2015-02-12T12:52:43-08:00 2014-09-30 RK Taylor & Associates 2890 North Main St Suite 305 Walnut Creek CA 94597 990 2013-10-01 260650298 Terraces at San Joaquin Gardens TERR 9259247100 6120 Stoneridge Mall Road 3rd Fl Pleasanton CA 94588 Pamela S Claassen CFO 2015-02-12 true John M Kikuchi P00009948 9259447662 2013 2016-02-25 16:41:14Z Jessica Lopez 6120 Stoneridge Mall Rd Pleasanton CA 94588 78867026 false false X theterracesatsanjoaquin.com X 2007 CA Terraces at San Joaquin Gardens, a continuing care retirement community, as an expression of Christian mission will develop resources to provide and maximize the enjoyment of life through security, housing, care and service with a focus on health, fitness and wellness. 11 11 307 0 121224 124347 18914044 19388697 19576 0 19035268 19532620 0 0 8907206 9247983 0 0 12389572 15862453 21296778 25110436 -2261510 -5577816 136842455 132679437 138619043 139815931 -1776588 -7136494 The Terraces at San Joaquin Gardens, a continuing care retirement community, as an expression of Christian mission will develop resources to provide and maximize the enjoyment of life through security, housing, care and service for residents with a focus on health, fitness and wellness. The Terraces at San Joaquin Gardens serves seniors in Fresno, California through providing quality residential housing, as well as assisted living, memory care and skilled nursing services on a single campus. false false 22190182 19388697 The Terraces at San Joaquin Gardens, a continuing care retirement community, as an expression of Christian mission will develop resources to provide and maximize the enjoyment of life through security, housing, care and service for residents with a focus on health, fitness and wellness. The Terraces at San Joaquin Gardens serves seniors in Fresno, California through providing quality residential housing, as well as assisted living, memory care and skilled nursing services on a single campus. 22190182 true true false false false false false false false false true false false false true true true true false false false false false false false false false false false true true false false false false false false false false false false false false false false false true false false false false true 29 0 false 307 true false false false false false false false false 0 false false false false false false false false false false X 11 11 true true false false true true true true true false false true true true true true true true false false X X Pamela Claassen 9259247117 6120 Stoneridge Mall Rd Pleasanton CA 94588 Carol Burgstahler Board Member 2.00 0.00 X 0 0 0 Jeffrey Burgstahler Board Member 2.00 0.00 X 0 0 0 Mary Thomsen Chairman 2.00 0.00 X 0 0 0 Dennis Reid Vice Chair 2.00 0.00 X 0 0 0 David Peterson Board Member 2.00 0.00 X 0 0 0 Lyman Ehrlich President 2.00 0.00 X 0 0 0 Harvey Zimmerman Board Member 0.00 0.00 X 0 0 0 Laurel Boylan Board Member 2.00 0.00 X 0 0 0 Donald Jones Secretary 2.00 0.00 X 0 0 0 Lesa Taunton Board Member 2.00 0.00 X 0 0 0 Rhonda Herb Board Member 2.00 0.00 X 0 0 0 S Louise Rankin General Counsel 2.00 40.00 X 0 265346 38796 Jessica Lopez Executive Dir. 40.00 0.00 X 133243 0 23633 Pamela S Claassen CFO 2.00 40.00 X 0 385840 81354 Una Johnson Dir Health Svc 40.00 0.00 X 113383 0 4982 Thomas Walls Dir Env Svc 40.00 0.00 X 100839 0 16014 347465 651186 164779 3 false true false Aegis Therapies Inc PO Box 8103 Fort Smith AR 72919 Nursing 1144698 Sodexo Inc Dept 43283 Los Angeles CA 90088 Food Services 1754867 Quiring 5118 East Clinton Way Fresno CA 93727 Construction 311668 Richard A Spangle AC 1505 N Thesta Fresno CA 93703 Construction 272059 4 124347 124347 Entrance fee amortization 1760769 1760769 Monthly residence service 17199283 17199283 Other operating revenue 428645 428645 19388697 121312 121312 0 0 0 59232670 59334406 -101736 -101736 -101736 0 0 0 0 19532620 19388697 19576 0 0 0 0 133243 133243 0 7149896 6624675 525221 0 1240620 1203725 36895 724224 658774 65450 1473857 1473857 19349 19349 29158 5428 23730 0 0 0 570527 499177 71350 1106487 1106487 0 0 0 1254379 1147460 106919 77449 56598 20851 0 0 3200327 3200327 0 4195808 4195808 232604 232604 Supplies 1812514 1736850 75664 Ancillary service 1228552 1228552 Other 271594 48569 223025 Maintenance and repair 213106 213106 176742 32042 144700 25110436 22190182 2920254 0 11872749 11297323 0 0 1726200 500961 0 0 58000 0 49151 50920 41262 35152 136764520 33808935 87271548 102955585 29872912 12061694 0 0 0 5950633 5777802 136842455 132679437 7442834 6188017 71571067 57363942 59605142 76263972 138619043 139815931 X -1776588 -7136494 -1776588 -7136494 136842455 132679437 -5577816 217910 X false true X true false X 121224 124347 245571 202095 18914044 19388697 38504836 0 0 0 202095 19035268 19513044 38750407 0 0 38750407 149 121312 121461 0 149 121312 121461 0 0 202244 19035268 19634356 38871868 0.99690 1.00000 0.00310 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 331776 331776 110855282 16643148 94212134 16741768 11190531 5551237 6577359 5744177 833182 2258335 231079 2027256 102955585 Deposits 212480 Entrance fees non refundable 9054882 Entrance fees subject to refund 3133574 Other accrued liabilities 59412 Rebatable entrance fees due 34028834 Subordinated note payable to ABHOW 29774790 76263972 X 19750530 217910 217910 19532620 19532620 25110436 25110436 25110436 Part X : FIN48 Footnote The Corporation assesses uncertain tax positions in accordance with the provisions of the FASB Accounting Standards Codification (ASC) Topic 740-10, Income Taxes. The Corporation recognizes the tax benefit from uncertain tax positions only if it is more than 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 September 30, 2014 and 2013, there were no such uncertain tax positions. false true false false false false false false false false Jessica Lopez Executive Dir. 123025 10311 -93 22129 1504 156876 6000 Pamela S Claassen CFO 319249 67000 -409 65830 15524 467194 67000 S Louise Rankin General Counsel 259497 5849 27500 11296 304142 Part III, Additional Information American Baptist Homes of the West (ABHOW) has a fiscal year that ends September 30, and as such, amounts reported as required in Schedule J for the calendar year do not directly tie to ABHOW and Affiliates' audited financial statements for the year ended September 30, 2014.Schedule J requires calendar year reporting of both accrued and paid incentive compensation and vested retirement distributions. As a result, Column (E) of Schedule J in some cases aggregates two years of this compensation and significantly overstates actual annual remuneration. A CA Statewide Comm Dev Aut 680164610 1307956V4 2012-09-26 71601343 Acquire & build facility false false false A 71880162 4405502 6264891 1416147 57457047 2336574 false false false true A false false false false false false false A false true false false false false false false A false Part VI Part II, Line 3 -- The total proceeds do not agree to the issue price in Part I, Column (e) due to investment earnings. Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et Two board members have a family relationship. Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company American Baptist Homes of the West, a related entity exempt under IRC 501(c)(3) provides management services to Terraces at San Joaquin Gardens. Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder Cornerstone Affiliates is a California nonprofit public benefit corporation exempt under IRC 501(c)(3) and is the sole member of Terraces at San Joaquin Gardens. Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body As the sole member of Terraces at San Joaquin Gardens, Cornerstone Affiliates exercises its discretion and control through the appointment of the Board of Directors. Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders The following transactions require approval by the members:-Merger, consolidation or dissolution of the corporation;-Amendment, repeal, or restatement of the Articles of Incorporation or Bylaws;-Aggregate lending or borrowing for any purpose in excess of $1,000,000;-Purchase, sale, lease, disposition, hypothecation, exchange, gift, pledge, encumbrance or mortgage of any real property, and of any personal property with a value in excess of $1,000,000;-Appointment of the independent auditor, if needed. Form 990, Part VI, Line 11b: Form 990 Review Process The Form 990 is reviewed by the CFO and furnished to the Board of Directors prior to filing. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Every year, ABHOW and Terraces at San Joaquin Gardens (TSJG)Directors and Officers are asked to complete a Conflict of Interest disclosure along with a Statement of Commitment. These documents are aimed at informing ABHOW and its affiliated entities of any conflicts that that should be revealed.Duty to Disclose. In connection with any actual or possible conflict of interest, directors and officers must disclose the existence of the Financial Interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing Board delegated powers considering the proposed transaction or arrangement. Determining Whether a Conflict of Interest Exists. After disclosure of the Financial Interest and all material facts, and after any discussion with the Interested Person, he/she shall leave the Board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining Board or committee members shall decide if a conflict of interest exists. Procedures for Addressing the Conflict of Interest a. An Interested Person may make a presentation at the governing Board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement that results in the conflict of interest. b. The chair of the governing Board or committee shall, if appropriate, appoint a disinterested Person or committee to investigate alternatives to the proposed transaction or arrangement. c. After exercising due diligence, the Board or committee shall determine whether TSJG can obtain a more advantageous transaction or arrangement with reasonable efforts from a person or entity that would not give rise to a conflict of interest. d. If a more advantageous transaction or arrangement is not reasonably attainable under circumstances that would not give rise to a conflict of interest, the Board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in TSJG's best interest and for its own benefit and whether it is fair and reasonable to TSJG and shall make its decision as the whether to enter into the transaction or arrangement in conformity with such determination.4. Violations of the Conflicts of Interest Policy a. If the Board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. b. If, after hearing the response of the member and making such further investigation as may be warranted in the circumstances, the Board or committee determines that the member has in fact failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management Compensation of the President and CFO of American Baptist Homes of the West (source of "related organization" compensation in Part VII) is reviewed annually for market competitiveness and intermediate sanctions compliance by a compensation committee of the board. Compensation of other officers and key employees is reviewed by the CEO with disclosure to the compensation committee of the board. The board members and CEO are independent with respect to the individuals whose compensation is being reviewed. The board and President rely upon wage and salary studies and/or regular review by a compensation consultant to provide comparable salary data for their consideration. Decisions regarding compensation are documented on a contemporaneous basis. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees Compensation of the President and CFO of American Baptist Homes of the West (source of "related organization" compensation in Part VII) is reviewed annually for market competitiveness and intermediate sanctions compliance by a compensation committee of the board. Compensation of other officers and key employees is reviewed by the CEO with disclosure to the compensation committee of the board. The board members and CEO are independent with respect to the individuals whose compensation is being reviewed. The board and President rely upon wage and salary studies and/or regular review by a compensation consultant to provide comparable salary data for their consideration. Decisions regarding compensation are documented on a contemporaneous basis. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The governing documents and financial statements are available for inspection upon request. 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