2016-01-15T18:00:17-06:00 2015-02-28 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2014-03-01 941485533 CHANNING HOUSE CHAN 6503270950 850 WEBSTER STREET PALO ALTO CA 94301 RHONDA BEKKEDAHL DIR FINANCE 6503270950 2016-01-15 1 RENIE M BURBANK P00159653 4159561500 2016-01-15 2014 2016-04-25 22:37:26Z MELVIN MATSUMOTO 850 WEBSTER STREET PALO ALTO CA 94301 62560677 0 X WWW.CHANNINGHOUSE.ORG X 1961 CA PROVIDES HOUSING AND HEALTH CARE SERVICES WITHIN A LIFE CARE COMMUNITY. 15 15 115 70 0 0 72368 195099 14243756 15415224 424952 316472 57657 67373 14798733 15994168 48624 32982 0 0 4987765 5228347 12100 247 26318 7722250 9131785 12770739 14393361 2027994 1600807 120246856 121902045 92841034 92132846 27405822 29769199 THE MISSION OF CHANNING HOUSE IS TO PROVIDE A CONTINUING CARE RESIDENTIAL COMMUNITY THAT ENHANCES EACH RESIDENT'S INDEPENDENCE, WELL BEING, NEEDED CARE, AND SECURITY. 0 0 10822184 32982 15415224 PROVIDE HOUSING, ASSISTED LIVING AND SKILLED NURSING SERVICES WHICH INCLUDE: FOOD SERVICES, HOUSEKEEPING, NURSING AND MEDICAL CARE. DURING FY2015 WE SERVED AN AVERAGE OF 233 RESIDENTS WITH A TOTAL UTILIZATION OF 5,687 SERVICE DAYS OF SKILLED NURSING; 12,319 SERVICE DAYS OF ASSISTED LIVING; AND 62,933 DAYS OF RESIDENTIAL CARE SERVICES. CHANNING HOUSE IS A NEIGHBORHOOD POLLING LOCATION, HOSTS VARIOUS COMMUNITY MEETINGS, AND PARTNERS IN EMERGENCY PREPAREDNESS PROGRAMS. WE PROVIDE THE USE OF OUR SWIMMING POOL TO A LOCAL NOT-FOR-PROFIT THAT SERVES DEVELOPMENTALLY DISABLED CHILDREN. OUR COMMUNITY ALSO TUTORS CHILDREN FROM DISADVANTAGED NEIGHBORHOODS, AND SUPPORTS MANY OTHER ORGANIZATIONS WITH THOUSANDS OF HOURS OF VOLUNTEER TIME. 10822184 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 32 0 1 115 1 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X RHONDA BEKKEDAHL 6503270950 850 WEBSTER STREET PALO ALTO CA 94301 DAVID THORNTON CHAIRMAN 8.00 X X 0 0 0 MARLENE PRENDERGAST VICE CHAIRMAN 8.00 X X 0 0 0 JEAN MCCOWN SECRETARY 8.00 X X 0 0 0 JOHN SCHNIEDWIND TREASURER 8.00 X X 0 0 0 RAYMOND BACCHETTI BOARD MEMBER 4.00 X 0 0 0 JOHN BOGGS MD BOARD MEMBER 4.00 X 0 0 0 HELENE BUTLER BOARD MEMBER 4.00 X 0 0 0 ANDY COE BOARD MEMBER 4.00 X 0 0 0 MICHAEL COUCH BOARD MEMBER 4.00 X 0 0 0 DEXTER DAWES BOARD MEMBER 4.00 X 0 0 0 ROBERT HARRINGTON BOARD MEMBER 4.00 X 0 0 0 GLORIA HOM BOARD MEMBER 4.00 X 0 0 0 PAT IRISH BOARD MEMBER 4.00 X 0 0 0 ED MILLER BOARD MEMBER 4.00 X 0 0 0 STEPHEN RELLER BOARD MEMBER 4.00 X 0 0 0 MELVIN MATSUMOTO EXECUTIVE DIRECTOR 40.00 X 246490 0 26463 ARACELI ANTONIO DIRECTOR OF HEALTH SERVICE 40.00 X 134081 0 28382 JULIA JONES ADMINISTRATOR 40.00 X 128141 0 27984 RHONDA BEKKEDAHL DIRECTOR OF FINANCE/IT 40.00 X 120994 0 13951 JOY NAVA REGISTERED NURSE 40.00 X 108111 0 11893 737817 0 108673 5 0 1 0 NIBBI BROTHERS ASSOCIATES 180 HUBBELL ST SAN FRANCISCO CA 94107 CONSTRUCTION CONTRACTORS 1915671 HARDISON KOMATSU IVELICH & TUCKER 538 NINTH ST 240 OAKLAND CA 94607 ARCHITECT 643964 MEDWEST JOHN GASTON 627 HILLCREST WAY EMERALD HILLS CA 94062 PROJECT MANAGER - HEALTH CENTER 352172 HANSON BRIDGETT LLP 425 MARKET ST SAN FRANCISCO CA 94105 ATTORNEY 260884 LANXPERT CORP 605 MARKET ST SAN FRANCISCO CA 94105 IT SERVICES 128952 10 195099 195099 MONTHLY CARE FEES 623000 10475620 10475620 RESIDENT ENTRANCE FEES 623000 4622114 4622114 SPECIAL SERVICES 623000 296190 296190 PROCESSING FEES 623000 21300 21300 15415224 515346 515346 3610 3610 59820 0 59820 59820 59820 46351452 46427671 126265 -76219 -126265 -202484 -202484 20126 12573 7553 7553 15994168 15415224 0 383845 X 32982 32982 275666 249595 26071 3548228 2430729 1117499 247355 206334 41021 821215 689111 132104 335883 266054 69829 503279 503279 55805 55805 247 247 2919317 2796365 122952 27603 27603 486272 90849 395423 94470 47235 47235 853516 818201 35315 14625 14625 15352 2918 12434 589848 589848 2534071 2534071 450185 319893 130292 MAINT./HOUSEKEEPING 340814 340814 AMORTIZATION OF DEBT 156585 156585 MEDICAL EXPENSES 90043 90043 14393361 10822184 3544859 26318 748430 426596 759220 830425 8972 55080 119504 2625 2625 187258 225055 109103442 27475811 75917302 81627631 38958787 35098778 50573 39891 3613689 3476460 120246856 121902045 3597451 3046408 27411243 27888504 61778125 61152481 54215 45453 92841034 92132846 X 26601625 28892137 804197 877062 27405822 29769199 120246856 121902045 X 1600807 702954 59616 X X 0 1 X 1 0 X 206524 727269 280832 72368 195099 1482092 12002924 15566131 13604814 14243171 15415224 70832264 23357 22759 22914 22235 20126 111391 12232805 16316159 13908560 14337774 15630449 72425747 5000 5000 2500 12500 3098212 3528792 3499758 3121718 3117776 16366256 3103212 3533792 3499758 3121718 3120276 16378756 56046991 709420 1271142 1304110 629754 578776 4493202 709420 1271142 1304110 629754 578776 4493202 12942225 17587301 15212670 14967528 16209225 76918949 0.72860 0.73170 0.05840 0.05990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 1 1000 0 0 1 1000 0 0 2000 0 PART II-B, LINE 1: LETTERS TO LEGISLATORS AND/OR THEIR STAFFS REGARDING LEGISLATION RELATED TO LONG-TERM CARE, LICENSING AGENCIES, AND OTHER RELATED TOPICS. 1 1 1 759221 220634 149430 830425 1061075 66793 64450 24898 1167420 974059 75004 21661 9649 1061075 138437 832847 2775 974059 133000 175 5262 138437 128932 4068 133000 1.00000 0 0 873166 873166 98844936 22853342 75991594 8363201 4622469 3740732 1022139 1022139 81627631 LIABILITY FOR GIFT ANNUITIES 45453 45453 X 16756738 702954 59616 762570 15994168 0 15994168 14393361 0 14393361 0 14393361 PART IV, LINE 1B: THE ORGANIZATION HOLDS AN ESCROW ACCOUNT FOR 10% ENTRANCE FEE DEPOSITS FOR CERTAIN RESIDENTS WHO ARE RESERVING APARTMENTS. PART V, LINE 4: ENHANCE THE WELL-BEING OF RESIDENTS. PROVIDE ON-GOING SUPPORT FOR THE CHARITABLE NEEDS OF RESIDENTS. PART X, LINE 2: CHANNING HOUSE HAS BEEN GRANTED TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE FINANCIAL STATEMENTS. CHANNING HOUSE ADOPTED THE PROVISIONS OF FASB ACCOUNTING STANDARDS CODIFICATION ("ASC") 740-10, INCOME TAXES, RELATING TO ACCOUNTING FOR UNCERTAIN TAX POSITIONS ON MARCH 1, 2008. THEY HAD NO UNRECOGNIZED TAX BENEFITS WHICH WOULD REQUIRE AN ADJUSTMENT TO THE MARCH 1, 2013 BEGINNING BALANCE OF NET ASSETS AND HAD NO UNRECOGNIZED TAX BENEFITS AT FEBRUARY 28, 2015. CHANNING HOUSE FILES FEDERAL AND CALIFORNIA EXEMPT ORGANIZATION RETURNS. THEY ARE NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE 2006 FOR ITS FEDERAL AND 2005 FOR ITS STATE TAX FILINGS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN MINIMUM PENSION LIABLITY 61,536. CHANGE IN VALUE SPLIT INTEREST AGREEMENTS -1,920. 1 RESIDENT ASSISTANCE 2 31482 0 EDUCATIONAL SCHOLARSHIP 1 1500 PART I, LINE 2: RESIDENCE ASSISTANCE: IF A RESIDENT BECOMES UNABLE TO AFFORD HIS/HER MONTHLY CARE FEES, HE/SHE MAY REQUEST FINANCIAL ASSISTANCE FROM CHANNING HOUSE. THE RESIDENT COMPLETES AN APPLICATION FOR ASSISTANCE AND MEETS WITH THE ADMINISTRATOR TO REVIEW HIS/HER FINANCIAL RESOURCES. THE ADMINISTRATOR AND EXECUTIVE DIRECTOR REVIEW AND APPROVE ANY APPLICATIONS FOR ASSISTANCE. EDUCATIONAL SCHOLARSHIP: EMPLOYEES WHO WISH TO CONTINUE THEIR EDUCATION MAY APPLY FOR SCHOLARSHIP FUNDING. THE EMPLOYEE COMPLETES AN APPLICATION FOR SCHOLARSHIP. THAT APPLICATION IS REVIEWED BY THE EMPLOYEE'S MANAGER AND THE HR MANAGER. IT IS THEN PRESENTED TO THE EXECUTIVE DIRECTOR FOR APPROVAL. X X 0 0 0 0 0 0 0 0 0 MELVIN MATSUMOTO EXECUTIVE DIRECTOR 246490 0 0 0 0 0 24761 0 1702 0 272953 0 0 0 ARACELI ANTONIO DIRECTOR OF HEALTH SERVICE 134081 0 0 0 0 0 14166 0 14216 0 162463 0 0 0 JULIA JONES ADMINISTRATOR 128141 0 0 0 0 0 13769 0 14215 0 156125 0 0 0 A ABAG FINANCE AUTHORITY FOR NONPROFIT CORPORATIONS INSURED REVENUE BONDS 941485533 0037CQP80 2010-07-08 64066348 NEW HEALTH CENTER CONSTRUCTION & REMODEL 14 UNITS IN EXISTING BUILDING 1 0 0 A 17471427 64066348 4206409 4564688 1031002 3782180 26050004 15715052 1 0 0 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 0 0 0 0 0 0 A 0 FORM 990, PART VI, SECTION B, LINE 11 THE AUDIT COMMITTEE REVIEWS A DRAFT OF IRS FORM 990 ON BEHALF OF THE BOARD OF TRUSTEES PRIOR TO FILING WITH THE IRS. THE DRAFT AS REVIEWED BY THE AUDIT COMMITTEE IS MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF TRUSTEES. PROCESS INCLUDES RECORDING WHO CONDUCTED THE REVIEW, WHEN IT WAS CONDUCTED AND THE EXTENT (DETAIL OR SUMMARY) THE FORM WAS REVIEWED. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, POLICY IS REVIEWED WITH BOARD MEMBERS AND KEY STAFF MEMBERS. FORM 990, PART VI, SECTION B, LINE 15 THE PERSONNEL COMMITTEE (A BOARD COMMITTEE COMPRISED OF 3 TRUSTEES) IS RESPONSIBLE FOR THE PERFORMANCE APPRAISAL OF THE EXECUTIVE DIRECTOR. THE PERFORMANCE APPRAISAL IS NORMALLY ON AN ANNUAL BASIS, WITH THE PERIOD UNDER REVIEW BASED ON THE EXECUTIVE DIRECTOR'S DATE OF HIRE. THE COMMITTEE IN ITS EVALUATION MAY SOLICIT INPUT FROM OTHER TRUSTEES, RESIDENTS AND STAFF OF CHANNING HOUSE. THE SALARY AND BENEFITS OF THE EXECUTIVE DIRECTOR ARE ALSO REVIEWED ON AN ANNUAL BASIS. THE PERSONNEL COMMITTEE SUBMITS ANY RECOMMENDED CHANGES TO THE EXECUTIVE DIRECTOR'S SALARY/BENEFITS TO THE BOARD OF TRUSTEES FOR APPROVAL. SUCH RECOMMENDATION WILL BE SUBMITTED FOR REVIEW AND APPROVAL TO THE BOARD AT THE REGULARLY SCHEDULED MEETING PRIOR TO THE EXECUTIVE DIRECTOR'S HIRE DATE ANNIVERSARY. ANY ACTION TAKEN BY THE BOARD ON PERSONNEL COMMITTEE RECOMMENDATIONS WILL BE RECORDED IN THE BOARD MINUTES. COMPENSATION ADJUSTMENTS FOR THE EXECUTIVE DIRECTOR WILL BE ESTABLISHED IN CONJUNCTION WITH A REVIEW OF COMPENSATION STUDIES AVAILABLE FROM BOTH NATIONAL AND STATEWIDE SOURCES, AS WELL AS OTHER SOURCES AS AVAILABLE (SUCH AS FROM A CONSULTANT). THE EXECUTIVE DIRECTOR IS RESPONSIBLE FOR ANNUAL EVALUATIONS AND IMPLEMENTING ANY SALARY ADJUSTMENTS FOR THE ADMINISTRATOR, DIRECTOR OF FINANCE & IT, MARKETING DIRECTOR & FACILITIES DIRECTOR. THE ADMINISTRATOR CONDUCTS THE ANNUAL REVIEWS FOR THE DIRECTOR OF HEALTH SERVICES AND THE DIRECTOR OF ENVIRONMENTAL SERVICES. COMPENSATION ADJUSTMENTS FOR KEY MANAGEMENT STAFF ARE BASED ON BUDGETED AMOUNTS AVAILABLE, AS WELL AS STATEWIDE COMPENSATION STUDIES. FORM 990, PART VI, SECTION C, LINE 19 AUDITED FINANCIAL STATEMENTS ARE POSTED IN THE RESIDENT LIBRARY; ATTACHED TO NEW RESIDENT CONTRACTS; AND AVAILABLE ON REQUEST FROM THE BUSINESS OFFICE. ALL BOARD MINUTES AND CHANGES TO BYLAWS ARE POSTED IN THE CHANNING HOUSE RESIDENT LIBRARY. COPIES OF MEETING MINUTES ARE AVAILABLE FOR A PRIOR THREE YEAR PERIOD. CONFLICT OF INTEREST POLICY IS AVAILABLE ON REQUEST FROM THE BUSINESS OFFICE. FORM 990, PART IX, LINE 11G FOOD SERVICES: PROGRAM SERVICE EXPENSES 2,567,535. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,567,535. MEDICAL SERVICES: PROGRAM SERVICE EXPENSES 143,631. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 143,631. ADMINISTRATION SERVICES: PROGRAM SERVICE EXPENSES 55,317. MANAGEMENT AND GENERAL EXPENSES 122,952. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 178,269. HOUSEKEEPING SERVICES: PROGRAM SERVICE EXPENSES 29,882. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,882. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF CHARITABLE GIFT ANNUITIES -1,920. CHANGE IN MINIMUM PENSION LIABILITY 61,536. 990, PART XII, LINE 2C AUDIT COMMITTEE AND OVERSIGHT: THERE HAVE BEEN NO CHANGES TO THIS PROCESS FROM THE PRIOR YEAR.