2014-05-14T19:24:02-05:00 2013-06-30 SEILER LLP THREE LAGOON DRIVE STE 400 REDWOOD CITY CA 94065 990 2012-07-01 030594291 899 CHARLESTON % VICTOR MEINKE CFO 899C 6504333614 899 E CHARLESTON ROAD Suite PALO ALTO CA 94303 vic meinke 4153342500 2014-05-14 true DEBRA K MCCALL 6503654646 2012 2015-11-30 17:44:51Z GEORGE PILLARI CEO 899 E CHARLESTON ROAD PALO ALTO CA 94303 8682853 false X www.899charleston.org X 2006 CA TO PROVIDE RESIDENTIAL FACILITIES DESIGNATED TO MEET THE NEEDS OF AGED PERSONS, ADDRESS THE WELL BEING OF THE RESIDENTS, AND ADOPT POLICIES TO PROTECT THEM AGAINST FINANCIAL RISKS. 8 6 140 0 0 707678 183892 6846720 8495779 407201 3182 0 0 7961599 8682853 0 0 0 0 3470921 3918475 0 0 32711 12736122 12939561 16207043 16858036 -8245444 -8175183 175917916 176223098 193650993 202360421 -17733077 -26137323 X WE SUPPORT THE HIGHEST LEVEL OF INDEPENDENCE FOR EACH INDIVIDUAL BY PROMOTING THE PURSUIT OF A HEALTHFUL LIFESTYLE AND COMMUNITY INVOLVEMENT ON OUR MULTIGENERATIONAL CAMPUS. WE SEEK TO PRESERVE JEWISH COMMUNITY VALUES AND TRADITIONS, WHILE SERVING THE DIVERSE CULTURES & BACKGROUNDS OF THE ENTIRE PENINSULA REGION IN OFFERING A COMPLETELY UNIQUE RETIREMENT OPTION-"UNRETIREMENT!" false false 15219018 8495779 CONSTRUCTion AND OPERATIon of 193 MAINTENANCE-FREE APARTMENTS, INCLUDING 182 units FOR INDEPENDENT LIVING AND 11 units FOR SPECIALIZED MEMORY SUPPORT, IN BUILDINGS THROUGHOUT THE PEDESTRIAN-FRIENDLY TAUBE-KORET CAMPUS FOR JEWISH LIFE, THE FIRST AND ONLY JEWISH-SPONSORED SENIOR LIVING COMMUNITY IN THE region south of san francisco, california. THE GOAL OF THIS UNIQUE NEIGHBORHOOD DESIGN IS TO FOSTER OPPORTUNITIES FOR OLDER ADULTS TO ENGAGE WITH INDIVIDUALS OF ALL AGES AS THEY PARTICIPATE IN ACTIVITIES AND ORGANIZATIONS ON THE CAMPUS. AS A CONTINUING CARE RETIREMENT COMMUNITY, 899 CHARLESTON ALSO PROVIDEs FOR RESIDENTS' FUTURE HEALTHCARE, as NEEDED. PERSONALIZED ASSISTED LIVING SERVICES are AVAILABLE, AND THE COMMUNITY INCLUDEs 11 MEMORY SUPPORT RESIDENCES ON CAMPUS. RESIDENTS ARE ALSO AFFORDED PRIORITY ACCESS TO SKILLED NURSING CARE THROUGH AN AFFILIATION WITH THE HEBREW HOME FOR AGED DISABLED. During the year, Moldaw Family Residences provided independent living and MEMORY SUPPORT LIVING to elderly residents. There were 198 residents at June 30, 2013. 15219018 true true false false false false false false false true true false false false true true true false false false false false false false false false false false false true true false false false false false false false false false true true false false false false true false false false true 26 0 true 140 true false false false false false false false false false false X 8 6 false false false false false false false true true false false true true true true true true true true false CA X VICTOR MEINKE CFO 4155622681 302 SILVER AVENUE SAN FRANCISCO CA 94112 LARRY MARKS 1.0 2.0 X X SUSAN MOLDAW 1.0 X JOEL GOLDMAN 1.0 X X DAN OGUS 1.0 X DAVID STEIRMAN 1.0 2.0 X X GEORGE PILLARI 1.0 X X PAM FERRIS 1.0 X DANIEL RUTH 0.5 40.0 X 607591 193677 MARILYN ISRAEL THRU 81812 40.0 X 101274 57486 61730 KEVIN POTTER 1.5 40.0 X 323298 83691 VICTOR MEINKE 1.5 40.0 X GERRY VADNAIS AUG-MAY 40.0 0.0 X MARRIANNE HOGG JUNE 2013 40.0 0.0 X 101274 988375 339098 1 false true true OSHMAN JCC 3921 FABIAN WAY PALO ALTO CA 94303 fees & SHARED EXPs 1233578 MORRISON SENIOR DINING INC 4721 MORRISON DR MOBILE AL 36609 KITCHEN SERVICE 853207 GMSC CALIFORNIA LLC 225 E JOHN CARPENTER FREEWAY STE IRVING TX 75062 MARKETING/MGMT 808747 GLYNNDEVINS ADVERTISING 11230 COLLEGE BLVD OVERLAND PARK KS 66210 ADVERTISING PLANNING 442843 MARTINO BINZER 270 FARMINGTON AVE FARMINGTON CT 06032 MGMT-CONSULTING 245687 6 183892 53216 183892 RESIDENT FEES 623000 6593185 6593185 FEES FOR SERVICES 623000 296939 296939 AMORTIZATION OF ENTRANCE FEES 623000 1605655 1605655 8495779 3182 3182 0 0 0 0 0 0 0 0 0 0 8682853 8495779 3182 0 0 0 0 27376 0 27376 0 0 3003009 2703064 299945 8176 7506 670 618941 505373 113568 260973 238962 22011 205700 190788 14912 104006 104006 85950 85950 0 0 0 774964 435185 339779 0 53548 41670 11878 0 0 1008998 932495 76503 0 0 0 207398 200237 7161 0 5021517 4803943 217574 93548 93548 TKCJL CAPITAL CAMPAIGN COSTS 32711 32711 LOAN RESTRUCT. & CONSULTING 553537 548002 5535 LOC & REMARKETING FEES 1555661 1540104 15557 AMORTIZATION OF MARKETING COST 332221 332221 2909802 2739468 170334 16858036 15219018 1606307 32711 1296726 1372379 27535036 28336642 890336 555943 184544 89382 0 0 0 0 1901840 5831748 0 0 598960 599241 147825280 16233194 135159707 131592086 0 0 0 0 0 0 0 0 8350767 7845677 175917916 176223098 742303 989386 0 0 6921109 8969225 90100000 82830000 0 0 0 0 22119158 20740095 344142 372274 73424281 88459441 193650993 202360421 X -26504165 -32000747 5053822 2017942 3717266 3845482 -17733077 -26137323 175917916 176223098 X -8175183 -229063 X false true X true false X 245722 1560350 1202316 707678 183892 3899958 0 0 245722 1560350 1202316 707678 183892 3899958 0 3899958 517 458798 472816 407201 3182 1342514 0 0 5242472 21985175 0.74392 0.65280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4079770 128216 417303 4625289 3600666 427916 51188 4079770 2963406 300000 337260 3600666 3683919 -875000 154487 2963406 3683531 388 3683919 0.83000 0.17000 false true true 13118538 13118538 127273513 13043867 114229646 6145914 2969997 3175917 1287315 219330 1067985 131592086 0 REFUNDABLE DEPOSIT 1240050 REFUNDABLE ENTRANCE FEES 80772311 LOAN PAYABLE FROM JHSLF 6359264 DUE TO JSLG 87816 88459441 X 8962470 279617 279617 8682853 8682853 17366716 508680 508680 16858036 16858036 ENDOWMENT FUNDS PART V, LINE 4 THE INTENDED USE OF THE ENDOWMENT FUND IS TO PROVIDE SUPPORT FOR RESIDENTS OF THE 899 CHARLESTON PROJECT OR ACCEPTED APPLICANTS WHO CANNOT AFFORD A PORTION OF EITHER THE ENTRY FEE OR THE CONTINUING MONTHLY COSTS AND INCLUDES ACCUMULATED EARNINGS THEREON THAT HAVE NOT YET BEEN EXPENDED. AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. OTHER PART XI PART XII, LINE 2D REVENUE INCLUDED ON FINANCIAL STATEMENTS BUT NOT FORM 990: CHANGE IN BENEFICIAL INTEREST IN JEWISH HOME & SENIOR LIVING FOUNDATION (JHSLF) $ 417,303. WRITE-OFF OF UNCOLLECTIBLE PLEDGES (160,616). CHANGE IN PLEDGE DISCOUNT 22,930. ----------- TOTAL $ 279,617. =========== OTHER PART XII PART XII LINE 2D EXPENSES INCLUDED ON FINANCIAL STATEMENTS BUT NOT ON FORM 990 AMORTIZATION OF DISCOUNT ON NOTES PAYABLE $508,680 UNCERTAIN TAX POSITIONS, PART X PART X, LINE 2 THE ORGANIZATION ADOPTED THE FASB ASC TOPIC 740-10 "INCOME TAXES" REGARDING ACCOUNTING FOR UNCERTAIN TAX POSITIONS. THIS ACCOUNTING STANDARD PROVIDES DETAILED GUIDANCE FOR FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, AND DISCLOSURE OF UNCERTAIN TAX POSITIONS RECOGNIZED IN THE FOUNDATION'S FINANCIAL STATEMENTS. THE STANDARD REQUIRES the organization TO RECOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION. THE ORGANIZATION HAS REVIEWED ITS TAX POSITIONS FOR ALL OPEN TAX YEARS AND BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE TAX POSITIONS TAKEN. THEREFORE, NO LIABILITY HAS BEEN RECORDED. X X X false true false false false false false false false MARILYN ISRAEL THRU 81812 101274 57486 0 0 0 0 4203 2219 0 55308 105477 115013 0 KEVIN POTTER 300537 22761 0 9552 74139 406989 DANIEL RUTH 250219 357372 91167 102510 801268 357372 PART I PART I, LINE 4B DANIEL RUTH $357,372 DISTRIBUTION FROM and $64,980 contribution to a 457 (F) PLAN. A ABAG FINANCE AUTHORITY FOR NONPROFIT CORPORATIONS 943130123 00037CLW8 2007-06-16 165805000 SEE PART VI false true false A 82830000 0 165805000 8978388 1874663 0 1982698 1466577 0 151387811 0 114863 2009 false false true true A false false false false 0.00000 0.00000 0.00000 A true true true see part VI 9.75 true true true see part VI 4.75 true false true A Purpose of tax-exempt bonds PART I, LINE A (f) TO FINANCE THE CONSTRUCTION AND EQUIPPING OF A NONPROFIT CONTINUING CARE RETIREMENT COMMUNITY. SCH K, PART IV PART IV, LINE 3B AND 4B LINE 3B - MORGAN STANLEY CAPITAL SERVICES, INC LINE 4B - TRANSAMERICA LIFE INSURANCE COMPANY ALVAREZ MARSAL HEALTHCARE GRP IN TRUSTEE-MANAGING DIRECTOR 201029 INDEPENDENT CONTRACTOR false PART V IN ACCORDANCE WITH POLICY THE NON-INDEPENDENT TRUSTEE RECUSES HIMSELF FROM ALL DISCUSSION AND VOTING RELATED TO ALVAREZ & MARSAL HEALTHCARE GRP, LLC. X 1 53216 FAIR MARKET VALUE false true false FORM 990 REVIEW PROCESS FORM 990, PART VI, SECTION B, LINE 11 A COPY OF THE FORM 990 WAS PROVIDED TO ALL BOARD OF TRUSTEES PRIOR TO FILING. MANAGEMENT OF THE ORGANIZATION REVIEWS THE COMPLETED FORM 990 AND FOLLOWS UP WITH THE TAX PREPARATION FIRM TO ANSWER ANY QUESTIONS PRIOR TO FILING. POLICY MONITORING AND COMPLIANCE FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. EACH TRUSTEE AND PRINCIPLE OFFICER OF THE ORGANIZATION AND EACH MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS SIGNS A CONFLICT OF INTEREST STATEMENT AND DISCLOSURE FORM. THE BOARD OF TRUSTEES REVIEWS AND DETERMINES IF ANY CONFLICTS OF INTEREST EXIST AND TAKES THE APPROPRIATE ACTION AS OUTLINED IN THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. COMPENSATION REVIEW FORM 990, PART VI, SECTION B, LINE 15 THE BOARD REVIEWED AND APPROVED THE ANNUAL COMPENSATION PACKAGE FOR THE EXECUTIVE DIRECTOR BASED ON VARIOUS FACTORS SUCH AS: COMPENSATION DATA OBTAINED FROM VARIOUS SOURCES AND NON-PROFIT RESOURCES FOR SIMILARLY SITUATED ORGANIZATION IN THE AREA. THE BOARD APPROVED THE ANNUAL BUDGET THAT INCLUDES SALARY EXPENSE. AVAILABILITY OF DOCUMENTS FOR PUBLIC INSPECTION FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON WRITTEN OR ORAL REQUEST. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT MADE AVAILABLE TO THE PUBLIC. RECONCILIATION OF OTHER CHANGES IN NET ASSETS FORM 990, PART XI, LINE 9 CHANGE IN BENEFICIAL INTEREST IN JEWISH HOME & SENIOR LIVING FOUDNATION (JHSLF) $ 417,303 AMORTIZATION OF DISCOUNT ON NOTES PAYABLE (508,680) WRITE-OFF OF UNCOLLECTIBLE PLEDGES (160,616) CHANGE IN PLEDGE DISCOUNT 22,930 -----------TOTAL ($ 229,063) ============ OTHER EXPENSES FORM 990 PART IX DESCRIPTION:FACILITY SUPPLIES & EQUIP TOTAL EXPENSES:307361 PROGRAM SERVICES:298379 MANAGEMENT AND GENERAL:8982 OTHER EXPENSES FORM 990 PART IX DESCRIPTION:FOOD AND BEV TOTAL EXPENSES:604982 PROGRAM SERVICES:600432 MANAGEMENT AND GENERAL:4550 OTHER EXPENSES FORM 990 PART IX DESCRIPTION:PROGRAMS, EVENT AND ACTIVITIES TOTAL EXPENSES:26998 PROGRAM SERVICES:26998 OTHER EXPENSES FORM 990 PART IX DESCRIPTION:MARKETING INCENTIVE FEES TOTAL EXPENSES:1417166 PROGRAM SERVICES:1417166 OTHER EXPENSES FORM 990 PART IX DESCRIPTION:OTHER EXPENSES TOTAL EXPENSES:476882 PROGRAM SERVICES:396493 MANAGEMENT AND GENERAL:80389 OTHER EXPENSES FORM 990 PART IX DESCRIPTION:BANK CHARGES TOTAL EXPENSES:76413 MANAGEMENT AND GENERAL:76413 JEWISH SENIOR LIVING GROUP 302 SILVER AVENUE SAN FRANCISCO CA 94112 800291740 SEE PART VII CA 501 (C) (3) 11A NA false JEWISH HOME AND SENIOR LIVING FOUNDATION 302 SILVER AVENUE SAN FRANCISCO CA 94112 020724278 SEE PART VII CA 501 (C) (3) 7 NA false BAY AREA JEWISH SENIOR LIFE 302 SILVER AVENUE SAN FRANCISCO CA 94112 455092344 SEE PART VII CA 501 (C) (3) 11A NA false false false false false false false false false false false false false true false false false true false false PART II, LINE 1, COL (B) JEWISH SENIOR LIVING GROUP PRIMARY ACTIVITY TO PROMOTE THE PROVISION OF JEWISH LIVING SERVICES, FACILITIES AND AGING SERVICES IN NORTHERN CALIFORNIA BY PROVIDING SERVICES DESIGNED TO ASSIST THE SUPPORTED CHARITIES IN THEIR OWN OPERATIONS AND ASSIST WITH DEVELOPING NEW SERVICES AND FACILITIES IN THE AFFILIATED NETWORK. PART II, LINE 2, COL (B) JEWISH HOME AND SENIOR LIVING FOUNDATION PRIMARY ACTIVITY TO PROMOTE AND SUPPORT THE PROVISION OF JEWISH AGING SERVICES, INCLUDING THE MISSION AND ACTIVITIES ASSOCIATED WITH THE JEWISH HOME OF SAN FRANCISCO AND NETWORK AFFILIATES. PART II, LINE 3, COL (B) BAY AREA JEWISH SENIOR LIFE PRIMARY ACTIVITY TO ASSIST THE SUPPORTED CHARITIES IN THEIR OWN OPERATIONS AND ASSIST WITH DEVELOPING NEW SERVICES AND FACILITIES IN THE AFFILIATED NETWORK.