2015-03-16T10:16:23-05:00 2014-06-30 930623286 AKT LLP 312 S JUNIPER STREET SUITE 100 ESCONDIDO CA 92025 990 2013-07-01 330260314 JEWISH HOME FOR THE AGING OF ORANGE COUNTY JEWI 9493649685 27356 BELLOGENTE MISSION VIEJO CA 92691 BRADLEY BLOSE VP FINANCE 9493649685 2015-03-14 1 ELSA A ROMERO P00485021 7607461560 2015-03-14 2013 2016-03-07 17:11:31Z HERITAGE POINTE CINDY MIRSKY 27356 BELLOGENTE MISSION VIEJO CA 92691 9765982 0 X WWW.HERITAGEPOINTE.ORG X 1986 CA TO PROVIDE CONGREGATE LIVING, ASSISTED LIVING, MEMORY CARE AND OTHER SENIOR SERVICES. 14 14 184 81 0 0 531375 359172 8737962 8812464 230536 288554 37845 70641 9537718 9530831 0 45000 0 0 4844135 4954445 0 0 365858 4403646 4538245 9247781 9537690 289937 -6859 14602386 15214237 1131803 1161592 13470583 14052645 TO PROVIDE CONGREGATE LIVING, ASSISTED LIVING, MEMORY CARE AND OTHER SENIOR SERVICES. 0 0 8369611 45000 8812464 IS A 200-RESIDENT COMMUNITY PROVIDING CONGREGATE LIVING, ASSISTED LIVING, MEMORY CARE AND OTHER SENIOR SERVICES. WE PROVIDE A VARIETY OF SERVICES TO MEET THE INDIVIDUAL NEEDS AND DESIRES OF OUR RESIDENTS INCLUDING 24-HOUR STAFF COVERAGE, SCHEDULED TRANSPIRATION, WEEKLY HOUSEKEEPING AND LINEN SERVICE, COMPLIMENTARY LAUNDRY FACILITIES, HEALTH AND WELLNESS PROGRAMS, ON-SITE MAINTENANCE AND KOSHER CUISINE. THE ORGANIZATION HAS A POLICY OF PROVIDING CHARITABLE CARE TO CERTAIN RESIDENTS IN SPECIAL CIRCUMSTANCES. THESE SERVICES, WHICH ARE EXCLUDED FROM REVENUES, AMOUNTED TO $683,000 FOR THE YEAR ENDED JUNE 30, 2014, WHEN MEASURED AT THE ORGANIZATION'S DIRECT AND INDIRECT OPERATING COSTS. 8369611 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 43 0 1 184 1 0 0 0 0 0 0 0 0 0 0 X 14 14 0 1 0 0 0 0 0 1 1 0 1 0 1 1 1 1 1 1 1 1 0 CA X BRADLEY BLOSE 7606320081 211 SAXONY ROAD ENCINITAS CA 92024 CINDY MIRSKY CHAIR 1.00 X X 0 0 0 DAVID SUSSON TREASURER 1.00 X X 0 0 0 BONNIE JEANNETTE SECRETARY 1.00 X X 0 0 0 JANE FISCHEL TRUSTEE 1.00 X 0 0 0 RICHARD POLONSKY TRUSTEE 1.00 X 0 0 0 JON KLINE TRUSTEE 1.00 X 0 0 0 ROBERTA FEUERSTEIN TRUSTEE 1.00 X 0 0 0 BETH SLAVIN TRUSTEE 1.00 X 0 0 0 ROD STERN TRUSTEE 1.00 X 0 0 0 TONI MCDONALD TRUSTEE 1.00 X 0 0 0 DAVID SIMON TRUSTEE 1.00 X 0 0 0 JODI GREENBAUM TRUSTEE 1.00 X 0 0 0 DAVID ZARNOW TRUSTEE 1.00 X 0 0 0 CHARLENE ZUCKERMAN TRUSTEE 1.00 X 0 0 0 ELLEN WEISS DIRECTOR OF PHILANTHROPY 40.00 X 127522 0 0 127522 0 0 1 0 0 0 GENERATIONS MANAGEMENT GROUP LLC 211 SAXONY ROAD ENCINITAS CA 92024 MANAGEMENT SERVICES 322924 1 96388 262784 359172 ASSISTED LIVING 623000 5267775 5267775 INDEPENDENT LIVING 623990 3409700 3409700 FOOD/LAUNDRY/OTHER 812900 134989 134989 8812464 130267 130267 158287 0 158287 158287 158287 281070 96388 213832 67238 67238 24722 21319 3403 3403 9530831 8812464 0 359195 45000 45000 4096519 3703811 191497 201211 511050 489910 14056 7084 346876 309713 20266 16897 322924 322924 6137 6137 31188 31188 38689 38689 107384 107384 142472 142472 111896 55948 55948 433696 433696 216 216 1144576 1131528 8699 4349 570764 567411 2120 1233 DIETARY DEPARTMENT 839140 839140 0 0 REPAIRS/SUPPLIES/MAINTE 381774 376224 5550 0 RESIDENT ACTIVITIES EXP 136546 136546 0 0 FUNDRAISING EXPENSES 135084 0 0 135084 135759 135759 9537690 8369611 802221 365858 710945 1071373 30000 16500 75926 78206 204414 259970 22497131 15807971 7400577 6689160 6037445 6877749 143079 221279 14602386 15214237 1054493 1118585 77310 43007 1131803 1161592 X 12972953 13484098 497630 568547 13470583 14052645 14602386 15214237 -6859 588921 0 X 0 1 X 1 0 X 408713 433183 441326 531375 359172 2173769 408713 433183 441326 531375 359172 2173769 55120 2118649 63859 58854 103056 149846 130267 505882 18707 264 16318 32761 67238 135288 2814939 42644617 0.75260 0.77900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 497630 2000 68917 568547 185842 283455 28333 497630 54065 132766 -989 185842 45313 8752 54065 43178 2135 45313 1.00000 0 0 2551078 2551078 17740329 14331295 3409034 2205724 1476676 729048 6689160 MUTUAL FUNDS 6877749 F 6877749 REFUNDABLE DEPOSITS 43007 43007 X 10316214 588921 235151 824072 9492142 38689 38689 9530831 9734152 235151 235151 9499001 38689 38689 9537690 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN FASB ACCOUNTING STANDARDS CODIFICATION. THE ORGANIZATION RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION, WHEN APPLICABLE. THERE ARE NO AMOUNTS ACCRUED IN THE FINANCIAL STATEMENTS RELATED TO UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED JUNE 30, 2014 AND 2013. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE REPORTED NET W/RELATED REVENUE 213,832. GIFT SHOP EXPENSE REPORTED NET W/RELATED REVENUE 21,319. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE REPORTED NET W/RELATED REVENUE 213,832. GIFT SHOP EXPENSE REPORTED NET W/RELATED REVENUE 21,319. GALA 180365 77557 102808 29456 15971 11440 28749 LUNCHEON 117695 18831 98864 5000 25967 16150 60807 4 79398 0 79398 20292 377458 96388 281070 34456 41938 27590 109848 213832 67238 0 JEWISH HOME CARE SERVICES INC 211 SAXONY ROAD ENCINITAS CA 92024 330352393 501(C)(3) 45000 GENERAL PURPOSE 1 0 FORM 990, PART VI, SECTION A, LINE 3 HERITAGE POINTE HAS CONTRACTED WITH A MANAGEMENT COMPANY TO MANAGE THE DAY-TO-DAY OPERATIONAL ACTIVITIES. THE MANAGEMENT COMPANY REPORTS DIRECTLY TO THE EXECUTIVE COMMITTEE AND IS REQUIRED TO PROVIDE VERBAL AND WRITTEN REPORTS TO THE FINANCE AND BOARD/EXECUTIVE COMMITTEES MONTHLY. THE MANAGEMENT COMPANY IS EXPERIENCED IN MANAGING SENIOR LIVING COMMUNITIES. FORM 990, PART VI, SECTION B, LINE 10B HERITAGE POINTE HAS 5 ACTIVE CHAPTERS WITH THE SOLE PURPOSE TO PROVIDE LOCAL FUNDRAISING EVENTS TO BENEFIT HERITAGE POINTE. WHILE NO FORMAL POLICIES AND PROCEDURES EXIST AT THIS TIME, EACH CHAPTER HAS FORMAL COMMITTEES WHICH REPORT, NO LESS FREQUENT THAN QUARTERLY, TO THE HERITAGE POINTE FUNDRAISING DEPARTMENT. ALL CHAPTER ACTIVITIES ARE DISCUSSED TO ENSURE CONSISTENCY WITH HERITAGE POINTE'S MISSION. FORM 990, PART VI, SECTION B, LINE 11 THE ORGANIZATION'S FORM 990 IS REVIEWED IN DETAIL BY THE VICE PRESIDENT OF FINANCE, A CPA, AND FORWARDED TO THE FINANCE COMMITTEE FOR REVIEW PRIOR TO IRS FILING. FORM 990, PART VI, SECTION B, LINE 12C THE RECORDING SECRETARY WILL ALERT THE BOARD CHAIR TO INQUIRE IF A CONFLICT APPEARS TO EXIST. FORM 990, PART VI, SECTION B, LINE 15 ALL COMPENSATION (INCLUDING WAGES AND BENEFITS) OF KEY EMPLOYEES IS DETERMINED BY THE BOARD SELECTION COMMITTEE. THE COMMITTEE IS MADE UP OF ALL THE BOARD OFFICERS AND IS TASKED WITH COLLECTING SALARY AND BENEFIT COMPARISONS FROM LIKE ORGANIZATIONS, ENGAGING OUTSIDE COUNSEL TO INITIATE/REVIEW ANY EMPLOYMENT AGREEMENTS, IF REQUIRED; AND MAKING RECOMMENDATION TO THE FULL BOARD FOR CONSIDERATION. FORM 990, PART VI, SECTION C, LINE 18 FORMS 990 AND 1023 ARE PUBLICLY AVAILABLE (FOR INSPECTION OR COPYING) AT THE ORGANIZATION'S MAIN OFFICE DURING NORMAL BUSINESS HOURS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S ARTICLES OF INCORPORATION AND CONFLICT OF INTEREST POLICY ARE AVAILABLE (FOR INSPECTION OR COPYING) AT THE ORGANIZATION'S MAIN OFFICE DURING NORMAL BUSINESS HOURS. WHEN RESPONDING TO A PUBLIC INSPECTION REQUEST FOR ANY ORGANIZATIONAL DOCUMENT OR FORM 990 BY ANYONE, THE ORGANIZATION SHALL FULFILL SUCH REQUEST IN A TIMELY FASHION WITHOUT INQUIRING AS TO THE REASON FOR THE PUBLIC INSPECTION REQUEST.