2015-02-16T16:57:29-06:00 2014-03-31 910189318 MOSS ADAMS LLP 3121 W MARCH LN STE 100 STOCKTON CA 952192303 990 2013-04-01 941251113 ODD FELLOWS HOME OF CALIFORNIA ODDF 4087417194 14414 OAK ST SUITE B SARATOGA CA 95070 GERALD WORTH CHAIRMAN OF THE BOARD 4087417194 2015-02-10 1 TRACY S PAGLIA P00366884 2099556100 2013 2016-02-25 16:41:14Z GERALD WORTH 14414 OAK ST SUITE B SARATOGA CA 95070 67939823 0 X N/A X 1912 CA PROVIDE RESIDENTIAL CARE, ASSISTED LIVING AND SKILLED NURSING FACILITIES. 13 11 602 363 0 0 198810 499339 46297288 45895020 1753607 2161710 511355 548600 48761060 49104669 0 0 0 0 19367064 19936745 0 0 0 32521211 27356154 51888275 47292899 -3127215 1811770 173137192 182290044 171285154 187423667 1852038 -5133623 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 40316300 45895020 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. 40316300 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 1 177 0 1 602 1 0 0 0 0 0 0 0 0 0 0 X 13 11 0 1 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X MARY SCHOEGGL (RS LLC) 5418577610 965 ELLENDALE DRIVE MEDFORD OR 97504 X LYNN HILL MEMBER 1.00 X 0 0 0 JUDGE DAVE REED MEMBER 1.00 X X 0 0 0 GERALD POARCH CHAIRMAN 1.00 X 0 0 0 TERRY OLSON MEMBER 1.00 X 0 0 0 GERALD WORTH ASSISTANT TREASURER 1.00 X X 0 0 0 VIC BUCHER MEMBER 1.00 X 0 0 0 LOIS MULLEN MEMBER 1.00 X 0 0 0 MARY ANN TSCHERNOSCHA ASSISTANT SECRETARY 1.00 X X 0 0 0 JUDGE DAVID ROSENBERG MEMBER (THROUGH MAY 2013) 1.00 X 0 0 0 RAY LINK SECRETARY 1.00 40.00 X X 0 66800 0 JAY JOHNSON TREASURER 1.00 40.00 X X 0 66800 0 DOROTHY HANDY MEMBER 1.00 X 0 0 0 NEIL ALLEN MEMBER 1.00 X X 0 0 0 ROBIN OLIVER VICE CHAIRMAN 1.00 X 0 0 0 DON SMITH MEMBER (THROUGH MAY 2013) 1.00 X 0 0 0 CATHY SCHUMACHER SARATOGA ADMINISTRATOR 40.00 X 174442 0 17737 WAYNE PANCHESSON NAPA ADMINISTRATOR 40.00 X 186658 0 41788 SUSAN PLATTE SARATOGA HC ADMIN 40.00 X 116372 0 15552 MARY ANN SCHRAMM CITTONI NAPA ASSISTED LIVING DIRECTOR 40.00 X 101769 0 14059 MARQUITA PALILEO NAPA RESIDENT CARE MANAGER 40.00 X 101287 0 2599 HEROINE GERALI SARATOGA HC SUPERVISOR 40.00 X 113942 0 4453 794470 133600 96188 6 0 1 0 PRS MANAGEMENT & CONSULTING LLC (FORMER 1 WEST MAIN SUITE 303 MEDFORD OR 97501 MANAGEMENT SERVICES 2486474 CONSONUS REHABS UNIT 12 PO BOX 4800 PORTLAND OR 97208 THERAPY SERVICE 1863982 CIMA'S LANDSCAPE & MAINTENANCE INC 3181 LUYUNG DR SUITE B RANCHO CORDOVA CA 95742 LANDSCAPE CONTRACTOR 872937 ROB HOWELL 1732 TALLAC STREET NAPA CA 94558 GENERAL CONTRACTOR 798624 WRIGHT CONTRACTING PO BOX 1270 SANTA ROSA CA 95402 GENERAL CONTRACTOR 645996 15 499339 499339 SERVICE FEES 623990 25285456 25285456 HEALTH CENTER REVENUE 623990 17316198 17316198 ENTRANCE & APP FEES 623990 3128124 3128124 RESIDENT SERVICES 623990 165242 165242 45895020 1050996 1050996 101214 101214 19844654 18835154 1009500 1009500 1009500 DEPARTMENTAL REVENUE 623990 242488 242488 GUEST FEES 623990 198121 198121 DELI & CATERING 623990 66295 66295 41696 41696 548600 49104669 45895020 0 2710310 436620 436620 15493238 14294903 1198335 127824 105255 22569 2719715 2451558 268157 1159348 1051383 107965 2505115 2505115 176393 176393 41500 41500 220442 220442 1854539 1389601 464938 359845 15942 343903 1325938 1108998 216940 123172 123172 2670602 2670602 96006 32048 63958 60542 29786 30756 4329902 4329902 6648426 6648426 461056 120236 340820 DIETARY EXPENSE 2763329 2763329 HEALTH CENTER 2656222 2656222 FACILITY SERVICE 835549 454554 380995 LOSS ON DISPOSALS 98984 98984 128592 94571 34021 47292899 40316300 6976599 0 148370 5240 12181185 12184567 3212309 4068886 137208 149093 792611 804182 172859540 62500092 112268453 110359448 39100087 49925366 385214 230752 4911755 4562510 173137192 182290044 6553754 5871809 54188592 20323884 109555505 107614941 987303 53613033 171285154 187423667 X 1046922 -6010266 720811 792338 84305 84305 1852038 -5133623 173137192 182290044 X 1811770 1430353 -10227784 X 0 1 X 1 0 X 670966 528161 112223 198810 499339 2009499 42996917 46531246 45164140 46297288 45895020 226884611 43667883 47059407 45276363 46496098 46394359 228894110 0 0 0 228894110 1740375 1845514 1663238 1330331 1152210 7731668 1740375 1845514 1663238 1330331 1152210 7731668 575417 301652 463476 511355 548600 2400500 45983675 49206573 47403077 48337784 48095169 239026278 0.95760 0.95030 0.03230 0.03820 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 1.00000 0 1 1 6377100 6377100 145349804 51753372 93596432 13573193 8887189 4686004 7559443 1859531 5699912 110359448 DEPOSITS 545923 ENTRANCE FEES REFUNDABLE UPON REOCCUPANCY 53067110 53613033 X 50220009 1430353 1430353 48789656 220442 94571 315013 49104669 46977886 0 46977886 220442 94571 315013 47292899 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, 2014 AND 2013, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: BAD DEBTS 94,571. PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBTS 94,571. 0 0 0 0 0 0 0 1 0 CATHY SCHUMACHER SARATOGA ADMINISTRATOR 158442 0 16000 0 0 0 2096 0 15641 0 192179 0 0 0 WAYNE PANCHESSON NAPA ADMINISTRATOR 167595 0 16000 0 3063 0 26256 0 15532 0 228446 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 1150000 109906616 7230297 1226809 3782267 4773019 100027882 96639 2014 1 0 0 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: CURRENT REFUNDINGS, FACILITY IMPROVEMENTS, FUND CERTAIN COSTS OF ISSUANCE, PAY BOND INSURANCE PREMIUM. 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 OCCURRED, 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 (FORMERLY RETIREMENT SERVICES, 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 CORPORATE 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. (FORMERLY RETIREMENT SERVICES, 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. FORM 990, PART XI, LINE 9: ADOPTION OF ASU 2012-01 FOR REFUNDABLE ADVANCE FEES -10,227,784. 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 169627 CASH GRAND LODGE OF CALIFORNIA ODDFELLOWS S 408000 CASH