2014-01-29T15:31:18-06:00 2013-03-31 910189318 MOSS ADAMS LLP 3121 WEST MARCH LANE SUITE 100 STOCKTON CA 952192303 990 2012-04-01 941251113 ODD FELLOWS HOME OF CALIFORNIA ODDF 4087417194 14414 OAK ST SUITE B SARATOGA CA 95070 GERALD POARCH 4087417194 2014-01-21 1 TRACY S PAGLIA P00366884 2099556100 2012 2015-11-30 17:44:51Z GERALD POARCH 14414 OAK ST SUITE B SARATOGA CA 95070 51337784 0 X N/A X 1912 CA PROVIDE RESIDENTIAL CARE, ASSISTED LIVING AND SKILLED NURSING FACILITIES. 13 11 584 262 0 0 112223 198810 45164140 46297288 4204991 1753607 463476 511355 49944830 48761060 0 0 0 0 19475919 19367064 0 0 0 29832394 32521211 49308313 51888275 636517 -3127215 169360951 173137192 165445018 171285154 3915933 1852038 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 41133229 0 46297288 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. 41133229 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 1 161 0 1 584 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 MARY ANN TSCHERNOSCHA 1.00 X X 0 0 0 JUDGE DAVID ROSENBERG 1.00 X 0 0 0 RAY LINK 1.00 40.00 X X 0 59984 0 JAY JOHNSON 1.00 40.00 X X 0 59984 0 DON SMITH 1.00 X 0 0 0 ROBIN OLIVER 1.00 X X 0 0 0 NEIL ALLEN THROUGH MAY 2012 1.00 X 0 0 0 DOROTHY HANDY 1.00 X 0 0 0 LYNN HILL 1.00 X 0 0 0 GERALD POARCH 1.00 X X 0 0 0 JOYCE ROSGEN THROUGH MAY 2012 1.00 X 0 0 0 VIC BUCHER 1.00 X 0 0 0 LOUIS MULLEN 1.00 X 0 0 0 TERRY OLSON 1.00 X 0 0 0 JERRY WORTH 1.00 X X 0 0 0 WAYNE PANCHESSON 40.00 X 174072 0 39214 KATHARINE LEDFORD 40.00 X 127763 0 8525 HEROINE GERALI 40.00 X 112842 0 21287 MARQUITA PALILEO 40.00 X 104025 0 2676 SUSAN PLATTE 40.00 X 112567 0 13693 631269 119968 85395 5 0 1 0 RETIREMENT SERVICES LLC 965 ELLENDALE AVE MEDFORD OR 97504 MANAGEMENT SERVICES 2422506 CONSONUS REHAB UNIT 12 PO BOX 4800 PORTLAND OR 97208 THERAPY SERVICE 2343738 SYSCO FOOD SERVICES PO BOX 5019 FREMONT CA 94537 FOOD SERVICE 1187240 CONSONUS PHARMACY SERVICES CA PO BOX 511204 LOS ANGELES CA 90051 PHARMACY SERVICE 561518 WRIGHT CONTRACTING INC PO BOX 1270 SANTA ROSA CA 95402 GENERAL CONTRACTOR 480668 33 198810 198810 SERVICE FEES 623990 24652297 24652297 HEALTH CENTER REVENUE 623990 17190049 17190049 ENTRANCE & APP FEES 623990 4281605 4281605 RESIDENT SERVICES 623990 173337 173337 46297288 1244583 1244583 85748 85748 3000000 2576724 423276 423276 423276 DEPARTMENTAL REVENUE 623990 218767 218767 GUEST FEES 623990 195099 195099 DELI & CATERING 623990 72859 72859 24630 24630 511355 48761060 46297288 0 2264962 221458 221458 15183020 13883101 1299919 108910 92298 16612 2619906 2327906 292000 1233770 1116862 116908 2436627 2436627 153483 153483 41500 41500 152223 152223 1815438 1340302 475136 516765 6388 510377 1166862 982599 184263 91110 91110 2603191 2603191 89599 24051 65548 40150 20239 19911 5901488 5901488 6474648 6474648 389720 123533 266187 LOSS ON EXTINGUISHMENT 3914988 3914988 HEALTH CENTER 3265541 3265541 DIETARY EXPENSE 2660872 2660872 FACILITY SERVICE 713150 310210 402940 93856 93856 51888275 41133229 10755046 0 8053 148370 10586367 12181185 3224913 3212309 124420 137208 945920 792611 169242785 56974332 115902540 112268453 33952891 39100087 629227 385214 3986620 4911755 169360951 173137192 9138742 6553754 49197121 54188592 106409455 109555505 699700 987303 165445018 171285154 X 3164732 1046922 666896 720811 84305 84305 3915933 1852038 169360951 173137192 -3127215 1063320 0 X 0 1 X 1 0 X 573433 670966 528161 112223 198810 2083593 41666249 42996917 46531246 45164140 46295774 222654326 42239682 43667883 47059407 45276363 46494584 224737919 0 0 0 224737919 2358793 1740375 1845514 1663238 1426661 9034581 2358793 1740375 1845514 1663238 1426661 9034581 870097 575417 301652 463476 512869 2723511 45468572 45983675 49206573 47403077 48434114 236496011 0.95030 0.94050 0.03820 0.04640 X SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS 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 143030935 47017335 96013600 13171789 8032390 5139399 6662961 1924607 4738354 112268453 DEPOSITS 987303 987303 X 49672157 1063320 1063320 48608837 152223 152223 48761060 51736052 0 51736052 152223 152223 51888275 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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, 2013 AND 2012, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS. 0 0 0 0 0 0 0 1 0 WAYNE PANCHESSON 154779 0 15357 0 3936 0 22488 0 16726 0 213286 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 109885151 1226809 3782267 1276381 100027882 3571813 2015 1 0 0 1 A 0 1 1 1 0 0.00020 0.00000 0.00020 0 0 1 A 0 1 0 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. FORM 990, PART VI, SECTION A, LINE 3 RETIREMENT SERVICES, LLC IS THE MANAGEMENT COMPANY. FORM 990, PART VI, SECTION A, LINE 7A SIX DIRECTORS ARE ELECTED BY THE GRAND LODGE OF CALIFORNIA, ODDFELLOWS AND FIVE DIRECTORS ARE ELECTED BY THE REBEKAH ASSEMBLY OF CALIFORNIA. 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 KATHERINE LEDFORD ARE EMPLOYEES OF RETIREMENT SERVICES, INC. AND PERFORM SERVICES ON BEHALF OF ORGANIZATION PURSUANT TO A MANAGEMENT SERVICES AGREEMENT BETWEEN ORGANIZATION AND RETIREMENT SERVICES, LLC. UNDER THE MANAGEMENT SERVICES AGREEMENT THEIR COMPENSATION IS REIMBURSED BY ORGANIZATION. THEIR COMPENSATION IS REPORTED IN PART VII SECTION A IN ORDER TO HIGHLIGHT AMOUNTS PAID BY ORGANIZATION, NOTWITHSTANDING THAT THEY ARE EMPLOYED BY RETIREMENT SERVICES, INC. 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 S 420172 CASH GRAND LODGE OF CALIFORNIA ODDFELLOWS M 164683 CASH