2015-08-17T16:22:35-05:00 2015-03-31 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2014-04-01 942670036 LYTTON GARDENS INC LYTT 6503283300 437 WEBSTER STREET PALO ALTO CA 94301 KEVIN GERBER CEO/PRESIDENT 6503283300 2015-08-17 1 RENIE BURBANK P00159653 4159561500 2014 2016-02-25 16:41:14Z KEVIN GERBER 437 WEBSTER STREET PALO ALTO CA 94301 17133605 0 X WWW.LYTTONGARDENS.ORG X 1980 CA OWN AND OPERATE A 145-BED SKILLED NURSING AND SUB-ACUTE FACILITY IN PALO ALTO, CALIFORNIA. 9 9 178 204 0 0 0 0 16293604 16872169 144873 107310 111414 152303 16549891 17131782 0 0 0 0 7239028 7961445 0 0 0 8313867 8129850 15552895 16091295 996996 1040487 15977698 16816278 10529186 10517427 5448512 6298851 THE MISSION OF THE ORGANIZATION IS TO PROVIDE QUALITY SENIOR COMMUNITIES, ENCOMPASSING HOUSING, ASSISTED LIVING, AND SOCIAL AND HEALTH CARE SERVICES. THE ORGANIZATION OWNS AND OPERATES A 145-BED SKILLED NURSING AND SUBACUTE FACILITY IN PALO ALTO, CALIFORNIA. 0 0 8800492 9633671 NURSING SERVICES - TO PROVIDE SKILLED NURSING SERVICES FOR UP TO 145 RESIDENTS OF THE PALO ALTO, CA AREA, REGARDLESS OF THEIR FINANCIAL MEANS. 505 PEOPLE SERVED DURING THE YEAR. 3960988 4213318 ANCILLARY SERVICES - OTHER MEDICALLY RELATED SERVICES THAT ARE DONE ON AN OUTPATIENT BASIS OR SERVICES PROVIDED THAT ARE NOT INCLUDED IN THE REGULAR ROOM AND BOARD. 2844086 3025180 FOOD AND SOCIAL SERVICES - TO PROVIDE HIGH QUALITY, NUTRITIOUS MEALS WITH COMMUNITY VOLUNTEERS PROVIDING SOCIAL INTERACTION TO RESIDENTS WHO HAVE LIMITED FAMILY SUPPORT. 510 PEOPLE SERVED DURING THE YEAR. 15605566 1 0 0 0 0 0 0 0 0 0 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 45 0 1 178 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 1 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X JON CASEY 9259567400 2185 N CALIFORNIA BLVD STE 575 WALNUT CREEK CA 94596 KENRICK ALFRED CHAIRMAN 1.00 9.00 X X 0 0 0 RAMAR SUANNE VICE CHAIRMAN 1.00 8.00 X X 0 0 0 CASE GORDON DIRECTOR 1.00 9.00 X 0 0 0 EMSLIE STEPHEN DIRECTOR 1.00 8.00 X 0 0 0 LANE STEVEN DIRECTOR 1.00 8.00 X 0 0 0 LIPPERT LEE DIRECTOR 1.00 8.00 X 0 0 0 LITTLE-WATERMAN SALLY DIRECTOR 1.00 8.00 X 0 0 0 RICE BAXTER DIRECTOR 1.00 13.00 X 0 0 0 SAUSE HELEN DIRECTOR 1.00 10.00 X 0 0 0 GERBER KEVIN PRESIDENT, CEO 0.80 39.20 X 8999 440952 120340 POWELL TRACY VP OF OUTREACH PROGRAMS 20.00 20.00 X 89924 90065 60753 KENNEDY MARILYN C VICE PRESIDENT 3.20 36.80 X 27562 322652 98521 TOBIN WILLIAM C GENERAL COUNSEL, CRO 2.20 37.80 X 19190 336170 96558 JAMISON DIANA TREASURER, CFO 2.40 37.60 X 17834 283166 85014 CASEY JONATHAN SECRETARY, CFO AFFORDABLE HS'G 24.80 15.20 X 110205 67545 30651 CAMPBELL DEE ANN SR. VP ORG'L ADVANCEMENT 1.20 38.80 X 7503 245129 79621 JONES LORNA VP HUMAN RESOURCES 0.40 39.60 X 1777 167469 76120 HIBBS LINDA S VP LYTTON HEALTH CARE 37.30 2.70 X 197468 14105 54331 480462 1967253 701909 2 0 1 0 MORRISON MANAGEMENT SPECIALISTS PO BOX 102289 ATLANTA GA 303682289 FOOD SERVICE 1596837 ONR INC 1101 S CAPITAL OF TEXAS HWY BLDG G AUSTIN TX 78746 REHABILITATION SERVICES 1468315 KAISER FOUNDATION HEALTH FILE 5915 LOS ANGELES CA 900745915 MEDICAL 1400679 MCKESSON HEALTHCARE PO BOX 630693 CINCINNATI OH 452630693 MEDICAL 440986 V DON CONSTRUCTION COMPANY 1837 SOUTH WHITE ROAD SAN JOSE CA 95127 CONSTRUCTION 362656 16 PATIENT SERVICE REV. 623000 16872169 16872169 16872169 107310 107310 154007 1823 152184 152184 152184 MISCELLANEOUS REVENUE 900099 119 119 119 17131782 16872169 0 259613 X 620253 392284 227969 6792855 6590621 202234 23257 23257 41221 39852 1369 483859 473918 9941 11768 11768 32448 32448 3871134 3871134 4115 4115 942096 942096 39687 39687 590277 590277 7379 7379 299873 299873 573969 573969 1176742 1176742 MEDICAL SUPPLIES 411635 411635 BAD DEBT EXPENSE 168727 168727 16091295 15605566 485729 0 1861698 3221208 2386273 2252854 2412641 3269644 87856 97123 195900 16283 14820410 9706701 4887931 5113709 2762084 1852855 119581 37508 1263734 955094 15977698 16816278 916438 1884847 9555000 8575000 57748 57580 10529186 10517427 X 5319619 6298851 128893 0 5448512 6298851 15977698 16816278 X 1040487 -61255 -128893 X X 0 1 X 1 0 X 678094 678094 11945582 8542640 3402942 1086474 797991 288483 1110260 366070 744190 5113709 DUE FROM AFFILIATES 955094 955094 LEASE DEPOSIT 16000 DUE TO AFFILIATES 41580 57580 X 16943457 -61255 -128893 -190148 17133605 -1823 -1823 17131782 16093118 1823 1823 16091295 0 16091295 PART X, LINE 2: THE ORGANIZATION ADOPTED THE PROVISIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740-10, INCOME TAXES, RELATING TO ACCOUNTING FOR UNCERTAIN TAX POSITIONS ON APRIL 1, 2009, WHICH HAD NO FINANCIAL STATEMENT IMPACT TO THE ORGANIZATION. THE ORGANIZATION 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 ORGANIZATION RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN OPERATING EXPENSES. PART XI, LINE 2D - OTHER ADJUSTMENTS: BENEFICIAL INTEREST IN REMAINDER TRUST -128,893. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES RECLASSIFIED TO REVENUE -1,823. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES RECLASSIFIED TO REVENUE 1,823. 0 1 0 0 0 0 1 0 0 GERBER KEVIN PRESIDENT, CEO 7591 371971 1408 68981 0 0 1837 90021 570 27912 11406 558885 0 0 POWELL TRACY VP OF OUTREACH PROGRAMS 77915 78037 12009 12028 0 0 18343 18371 12010 12029 120277 120465 0 0 KENNEDY MARILYN C VICE PRESIDENT 23194 271518 4368 51134 0 0 5645 66079 2109 24688 35316 413419 0 0 TOBIN WILLIAM C GENERAL COUNSEL, CRO 14589 255571 2785 48792 1816 31807 3693 64694 1521 26650 24404 427514 1816 31807 JAMISON DIANA TREASURER, CFO 15113 239964 2721 43202 0 0 3663 58165 1374 21812 22871 363143 0 0 CASEY JONATHAN SECRETARY, CFO AFFORDABLE HS'G 110205 67545 0 0 0 0 10469 6417 8534 5231 129208 79193 0 0 CAMPBELL DEE ANN SR. VP ORG'L ADVANCEMENT 6316 206354 1187 38775 0 0 1532 50061 832 27196 9867 322386 0 0 JONES LORNA VP HUMAN RESOURCES 1633 153927 144 13542 0 0 370 34913 429 40408 2576 242790 0 0 HIBBS LINDA S VP LYTTON HEALTH CARE 171528 12252 25940 1853 0 0 40353 2882 10356 740 248177 17727 0 0 PART I, LINE 4B WE HAVE A 457F PLAN FOR THE FOLLOWING INDIVIDUALS. THE PARTICIPANTS OF THE PLAN SHALL BE THOSE EMPLOYEES WHO ARE ADMINISTRATORS AND OFFICERS OF LYTTON GARDENS, INC. AND ITS AFFILIATES. ADMINISTRATORS ARE THE EXECUTIVE DIRECTORS OF THE COMMUNITIES. FROM TIME TO TIME THE BOARD MAY DESIGNATE ADDITIONAL OFFICERS AND ADMINISTRATORS. KEVIN GERBER MARILYN KENNEDY DIANA JAMISON WILLIAM TOBIN DEE ANN CAMPBELL LORNA JONES TRACY POWELL LINDA HIBBS PART I, LINE 6 EPISCOPAL SENIOR COMMUNITIES (ESC) MAINTAINS AN INCENTIVE COMPENSATION PROGRAM FOR ALL EMPLOYEES, INCLUDING THE SENIOR EXECUTIVES, WHICH IS BASED UPON THE FOLLOWING FACTORS, IN DECREASING ORDER OF IMPORTANCE: 1. WHETHER ESC IS MEETING ITS QUALITY BENCHMARKS IN DELIVERING SERVICES TO ITS RESIDENTS. THIS FACTOR IS DETERMINED BY THE QUALITY FIRST COMMITTEE OF THE BOARD OF DIRECTORS. THE PERFORMANCE MEASURES EVALUATED INCLUDE ITEMS SUCH AS THE RESIDENT SATISFACTION SURVEY, EMPLOYEE SATISFACTION SURVEY, TURNOVER, WORKERS COMPENSATION, AND FINANCIAL RESULTS. REGARDLESS OF ANY OF THE REMAINING FACTORS, NO INCENTIVES ARE PAID IF THE QUALITY MEASURE IS NOT MET. 2. THE AMOUNT OF ACTUAL NET OPERATING INCOME ACHIEVED COMPARED TO THE BUDGETED NET OPERATING INCOME. INCENTIVE PAYMENTS FUNDED, IF ANY, ARE BASED ON A SLIDING SCALE FROM 1% 50% OF THE PARTICIPANT'S BASE COMPENSATION DEPENDING UPON THE ACTUAL LEVEL OF PERFORMANCE. A MINIMUM LEVEL OF PERFORMANCE AGAINST BUDGET MUST BE ACHIEVED IN ORDER TO PAY OUT ANY INCENTIVES. 3. THE ACTUAL OCCUPANCY RATE ACHIEVED COMPARED TO THE BUDGETED OCCUPANCY RATE. A MINIMUM LEVEL OF PERFORMANCE AGAINST BUDGET MUST BE ACHIEVED IN ORDER TO PAY OUR ANY INCENTIVES. SCHEDULE J, PART I ALL OF THE EMPLOYEES LISTED ON FORM 990 PART VII SECTION A--OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES AND HIGHEST COMPENSATED EMPLOYEES--ARE EMPLOYED AND COMPENSATED BY EPISCOPAL SENIOR COMMUNITIES (ESC). THE ORGANIZATION RELIED ON ESC WHO USED 3 METHODS DESCRIBED ON PART I, LINE 3 TO ESTABLISH OFFICER'S COMPENSATION. THE METHODS THEY USED ARE COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. ESC REPORTS 100% OF THE INDIVIDUAL'S COMPENSATION ON W-2'S ISSUED BY ESC. HOWEVER, SOME OF THESE EMPLOYEES ARE ASSIGNED DUTIES FOR OTHER RELATED ORGANIZATIONS (SEE SCHEDULE R FOR ADDITIONAL INFORMATION REGARDING THE RELATED ORGANIZATIONS). AS A RESULT OF THESE ASSIGNMENTS, WAGE AND BENEFIT COSTS ARE ALLOCATED TO RELATED ORGANIZATIONS. THE WAGE AND BENEFIT COSTS ALLOCATED TO EACH ORGANIZATION ARE REPORTED FOR EACH INDIVIDUAL AS BEING COMPENSATED DIRECTLY FROM THAT ORGANIZATION AND THE BALANCE OF COMPENSATION IS REPORTED AS COMPENSATION FROM RELATED ORGANIZATIONS. A ABAG FINANCE AUTHORITY FOR NONPROFIT CORPORATIONS 680164610 NONEAVAIL 2011-03-10 11885000 REFUND PRIOR ISSUE (SERIES 1999 BONDS) 0 1 0 A 11885000 27600 6007 11816393 2011 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 0 1 1 DEXIA BANK 7.000000000000 0 0 0 0 0 A 0 FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION TOGETHER WITH ITS AFFILIATED ORGANIZATIONS (SEE SCHEDULE R) ENTERED INTO A MEMO OF UNDERSTANDING WITH EPISCOPAL SENIOR COMMUNITIES (ESC), APRIL 1, 2008 WHEREAS ESC ASSIGNED LYTTON GARDENS SENIOR COMMUNITIES TO PROVIDE CERTAIN ADMINISTRATIVE, ACCOUNTING, FUNDRAISING AND OTHER GENERAL MANAGEMENT SERVICES AND THE EMPLOYMENT OF PERSONNEL ON A SHARED BASIS. FORM 990, PART VI, SECTION A, LINE 6 JTM COMMUNITIES, A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION IS THE SOLE MEMBER OF LYTTON GARDENS, INC. FORM 990, PART VI, SECTION A, LINE 7A THE 9 MEMBER BOARD OF LYTTON GARDENS, INC. (LGI) IS IDENTICAL TO THE BOARD OF JTM COMMUNITIES WHICH IS THE SOLE MEMBER OF LGI. FORM 990, PART VI, SECTION A, LINE 7B LYTTON GARDENS, INC. SHARES BOARD MEMBERS WITH ALL OTHER RELATED LYTTON ENTITIES. DECISIONS ARE SHARED AND REQUIRE MAJORITY VOTE ACROSS ALL BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 11 THE CFO, MANAGEMENT PERSONNEL, AND THE FINANCE COMMITTEE REVIEW THE 990 INFORMATION BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS AND BOARD MEMBERS ARE ASKED ON AN ANNUAL BASIS IF THERE ARE ANY ACTIVITIES AND/OR AFFILIATIONS THAT WOULD POSE A CONFLICT WITH THEIR ABILITY TO SERVE ON THE BOARD OR ITEMS THAT THEY WILL NEED TO RECUSE THEMSELVES FROM VOTING ON. FORM 990, PART VI, SECTION B, LINE 15 SENIOR MANAGEMENT EMPLOYEES LISTED IN PART VII ARE EMPLOYEES OF EPISCOPAL SENIOR COMMUNITIES (ESC), A RELATED ORGANIZATION. THEY ARE PAID AND ISSUED W-2S BY ESC; HOWEVER, THEIR COMPENSATION IS ALLOCATED TO VARIOUS RELATED ORGANIZATIONS INCLUDING LYTTON GARDENS, INC. BASED ON WHERE THEIR WORK IS PERFORMED. ESC USES AN INDEPENDENT CONSULTANT WHO ANALYZES AND REPORTS ON REASONABILITY OF COMPENSATION EVERY TWO YEARS. THE CONSULTANT IS INDEPENDENT OF MANAGEMENT AND REPORTS DIRECTLY TO THE CHAIR OF THE BOARD. THE CONSULTANT REVIEWS AND PROVIDES A REPORT ON ANY ISSUES WITH THE COMPENSATION THE CEO AND/OR THE CFO RECEIVE INCLUDING ANY ISSUES AROUND EXCESS COMPENSATION. ADDITIONALLY, ALL KEY EXECUTIVES COMPENSATION ARE REVIEWED BY THE CONSULTANT. THIS REVIEW INCLUDES TOTAL CASH COMPENSATION AND BENEFITS INCLUDING RETIREMENT PLANS. EVERY YEAR, THE VICE PRESIDENT OF HUMAN RESOURCES REVIEWS THE COMPENSATION FOR ALL MANAGEMENT AGAINST MARKET ANALYSIS GUIDELINES AND RECOMMENDS CHANGES. THIS REVIEW ALSO INCLUDES A TEST OF BENEFITS AGAINST SIMILAR COMPANIES. FORM 990, PART VI, SECTION C, LINE 19 POLICIES AND STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER FEES: PROGRAM SERVICE EXPENSES 3,871,134. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,871,134. FORM 990, PART XI, LINE 9: BENEFICIAL INTEREST IN REMAINDER TRUST -128,893. FORM 990, PART XII, LINE 2C AUDIT COMMITTEE HAS OVERSIGHT OF THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS - THERE HAVE BEEN NO CHANGES TO THIS PROCESS FROM PRIOR YEAR. JTM COMMUNITIES 2185 N CALIFORNIA BLVD STE 575 WALNUT CREEK CA 94596 941591805 PARENT ORGANIZATION CA 501(C)(3) 11-III-FI N/A 1 LYTTON GARDENS SENIOR COMMUNITIES 437 WEBSTER STREET PALO ALTO CA 94301 943382412 MANAGEMENT AND FUNDRAISING SUPPORT CA 501(C)(3) 11-II JTM COMMUNITIES 0 EPISCOPAL SENIOR COMMUNITIES 2185 N CALIFORNIA BLVD STE 575 WALNUT CREEK CA 94596 946130471 PROVIDE AFFORDABLE HOUSING TO ELDERLY AND DISABLED PERSONS CA 501(C)(3) 7 JTM COMMUNITIES 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 0