 746333 1021524 3268386 59331692 63048469 61874042 65775459 68614152 318643814 59536093 63726023 62492616 66521792 69635676 321912200 0 0 0 321912200 1427309 953184 2317758 3079330 2809240 10586821 1427309 953184 2317758 3079330 2809240 10586821 7312764 8777846 11098801 10104114 10760817 48054342 68276166 73457053 75909175 79705236 83205733 380553363 0.84590 0.85320 0.02780 0.02400 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4698682 434219 5132901 4694305 4377 4698682 4759817 -65512 4694305 4748377 11440 4759817 4634052 114325 4748377 0.31000 0.69000 0 1 1 246421543 112019296 134402247 134402247 ADVANCES TO AFFILIATES 2253690 FUNDS HELD BY TRUSTEE UNDER BOND 53152642 PREPAID BOND INSURANCE 2876354 DUE FROM COMMUNITY CARE FOR ADULTS 879184 INTERCOMPANY PAYABLE 6573891 DEPOSITS 188556 65924317 DEPOSITS 623240 ACCRUED LIABILITIES 5031782 PENSION 8865093 NOTES PAYABLE TAX CREDIT PROPERTIES 22131000 36651115 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, SCPH AND AFFILIATES HAVE NOT RECOGNIZED AN INCREASE IN THE LIABILITY FOR UNRECOGNIZED TAX BENEFITS. X 1 1 X X X X X X 0 1 0 0 0 0 0 0 0 JOHN H COCHRANE III EX OFFICIO/CEO 391234 0 220800 0 1004 0 0 0 56845 0 669883 0 0 0 DANIEL OGUS VP OPERATIONS 277711 0 148882 0 932 0 0 0 37309 0 464834 0 0 0 DAVID L PIERCE VP FINANCE/CFO 245760 0 133077 0 1192 0 0 0 65032 0 445061 0 0 0 BENJAMIN F BECKLER VP OF PROJECT DEVELOPMENT 358214 0 91880 0 470 0 0 0 11529 0 462093 0 0 0 MARC HERRERA VP SKILLED NURSING & RISK 307130 0 74641 0 2736 0 0 0 15885 0 400392 0 0 0 MICHELLE ESSER VP TALENT MANAGEMENT/HR 184148 0 78660 0 2268 0 0 0 16851 0 281927 0 0 0 DANIEL HUTSON VP COMMUNICATION & MKTG 182496 0 78660 0 536 0 0 0 20524 0 282216 0 0 0 POLLY AHADZADEH CONTROLLER 149810 0 53978 0 0 0 0 0 17784 0 221572 0 0 0 THE ESTATE OF GERALD DINGIVAN FORMER CEO 0 0 0 0 208375 0 0 0 0 0 208375 0 208375 0 PART I, LINE 1A HUMAN RESOURCES POLICY HR-116 STATES THAT 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, LINE 4B THE ESTATE OF GERALD DINGIVAN $208,375 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 2015, 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 IN THE AMOUNT OF $1,635,135 AS OF DECEMBER 31, 2015, AND FINAL PAYMENTS MADE IN JANUARY AND FEBRUARY OF 2016 IN THE AMOUNT OF $1,635,135 RELATED TO FISCAL YEAR 2015. FOR ADDITIONAL INFORMATION ABOUT THE METHODOLOGY OF DETERMINING EXECUTIVE COMPENSATION, PLEASE REFER TO SCHEDULE O. A CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY 680164610 1309116L9 2006-12-27 42686770 MAJOR IMPROVEMENT, REDEVELOPMENT AND EXPANSION OF CCRC IN LA JOLLA 0 0 0 B CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY 680164610 130795J57 2009-08-18 76165419 REFUND CHFFAIRB SERIES 1998 BONDS & 2006B BONDS 0 0 0 A 63017621 4028919 442791 58545911 2008 0 0 0 0 B 78004591 5718588 3262295 69023708 2009 0 0 0 0 A 0 0 1 1 0 0 0 1 B 0 0 1 1 0 0 0 1 A 0 0 0 1 0 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 STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 02/10/2011 SCHEDULE K SUPPLENTAL 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 ENTIRETY. THE RELATED ORGANIZATION WILL NOT BE REPORTING ANY PORTION OF THESE TAX EXEMPT BOND LIABILITIES. FORM 990, PART VI, SECTION B, LINE 11 THIS 990 WAS PREPARED BY THE ACCOUNTING DEPARTMENT IN THE HOME OFFICE OF BE.GROUP. IT WAS REVIEWED BY THE CONTROLLER AND THE VICE PRESIDENT/CHIEF FINANCIAL OFFICER, THEN MADE AVAILABLE TO EACH VOTING MEMBER OF THE BOARD OF DIRECTORS ON NOVEMBER 7, 2016 BY UPLOADING IT TO A DROPBOX FOLDER AND PROVIDING A SECURE LINK TO THE FOLDER AND ITS CONTENTS TO EACH MEMBER OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C PURSUANT TO COMPANY POLICY HR-101, MANAGEMENT EMPLOYEES AND BOARD OF DIRECTORS ARE ASKED, ON AN ANNUAL BASIS, TO ACKNOWLEDGE AND DECLARE ANY POTENTIAL CONFLICTS OF INTEREST DURING THEIR EMPLOYMENT WITH BE.GROUP BY COMPLETING THE "QUESTIONNAIRE REGARDING POLICY ON CONFLICT OF INTEREST AND DISCLOSURE OF CERTAIN INTERESTS". THIS POLICY IS ENFORCED AND MAINTAINED BY THE HUMAN RESOURCES DEPARTMENT OF THE BE.GROUP CORPORATE OFFICE. FORM 990, PART VI, SECTION B, LINE 15 A. COMPENSATION FOR THE COMPANY'S CEO IS BASED ON COMPARABILITY DATA RECEIVED FROM AN INDEPENDENT CONSULTANT WHO IS FAMILIAR WITH THE COMPENSATION PRACTICES OF SIMILAR COMPANIES IN THE NONPROFIT SENIOR HOUSING AND SERVICES INDUSTRY. ON AN ANNUAL BASIS, THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS (IN ITS CAPACITY AS COMPENSATION COMMITTEE) REVIEWS AND DISCUSSES THE COMPENSATION DATA WITH THE CEO AND OTHERS AS DEEMED NECESSARY. AN UPDATED COMPENSATION SURVEY WAS CONDUCTED IN 2014. THIS INFORMATION WAS USED FOR SETTING MODEST SALARY INCREASES FOR THE CEO AND SENIOR MANAGEMENT, AFTER GIVING DUE CONSIDERATION TO THE INCENTIVE COMPENSATION PLAN. BASED ON THOSE DISCUSSIONS, AND PURSUANT TO CALIFORNIA LAW, THE EXECUTIVE COMMITTEE MAKES A RECOMMENDATION FOR THE CEO BASE COMPENSATION TO THE FULL BOARD. B. BASE COMPENSATION FOR THE COMPANY'S SENIOR MANAGEMENT IS DETERMINED BY A SALARY SURVEY CONDUCTED BY AN INDEPENDENT CONSULTANT WITH EXPERTISE IN THE COMPENSATION PRACTICES OF SIMILAR COMPANIES IN THE NONPROFIT SENIOR HOUSING AND SERVICES INDUSTRY. AN UPDATED COMPENSATION SURVEY WAS CONDUCTED IN 2014. THIS INFORMATION WAS USED FOR SETTING MODEST SALARY INCREASES FOR THE CEO AND SENIOR MANAGEMENT, AFTER GIVING DUE CONSIDERATION TO THE INCENTIVE COMPENSATION PLAN. PURSUANT TO CALIFORNIA LAW THE EXECUTIVE COMMITTEE MAKES A RECOMMENDATION FOR THE CEO BASE COMPENSATION TO THE FULL BOARD AND PROVIDES THE CEO WITH RECOMMENDED RANGES IN WHICH TO ADJUST THE BASE COMPENSATION FOR THE OTHER MEMBERS OF SENIOR MANAGEMENT. FIVE OF EIGHT MEMBERS OF THE EXECUTIVE COMMITTEE AND TWELVE OF SIXTEEN VOTING MEMBERS OF THE BOARD, ARE INDEPENDENT PERSONS. CONTEMPORANEOUS SUMMARY MINUTES OF ALL EXECUTIVE COMMITTEE MEETINGS ARE MAINTAINED. IN ADDITION, BASED ON INPUT FROM INDEPENDENT CONSULTANTS, THE EXECUTIVE COMMITTEE, IN CONSULTATION WITH THE CEO, ESTABLISHES CRITERIA TO BE MET FOR PURPOSES OF ANY INCENTIVE COMPENSATION THAT MIGHT BE PAID OUT. SEE NOTE ON SCHEDULE J FOR MORE INFORMATION ABOUT INCENTIVE PAYMENTS. FORM 990, PART VI, SECTION C, LINE 18 OUR ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC IN SEVERAL WAYS. THEY ARE AVAILABLE IN OUR ANNUAL FILING OF FORM 990 WHICH THE PUBLIC CAN ACCESS THROUGH THE INTERNET AT SUCH SITES AS GUIDESTAR.ORG AND FOUNDATION CENTER (HTTP://TFCNY.FDNCENTER.ORG/990S/990SEARCH/ESEARCH.PHP). ALSO, DUE TO THE TAX EXEMPT BONDS SOME OF OUR ENTITIES HAVE, OUR FINANCIAL STATEMENTS ARE AVAILABLE FROM OUR TAX EXEMPT BOND ISSUANCE DOCUMENTS ON EMMA. OUR ANNUAL REPORTS AND SEVERAL OTHER DOCUMENTS ARE AVAILABLE ON OUR COMPANY'S WEBSITE AT WWW.THEBEGROUP.ORG AS WELL AS OUR CONTACT INFORMATION, WHICH THE PUBLIC CAN USE TO OBTAIN OUR ADDRESS AND PHONE NUMBER TO MAKE THE REQUEST FOR ANY OF THIS INFORMATION BY TELEPHONE, MAIL, OR EMAIL. FORM 990, PART VI, SECTION C, LINE 19 BE.GROUP AND ITS AFFILIATES DOES NOT MAKE OUR GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. FORM 990, PART VII, SECTION A THE NUMBER OF HOURS FOR CEO AND CFO REPRESENT TIME SPENT ON THIS ORGANIZATION AND ALL RELATED ORGANIZATIONS. FORM 990, PART XI, LINE 9: PENSION REFLECTED CHANGES OTHER THAN NET PERIODIC PENSION COST 3,439,250. NET ASSETS RELEASED FROM RESTRICTIONS - (2415)PURCHASE OF EQUIPMENT 35,065. CURRENT YEAR TRANSFER OF UNRESTRICTED ASSETS (2414) 3,642,148. CURRENT YEAR TRANSFER OF UNRESTRICTED ASSETS (PALMER HOUSE) 203,172. FORM 990, PART XI, LINE 2C 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 2015, 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 CORP DBA ADDA & PAUL SAFRAN SR HOUSING 151 OCEAN FRONT WALK VENICE CA 90291 954607627 LOW INCOME SENIOR HOUSING CA 501(C)(3) LINE 7 0 BEACON SENIOR HOUSING CORP DBA ROSEWOOD COURT 1888 N FAIR OAKS AVE PASADENA CA 91103 311654224 LOW INCOME SENIOR HOUSING CA 501(C)(3) LINE 7 0 CANTERBURY VILLAGE RETIREMENT CORP 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 SO CAL PRESBY HOMES(DBABEGROUP) 0 CASTLE ARGYLE 1919 NO ARGYLE AVENUE LOS ANGELES CA 90068 954454256 LOW INCOME SENIOR HOUSING CA 501(C)(3) LINE 7 0 MOUNTAIN PARK TERRACE INC DBA CLARK TERRACE 2660 CLARK AVENUE NORCO CA 92860 954570416 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 SENIOR AFFORDABLE HOUSING CORP #1 DBA OTTO GRUBER HOUSE 143 S ISABEL STREET GLENDALE CA 91205 311538772 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 7 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 INC 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) LINE 9 SO CAL PRESBY HOMES(DBABEGROUP) 0 CENTER FOR AGING RESOURCES 516 BURCHETT STREET GLENDALE CA 91203 330368618 INACTIVE CORPORATION CA 501(C)(3) LINE 7 SO CAL PRESBY HOMES(DBABEGROUP) 0 COMMUNITY CARE FOR ADULTS 516 BURCHETT STREET GLENDALE CA 91203 330110895 INACTIVE CORPORATION CA 501(C)(3) LINE 9 SO CAL PRESBY HOMES(DBABEGROUP) 0 KIRKWOOD ASSISTED LIVING RESIDENCE - ORANGE 516 BURCHETT STREET GLENDALE CA 91203 330605054 RESIDENTIAL CARE FACILITY FOR THE ELDERLY CA 501(C)(3) LINE 9 SO CAL PRESBY HOMES(DBABEGROUP) 0 PRESBYTERIAN HOMES AND SERVICES OF THE WEST 516 BURCHETT STREET GLENDALE CA 91203 956058276 INACTIVE CORPORATION CA 501(C)(3) LINE 9 SO CAL PRESBY HOMES(DBABEGROUP) 0 REDDING ASSISTED LIVING CORP DBA KIRKWOOD REDDING 516 BURCHETT STREET GLENDALE CA 91203 680385058 RESIDENTIAL CARE FACILITY FOR THE ELDERLY CA 501(C)(3) LINE 9 SO CAL PRESBY HOMES(DBABEGROUP) 0 REDWOOD FOUNDATION FOR SENIOR SERVICES 516 BURCHETT STREET GLENDALE CA 91203 330368622 INACTIVE CORPORATION CA 501(C)(3) LINE 9 SO CAL PRESBY HOMES(DBABEGROUP) 0 REDWOOD SENIOR HOMES AND SERVICES DBA REDWOOD ELDERLINK 516 BURCHETT STREET GLENDALE CA 91203 954634615 HOME AND COMMUNITY BASED SERVICES CA 501(C)(3) LINE 9 SO CAL PRESBY HOMES(DBABEGROUP) 0 TWELVE 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(DBABEGROUP) 0 WESTMINSTER GARDENS 1420 SANTO DOMINGO DUARTE CA 91010 951644046 CONTINUING CARE RETIREMENT COMMUNITY CA 501(C)(3) LINE 9 SO CAL PRESBY HOMES(DBABEGROUP) 0 SENIOR AFFORDABLE HOUSING CORP #6 WILLIAM C ARTHUR TERRACE 1275 W 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 INCOME SENIOR HOUSING CA 501(C)(3) LINE 7 0 LIL JACKSON SENIOR COMMUNITY 516 BURCHETT STREET GLENDALE CA 91203 412205339 LOW INCOME SENIOR HOUSING CA 501(C)(3) LINE 7 0 SYCAMORE TERRACE INC DBA COVENANT MANOR 600 E FOURTH STREET LONG BEACH CA 90802 953248885 LOW INCOME SENIOR HOUSING CA 501(C)(3) LINE 7 SO CAL PRESBY HOMES(DBABEGROUP) 0 PALMER AVENUE RETIREMENT CORP 516 BURCHETT STREET GLENDALE CA 91203 953864197 LOW INCOME SENIOR HOUSING CA 501(C)(3) LINE 9 SO CAL PRESBY HOMES(DBABEGROUP) 0 REDWOOD SENIOR HOMES AND SERVICES DBA REDWOOD TERRACE 710 W 13TH AVENUE ESCONDIDO CA 92025 954634615 CONTINUING CARE RETIREMENT COMMUNITY CA 501(C)(3) LINE 9 SO CAL PRESBY HOMES(DBABEGROUP) 0 SYCAMORE TERRACE INC DBA ROYAL VISTA TERRACE 1310 ROYAL OAKS DRIVE DUARTE CA 91010 953248885 LOW INCOME SENIOR HOUSING CA 501(C)(3) LINE 7 SO CAL PRESBY HOMES(DBABEGROUP) 0 WESTMINSTER GARDENS DEVELOPMENT ENDOWMENT CORP 516 BURCHETT STREET GLENDALE CA 91203 954323750 INACTIVE CORPORATION CA 501(C)(3) LINE 9 SO CAL PRESBY HOMES(DBABEGROUP) 0 PRESBYTERIAN HOMES OF THE WEST 516 BURCHETT STREET GLENDALE CA 91203 954581745 INACTIVE CORPORATION CA 501(C)(3) LINE 9 SO CAL PRESBY HOMES(DBABEGROUP) 0 ROSE VIEW TERRACE 516 BURCHETT STREET GLENDALE CA 91203 264333422 LOW INCOME SENIOR HOUSING CA 501(C)(3) LINE 7 0 SIERRA GATEWAY SENIOR RESIDENCE II 516 BURCHETT STREET GLENDALE CA 91203 454945583 LOW INCOME SENIOR HOUSING CA 501(C)(3) LINE 7 0 REDWOOD SENIOR HOMES AND SERVICES DBA REDWOOD TOWN COURT 710 W 13TH AVENUE ESCONDIDO CA 92025 954634615 CONTINUING CARE RETIREMENT COMMUNITY CA 501(C)(3) LINE 9 SO CAL PRESBY HOMES(DBABEGROUP) 0 KIRKWOOD ASSISTED LIVING RESIDENCE - GLENDALE 516 BURCHETT STREET GLENDALE CA 91203 330368620 LOW INCOME SENIOR HOUSING CA 501(C)(3) LINE 9 SO CAL PRESBY HOMES(DBABEGROUP) 0 CASA DE LA PALOMA LLC 133 S KENWOOD STREET GLENDALE CA 91205 460922474 LOW-INCOME SENIOR HOUSING CA SO CAL PRESBY HOMES(DBABEGROUP) RELATED 0 0 0.75000 CASA DE LA PALOMA LP 133 S KENWOOD STREET GLENDALE CA 91205 460932752 LOW-INCOME SENIOR HOUSING CA CASA DE LA PALOMA LLC 0 1 0.00010 COVENANT MANOR LLC 600 E FOURTH STREET LONG BEACH CA 90802 463324451 LOW-INCOME SENIOR HOUSING CA SO CAL PRESBY HOMES(DBABEGROUP) RELATED 0 0 0.75000 COVENANT MANOR LP 600 E FOURTH STREET LONG BEACH CA 90802 463207740 LOW-INCOME SENIOR HOUSING CA COVENANT MANOR LLC 0 1 0.00010 ANDRES DUARTE TERRACE II LP 1700 HUNTINGTON DRIVE DUARTE CA 91010 462229549 LOW-INCOME SENIOR HOUSING CA ANDRES DUARTE TERRACE II LLC 0 1 0.00010 PALMER HOUSE LP 555 E PALMER AVENUE GLENDALE CA 91205 954315786 LOW-INCOME SENIOR HOUSING CA SO CAL PRESBY HOMES(DBABEGROUP) RELATED 0 1 0.99000 SYCAMORE TERRACE UPLAN LP 1301 SAN BERNARDINO ROAD UPLAND CA 91786 472115019 LOW-INCOME SENIOR HOUSING CA SYCAMORE TERRACE LLC 0 1 0.00010 SYCAMORE TERRACE LLC 1301 SAN BERNARDINO ROAD UPLAND CA 91786 472131461 LOW-INCOME SENIOR HOUSING CA SO CAL PRESBY HOMES(DBABEGROUP) 0 0 0.75000 ROYAL VISTA TERRACE APTS LP 1310 ROYAL OAKS DRIVE DUARTE CA 91010 463207740 LOW-INCOME SENIOR HOUSING CA ROYAL VISTA TERRACE APTS LLC 0 1 0.00010 ROYAL VISTA TERRACE APTS LLC 1310 ROYAL OAKS DRIVE DUARTE CA 91010 464242082 LOW-INCOME SENIOR HOUSING CA SO CAL PRESBY HOMES(DBABEGROUP) RELATED 0 0 0.75000 ANDRES DUARTE TERRACE II LLC 1700 HUNTINGTON DRIVE DUARTE CA 91010 462428601 LOW-INCOME SENIOR HOUSING CA SO CAL PRESBY HOMES(DBABEGROUP) 0 0 1.00000 REDDING RETIREMENT HOUSING CORPORATION 516 BURCHETT STREET GLENDALE CA 91203 954756544 INACTIVE CORPORATION CA SO CAL PRESBY HOMES(DBABEGROUP) C 0 SOUTHWEST PRESBYTERIAN HOMES AND SERVICES 516 BURCHETT STREET GLENDALE CA 91203 954756541 INACTIVE CORPORATION CA SO CAL PRESBY HOMES(DBABEGROUP) C 0 0 0 1 1 1 0 0 0 0 0 0 1 0 1 1 1 1 1 1