2016-11-07T13:13:44-06:00 2016-03-31 910189318 Moss Adams LLP 3121 W March Ln Ste 200 Stockton CA 952192367 990 2015-04-01 941251113 ODD FELLOWS HOME OF CALIFORNIA ODDF 4087417194 14414 Oak St Suite B Saratoga CA 95070 TERRY OLSON CHAIRMAN of the board 4087417194 2016-10-21 1 Tracy S Paglia P00366884 2099556100 2016-10-21 2015 2017-02-10 21:41:12Z TERRY OLSON 14414 Oak St Suite B Saratoga CA 95070 72038636 0 X N/A X 1912 CA PROVIDE RESIDENTIAL CARE, ASSISTED LIVING AND SKILLED NURSING FACILITIES. 16 14 428 336 0 0 3817830 769064 46762234 48028439 3269607 2133667 332998 305908 54182669 51237078 0 0 0 0 21010730 21740559 0 0 0 29025443 28623582 50036173 50364141 4146496 872937 194335338 199555535 194016692 200362393 318646 -806858 ENHANCE QUALITY OF LIFE, PRESERVE DIGNITY, MEET HEALTH, SOCIAL AND EMOTIONAL NEEDS OF OUR RESIDENTS CONSISTENT WITH THE BASIC PRINCIPLES OF ODD FELLOWSHIP. 0 0 42176513 0 48028439 To provide housing and meals, housekeeping and laundry services, and skilled nursing facilities for seniors. The Saratoga facilities consist of 143 active and 100 assisted living apartments, a 94 bed skilled nursing facility, and 12 special care beds. The Napa facilities consist of 172 active and 63 assisted living apartments, 69 bed skilled nursing facility, and 20 special care beds. 42176513 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 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 0 0 0 1 212 0 1 428 1 0 0 0 0 0 0 0 0 X 16 14 0 1 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X Mary Schoeggl (PRSM&C) 5418577610 1 West Main Suite 303 MEDFORD OR 97501 X NEIL ALLEN Member 1.00 X 0 0 0 Lynn Hill Member 1.00 X 0 0 0 Jay Johnson Treasurer 1.00 40.00 X X 0 76800 0 Ray Link Secretary 1.00 40.00 X X 0 76800 0 Terry Olson Vice Chairman 1.00 X X 0 0 0 Gerald Poarch Member 1.00 X 0 0 0 Robin Oliver Chairman 1.00 X X 0 0 0 Judge Dave Reed Member (Thru Aug 2015) 1.00 X 0 0 0 David L Fleck Member 1.00 X 0 0 0 Pauline Love Assistant Treasurer 1.00 X X 0 0 0 Mary Ann Tschernoscha Assistant Secretary 1.00 X X 0 0 0 Gerald Worth Member 1.00 X 0 0 0 Bill Fallis Member 1.00 X 0 0 0 Ivan Fawley Member 1.00 X 0 0 0 Maurice Kemp Member 1.00 X 0 0 0 Shelly Peters Member 1.00 X 0 0 0 Brian Schlesinger Member 1.00 X 0 0 0 LOIS MULLEN Member 1.00 X 0 0 0 WAYNE PANCHESSON Napa Administrator 40.00 X 212830 0 41181 Cathy Schumacher Saratoga Administrator 40.00 X 207713 0 28964 SUSAN PLATTE Saratoga HC Admin 40.00 X 128629 0 0 Mary Ann Schramm Cittoni Napa Assisted Living Director 40.00 X 107091 0 0 Marquita Palileo Napa Resident Care Manager 40.00 X 102485 0 0 Heroine Gerali Saratoga Director Nursing 40.00 X 101377 0 0 860125 153600 70145 6 0 1 0 prs management & Consulting LLC 1 West Main suite 303 MEDFORD OR 97501 MANAGEMENT SERVICES 2771639 CONSONUS REHABS UNIT 12 PO BOX 4800 PORTLAND OR 97208 THERAPY SERVICE 1413002 Ankrom Moisan Associated Architects 6720 SW Macadam Ave 100 Portland OR 97219 Architect 1277933 Wright Contracting PO Box 1270 Santa Rosa CA 95402 GeneRAL CONTRACTOR 769610 Rob Howell Construction Inc 1732 Tallac Street napa CA 94558 General Contractor 463410 16 769064 769064 service fees 623990 25668367 25668367 health center revenue 623990 17620951 17620951 entrance & app fees 623990 3715858 3715858 Resident Services 623990 1023263 1023263 48028439 1644399 1644399 99089 99089 30901 3405 27496 27496 27496 21174070 14262 20798153 0 375917 14262 390179 390179 Departmental Revenue 623990 87731 87731 Guest Room Revenue 623990 32915 32915 157766 157766 278412 51237078 48028439 0 2439575 506768 506768 17051955 15651986 1399969 126702 119960 6742 2758522 2498455 260067 1296612 1172938 123674 2804416 2804416 326718 326718 45000 45000 313230 313230 2022182 1674524 347658 627067 1042 626025 1432756 1204798 227958 187124 187124 2861916 2861916 168110 45449 122661 52959 24162 28797 4131710 4131710 6757620 6757620 468557 468557 Dietary Expense 2974854 2974854 HEALTH CENTER 1993597 1993597 Facility Service 1133792 594945 538847 Program Fund 321974 321974 50364141 42176513 8187628 0 8248 2330508 11920890 12093513 4935457 4094020 151356 149480 704626 795917 179964168 73351562 110172265 106612606 62041169 69468384 178451 117982 4222876 3893125 194335338 199555535 6975118 6811172 23688002 26747766 104151418 100635559 59202154 66167896 194016692 200362393 X -610687 -1769932 845028 878769 84305 84305 318646 -806858 194335338 199555535 872937 -1998441 0 X 0 1 X 1 0 X 112223 198810 499339 3817830 769064 5397266 45164140 46297288 45895020 46762234 48028439 232147121 45276363 46496098 46394359 50580064 48797503 237544387 0 0 0 237544387 1663238 1330331 1152210 1643862 1774389 7564030 1663238 1330331 1152210 1643862 1774389 7564030 463476 511355 548600 305038 278413 2106882 47403077 48337784 48095169 52528964 50850305 247215299 0.96090 0.96020 0.03060 0.03110 X schedule a, part iiI, line 12: miscellaneous income RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 84305 84305 84305 84305 84305 84305 84305 84305 84305 84305 0.00000 1.00000 0.00000 0 1 1 6377100 6377100 147302273 60549258 86753015 14850611 10253816 4596795 11434184 2548488 8885696 106612606 DEPOSITS 3163875 Entrance Fees refundable upon reoccupancy 63004021 66167896 X 48865494 -1998441 -14262 -2012703 50878197 313230 45651 358881 51237078 49990998 -14262 -14262 50005260 313230 45651 358881 50364141 Part V, Line 4: Endowment funds listed on Schedule D part V line 1 were established for the benefit of the Napa and SRC facilities. Endowment funds are also held for the benefit of the filing organization by the Grand Lodge of California IOOF for the purpose of funding operations. Part X, Line 2: 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. At March 31, 2016 and 2015, there were no such uncertain tax positions. Part XI, Line 2d - Other Adjustments: Gain on Sale of Asset -14,262. Part XI, Line 4b - Other Adjustments: Fund Disbursement 45,651. Part XII, Line 2d - Other Adjustments: Gain on Sale of Asset -14,262. Part XII, Line 4b - Other Adjustments: Fund Disbursement 45,651. 0 0 0 0 0 0 0 1 0 WAYNE PANCHESSON Napa Administrator 202030 0 10800 0 0 0 25635 0 15546 0 254011 0 0 0 Cathy Schumacher Saratoga Administrator 182513 0 25200 0 0 0 13418 0 15546 0 236677 0 0 0 Part I, Line 7 The organization paid bonuses this year. The process for determining executive bonuses is discretionary, it is determined by the VP of Operations for PRS and it is based on the performance of the community for the year. A ABAG FINANCE AUTHORITY for nonprofit corporation 943130123 00037GBB6 2012-10-25 109882260 See Part VI 0 0 0 A 6615000 109922791 6970610 1226809 3782267 4885834 100027882 2014 1 0 1 1 A 0 1 1 1 0 0.00040 0.00040 0 0 1 A 0 1 1 0 0 0 0 0 1 A 1 Part I, column (f), Description of purpose: Refunding of a prior issue and facility improvements. Debt refunded includes the Series 2003 Bonds issued on January 1, 2003; series 1999 Certificates issued on October 14, 1999; and the 1993 Cerificates issued on September 15, 1993. Part II, line 3: DIFFERENCE BETWEEN PART I(E) AND PART II QUESTION 3 IS DUE TO INTEREST EARNED ON INVESTED PROCEEDS. 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. Part IV, Line 2(a): The 5th Bond Year has not occured, and thus no rebate could be due. Part IV, Line 2(b): The current refunding portion of the bond issue met the 6-month exception to rebate. The new money portion of the bond issue has failed the necessary benchmark for the 18-month and 2-year exceptions and will not meet an exception to rebate. Form 990, Part VI, Section A, line 3 PRS Management & Consulting, LLC IS THE MANAGEMENT COMPANY. Form 990, Part VI, Section A, line 7a The composition of the members of the board of directors of the Corporation is determined in the bylaws. Four directors, who are members of the order and four directors, who may or may not be members of the order, but are from the professional sector (legal, accounting, medical, financial) are elected by Grand Lodge. Three directors, who are members of the order, are elected by the Rebekah Assembly. In addition, the Grand Secretary and the Grand Treasurer of the Grand Lodge are ex-officio members of the board with voting rights. Form 990, Part VI, Section B, line 11 Form 990 is reviewed by the Management company's CFO, Assistant Controller, followed by a review of the board of directors prior to being filed with the IRS. Form 990, Part VI, Section B, line 12c THE ODD FELLOWS BOARD ISSUES THE CONFLICT OF INTEREST POLICY TO ALL BOARD MEMBERS AND KEY EMPLOYEES ON AN ANNUAL BASIS. THE CONFLICT OF INTEREST POLICY COVERS ALL BOARD MEMBERS AND KEY EMPLOYEES. IF THERE IS A QUESTION WHETHER A CONFLICT OF INTEREST EXISTS, THE MEMBER WITH THE CONFLICT WOULD PRESENT THE RELEVANT FACTS TO THE BOARD. THE MEMBER WOULD THEN BE EXCUSED FROM THE MEETING AND THE REMAINING BOARD MEMBERS WOULD HAVE DISCUSSION AND DETERMINE WHAT DUE DILIGENCE SHOULD BE PERFORMED PRIOR TO APPROVAL OF THE TRANSACTION. Form 990, Part VI, Section B, line 15 The process used to determine the salary of the Executive Director includes a salary survey which is conducted on at least a bi-annual basis by the VP of Human Resources for PRS. The VP of Human Resources, the CEO and the COO review the salary survey results and submit a recommendation to the Board of Directors regarding the salary and bonus structure. The Board of Directors will then make a final determination of the approved salary structure. Form 990, Part VI, Section C, line 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. REQUESTS FOR GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY SHOULD BE MADE through a staff member at the community, SUCH AS THE BUSINESS OFFICE MANAGER OR ADMINISTRATIVE ASSISTANT. REQUESTS FOR THE FINANCIAL STATEMENTS SHOULD BE MADE THROUGH THE BOARD OF DIRECTORS. form 990, part vii, section a: NOTE THAT WAYNE PANCHESSON AND CATHY SCHUMACHER ARE EMPLOYEES OF PRS MANAGEMENT, INC. AND PERFORM SERVICES ON BEHALF OF THE ORGANIZATION PURSUANT TO A MANAGEMENT SERVICES AGREEMENT BETWEEN ORGANZATION AND PRS Management & Consulting, LLC. UNDER THE MNAGEMENT SERVICES AGREEMENT THEIR COMPENSATION IS REIMBURSED BY ORGANIZATION. THEIR COMPENSATION IS REPORTED IN PART VII SECTION A IN ORDER TO HIGHLIGH AMOUNTS PAID BY ORGANIZATION, NOTHWITHSTANDING THAT THEY ARE EMPLOYEED BY PRS MANAGEMENT, INC. GRAND LODGE OF CALIFORNIA ODD FELLOWS 14414-B OAK STREET SaRATOGA CA 95070 940575426 FRATERNAL BENEFICIARY SOCIETY CA 501(C)(8) N/A 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 GRAND LODGE OF CALIFOrNIA ODDFELLOWS M 182001 CASH GRAND LODGE OF CALIFOrNIA ODDFELLOWS S 408000 CASH